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Nonprofit · EIN 88-3798047

M L SMITH SCHOLARSHIP FUND

Tax-exempt (reinstated) · CLEVELAND, OH 44103

Financials

$7K$8K2025
Revenue Expenses · by fiscal year end
Financials of M L SMITH SCHOLARSHIP FUND by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$6,739$7,675-$936$0$0$0
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$6,739

Expenses

Grants and similar amounts paid
$50
Salaries, compensation and benefits (total)
$1,700

Balance sheet and other

Total assets, start of year
–
Total assets, end of year
$0
Total liabilities, end of year
$0
Net assets, end of year
$0

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.

NameTitleHours / weekCompensation
Derotha Moore
7807 Cornelia Ave, CLEVELAND, OH 44103
Chairperso20$0
Cary Moten
23684 Brookton Rd, Warrensville Hts, OH 44128
Treasurer20$0
Carolyn Williams
1644 Holyoke Ave, East Cleveland, OH 44112
Secretary20$0

Address and contacts

Address (IRS master file)
7807 CORNELIA AVE, CLEVELAND, OH 44103-2017
In care of
% DEROTHA MOORE
Signed the 990-PF
Derotha Moore, Director
Phone
(216) 391-2103
Return prepared by
Essential Accounting Consultants

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-PF on file
2024December 31, 2024May 15, 2025Check at the IRS
2023December 31, 2023May 15, 2024Check at the IRS

IRS record

EIN
88-3798047
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Private operating foundation
Donations deductible (Pub 78)
Private operating foundation, 50% limit
Exempt since
2025
Accounting year ends
December
Files
Form 990-PF
Category (NTEE)
Education (B82)
Assets (IRS master file)
$1
Income (IRS master file)
$6,739

Revocation and reinstatement

Exemption revoked
May 15, 2025
Posted by the IRS
August 12, 2025
Reinstated
Effective May 15, 2025

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$6,739$7,675$0XML

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 88-3798047).

Questions about M L SMITH SCHOLARSHIP FUND

What is the EIN of M L SMITH SCHOLARSHIP FUND?
The employer identification number (EIN) of M L SMITH SCHOLARSHIP FUND is 88-3798047.
Is M L SMITH SCHOLARSHIP FUND tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2025 and reinstated it effective May 15, 2025.
Are donations to M L SMITH SCHOLARSHIP FUND tax-deductible?
Yes. It is listed in IRS Publication 78 (Private operating foundation, 50% limit).
Which annual return does M L SMITH SCHOLARSHIP FUND file?
Form 990-PF. Private foundations file every year.
When is the next return of M L SMITH SCHOLARSHIP FUND 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 M L SMITH SCHOLARSHIP FUND 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 M L SMITH SCHOLARSHIP FUND?
The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
How much revenue does M L SMITH SCHOLARSHIP FUND have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $6,739, expenses of $7,675 and total assets of $0 at year end.

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