Nonprofit · EIN 95-4137627
THE CHARLES & CAROL SMITH FOUNDATION
Tax-exempt · LOS ANGELES, CA 90064
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $54,146 | $175 | $53,971 | $299,627 | $0 | $299,627 |
| December 31, 2024 | 990-PF | $1,999 | $40,328 | -$38,329 | $245,656 | $0 | $245,656 |
| June 30, 2024 | 990-PF | $103,869 | $4,831 | $99,038 | $283,985 | $0 | $283,985 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $50,000
- Dividends
- $4,454
- Other income
- -$308
Expenses
- Grants and similar amounts paid
- $0
- Disbursements for charitable purposes
- $88
- Excise tax on investment income
- $61
Balance sheet and other
- Total assets, start of year
- $245,656
- Total assets, end of year
- $299,627
- Total liabilities, end of year
- $0
- Net assets, end of year
- $299,627
- Fair market value of assets
- $324,592
- Qualifying distributions
- $88
- Net investment income
- $4,454
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 |
|---|---|---|---|
| CHARLES SMITH 2107 Ocean Avenue 605, Santa Monica, CA 90405 | TRUSTEE | 1 | $0 |
| CAROL SMITH 2107 Ocean Avenue 605, Santa Monica, CA 90405 | TRUSTEE | 1 | $0 |
| DAVID AIKENHEAD 3435 WILSHIRE BLVD, LOS ANGELES, CA 90010 | DIRECTOR | 0 | $0 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHARLES SMITH 2107 Ocean Avenue 605, Santa Monica, CA 90405 | TRUSTEE | 1 | $0 |
| CAROL SMITH 2107 Ocean Avenue 605, Santa Monica, CA 90405 | TRUSTEE | 1 | $0 |
| DAVID AIKENHEAD 3435 WILSHIRE BLVD, LOS ANGELES, CA 90010 | DIRECTOR | 0 | $0 |
990-PF for the year ended June 30, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHARLES SMITH 505 FRONTERA, PACIFIC PALISADES, CA 90272 | TRUSTEE | 1 | $0 |
| CAROL SMITH 505 FRONTERA, PACIFIC PALISADES, CA 90272 | TRUSTEE | 1 | $0 |
| DAVID AIKENHEAD 3435 WILSHIRE BLVD, LOS ANGELES, CA 90010 | DIRECTOR | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 11300 W OLYMPIC BLVD STE 620, LOS ANGELES, CA 90064-1644
- Signed the 990-PF
- CHARLES SMITH, TRUSTEE
- Phone
- (310) 481-0040
- Return prepared by
- MND LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 95-4137627 or by the name THE CHARLES & CAROL SMITH FOUNDATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
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 | Check at the IRS |
IRS record
- EIN
- 95-4137627
- 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
- 1988
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $299,627
- Income (IRS master file)
- $54,146
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $54,146 | $175 | $299,627 | XML |
| 990-PF | December 2024 | $1,999 | $40,328 | $245,656 | XML |
| 990-PF | June 2024 | $103,869 | $4,831 | $283,985 | XML |
| 990-PF | June 2023 | – | – | – | IRS |
| 990-PF | June 2022 | – | – | – | IRS |
| 990-PF | June 2021 | – | – | – | IRS |
| 990-PF | June 2019 | – | – | – | 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 95-4137627).
Questions about THE CHARLES & CAROL SMITH FOUNDATION
- What is the EIN of THE CHARLES & CAROL SMITH FOUNDATION?
- The employer identification number (EIN) of THE CHARLES & CAROL SMITH FOUNDATION is 95-4137627.
- Is THE CHARLES & CAROL SMITH FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1988.
- Are donations to THE CHARLES & CAROL SMITH FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does THE CHARLES & CAROL SMITH FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of THE CHARLES & CAROL SMITH 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 THE CHARLES & CAROL SMITH 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 THE CHARLES & CAROL SMITH FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does THE CHARLES & CAROL SMITH FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $54,146, expenses of $175 and total assets of $299,627 at year end.
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