Nonprofit · EIN 82-3533349
SMITH & ATCHESON FUND FOR
Tax-exempt · WASHINGTON, DC 20003
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $161,397 | $107,322 | $54,075 | $1,509,457 | $0 | $1,509,457 |
| December 31, 2024 | 990-PF | $97,050 | $101,924 | -$4,874 | $1,358,383 | $0 | $1,358,383 |
| December 31, 2023 | 990-PF | $65,392 | $82,739 | -$17,347 | $1,233,893 | $0 | $1,233,893 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $26,934
- Net gain from sales of assets
- $134,463
Expenses
- Grants and similar amounts paid
- $86,238
- Disbursements for charitable purposes
- $88,158
- Excise tax on investment income
- $1,977
Balance sheet and other
- Total assets, start of year
- $1,358,383
- Total assets, end of year
- $1,509,457
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,509,457
- Fair market value of assets
- $1,509,457
- Qualifying distributions
- $88,158
- Net investment income
- $161,397
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 |
|---|---|---|---|
| Gene M Smith 130 D Street SE, Washington, DC 20003 | President | 1 | $0 |
| Rachel K Atcheson 130 D Street SE, Washington, DC 20003 | Secretary | 1 | $0 |
| Gail S Cornell 130 D Street SE, Washington, DC 20003 | Board Member | 1 | $0 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GENE M SMITH 130 D STREET SE, WASHINGTON, DC 20003 | PRESIDENT & FOUNDER | 1 | $0 |
| RACHEL K ATCHESON 130 D STREET SE, WASHINGTON, DC 20003 | SECRETARY | 1 | $0 |
| GAIL S CORNELL 130 D STREET SE, WASHINGTON, DC 20003 | BOARD MEMBER | 1 | $0 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GENE M SMITH 130 D STREET SE, WASHINGTON, DC 20003 | PRESIDENT & FOUNDER | 1 | $0 |
| RACHEL K ATCHESON 130 D STREET SE, WASHINGTON, DC 20003 | SECRETARY | 1 | $0 |
| GAIL S CORNELL 130 D STREET SE, WASHINGTON, DC 20003 | BOARD MEMBER | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 130 D ST SE, WASHINGTON, DC 20003-1810
- In care of
- % GENE M SMITH
- Signed the 990-PF
- Gene M Smith, President
- Phone
- (703) 887-4016
- Return prepared by
- Sullivan & Company CPAs
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
- 82-3533349
- 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
- 2018
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T22)
- Assets (IRS master file)
- $1,509,457
- Income (IRS master file)
- $422,314
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $161,397 | $107,322 | $1,509,457 | XML |
| 990-PF | December 2024 | $97,050 | $101,924 | $1,358,383 | IRS |
| 990-PF | December 2023 | $65,392 | $82,739 | $1,233,893 | 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 82-3533349).
Questions about SMITH & ATCHESON FUND FOR
- What is the EIN of SMITH & ATCHESON FUND FOR?
- The employer identification number (EIN) of SMITH & ATCHESON FUND FOR is 82-3533349.
- Is SMITH & ATCHESON FUND FOR tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2018.
- Are donations to SMITH & ATCHESON FUND FOR tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does SMITH & ATCHESON FUND FOR file?
- Form 990-PF. Private foundations file every year.
- When is the next return of SMITH & ATCHESON FUND FOR 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 SMITH & ATCHESON FUND FOR 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 SMITH & ATCHESON FUND FOR?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does SMITH & ATCHESON FUND FOR have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $161,397, expenses of $107,322 and total assets of $1,509,457 at year end.
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