Nonprofit · EIN 42-6161925
W B SMALL TRUST
Also known as R T JENKINS ET AL TRUSTEES
Tax-exempt · CEDAR FALLS, IA 50613
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $129,047 | $129,424 | -$377 | $1,820,857 | $0 | $1,820,857 |
| December 31, 2024 | 990-PF | $112,461 | $117,070 | -$4,609 | $1,821,234 | $0 | $1,821,234 |
| December 31, 2023 | 990-PF | $88,847 | $138,925 | -$50,078 | $1,828,324 | $0 | $1,828,324 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $55,543
- Net gain from sales of assets
- $73,504
Expenses
- Grants and similar amounts paid
- $98,000
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $109,645
- Excise tax on investment income
- $1,542
Balance sheet and other
- Total assets, start of year
- $1,821,234
- Total assets, end of year
- $1,820,857
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,820,857
- Fair market value of assets
- $2,201,440
- Qualifying distributions
- $109,645
- Net investment income
- $129,047
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 |
|---|---|---|---|
| ROBERT L SMITH JR PO BOX 1034, CEDAR FALLS, IA 50613 | TRUSTEE | 2 | $0 |
| REVEREND CATHY F YOUNG PO BOX 1034, CEDAR FALLS, IA 50613 | TRUSTEE | 2 | $0 |
| LORI JOHNSON PO BOX 1034, CEDAR FALLS, IA 50613 | TRUSTEE | 2 | $0 |
| JACK R LOCKE PO BOX 1034, CEDAR FALLS, IA 50613 | TRUSTEE | 2 | $0 |
990-PF for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBERT L SMITH JR PO BOX 1034, CEDAR FALLS, IA 50613 | TRUSTEE | 2 | $0 |
| REVEREND CATHY F YOUNG PO BOX 1034, CEDAR FALLS, IA 50613 | TRUSTEE | 2 | $0 |
| LORI JOHNSON PO BOX 1034, CEDAR FALLS, IA 50613 | TRUSTEE | 2 | $0 |
| JACK R LOCKE PO BOX 1034, CEDAR FALLS, IA 50613 | TRUSTEE | 2 | $0 |
990-PF for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBERT L SMITH JR PO BOX 1034, CEDAR FALLS, IA 50613 | TRUSTEE | 2 | $0 |
| REVEREND CATHY F YOUNG PO BOX 1034, CEDAR FALLS, IA 50613 | TRUSTEE | 2 | $0 |
| LORI JOHNSON PO BOX 1034, CEDAR FALLS, IA 50613 | TRUSTEE | 2 | $0 |
| JOHN LOCKE PO BOX 1034, CEDAR FALLS, IA 50613 | TRUSTEE | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1034, CEDAR FALLS, IA 50613-0048
- Signed the 990-PF
- JACK R LOCKE, TRUSTEE
- Phone
- (319) 277-8000
- Website
- WWW.WBSMALLTRUST.COM
- Return prepared by
- CREATIVE PLANNING TAX LLC
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
- 42-6161925
- 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
- 2009
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Education (B84)
- Assets (IRS master file)
- $1,820,857
- Income (IRS master file)
- $577,197
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $129,047 | $129,424 | $1,820,857 | XML |
| 990-PF | December 2024 | $112,461 | $117,070 | $1,821,234 | XML |
| 990-PF | December 2023 | $88,847 | $138,925 | $1,828,324 | 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 42-6161925).
Questions about W B SMALL TRUST
- What is the EIN of W B SMALL TRUST?
- The employer identification number (EIN) of W B SMALL TRUST is 42-6161925.
- Is W B SMALL TRUST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
- Are donations to W B SMALL TRUST tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does W B SMALL TRUST file?
- Form 990-PF. Private foundations file every year.
- When is the next return of W B SMALL 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 W B SMALL 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 W B SMALL TRUST?
- The 990-PF for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does W B SMALL TRUST have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $129,047, expenses of $129,424 and total assets of $1,820,857 at year end.
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