RALPH ERMOIAN FOUNDATION: Form 990PF, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
RALPH ERMOIAN FOUNDATION (EIN 77-0544278)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-05-11
IRS object ID
202331319349105238
Schema version
2022v5.0
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)
Return2023-05-11T16:31:15-07:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

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 Begin2022-01-01TaxPeriodBeginDt

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
Signature2023-05-11SignatureDt
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)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$2,983,698FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$76,487ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$731InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$731InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$731InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$54,140DividendsRevAndExpnssAmt
Dividends Net Invst Incm$54,140DividendsNetInvstIncmAmt
Dividends Adj Net Incm$54,140DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$49,887NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$49,887GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$49,887CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$181,245TotalRevAndExpnssAmt
Total Net Invst Incm$104,758TotalNetInvstIncmAmt
Total Adj Net Incm$54,871TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$3,000AccountingFeesRevAndExpnssAmt
Taxes Rev And Expnss$4,624TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$100OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$7,724TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$163,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$163,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$170,724TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$163,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$10,521ExcessRevenueOverExpensesAmt
Net Investment Income$104,758NetInvestmentIncomeAmt
Adjusted Net Income$54,871AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$464,155SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$398,890SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$396,890SavAndTempCashInvstEOYFMVAmt
Acct Rcvbl$480AcctRcvblAmt
Acct Rcvbl BOY$1,181AcctRcvblBOYAmt
Acct Rcvbl EOY$480AcctRcvblEOYAmt
Acct Rcvbl EOYFMV$480AcctRcvblEOYFMVAmt
Other Investments BOY$2,332,602OtherInvestmentsBOYAmt
Other Investments EOY$2,409,088OtherInvestmentsEOYAmt
Other Investments EOYFMV$2,586,328OtherInvestmentsEOYFMVAmt
Other Assets EOY$1OtherAssetsEOYAmt
Total Assets BOY$2,797,938TotalAssetsBOYAmt
Total Assets EOY$2,808,459TotalAssetsEOYAmt
Total Assets EOYFMV$2,983,698TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$2,797,938CapitalStockBOYAmt
Capital Stock EOY$2,808,459CapitalStockEOYAmt
Tot Net Ast Or Fund Balances BOY$2,797,938TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$2,808,459TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$2,797,938TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$2,808,459TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$2,797,938TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$10,521ExcessRevenueOverExpensesAmt
Subtotal$2,808,459SubtotalAmt
Tot Net Ast Or Fund Balances EOY$2,808,459TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
PropertyCapital Gain DividendsPropertyDesc
Gain Or Loss$49,887GainOrLossAmt
FieldValueIRS element (for citing)
Capital Gain Net Income$49,887CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$1,456InvestmentIncomeExciseTaxAmt
Subtotal$1,456SubtotalAmt
Tax Based On Investment Income$1,456TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$3,080EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$3,080TotalPaymentsAndCreditsAmt
Overpayment$1,624OverpaymentAmt
Applied To ES Tax$1,624AppliedToESTaxAmt

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$2,708,410AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$466,349AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$3,174,759TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$3,174,759AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$47,621CashDeemedCharitableAmt
Net Vl Noncharitable Assets$3,127,138NetVlNoncharitableAssetsAmt
Minimum Investment Return$156,357MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$156,357MinimumInvestmentReturnAmt
Tax Based On Investment Income$1,456TaxBasedOnInvestmentIncomeAmt
Total Tax$1,456TotalTaxAmt
Distributable Before Adj$154,901DistributableBeforeAdjAmt
Distributable Before Ded$154,901DistributableBeforeDedAmt
Distributable As Adjusted$154,901DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$163,000ExpensesAndContributionsAmt
Qualifying Distributions$163,000QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$154,901DistributableAsAdjustedAmt
Undistributed Income PY$162,887UndistributedIncomePYAmt
Qualifying Distributions$163,000QualifyingDistributionsAmt
Applied To Year1$162,887AppliedToYear1Amt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$113AppliedToCurrentYearAmt
Undistributed Income CY$154,788UndistributedIncomeCYAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (3 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
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.$103,000
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.$20,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$163,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$731ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$54,140ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion$49,887ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$104,758ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$104,758TotalIncomeProducingActyAmt

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$100RevenueAndExpensesPerBooksAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmt
Federal income tax$4,284
Foreign income tax withheld$340

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