Nonprofit · EIN 80-0267626
GIHON FOUNDATION
Tax-exempt · LOS ANGELES, CA 90064
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $524,494 | $536,071 | -$11,577 | $2,950,296 | $109,484 | $2,840,812 |
| December 31, 2024 | 990-PF | $760,096 | $381,017 | $379,079 | $2,852,460 | $71 | $2,852,389 |
| December 31, 2023 | 990-PF | $609,517 | $483,371 | $126,146 | $2,473,458 | $148 | $2,473,310 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $2,428
- Dividends
- $153,518
- Interest
- $30,725
- Net gain from sales of assets
- $135,028
- Other income
- $202,795
Expenses
- Grants and similar amounts paid
- $50,000
- Compensation of officers, directors and key employees
- $152,139
- Disbursements for charitable purposes
- $148,220
- Excise tax on investment income
- $4,506
Balance sheet and other
- Total assets, start of year
- $2,852,460
- Total assets, end of year
- $2,950,296
- Total liabilities, end of year
- $109,484
- Net assets, end of year
- $2,840,812
- Fair market value of assets
- $3,467,345
- Qualifying distributions
- $148,220
- Net investment income
- $522,066
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 |
|---|---|---|---|
| MICHAEL J NESMITH 11755 LAURELCREST DRIVE, STUDIO CITY, CA 91604 | Secretary | 15 | $39,639 |
| CHRISTIAN NESMITH 13157 OXNARD ST 101, VAN NUYS, CA 91401 | CFO | 15 | $37,500 |
| JONATHAN NESMITH 4724 N SEPULVEDA BLVD 202, SHERMAN OAKS CA, CA 91403 | CEO | 15 | $37,500 |
| JESSICA NESMITH 11676 WEDDINGTON ST, VALLEY VILLAGE, CA 91607 | Vice President | 15 | $37,500 |
990-PF for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHRISTIAN NESMITH 13157 OXNARD ST 101, VAN NUYS, CA 91401 | VICE PRESIDENT/TRUSTEE | 15 | $25,000 |
| JASON NESMITH 11755 LAURELCREST DRIVE, STUDIO CITY, CA 91604 | TRUSTEE | 15 | $25,000 |
| JONATHAN NESMITH 4724 N SEPULVEDA BLVD 202, SHERMAN OAKS, CA 91403 | TRUSTEE | 15 | $25,000 |
| JESSICA NESMITH 11676 WEDDINGTON ST, VALLEY VILLAGE, CA 91607 | TRUSTEE | 15 | $25,000 |
990-PF for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHRISTIAN NESMITH 13157 OXNARD ST 101, VAN NUYS, CA 91401 | VICE PRESIDENT/TRUSTEE | 15 | $50,000 |
| JASON NESMITH 11755 LAURELCREST DRIVE, STUDIO CITY, CA 91604 | TRUSTEE | 15 | $50,000 |
| JONATHAN NESMITH 4724 N SEPULVEDA BLVD 202, SHERMAN OAKS, CA 91403 | TRUSTEE | 15 | $50,000 |
| JESSICA NESMITH 11676 WEDDINGTON ST, VALLEY VILLAGE, CA 91607 | TRUSTEE | 15 | $50,000 |
| JESSICA KENT 1793 CATALINA STREET, SAND CITY, CA 93955 | SECRETARY | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 11400 W OLYMPIC BLVD STE 1600, LOS ANGELES, CA 90064-1541
- In care of
- % LEITNER ZANDER & CO LLP
- Signed the 990-PF
- CHRISTIAN NESMITH, CFO
- Phone
- (310) 477-5252
- Return prepared by
- Gaytan & Leevan LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 80-0267626 or by the name GIHON FOUNDATION.
- 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)
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
- 80-0267626
- 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
- 2009
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T22)
- Assets (IRS master file)
- $2,950,296
- Income (IRS master file)
- $2,099,160
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $524,494 | $536,071 | $2,950,296 | XML |
| 990-PF | December 2024 | $760,096 | $381,017 | $2,852,460 | XML |
| 990-PF | December 2023 | $609,517 | $483,371 | $2,473,458 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | IRS |
| 990-PF | December 2017 | – | – | – | 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 80-0267626).
Questions about GIHON FOUNDATION
- What is the EIN of GIHON FOUNDATION?
- The employer identification number (EIN) of GIHON FOUNDATION is 80-0267626.
- Is GIHON FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
- Are donations to GIHON FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does GIHON FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of GIHON 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 GIHON 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 GIHON FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 4 people; 4 received compensation from the organization, the highest $39,639 (MICHAEL J NESMITH, Secretary).
- How much revenue does GIHON FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $524,494, expenses of $536,071 and total assets of $2,950,296 at year end.
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