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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 26-0430335

PLUM

Tax-exempt · WEST MEMPHIS, AR 72301

Financials

$432K$410K2023$464K$479K2024$277K$331K2025
Revenue Expenses · by fiscal year end
Financials of PLUM by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$276,549$331,398-$54,849$1,177$49,471-$48,294
December 31, 2024990$463,810$478,755-$14,945$57,504$50,949$6,555
December 31, 2023990$431,701$410,260$21,441$21,500$0$21,500
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$276,549
of which government grants
$270,324
Program service revenue
$0
Investment income
$0
Other revenue
$0

Expenses

Grants and similar amounts paid
$8,118
Compensation of officers, directors and key employees
$25,500
Salaries, compensation and benefits (total)
$26,949
Professional fundraising fees
$0
Accounting fees
$1,500
Occupancy
$65,253
Travel
$10,599
Program services (functional)
$251,193
Management and general (functional)
$80,205

Balance sheet and other

Total assets, start of year
$57,504
Total assets, end of year
$1,177
Total liabilities, end of year
$49,471
Net assets, end of year
-$48,294
Net assets without donor restrictions
-$48,294
Gross receipts
$276,549
Employees
0
Volunteers
200
Year formed
2006
State of legal domicile
AR

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.

NameTitleHours / weekCompensation
Dr Howard C Smith IIDirector President
Trustee or director, Officer
70$31,600
Mrs Tonika Z TylerDirector
Trustee or director
2$0
Dr Terika C GreenDirector
Trustee or director
2$0
Mrs Tonji L CromwellDirector
Trustee or director
2$0
Dr Frank Fuller SrDirector
Trustee or director
2$0
Dr Kwame A MakiniDirector
Trustee or director
2$0
Mr Kornelius KnealDirector
Trustee or director
2$0
990 for the year ended December 31, 2024: 7 people
NameTitleHours / weekCompensation
Dr Howard C Smith IIDirector President
Trustee or director, Officer
70$69,401
Mrs Tonika Z TylerDirector
Trustee or director
2$0
Dr Terika C GreenDirector
Trustee or director
2$0
Mrs Tonji L CromwellDirector
Trustee or director
2$0
Dr Frank Fuller SrDirector
Trustee or director
2$0
Dr Kwame A MakiniDirector
Trustee or director
2$0
Mr Kornelius KnealDirector
Trustee or director
2$0
990 for the year ended December 31, 2023: 7 people
NameTitleHours / weekCompensation
Dr Howard C Smith IIDirector President
Trustee or director, Officer
70$58,945
Mrs Tonika Z TylerDirector
Trustee or director
2$0
Dr Terika C GreenDirector
Trustee or director
2$0
Mrs Tonji L CromwellDirector
Trustee or director
2$0
Dr Frank Fuller SrDirector
Trustee or director
2$0
Dr Kwame A MakiniDirector
Trustee or director
2$0
Mr Kornelius KnealDirector
Trustee or director
2$0

Address and contacts

Address (IRS master file)
600 THOMPSON AVE, WEST MEMPHIS, AR 72301-3257
In care of
% HOWARD C SMITH II
Mailing address (990-N for 2022)
PO Box 5147, West Memphis AR 72303
Principal officer (990 for 2025)
HOWARD C SMITH II, 600 THOMPSON AVE, WEST MEMPHIS, AR 723013257
Principal officer (990-N for 2022)
Howard Smith, PO Box 5147, West Memphis AR 72303
Signed the 990
Dr Howard, Smith
Phone
(434) 207-2340

Mission

At PLUM Foundation we are dedicated to ensuring every individual regardless of their socio-economic background has access to essential resources opportunities and digital connectivity. Through targeted initiatives and advocacy we strive to uplift marginalized communities bridge digital divides and promote holistic well-being.

990 for the year ended December 31, 2025

Program accomplishments

  • Community Service - community programs revolve around supporting historical disadvantaged and marginalized groups low-income earners at-risk youth and seniors living within impoverished communities. Also includes educational initiative to support enrichment focused support for community.
    Expenses $251,193 · revenue $276,548
  • ACP Grant Program - Affordable connectivity outreach grant program. To facilitate national development and inclusive community building through provision of necessary digital facilities like internet connections and requisite skills for workforce development.0

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
26-0430335
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
2008
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Human services (P20)
Assets (IRS master file)
$1,177
Income (IRS master file)
$276,549

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$276,549$331,398$1,177XML
990December 2024$463,810$478,755$57,504IRS
990December 2023$431,701$410,260$21,500XML
990-N for 2022
Officer: Howard Smith
December 31, 2022≤ $50,000 receipts––e-Postcard
990-N for 2020
Officer: Howard Smith
December 31, 2020≤ $50,000 receipts––e-Postcard
990-N for 2019
Officer: HOWARD C SMITH II
December 31, 2019≤ $50,000 receipts––e-Postcard

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 26-0430335).

Questions about PLUM

What is the EIN of PLUM?
The employer identification number (EIN) of PLUM is 26-0430335.
Is PLUM tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2008.
Are donations to PLUM tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does PLUM 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 PLUM 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 PLUM 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 PLUM?
The 990 for the year ended December 31, 2025 names HOWARD C SMITH II.
Who are the officers and directors of PLUM?
The 990 for the year ended December 31, 2025 lists 7 people; 1 received compensation from the organization, the highest $31,600 (Dr Howard C Smith II, Director President).
How much revenue does PLUM have?
On its 990 for the year ended December 31, 2025 it reported revenue of $276,549, expenses of $331,398 and total assets of $1,177 at year end.

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