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Nonprofit · EIN 81-3522063

SMART FAMILY FOUNDATION

Tax-exempt · GREENVILLE, SC 29615

Financials

$561K$173K2023$641K$110K2024$261K$89K2025
Revenue Expenses · by fiscal year end
Financials of SMART FAMILY FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$261,083$89,488$171,595$2,604,583$0$2,604,583
December 31, 2024990-PF$640,970$110,079$530,891$2,432,988$0$2,432,988
December 31, 2023990-PF$561,192$172,834$388,358$1,930,185$28,088$1,902,097
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$225,000
Dividends
$4,838
Interest
$31,245

Expenses

Grants and similar amounts paid
$70,000
Disbursements for charitable purposes
$70,000
Excise tax on investment income
$231

Balance sheet and other

Total assets, start of year
$2,432,988
Total assets, end of year
$2,604,583
Total liabilities, end of year
$0
Net assets, end of year
$2,604,583
Fair market value of assets
$2,988,145
Qualifying distributions
$70,000
Net investment income
$36,083

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
RUSSELL HOKE SMART
604 BLACKS DR, GREENVILLE, SC 29615
TRUSTEE0$0
HELEN SMART
604 BLACKS DRIVE, GREENVILLE, SC 29615
TRUSTEE0$0
RILEY HOKE SMART
604 BLACKS DRIVE, GREENVILLE, SC 29615
TRUSTEE0$0
CARRIE SMART
604 BLACKS DRIVE, GREENVILLE, SC 29615
TRUSTEE0$0
REBECCA L SMART
604 BLACKS DRIVE, GREENVILLE, SC 29615
TRUSTEE0$0
990-PF for the year ended December 31, 2024: 5 people
NameTitleHours / weekCompensation
RUSSELL HOKE SMART
604 BLACKS DR, GREENVILLE, SC 29615
TRUSTEE0$0
HELEN SMART
604 BLACKS DRIVE, GREENVILLE, SC 29615
TRUSTEE0$0
RILEY HOKE SMART
604 BLACKS DRIVE, GREENVILLE, SC 29615
TRUSTEE0$0
CARRIE SMART
604 BLACKS DRIVE, GREENVILLE, SC 29615
TRUSTEE0$0
REBECCA L SMART
604 BLACKS DRIVE, GREENVILLE, SC 29615
TRUSTEE0$0
990-PF for the year ended December 31, 2023: 5 people
NameTitleHours / weekCompensation
RUSSELL HOKE SMART
154 RIVERPLACE, UNIT 401, GREENVILLE, SC 296012594
TRUSTEE0$0
HELEN SMART
154 RIVERPLACE, UNIT 401, GREENVILLE, SC 29601
TRUSTEE0$0
RILEY HOKE SMART
604 BLACKS DRIVE, GREENVILLE, SC 29615
TRUSTEE0$0
CARRIE SMART
604 BLACKS DRIVE, GREENVILLE, SC 29615
TRUSTEE0$0
REBECCA L SMART
604 BLACKS DRIVE, GREENVILLE, SC 29615
TRUSTEE0$0

Address and contacts

Address (IRS master file)
604 BLACKS DR, GREENVILLE, SC 29615-4308
In care of
% RUSSELL H SMART
Signed the 990-PF
RUSSELL HOKE SMART, TRUSTEE
Phone
(864) 380-2912
Return prepared by
COPPER ADVISORS

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
81-3522063
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
2016
Accounting year ends
December
Files
Form 990-PF
Assets (IRS master file)
$2,604,583
Income (IRS master file)
$261,083

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$261,083$89,488$2,604,583XML
990-PFDecember 2024$640,970$110,079$2,432,988XML
990-PFDecember 2023$561,192$172,834$1,930,185XML
990-PFDecember 2022–––IRS
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 81-3522063).

Questions about SMART FAMILY FOUNDATION

What is the EIN of SMART FAMILY FOUNDATION?
The employer identification number (EIN) of SMART FAMILY FOUNDATION is 81-3522063.
Is SMART FAMILY FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2016.
Are donations to SMART FAMILY FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does SMART FAMILY FOUNDATION file?
Form 990-PF. Private foundations file every year.
When is the next return of SMART FAMILY 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 SMART FAMILY 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 SMART FAMILY FOUNDATION?
The 990-PF for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
How much revenue does SMART FAMILY FOUNDATION have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $261,083, expenses of $89,488 and total assets of $2,604,583 at year end.

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