RALPH ERMOIAN FOUNDATION: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
RALPH ERMOIAN FOUNDATION (EIN 77-0544278)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-14
IRS object ID
202601349349105075
Schema version
2025v4.1
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)
Return2026-05-14T15:20:22-07:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

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 Begin2025-01-01TaxPeriodBeginDt

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
Signature2026-05-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonAaron Krikorian CPAPreparerPersonNm
PTINP00740185PTIN
Phone5592521800PhoneNum
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$4,383,977FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$200,169ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$9,225InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$9,225InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$9,225InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$70,335DividendsRevAndExpnssAmt
Dividends Net Invst Incm$70,335DividendsNetInvstIncmAmt
Dividends Adj Net Incm$70,335DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$251,846NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$651,846GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$251,846CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$531,575TotalRevAndExpnssAmt
Total Net Invst Incm$331,406TotalNetInvstIncmAmt
Total Adj Net Incm$79,560TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$3,000AccountingFeesRevAndExpnssAmt
Taxes Rev And Expnss$7,054TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$171OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$10,225TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$168,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$168,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$178,225TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$168,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$353,350ExcessRevenueOverExpensesAmt
Net Investment Income$331,406NetInvestmentIncomeAmt
Adjusted Net Income$79,560AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$255,738SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$354,407SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$354,407SavAndTempCashInvstEOYFMVAmt
Acct Rcvbl$739AcctRcvblAmt
Acct Rcvbl BOY$748AcctRcvblBOYAmt
Acct Rcvbl EOY$739AcctRcvblEOYAmt
Acct Rcvbl EOYFMV$738AcctRcvblEOYFMVAmt
Other Investments BOY$2,699,884OtherInvestmentsBOYAmt
Other Investments EOY$2,954,574OtherInvestmentsEOYAmt
Other Investments EOYFMV$4,028,832OtherInvestmentsEOYFMVAmt
Total Assets BOY$2,956,370TotalAssetsBOYAmt
Total Assets EOY$3,309,720TotalAssetsEOYAmt
Total Assets EOYFMV$4,383,977TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$2,956,370CapitalStockBOYAmt
Capital Stock EOY$3,309,720CapitalStockEOYAmt
Tot Net Ast Or Fund Balances BOY$2,956,370TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$3,309,720TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$2,956,370TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$3,309,720TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$2,956,370TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$353,350ExcessRevenueOverExpensesAmt
Subtotal$3,309,720SubtotalAmt
Tot Net Ast Or Fund Balances EOY$3,309,720TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (3 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
200,000 Shs Cross River Bank CDP2024-06-072025-01-21$200,000$200,000
200,000 Shs Stearns Bank NA CDP2025-01-222025-05-27$199,565$200,000-$435-$435
Capital Gain Dividends$252,281
FieldValueIRS element (for citing)
Capital Gain Net Income$251,846CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss-$435NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$4,607InvestmentIncomeExciseTaxAmt
Subtotal$4,607SubtotalAmt
Tax Based On Investment Income$4,607TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$3,480EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$3,480TotalPaymentsAndCreditsAmt
Tax Due$1,127TaxDueAmt
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 PYYes (true)UndistributedIncomePYInd
Undistributed Income PY12024UndistributedIncomePY1Yr
Undistr Incm Sect4942a2 Not AppYes (true)UndistrIncmSect4942a2NotAppInd
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$3,628,300AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$90,098AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$3,718,398TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$3,718,398AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$55,776CashDeemedCharitableAmt
Net Vl Noncharitable Assets$3,662,622NetVlNoncharitableAssetsAmt
Minimum Investment Return$183,131MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$183,131MinimumInvestmentReturnAmt
Tax Based On Investment Income$4,607TaxBasedOnInvestmentIncomeAmt
Total Tax$4,607TotalTaxAmt
Distributable Before Adj$178,524DistributableBeforeAdjAmt
Distributable Before Ded$178,524DistributableBeforeDedAmt
Distributable As Adjusted$178,524DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$168,000ExpensesAndContributionsAmt
Qualifying Distributions$168,000QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$178,524DistributableAsAdjustedAmt
Undistributed Income PY$168,022UndistributedIncomePYAmt
Qualifying Distributions$168,000QualifyingDistributionsAmt
Applied To Year1$168,000AppliedToYear1Amt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Taxable2$22Taxable2Amt
Undistributed Income CY$178,524UndistributedIncomeCYAmt

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 RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
NPH USA
134 N La Salle Street Suite 500ChicagoIL60602N/ANCNPH 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/ANCThe 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/ANCThe UCSF Foundation is responsible for maintaining excellence in academic, research, and clinical care, as government appropriations have diminished over time.$108,000
CSU Fresno Foundation
4910 N Chestnut AveFresnoCA93726N/ANCThe 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$168,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$9,225ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$70,335ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion$252,281ExclusionAmt
Related Or Exempt Function Incm-$435RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$331,841ExclusionAmt
Related Or Exempt Function Incm-$435RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$331,406TotalIncomeProducingActyAmt

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$96
Licenses and fees$75

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmt
Federal income tax$6,932
Foreign income tax withheld$122

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