Nonprofit · EIN 81-1287439
JAMES L SMITH FOUNDATION INC
Tax-exempt · ASHTABULA, OH 44005
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $70,640 | $60,175 | $10,465 | $490,692 | $0 | $490,692 |
| December 31, 2024 | 990-PF | $49,710 | $53,802 | -$4,092 | $480,227 | $0 | $480,227 |
| December 31, 2023 | 990-PF | $16,841 | $60,400 | -$43,559 | $484,319 | $0 | $484,319 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $13,026
- Net gain from sales of assets
- $32,831
- Other income
- $24,783
Expenses
- Grants and similar amounts paid
- $53,500
- Excise tax on investment income
- $637
Balance sheet and other
- Total assets, start of year
- $480,227
- Total assets, end of year
- $490,692
- Total liabilities, end of year
- $0
- Net assets, end of year
- $490,692
- Net investment income
- $45,857
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 |
|---|---|---|---|
| BRET CIMORELL 4366 MAIN AVE, ASHTABULA, OH 44004 | OFFICER | 0 | $0 |
990-PF for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Bret Cimorell 4366 MAIN AVE, Ashtabula, OH 44004 | Officer | 0 | $4,400 |
990-PF for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRET CIMORELL 4366 MAIN AVE, ASHTABULA, OH 44004 | OFFICER | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 2259, ASHTABULA, OH 44005-2259
- In care of
- % BRET CIMORELL
- Signed the 990-PF
- BRET CIMORELL, OFFICER
- Phone
- (440) 813-8145
- Return prepared by
- Capital Business Strategies
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
- 81-1287439
- 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
- 2021
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $490,692
- Income (IRS master file)
- $112,449
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $70,640 | $60,175 | $490,692 | XML |
| 990-PF | December 2024 | $49,710 | $53,802 | $480,227 | XML |
| 990-PF | December 2023 | $16,841 | $60,400 | $484,319 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | 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 81-1287439).
Questions about JAMES L SMITH FOUNDATION INC
- What is the EIN of JAMES L SMITH FOUNDATION INC?
- The employer identification number (EIN) of JAMES L SMITH FOUNDATION INC is 81-1287439.
- Is JAMES L SMITH FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to JAMES L SMITH FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does JAMES L SMITH FOUNDATION INC file?
- Form 990-PF. Private foundations file every year.
- When is the next return of JAMES L SMITH FOUNDATION INC 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 JAMES L SMITH FOUNDATION INC 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 JAMES L SMITH FOUNDATION INC?
- The 990-PF for the year ended December 31, 2025 lists 1 person; 0 received compensation from the organization.
- How much revenue does JAMES L SMITH FOUNDATION INC have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $70,640, expenses of $60,175 and total assets of $490,692 at year end.
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