Nonprofit · EIN 31-1543239
SMILEY FAMILY CHARITABLE FOUNDATION
Tax-exempt · SOLON, OH 44139
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $767,144 | $764,117 | $3,027 | $8,518,120 | $0 | $8,518,120 |
| December 31, 2024 | 990-PF | $1,552,437 | $555,416 | $997,021 | $8,515,093 | $0 | $8,515,093 |
| December 31, 2023 | 990-PF | $2,154,600 | $567,119 | $1,587,481 | $7,521,389 | $3,317 | $7,518,072 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $523,096
- Interest
- $74
- Net gain from sales of assets
- $243,974
Expenses
- Grants and similar amounts paid
- $741,074
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $741,074
- Excise tax on investment income
- $18,182
Balance sheet and other
- Total assets, start of year
- $8,515,093
- Total assets, end of year
- $8,518,120
- Total liabilities, end of year
- $0
- Net assets, end of year
- $8,518,120
- Fair market value of assets
- $22,943,103
- Qualifying distributions
- $741,074
- Net investment income
- $1,308,039
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 |
|---|---|---|---|
| RAYMOND E SMILEY 35415 SOLON ROAD, SOLON, OH 441392415 | PRESIDENT | 0 | $0 |
| RAYMOND E SMILEY 35415 SOLON ROAD, SOLON, OH 441392415 | SECRETARY | 0 | $0 |
| RAYMOND E SMILEY 35415 SOLON ROAD, SOLON, OH 441392415 | TREASURER | 0 | $0 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RAYMOND E SMILEY 35415 SOLON ROAD, SOLON, OH 441392415 | PRESIDENT | 0 | $0 |
| ELEANOR M SMILEY 35415 SOLON ROAD, SOLON, OH 441392415 | SECRETARY | 0 | $0 |
| RAYMOND E SMILEY 35415 SOLON ROAD, SOLON, OH 441392415 | TREASURER | 0 | $0 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RAYMOND E SMILEY 35415 SOLON ROAD, SOLON, OH 441392415 | PRESIDENT | 0 | $0 |
| ELEANOR M SMILEY 35415 SOLON ROAD, SOLON, OH 441392415 | SECRETARY | 0 | $0 |
| RAYMOND E SMILEY 35415 SOLON ROAD, SOLON, OH 441392415 | TREASURER | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 35415 SOLON RD, SOLON, OH 44139-2415
- In care of
- % RAYMOND E SMILEY
- Signed the 990-PF
- RAYMOND E SMILEY, PRESIDENT
- Phone
- (440) 248-5967
- Return prepared by
- NEWMAN & 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
- 31-1543239
- 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
- 1997
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20Z)
- Assets (IRS master file)
- $8,518,120
- Income (IRS master file)
- $1,932,804
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $767,144 | $764,117 | $8,518,120 | XML |
| 990-PF | December 2024 | $1,552,437 | $555,416 | $8,515,093 | XML |
| 990-PF | December 2023 | $2,154,600 | $567,119 | $7,521,389 | 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 31-1543239).
Questions about SMILEY FAMILY CHARITABLE FOUNDATION
- What is the EIN of SMILEY FAMILY CHARITABLE FOUNDATION?
- The employer identification number (EIN) of SMILEY FAMILY CHARITABLE FOUNDATION is 31-1543239.
- Is SMILEY FAMILY CHARITABLE FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1997.
- Are donations to SMILEY FAMILY CHARITABLE FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does SMILEY FAMILY CHARITABLE FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of SMILEY FAMILY 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 SMILEY FAMILY 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 SMILEY FAMILY CHARITABLE FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does SMILEY FAMILY CHARITABLE FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $767,144, expenses of $764,117 and total assets of $8,518,120 at year end.
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All nonprofits in SOLON · Ohio · Philanthropy, voluntarism and grantmaking foundations