Nonprofit · EIN 25-1867640
S W SMITH MEMORIAL LIBRARY ROTARY TRUST FUND
Tax-exempt (reinstated) · PORT ALLEGANY, PA 16743
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $23,824 | $11,359 | $12,465 | $187,553 | $0 | $187,553 |
| December 31, 2024 | 990 | $7,662 | $10,286 | -$2,624 | $172,572 | $0 | $172,572 |
| December 31, 2023 | 990 | $3,559 | $7,211 | -$3,652 | $153,904 | $0 | $153,904 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $23,824
- Net gain from sales of assets
- $10,168
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $11,000
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $11,000
- Management and general (functional)
- $359
Balance sheet and other
- Total assets, start of year
- $172,572
- Total assets, end of year
- $187,553
- Total liabilities, end of year
- $0
- Net assets, end of year
- $187,553
- Publicly traded securities
- $187,348
- Gross receipts
- $52,209
- Employees
- 0
- Year formed
- 2000
- State of legal domicile
- PA
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 |
|---|---|---|---|
| MARY BURR | SECRETARY Trustee or director, Officer | 1 | $0 |
| J MICHAEL BAYLINE | PRESIDENT/ TREASURER Trustee or director, Officer | 1 | $0 |
| ANN GARDNER | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARY BURR | SECRETARY Trustee or director, Officer | 1 | $0 |
| J MICHAEL BAYLINE | PRESIDENT/ TREASURER Trustee or director, Officer | 1 | $0 |
| CHRISTA SCHOTT | BOARD MEMBER Trustee or director | 1 | $0 |
| ANN GARDNER | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| ANNA FAIR | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHRISTA SCHOTT | BOARD MEMBER Trustee or director | 1 | $0 |
| JOE LASHWAY | BOARD MEMBER Trustee or director | 1 | $0 |
| HERBERT WITTER | PRESIDENT Officer | 1 | $0 |
| NEIL BINDER | VICE PRESIDENT Officer | 1 | $0 |
| J MICHAEL BAYLINE | SECRETARY/TREASURER Officer, Former | 1 | $0 |
| JESSICA CLARK | BOARD MEMBER Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 41, PORT ALLEGANY, PA 16743-0041
- In care of
- % J MICHAEL BAYLINE
- Principal officer (990 for 2025)
- J MICHAEL BAYLINE, PO BOX 41, PORT ALLEGANY, PA 16743
- Signed the 990
- J MICHAEL BAYLINE, TREASURER
- Phone
- (814) 642-9400
- Return prepared by
- H AND R BLOCK
Mission
MAINTENANCE AND SUPPORT OF THE SW SMITH MEMORIAL LIBRARY
Program accomplishments
- Provided $11,000 grant to the SW Smith Memorial LibraryExpenses $11,000 · grants $11,000
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
- 25-1867640
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Supporting organization, Type III non-functionally integrated
- Donations deductible (Pub 78)
- Non-functionally integrated Type III supporting organization
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B11)
- Assets (IRS master file)
- $187,553
- Income (IRS master file)
- $52,209
Revocation and reinstatement
- Exemption revoked
- May 15, 2011
- Posted by the IRS
- February 22, 2012
- Reinstated
- Effective May 15, 2011
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $23,824 | $11,359 | $187,553 | IRS |
| 990 | December 2024 | $7,662 | $10,286 | $172,572 | IRS |
| 990 | December 2023 | $3,559 | $7,211 | $153,904 | XML |
| 990 | December 2022 | $9,382 | $10,345 | $137,167 | 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 25-1867640).
Questions about S W SMITH MEMORIAL LIBRARY ROTARY TRUST FUND
- What is the EIN of S W SMITH MEMORIAL LIBRARY ROTARY TRUST FUND?
- The employer identification number (EIN) of S W SMITH MEMORIAL LIBRARY ROTARY TRUST FUND is 25-1867640.
- Is S W SMITH MEMORIAL LIBRARY ROTARY TRUST FUND tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2011 and reinstated it effective May 15, 2011.
- Are donations to S W SMITH MEMORIAL LIBRARY ROTARY TRUST FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Non-functionally integrated Type III supporting organization).
- Which annual return does S W SMITH MEMORIAL LIBRARY ROTARY TRUST FUND 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 S W SMITH MEMORIAL LIBRARY ROTARY TRUST FUND 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 S W SMITH MEMORIAL LIBRARY ROTARY TRUST FUND 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 S W SMITH MEMORIAL LIBRARY ROTARY TRUST FUND?
- The 990 for the year ended December 31, 2025 names J MICHAEL BAYLINE.
- Who are the officers and directors of S W SMITH MEMORIAL LIBRARY ROTARY TRUST FUND?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does S W SMITH MEMORIAL LIBRARY ROTARY TRUST FUND have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $23,824, expenses of $11,359 and total assets of $187,553 at year end.
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