Nonprofit · EIN 27-4254030
SMH CHARITABLE FOUNDATION
Tax-exempt · IRVINE, CA 92614
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $670,183 | $4,671 | $665,512 | $2,227,425 | $757 | $2,226,668 |
| December 31, 2024 | 990-PF | $619,084 | $175 | $618,909 | $1,562,597 | $0 | $1,562,597 |
| December 31, 2023 | 990-PF | $42,020 | $12,462 | $29,558 | $944,838 | $0 | $944,838 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $600,000
- Dividends
- $32,219
- Interest
- $37,964
Expenses
- Grants and similar amounts paid
- $0
- Disbursements for charitable purposes
- $100
- Excise tax on investment income
- $912
Balance sheet and other
- Total assets, start of year
- $1,562,597
- Total assets, end of year
- $2,227,425
- Total liabilities, end of year
- $757
- Net assets, end of year
- $2,226,668
- Fair market value of assets
- $2,227,425
- Qualifying distributions
- $100
- Net investment income
- $70,183
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 |
|---|---|---|---|
| LAWRENCE HWANG 18 SUNRIVER, IRVINE, CA 92614 | Pres.& Sec. | 3 | $0 |
| CATHERINE HWANG 18 SUNRIVER, IRVINE, CA 92614 | CFO | 3 | $0 |
| SHIH MING HWANG 18 SUNRIVER, IRVINE, CA 92614 | Director | 3 | $0 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LAWRENCE HWANG 18 SUNRIVER, IRVINE, CA 92614 | Pres.& Sec. | 3 | $0 |
| CATHERINE HWANG 18 SUNRIVER, IRVINE, CA 92614 | CFO | 3 | $0 |
| SHIH MING HWANG 18 SUNRIVER, IRVINE, CA 92614 | Director | 3 | $0 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LAWRENCE HWANG 18 SUNRIVER, IRVINE, CA 92614 | Pres.& Sec. | 3 | $0 |
| CATHERINE HWANG 18 SUNRIVER, IRVINE, CA 92614 | CFO | 3 | $0 |
| SHIH MING HWANG 18 SUNRIVER, IRVINE, CA 92614 | Director | 3 | $0 |
Address and contacts
- Address (IRS master file)
- 18 SUNRIVER, IRVINE, CA 92614-5402
- Signed the 990-PF
- SHIH MING HWANG, Director
- Phone
- (949) 261-2999
- Return prepared by
- R C ACCOUNTANCY CORP
California records
California keeps its own records of charities and corporations. Search them by EIN 27-4254030 or by the name SMH CHARITABLE 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
- 27-4254030
- 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
- 2011
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T22)
- Assets (IRS master file)
- $2,227,425
- Income (IRS master file)
- $1,107,183
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $670,183 | $4,671 | $2,227,425 | IRS |
| 990-T | December 2025 | – | – | – | IRS |
| 990-PF | December 2024 | $619,084 | $175 | $1,562,597 | XML |
| 990-T | December 2024 | – | – | – | IRS |
| 990-PF | December 2023 | $42,020 | $12,462 | $944,838 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-T | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-T | 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 27-4254030).
Questions about SMH CHARITABLE FOUNDATION
- What is the EIN of SMH CHARITABLE FOUNDATION?
- The employer identification number (EIN) of SMH CHARITABLE FOUNDATION is 27-4254030.
- Is SMH CHARITABLE FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2011.
- Are donations to SMH CHARITABLE FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does SMH CHARITABLE FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of SMH CHARITABLE 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 SMH CHARITABLE 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 SMH CHARITABLE FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does SMH CHARITABLE FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $670,183, expenses of $4,671 and total assets of $2,227,425 at year end.
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