Nonprofit · EIN 38-7137897
THE@JOSEPHINE AND EVELYN S SMITH FOUNDATION
Also known as ROY S ROSS ET AL TTEE
Tax-exempt · RADNOR, PA 19087
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $5,145,224 | $1,061,416 | $4,083,808 | $15,760,155 | $0 | $15,760,155 |
| December 31, 2024 | 990-PF | $2,660,610 | $943,932 | $1,716,678 | $11,578,742 | $0 | $11,578,742 |
| December 31, 2023 | 990-PF | $1,200,440 | $914,987 | $285,453 | $9,864,885 | $0 | $9,864,885 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $397,411
- Net gain from sales of assets
- $4,747,813
Expenses
- Grants and similar amounts paid
- $735,000
- Compensation of officers, directors and key employees
- $186,244
- Disbursements for charitable purposes
- $771,479
- Excise tax on investment income
- $70,587
Balance sheet and other
- Total assets, start of year
- $11,578,742
- Total assets, end of year
- $15,760,155
- Total liabilities, end of year
- $0
- Net assets, end of year
- $15,760,155
- Fair market value of assets
- $20,131,843
- Qualifying distributions
- $771,479
- Net investment income
- $5,145,224
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 |
|---|---|---|---|
| THE HAVERFORD TRUST COMPANY 3 RADNOR CORPORATE CENTER 450, RADNOR, PA 19087 | CO-TRUSTEE | 0 | $113,287 |
| WARREN MELTZER 1500 MARKET STREET SUITE 3600E, PHILADELPHIA, PA 19102 | CO-TRUSTEE | 0 | $72,957 |
990-PF for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| THE HAVERFORD TRUST COMPANY 3 RADNOR CORPORATE CENTER 450, RADNOR, PA 19087 | CO-TRUSTEE | 0 | $108,297 |
| WARREN MELTZER 1500 MARKET STREET SUITE 3600E, PHILADELPHIA, PA 19102 | CO-TRUSTEE | 0 | $42,137 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| The Haverford Trust Company 3 Radnor Corporate Center 450, Radnor, PA 19087 | Co-Trustee | 3 | $50,688 |
| Warren Meltzer 1500 Market Street Suite 3600E, Philadelphia, PA 19102 | Co-Trustee | 5 | $38,338 |
| Roy S Ross 1500 Market Street Suite 3600E, Philadelphia, PA 19102 | Co-Trustee | 1 | $2,410 |
Address and contacts
- Address (IRS master file)
- THREE RADNOR CORP CENTER SUITE 450, RADNOR, PA 19087-4580
- In care of
- % ROY S ROSS
- Signed the 990-PF
- JOHN S NILES, TRUSTEE
- Return prepared by
- DELOITTE TAX 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
- 38-7137897
- 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
- 2015
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $15,760,155
- Income (IRS master file)
- $12,757,722
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $5,145,224 | $1,061,416 | $15,760,155 | IRS |
| 990-PF | December 2024 | $2,660,610 | $943,932 | $11,578,742 | IRS |
| 990-PF | December 2023 | $1,200,440 | $914,987 | $9,864,885 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | 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 38-7137897).
Questions about THE@JOSEPHINE AND EVELYN S SMITH FOUNDATION
- What is the EIN of THE@JOSEPHINE AND EVELYN S SMITH FOUNDATION?
- The employer identification number (EIN) of THE@JOSEPHINE AND EVELYN S SMITH FOUNDATION is 38-7137897.
- Is THE@JOSEPHINE AND EVELYN S SMITH FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2015.
- Are donations to THE@JOSEPHINE AND EVELYN S SMITH FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does THE@JOSEPHINE AND EVELYN S SMITH FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of THE@JOSEPHINE AND EVELYN S SMITH 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 THE@JOSEPHINE AND EVELYN S SMITH 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 THE@JOSEPHINE AND EVELYN S SMITH FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 2 people; 2 received compensation from the organization, the highest $113,287 (THE HAVERFORD TRUST COMPANY, CO-TRUSTEE).
- How much revenue does THE@JOSEPHINE AND EVELYN S SMITH FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $5,145,224, expenses of $1,061,416 and total assets of $15,760,155 at year end.
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