Nonprofit · EIN 77-0295858
VIRGINIA SMITH TESTAMENTARY CHARITABLE TRUST 082075
Also known as MARTIN FREGOSO
Tax-exempt (reinstated) · MERCED, CA 95341
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $2,419,069 | $659,117 | $1,759,952 | $38,469,182 | $1,259,575 | $37,209,607 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $2,205,754
- Net gain from sales of assets
- $2,146,902
- Other revenue
- $213,315
Expenses
- Grants and similar amounts paid
- $434,417
- Compensation of officers, directors and key employees
- $14,666
- Salaries, compensation and benefits (total)
- $14,666
- Professional fundraising fees
- $0
- Legal fees
- $18,645
- Travel
- $213
- Depreciation
- $5,553
- Program services (functional)
- $434,417
- Management and general (functional)
- $224,700
Balance sheet and other
- Total assets, start of year
- $36,140,775
- Total assets, end of year
- $38,469,182
- Total liabilities, end of year
- $1,259,575
- Net assets, end of year
- $37,209,607
- Land, buildings and equipment
- $31,231,928
- Net assets without donor restrictions
- $31,887,679
- Net assets with donor restrictions
- $5,321,928
- Gross receipts
- $2,690,603
- Employees
- 0
- Volunteers
- 5
- Year formed
- 1975
- State of legal domicile
- CA
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 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| Steve M Tietjen | Trust Advisor Officer | 5 | $0 | $387,814 | $14,050 |
| Janet Riley | Financial Advisor Officer | 5 | $0 | $321,120 | $14,050 |
| Frank Fagundes | Vice Chairperson Trustee or director | 1 | $3,371 | $0 | $0 |
| Dennis Hanks | Member Trustee or director | 1 | $3,345 | $0 | $0 |
| Tim Razzari | Member Trustee or director | 1 | $2,747 | $0 | $0 |
| Geneva Brett | Chairperson Trustee or director | 1 | $2,684 | $0 | $0 |
| Fred Honore | Member Trustee or director | 1 | $1,277 | $0 | $0 |
| Rodrigo Espinosa | Member Trustee or director | 1 | $1,242 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 632 W 13TH ST, MERCED, CA 95341-5908
- Principal officer (990 for 2024)
- MARTIN FREGOSO, 632 W 13TH STREET, MERCED, CA 95341
- Signed the 990
- Martin Fregoso, Trust Financial Advisor
- Phone
- (209) 381-6604
California records
California keeps its own records of charities and corporations. Search them by EIN 77-0295858 or by the name VIRGINIA SMITH TESTAMENTARY CHARITABLE TRUST 082075.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
To provide scholarship funds for students to attend higher institutions of learning.
Program accomplishments
- To provide scholarship funds for students to attend higher institutions of learningExpenses $320,917 · grants $320,917
- Grants for high school students to incentivize students to apply for Virginia Smith Trust scholarship.Expenses $113,500 · grants $113,500
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | Check at the IRS |
IRS record
- EIN
- 77-0295858
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Supporting organization, Type II
- Donations deductible (Pub 78)
- Supporting organization, 50% limit
- Exempt since
- 2026
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B820)
- Assets (IRS master file)
- $38,469,182
- Income (IRS master file)
- $2,690,603
Revocation and reinstatement
- Exemption revoked
- November 15, 2023
- Posted by the IRS
- July 9, 2024
- Reinstated
- Effective November 15, 2023
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $2,419,069 | $659,117 | $38,469,182 | XML |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 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 77-0295858).
Questions about VIRGINIA SMITH TESTAMENTARY CHARITABLE TRUST 082075
- What is the EIN of VIRGINIA SMITH TESTAMENTARY CHARITABLE TRUST 082075?
- The employer identification number (EIN) of VIRGINIA SMITH TESTAMENTARY CHARITABLE TRUST 082075 is 77-0295858.
- Is VIRGINIA SMITH TESTAMENTARY CHARITABLE TRUST 082075 tax-exempt?
- Yes. The IRS revoked its exemption on November 15, 2023 and reinstated it effective November 15, 2023.
- Are donations to VIRGINIA SMITH TESTAMENTARY CHARITABLE TRUST 082075 tax-deductible?
- Yes. It is listed in IRS Publication 78 (Supporting organization, 50% limit).
- Which annual return does VIRGINIA SMITH TESTAMENTARY CHARITABLE TRUST 082075 file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of VIRGINIA SMITH TESTAMENTARY CHARITABLE TRUST 082075 due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did VIRGINIA SMITH TESTAMENTARY CHARITABLE TRUST 082075 last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of VIRGINIA SMITH TESTAMENTARY CHARITABLE TRUST 082075?
- The 990 for the year ended June 30, 2025 names MARTIN FREGOSO.
- Who are the officers and directors of VIRGINIA SMITH TESTAMENTARY CHARITABLE TRUST 082075?
- The 990 for the year ended June 30, 2025 lists 8 people; 6 received compensation from the organization.
- How much revenue does VIRGINIA SMITH TESTAMENTARY CHARITABLE TRUST 082075 have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $2,419,069, expenses of $659,117 and total assets of $38,469,182 at year end.
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