RALPH ERMOIAN FOUNDATION: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
RALPH ERMOIAN FOUNDATION (EIN 77-0544278)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-05-14
IRS object ID
202421359349106062
Schema version
2023v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-05-14T16:44:00-07:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN208558361PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1KRIKORIAN & COMPANY ACCOUNTANCY CORPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11715 N FINE AVEAddressLine1Txt
CityFRESNOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93727ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN770544278EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1The Ralph Ermoian FoundationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlRALPBusinessNameControlTxt
Phone5592521800PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11715 N Fine AveAddressLine1Txt
CityFresnoCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93727ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRaymond S DoumanianPersonNm
Person TitleCFOPersonTitleTxt
Signature2024-05-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstRaymond SPersonFirstNm
Person LastDoumanianPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonAaron Krikorian CPAPreparerPersonNm
PTINP00740185PTIN
Phone5592521800PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
Federated Assurance LevelFAL1FederatedAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$3,330,391FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$89,273ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$3,329InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$3,329InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$3,329InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$61,036DividendsRevAndExpnssAmt
Dividends Net Invst Incm$61,036DividendsNetInvstIncmAmt
Dividends Adj Net Incm$61,036DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$57,111NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$157,111GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$57,111CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$210,749TotalRevAndExpnssAmt
Total Net Invst Incm$121,476TotalNetInvstIncmAmt
Total Adj Net Incm$64,365TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$3,000AccountingFeesRevAndExpnssAmt
Taxes Rev And Expnss$433TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$75OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$3,508TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$155,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$155,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$158,508TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$155,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$52,241ExcessRevenueOverExpensesAmt
Net Investment Income$121,476NetInvestmentIncomeAmt
Adjusted Net Income$64,365AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$398,890SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$211,319SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$211,319SavAndTempCashInvstEOYFMVAmt
Acct Rcvbl$697AcctRcvblAmt
Acct Rcvbl BOY$480AcctRcvblBOYAmt
Acct Rcvbl EOY$697AcctRcvblEOYAmt
Acct Rcvbl EOYFMV$697AcctRcvblEOYFMVAmt
Other Investments BOY$2,409,088OtherInvestmentsBOYAmt
Other Investments EOY$2,648,685OtherInvestmentsEOYAmt
Other Investments EOYFMV$3,118,375OtherInvestmentsEOYFMVAmt
Other Assets BOY$1OtherAssetsBOYAmt
Total Assets BOY$2,808,459TotalAssetsBOYAmt
Total Assets EOY$2,860,701TotalAssetsEOYAmt
Total Assets EOYFMV$3,330,391TotalAssetsEOYFMVAmt
Other Liabilities EOY$1OtherLiabilitiesEOYAmt
Total Liabilities EOY$1TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$2,808,459CapitalStockBOYAmt
Capital Stock EOY$2,860,700CapitalStockEOYAmt
Tot Net Ast Or Fund Balances BOY$2,808,459TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$2,860,700TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$2,808,459TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$2,860,701TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$2,808,459TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$52,241ExcessRevenueOverExpensesAmt
Subtotal$2,860,700SubtotalAmt
Tot Net Ast Or Fund Balances EOY$2,860,700TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmt
100,000 Shs US Bank natl Assoc CDP2023-05-302023-09-01$100,000$100,000
Capital Gain Dividends$57,111
FieldValueIRS element (for citing)
Capital Gain Net Income$57,111CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$1,689InvestmentIncomeExciseTaxAmt
Subtotal$1,689SubtotalAmt
Tax Based On Investment Income$1,689TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$1,624EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$1,624TotalPaymentsAndCreditsAmt
Tax Due$65TaxDueAmt
Applied To ES Tax$0AppliedToESTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedfalseSection508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateCAOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1Krikorian & CompanyBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5592521800PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line11715 N Fine AveAddressLine1Txt
CityFresnoCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93727ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
Ralph P Ermoian
1715 N Fine AveFresnoCA93727CEO0.00$0
Dr Raymond S Doumanian
2726 W MenloFresnoCA93711CFO & Secretary0.00$0
Ben Krikorian
1715 N Fine StFresnoCA93727Director0.00$0
Kevin M Murphy
4231 F StreetSacramentoCA95819Director0.00$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$2,794,491AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$263,111AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$3,057,602TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$3,057,602AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$45,864CashDeemedCharitableAmt
Net Vl Noncharitable Assets$3,011,738NetVlNoncharitableAssetsAmt
Minimum Investment Return$150,587MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$150,587MinimumInvestmentReturnAmt
Tax Based On Investment Income$1,689TaxBasedOnInvestmentIncomeAmt
Total Tax$1,689TotalTaxAmt
Distributable Before Adj$148,898DistributableBeforeAdjAmt
Distributable Before Ded$148,898DistributableBeforeDedAmt
Distributable As Adjusted$148,898DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$155,000ExpensesAndContributionsAmt
Qualifying Distributions$155,000QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$148,898DistributableAsAdjustedAmt
Undistributed Income PY$154,788UndistributedIncomePYAmt
Qualifying Distributions$155,000QualifyingDistributionsAmt
Applied To Year1$154,788AppliedToYear1Amt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$212AppliedToCurrentYearAmt
Undistributed Income CY$148,686UndistributedIncomeCYAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (4 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
NPH USA
134 N La Salle Street Suite 500ChicagoIL60602N/ANPH USA is dedicated to improving the lives of orphaned, abandoned and disadvantaged children through the support of the Nuestros PequeC1os Hermanos (NPH, Spanish for "Our Little Brothers and Sisters") network of homes in Latin America and the Caribbean.$40,000
San Joaquin Valley Town Hall
PO Box 5149FresnoCA93755N/AThe San Joaquin Valley Town Hall was established to boost intellectual and cultural life by providing a venue for "thinking adults to become better informed."$10,000
UCSF Foundation
UCSF Box 0248San FranciscoCA94143N/AThe UCSF Foundation is responsible for maintaining excellence in academic, research, and clinical care, as government appropriations have diminished over time.$95,000
CSU Fresno Foundation
4910 N Chestnut AveFresnoCA93726N/AThe CSU Fresno Foundation is responsible for grant and contract administration, gift and donation management, oversight of foundation investments, and fiscal agent of trust accounts to support university programs.$10,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$155,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$3,329ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$61,036ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion$57,111ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$121,476ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$121,476TotalIncomeProducingActyAmt

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp

FieldValueIRS element (for citing)
Line Number13LineNumberTxt
Relationship StatementN/ARelationshipStatementTxt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryAccounting FeesCategoryTxt
Amt$3,000Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescLicenses and feesDesc
Revenue And Expenses Per Books$75RevenueAndExpensesPerBooksAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryForeign income tax withheldCategoryTxt
Amt$433Amt

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