Nonprofit · EIN 23-7704439
YOCUM FAMILY PERPETUAL CHARITABLE TR
Also known as SMITH STEVEN R TTEE
Tax-exempt · WILMINGTON, DE 19899
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $69,566,314 | $4,591,890 | $64,974,424 | $120,169,369 | $0 | $120,169,369 |
| December 31, 2024 | 990 | $3,037,593 | $4,052,453 | -$1,014,860 | $55,204,611 | $0 | $55,204,611 |
| December 31, 2023 | 990 | $1,852,949 | $3,975,356 | -$2,122,407 | $56,215,390 | $0 | $56,215,390 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $61,974,238
- Program service revenue
- $0
- Investment income
- $7,592,076
- Net gain from sales of assets
- $5,017,594
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $3,839,010
- Compensation of officers, directors and key employees
- $752,880
- Salaries, compensation and benefits (total)
- $752,880
- Professional fundraising fees
- $0
- Program services (functional)
- $3,839,010
- Management and general (functional)
- $752,880
Balance sheet and other
- Total assets, start of year
- $55,204,611
- Total assets, end of year
- $120,169,369
- Total liabilities, end of year
- $0
- Net assets, end of year
- $120,169,369
- Publicly traded securities
- $55,626,635
- Gross receipts
- $71,102,803
- Employees
- 0
- Year formed
- 1992
- State of legal domicile
- PA
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 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILMINGTON TRUST CO | CO-TRUSTEE Institutional trustee | 1 | $752,880 |
| JAMES H YOCUM | CO-TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES H YOCUM CO-TRUSTEE | CO-TRUSTEE Trustee or director | 0.5 | $0 |
| WILMINGTONTRUSTNA | CO-TRUSTEE Institutional trustee | 0.5 | $0 |
990 for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES H YOCUM CO-TRUSTEE | CO-TRUSTEE Trustee or director | – | $0 |
| WILMINGTON TRUST N A | CO-TRUSTEE Institutional trustee | – | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 70, WILMINGTON, DE 19899-0070
- In care of
- % WILMINGTON TRUST COMPANY
- Principal officer (990 for 2025)
- SAME AS BOX C ABOVE
- Signed the 990
- WILMINGTON TRUST N A, SVP
- Phone
- (239) 397-5002
- Return prepared by
- ERNST & YOUNG US LLP
Mission
The Organizations mission is to support and enhance the charitable, educational, and community-focused activities of its eight supported charitable organizations by providing financial assistance and programmatic support consistent with their exempt purposes.
Program accomplishments
- SUPPORT FOR HARVARD UNIVERSITYExpenses $853,111 · grants $853,111
- SUPPORT FOR PHILLIPS EXETER ACADEMYExpenses $426,557 · grants $426,557
- SUPPORT FOR VALLEY FORGE MILITARY ACADEMYExpenses $426,557 · grants $426,557
- Expenses $2,132,785 · grants $2,132,785
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. 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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7704439
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Supporting organization (509(a)(3))
- Donations deductible (Pub 78)
- Supporting organization of unknown type
- Exempt since
- 1993
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $120,169,369
- Income (IRS master file)
- $71,102,803
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $69,566,314 | $4,591,890 | $120,169,369 | IRS |
| 990 | December 2024 | $3,037,593 | $4,052,453 | $55,204,611 | IRS |
| 990 | December 2023 | $1,852,949 | $3,975,356 | $56,215,390 | XML |
| 990 | December 2022 | $2,842,471 | $4,002,717 | $58,345,538 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | 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 23-7704439).
Questions about YOCUM FAMILY PERPETUAL CHARITABLE TR
- What is the EIN of YOCUM FAMILY PERPETUAL CHARITABLE TR?
- The employer identification number (EIN) of YOCUM FAMILY PERPETUAL CHARITABLE TR is 23-7704439.
- Is YOCUM FAMILY PERPETUAL CHARITABLE TR tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1993.
- Are donations to YOCUM FAMILY PERPETUAL CHARITABLE TR tax-deductible?
- Yes. It is listed in IRS Publication 78 (Supporting organization of unknown type).
- Which annual return does YOCUM FAMILY PERPETUAL CHARITABLE TR file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of YOCUM FAMILY PERPETUAL CHARITABLE TR 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 YOCUM FAMILY PERPETUAL CHARITABLE TR last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of YOCUM FAMILY PERPETUAL CHARITABLE TR?
- The 990 for the year ended December 31, 2025 names SAME AS BOX C ABOVE.
- Who are the officers and directors of YOCUM FAMILY PERPETUAL CHARITABLE TR?
- The 990 for the year ended December 31, 2025 lists 2 people; 1 received compensation from the organization, the highest $752,880 (WILMINGTON TRUST CO, CO-TRUSTEE).
- How much revenue does YOCUM FAMILY PERPETUAL CHARITABLE TR have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $69,566,314, expenses of $4,591,890 and total assets of $120,169,369 at year end.
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