Nonprofit · EIN 56-1658247
THE WILSON L SMITH FOUNDATION THE SMITH FOUNDATION FRIENDS OF ROWAN
Also known as THE SMITH FAMILY FOUNDATION
Tax-exempt · SALISBURY, NC 28144
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $975,639 | $1,623,158 | -$647,519 | $32,674,287 | $175,375 | $32,498,912 |
| December 31, 2024 | 990-PF | $1,509,593 | $1,731,460 | -$221,867 | $32,045,474 | $200,000 | $31,845,474 |
| December 31, 2023 | 990-PF | $1,835,835 | $2,623,882 | -$788,047 | $32,121,364 | $200,000 | $31,921,364 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $6,835
- Dividends
- $368,261
- Interest
- $579,671
- Net gain from sales of assets
- -$46,039
- Other income
- $66,911
Expenses
- Grants and similar amounts paid
- $1,515,670
- Disbursements for charitable purposes
- $1,515,670
- Excise tax on investment income
- $13,023
Balance sheet and other
- Total assets, start of year
- $32,045,474
- Total assets, end of year
- $32,674,287
- Total liabilities, end of year
- $175,375
- Net assets, end of year
- $32,498,912
- Fair market value of assets
- $32,855,220
- Qualifying distributions
- $1,515,670
- Net investment income
- $936,902
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 |
|---|---|---|---|
| FELICIA EAGLE 113 CANTEBERRY DRIVE, SALISBURY, NC 28144 | BOARD MEMBER | 0 | $0 |
| JANIS L SMITH 113 CANTEBERRY DRIVE, SALISBURY, NC 28144 | PRESIDENT & | 0 | $0 |
| RONALD L SMITH 113 CANTEBERRY DRIVE, SALISBURY, NC 28144 | BOARD MEMBER | 0 | $0 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FELICIA EAGLE 113 CANTEBERRY DRIVE, SALISBURY, NC 28144 | BOARD MEMBER | 0 | $0 |
| JANIS L SMITH 113 CANTEBERRY DRIVE, SALISBURY, NC 28144 | PRESIDENT & | 0 | $0 |
| RONALD L SMITH 113 CANTEBERRY DRIVE, SALISBURY, NC 28144 | BOARD MEMBER | 0 | $0 |
990-PF for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FELICIA EAGLE 113 CANTEBERRY DRIVE, SALISBURY, NC 28144 | BOARD MEMBER | 0 | $0 |
| JANIS L SMITH 113 CANTEBERRY DRIVE, SALISBURY, NC 28144 | PRESIDENT & | 0 | $0 |
| T STUART SMITH 1169 CRABTREE CROSSING PARKWAY, MORRISVILLE, NC 27560 | BOARD MEMBER | 0 | $0 |
| RONALD L SMITH 113 CANTEBERRY DRIVE, SALISBURY, NC 28144 | BOARD MEMBER | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 214 BETHEL DR, SALISBURY, NC 28144-2806
- Signed the 990-PF
- JANIS L SMITH, PRESIDENT & BOARD
- Phone
- (704) 636-9142
- Return prepared by
- DAVIS GROUP PA CPAS
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
- 56-1658247
- 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
- 1989
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $32,674,287
- Income (IRS master file)
- $3,699,446
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $975,639 | $1,623,158 | $32,674,287 | XML |
| 990-PF | December 2024 | $1,509,593 | $1,731,460 | $32,045,474 | XML |
| 990-PF | December 2023 | $1,835,835 | $2,623,882 | $32,121,364 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | 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 56-1658247).
Questions about THE WILSON L SMITH FOUNDATION THE SMITH FOUNDATION FRIENDS OF ROWAN
- What is the EIN of THE WILSON L SMITH FOUNDATION THE SMITH FOUNDATION FRIENDS OF ROWAN?
- The employer identification number (EIN) of THE WILSON L SMITH FOUNDATION THE SMITH FOUNDATION FRIENDS OF ROWAN is 56-1658247.
- Is THE WILSON L SMITH FOUNDATION THE SMITH FOUNDATION FRIENDS OF ROWAN tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1989.
- Are donations to THE WILSON L SMITH FOUNDATION THE SMITH FOUNDATION FRIENDS OF ROWAN tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does THE WILSON L SMITH FOUNDATION THE SMITH FOUNDATION FRIENDS OF ROWAN file?
- Form 990-PF. Private foundations file every year.
- When is the next return of THE WILSON L SMITH FOUNDATION THE SMITH FOUNDATION FRIENDS OF ROWAN 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 THE WILSON L SMITH FOUNDATION THE SMITH FOUNDATION FRIENDS OF ROWAN 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 THE WILSON L SMITH FOUNDATION THE SMITH FOUNDATION FRIENDS OF ROWAN?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does THE WILSON L SMITH FOUNDATION THE SMITH FOUNDATION FRIENDS OF ROWAN have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $975,639, expenses of $1,623,158 and total assets of $32,674,287 at year end.
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