Nonprofit · EIN 38-7335930
JACK D AND ANITA G SMART CHARITABLE TRUST
Tax-exempt · AUGUSTA, ME 04332
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $258,625 | $419,231 | -$160,606 | $4,882,893 | $0 | $4,882,893 |
| December 31, 2024 | 990-PF | $6,104,852 | $117,212 | $5,987,640 | $5,041,390 | $0 | $5,041,390 |
| December 31, 2023 | 990-PF | $0 | $0 | $0 | $0 | $0 | $0 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $142,086
- Net gain from sales of assets
- $116,539
Expenses
- Grants and similar amounts paid
- $375,000
- Compensation of officers, directors and key employees
- $16,473
- Disbursements for charitable purposes
- $398,221
- Excise tax on investment income
- $3,342
Balance sheet and other
- Total assets, start of year
- $5,041,390
- Total assets, end of year
- $4,882,893
- Total liabilities, end of year
- $0
- Net assets, end of year
- $4,882,893
- Fair market value of assets
- $6,258,783
- Qualifying distributions
- $398,221
- Net investment income
- $258,625
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 |
|---|---|---|---|
| KENNEBEC SAVINGS BANK 150 STATE STREET PO BOX 50, AUGUSTA, ME 04330 | TRUSTEE | 2 | $16,473 |
990-PF for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KENNEBEC SAVINGS BANK 150 STATE STREET PO BOX 50, AUGUSTA, ME 04330 | TRUSTEE | 1 | $4,465 |
990-PF for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KENNEBEC SAVINGS BANK 150 STATE STREET PO BOX 50, AUGUSTA, ME 04330 | TRUSTEE | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 50, AUGUSTA, ME 04332-0050
- In care of
- % KENNEBEC SAVINGS BANK TRUSTEE
- Signed the 990-PF
- AMOS BYRON, Officer
- Phone
- (207) 622-5801
- Return prepared by
- CCH TRUST US
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
- 38-7335930
- 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
- 2025
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $4,882,893
- Income (IRS master file)
- $1,862,557
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $258,625 | $419,231 | $4,882,893 | IRS |
| 990-PF | December 2024 | $6,104,852 | $117,212 | $5,041,390 | IRS |
| 990-PF | December 2023 | $0 | $0 | $0 | 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 38-7335930).
Questions about JACK D AND ANITA G SMART CHARITABLE TRUST
- What is the EIN of JACK D AND ANITA G SMART CHARITABLE TRUST?
- The employer identification number (EIN) of JACK D AND ANITA G SMART CHARITABLE TRUST is 38-7335930.
- Is JACK D AND ANITA G SMART CHARITABLE TRUST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2025.
- Are donations to JACK D AND ANITA G SMART CHARITABLE TRUST tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does JACK D AND ANITA G SMART CHARITABLE TRUST file?
- Form 990-PF. Private foundations file every year.
- When is the next return of JACK D AND ANITA G SMART CHARITABLE TRUST 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 JACK D AND ANITA G SMART CHARITABLE TRUST 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 JACK D AND ANITA G SMART CHARITABLE TRUST?
- The 990-PF for the year ended December 31, 2025 lists 1 person; 1 received compensation from the organization, the highest $16,473 (KENNEBEC SAVINGS BANK, TRUSTEE).
- How much revenue does JACK D AND ANITA G SMART CHARITABLE TRUST have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $258,625, expenses of $419,231 and total assets of $4,882,893 at year end.
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