Nonprofit · EIN 46-3858172
SMITH COMMUNITY
Tax-exempt · NEW MILTON, WV 26411
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | – | $75 | – | $0 | $150 | -$150 |
| December 31, 2024 | 990-EZ | – | $75 | – | $0 | $75 | -$75 |
| December 31, 2023 | 990-EZ | – | – | – | $0 | $50 | -$50 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $75
Balance sheet and other
- Total assets, start of year
- $0
- Total assets, end of year
- $0
- Total liabilities, end of year
- $150
- Net assets, end of year
- -$150
- Gross receipts
- $0
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DEBRA RUPERT | PRESIDENT | 2 | $0 |
990-EZ for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DEBRA RUPERT | PRESIDENT | 2 | $0 |
990-EZ for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DEBRA RUPERT | PRESIDENT | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 2321 GROVE SUMMERS RD, NEW MILTON, WV 26411-6119
- In care of
- % DEBRA RUPERT
- Signed the 990-EZ
- DEBRA RUPERT, PRESIDENT
- Phone
- (304) 462-5001
- Return prepared by
- ANDERSON ACCOUNTING
Mission
MEETING PLACE FOR COMMUNITY
Program accomplishments
- NONE
- NONE
- NONE
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 46-3858172
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 2016
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Recreation and sports (N31)
- Assets (IRS master file)
- $1
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | – | $75 | $0 | XML |
| 990-EZ | December 2024 | – | $75 | $0 | XML |
| 990-EZ | December 2023 | $0 | $0 | $0 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | 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 46-3858172).
Questions about SMITH COMMUNITY
- What is the EIN of SMITH COMMUNITY?
- The employer identification number (EIN) of SMITH COMMUNITY is 46-3858172.
- Is SMITH COMMUNITY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 2016.
- Are donations to SMITH COMMUNITY tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SMITH COMMUNITY file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of SMITH COMMUNITY 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 COMMUNITY last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of SMITH COMMUNITY?
- The 990-EZ for the year ended December 31, 2025 lists 1 person; 0 received compensation from the organization.
Other nonprofits in NEW MILTON
- NATIONAL GRANGE OF THE PATRONS OF HUSBANDRY EIN 32-0575557 · last filed 990-N for 2025
- HUMANE SOCIETY OF NORTH CENTRAL WEST VIRGINIA INC EIN 55-0773130 · last filed 990-N for 2025
- BANCS VOLUNTEER FIRE DEPARTMENT INC EIN 55-0698889 · last filed 990-N for 2024
All nonprofits in NEW MILTON · West Virginia · Recreation and sports