Nonprofit · EIN 26-6130281
BAILEY SMITH CHARITABLE TR
Also known as ELIZABETH WALTON TTEE
Tax-exempt (reinstated) · SAYVILLE, NY 11782
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $605,412 | $402,423 | $202,989 | $3,896,610 | $0 | $3,896,610 |
| December 31, 2024 | 990-PF | $440,132 | $396,069 | $44,063 | $3,693,621 | $0 | $3,693,621 |
| December 31, 2023 | 990-PF | $288,371 | $383,204 | -$94,833 | $3,652,167 | $2,609 | $3,649,558 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $72,462
- Interest
- $90,264
- Net gain from sales of assets
- $442,686
Expenses
- Grants and similar amounts paid
- $320,000
- Compensation of officers, directors and key employees
- $19,196
- Disbursements for charitable purposes
- $345,396
- Excise tax on investment income
- $7,746
Balance sheet and other
- Total assets, start of year
- $3,693,621
- Total assets, end of year
- $3,896,610
- Total liabilities, end of year
- $0
- Net assets, end of year
- $3,896,610
- Fair market value of assets
- $6,730,935
- Qualifying distributions
- $345,396
- Net investment income
- $605,412
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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BARBARA SPARE 9 PURITAN ROAD, SAYVILLE, NY 11782 | TRUSTEE | 0.5 | $9,598 |
| ELIZABETH WALTON 787 SEVENTH AVENUE 12TH FL, NEW YORK, NY 10019 | TRUSTEE | 0.5 | $9,598 |
990-PF for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BARBARA SPARE 9 PURITAN ROAD, SAYVILLE, NY 11782 | TRUSTEE | 0.5 | $7,404 |
| ELIZABETH WALTON 787 SEVENTH AVENUE 12TH FL, NEW YORK, NY 10019 | TRUSTEE | 0.5 | $7,404 |
990-PF for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BARBARA SPARE 9 PURITAN ROAD, SAYVILLE, NY 11782 | TRUSTEE | 0.5 | $0 |
| ELIZABETH WALTON 787 SEVENTH AVENUE 12TH FL, NEW YORK, NY 10019 | TRUSTEE | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 9 PURITAN RD, SAYVILLE, NY 11782-3095
- In care of
- % ELIZABETH WALTON
- Signed the 990-PF
- BARBARA SPARE, TRUSTEE
- Phone
- (631) 589-7415
- Return prepared by
- ASH & PARSONT LLP
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 | 990-PF 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
- 26-6130281
- 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
- 2014
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $3,896,610
- Income (IRS master file)
- $2,441,748
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- June 9, 2011
- Reinstated
- Effective May 15, 2010
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-PF | December 2025 | $605,412 | $402,423 | $3,896,610 | IRS |
| 990-PF | December 2024 | $440,132 | $396,069 | $3,693,621 | XML |
| 990-PF | December 2023 | $288,371 | $383,204 | $3,652,167 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | 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 26-6130281).
Questions about BAILEY SMITH CHARITABLE TR
- What is the EIN of BAILEY SMITH CHARITABLE TR?
- The employer identification number (EIN) of BAILEY SMITH CHARITABLE TR is 26-6130281.
- Is BAILEY SMITH CHARITABLE TR tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective May 15, 2010.
- Are donations to BAILEY SMITH CHARITABLE TR tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does BAILEY SMITH CHARITABLE TR file?
- Form 990-PF. Private foundations file every year.
- When is the next return of BAILEY SMITH CHARITABLE TR 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 BAILEY SMITH CHARITABLE TR 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 BAILEY SMITH CHARITABLE TR?
- The 990-PF for the year ended December 31, 2025 lists 2 people; 2 received compensation from the organization, the highest $9,598 (BARBARA SPARE, TRUSTEE).
- How much revenue does BAILEY SMITH CHARITABLE TR have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $605,412, expenses of $402,423 and total assets of $3,896,610 at year end.
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