Nonprofit · EIN 54-1442734
SMA FOUNDATION INC
Tax-exempt · STAUNTON, VA 24402
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990 | $116,158 | $174,919 | -$58,761 | $651,518 | $886 | $650,632 |
| August 31, 2024 | 990 | $128,447 | $136,285 | -$7,838 | $712,740 | $1,160 | $711,580 |
| August 31, 2023 | 990 | $169,916 | $168,114 | $1,802 | $711,523 | $1,389 | $710,134 |
Financial details: 990 for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $83,996
- Program service revenue
- $0
- Investment income
- $27,839
- Net income from fundraising events
- $4,499
- Net income from sales of inventory
- -$176
- Other revenue
- $4,323
Expenses
- Grants and similar amounts paid
- $76,500
- Other salaries and wages
- $45,962
- Salaries, compensation and benefits (total)
- $49,494
- Professional fundraising fees
- $0
- Accounting fees
- $4,311
- Depreciation
- $616
- Program services (functional)
- $113,371
- Management and general (functional)
- $59,158
- Fundraising (functional)
- $2,390
Balance sheet and other
- Total assets, start of year
- $712,740
- Total assets, end of year
- $651,518
- Total liabilities, end of year
- $886
- Net assets, end of year
- $650,632
- Land, buildings and equipment
- $2,865
- Publicly traded securities
- $560,095
- Net assets without donor restrictions
- $286,299
- Net assets with donor restrictions
- $364,333
- Gross receipts
- $139,173
- Employees
- 2
- Volunteers
- 1
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 for the year ended August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID SHIPULA | PRESIDENT Trustee or director, Officer | 4 | $0 |
| MARK J ORR | VICE PRESIDE Trustee or director, Officer | 4 | $0 |
| PETER BIRCKHEAD | TREASURER Trustee or director, Officer | 4 | $0 |
| TIMOTHY R SCHEEL | SECRETARY Trustee or director, Officer | 4 | $0 |
| ALFRED ROSSY | DIRECTOR Trustee or director | 2 | $0 |
| EDMUND A SMITH | DIRECTOR Trustee or director | 2 | $0 |
| WARREN HUTTON | DIRECTOR Trustee or director | 2 | $0 |
| BURDETTE W HOLMES | DIRECTOR Trustee or director | 2 | $0 |
| WILLIAM K BISSETT | DIRECTOR Trustee or director | 2 | $0 |
| EUGUNE K EHMANN | DIRECTOR Trustee or director | 2 | $0 |
| DOMINICK A DALBO | DIRECTOR Trustee or director | 2 | $0 |
| JOSEPH A FRANK JR | DIRECTOR Trustee or director | 2 | $0 |
| ANTHONY J SHIPULA | DIRECTOR Trustee or director | 2 | $0 |
| EDMUND P LEIGH | DIRECTOR Trustee or director | 2 | $0 |
990 for the year ended August 31, 2024: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID SHIPULA | PRESIDENT Trustee or director, Officer | 4 | $0 |
| MARK J ORR | VICE PRESIDE Trustee or director, Officer | 4 | $0 |
| PETER BIRCKHEAD | TREASURER Trustee or director, Officer | 4 | $0 |
| TIMOTHY R SCHEEL | SECRETARY Trustee or director, Officer | 4 | $0 |
| ALFRED ROSSY | DIRECTOR Trustee or director | 2 | $0 |
| EDMUND A SMITH | DIRECTOR Trustee or director | 2 | $0 |
| WARREN HUTTON | DIRECTOR Trustee or director | 2 | $0 |
| BURDETTE W HOLMES | DIRECTOR Trustee or director | 2 | $0 |
| WILLIAM K BISSETT | DIRECTOR Trustee or director | 2 | $0 |
| EUGUNE K EHMANN | DIRECTOR Trustee or director | 2 | $0 |
| DOMINICK A DALBO | DIRECTOR Trustee or director | 2 | $0 |
| JOSEPH A FRANK JR | DIRECTOR Trustee or director | 2 | $0 |
| ANTHONY J SHIPULA | DIRECTOR Trustee or director | 2 | $0 |
| EDMUND P LEIGH | DIRECTOR Trustee or director | 2 | $0 |
990 for the year ended August 31, 2023: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID SHIPULA | PRESIDENT Trustee or director, Officer | 4 | $0 |
