Nonprofit · EIN 85-6734577
THE JAMES AUGUSTUS SMITH CHARITABLE PERFORMING ARTS TRUST
Tax-exempt · MOUNT VERNON, WA 98274
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990-PF | $100,152 | $115,831 | -$15,679 | $2,713,036 | $0 | $2,713,036 |
| June 30, 2024 | 990-PF | $104,557 | $86,274 | $18,283 | $2,565,888 | $0 | $2,565,888 |
Financial details: 990-PF for the year ended June 30, 2025
Revenue
- Dividends
- $100,152
Expenses
- Grants and similar amounts paid
- $71,345
- Compensation of officers, directors and key employees
- $30,000
Balance sheet and other
- Total assets, start of year
- $2,643,441
- Total assets, end of year
- $2,713,036
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,713,036
- Fair market value of assets
- $2,713,036
- Net investment income
- $13,979
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JUDITH MERCHANT 20921 CASCADE RIDGE DRIVE, Mount Vernon, WA 98274 | TRUSTEE | 5 | $30,000 |
990-PF for the year ended June 30, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JUDITH MERCHANT 20921 CASCADE RIDGE DRIVE, Mount Vernon, WA 98274 | TRUSTEE | 5 | $30,000 |
Address and contacts
- Address (IRS master file)
- 20921 CASCADE RIDGE DR, MOUNT VERNON, WA 98274-7728
- Signed the 990-PF
- JUDITH K MERCHANT, Trustee
- Phone
- (360) 421-4201
- Return prepared by
- Schmitt & Battaglino Tax & Accounting
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. 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-PF on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990-PF on file |
IRS record
- EIN
- 85-6734577
- 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
- June
- Files
- Form 990-PF
- Assets (IRS master file)
- $2,713,036
- Income (IRS master file)
- $100,152
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | June 2025 | $100,152 | $115,831 | $2,713,036 | IRS |
| 990-T | June 2025 | – | – | – | IRS |
| 990-PF | June 2024 | $104,557 | $86,274 | $2,565,888 | XML |
| 990-T | June 2024 | – | – | – | IRS |
| 990-PF | June 2023 | – | – | – | IRS |
| 990-PF | June 2021 | – | – | – | 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 85-6734577).
Questions about THE JAMES AUGUSTUS SMITH CHARITABLE PERFORMING ARTS TRUST
- What is the EIN of THE JAMES AUGUSTUS SMITH CHARITABLE PERFORMING ARTS TRUST?
- The employer identification number (EIN) of THE JAMES AUGUSTUS SMITH CHARITABLE PERFORMING ARTS TRUST is 85-6734577.
- Is THE JAMES AUGUSTUS SMITH CHARITABLE PERFORMING ARTS TRUST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to THE JAMES AUGUSTUS SMITH CHARITABLE PERFORMING ARTS TRUST tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does THE JAMES AUGUSTUS SMITH CHARITABLE PERFORMING ARTS TRUST file?
- Form 990-PF. Private foundations file every year.
- When is the next return of THE JAMES AUGUSTUS SMITH CHARITABLE PERFORMING ARTS TRUST 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 THE JAMES AUGUSTUS SMITH CHARITABLE PERFORMING ARTS TRUST last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended June 2025.
- Who are the officers and directors of THE JAMES AUGUSTUS SMITH CHARITABLE PERFORMING ARTS TRUST?
- The 990-PF for the year ended June 30, 2025 lists 1 person; 1 received compensation from the organization, the highest $30,000 (JUDITH MERCHANT, TRUSTEE).
- How much revenue does THE JAMES AUGUSTUS SMITH CHARITABLE PERFORMING ARTS TRUST have?
- On its 990-PF for the year ended June 30, 2025 it reported revenue of $100,152, expenses of $115,831 and total assets of $2,713,036 at year end.
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