Nonprofit · EIN 26-6519146
ROBERT S CLAY IRREVOCABLE TRUST
Tax-exempt · HILLSDALE, MI 49242
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $273,614 | $602,258 | -$328,644 | $8,724,179 | $0 | $8,724,179 |
| December 31, 2024 | 990-PF | $1,667,017 | $530,076 | $1,136,941 | $9,051,409 | $0 | $9,051,409 |
| December 31, 2023 | 990-PF | $231,026 | $525,568 | -$294,542 | $7,915,459 | $0 | $7,915,459 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $254,280
- Interest
- $19,334
Expenses
- Grants and similar amounts paid
- $464,500
- Compensation of officers, directors and key employees
- $91,806
- Disbursements for charitable purposes
- $464,600
- Excise tax on investment income
- $2,465
Balance sheet and other
- Total assets, start of year
- $9,051,409
- Total assets, end of year
- $8,724,179
- Total liabilities, end of year
- $0
- Net assets, end of year
- $8,724,179
- Fair market value of assets
- $10,294,020
- Qualifying distributions
- $464,600
- Net investment income
- $273,614
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| COUNTY NATIONAL BANK 1 SOUTH HOWELL STREET, HILLSDALE, MI 49242 | TRUSTEE | 2 | $91,806 |
990-PF for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| COUNTY NATIONAL BANK 1 SOUTH HOWELL STREET, HILLSDALE, MI 49242 | TRUSTEE | 2 | $84,139 |
990-PF for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| COUNTY NATIONAL BANK 1 SOUTH HOWELL STREET, HILLSDALE, MI 49242 | TRUSTEE | 2 | $68,134 |
Address and contacts
- Address (IRS master file)
- PO BOX 221, HILLSDALE, MI 49242-0221
- In care of
- % COUNTY NATIONAL BANK
- Signed the 990-PF
- TIMOTHY SULLIVAN, TRUSTEE
- Phone
- (517) 437-3371
- Return prepared by
- ERNST & YOUNG LLP
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 26-6519146
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 2009
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T90)
- Assets (IRS master file)
- $8,724,179
- Income (IRS master file)
- $273,614
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $273,614 | $602,258 | $8,724,179 | XML |
| 990-PF | December 2024 | $1,667,017 | $530,076 | $9,051,409 | IRS |
| 990-PF | December 2023 | $231,026 | $525,568 | $7,915,459 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 26-6519146).
Questions about ROBERT S CLAY IRREVOCABLE TRUST
- What is the EIN of ROBERT S CLAY IRREVOCABLE TRUST?
- The employer identification number (EIN) of ROBERT S CLAY IRREVOCABLE TRUST is 26-6519146.
- Is ROBERT S CLAY IRREVOCABLE TRUST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
- Are donations to ROBERT S CLAY IRREVOCABLE TRUST tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does ROBERT S CLAY IRREVOCABLE TRUST file?
- Form 990-PF. Private foundations file every year.
- When is the next return of ROBERT S CLAY IRREVOCABLE TRUST due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ROBERT S CLAY IRREVOCABLE TRUST last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of ROBERT S CLAY IRREVOCABLE TRUST?
- The 990-PF for the year ended December 31, 2025 lists 1 person; 1 received compensation from the organization, the highest $91,806 (COUNTY NATIONAL BANK, TRUSTEE).
- How much revenue does ROBERT S CLAY IRREVOCABLE TRUST have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $273,614, expenses of $602,258 and total assets of $8,724,179 at year end.
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