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Nonprofit · EIN 58-2217641

KAYE B SMITH FOUNDATION INC

Tax-exempt · EASTMAN, GA 31023

Financials

$39K$62K2023$42K$64K2024$43K$72K2025
Revenue Expenses · by fiscal year end
Financials of KAYE B SMITH FOUNDATION INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$43,472$72,062-$28,590$1,616,781$0$1,616,781
December 31, 2024990-PF$41,972$64,261-$22,289$1,490,212$0$1,490,212
December 31, 2023990-PF$38,653$61,668-$23,015$1,353,799$0$1,353,799
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Dividends
$27,599
Interest
$10
Other income
$15,863

Expenses

Grants and similar amounts paid
$70,425
Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$0
Disbursements for charitable purposes
$70,425
Excise tax on investment income
$384

Balance sheet and other

Total assets, start of year
$1,490,212
Total assets, end of year
$1,616,781
Total liabilities, end of year
$0
Net assets, end of year
$1,616,781
Fair market value of assets
$1,616,781
Qualifying distributions
$70,425
Net investment income
$27,609

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
KAYE B SMITH
P O BOX 635, EASTMAN, GA 31023
PRESIDENT DIRECTOR1$0
HAL M SMITH JR
P O BOX 635, EASTMAN, GA 31023
TREASURER DIRECTOR1$0
HAL M SMITH III
721 SANDERS RD, HOOVER, AL 35226
DIRECTOR1$0
EVELYN HUNTLEY
11860 MANDARIN RD, JACKSONVILLE, FL 32223
DIRECTOR1$0
MARLA SMITH
230 KNOB HILL CIRCLE, DECATUR, GA 30030
DIRECTOR1$0
990-PF for the year ended December 31, 2024: 5 people
NameTitleHours / weekCompensation
KAYE B SMITH
P O BOX 635, EASTMAN, GA 31023
PRESIDENT DIRECTOR1$0
HAL M SMITH JR
P O BOX 635, EASTMAN, GA 31023
TREASURER DIRECTOR1$0
HAL M SMITH III
721 SANDERS RD, HOOVER, AL 35226
DIRECTOR1$0
EVELYN HUNTLEY
11860 MANDARIN RD, JACKSONVILLE, FL 32223
DIRECTOR1$0
MARLA SMITH
230 KNOB HILL CIRCLE, DECATUR, GA 30030
DIRECTOR1$0
990-PF for the year ended December 31, 2023: 5 people
NameTitleHours / weekCompensation
KAYE B SMITH
P O BOX 635, EASTMAN, GA 31023
PRESIDENT DIRECTOR1$0
HAL M SMITH JR
P O BOX 635, EASTMAN, GA 31023
TREASURER DIRECTOR1$0
HAL M SMITH III
1153 SOUTHRIDGE CT, AUBURN, AL 36832
DIRECTOR1$0
EVELYN HUNTLEY
11860 MANDARIN RD, JACKSONVILLE, FL 32223
DIRECTOR1$0
MARLA SMITH
230 KNOB HILL CIRCLE, DECATUR, GA 30030
DIRECTOR1$0

Address and contacts

Address (IRS master file)
PO BOX 635, EASTMAN, GA 31023-0635
In care of
% KAYE B SMITH
Signed the 990-PF
HAL M SMITH JR, SEC TREASURER
Phone
(478) 374-3468

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
58-2217641
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
Assets (IRS master file)
$1,616,781
Income (IRS master file)
$43,472

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$43,472$72,062$1,616,781IRS
990-PFDecember 2024$41,972$64,261$1,490,212IRS
990-PFDecember 2023$38,653$61,668$1,353,799XML
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 58-2217641).

Questions about KAYE B SMITH FOUNDATION INC

What is the EIN of KAYE B SMITH FOUNDATION INC?
The employer identification number (EIN) of KAYE B SMITH FOUNDATION INC is 58-2217641.
Is KAYE B SMITH FOUNDATION INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1997.
Are donations to KAYE B SMITH FOUNDATION INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does KAYE B SMITH FOUNDATION INC file?
Form 990-PF. Private foundations file every year.
When is the next return of KAYE B SMITH FOUNDATION INC 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 KAYE B SMITH FOUNDATION INC 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 KAYE B SMITH FOUNDATION INC?
The 990-PF for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
How much revenue does KAYE B SMITH FOUNDATION INC have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $43,472, expenses of $72,062 and total assets of $1,616,781 at year end.

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