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Nonprofit · EIN 23-6238148

SMITH FOUNDATION

Tax-exempt · WAYNE, PA 19087

Financials

$444K$597K2023$1.2M$628K2024$1.3M$773K2025
Revenue Expenses · by fiscal year end
Financials of SMITH FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$1,274,147$773,177$500,970$8,128,546$0$8,128,546
December 31, 2024990-PF$1,245,145$628,277$616,868$7,627,576$0$7,627,576
December 31, 2023990-PF$443,756$597,270-$153,514$7,010,708$0$7,010,708
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Dividends
$310,656
Interest
$3
Net gain from sales of assets
$963,488

Expenses

Grants and similar amounts paid
$666,000
Compensation of officers, directors and key employees
$54,200
Disbursements for charitable purposes
$738,034
Excise tax on investment income
$17,688

Balance sheet and other

Total assets, start of year
$7,627,576
Total assets, end of year
$8,128,546
Total liabilities, end of year
$0
Net assets, end of year
$8,128,546
Fair market value of assets
$14,034,947
Qualifying distributions
$738,034
Net investment income
$1,274,586

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
KENNETH M DETREUX
PO BOX 111, WAYNE, PA 19087
PRESIDENT/EXECUTIVE DIRECTOR18$50,000
ROBERT B MURRAY
PO BOX 111, WAYNE, PA 19087
ASSISTANT SECRETARY1$700
CHARLES P BARBER
PO BOX 111, WAYNE, PA 19087
BOARD MEMBER1$700
KENNETH L BRIER
PO BOX 111, WAYNE, PA 19087
BOARD MEMBER1$700
PAUL F PUGH
PO BOX 111, WAYNE, PA 19087
BOARD MEMBER1$700
CHARLIE SHIELDS
PO BOX 111, WAYNE, PA 19087
BOARD MEMBER1$700
JACK T TOMARCHIO
PO BOX 111, WAYNE, PA 19087
BOARD MEMBER1$700
WILLIAM W HEILIG
PO BOX 111, WAYNE, PA 19087
VICE PRESIDENT/TREASURER1$0
MAURA A GILLEN
PO BOX 111, WAYNE, PA 19087
BOARD MEMBER - AS OF 4/20251$0
ROBERT H MORRO
PO BOX 111, WAYNE, PA 19087
BOARD MEMBER - AS OF 4/20251$0
990-PF for the year ended December 31, 2024: 10 people
NameTitleHours / weekCompensation
CHARLES P BARBER
PO BOX 665, DOWNINGTOWN, PA 19335
PRESIDENT1$700
MARK T LEDGER
PO BOX 665, DOWNINGTOWN, PA 19335
VICE PRESIDENT TO MAY 20241$700
LEE E DANEY
PO BOX 665, DOWNINGTOWN, PA 19335
ASSISTANT SECRETARY1$700
KENNETH L BRIER
PO BOX 665, DOWNINGTOWN, PA 19335
BOARD MEMBER1$700
KENNETH M DETREUX
PO BOX 665, DOWNINGTOWN, PA 19335
BOARD MEMBER1$700
ROBERT B MURRAY
PO BOX 665, DOWNINGTOWN, PA 19335
BOARD MEMBER1$700
PAUL F PUGH
PO BOX 665, DOWNINGTOWN, PA 19335
BOARD MEMBER1$700
CHARLIE SHIELDS
PO BOX 665, DOWNINGTOWN, PA 19335
BOARD MEMBER1$700
JACK T TOMARCHIO
PO BOX 665, DOWNINGTOWN, PA 19335
BOARD MEMBER1$700
WILLIAM W HEILIG
PO BOX 665, DOWNINGTOWN, PA 19335
VICE PRESIDENT1$0
990-PF for the year ended December 31, 2023: 10 people
NameTitleHours / weekCompensation
CHARLES P BARBER
PO BOX 665, DOWNINGTOWN, PA 19335
PRESIDENT1$700
MARK T LEDGER
PO BOX 665, DOWNINGTOWN, PA 19335
VICE PRESIDENT1$700
LEE E DANEY
PO BOX 665, DOWNINGTOWN, PA 19335
ASSISTANT SECRETARY1$700
KENNETH L BRIER
PO BOX 665, DOWNINGTOWN, PA 19335
BOARD MEMBER1$700
KENNETH M DETREUX
PO BOX 665, DOWNINGTOWN, PA 19335
BOARD MEMBER1$700
ROBERT B MURRAY
PO BOX 665, DOWNINGTOWN, PA 19335
BOARD MEMBER1$700
PAUL F PUGH
PO BOX 665, DOWNINGTOWN, PA 19335
BOARD MEMBER1$700
JACK T TOMARCHIO
PO BOX 665, DOWNINGTOWN, PA 19335
BOARD MEMBER1$700
WILLIAM W HEILIG
PO BOX 665, DOWNINGTOWN, PA 19335
VICE PRESIDENT1$0
CHARLIE SHIELDS
PO BOX 665, DOWNINGTOWN, PA 19335
BOARD MEMBER1$0

Address and contacts

Address (IRS master file)
PO BOX 111, WAYNE, PA 19087-0111
Signed the 990-PF
KENNETH M DETREUX, PRESIDENT/EXECUTIVE DIRECTOR
Phone
(610) 970-3080
Return prepared by
CLIFTONLARSONALLEN LLP

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
23-6238148
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
1951
Accounting year ends
December
Files
Form 990-PF
Assets (IRS master file)
$8,128,546
Income (IRS master file)
$1,621,542

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$1,274,147$773,177$8,128,546IRS
990-PFDecember 2024$1,245,145$628,277$7,627,576XML
990-PFDecember 2023$443,756$597,270$7,010,708XML
990-PFDecember 2022–––IRS
990-PFDecember 2021–––IRS
990-PFDecember 2020–––IRS
990-PFDecember 2019–––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 23-6238148).

Questions about SMITH FOUNDATION

What is the EIN of SMITH FOUNDATION?
The employer identification number (EIN) of SMITH FOUNDATION is 23-6238148.
Is SMITH FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1951.
Are donations to SMITH FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does SMITH FOUNDATION file?
Form 990-PF. Private foundations file every year.
When is the next return of SMITH 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 SMITH 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 SMITH FOUNDATION?
The 990-PF for the year ended December 31, 2025 lists 10 people; 7 received compensation from the organization, the highest $50,000 (KENNETH M DETREUX, PRESIDENT/EXECUTIVE DIRECTOR).
How much revenue does SMITH FOUNDATION have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $1,274,147, expenses of $773,177 and total assets of $8,128,546 at year end.

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