Nonprofit · EIN 04-2235130
HORACE SMITH FUND
Tax-exempt · WESTFIELD, MA 01085
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2026 | 990-PF | $309,533 | $548,464 | -$238,931 | $6,661,561 | $851 | $6,660,710 |
| March 31, 2025 | 990-PF | $631,413 | $545,736 | $85,677 | $6,907,342 | $7,701 | $6,899,641 |
| March 31, 2024 | 990-PF | $390,651 | $535,269 | -$144,618 | $6,815,464 | $1,500 | $6,813,964 |
Financial details: 990-PF for the year ended March 31, 2026
Revenue
- Contributions, gifts and grants
- $700
- Dividends
- $135,341
- Interest
- $5,003
- Net gain from sales of assets
- $167,823
- Other income
- $666
Expenses
- Grants and similar amounts paid
- $310,855
- Compensation of officers, directors and key employees
- $39,329
- Salaries, compensation and benefits (total)
- $62,697
- Disbursements for charitable purposes
- $462,190
- Excise tax on investment income
- $1,085
Balance sheet and other
- Total assets, start of year
- $6,907,342
- Total assets, end of year
- $6,661,561
- Total liabilities, end of year
- $851
- Net assets, end of year
- $6,660,710
- Fair market value of assets
- $7,637,812
- Qualifying distributions
- $462,190
- Net investment income
- $141,010
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-PF for the year ended March 31, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOSEPHINE SARNELLI 16 UNION AVE STE 2K, WESTFIELD, MA 01085 | CLERK/ EXEC | 10 | $39,329 |
| WAYNE L WEBSTER 16 UNION AVE STE 2K, WESTFIELD, MA 01085 | PRESIDENT | 1 | $0 |
| ANTHONY GIACOMONI 16 UNION AVE STE 2K, WESTFIELD, MA 01085 | TREASURER | 1 | $0 |
| JAMES W BRODERICK JR 16 UNION AVE STE 2K, WESTFIELD, MA 01085 | ASSISTANT TR | 1 | $0 |
| TERESA REGINA 16 UNION AVE STE 2K, WESTFIELD, MA 01085 | TRUSTEE | 1 | $0 |
| KATHLEEN BOURQUE 16 UNION AVE STE 2K, WESTFIELD, MA 01085 | TRUSTEE | 1 | $0 |
990-PF for the year ended March 31, 2025: 6 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOSEPHINE SARNELLI 16 UNION AVE STE 2K, WESTFIELD, MA 01085 | CLERK/ EXEC | 10 | $38,179 | $13,540 |
| WAYNE L WEBSTER 16 UNION AVE STE 2K, WESTFIELD, MA 01085 | PRESIDENT | 1 | $0 | $0 |
| ANTHONY GIACOMONI 16 UNION AVE STE 2K, WESTFIELD, MA 01085 | TREASURER | 1 | $0 | $0 |
| JAMES W BRODERICK JR 16 UNION AVE STE 2K, WESTFIELD, MA 01085 | ASSISTANT TR | 1 | $0 | $0 |
| TERESA REGINA 16 UNION AVE STE 2K, WESTFIELD, MA 01085 | TRUSTEE | 1 | $0 | $0 |
| KATHLEEN BOURQUE 16 UNION AVE STE 2K, WESTFIELD, MA 01085 | TRUSTEE | 1 | $0 | $0 |
990-PF for the year ended March 31, 2024: 6 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOSEPHINE SARNELLI 16 UNION AVE STE 2K, WESTFIELD, MA 01085 | CLERK/ EXEC | 10 | $36,925 | $20,176 |
| WAYNE L WEBSTER 16 UNION AVE STE 2K, WESTFIELD, MA 01085 | PRESIDENT | 1 | $0 | $0 |
| ANTHONY GIACOMONI 16 UNION AVE STE 2K, WESTFIELD, MA 01085 | TREASURER | 1 | $0 | $0 |
| JAMES W BRODERICK JR 16 UNION AVE STE 2K, WESTFIELD, MA 01085 | TRUSTEE | 1 | $0 | $0 |
| TERESA REGINA 16 UNION AVE STE 2K, WESTFIELD, MA 01085 | TRUSTEE | 1 | $0 | $0 |
| KATHLEEN BOURQUE 16 UNION AVE STE 2K, WESTFIELD, MA 01085 | TRUSTEE | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 16 UNION AVENUE STE 2K, WESTFIELD, MA 01085-2675
- Signed the 990-PF
- WAYNE L WEBSTER, PRESIDENT
- Phone
- (413) 739-4222
- Website
- WWW.HORACESMITHFUND.ORG
- Return prepared by
- BURKHART PIZZANELLI PC
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in March, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | March 31, 2026 | August 17, 2026 | 990-PF on file |
| 2024 | March 31, 2025 | August 15, 2025 | 990-PF on file |
| 2023 | March 31, 2024 | August 15, 2024 | 990-PF on file |
IRS record
- EIN
- 04-2235130
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 1952
- Accounting year ends
- March
- Files
- Form 990-PF
- Assets (IRS master file)
- $6,661,561
- Income (IRS master file)
- $4,948,082
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | March 2026 | $309,533 | $548,464 | $6,661,561 | XML |
| 990-PF | March 2025 | $631,413 | $545,736 | $6,907,342 | XML |
| 990-PF | March 2024 | $390,651 | $535,269 | $6,815,464 | XML |
| 990-PF | March 2023 | – | – | – | IRS |
| 990-PF | March 2022 | – | – | – | IRS |
| 990-PF | March 2021 | – | – | – | IRS |
| 990-PF | March 2019 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS.
Questions about HORACE SMITH FUND
- What is the EIN of HORACE SMITH FUND?
- The employer identification number (EIN) of HORACE SMITH FUND is 04-2235130.
- Is HORACE SMITH FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1952.
- Are donations to HORACE SMITH FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does HORACE SMITH FUND file?
- Form 990-PF. Private foundations file every year.
- When is the next return of HORACE SMITH FUND due?
- The return for tax year 2026 (the year ending March 31, 2027) is due August 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did HORACE SMITH FUND last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended March 2026.
- Who are the officers and directors of HORACE SMITH FUND?
- The 990-PF for the year ended March 31, 2026 lists 6 people; 1 received compensation from the organization, the highest $39,329 (JOSEPHINE SARNELLI, CLERK/ EXEC).
- How much revenue does HORACE SMITH FUND have?
- On its 990-PF for the year ended March 31, 2026 it reported revenue of $309,533, expenses of $548,464 and total assets of $6,661,561 at year end.
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