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Nonprofit · EIN 59-1038572

MCGREGOR AND ELIZABETH WILSON SMITH FOUNDATION INC

Tax-exempt · CUTLER BAY, FL 33157

Financials

$0$11K2022$9K$7K2023$9K$7K2024$10K$11K2025
Revenue Expenses · by fiscal year end
Financials of MCGREGOR AND ELIZABETH WILSON SMITH FOUNDATION INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$10,063$10,543-$480$685,109$0$685,109
December 31, 2024990-PF$9,060$7,223$1,837$685,589$0$685,589
December 31, 2023990-PF$9,000$7,225$1,775$683,752$0$683,752
December 31, 2022990-PF$0$10,694-$10,694$682,038$61$681,977
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$10,000
Other income
$63

Expenses

Grants and similar amounts paid
$0
Disbursements for charitable purposes
$8,940

Balance sheet and other

Total assets, start of year
$685,589
Total assets, end of year
$685,109
Total liabilities, end of year
$0
Net assets, end of year
$685,109
Fair market value of assets
$685,109
Qualifying distributions
$8,940

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.

NameTitleHours / weekCompensation
LORIE S LARSON
9120 RIDGELAND DRIVE, CUTLER BAY, FL 33157
P/T/D0$0
JUDY L SMITH
154 NW LIVINGSTON RD, MADISON, FL 32340
D0$0
SCOTT SMITH
285 GRASSY GAP RD, CLYDE, NC 28721
VPD0$0
990-PF for the year ended December 31, 2024: 3 people
NameTitleHours / weekCompensation
LORIE S LARSON
9120 RIDGELAND DRIVE, CUTLER BAY, FL 33157
P/T/D0$0
JUDY L SMITH
154 NW LIVINGSTON RD, MADISON, FL 32340
D0$0
SCOTT SMITH
285 GRASSY GAP RD, CLYDE, NC 28721
VPD0$0
990-PF for the year ended December 31, 2023: 3 people
NameTitleHours / weekCompensation
LORIE S LARSON
9120 RIDGELAND DRIVE, CUTLER BAY, FL 33157
P/T/D0$0
JUDY L SMITH
9120 RIDGELAND DR, CUTLER BAY, FL 33157
VP/D0$0
SCOTT SMITH
331 S 104TH STREET SUITE C, LOUISEVILLE, CO 80027
D0$0
990-PF for the year ended December 31, 2022: 3 people
NameTitleHours / weekCompensation
LORIE S LARSON
9120 RIDGELAND DRIVE, CUTLER BAY, FL 33157
P/T/D0$0
JUDY L SMITH
9120 RIDGELAND DR, CUTLER BAY, FL 33157
VP/D0$0
SCOTT SMITH
331 S 104TH STREET SUITE C, LOUISEVILLE, CO 80027
D0$0

Address and contacts

Address (IRS master file)
9120 RIDGELAND DR, CUTLER BAY, FL 33157-8859
In care of
% MICHAEL A BARROW C P A
Signed the 990-PF
LORIE S LARSON, P/T/D
Phone
(305) 431-5400
Return prepared by
GRAMLING & HAYA CPA 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 December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-PF on file
2024December 31, 2024May 15, 2025990-PF on file
2023December 31, 2023May 15, 2024990-PF on file

IRS record

EIN
59-1038572
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Private non-operating foundation
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
1964
Accounting year ends
December
Files
Form 990-PF
Assets (IRS master file)
$685,109
Income (IRS master file)
$10,063

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$10,063$10,543$685,109IRS
990-PFDecember 2024$9,060$7,223$685,589IRS
990-PFDecember 2023$9,000$7,225$683,752XML
990-PFDecember 2022$0$10,694$682,038XML
990-PFDecember 2021–––IRS
990-PFDecember 2020–––IRS
990-PFDecember 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 59-1038572).

Questions about MCGREGOR AND ELIZABETH WILSON SMITH FOUNDATION INC

What is the EIN of MCGREGOR AND ELIZABETH WILSON SMITH FOUNDATION INC?
The employer identification number (EIN) of MCGREGOR AND ELIZABETH WILSON SMITH FOUNDATION INC is 59-1038572.
Is MCGREGOR AND ELIZABETH WILSON SMITH FOUNDATION INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1964.
Are donations to MCGREGOR AND ELIZABETH WILSON SMITH FOUNDATION INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does MCGREGOR AND ELIZABETH WILSON SMITH FOUNDATION INC file?
Form 990-PF. Private foundations file every year.
When is the next return of MCGREGOR AND ELIZABETH WILSON SMITH FOUNDATION INC 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 MCGREGOR AND ELIZABETH WILSON SMITH FOUNDATION INC 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 MCGREGOR AND ELIZABETH WILSON SMITH FOUNDATION INC?
The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
How much revenue does MCGREGOR AND ELIZABETH WILSON SMITH FOUNDATION INC have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $10,063, expenses of $10,543 and total assets of $685,109 at year end.

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