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Nonprofit · EIN 30-0228735

CHEVIOT CHARITABLE FOUNDATION

Tax-exempt · CINCINNATI, OH 45211

Financials

$48K$74K2023$44K$81K2024$57K$87K2025
Revenue Expenses · by fiscal year end
Financials of CHEVIOT CHARITABLE FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$56,954$87,087-$30,133$1,245,607$0$1,245,607
December 31, 2024990-PF$44,227$81,185-$36,958$1,371,327$0$1,371,327
December 31, 2023990-PF$47,861$74,487-$26,626$1,239,885$0$1,239,885
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Dividends
$47,040
Interest
$1,759
Net gain from sales of assets
$8,155

Expenses

Grants and similar amounts paid
$79,500
Compensation of officers, directors and key employees
$4,500
Disbursements for charitable purposes
$79,500
Excise tax on investment income
$792

Balance sheet and other

Total assets, start of year
$1,371,327
Total assets, end of year
$1,245,607
Total liabilities, end of year
$0
Net assets, end of year
$1,245,607
Fair market value of assets
$1,245,607
Qualifying distributions
$79,500
Net investment income
$56,954

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.

NameTitleHours / weekCompensation
SCOTT T SMITH
3726 KESSEN AVENUE NO 1, CINCINNATI, OH 45211
TREASURER1$1,250
KEVIN KAPPA
3726 KESSEN AVENUE NO 1, CINCINNATI, OH 45211
DIRECTOR/CHAIR1$1,250
JAMES WILLIAMSON
3726 KESSEN AVENUE NO 1, CINCINNATI, OH 45211
SECRETARY1$1,000
JEFFREY LENZER
3726 KESSEN AVENUE NO 1, CINCINNATI, OH 45211
DIRECTOR/VICE CHAIR1$1,000
990-PF for the year ended December 31, 2024: 5 people
NameTitleHours / weekCompensation
SCOTT T SMITH
3726 KESSEN AVENUE NO 1, CINCINNATI, OH 45211
TREASURER1$1,250
KEVIN KAPPA
3726 KESSEN AVENUE NO 1, CINCINNATI, OH 45211
DIRECTOR/CHAIR1$1,250
JAMES WILLIAMSON
3726 KESSEN AVENUE NO 1, CINCINNATI, OH 45211
SECRETARY1$1,000
JEFFREY LENZER
3726 KESSEN AVENUE NO 1, CINCINNATI, OH 45211
DIRECTOR/VICE CHAIR1$1,000
WILLIAM WESTERHAUS
3726 KESSEN AVENUE NO 1, CINCINNATI, OH 45211
PRESIDENT1$0
990-PF for the year ended December 31, 2023: 5 people
NameTitleHours / weekCompensation
SCOTT T SMITH
3726 KESSEN AVENUE NO 1, CINCINNATI, OH 45211
TREASURER1$1,250
KEVIN KAPPA
3726 KESSEN AVENUE NO 1, CINCINNATI, OH 45211
DIRECTOR/CHAIR1$1,250
JAMES WILLIAMSON
3726 KESSEN AVENUE NO 1, CINCINNATI, OH 45211
SECRETARY1$1,000
WILLIAM WESTERHAUS
3726 KESSEN AVENUE NO 1, CINCINNATI, OH 45211
DIRECTOR/PRESIDENT1$1,000
JEFFREY LENZER
3726 KESSEN AVENUE NO 1, CINCINNATI, OH 45211
DIRECTOR/VICE CHAIR1$1,000

Address and contacts

Address (IRS master file)
3726 KESSEN AVE STE 1, CINCINNATI, OH 45211-4757
In care of
% THOMAS LINNEMAN
Signed the 990-PF
SCOTT T SMITH, TREASURER
Phone
(513) 305-4131
Return prepared by
MUNNINGHOFF LANGE AND CO

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-PF on file
2024December 31, 2024May 15, 2025990-PF on file
2023December 31, 2023May 15, 2024990-PF on file

IRS record

EIN
30-0228735
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
2004
Accounting year ends
December
Files
Form 990-PF
Assets (IRS master file)
$1,245,607
Income (IRS master file)
$104,659

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$56,954$87,087$1,245,607IRS
990-PFDecember 2024$44,227$81,185$1,371,327XML
990-PFDecember 2023$47,861$74,487$1,239,885XML
990-PFDecember 2022–––IRS
990-PFDecember 2021–––IRS
990-PFDecember 2020–––IRS
990-PFDecember 2018–––IRS

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 CHEVIOT CHARITABLE FOUNDATION

What is the EIN of CHEVIOT CHARITABLE FOUNDATION?
The employer identification number (EIN) of CHEVIOT CHARITABLE FOUNDATION is 30-0228735.
Is CHEVIOT CHARITABLE FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2004.
Are donations to CHEVIOT CHARITABLE FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does CHEVIOT CHARITABLE FOUNDATION file?
Form 990-PF. Private foundations file every year.
When is the next return of CHEVIOT CHARITABLE 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 CHEVIOT CHARITABLE FOUNDATION 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 CHEVIOT CHARITABLE FOUNDATION?
The 990-PF for the year ended December 31, 2025 lists 4 people; 4 received compensation from the organization, the highest $1,250 (SCOTT T SMITH, TREASURER).
How much revenue does CHEVIOT CHARITABLE FOUNDATION have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $56,954, expenses of $87,087 and total assets of $1,245,607 at year end.

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