Nonprofit · EIN 55-0798231
WILBUR S SMITH AND STEPHANIE E SMITH-PHILLIPS FOUNDATION INC
Also known as SHEFFIELD DAVID G TTEE
Tax-exempt · CHARLESTON, SC 29401
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-PF | $57,179 | $30,920 | $26,259 | $1,026,454 | $0 | $1,026,454 |
| December 31, 2023 | 990-PF | $316,870 | $64,942 | $251,928 | $999,782 | $0 | $999,782 |
Financial details: 990-PF for the year ended December 31, 2024
Revenue
- Dividends
- $23,310
- Interest
- $9,493
- Net gain from sales of assets
- $23,875
- Other income
- $501
Expenses
- Grants and similar amounts paid
- $18,000
- Disbursements for charitable purposes
- $18,000
- Excise tax on investment income
- $664
Balance sheet and other
- Total assets, start of year
- $999,782
- Total assets, end of year
- $1,026,454
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,026,454
- Fair market value of assets
- $1,215,218
- Qualifying distributions
- $18,000
- Net investment income
- $57,179
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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEPHANIE E SMITH-PHILLIPS 101 BULL STREET, CHARLESTON, SC 29401 | DIRECTOR | 0.5 | $0 |
| JAMES H PHILLIPS 101 BULL STREET, CHARLESTON, SC 29401 | DIRECTOR | 0.5 | $0 |
| WILLIAM F QUATTLEBAUM 1901 MAIN STREET SUITE 900, COLUMBIA, SC 29201 | DIRECTOR | 0.5 | $0 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEPHANIE E SMITH-PHILLIPS 101 BULL STREET, CHARLESTON, SC 29401 | DIRECTOR | 0.5 | $0 |
| JAMES H PHILLIPS 101 BULL STREET, CHARLESTON, SC 29401 | DIRECTOR | 0.5 | $0 |
| WILLIAM F QUATTLEBAUM 1901 MAIN STREET SUITE 900, COLUMBIA, SC 29201 | DIRECTOR | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 101 BULL ST, CHARLESTON, SC 29401-1712
- Signed the 990-PF
- STEPHANIE E SMITH-PHILLIPS, DIRECTOR
- Phone
- (843) 991-1141
- Return prepared by
- DRAFFIN & TUCKER LLP
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 | Not 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
- 55-0798231
- 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
- 2004
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T22)
- Assets (IRS master file)
- $1,026,454
- Income (IRS master file)
- $194,433
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2024 | $57,179 | $30,920 | $1,026,454 | XML |
| 990-PF | December 2023 | $316,870 | $64,942 | $999,782 | 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 55-0798231).
Questions about WILBUR S SMITH AND STEPHANIE E SMITH-PHILLIPS FOUNDATION INC
- What is the EIN of WILBUR S SMITH AND STEPHANIE E SMITH-PHILLIPS FOUNDATION INC?
- The employer identification number (EIN) of WILBUR S SMITH AND STEPHANIE E SMITH-PHILLIPS FOUNDATION INC is 55-0798231.
- Is WILBUR S SMITH AND STEPHANIE E SMITH-PHILLIPS FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2004.
- Are donations to WILBUR S SMITH AND STEPHANIE E SMITH-PHILLIPS FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does WILBUR S SMITH AND STEPHANIE E SMITH-PHILLIPS FOUNDATION INC file?
- Form 990-PF. Private foundations file every year.
- When is the next return of WILBUR S SMITH AND STEPHANIE E SMITH-PHILLIPS FOUNDATION INC 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 WILBUR S SMITH AND STEPHANIE E SMITH-PHILLIPS FOUNDATION INC 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 WILBUR S SMITH AND STEPHANIE E SMITH-PHILLIPS FOUNDATION INC?
- The 990-PF for the year ended December 31, 2024 lists 3 people; 0 received compensation from the organization.
- How much revenue does WILBUR S SMITH AND STEPHANIE E SMITH-PHILLIPS FOUNDATION INC have?
- On its 990-PF for the year ended December 31, 2024 it reported revenue of $57,179, expenses of $30,920 and total assets of $1,026,454 at year end.
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