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Nonprofit · EIN 45-3641366

ERMA AND OWEN SMITH FOUNDATION

Tax-exempt (reinstated) · NEW YORK, NY 10010

Financials

$23K$23K2023$25K$23K2024$15K$23K2025
Revenue Expenses · by fiscal year end
Financials of ERMA AND OWEN SMITH FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$14,657$23,155-$8,498$187,727$0$187,727
December 31, 2024990-PF$25,263$22,917$2,346$196,225$0$196,225
December 31, 2023990-PF$22,785$22,857-$72$193,877$0$193,877
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Dividends
$5,648
Net gain from sales of assets
$9,009

Expenses

Grants and similar amounts paid
$20,000
Compensation of officers, directors and key employees
$0
Disbursements for charitable purposes
$21,875
Excise tax on investment income
$186

Balance sheet and other

Total assets, start of year
$196,225
Total assets, end of year
$187,727
Total liabilities, end of year
$0
Net assets, end of year
$187,727
Fair market value of assets
$248,800
Qualifying distributions
$21,875
Net investment income
$14,657

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
ERMA SMITH
4475 BELMONT WAY, CASTRO VALLEY, CA 94546
TRUSTEE1$0
KELLY SMITH COLE
739 VICTORIA STREET, SAN FRANCISCO, CA 94127
TRUSTEE1$0
CHERE VILLINES
14580 BOOKER ROAD, SONORA, CA 95370
TRUSTEE1$0
990-PF for the year ended December 31, 2024: 3 people
NameTitleHours / weekCompensation
ERMA SMITH
4475 BELMONT WAY, CASTRO VALLEY, CA 94546
TRUSTEE1$0
KELLY SMITH COLE
739 VICTORIA STREET, SAN FRANCISCO, CA 94127
TRUSTEE1$0
CHERE VILLINES
14580 BOOKER ROAD, SONORA, CA 95370
TRUSTEE1$0
990-PF for the year ended December 31, 2023: 3 people
NameTitleHours / weekCompensation
ERMA SMITH
4475 BELMONT WAY, CASTRO VALLEY, CA 94546
TRUSTEE1$0
KELLY SMITH COLE
739 VICTORIA STREET, SAN FRANCISCO, CA 94127
TRUSTEE1$0
CHERE VILLINES
14580 BOOKER ROAD, SONORA, CA 95370
TRUSTEE1$0

Address and contacts

Address (IRS master file)
CO FTCI- ONE MADISON AVE STE 2000, NEW YORK, NY 10010-0000
In care of
% FIDUCIARY TRUST
Signed the 990-PF
KELLY SMITH COLE, TRUSTEE
Phone
(212) 632-4088
Return prepared by
FIDUCIARY TRUST COMPANY INTERNATIONAL

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
45-3641366
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
Assets (IRS master file)
$187,727
Income (IRS master file)
$26,581

Revocation and reinstatement

Exemption revoked
May 15, 2014
Posted by the IRS
August 11, 2014
Reinstated
Effective May 15, 2015

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$14,657$23,155$187,727IRS
990-PFDecember 2024$25,263$22,917$196,225IRS
990-PFDecember 2023$22,785$22,857$193,877XML
990-PFDecember 2022–––IRS
990-PFDecember 2021–––IRS
990-PFDecember 2020–––IRS
990-PFDecember 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 45-3641366).

Questions about ERMA AND OWEN SMITH FOUNDATION

What is the EIN of ERMA AND OWEN SMITH FOUNDATION?
The employer identification number (EIN) of ERMA AND OWEN SMITH FOUNDATION is 45-3641366.
Is ERMA AND OWEN SMITH FOUNDATION tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2014 and reinstated it effective May 15, 2015.
Are donations to ERMA AND OWEN SMITH FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does ERMA AND OWEN SMITH FOUNDATION file?
Form 990-PF. Private foundations file every year.
When is the next return of ERMA AND OWEN 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 ERMA AND OWEN 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 ERMA AND OWEN SMITH FOUNDATION?
The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
How much revenue does ERMA AND OWEN SMITH FOUNDATION have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $14,657, expenses of $23,155 and total assets of $187,727 at year end.

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