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Nonprofit · EIN 27-0674622

THE GREGORY WHITE SMITH AND STEVEN NAIFEH FOUNDATION INC

Tax-exempt · AIKEN, SC 29801

Financials

$403K$28K2023$483K$20K2024
Revenue Expenses · by fiscal year end
Financials of THE GREGORY WHITE SMITH AND STEVEN NAIFEH FOUNDATION INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990-PF$483,251$19,620$463,631$3,444,662$0$3,444,662
December 31, 2023990-PF$402,976$27,631$375,345$2,385,924$0$2,385,924
Financial details: 990-PF for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$483,250
Interest
$1

Expenses

Grants and similar amounts paid
$0

Balance sheet and other

Total assets, start of year
$2,385,924
Total assets, end of year
$3,444,662
Total liabilities, end of year
$0
Net assets, end of year
$3,444,662
Fair market value of assets
$3,444,662
Net investment income
$1

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, 2024, highest compensation first.

NameTitleHours / weekCompensation
STEVEN W NAIFEH
129 FIRST AVENUE SW, AIKEN, SC 29801
PRESIDENT0$0
JOHN CAHILL
2 LADSON STREET, CHARLESTON, SC 29401
VICE-PRESIDE0$0
PATRICK HARRIS
396 SCHOOLHOUSE ROAD, STUYVESANT, NY 12173
TREASURER0$0
BRAD BRIAN
1150 SOUTH ARROYO BLVD, PASADENA, CA 91105
OFFICER0$0
ELIZABETH PETIT
19 HUNTWICK COURT, COLUMBIA, SC 29206
OFFICER0$0
ELIZABETH FADELEY MOORE
4801 DATURA RD, COLUMBIA, SC 29205
OFFICER0$0
990-PF for the year ended December 31, 2023: 6 people
NameTitleHours / weekCompensation
STEVEN W NAIFEH
129 FIRST AVENUE SW, AIKEN, SC 29801
PRESIDENT0$0
JOHN CAHILL
2 LADSON STREET, CHARLESTON, SC 29401
VICE-PRESIDE0$0
PATRICK HARRIS
396 SCHOOLHOUSE ROAD, STUYVESANT, NY 12173
TREASURER0$0
BRAD BRIAN
1150 SOUTH ARROYO BLVD, PASADENA, CA 91105
OFFICER0$0
ELIZABETH PETIT
19 HUNTWICK COURT, COLUMBIA, SC 29206
OFFICER0$0
ELIZABETH FADELEY MOORE
4801 DATURA RD, COLUMBIA, SC 29205
OFFICER0$0

Address and contacts

Address (IRS master file)
129 1ST AVE SW, AIKEN, SC 29801-4862
In care of
% GREGORY W SMITH
Signed the 990-PF
STEVEN W NAIFEH, PRESIDENT
Phone
(803) 640-3761
Return prepared by
DRAFFIN & TUCKER 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, 2026Not on file
2024December 31, 2024May 15, 2025990-PF on file
2023December 31, 2023May 15, 2024990-PF on file

IRS record

EIN
27-0674622
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
Assets (IRS master file)
$3,444,662
Income (IRS master file)
$483,251

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2024$483,251$19,620$3,444,662IRS
990-PFDecember 2023$402,976$27,631$2,385,924XML
990-PFDecember 2022–––IRS
990-PFDecember 2021–––IRS
990-PFDecember 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 27-0674622).

Questions about THE GREGORY WHITE SMITH AND STEVEN NAIFEH FOUNDATION INC

What is the EIN of THE GREGORY WHITE SMITH AND STEVEN NAIFEH FOUNDATION INC?
The employer identification number (EIN) of THE GREGORY WHITE SMITH AND STEVEN NAIFEH FOUNDATION INC is 27-0674622.
Is THE GREGORY WHITE SMITH AND STEVEN NAIFEH FOUNDATION INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
Are donations to THE GREGORY WHITE SMITH AND STEVEN NAIFEH FOUNDATION INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does THE GREGORY WHITE SMITH AND STEVEN NAIFEH FOUNDATION INC file?
Form 990-PF. Private foundations file every year.
When is the next return of THE GREGORY WHITE SMITH AND STEVEN NAIFEH FOUNDATION INC due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did THE GREGORY WHITE SMITH AND STEVEN NAIFEH FOUNDATION INC last file with the IRS?
The latest return in the IRS public files is the 990-PF for the year ended December 2024.
Who are the officers and directors of THE GREGORY WHITE SMITH AND STEVEN NAIFEH FOUNDATION INC?
The 990-PF for the year ended December 31, 2024 lists 6 people; 0 received compensation from the organization.
How much revenue does THE GREGORY WHITE SMITH AND STEVEN NAIFEH FOUNDATION INC have?
On its 990-PF for the year ended December 31, 2024 it reported revenue of $483,251, expenses of $19,620 and total assets of $3,444,662 at year end.

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