| PETER BIRCKHEAD | TREASURER Trustee or director, Officer | 4 | $0 |
| ALFRED ROSSY | DIRECTOR Trustee or director | 2 | $0 |
| EDMUND A SMITH | DIRECTOR Trustee or director | 2 | $0 |
| WARREN HUTTON | DIRECTOR Trustee or director | 2 | $0 |
| BURDETTE W HOLMES | DIRECTOR Trustee or director | 2 | $0 |
| MARK J ORR | VICE PRESIDE Trustee or director, Officer | 4 | $0 |
| WILLIAM K BISSETT | DIRECTOR Trustee or director | 2 | $0 |
| EUGUNE K EHMANN | DIRECTOR Trustee or director | 2 | $0 |
| DOMINICK A DALBO | DIRECTOR Trustee or director | 2 | $0 |
| EDMUND P LEIGH | DIRECTOR Trustee or director | 2 | $0 |
| JOSEPH A FRANK JR | DIRECTOR Trustee or director | 2 | $0 |
| TIMOTHY R SCHEEL | SECRETARY Trustee or director, Officer | 4 | $0 |
| ANTHONY J SHIPULA | DIRECTOR Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 958, STAUNTON, VA 24402-0958
- Principal officer (990 for 2024)
- DAVID SHIPULA, 222 LYNWOOD AVE, HANOVER TOWNSHIP, PA 18706
- Signed the 990
- PETER BIRCKHEAD, TREASURER
- Phone
- (540) 885-1309
- Website
- WWW.SMA-ALUMNI.ORG
- Return prepared by
- WHITE WITHERS MASINCUP & CANNADAY PC
Mission
SUPPORT OF MILITARY SCHOOL EDUCATION AND PRESERVATION OF HISTORY OF STAUNTON MILITARY ACADEMY
Program accomplishments
- FOUNDATION OPERATES A MUSEUM USING VOLUNTEERS THAT FOCUSES ON THE HISTORY OF STAUNTON MILITARY ACADEMY. APPROXIMATELY 250 VISITORS FOR THE YEAR.Expenses $32,476
- SUPPORT OF MILITARY EDUCATION BY RAISING FUNDS AND CONTRIBUTING TO THE SCHOLARSHIP PROGRAM AT MARY BALDWIN UNIVERSITY FOR THE VIRGINIA WOMEN'S INSTITUTE FOR LEADERSHIP.Expenses $80,895 · grants $76,500
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990 on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990 on file |
IRS record
- EIN
- 54-1442734
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1989
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $651,518
- Income (IRS master file)
- $139,173
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | August 2025 | $116,158 | $174,919 | $651,518 | IRS |
| 990 | August 2024 | – | – | – | IRS |
| 990 | August 2023 | $169,916 | $168,114 | $711,523 | IRS |
| 990 | August 2022 | – | – | – | IRS |
| 990 | August 2021 | – | – | – | IRS |
| 990 | August 2020 | – | – | – | IRS |
| 990 | August 2019 | – | – | – | IRS |
| 990 | August 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 54-1442734).
Questions about SMA FOUNDATION INC
- What is the EIN of SMA FOUNDATION INC?
- The employer identification number (EIN) of SMA FOUNDATION INC is 54-1442734.
- Is SMA FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1989.
- Are donations to SMA FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SMA FOUNDATION INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SMA FOUNDATION INC due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SMA FOUNDATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended August 2025.
- Who is the principal officer of SMA FOUNDATION INC?
- The 990 for the year ended August 31, 2025 names DAVID SHIPULA.
- Who are the officers and directors of SMA FOUNDATION INC?
- The 990 for the year ended August 31, 2025 lists 14 people; 0 received compensation from the organization.
- How much revenue does SMA FOUNDATION INC have?
- On its 990 for the year ended August 31, 2025 it reported revenue of $116,158, expenses of $174,919 and total assets of $651,518 at year end.
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