Nonprofit · EIN 20-7254961
W BOYD & EMILY MONTAGUE FREY SMITHKING CHARITABLE FOUNDATION
Also known as ELLEN KING RINEY TTEE
Tax-exempt · CORDOVA, TN 38018
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $102,657 | $140,492 | -$37,835 | $439,171 | $0 | $439,171 |
| December 31, 2024 | 990-PF | $77,333 | $129,154 | -$51,821 | $477,006 | $0 | $477,006 |
| December 31, 2023 | 990-PF | $40,050 | $122,553 | -$82,503 | $528,827 | $0 | $528,827 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $10,082
- Net gain from sales of assets
- $92,067
- Other income
- $508
Expenses
- Grants and similar amounts paid
- $121,000
- Compensation of officers, directors and key employees
- $15,000
- Disbursements for charitable purposes
- $122,448
- Excise tax on investment income
- $1,403
Balance sheet and other
- Total assets, start of year
- $477,006
- Total assets, end of year
- $439,171
- Total liabilities, end of year
- $0
- Net assets, end of year
- $439,171
- Fair market value of assets
- $562,224
- Qualifying distributions
- $122,448
- Net investment income
- $102,657
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 |
|---|---|---|---|
| ELLEN KING RINEY 8456 LOFTEN COVE, CORDOVA, TN 38018 | TRUSTEE | 1 | $5,000 |
| BRENDA BARNES 8045 BUTTERCUP CIRCLE SOUTH, FORT WORTH, TX 76123 | TREASURER | 1 | $5,000 |
| JANE PEPPER 493 GWEN ROAD, SENATOBIA, MS 38668 | SECRETARY | 1 | $5,000 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ELLEN KING RINEY 8456 LOFTEN COVE, CORDOVA, TN 38018 | TRUSTEE | 1 | $0 |
| BRENDA BARNES 8045 BUTTERCUP CIRCLE SOUTH, FORT WORTH, TX 76123 | TREASURER | 1 | $0 |
| JANE PEPPER 493 GWEN ROAD, SENATOBIA, MS 38668 | SECRETARY | 1 | $0 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ELLEN KING RINEY 8456 LOFTEN COVE, CORDOVA, TN 38018 | TRUSTEE | 1 | $0 |
| BRENDA BARNES 8045 BUTTERCUP CIRCLE SOUTH, FORT WORTH, TX 76123 | TREASURER | 1 | $0 |
| JANE PEPPER 493 GWEN ROAD, SENATOBIA, MS 38668 | SECRETARY | 1 | $0 |
Address and contacts
- Address (IRS master file)
- CO ELLEN RINEY 8456 LOFTEN COVE, CORDOVA, TN 38018-0000
- In care of
- % ELLEN RINEY
- Signed the 990-PF
- ELLEN RINEY, CO-TRUSTEE
- Phone
- (660) 665-3747
- Return prepared by
- HARDEN CUMMINS MOSS & MILLER LLC
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
- 20-7254961
- 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
- 2008
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $439,171
- Income (IRS master file)
- $178,956
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $102,657 | $140,492 | $439,171 | IRS |
| 990-PF | December 2024 | $77,333 | $129,154 | $477,006 | IRS |
| 990-PF | December 2023 | $40,050 | $122,553 | $528,827 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 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 20-7254961).
Questions about W BOYD & EMILY MONTAGUE FREY SMITHKING CHARITABLE FOUNDATION
- What is the EIN of W BOYD & EMILY MONTAGUE FREY SMITHKING CHARITABLE FOUNDATION?
- The employer identification number (EIN) of W BOYD & EMILY MONTAGUE FREY SMITHKING CHARITABLE FOUNDATION is 20-7254961.
- Is W BOYD & EMILY MONTAGUE FREY SMITHKING CHARITABLE FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2008.
- Are donations to W BOYD & EMILY MONTAGUE FREY SMITHKING CHARITABLE FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does W BOYD & EMILY MONTAGUE FREY SMITHKING CHARITABLE FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of W BOYD & EMILY MONTAGUE FREY SMITHKING CHARITABLE 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 W BOYD & EMILY MONTAGUE FREY SMITHKING CHARITABLE 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 W BOYD & EMILY MONTAGUE FREY SMITHKING CHARITABLE FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 3 received compensation from the organization, the highest $5,000 (ELLEN KING RINEY, TRUSTEE).
- How much revenue does W BOYD & EMILY MONTAGUE FREY SMITHKING CHARITABLE FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $102,657, expenses of $140,492 and total assets of $439,171 at year end.
Other nonprofits in CORDOVA
- BOLL WEEVIL PROTECTION FUND INC EIN 46-4290386 · last filed 990 for 2024
- EDENTON CHARITABLE FOUNDATION EIN 33-2207832 · last filed 990-PF for 2025
- LAWRENCE M & KERIN C MAGDOVITZ FOUNDATION EIN 47-2122518 · last filed 990-PF for 2025
- NEIL AND ELIZABETH GRIFFIN CHARITABLE FOUNDATION EIN 93-2923303 · last filed 990-PF for 2025
- YX GIVES EIN 86-2652520 · last filed 990 for 2025
- PROTEUS SYNDROME FOUNDATION EIN 43-1664624 · last filed 990 for 2025
- TIMOTHY INTERNATIONAL EIN 62-1741680 · last filed 990-EZ for 2025
- BANKS FOUNDATION EIN 51-0436811 · last filed 990-PF for 2025
All nonprofits in CORDOVA · Tennessee · Philanthropy, voluntarism and grantmaking foundations