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Nonprofit · EIN 52-6813909

ADAM SMITH INSTITUTE TR

Also known as LEHRFELD WILLIAM P C TTEE

Tax-exempt · ROCKVILLE, MD 20850

Financials

$50K$96K2023$150K$168K2024
Revenue Expenses · by fiscal year end
Financials of ADAM SMITH INSTITUTE TR by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990-PF$150,000$167,922-$17,922$41,994$0$41,994
December 31, 2023990-PF$50,000$95,614-$45,614$7,857$0$7,857
Financial details: 990-PF for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$150,000

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$0
Disbursements for charitable purposes
$167,922

Balance sheet and other

Total assets, start of year
$7,857
Total assets, end of year
$41,994
Total liabilities, end of year
$0
Net assets, end of year
$41,994
Fair market value of assets
$41,994
Qualifying distributions
$167,922

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, 2024, highest compensation first.

NameTitleHours / weekCompensation
TYLER GOODSPEED
1 RESEARCH CT 400, ROCKVILLE, MD 20850
TRUSTEE0$0
JAMES LAWSON
1 RESEARCH CT 400, ROCKVILLE, MD 20850
TRUSTEE0$0
990-PF for the year ended December 31, 2023: 2 people
NameTitleHours / weekCompensation
TYLER GOODSPEED
1 RESEARCH CT 400, ROCKVILLE, MD 20850
TRUSTEE0$0
JAMES LAWSON
1 RESEARCH CT 400, ROCKVILLE, MD 20850
TRUSTEE0$0

Address and contacts

Address (IRS master file)
1 RESEARCH CT STE 400, ROCKVILLE, MD 20850-6222
Signed the 990-PF
JAMES LAWSON, TRUSTEE
Phone
(301) 979-6000
Return prepared by
CBIZ ADVISORS 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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990-PF on file
2023December 31, 2023May 15, 2024990-PF on file

IRS record

EIN
52-6813909
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
1996
Accounting year ends
December
Files
Form 990-PF
Assets (IRS master file)
$41,994
Income (IRS master file)
$150,000

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2024$150,000$167,922$41,994IRS
990-PFDecember 2023$50,000$95,614$7,857XML
990-PFDecember 2022–––IRS
990-PFDecember 2021–––IRS
990-PFDecember 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 52-6813909).

Questions about ADAM SMITH INSTITUTE TR

What is the EIN of ADAM SMITH INSTITUTE TR?
The employer identification number (EIN) of ADAM SMITH INSTITUTE TR is 52-6813909.
Is ADAM SMITH INSTITUTE TR tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1996.
Are donations to ADAM SMITH INSTITUTE TR tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does ADAM SMITH INSTITUTE TR file?
Form 990-PF. Private foundations file every year.
When is the next return of ADAM SMITH INSTITUTE TR due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did ADAM SMITH INSTITUTE TR last file with the IRS?
The latest return in the IRS public files is the 990-PF for the year ended December 2024.
Who are the officers and directors of ADAM SMITH INSTITUTE TR?
The 990-PF for the year ended December 31, 2024 lists 2 people; 0 received compensation from the organization.
How much revenue does ADAM SMITH INSTITUTE TR have?
On its 990-PF for the year ended December 31, 2024 it reported revenue of $150,000, expenses of $167,922 and total assets of $41,994 at year end.

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