Nonprofit · EIN 93-1795980
RUTH SMITH CHARITABLE FOUNDATION
Tax-exempt · MILTON FRWTR, OR 97862
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $35,592 | $18,289 | $17,303 | $17,305 | $0 | $17,305 |
| December 31, 2024 | 990-PF | $16,179 | $17,874 | -$1,695 | $2 | $0 | $2 |
| December 31, 2023 | 990-PF | $49,653 | $47,956 | $1,697 | $1,697 | $0 | $1,697 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $35,460
- Interest
- $132
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Disbursements for charitable purposes
- $18,289
- Excise tax on investment income
- $2
Balance sheet and other
- Total assets, start of year
- $2
- Total assets, end of year
- $17,305
- Total liabilities, end of year
- $0
- Net assets, end of year
- $17,305
- Fair market value of assets
- $17,305
- Qualifying distributions
- $18,289
- Net investment income
- $132
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 |
|---|---|---|---|
| Lyla Lampson 54738 Day Rd, Milton Freewater, OR 97862 | President | 5 | $0 |
| Clark Lampson 54738 Day Rd, Milton Freewater, OR 97862 | Secretary | 0.5 | $0 |
| Susan Whitcomb 438 SE Dos Gatos Court, Roseburg, OR 97470 | Director | 0.1 | $0 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Lyla Lampson 54738 Day Rd, Milton Freewater, OR 97862 | President | 5 | $0 |
| Clark Lampson 54738 Day Rd, Milton Freewater, OR 97862 | Secretary | 0.5 | $0 |
| Susan Whitcomb 438 SE Dos Gatos Court, Roseburg, OR 97470 | Director | 0.1 | $0 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Lyla Lampson 54738 Day Rd, Milton Freewater, OR 97862 | President | 5 | $0 |
| Clark Lampson 54738 Day Rd, Milton Freewater, OR 97862 | Secretary | 0.5 | $0 |
| Susan Whitcomb 438 SE Dos Gatos Court, Roseburg, OR 97470 | Director | 0.1 | $0 |
Address and contacts
- Address (IRS master file)
- 54738 DAY RD, MILTON FRWTR, OR 97862-7019
- In care of
- % LYLA J LAMPSON
- Signed the 990-PF
- Clark E Lampson, Secretary
- Phone
- (541) 938-0991
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
- 93-1795980
- 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
- 2023
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $17,305
- Income (IRS master file)
- $35,592
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $35,592 | $18,289 | $17,305 | IRS |
| 990-PF | December 2024 | $16,179 | $17,874 | $2 | IRS |
| 990-PF | December 2023 | $49,653 | $47,956 | $1,697 | XML |
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 93-1795980).
Questions about RUTH SMITH CHARITABLE FOUNDATION
- What is the EIN of RUTH SMITH CHARITABLE FOUNDATION?
- The employer identification number (EIN) of RUTH SMITH CHARITABLE FOUNDATION is 93-1795980.
- Is RUTH SMITH CHARITABLE FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to RUTH SMITH CHARITABLE FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does RUTH SMITH CHARITABLE FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of RUTH SMITH CHARITABLE 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 RUTH SMITH CHARITABLE 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 RUTH SMITH CHARITABLE FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does RUTH SMITH CHARITABLE FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $35,592, expenses of $18,289 and total assets of $17,305 at year end.
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