Nonprofit · EIN 82-3613279
ELIZABETH B SMAIL FOUNDATION
Tax-exempt · BADEN, PA 15005
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF (amended) | $168,728 | $39,573 | $129,155 | $576,603 | $0 | $576,603 |
| December 31, 2024 | 990-PF | $107,164 | $30,081 | $77,083 | $520,596 | $0 | $520,596 |
| December 31, 2023 | 990-PF | $5,415 | $29,533 | -$24,118 | $410,818 | $0 | $410,818 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $97,401
- Dividends
- $8,521
- Net gain from sales of assets
- $62,806
Expenses
- Grants and similar amounts paid
- $30,530
- Disbursements for charitable purposes
- $30,530
- Excise tax on investment income
- $866
Balance sheet and other
- Total assets, start of year
- $520,596
- Total assets, end of year
- $576,603
- Total liabilities, end of year
- $0
- Net assets, end of year
- $576,603
- Fair market value of assets
- $927,618
- Qualifying distributions
- $30,530
- Net investment income
- $71,327
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 |
|---|---|---|---|
| ELIZABETH B SMAIL 2085 WARRENDALE BAYNE ROAD, BADEN, PA 15005 | PRESIDENT | 1 | $0 |
| ROBERT H OBER 252 STEINER BRIDGE ROAD, VALENCIA, PA 16059 | VICE-PRESIDENT | 1 | $0 |
990-PF for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ELIZABETH B SMAIL 2085 WARRENDALE BAYNE ROAD, BADEN, PA 15005 | PRESIDENT | 1 | $0 |
| ROBERT H OBER 252 STEINER BRIDGE ROAD, VALENCIA, PA 16059 | VICE-PRESIDENT | 1 | $0 |
990-PF for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ELIZABETH B SMAIL 2085 WARRENDALE BAYNE ROAD, BADEN, PA 15005 | PRESIDENT | 1 | $0 |
| ROBERT H OBER 252 STEINER BRIDGE ROAD, VALENCIA, PA 16059 | VICE-PRESIDENT | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 2085 WARRENDALE BAYNE RD, BADEN, PA 15005-2809
- Signed the 990-PF
- ELIZABETH B SMAIL, PRESIDENT
- Phone
- (724) 935-3417
- Return prepared by
- MERCADANTE & COMPANY
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
- 82-3613279
- 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
- 2018
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $576,603
- Income (IRS master file)
- $224,488
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $168,728 | $39,573 | $576,603 | XML |
| 990-PF | December 2024 | $107,164 | $30,081 | $520,596 | IRS |
| 990-PF | December 2023 | $5,415 | $29,533 | $410,818 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2019 | – | – | – | 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 82-3613279).
Questions about ELIZABETH B SMAIL FOUNDATION
- What is the EIN of ELIZABETH B SMAIL FOUNDATION?
- The employer identification number (EIN) of ELIZABETH B SMAIL FOUNDATION is 82-3613279.
- Is ELIZABETH B SMAIL FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2018.
- Are donations to ELIZABETH B SMAIL FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does ELIZABETH B SMAIL FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of ELIZABETH B SMAIL 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 ELIZABETH B SMAIL 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 ELIZABETH B SMAIL FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does ELIZABETH B SMAIL FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $168,728, expenses of $39,573 and total assets of $576,603 at year end.
Other nonprofits in BADEN
- SOKOLSKI FAMILY FOUNDATION EIN 84-3069198 · last filed 990-PF for 2025
- BADEN ACADEMY CHARTER SCHOOL EIN 45-4841230 · last filed 990 for 2025
- PREVENTION NETWORK EIN 20-0794475 · last filed 990 for 2025
- PROVIDENT CHARTER SCHOOL - WEST EIN 87-3494351 · last filed 990 for 2025
- ECONOMY VOLUNTEER FIREMENS ASSOCIATION EIN 25-1056157 · last filed 990 for 2024
- BADEN VOLUNTEER FIRE DEPARTMENT EIN 25-1868959 · last filed 990 for 2025
- VIETNAM VETERANS OF AMERICA INC EIN 23-2683150 · last filed 990 for 2026
- AMBRIDGE DISTRICT SPORTSMAN ASSOCIATION EIN 25-1055455 · last filed 990 for 2025
All nonprofits in BADEN · Pennsylvania · Philanthropy, voluntarism and grantmaking foundations