Nonprofit · EIN 65-0118624
LES AND JUDY SMOUT FOUNDATION INC
Tax-exempt · CLEARWATER, FL 33766
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| April 30, 2026 | 990-PF | $110,177 | $160,666 | -$50,489 | $1,099,569 | $0 | $1,099,569 |
| April 30, 2025 | 990-PF | $142,809 | $108,961 | $33,848 | $1,150,058 | $0 | $1,150,058 |
| April 30, 2024 | 990-PF | $179,514 | $129,429 | $50,085 | $1,116,209 | $0 | $1,116,209 |
Financial details: 990-PF for the year ended April 30, 2026
Revenue
- Dividends
- $2,895
- Net gain from sales of assets
- $107,282
Expenses
- Grants and similar amounts paid
- $155,850
- Disbursements for charitable purposes
- $155,850
- Excise tax on investment income
- $648
Balance sheet and other
- Total assets, start of year
- $1,150,058
- Total assets, end of year
- $1,099,569
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,099,569
- Fair market value of assets
- $2,109,070
- Qualifying distributions
- $155,850
- Net investment income
- $46,617
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 April 30, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LES R SMOUT P O BOX 15742, CLEARWATER, FL 33766 | PRES & TREAS | 5 | $0 |
| JUDY SMOUT P O BOX 15742, CLEARWATER, FL 33766 | VP, SECY | 0 | $0 |
| JANET HEYMAN P O BOX 15742, CLEARWATER, FL 33766 | DIRECTOR | 0 | $0 |
990-PF for the year ended April 30, 2025: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LES R SMOUT P O BOX 15742, CLEARWATER, FL 33766 | PRESIDENT, T | 5 | $0 |
| JUDY SMOUT P O BOX 15742, CLEARWATER, FL 33766 | VICE PRSIDEN | 1 | $0 |
| JANET HEYMAN P O BOX 15742, CLEARWATER, FL 33766 | DIRECTOR | 1 | $0 |
990-PF for the year ended April 30, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LES R SMOUT P O BOX 15742, CLEARWATER, FL 33766 | P, D, T | 5 | $0 |
| JUDITH N SMOUT P O BOX 15742, CLEARWATER, FL 33766 | VP, D | 0.5 | $0 |
| JANET S HEYMAN P O BOX 15742, CLEARWATER, FL 33766 | S, D | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 15742, CLEARWATER, FL 33766-5742
- Signed the 990-PF
- LES R SMOUT, PRES & TREAS
- Phone
- (727) 250-8798
- Website
- WWW.LJSFDN.ORG
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in April, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | April 30, 2026 | September 15, 2026 | 990-PF on file |
| 2024 | April 30, 2025 | September 15, 2025 | 990-PF on file |
| 2023 | April 30, 2024 | September 16, 2024 | 990-PF on file |
IRS record
- EIN
- 65-0118624
- 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
- April
- Files
- Form 990-PF
- Assets (IRS master file)
- $1,099,569
- Income (IRS master file)
- $231,617
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | April 2026 | $110,177 | $160,666 | $1,099,569 | XML |
| 990-PF | April 2025 | $142,809 | $108,961 | $1,150,058 | XML |
| 990-PF | April 2024 | $179,514 | $129,429 | $1,116,209 | XML |
| 990-PF | April 2023 | – | – | – | IRS |
| 990-PF | April 2022 | – | – | – | IRS |
| 990-PF | April 2021 | – | – | – | IRS |
| 990-PF | April 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 65-0118624).
Questions about LES AND JUDY SMOUT FOUNDATION INC
- What is the EIN of LES AND JUDY SMOUT FOUNDATION INC?
- The employer identification number (EIN) of LES AND JUDY SMOUT FOUNDATION INC is 65-0118624.
- Is LES AND JUDY SMOUT FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1989.
- Are donations to LES AND JUDY SMOUT FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does LES AND JUDY SMOUT FOUNDATION INC file?
- Form 990-PF. Private foundations file every year.
- When is the next return of LES AND JUDY SMOUT FOUNDATION INC due?
- The return for tax year 2026 (the year ending April 30, 2027) is due September 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LES AND JUDY SMOUT FOUNDATION INC last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended April 2026.
- Who are the officers and directors of LES AND JUDY SMOUT FOUNDATION INC?
- The 990-PF for the year ended April 30, 2026 lists 3 people; 0 received compensation from the organization.
- How much revenue does LES AND JUDY SMOUT FOUNDATION INC have?
- On its 990-PF for the year ended April 30, 2026 it reported revenue of $110,177, expenses of $160,666 and total assets of $1,099,569 at year end.
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