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      <PreparerFirmEIN>630781330</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ALDRIDGE BORDEN &amp; COMPANY PC</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>74 COMMERCE STREET</AddressLine1Txt>
        <CityNm>MONTGOMERY</CityNm>
        <StateAbbreviationCd>AL</StateAbbreviationCd>
        <ZIPCd>36104</ZIPCd>
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    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>635841040</EIN>
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        <BusinessNameLine1Txt>SM &amp; JD REYNOLDS SCHOLARSHIP TRUST</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SM&amp;J</BusinessNameControlTxt>
      <PhoneNum>3342649609</PhoneNum>
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        <AddressLine1Txt>8101 WYNLAKES BLVD</AddressLine1Txt>
        <CityNm>MONTGOMERY</CityNm>
        <StateAbbreviationCd>AL</StateAbbreviationCd>
        <ZIPCd>36117</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JANE R GOODSON</PersonNm>
      <PersonTitleTxt>TRUSTEE</PersonTitleTxt>
      <PhoneNum>3342649609</PhoneNum>
      <SignatureDt>2025-11-10</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>RHONDA L SIBLEY CPA</PreparerPersonNm>
      <PTIN>P00144818</PTIN>
      <PhoneNum>3348346640</PhoneNum>
      <PreparationDt>2025-11-10</PreparationDt>
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    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
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        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
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        <ContriPaidRevAndExpnssAmt>1000</ContriPaidRevAndExpnssAmt>
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      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <SavAndTempCashInvstBOYAmt>31313</SavAndTempCashInvstBOYAmt>
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        <TotalAssetsEOYAmt>29503</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>29503</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
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        <TotalLiabilitiesNetAstBOYAmt>31313</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>29503</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>31313</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-1810</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>29503</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>29503</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>2</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>2</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>2</TaxBasedOnInvestmentIncomeAmt>
        <TaxDueAmt>2</TaxDueAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>AL</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <IndividualWithBooksNm>JANE GOODSON</IndividualWithBooksNm>
        <PhoneNum>3343039948</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>8101 WYNLAKES BLVD</AddressLine1Txt>
          <CityNm>MONTGOMERY</CityNm>
          <StateAbbreviationCd>AL</StateAbbreviationCd>
          <ZIPCd>36117</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
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      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JANE R GOODSON</PersonNm>
          <USAddress>
            <AddressLine1Txt>8101 WYNLAKES BLVD</AddressLine1Txt>
            <CityNm>MONTGOMERY</CityNm>
            <StateAbbreviationCd>AL</StateAbbreviationCd>
            <ZIPCd>36117</ZIPCd>
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          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>N/A</Description1Txt>
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      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>N/A</Description1Txt>
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      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>31269</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>31269</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>31269</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>469</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>30800</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>1540</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>1540</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>2</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>2</TotalTaxAmt>
        <DistributableBeforeAdjAmt>1538</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>1538</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>1538</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>1980</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>1980</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>1538</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>1624</UndistributedIncomePYAmt>
        <PriorYear1Yr>2021</PriorYear1Yr>
        <TotalForPriorYearsAmt>69</TotalForPriorYearsAmt>
        <QualifyingDistributionsAmt>1980</QualifyingDistributionsAmt>
        <AppliedToYear1Amt>1624</AppliedToYear1Amt>
        <AppliedToPriorYearsAmt referenceDocumentId="RetDoc2">69</AppliedToPriorYearsAmt>
        <AppliedToCurrentYearAmt>287</AppliedToCurrentYearAmt>
        <UndistributedIncomeCYAmt>1251</UndistributedIncomeCYAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>NONE</ContributingManagerNm>
        <ShareholderManagerNm>NONE</ShareholderManagerNm>
        <ApplicationSubmissionInfoGrp>
          <RecipientPersonNm>JANE GOODSON</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>8101 WYNLAKES BLVD</AddressLine1Txt>
            <CityNm>MONTGOMERY</CityNm>
            <StateAbbreviationCd>AL</StateAbbreviationCd>
            <ZIPCd>36117</ZIPCd>
          </RecipientUSAddress>
          <RecipientPhoneNum>3345661850</RecipientPhoneNum>
          <FormAndInfoAndMaterialsTxt>LETTER INCLUDING TRANSCRIPT OF GRADES AND LIST OF ACTIVITIES.</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>JUNE 15TH</SubmissionDeadlinesTxt>
          <RestrictionsOnAwardsTxt>METROPOLITAN AREA - CITY OF MONTGOMERY, ALABAMA</RestrictionsOnAwardsTxt>
        </ApplicationSubmissionInfoGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>JENILYN DAVIS</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>3330 ALBANS LANE</AddressLine1Txt>
            <CityNm>MONTGOMERY</CityNm>
            <StateAbbreviationCd>AL</StateAbbreviationCd>
            <ZIPCd>36117</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>SCHOLARSHIP</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>1000</TotalGrantOrContriPdDurYrAmt>
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      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>174</ExclusionAmt>
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          <ExclusionAmt>174</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>174</TotalIncomeProducingActyAmt>
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        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
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        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
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        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
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      <AccountingFeesDetail>
        <CategoryTxt>INDIRECT ACCOUNTING FEES</CategoryTxt>
        <Amt>980</Amt>
        <DisbursementsCharitablePrpsAmt>980</DisbursementsCharitablePrpsAmt>
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    </AccountingFeesSchedule>
    <AppliedToPriorYearElection documentId="RetDoc2">
      <ElectionDesc>ELECTION TO TREAT QUALIFYING DISTRIBUTION AS BEING MADE OUT OF THE UNDISTRIBUTED INCOME OF A DESIGNATED PRIOR TAX YEAR OR OUT OF CORPUS UNDER IRC 4942(H)(2) AND REG. 53.4942(A)-3(D)(2) AS ATTACHED TO THE ELECTRONIC FILING OF THE 2024 FORM 990PF SM &amp; JD REYNOLDS SCHOLARSHIP TRUST DECLARES THAT IT IS MAKING AN ELECTION UNDER IRC 4942(H)(2)AND REG. 53.4942(A)-3(D)(2) TO TREAT ITS QUALIFYING DISTRIBUTION FOR THE TAX YEAR ENDING 12/31/2024 AS SET FORTH BELOW. THE QUALIFIED DISTRIBUTION FOR THE CURRENT YEAR TOTALED 1,980 AND SHALL FIRST BE MADE OUT OF THE UNDISTRIBUTED INCOME OF THE IMMEDIATELY PRECEDING TAX YEARS IN THE AMOUNT OF 1,693. THEREAFTER, THE QUALIFIED DISTRIBUTION SHALL BE MADE OUT OF UNDISTRIBUTED INCOME OF THE FOLLOWING DESIGNATED PRIOR TAX YEARS AND/OR CORPUS AS FOLLOWS: TAX YEAR AMOUNT 2021 69 2023 1,624 SM &amp; JD REYNOLDS SCHOLARSHIP TRUST BY: JANE R. GOODSON TRUSTEE DATE: 11/10/2025</ElectionDesc>
    </AppliedToPriorYearElection>
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        <CategoryTxt>INDIRECT TAXES/LICENSES</CategoryTxt>
        <Amt>4</Amt>
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