Nonprofit · EIN 95-4399946
JOHN H & CYNTHIA LEE SMET FOUNDATION
Tax-exempt · MANHATTAN BCH, CA 90266
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $33,746,300 | $11,121,807 | $22,624,493 | $297,990,294 | $6,543,208 | $291,447,086 |
| December 31, 2024 | 990-PF | $43,848,016 | $9,428,602 | $34,419,414 | $261,121,227 | $6,792,648 | $254,328,579 |
| December 31, 2023 | 990-PF | $14,185,856 | $7,337,615 | $6,848,241 | $193,137,525 | $6,664,304 | $186,473,221 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $2,291,643
- Dividends
- $6,288,246
- Net gain from sales of assets
- $25,143,851
- Other income
- $22,560
Expenses
- Grants and similar amounts paid
- $485,370
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $1,999,690
- Disbursements for charitable purposes
- $10,805,429
- Excise tax on investment income
- $436,398
Balance sheet and other
- Total assets, start of year
- $261,121,227
- Total assets, end of year
- $297,990,294
- Total liabilities, end of year
- $6,543,208
- Net assets, end of year
- $291,447,086
- Fair market value of assets
- $297,990,294
- Qualifying distributions
- $11,378,998
- Net investment income
- $31,446,039
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 | Other / benefits |
|---|---|---|---|---|
| NANCY PORTILLO 1300 HIGHLAND AVE, MANHATTAN BEACH, CA 90266 | ONWARD 2 HS EXECUTIV Highest-paid employee | 40 | $314,583 | $18,328 |
| LILIANA FUNES 1300 HIGHLAND AVE, MANHATTAN BEACH, CA 90266 | ONWARD SCHOLARS DIRE Highest-paid employee | 40 | $113,972 | $17,090 |
| ANDREA COVA BERNAL 1300 HIGHLAND AVE, MANHATTAN BEACH, CA 90266 | ONWARD SCHOLARS DIRE Highest-paid employee | 40 | $109,779 | $4,062 |
| EDGAR ALONSO 1300 HIGHLAND AVE, MANHATTAN BEACH, CA 90266 | ONWARD SCHOLARS DIRE Highest-paid employee | 40 | $108,204 | $16,699 |
| MELISSA TURCIOS 1300 HIGHLAND AVE, MANHATTAN BEACH, CA 90266 | ONWARD SCHOLARS DIRE Highest-paid employee | 40 | $93,010 | $14,793 |
| JOHN H SMET 1300 HIGHLAND AVE, MANHATTAN BEACH, CA 90266 | PRESIDENT | 30 | $0 | $0 |
| CYNTHIA LEE SMET 1300 HIGHLAND AVE, MANHATTAN BEACH, CA 90266 | SECRETARY | 30 | $0 | $0 |
990-PF for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LILIANA FUNES 1300 HIGHLAND AVE, MANHATTAN BEACH, CA 90266 | OSP DIRECTOR Highest-paid employee | 40 | $108,497 |
| EDGAR ALONSO 1300 HIGHLAND AVE, MANHATTAN BEACH, CA 90266 | OSP DIRECTOR Highest-paid employee | 40 | $103,966 |
| MELISSA TURCIOS 1300 HIGHLAND AVE, MANHATTAN BEACH, CA 90266 | OSP DIRECTOR Highest-paid employee | 40 | $93,342 |
| MICHELE RICE 1300 HIGHLAND AVE, MANHATTAN BEACH, CA 90266 | OSP DIRECTOR Highest-paid employee | 40 | $93,172 |
| ANTHONY BOULAHOUD 1300 HIGHLAND AVE, MANHATTAN BEACH, CA 90266 | OSP DIRECTOR Highest-paid employee | 40 | $91,812 |
| JOHN H SMET 1300 HIGHLAND AVE, MANHATTAN BEACH, CA 90266 | PRESIDENT | 30 | $0 |
| CYNTHIA LEE SMET 1300 HIGHLAND AVE, MANHATTAN BEACH, CA 90266 | SECRETARY | 30 | $0 |
990-PF for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LILIANA FUNES 1300 HIGHLAND AVE, MANHATTAN BEACH, CA 90266 | OSP DIRECTOR Highest-paid employee | 40 | $101,895 |
| EDGAR ALONSO 1300 HIGHLAND AVE, MANHATTAN BEACH, CA 90266 | OSP DIRECTOR Highest-paid employee | 40 | $100,399 |
| MELISSA TURCIOS 1300 HIGHLAND AVE, MANHATTAN BEACH, CA 90266 | OSP DIRECTOR Highest-paid employee | 40 | $97,440 |
| MICHELE RICE 1300 HIGHLAND AVE, MANHATTAN BEACH, CA 90266 | OSP DIRECTOR Highest-paid employee | 40 | $88,554 |
| ANTHONY BOULAHOUD 1300 HIGHLAND AVE, MANHATTAN BEACH, CA 90266 | OSP DIRECTOR Highest-paid employee | 40 | $86,800 |
| JOHN H SMET 1300 HIGHLAND AVE, MANHATTAN BEACH, CA 90266 | PRESIDENT | 30 | $0 |
| CYNTHIA LEE SMET 1300 HIGHLAND AVE, MANHATTAN BEACH, CA 90266 | SECRETARY | 30 | $0 |
Address and contacts
- Address (IRS master file)
- 1300 HIGHLAND AVE STE 213, MANHATTAN BCH, CA 90266-4796
- In care of
- % CINDY LEE SMET
- Signed the 990-PF
- JOHN H SMET, PRESIDENT
- Phone
- (310) 383-6201
- Return prepared by
- HOLTHOUSE CARLIN & VAN TRIGT LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 95-4399946 or by the name JOHN H & CYNTHIA LEE SMET 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 | 990-PF on file |
IRS record
- EIN
- 95-4399946
- 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
- 2015
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Education (B11)
- Assets (IRS master file)
- $297,990,294
- Income (IRS master file)
- $33,746,300
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $33,746,300 | $11,121,807 | $297,990,294 | XML |
| 990-PF | December 2024 | $43,848,016 | $9,428,602 | $261,121,227 | XML |
| 990-PF | December 2023 | $14,185,856 | $7,337,615 | $193,137,525 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | 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 95-4399946).
Questions about JOHN H & CYNTHIA LEE SMET FOUNDATION
- What is the EIN of JOHN H & CYNTHIA LEE SMET FOUNDATION?
- The employer identification number (EIN) of JOHN H & CYNTHIA LEE SMET FOUNDATION is 95-4399946.
- Is JOHN H & CYNTHIA LEE SMET FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2015.
- Are donations to JOHN H & CYNTHIA LEE SMET FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private operating foundation, 50% limit).
- Which annual return does JOHN H & CYNTHIA LEE SMET FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of JOHN H & CYNTHIA LEE SMET 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 JOHN H & CYNTHIA LEE SMET 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 JOHN H & CYNTHIA LEE SMET FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 7 people; 5 received compensation from the organization, the highest $314,583 (NANCY PORTILLO, ONWARD 2 HS EXECUTIV).
- How much revenue does JOHN H & CYNTHIA LEE SMET FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $33,746,300, expenses of $11,121,807 and total assets of $297,990,294 at year end.
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