Nonprofit · EIN 23-7282946
LIED FOUNDATION TRUST
Tax-exempt · LAS VEGAS, NV 89102
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $364,559 | $812,600 | -$448,041 | $2,529,348 | $18,210 | $2,511,138 |
| December 31, 2024 | 990-PF | $353,642 | $762,392 | -$408,750 | $2,979,517 | $19,910 | $2,959,607 |
| December 31, 2023 | 990-PF | $372,417 | $654,727 | -$282,310 | $3,359,816 | $18,210 | $3,341,606 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $1,177
- Interest
- $62,687
- Net rental income
- $304,933
- Net gain from sales of assets
- -$4,238
Expenses
- Grants and similar amounts paid
- $200,000
- Compensation of officers, directors and key employees
- $40,320
- Salaries, compensation and benefits (total)
- $216,160
- Disbursements for charitable purposes
- $364,446
Balance sheet and other
- Total assets, start of year
- $2,979,517
- Total assets, end of year
- $2,529,348
- Total liabilities, end of year
- $18,210
- Net assets, end of year
- $2,511,138
- Fair market value of assets
- $6,457,485
- Qualifying distributions
- $364,446
- Net investment income
- $314,799
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 |
|---|---|---|---|
| DENNIS H SMITH 9629 BLUE BELL DR, LAS VEGAS, NV 89134 | OFFICE MANAG Highest-paid employee | 40 | $79,333 |
| WILLIAM W MANN 5847 BLACK HORSE CIR, N LAS VEGAS, NV 89031 | MAINTENANCE Highest-paid employee | 40 | $76,160 |
| CHRISTINA M HIXSON 3907 W CHARLESTON BLVD, LAS VEGAS, NV 89102 | TRUSTEE | 10 | $40,320 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM W MANN 5847 BLACK HORSE CIR, NORTH LAS VEGAS, NV 89031 | MAINTENANCE Highest-paid employee | 40 | $67,963 |
| DENNIS H SMITH 9629 BLUE BELL DR, LAS VEGAS, NV 89134 | OFFICE MANAG Highest-paid employee | 40 | $67,500 |
| CHRISTINA M HIXSON 3907 WEST CHARLESTON BLVD, LAS VEGAS, NV 89102 | TRUSTEE | 10 | $36,000 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM W MANN 5847 BLACK HORSE CIR, NORTH LAS VEGAS, NV 89031 | MAINTENANCE Highest-paid employee | 40 | $67,963 |
| DENNIS H SMITH 5100 O BANNON DRIVE, APT 49, LAS VEGAS, NV 89146 | OFFICE MANAG Highest-paid employee | 40 | $67,500 |
| CHRISTINA M HIXSON 3907 WEST CHARLESTON BLVD, LAS VEGAS, NV 89102 | TRUSTEE | 10 | $36,000 |
Address and contacts
- Address (IRS master file)
- 3907 W CHARLESTON BLVD, LAS VEGAS, NV 89102-1620
- In care of
- % CHRISTINA M HIXSON
- Signed the 990-PF
- CHRISTINA M HIXSON, TRUSTEE
- Phone
- (702) 878-1559
- Return prepared by
- PAYAN & PAYAN CPAS LLC
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
- 23-7282946
- 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
- 1973
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $2,529,348
- Income (IRS master file)
- $1,049,772
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $364,559 | $812,600 | $2,529,348 | XML |
| 990-PF | December 2024 | $353,642 | $762,392 | $2,979,517 | XML |
| 990-PF | December 2023 | $372,417 | $654,727 | $3,359,816 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | 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 23-7282946).
Questions about LIED FOUNDATION TRUST
- What is the EIN of LIED FOUNDATION TRUST?
- The employer identification number (EIN) of LIED FOUNDATION TRUST is 23-7282946.
- Is LIED FOUNDATION TRUST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1973.
- Are donations to LIED FOUNDATION TRUST tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does LIED FOUNDATION TRUST file?
- Form 990-PF. Private foundations file every year.
- When is the next return of LIED FOUNDATION TRUST 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 LIED FOUNDATION TRUST 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 LIED FOUNDATION TRUST?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 3 received compensation from the organization, the highest $79,333 (DENNIS H SMITH, OFFICE MANAG).
- How much revenue does LIED FOUNDATION TRUST have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $364,559, expenses of $812,600 and total assets of $2,529,348 at year end.
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