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Nonprofit · EIN 57-1046595

J M SMITH FOUNDATION

Tax-exempt · SPARTANBURG, SC 29306

Financials

$573K$540K2023$295K$537K2024$472K$547K2025
Revenue Expenses · by fiscal year end
Financials of J M SMITH FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
February 28, 2026990-PF$471,833$547,135-$75,302$908,352$6,747$901,605
February 28, 2025990-PF$294,927$536,890-$241,963$981,590$4,683$976,907
February 29, 2024990-PF$573,028$540,432$32,596$1,218,870$0$1,218,870
Financial details: 990-PF for the year ended February 28, 2026

Revenue

Contributions, gifts and grants
$438,971
Interest
$32,862

Expenses

Grants and similar amounts paid
$539,160
Compensation of officers, directors and key employees
$0
Disbursements for charitable purposes
$539,160
Excise tax on investment income
$457

Balance sheet and other

Total assets, start of year
$981,590
Total assets, end of year
$908,352
Total liabilities, end of year
$6,747
Net assets, end of year
$901,605
Fair market value of assets
$908,352
Qualifying distributions
$539,160
Net investment income
$32,862

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 February 28, 2026, highest compensation first.

NameTitleHours / weekCompensation
ROB BARRETT
101 WEST SAINT JOHN STREET, SPARTANBURG, SC 29306
PRESIDENT1$0
TAMMY DEVINE
101 WEST SAINT JOHN STREET, SPARTANBURG, SC 29306
SECRETARY/TREASURER1$0
TERRY CASH
101 WEST SAINT JOHN STREET, SPARTANBURG, SC 29306
DIRECTOR1$0
JOE STRAYER
101 WEST SAINT JOHN STREET, SPARTANBURG, SC 29306
DIRECTOR1$0
WADE LEWIS
101 WEST SAINT JOHN STREET, SPARTANBURG, SC 29306
DIRECTOR1$0
990-PF for the year ended February 28, 2025: 6 people
NameTitleHours / weekCompensation
ROB BARRETT
101 WEST SAINT JOHN STREET, SPARTANBURG, SC 29306
PRESIDENT1$0
TAMMY DEVINE
101 WEST SAINT JOHN STREET, SPARTANBURG, SC 29306
SECRETARY/TREASURER1$0
TERRY CASH
101 WEST SAINT JOHN STREET, SPARTANBURG, SC 29306
DIRECTOR1$0
JOE STRAYER
101 WEST SAINT JOHN STREET, SPARTANBURG, SC 29306
DIRECTOR1$0
WADE LEWIS
101 WEST SAINT JOHN STREET, SPARTANBURG, SC 29306
DIRECTOR1$0
KYLE WALTZ
101 WEST SAINT JOHN STREET, SPARTANBURG, SC 29306
DIRECTOR1$0
990-PF for the year ended February 29, 2024: 6 people
NameTitleHours / weekCompensation
ROB BARRETT
101 WEST SAINT JOHN STREET, SPARTANBURG, SC 29306
PRESIDENT1$0
TAMMY DEVINE
101 WEST SAINT JOHN STREET, SPARTANBURG, SC 29306
SECRETARY/TREASURER1$0
TERRY CASH
101 WEST SAINT JOHN STREET, SPARTANBURG, SC 29306
DIRECTOR1$0
JOE STRAYER
101 WEST SAINT JOHN STREET, SPARTANBURG, SC 29306
DIRECTOR1$0
WADE LEWIS
101 WEST SAINT JOHN STREET, SPARTANBURG, SC 29306
DIRECTOR1$0
KYLE WALTZ
101 WEST SAINT JOHN STREET, SPARTANBURG, SC 29306
DIRECTOR1$0

Address and contacts

Address (IRS master file)
101 W SAINT JOHN ST STE 305, SPARTANBURG, SC 29306-5150
In care of
% JAMES C WILSON JR TREA
Signed the 990-PF
ROB BARRETT, BOARD MEMBER
Phone
(864) 542-9419
Return prepared by
SWAIMBROWN PA

What it must file and when

IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in February, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025February 28, 2026July 15, 2026990-PF on file
2024February 28, 2025July 15, 2025990-PF on file
2023February 29, 2024July 15, 2024990-PF on file

IRS record

EIN
57-1046595
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
February
Files
Form 990-PF
Assets (IRS master file)
$908,352
Income (IRS master file)
$471,833

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFFebruary 2026$471,833$547,135$908,352XML
990-PFFebruary 2025$294,927$536,890$981,590XML
990-PFFebruary 2024$573,028$540,432$1,218,870IRS
990-PFFebruary 2023–––IRS
990-PFFebruary 2022–––IRS
990-PFFebruary 2021–––IRS
990-PFFebruary 2019–––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 57-1046595).

Questions about J M SMITH FOUNDATION

What is the EIN of J M SMITH FOUNDATION?
The employer identification number (EIN) of J M SMITH FOUNDATION is 57-1046595.
Is J M SMITH FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1996.
Are donations to J M SMITH FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does J M SMITH FOUNDATION file?
Form 990-PF. Private foundations file every year.
When is the next return of J M SMITH FOUNDATION due?
The return for tax year 2026 (the year ending February 28, 2027) is due July 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did J M SMITH FOUNDATION last file with the IRS?
The latest return in the IRS public files is the 990-PF for the year ended February 2026.
Who are the officers and directors of J M SMITH FOUNDATION?
The 990-PF for the year ended February 28, 2026 lists 5 people; 0 received compensation from the organization.
How much revenue does J M SMITH FOUNDATION have?
On its 990-PF for the year ended February 28, 2026 it reported revenue of $471,833, expenses of $547,135 and total assets of $908,352 at year end.

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