Nonprofit · EIN 57-1127971
SHIRLEY SMITH FOUNDATION
Tax-exempt · GREENVILLE, SC 29606
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $30,531 | $21,017 | $9,514 | $229,160 | $0 | $229,160 |
| December 31, 2024 | 990-PF | -$58,142 | $48,316 | -$106,458 | $219,646 | $0 | $219,646 |
| December 31, 2023 | 990-PF | $47,163 | $28,713 | $18,450 | $327,159 | $0 | $327,159 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $8,720
- Net gain from sales of assets
- $21,811
Expenses
- Grants and similar amounts paid
- $13,183
- Disbursements for charitable purposes
- $13,588
- Excise tax on investment income
- $321
Balance sheet and other
- Total assets, start of year
- $219,646
- Total assets, end of year
- $229,160
- Total liabilities, end of year
- $0
- Net assets, end of year
- $229,160
- Fair market value of assets
- $516,215
- Qualifying distributions
- $13,588
- Net investment income
- $30,531
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 |
|---|---|---|---|
| JAMES D YARBROUGH PO BOX 16477, GREENVILLE, SC 29606 | TRUSTEE | 0 | $0 |
| SHANNON G PRUSKI 118 DEL MONTE PINES DRIVE, Montgomery, TX 77316 | TRUSTEE | 0 | $0 |
| DANIEL C GRAINGER PO BOX 16477, GREENVILLE, SC 29606 | TRUSTEE | 0 | $0 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES D YARBROUGH PO BOX 16477, GREENVILLE, SC 29606 | TRUSTEE | 0 | $0 |
| SHANNON G PRUSKI 118 DEL MONTE PINES DRIVE, MONTGOMERY, TX 773161458 | TRUSTEE | 0 | $0 |
| DANIEL C GRAINGER PO BOX 16477, GREENVILLE, SC 29606 | TRUSTEE | 0 | $0 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES D YARBROUGH PO BOX 16477, GREENVILLE, SC 29606 | TRUSTEE | 0 | $0 |
| SHANNON G PRUSKI 118 DEL MONTE PINES DRIVE, MONTGOMERY, TX 773161458 | TRUSTEE | 0 | $0 |
| DANIEL C GRAINGER PO BOX 16477, GREENVILLE, SC 29606 | TRUSTEE | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 16477, GREENVILLE, SC 29606-7477
- In care of
- % JAMES D YARBROUGH
- Signed the 990-PF
- JAMES D YARBROUGH, TRUSTEE
- Phone
- (864) 617-4626
- Return prepared by
- GREENE HEENEY & ASSOCIATES
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
- 57-1127971
- 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
- 2001
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $229,160
- Income (IRS master file)
- $73,487
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $30,531 | $21,017 | $229,160 | IRS |
| 990-PF | December 2024 | -$58,142 | $48,316 | $219,646 | IRS |
| 990-PF | December 2023 | $47,163 | $28,713 | $327,159 | 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 57-1127971).
Questions about SHIRLEY SMITH FOUNDATION
- What is the EIN of SHIRLEY SMITH FOUNDATION?
- The employer identification number (EIN) of SHIRLEY SMITH FOUNDATION is 57-1127971.
- Is SHIRLEY SMITH FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2001.
- Are donations to SHIRLEY SMITH FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does SHIRLEY SMITH FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of SHIRLEY SMITH FOUNDATION 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 SHIRLEY SMITH FOUNDATION 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 SHIRLEY SMITH FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does SHIRLEY SMITH FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $30,531, expenses of $21,017 and total assets of $229,160 at year end.
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