Nonprofit · EIN 26-1405041
NOEL C AND IDA B SMITH CHARITABLE FOUNDATION
Tax-exempt · MESA, AZ 85203
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $2,869,802 | $2,764,548 | $105,254 | $33,371,925 | $0 | $33,371,925 |
| December 31, 2024 | 990-PF | $1,920,865 | $2,034,428 | -$113,563 | $33,159,015 | $0 | $33,159,015 |
| December 31, 2023 | 990-PF | $985,520 | $1,379,088 | -$393,568 | $31,051,879 | $0 | $31,051,879 |
| December 31, 2022 | 990-PF | $69,865 | $82,270 | -$12,405 | $1,765,168 | $0 | $1,765,168 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $951,713
- Net gain from sales of assets
- $1,918,089
Expenses
- Grants and similar amounts paid
- $2,601,188
- Compensation of officers, directors and key employees
- $91,200
- Disbursements for charitable purposes
- $2,664,264
- Excise tax on investment income
- $39,631
Balance sheet and other
- Total assets, start of year
- $33,159,015
- Total assets, end of year
- $33,371,925
- Total liabilities, end of year
- $0
- Net assets, end of year
- $33,371,925
- Fair market value of assets
- $42,166,334
- Qualifying distributions
- $2,664,264
- Net investment income
- $2,869,802
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 |
|---|---|---|---|
| ROBERT L PACKARD 2158 N GILBERT ROAD STE 117, MESA, AZ 85203 | SEC/TREAS | 8 | $45,600 |
| JOHN BORTA 1435 SEMAR COURT, MOUNT PROSPECT, IL 60056 | President | 8 | $45,600 |
990-PF for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBERT L PACKARD 2158 N GILBERT ROAD STE 117, MESA, AZ 85203 | SEC/TREAS | 0 | $40,800 |
| JOHN BORTA 1435 SEMAR COURT, MOUNT PROSPECT, IL 60056 | President | 0 | $40,800 |
990-PF for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBERT L PACKARD 2158 N GILBERT ROAD STE 117, MESA, AZ 85203 | SEC/TREAS | 0 | $40,200 |
| JOHN BORTA 1435 SEMAR COURT, MOUNT PROSPECT, IL 60056 | President | 0 | $40,200 |
990-PF for the year ended December 31, 2022: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBERT L PACKARD 2158 N GILBERT ROAD STE 117, MESA, AZ 85203 | SEC/TREAS | 0 | $0 |
| JOHN BORTA 1435 SEMAR COURT, MOUNT PROSPECT, IL 60056 | President | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 2158 N GILBERT RD STE 117, MESA, AZ 85203-2111
- In care of
- % GAIL SMITH TIEKEN
- Signed the 990-PF
- ROBERT L PACKARD, SEC/TREAS
- Phone
- (480) 834-3550
- Website
- smithtieken.org
- Return prepared by
- PACKARD APPLEBY & ROGERS CPAs PC
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
- 26-1405041
- 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
- 2009
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T22)
- Assets (IRS master file)
- $33,371,925
- Income (IRS master file)
- $4,526,445
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $2,869,802 | $2,764,548 | $33,371,925 | XML |
| 990-PF | December 2024 | $1,920,865 | $2,034,428 | $33,159,015 | XML |
| 990-PF | December 2023 | $985,520 | $1,379,088 | $31,051,879 | XML |
| 990-PF | December 2022 | $69,865 | $82,270 | $1,765,168 | XML |
| 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 26-1405041).
Questions about NOEL C AND IDA B SMITH CHARITABLE FOUNDATION
- What is the EIN of NOEL C AND IDA B SMITH CHARITABLE FOUNDATION?
- The employer identification number (EIN) of NOEL C AND IDA B SMITH CHARITABLE FOUNDATION is 26-1405041.
- Is NOEL C AND IDA B SMITH CHARITABLE FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
- Are donations to NOEL C AND IDA B SMITH CHARITABLE FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does NOEL C AND IDA B SMITH CHARITABLE FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of NOEL C AND IDA B SMITH 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 NOEL C AND IDA B SMITH 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 NOEL C AND IDA B SMITH CHARITABLE FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 2 people; 2 received compensation from the organization, the highest $45,600 (ROBERT L PACKARD, SEC/TREAS).
- How much revenue does NOEL C AND IDA B SMITH CHARITABLE FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $2,869,802, expenses of $2,764,548 and total assets of $33,371,925 at year end.
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All nonprofits in MESA · Arizona · Philanthropy, voluntarism and grantmaking foundations