Nonprofit · EIN 32-6317073
JAMES L BOYD INTERIM TR
Tax-exempt · MARTINSBURG, WV 25401
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $25,210 | $32,649 | -$7,439 | $794,841 | $0 | $794,841 |
| December 31, 2024 | 990-PF | $104,177 | $28,021 | $76,156 | $802,280 | $0 | $802,280 |
| December 31, 2023 | 990-PF | $34,716 | $26,966 | $7,750 | $726,124 | $0 | $726,124 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $27,086
- Net gain from sales of assets
- -$2,185
- Other income
- $309
Expenses
- Grants and similar amounts paid
- $21,275
- Compensation of officers, directors and key employees
- $8,044
- Disbursements for charitable purposes
- $23,470
- Excise tax on investment income
- $265
Balance sheet and other
- Total assets, start of year
- $802,280
- Total assets, end of year
- $794,841
- Total liabilities, end of year
- $0
- Net assets, end of year
- $794,841
- Fair market value of assets
- $1,140,696
- Qualifying distributions
- $23,470
- Net investment income
- $27,086
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 |
|---|---|---|---|
| CITY NATIONAL BANK TRUST AND WEALTH MANAGEMENT 1700 WEST KING STREET, MARTINSBURG, WV 25401 | TRUSTEE | 10 | $8,044 |
990-PF for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CITY NATIONAL BANK TRUST AND WEALTH MANAGEMENT 1700 WEST KING STREET, MARTINSBURG, WV 25401 | TRUSTEE | 10 | $7,559 |
990-PF for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CITY NATIONAL BANK TRUST AND WEALTH MANAGEMENT 1700 WEST KING STREET, MARTINSBURG, WV 25401 | TRUSTEE | 10 | $6,800 |
Address and contacts
- Address (IRS master file)
- 1700 W KING ST, MARTINSBURG, WV 25401-2003
- In care of
- % BRANCH BANKING AND TRUST COMPANY
- Signed the 990-PF
- CITY NATIONAL BANK TRUST AND WEALTH, TRUSTEE
- Phone
- (304) 264-4542
- Return prepared by
- SMITH ELLIOTT KEARNS & COMPANY LLC
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
- 32-6317073
- 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
- 2016
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Religion-related (X12)
- Assets (IRS master file)
- $794,841
- Income (IRS master file)
- $135,567
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $25,210 | $32,649 | $794,841 | XML |
| 990-PF | December 2024 | $104,177 | $28,021 | $802,280 | XML |
| 990-PF | December 2023 | $34,716 | $26,966 | $726,124 | 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 32-6317073).
Questions about JAMES L BOYD INTERIM TR
- What is the EIN of JAMES L BOYD INTERIM TR?
- The employer identification number (EIN) of JAMES L BOYD INTERIM TR is 32-6317073.
- Is JAMES L BOYD INTERIM TR tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2016.
- Are donations to JAMES L BOYD INTERIM TR tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does JAMES L BOYD INTERIM TR file?
- Form 990-PF. Private foundations file every year.
- When is the next return of JAMES L BOYD INTERIM TR 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 JAMES L BOYD INTERIM TR 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 JAMES L BOYD INTERIM TR?
- The 990-PF for the year ended December 31, 2025 lists 1 person; 1 received compensation from the organization, the highest $8,044 (CITY NATIONAL BANK TRUST AND WEALTH MANAGEMENT, TRUSTEE).
- How much revenue does JAMES L BOYD INTERIM TR have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $25,210, expenses of $32,649 and total assets of $794,841 at year end.
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