Nonprofit · EIN 58-2026291
LEO E & HELEN H REESE TRUST
Also known as REESE R LEE TTEE
Tax-exempt · CHARLESTON, SC 29407
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $7,096 | $9,434 | -$2,338 | $62,523 | $0 | $62,523 |
| December 31, 2024 | 990-PF | $6,791 | $6,552 | $239 | $64,861 | $0 | $64,861 |
| December 31, 2023 | 990-PF | $7,030 | $11,686 | -$4,656 | $64,622 | $0 | $64,622 |
| December 31, 2022 | 990-PF | $7,103 | $10,094 | -$2,991 | $69,278 | $0 | $69,278 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $7,095
- Interest
- $1
Expenses
- Grants and similar amounts paid
- $7,750
- Disbursements for charitable purposes
- $7,750
- Excise tax on investment income
- $99
Balance sheet and other
- Total assets, start of year
- $64,861
- Total assets, end of year
- $62,523
- Total liabilities, end of year
- $0
- Net assets, end of year
- $62,523
- Fair market value of assets
- $171,760
- Qualifying distributions
- $7,750
- Net investment income
- $7,096
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 |
|---|---|---|---|
| RONALD LEE REESE PO BOX 399, BOGART, GA 306220399 | TRUSTEE | 2 | $0 |
| ERICA R RABHAN 2 DADE DRIVE, CHARLESTON, SC 294077433 | TRUSTEE | 2 | $0 |
| JEAN REESE ROVNER 3 SHERIDAN ROAD, CHARLESTON, SC 294077433 | TRUSTEE | 2 | $0 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RONALD LEE REESE PO BOX 399, BOGART, GA 306220399 | TRUSTEE | 2 | $0 |
| ERICA R RABHAN 2 DADE DRIVE, CHARLESTON, SC 294077433 | TRUSTEE | 2 | $0 |
| JEAN REESE ROVNER 3 SHERIDAN ROAD, CHARLESTON, SC 294077433 | TRUSTEE | 2 | $0 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RONALD LEE REESE PO BOX 399, BOGART, GA 306220399 | TRUSTEE | 2 | $0 |
| ERICA R RABHAN 2 DADE DRIVE, CHARLESTON, SC 294077433 | TRUSTEE | 2 | $0 |
| JEAN REESE ROVNER 3 SHERIDAN ROAD, CHARLESTON, SC 294077433 | TRUSTEE | 2 | $0 |
990-PF for the year ended December 31, 2022: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RONALD LEE REESE PO BOX 399, BOGART, GA 306220399 | TRUSTEE | 2 | $0 |
| ERICA R RABHAN 2 DADE DRIVE, CHARLESTON, SC 294077433 | TRUSTEE | 2 | $0 |
| JEAN REESE ROVNER 2 DADE DRIVE, CHARLESTON, SC 294077433 | TRUSTEE | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 2 DADE DR, CHARLESTON, SC 29407-7433
- In care of
- % ERICA R RABHAN
- Signed the 990-PF
- ERICA R RABHAN, TRUSTEE
- Phone
- (864) 268-7850
- Return prepared by
- TOMMY J THOMPSON PC
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
- 58-2026291
- 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
- 1993
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $62,523
- Income (IRS master file)
- $7,096
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $7,096 | $9,434 | $62,523 | XML |
| 990-PF | December 2024 | $6,791 | $6,552 | $64,861 | XML |
| 990-PF | December 2023 | $7,030 | $11,686 | $64,622 | XML |
| 990-PF | December 2022 | $7,103 | $10,094 | $69,278 | XML |
| 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 58-2026291).
Questions about LEO E & HELEN H REESE TRUST
- What is the EIN of LEO E & HELEN H REESE TRUST?
- The employer identification number (EIN) of LEO E & HELEN H REESE TRUST is 58-2026291.
- Is LEO E & HELEN H REESE TRUST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1993.
- Are donations to LEO E & HELEN H REESE TRUST tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does LEO E & HELEN H REESE TRUST file?
- Form 990-PF. Private foundations file every year.
- When is the next return of LEO E & HELEN H REESE TRUST 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 LEO E & HELEN H REESE TRUST 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 LEO E & HELEN H REESE TRUST?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does LEO E & HELEN H REESE TRUST have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $7,096, expenses of $9,434 and total assets of $62,523 at year end.
Other nonprofits in CHARLESTON
- BON SECOURS-ST FRANCIS XAVIER HOSPITAL INC EIN 57-1067254 · last filed 990 for 2024
- ROPER HOSPITAL INC EIN 57-0828733 · last filed 990 for 2024
- JOY UNSPEAKABLE FOUNDATION EIN 93-4603637 · last filed 990-PF for 2024
- THE MEDICAL UNIVERSITY OF SOUTH CAROLINA FOUNDATION EIN 57-6028985 · last filed 990 for 2025
- LOWCOUNTRY FOOD BANK INC EIN 57-0751835 · last filed 990 for 2024
- BISHOP GADSDEN EPISCOPAL RETIREMENT COMMUNITY EIN 57-0337132 · last filed 990 for 2025
- MUSC AFFILIATE PHYSICIANS EIN 86-2800277 · last filed 990 for 2025
- PALMETTO GOODWILL EIN 47-4183942 · last filed 990 for 2024