Nonprofit · EIN 71-0938986
JAMES C AND NORMA I SMITH FOUNDATION
Tax-exempt · DALLAS, TX 75219
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| November 30, 2025 | 990-PF | $20,321,982 | $4,532,583 | $15,789,399 | $76,433,079 | $0 | $76,433,079 |
| November 30, 2024 | 990-PF | $43,513,006 | $3,708,441 | $39,804,565 | $101,891,224 | $0 | $101,891,224 |
| November 30, 2023 | 990-PF | $5,171,757 | $3,042,401 | $2,129,356 | $6,451,281 | $0 | $6,451,281 |
Financial details: 990-PF for the year ended November 30, 2025
Revenue
- Contributions, gifts and grants
- $14,534,100
- Dividends
- $1,166,032
- Net gain from sales of assets
- $4,621,850
Expenses
- Grants and similar amounts paid
- $4,275,000
- Compensation of officers, directors and key employees
- $200,000
- Disbursements for charitable purposes
- $4,275,000
- Excise tax on investment income
- $80,452
Balance sheet and other
- Total assets, start of year
- $101,891,224
- Total assets, end of year
- $76,433,079
- Total liabilities, end of year
- $0
- Net assets, end of year
- $76,433,079
- Fair market value of assets
- $76,433,079
- Qualifying distributions
- $4,275,000
- Net investment income
- $5,787,882
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 November 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| AUGUST J NISELL 415 NW MARLBOROUGH AVE, PORTLAND, OR 97210 | EXECUTIVE DIRECTOR/DIRECTOR | 40 | $100,000 |
| CHRISTINA A NISELL 415 NW MARLBOROUGH AVE, PORTLAND, OR 97210 | SECRETARY/TREASURER | 40 | $100,000 |
| JAMES C SMITH PO BOX 190369, DALLAS, TX 75219 | PRESIDENT/DIRECTOR | 0 | $0 |
| NORMA I SMITH PO BOX 190369, DALLAS, TX 75219 | DIRECTOR | 0 | $0 |
| JOSEPH WHITTERS PO BOX 190369, DALLAS, TX 75219 | DIRECTOR | 0 | $0 |
| HILL A FEINBERG PO BOX 190369, DALLAS, TX 75219 | DIRECTOR | 0 | $0 |
990-PF for the year ended November 30, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| AUGUST J NISELL 415 NW MARLBOROUGH AVE, PORTLAND, OR 97210 | EXECUTIVE DIRECTOR/DIRECTOR | 40 | $97,500 |
| CHRISTINA A NISELL 415 NW MARLBOROUGH AVE, PORTLAND, OR 97210 | SECRETARY/TREASURER | 40 | $97,500 |
| JAMES C SMITH PO BOX 190369, DALLAS, TX 75219 | PRESIDENT/DIRECTOR | 0 | $0 |
| NORMA I SMITH PO BOX 190369, DALLAS, TX 75219 | DIRECTOR | 0 | $0 |
| JOSEPH WHITTERS PO BOX 190369, DALLAS, TX 75219 | DIRECTOR | 0 | $0 |
| HILL A FEINBERG PO BOX 190369, DALLAS, TX 75219 | DIRECTOR | 0 | $0 |
990-PF for the year ended November 30, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| August J Nisell PO BOX 190369, DALLAS, TX 75219 | Executive Director/Director | 10 | $45,833 |
| JAMES C SMITH PO BOX 190369, DALLAS, TX 75219 | PRESIDENT/DIRECTOR | 1 | $0 |
| Christina A Nisell PO BOX 190369, DALLAS, TX 75219 | Secretary/Treasurer | 1 | $0 |
| Norma I Smith PO BOX 190369, DALLAS, TX 75219 | directOR | 0 | $0 |
| Joseph Whitters PO BOX 190369, DALLAS, TX 75219 | DIRECTOR | 0 | $0 |
| Hill A Feinberg PO BOX 190369, DALLAS, TX 75219 | DirectOR | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 190369, DALLAS, TX 75219-6903
- In care of
- % EDWAD A COPLEY AKIN GUMP ET AL
- Signed the 990-PF
- JAMES C SMITH, PRESIDENT
- Phone
- (214) 526-9090
- Return prepared by
- SANDERS & COMPANY LLC
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in November, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2024 | November 30, 2025 | April 15, 2026 | 990-PF on file |
| 2023 | November 30, 2024 | April 15, 2025 | 990-PF on file |
| 2022 | November 30, 2023 | April 15, 2024 | 990-PF on file |
IRS record
- EIN
- 71-0938986
- 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
- 2003
- Accounting year ends
- November
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T22)
- Assets (IRS master file)
- $76,433,079
- Income (IRS master file)
- $92,697,877
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | November 2025 | $20,321,982 | $4,532,583 | $76,433,079 | XML |
| 990-PF | November 2024 | $43,513,006 | $3,708,441 | $101,891,224 | XML |
| 990-PF | November 2023 | $5,171,757 | $3,042,401 | $6,451,281 | XML |
| 990-PF | November 2022 | – | – | – | IRS |
| 990-PF | November 2021 | – | – | – | IRS |
| 990-PF | November 2020 | – | – | – | IRS |
| 990-PF | November 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 71-0938986).
Questions about JAMES C AND NORMA I SMITH FOUNDATION
- What is the EIN of JAMES C AND NORMA I SMITH FOUNDATION?
- The employer identification number (EIN) of JAMES C AND NORMA I SMITH FOUNDATION is 71-0938986.
- Is JAMES C AND NORMA I SMITH FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2003.
- Are donations to JAMES C AND NORMA I SMITH FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does JAMES C AND NORMA I SMITH FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of JAMES C AND NORMA I SMITH FOUNDATION due?
- The return for tax year 2025 (the year ending November 30, 2026) is due April 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did JAMES C AND NORMA I SMITH FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended November 2025.
- Who are the officers and directors of JAMES C AND NORMA I SMITH FOUNDATION?
- The 990-PF for the year ended November 30, 2025 lists 6 people; 2 received compensation from the organization, the highest $100,000 (AUGUST J NISELL, EXECUTIVE DIRECTOR/DIRECTOR).
- How much revenue does JAMES C AND NORMA I SMITH FOUNDATION have?
- On its 990-PF for the year ended November 30, 2025 it reported revenue of $20,321,982, expenses of $4,532,583 and total assets of $76,433,079 at year end.
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