Nonprofit · EIN 26-3377341
SMITH-FUGUA FOUNDATION
Tax-exempt · KOKOMO, IN 46902
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-PF | $1,611,097 | $441,834 | $1,169,263 | $6,113,633 | $0 | $6,112,524 |
| December 31, 2023 | 990-PF | $1,281,556 | $745,034 | $536,522 | $4,944,921 | $0 | $4,944,921 |
Financial details: 990-PF for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $413,007
- Dividends
- $151,019
- Net gain from sales of assets
- $1,047,071
Expenses
- Grants and similar amounts paid
- $427,478
- Disbursements for charitable purposes
- $427,478
- Excise tax on investment income
- $2,099
Balance sheet and other
- Total assets, start of year
- $4,944,921
- Total assets, end of year
- $6,113,633
- Total liabilities, end of year
- $0
- Net assets, end of year
- $6,112,524
- Fair market value of assets
- $9,384,947
- Qualifying distributions
- $427,478
- Net investment income
- $151,019
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CRAIG SMITH 533 CARRIE LANE, KOKOMO, IN 46901 | PRESIDENT | 2 | $0 |
| SUSAN SMITH 533 CARRIE LANE, KOKOMO, IN 46901 | DIRECTOR | 1 | $0 |
| PHILLIP SMITH 1239 LARRABEE, LOS ANGELES, CA 90069 | DIRECTOR | 1 | $0 |
| ALEC SMITH 5020 E 72ND ST, INDIANAPOLIS, IN 46250 | DIRECTOR | 1 | $0 |
990-PF for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CRAIG SMITH 533 CARRIE LANE, KOKOMO, IN 46901 | PRESIDENT | 0 | $0 |
| SUSAN SMITH 533 CARRIE LANE, KOKOMO, IN 46901 | DIRECTOR | 0 | $0 |
| PHILLIP SMITH 1239 LARRABEE, LOS ANGELES, CA 90069 | DIRECTOR | 0 | $0 |
| ALEC SMITH 5020 E 72ND ST, INDIANAPOLIS, IN 46250 | DIRECTOR | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 2713 ROCKFORD LN, KOKOMO, IN 46902-3203
- In care of
- % CRAIG SMITH
- Signed the 990-PF
- CRAIG SMITH, PRESIDENT
- Phone
- (765) 455-1554
- Return prepared by
- BCR CPA GROUP
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 26-3377341
- 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
- 2009
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T22)
- Assets (IRS master file)
- $6,112,525
- Income (IRS master file)
- $2,237,579
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2024 | $1,611,097 | $441,834 | $6,113,633 | XML |
| 990-PF | December 2023 | $1,281,556 | $745,034 | $4,944,921 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | IRS |
| 990-PF | December 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 26-3377341).
Questions about SMITH-FUGUA FOUNDATION
- What is the EIN of SMITH-FUGUA FOUNDATION?
- The employer identification number (EIN) of SMITH-FUGUA FOUNDATION is 26-3377341.
- Is SMITH-FUGUA FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
- Are donations to SMITH-FUGUA FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does SMITH-FUGUA FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of SMITH-FUGUA FOUNDATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SMITH-FUGUA FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2024.
- Who are the officers and directors of SMITH-FUGUA FOUNDATION?
- The 990-PF for the year ended December 31, 2024 lists 4 people; 0 received compensation from the organization.
- How much revenue does SMITH-FUGUA FOUNDATION have?
- On its 990-PF for the year ended December 31, 2024 it reported revenue of $1,611,097, expenses of $441,834 and total assets of $6,113,633 at year end.
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