Nonprofit · EIN 47-3659533
ROSS H AND EVA J SMITH FOUNDATION
Tax-exempt · BRIDGE CITY, TX 77611
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $3,373 | $10,524 | -$7,151 | $113,103 | $0 | $113,103 |
| December 31, 2024 | 990-PF | $1,723 | $3,750 | -$2,027 | $120,254 | $0 | $120,254 |
| December 31, 2023 | 990-PF | $1,993 | $26,750 | -$24,757 | $122,292 | $0 | $122,292 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $2,024
- Interest
- $1,349
Expenses
- Grants and similar amounts paid
- $10,500
- Disbursements for charitable purposes
- $10,500
- Excise tax on investment income
- $18
Balance sheet and other
- Total assets, start of year
- $120,254
- Total assets, end of year
- $113,103
- Total liabilities, end of year
- $0
- Net assets, end of year
- $113,103
- Fair market value of assets
- $113,103
- Qualifying distributions
- $10,500
- Net investment income
- $1,349
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 |
|---|---|---|---|
| Ross H Smith Jr 102 Skylark Ave, Bridge City, TX 77611 | President | 0 | $0 |
| Eva J Smith 102 Skylark Ave, Bridge City, TX 77611 | Secretary | 0 | $0 |
| Ross H Smith III 102 Skylark Ave, Bridge City, TX 77611 | Director | 0 | $0 |
| Denisha LaFleur 102 Skylark Ave, Bridge City, TX 77611 | Director | 0 | $0 |
990-PF for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ross H Smith Jr 102 Skylark Ave, Bridge City, TX 77611 | President | 0 | $0 |
| Eva J Smith 102 Skylark Ave, Bridge City, TX 77611 | Secretary | 0 | $0 |
| Ross H Smith III 102 Skylark Ave, Bridge City, TX 77611 | Director | 0 | $0 |
| Denisha LaFleur 102 Skylark Ave, Bridge City, TX 77611 | Director | 0 | $0 |
990-PF for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ross H Smith Jr 102 Skylark Ave, Bridge City, TX 77611 | Director | 0 | $0 |
| Eva J Smith 102 Skylark Ave, Bridge City, TX 77611 | Director | 0 | $0 |
| Ross H Smith III 7606 Tulane Rd, Orange, TX 77630 | Director | 0 | $0 |
| Denisha LaFleur 7489 Chisholm Rd, Orange, TX 77632 | Director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 102 SKYLARK AVE, BRIDGE CITY, TX 77611-2719
- In care of
- % ROSS H SMITH
- Signed the 990-PF
- Ross H Smith Jr, President
- Phone
- (409) 886-0111
- Return prepared by
- Wathen DeShong & Juncker 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
- 47-3659533
- 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)
- Philanthropy, voluntarism and grantmaking foundations (T22)
- Assets (IRS master file)
- $113,103
- Income (IRS master file)
- $3,373
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $3,373 | $10,524 | $113,103 | IRS |
| 990-PF | December 2024 | $1,723 | $3,750 | $120,254 | XML |
| 990-PF | December 2023 | $1,993 | $26,750 | $122,292 | 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 47-3659533).
Questions about ROSS H AND EVA J SMITH FOUNDATION
- What is the EIN of ROSS H AND EVA J SMITH FOUNDATION?
- The employer identification number (EIN) of ROSS H AND EVA J SMITH FOUNDATION is 47-3659533.
- Is ROSS H AND EVA J SMITH FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2016.
- Are donations to ROSS H AND EVA J SMITH FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does ROSS H AND EVA J SMITH FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of ROSS H AND EVA J 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 ROSS H AND EVA J 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 ROSS H AND EVA J SMITH FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does ROSS H AND EVA J SMITH FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $3,373, expenses of $10,524 and total assets of $113,103 at year end.
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