Nonprofit · EIN 42-1282964
HAROLD L SMITH MEMORIAL SCHOLARSHIP FUND
Tax-exempt · WINTERSET, IA 50273
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $6,145 | $5,412 | $733 | $175,967 | $0 | $175,967 |
| December 31, 2024 | 990-PF | $5,898 | $5,160 | $738 | $173,904 | $0 | $173,904 |
| December 31, 2023 | 990-PF | $5,504 | $3,800 | $1,704 | $170,002 | $0 | $170,002 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Interest
- $6,145
Expenses
- Grants and similar amounts paid
- $3,000
- Disbursements for charitable purposes
- $5,412
- Excise tax on investment income
- $52
Balance sheet and other
- Total assets, start of year
- $173,904
- Total assets, end of year
- $175,967
- Total liabilities, end of year
- $0
- Net assets, end of year
- $175,967
- Qualifying distributions
- $5,412
- Net investment income
- $6,145
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 |
|---|---|---|---|
| UNION STATE BANK 611 WEST HIGHWAY 92, WINTERSET, IA 502730110 | Trustee | 0 | $0 |
990-PF for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| UNION STATE BANK 611 WEST HIGHWAY 92, WINTERSET, IA 502730110 | Trustee | 0 | $0 |
990-PF for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| UNION STATE BANK 611 WEST HIGHWAY 92, WINTERSET, IA 502730110 | Trustee | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 611 W HIGHWAY 92, WINTERSET, IA 50273-2505
- Signed the 990-PF
- JEFFREY J NOLAN, President & CEO
- Phone
- (515) 462-2161
- Return prepared by
- Flander Rosien 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
- 42-1282964
- 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
- 1987
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $175,967
- Income (IRS master file)
- $6,145
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $6,145 | $5,412 | $175,967 | XML |
| 990-PF | December 2024 | $5,898 | $5,160 | $173,904 | IRS |
| 990-PF | December 2023 | $5,504 | $3,800 | $170,002 | 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 42-1282964).
Questions about HAROLD L SMITH MEMORIAL SCHOLARSHIP FUND
- What is the EIN of HAROLD L SMITH MEMORIAL SCHOLARSHIP FUND?
- The employer identification number (EIN) of HAROLD L SMITH MEMORIAL SCHOLARSHIP FUND is 42-1282964.
- Is HAROLD L SMITH MEMORIAL SCHOLARSHIP FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1987.
- Are donations to HAROLD L SMITH MEMORIAL SCHOLARSHIP FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does HAROLD L SMITH MEMORIAL SCHOLARSHIP FUND file?
- Form 990-PF. Private foundations file every year.
- When is the next return of HAROLD L SMITH MEMORIAL SCHOLARSHIP FUND 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 HAROLD L SMITH MEMORIAL SCHOLARSHIP FUND 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 HAROLD L SMITH MEMORIAL SCHOLARSHIP FUND?
- The 990-PF for the year ended December 31, 2025 lists 1 person; 0 received compensation from the organization.
- How much revenue does HAROLD L SMITH MEMORIAL SCHOLARSHIP FUND have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $6,145, expenses of $5,412 and total assets of $175,967 at year end.
Other nonprofits in WINTERSET
- QUILTS OF VALOR FOUNDATION EIN 20-2474691 · last filed 990 for 2025
- JOHN WAYNE BIRTHPLACE SOCIETY LTD EIN 42-1207533 · last filed 990 for 2024
- MADISON COUNTY HISTORICAL SOCIETY EIN 23-7423189 · last filed 990-PF for 2024
- LAKEVIEW COUNTRY CLUB OF MADISON COUNTY IOWA INC EIN 42-0645901 · last filed 990 for 2024
- MADISON COUNTY LIVESTOCK & FAIR ASSOCIATION EIN 42-1088535 · last filed 990 for 2025
- TURNING POINT EVALUATION EIN 47-2843383 · last filed 990 for 2024
- MADISON COUNTY ELDERLY SERVICES INC EIN 42-1334758 · last filed 990 for 2025
- MADISON COUNTY CHAMBER OF COMMERCE INC EIN 42-1097705 · last filed 990 for 2024