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RALPH ERMOIAN FOUNDATION: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
RALPH ERMOIAN FOUNDATION (EIN 77-0544278)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-05-09
IRS object ID
202541299349101149
Schema version
2024v5.1
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)
Return2025-05-09T10:45:57-07:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

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 Begin2024-01-01TaxPeriodBeginDt

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
Signature2025-05-09SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonAaron Krikorian CPAPreparerPersonNm
PTINP00740185PTIN
Phone5592521800PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$3,743,182FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$8,252InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$8,252InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$8,252InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$65,693DividendsRevAndExpnssAmt
Dividends Net Invst Incm$65,693DividendsNetInvstIncmAmt
Dividends Adj Net Incm$65,693DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$174,434NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$324,434GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$174,434CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$248,379TotalRevAndExpnssAmt
Total Net Invst Incm$248,379TotalNetInvstIncmAmt
Total Adj Net Incm$73,945TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$3,000AccountingFeesRevAndExpnssAmt
Taxes Rev And Expnss$629TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$80OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$3,709TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$149,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$149,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$152,709TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$149,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$95,670ExcessRevenueOverExpensesAmt
Net Investment Income$248,379NetInvestmentIncomeAmt
Adjusted Net Income$73,945AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$211,319SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$255,738SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$255,738SavAndTempCashInvstEOYFMVAmt
Acct Rcvbl$748AcctRcvblAmt
Acct Rcvbl BOY$697AcctRcvblBOYAmt
Acct Rcvbl EOY$748AcctRcvblEOYAmt
Acct Rcvbl EOYFMV$748AcctRcvblEOYFMVAmt
Other Investments BOY$2,648,685OtherInvestmentsBOYAmt
Other Investments EOY$2,699,884OtherInvestmentsEOYAmt
Other Investments EOYFMV$3,486,696OtherInvestmentsEOYFMVAmt
Total Assets BOY$2,860,701TotalAssetsBOYAmt
Total Assets EOY$2,956,370TotalAssetsEOYAmt
Total Assets EOYFMV$3,743,182TotalAssetsEOYFMVAmt
Other Liabilities BOY$1OtherLiabilitiesBOYAmt
Total Liabilities BOY$1TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$2,860,700CapitalStockBOYAmt
Capital Stock EOY$2,956,370CapitalStockEOYAmt
Tot Net Ast Or Fund Balances BOY$2,860,700TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$2,956,370TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$2,860,701TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$2,956,370TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$2,860,700TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$95,670ExcessRevenueOverExpensesAmt
Subtotal$2,956,370SubtotalAmt
Tot Net Ast Or Fund Balances EOY$2,956,370TotNetAstOrFundBalancesEOYAmt

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
150,000 Shs Morgan Stanley PVT Bk CDP2023-05-302024-05-30$150,000$150,000
Capital Gain Dividends$174,434
FieldValueIRS element (for citing)
Capital Gain Net Income$174,434CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$3,452InvestmentIncomeExciseTaxAmt
Subtotal$3,452SubtotalAmt
Tax Based On Investment Income$3,452TaxBasedOnInvestmentIncomeAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$95EsPenaltyAmt
Tax Due$3,547TaxDueAmt
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$3,294,147AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$193,926AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$3,488,073TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$3,488,073AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$52,321CashDeemedCharitableAmt
Net Vl Noncharitable Assets$3,435,752NetVlNoncharitableAssetsAmt
Minimum Investment Return$171,788MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$171,788MinimumInvestmentReturnAmt
Tax Based On Investment Income$3,452TaxBasedOnInvestmentIncomeAmt
Total Tax$3,452TotalTaxAmt
Distributable Before Adj$168,336DistributableBeforeAdjAmt
Distributable Before Ded$168,336DistributableBeforeDedAmt
Distributable As Adjusted$168,336DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$149,000ExpensesAndContributionsAmt
Qualifying Distributions$149,000QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$168,336DistributableAsAdjustedAmt
Undistributed Income PY$148,686UndistributedIncomePYAmt
Qualifying Distributions$149,000QualifyingDistributionsAmt
Applied To Year1$148,686AppliedToYear1Amt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$314AppliedToCurrentYearAmt
Undistributed Income CY$168,022UndistributedIncomeCYAmt

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.$89,000
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$149,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$8,252ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$65,693ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion$174,434ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$248,379ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$248,379TotalIncomeProducingActyAmt

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 (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
Fines and penalties$5
Licenses and fees$75

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmt
Federal income tax$65
Foreign income tax withheld$564

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