Nonprofit · EIN 27-1092056
JENNIFER SMART FOUNDATION
Tax-exempt · LAKE ELSINORE, CA 92532
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $114,411 | $113,880 | $531 | $35,464 | $2 | $35,462 |
| December 31, 2024 | 990-EZ | $84,884 | $117,191 | -$32,307 | $34,932 | $1 | $34,931 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $114,411
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $92,000
- Salaries, compensation and benefits (total)
- $99,290
- Professional fees and payments to contractors
- $1,704
- Occupancy
- $10,047
- Printing, publications and postage
- $2
- Other expenses
- $2,837
- Program services (functional)
- $114,134
Balance sheet and other
- Total assets, start of year
- $34,932
- Total assets, end of year
- $35,464
- Total liabilities, end of year
- $2
- Net assets, end of year
- $35,462
- Cash, savings and investments
- $24,254
- Gross receipts
- $114,411
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ian H Stewart | President | 40 | $46,000 |
| Meredith H Stewart | Vice President | 40 | $46,000 |
| Andrew Moffitt | Director | 0.25 | $0 |
| Michelee Smyth-Tynes | Director | 0.25 | $0 |
990-EZ for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ian H Stewart | President | 40 | $48,000 |
| Meredith H Stewart | Vice President | 40 | $48,000 |
| Andrew Moffitt | Director | 0.25 | $0 |
| Dave Shelton | Director | 0.25 | $0 |
| Paul Moffitt | Director | 0.25 | $0 |
Address and contacts
- Address (IRS master file)
- 31500 GRAPE ST STE 3 PMB 366, LAKE ELSINORE, CA 92532-9702
- Mailing address (990-N for 2017)
- 31500 Grape St Suite 3-366, Lake Elsinore CA 92532
- Principal officer (990-N for 2017)
- Meredith H Stewart, 31500 Grape St Suite 3-366, Lake Elsinore CA 92532
- Signed the 990-EZ
- Meredith Stewart, Vice President
- Phone
- (951) 395-1017
- Website
- jennifersmartfoundation.org
Mission
Community enrichment through audio and video production
Program accomplishments
- Programming and maintenance of LPFM radio station, which offers family-friendly entertainment and information, 24 hours a day, 7 days a week, to a community of approximately 100,000 residents. Encourages kids and families to improve communication skills and self esteem, plus builds a sense of community.Expenses $57,255
- Acting as a community resource for individual content creators, providing them with space, equipment and expertise to execute their projects. Directly benefitted approximately 6 individuals in 2025, not including the audiences reached by their completed projects.Expenses $28,471
- Encouraging the improvement of communication skills and an increase in self esteem through job training for local youth. Facilitated learning and practice of computer skills involving audio and video editing, use of spreadsheets and databases, online search, writing, image creation and more, as well as instilling good work habits. Benefitted 1 trainees in 2025.Expenses $28,408
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. 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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 27-1092056
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2012
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T30)
- Assets (IRS master file)
- $35,464
- Income (IRS master file)
- $114,411
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $114,411 | $113,880 | $35,464 | IRS |
| 990-EZ | December 2024 | $84,884 | $117,191 | $34,932 | IRS |
| 990-EZ | December 2023 | $96,433 | $114,759 | $68,443 | IRS |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2017 Officer: Meredith H Stewart | December 31, 2017 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about JENNIFER SMART FOUNDATION
- What is the EIN of JENNIFER SMART FOUNDATION?
- The employer identification number (EIN) of JENNIFER SMART FOUNDATION is 27-1092056.
- Is JENNIFER SMART FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2012.
- Are donations to JENNIFER SMART FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does JENNIFER SMART FOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of JENNIFER SMART FOUNDATION 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 JENNIFER SMART FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of JENNIFER SMART FOUNDATION?
- The 990-N for 2017 names Meredith H Stewart.
- Who are the officers and directors of JENNIFER SMART FOUNDATION?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 2 received compensation from the organization, the highest $46,000 (Ian H Stewart, President).
- How much revenue does JENNIFER SMART FOUNDATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $114,411, expenses of $113,880 and total assets of $35,464 at year end.
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