Nonprofit · EIN 23-7352670
TRUST U/WILL OF ORLANDO R SMITH
Tax-exempt · WESTERLY, RI 02891
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $123,063 | $106,707 | $16,356 | $1,183,600 | $1,485 | $1,182,115 |
| December 31, 2024 | 990 | $205,653 | $120,362 | $85,291 | $1,130,648 | $1,879 | $1,128,769 |
| December 31, 2023 | 990 | $96,072 | $85,623 | $10,449 | $992,835 | $1,590 | $991,245 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $54,314
- Membership dues
- $46,379
- Program service revenue
- $7,817
- Investment income
- $37,872
- Net rental income
- $22,526
- Net income from sales of inventory
- $534
- Other revenue
- $23,060
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Occupancy
- $14,928
- Depreciation
- $31,200
- Program services (functional)
- $83,396
- Management and general (functional)
- $12,978
- Fundraising (functional)
- $10,333
Balance sheet and other
- Total assets, start of year
- $1,130,648
- Total assets, end of year
- $1,183,600
- Total liabilities, end of year
- $1,485
- Net assets, end of year
- $1,182,115
- Land, buildings and equipment
- $334,807
- Publicly traded securities
- $722,652
- Net assets without donor restrictions
- $1,178,025
- Net assets with donor restrictions
- $4,090
- Gross receipts
- $123,553
- Employees
- 0
- Volunteers
- 50
- Year formed
- 1972
- State of legal domicile
- RI
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 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Maureen J Bjorkland | Treasurer Trustee or director, Officer | 4 | $0 |
| Andrew C Rogers | Chair Trustee or director, Officer | 6 | $0 |
| Hugh Barton | Trustee Trustee or director | 3 | $0 |
| Susan S Brocato | Trustee Trustee or director | 3 | $0 |
| Betty-Jo Cugini | Trustee Trustee or director | 3 | $0 |
| Edward A Fazio | Trustee Trustee or director | 4 | $0 |
| Ellen L Madison | Trustee Trustee or director | 4 | $0 |
| Tim Babcock | Trustee Trustee or director | 3 | $0 |
| Thomas Gulluscio | Trustee Trustee or director | 3 | $0 |
| Linda Smith Chafee | Trustee Trustee or director | 4 | $0 |
990 for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Maureen J Bjorkland | Treasurer Trustee or director, Officer | 4 | $0 |
| Andrew C Rogers | Chair Trustee or director, Officer | 6 | $0 |
| Hugh Barton | Trustee Trustee or director | 3 | $0 |
| Susan S Brocato | Trustee Trustee or director | 3 | $0 |
| Betty-Jo Cugini | Trustee Trustee or director | 3 | $0 |
| Edward A Fazio | Trustee Trustee or director | 4 | $0 |
| Ellen L Madison | Trustee Trustee or director | 4 | $0 |
| Tim Babcock | Trustee Trustee or director | 3 | $0 |
| Thomas Gulluscio | Trustee Trustee or director | 3 | $0 |
| Linda Smith Chafee | Trustee Trustee or director | 4 | $0 |
| John Coduri | Trustee Trustee or director | 3 | $0 |
| Jackie Smith | Trustee Trustee or director | 3 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Maureen J Bjorkland | Treasurer Trustee or director, Officer | 10 | $0 |
| Andrew C Rogers | Chair Trustee or director, Officer | 10 | $0 |
| Hugh Barton | Trustee Trustee or director | 5 | $0 |
| Susan S Brocato | Trustee Trustee or director | 5 | $0 |
| Betty-Jo Cugini | Trustee Trustee or director | 5 | $0 |
| Edward A Fazio | Trustee Trustee or director | 10 | $0 |
| Ellen L Madison | Trustee Trustee or director | 10 | $0 |
| Tim Babcock | Trustee Trustee or director | 5 | $0 |
| William Hofferth | Trustee Trustee or director | 5 | $0 |
| Linda Smith Chafee | Trustee Trustee or director | 10 | $0 |
| Anthony G Smith | Trustee Trustee or director | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 124 GRANITE ST, WESTERLY, RI 02891-2435
- In care of
- % THORNTON AND THOMSEN INC
- Principal officer (990 for 2025)
- Andrew Rogers, 124 Granite Street, Westerly, RI 02891
- Signed the 990
- Andrew Rogers, President
- Phone
- (401) 596-5704
- Website
- babcocksmithhouse.org
- Return prepared by
- Pucci Greene & Fusaro LLC
Mission
To maintain an historic Georgian Mansion museum and grounds (circa 1734) for educational purposes and for the general public.
Program accomplishments
- The Trust is organized to maintain an historic Museum with period furnishings, circa 1734, for the general public (over 1,000 visitors annually) and to provide educational tours for all area fifth grade students and teachers (upwards of 400 visitors each school year). The Trust also provides the Museum and Carriage House as the frequent meeting place for both the Westerly Historical Society (several hundred visitors annually) and the Babcock Smith House Docents (several hundred visitors annually).The property, originally a working farm of over 600 acres, was owned by Dr Joshua Babcock, one of Rhode Island's most prominent citizens. Dr Babcock (1707-1783) was the first Rhode Islander graduated from Yale College, was a medical doctor studied in Boston and London, was appointed Major General of the Rhode Island Militia, and a member of the Rhode Island General Assembly who presided over the Supreme Court of Rhode Island as Chief Justice for sixteen years. Dr Babcock was a correspondent with Dr Benjamin Franklin, and hosted both Franklin and General George Washington at the home.Expenses $83,396
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7352670
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1974
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A80)
- Assets (IRS master file)
- $1,183,600
- Income (IRS master file)
- $123,553
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $123,063 | $106,707 | $1,183,600 | XML |
| 990 | December 2024 | $205,653 | $120,362 | $1,130,648 | XML |
| 990 | December 2023 | $96,072 | $85,623 | $992,835 | XML |
| 990 | December 2022 | $83,285 | $83,068 | $919,592 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 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 (search EIN 23-7352670).
Questions about TRUST U/WILL OF ORLANDO R SMITH
- What is the EIN of TRUST U/WILL OF ORLANDO R SMITH?
- The employer identification number (EIN) of TRUST U/WILL OF ORLANDO R SMITH is 23-7352670.
- Is TRUST U/WILL OF ORLANDO R SMITH tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1974.
- Are donations to TRUST U/WILL OF ORLANDO R SMITH tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does TRUST U/WILL OF ORLANDO R SMITH file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of TRUST U/WILL OF ORLANDO R SMITH due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did TRUST U/WILL OF ORLANDO R SMITH last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of TRUST U/WILL OF ORLANDO R SMITH?
- The 990 for the year ended December 31, 2025 names Andrew Rogers.
- Who are the officers and directors of TRUST U/WILL OF ORLANDO R SMITH?
- The 990 for the year ended December 31, 2025 lists 10 people; 0 received compensation from the organization.
- How much revenue does TRUST U/WILL OF ORLANDO R SMITH have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $123,063, expenses of $106,707 and total assets of $1,183,600 at year end.
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All nonprofits in WESTERLY · Rhode Island · Arts, culture and humanities