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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 26-1342738

S M INCORPORATED

Also known as SHILOH RANCH MINISTRIES

Tax-exempt · SOLOMON, KS 67480

Financials

$85K$91K2022$91K$89K2023$88K$110K2024$88K$102K2025
Revenue Expenses · by fiscal year end
Financials of S M INCORPORATED by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-EZ$88,074$102,056-$13,982$147,146$0$147,146
December 31, 2024990-EZ$88,438$109,794-$21,356$165,024$3,896$161,128
December 31, 2023990-EZ$90,666$88,792$1,874$182,484$0$182,484
December 31, 2022990-EZ$85,456$90,954-$5,498$181,039$429$180,610
Financial details: 990-EZ for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$87,888
Investment income
$6
Other revenue
$180

Expenses

Compensation of officers, directors and key employees
$0
Professional fees and payments to contractors
$10,080
Other expenses
$91,976
Program services (functional)
$102,056

Balance sheet and other

Total assets, start of year
$165,024
Total assets, end of year
$147,146
Total liabilities, end of year
$0
Net assets, end of year
$147,146
Cash, savings and investments
$4,492
Land and buildings
$135,259
Gross receipts
$88,074

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-EZ for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
BRETT GRAVESPRESIDENT70$0
IVY GRAVESTRUSTEE70$0
TERRY CUMMINGSTRUSTEE3$0
JERRY LUTHITRUSTEE3$0
990-EZ for the year ended December 31, 2024: 4 people
NameTitleHours / weekCompensation
BRETT GRAVESPRESIDENT70$0
IVY GRAVESTRUSTEE70$0
TERRY CUMMINGSTRUSTEE3$0
JERRY LUTHITRUSTEE3$0
990-EZ for the year ended December 31, 2023: 4 people
NameTitleHours / weekCompensation
BRETT GRAVESPRESIDENT70$0
IVY GRAVESSEC/TREAS70$0
TERRY CUMMINGSDIRECTOR3$0
JERRY LUTHIDIRECTOR3$0
990-EZ for the year ended December 31, 2022: 5 people
NameTitleHours / weekCompensation
BRETT GRAVESPRESIDENT60$0
IVY GRAVESSEC/TREAS60$0
TERRY CUMMINGSDIRECTOR3$0
JERRY LUTHIDIRECTOR3$0
LINDA LILLEYDIRECTOR3$0

Address and contacts

Address (IRS master file)
2868 SOLOMON RD, SOLOMON, KS 67480-8801
In care of
% BRETT GRAVES
Signed the 990-EZ
BRETT GRAVES, DIRECTOR
Phone
(785) 822-7661
Return prepared by
MCCALLSON TAX & ACCOUNTING

Mission

TO PROVIDE SERVICES FOR YOUTH IN NEED

990-EZ for the year ended December 31, 2025

Program accomplishments

  • OVER 200 CHILDREN/FAMILY MEMBERS WERE SERVED - MAINLY THROUGH THE USE OF FACEBOOK, EMAIL, SNAIL MAIL, TEXTING, VOCAL
    Expenses $102,056

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-EZ on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024990-EZ on file

File the 2026 990-EZ for S M INCORPORATED

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
26-1342738
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
2009
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$147,146
Income (IRS master file)
$88,074

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2025$88,074$102,056$147,146IRS
990-EZDecember 2024$88,438$109,794$165,024IRS
990-EZDecember 2023$90,666$88,792$182,484IRS
990-EZDecember 2022$85,456$90,954$181,039XML
990-EZDecember 2021–––IRS
990-EZDecember 2020–––IRS
990-EZDecember 2019–––IRS
990-EZDecember 2017–––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 26-1342738).

Questions about S M INCORPORATED

What is the EIN of S M INCORPORATED?
The employer identification number (EIN) of S M INCORPORATED is 26-1342738.
Is S M INCORPORATED tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
Are donations to S M INCORPORATED tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does S M INCORPORATED 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 M INCORPORATED 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 M INCORPORATED last file with the IRS?
The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
Who are the officers and directors of S M INCORPORATED?
The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
How much revenue does S M INCORPORATED have?
On its 990-EZ for the year ended December 31, 2025 it reported revenue of $88,074, expenses of $102,056 and total assets of $147,146 at year end.

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