Nonprofit · EIN 38-3472742
BILL & LOIS SMITH FAMILY FOUNDATION
Tax-exempt · ALLEGAN, MI 49010
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $588,105 | $421,959 | $166,146 | $4,566,474 | $0 | $4,566,474 |
| December 31, 2024 | 990-PF | $341,871 | $362,890 | -$21,019 | $4,405,364 | $0 | $4,405,364 |
| December 31, 2023 | 990-PF | $258,933 | $331,477 | -$72,544 | $4,436,877 | $0 | $4,436,877 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $76,614
- Interest
- $14,840
- Net gain from sales of assets
- $496,651
Expenses
- Grants and similar amounts paid
- $357,000
- Disbursements for charitable purposes
- $365,938
- Excise tax on investment income
- $7,396
Balance sheet and other
- Total assets, start of year
- $4,405,364
- Total assets, end of year
- $4,566,474
- Total liabilities, end of year
- $0
- Net assets, end of year
- $4,566,474
- Fair market value of assets
- $7,953,133
- Qualifying distributions
- $365,938
- Net investment income
- $588,105
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 |
|---|---|---|---|
| WESLEY H SMITH 1104 LINCOLN ROAD, ALLEGAN, MI 49010 | PRESIDENT, T | 0 | $0 |
| LOIS J SMITH 1108 LINCOLN ROAD, ALLEGAN, MI 49010 | VICE PRESIDE | 0 | $0 |
| CASSANDRA J ATKINS 349 19TH STREET, OTSEGO, MI 49078 | SECRETARY, T | 0 | $0 |
| WESLEY H SMITH 1104 LINCOLN RD, ALLEGAN, MI 490109075 | TREASURER, T | 0 | $0 |
990-PF for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WESLEY H SMITH 1104 LINCOLN ROAD, ALLEGAN, MI 49010 | PRESIDENT, T | 0 | $0 |
| LOIS J SMITH 1108 LINCOLN ROAD, ALLEGAN, MI 49010 | VICE PRESIDE | 0 | $0 |
| CASSANDRA J ATKINS 349 19TH STREET, OTSEGO, MI 49078 | SECRETARY, T | 0 | $0 |
| WESLEY H SMITH 1104 LINCOLN RD, ALLEGAN, MI 490109075 | TREASURER, T | 0 | $0 |
990-PF for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WESLEY H SMITH 1104 LINCOLN ROAD, ALLEGAN, MI 49010 | PRESIDENT, T | 0 | $0 |
| LOIS J SMITH 1108 LINCOLN ROAD, ALLEGAN, MI 49010 | VICE PRESIDE | 0 | $0 |
| CASSANDRA J ATKINS 349 19TH STREET, OTSEGO, MI 49078 | SECRETARY, T | 0 | $0 |
| WESLEY H SMITH 1104 LINCOLN RD, ALLEGAN, MI 490109075 | TREASURER, T | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 1104 LINCOLN RD, ALLEGAN, MI 49010-9075
- In care of
- % BILLY W SMITH
- Signed the 990-PF
- WESLEY H SMITH, PRESIDENT, TRUSTEE
- Phone
- (269) 694-1810
- Return prepared by
- TKH GROUP PC
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
- 38-3472742
- 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
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T22)
- Assets (IRS master file)
- $4,566,474
- Income (IRS master file)
- $1,085,944
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $588,105 | $421,959 | $4,566,474 | XML |
| 990-PF | December 2024 | $341,871 | $362,890 | $4,405,364 | XML |
| 990-PF | December 2023 | $258,933 | $331,477 | $4,436,877 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 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 38-3472742).
Questions about BILL & LOIS SMITH FAMILY FOUNDATION
- What is the EIN of BILL & LOIS SMITH FAMILY FOUNDATION?
- The employer identification number (EIN) of BILL & LOIS SMITH FAMILY FOUNDATION is 38-3472742.
- Is BILL & LOIS SMITH FAMILY FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2000.
- Are donations to BILL & LOIS SMITH FAMILY FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does BILL & LOIS SMITH FAMILY FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of BILL & LOIS SMITH FAMILY FOUNDATION 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 BILL & LOIS SMITH FAMILY FOUNDATION 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 BILL & LOIS SMITH FAMILY FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does BILL & LOIS SMITH FAMILY FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $588,105, expenses of $421,959 and total assets of $4,566,474 at year end.
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