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Nonprofit · EIN 26-2861138

LARRY & ELAINE SMITH FAMILY FOUNDATION INC

Tax-exempt · BOCA RATON, FL 33481

Financials

$103K$148K2023$2.5M$200K2024$285K$281K2025
Revenue Expenses · by fiscal year end
Financials of LARRY & ELAINE SMITH FAMILY FOUNDATION INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$285,315$280,743$4,572$3,365,674$0$3,365,674
December 31, 2024990-PF$2,516,452$200,257$2,316,195$3,673,291$0$3,673,291
December 31, 2023990-PF$102,972$147,733-$44,761$1,273,007$0$1,273,007
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$86,916
Dividends
$42,807
Net gain from sales of assets
$155,592

Expenses

Grants and similar amounts paid
$271,350
Compensation of officers, directors and key employees
$0
Disbursements for charitable purposes
$271,350
Excise tax on investment income
$2,714

Balance sheet and other

Total assets, start of year
$3,673,291
Total assets, end of year
$3,365,674
Total liabilities, end of year
$0
Net assets, end of year
$3,365,674
Fair market value of assets
$4,137,805
Qualifying distributions
$271,350
Net investment income
$198,399

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 December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
KAREN SMITH
3200 NE 6TH DRIVE, BOCA RATON, FL 33431
DIRECTOR1$0
STEPHANIE BOGGS
258 MOUNT VERNON, NEWTON, MA 02465
DIRECTOR1$0
REBECCA SMITH
1804 LAKEHURST DRIVE, NASHVILLE, TN 37206
DIRECTOR1$0
990-PF for the year ended December 31, 2024: 4 people
NameTitleHours / weekCompensation
LARRY SMITH
850 NE SPANISH RIVER BLVD 14, BOCA RATON, FL 33431
PRESIDENT/SECRETARY/TREASU1$0
KAREN SMITH
3200 NE 6TH DRIVE, BOCA RATON, FL 33431
DIRECTOR1$0
STEPHANIE BOGGS
258 MOUNT VERNON, NEWTON, MA 02465
DIRECTOR1$0
REBECCA SMITH
1804 LAKEHURST DRIVE, NASHVILLE, TN 37206
DIRECTOR1$0
990-PF for the year ended December 31, 2023: 4 people
NameTitleHours / weekCompensation
LARRY SMITH
850 NE SPANISH RIVER BLVD 14, BOCA RATON, FL 33431
PRESIDENT/SECRETARY/TREASU2$0
KAREN SMITH
850 NE SPANISH RIVER BLVD 14, BOCA RATON, FL 33431
DIRECTOR1$0
STEPHANIE BOGGS
850 NE SPANISH RIVER BLVD 14, BOCA RATON, FL 33431
DIRECTOR1$0
REBECCA SMITH
850 NE SPANISH RIVER BLVD 14, BOCA RATON, FL 33431
DIRECTOR1$0

Address and contacts

Address (IRS master file)
PO BOX 810517, BOCA RATON, FL 33481-0517
In care of
% LARRY E SMITH
Signed the 990-PF
REBECCA J SMITH, DIRECTOR
Phone
(561) 241-0310
Return prepared by
CITRIN COOPERMAN ADVISORS LLC

What it must file and when

IRS records say it files Form 990-PF. Private foundations file every year. 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-PF on file
2024December 31, 2024May 15, 2025990-PF on file
2023December 31, 2023May 15, 2024990-PF on file

IRS record

EIN
26-2861138
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
2010
Accounting year ends
December
Files
Form 990-PF
Assets (IRS master file)
$3,365,674
Income (IRS master file)
$405,787

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$285,315$280,743$3,365,674IRS
990-PFDecember 2024$2,516,452$200,257$3,673,291IRS
990-PFDecember 2023$102,972$147,733$1,273,007XML
990-PFDecember 2022–––IRS
990-PFDecember 2021–––IRS
990-PFDecember 2020–––IRS
990-PFDecember 2018–––IRS
990-PFDecember 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 26-2861138).

Questions about LARRY & ELAINE SMITH FAMILY FOUNDATION INC

What is the EIN of LARRY & ELAINE SMITH FAMILY FOUNDATION INC?
The employer identification number (EIN) of LARRY & ELAINE SMITH FAMILY FOUNDATION INC is 26-2861138.
Is LARRY & ELAINE SMITH FAMILY FOUNDATION INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2010.
Are donations to LARRY & ELAINE SMITH FAMILY FOUNDATION INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does LARRY & ELAINE SMITH FAMILY FOUNDATION INC file?
Form 990-PF. Private foundations file every year.
When is the next return of LARRY & ELAINE SMITH FAMILY FOUNDATION INC 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 LARRY & ELAINE SMITH FAMILY FOUNDATION INC last file with the IRS?
The latest return in the IRS public files is the 990-PF for the year ended December 2025.
Who are the officers and directors of LARRY & ELAINE SMITH FAMILY FOUNDATION INC?
The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
How much revenue does LARRY & ELAINE SMITH FAMILY FOUNDATION INC have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $285,315, expenses of $280,743 and total assets of $3,365,674 at year end.

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