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Nonprofit · EIN 31-1658742

FRANK P AND NANCY B SMITH CHARITABLE FOUNDATION INC

Tax-exempt · LAKE FOREST, IL 60045

Financials

$110K$62K2023$151K$52K2024$35K$61K2025
Revenue Expenses · by fiscal year end
Financials of FRANK P AND NANCY B SMITH CHARITABLE FOUNDATION INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$35,178$61,114-$25,936$586,266$0$586,266
December 31, 2024990-PF$151,288$51,572$99,716$361,387$0$361,387
December 31, 2023990-PF$109,995$61,970$48,025$379,503$0$379,503
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Dividends
$23,785
Interest
$52
Net gain from sales of assets
$10,965
Other income
$376

Expenses

Grants and similar amounts paid
$56,200
Disbursements for charitable purposes
$56,640
Excise tax on investment income
$432

Balance sheet and other

Total assets, start of year
$361,387
Total assets, end of year
$586,266
Total liabilities, end of year
$0
Net assets, end of year
$586,266
Fair market value of assets
$1,189,481
Qualifying distributions
$56,640
Net investment income
$33,316

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
GREGORY L SMITH
347 BLUFFS EDGE DRIVE, LAKE FOREST, IL 60045
DIRECTOR0$0
GARY P SMITH
9529 INGLEWOOD COVE, GERMANTOWN, TN 381396838
DIRECTOR0$0
990-PF for the year ended December 31, 2024: 2 people
NameTitleHours / weekCompensation
GREGORY L SMITH
407 WESTVIEW AVE, NASHVILLE, TN 37205
DIRECTOR0$0
GARY P SMITH
9529 INGLEWOOD COVE, GERMANTOWN, TN 381396838
DIRECTOR0$0
990-PF for the year ended December 31, 2023: 3 people
NameTitleHours / weekCompensation
NANCY B SMITH DECEASED 2122023
407 WESTVIEW AVE, NASHVILLE, TN 37205
DIRECTOR0$0
GREGORY L SMITH
407 WESTVIEW AVE, NASHVILLE, TN 37205
DIRECTOR0$0
GARY P SMITH
9529 INGLEWOOD COVE, GERMANTOWN, TN 381396838
DIRECTOR0$0

Address and contacts

Address (IRS master file)
347 BLUFFS EDGE DR, LAKE FOREST, IL 60045-3303
In care of
% NANCY B SMITH
Signed the 990-PF
GREGORY L SMITH, DIRECTOR
Phone
(330) 952-1243
Return prepared by
NUNNERY POYNER & BOHANNON PC CPA'S

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
31-1658742
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
2000
Accounting year ends
December
Files
Form 990-PF
Assets (IRS master file)
$586,266
Income (IRS master file)
$38,780

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$35,178$61,114$586,266IRS
990-TDecember 2025–––IRS
990-PFDecember 2024$151,288$51,572$361,387IRS
990-TDecember 2024–––IRS
990-PFDecember 2023$109,995$61,970$379,503XML
990-TDecember 2023–––IRS
990-PFDecember 2022–––IRS
990-TDecember 2022–––IRS
990-PFDecember 2021–––IRS
990-TDecember 2021–––IRS
990-PFDecember 2020–––IRS
990-TDecember 2020–––IRS
990-PFDecember 2018–––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 31-1658742).

Questions about FRANK P AND NANCY B SMITH CHARITABLE FOUNDATION INC

What is the EIN of FRANK P AND NANCY B SMITH CHARITABLE FOUNDATION INC?
The employer identification number (EIN) of FRANK P AND NANCY B SMITH CHARITABLE FOUNDATION INC is 31-1658742.
Is FRANK P AND NANCY B SMITH CHARITABLE FOUNDATION INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2000.
Are donations to FRANK P AND NANCY B SMITH CHARITABLE FOUNDATION INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does FRANK P AND NANCY B SMITH CHARITABLE FOUNDATION INC file?
Form 990-PF. Private foundations file every year.
When is the next return of FRANK P AND NANCY B SMITH CHARITABLE 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 FRANK P AND NANCY B SMITH CHARITABLE 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 FRANK P AND NANCY B SMITH CHARITABLE FOUNDATION INC?
The 990-PF for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
How much revenue does FRANK P AND NANCY B SMITH CHARITABLE FOUNDATION INC have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $35,178, expenses of $61,114 and total assets of $586,266 at year end.

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