Nonprofit · EIN 26-6488374
ROY E SMITH EDUCATIONAL TR
Tax-exempt · GARDNERVILLE, NV 89410
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $16,406 | $15,370 | $1,036 | $336,213 | $0 | $336,213 |
| December 31, 2024 | 990-PF | $17,164 | $16,402 | $762 | $335,177 | $0 | $335,177 |
| December 31, 2023 | 990-PF | $16,372 | $18,520 | -$2,148 | $334,415 | $0 | $334,415 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $16,404
- Interest
- $2
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $1,400
- Disbursements for charitable purposes
- $12,000
- Excise tax on investment income
- $195
Balance sheet and other
- Total assets, start of year
- $335,177
- Total assets, end of year
- $336,213
- Total liabilities, end of year
- $0
- Net assets, end of year
- $336,213
- Fair market value of assets
- $311,131
- Qualifying distributions
- $12,000
- Net investment income
- $16,406
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 |
|---|---|---|---|
| Jane Lommel 1191 High School St, Gardnerville, NV 89410 | Trustee | 0.5 | $1,400 |
990-PF for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jane Lommel 1191 High School St, Gardnerville, NV 89410 | Trustee | 0.5 | $2,954 |
990-PF for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jane Lommel 1191 High School St, Gardnerville, NV 89410 | Trustee | 0.5 | $3,120 |
Address and contacts
- Address (IRS master file)
- PO BOX 1444, GARDNERVILLE, NV 89410-1444
- In care of
- % B JANE LOMMEL TTEE
- Signed the 990-PF
- Jane Lommel, Trustee
- Phone
- (775) 450-7807
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
- 26-6488374
- 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
- 2008
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Education (B82)
- Assets (IRS master file)
- $336,213
- Income (IRS master file)
- $16,406
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $16,406 | $15,370 | $336,213 | XML |
| 990-PF | December 2024 | $17,164 | $16,402 | $335,177 | XML |
| 990-PF | December 2023 | $16,372 | $18,520 | $334,415 | 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 26-6488374).
Questions about ROY E SMITH EDUCATIONAL TR
- What is the EIN of ROY E SMITH EDUCATIONAL TR?
- The employer identification number (EIN) of ROY E SMITH EDUCATIONAL TR is 26-6488374.
- Is ROY E SMITH EDUCATIONAL TR tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2008.
- Are donations to ROY E SMITH EDUCATIONAL TR tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does ROY E SMITH EDUCATIONAL TR file?
- Form 990-PF. Private foundations file every year.
- When is the next return of ROY E SMITH EDUCATIONAL 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 ROY E SMITH EDUCATIONAL TR 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 ROY E SMITH EDUCATIONAL TR?
- The 990-PF for the year ended December 31, 2025 lists 1 person; 1 received compensation from the organization, the highest $1,400 (Jane Lommel, Trustee).
- How much revenue does ROY E SMITH EDUCATIONAL TR have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $16,406, expenses of $15,370 and total assets of $336,213 at year end.
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