Nonprofit · EIN 87-3620531
J AND D SMITH FAMILY CORPORATION
Tax-exempt · NAPLES, FL 34102
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $17,644 | $24,056 | -$6,412 | $337,456 | $0 | $337,456 |
| December 31, 2024 | 990-PF | $15,964 | $17,497 | -$1,533 | $343,868 | $0 | $343,868 |
| December 31, 2023 | 990-PF | $345,944 | $543 | $345,401 | $345,401 | $0 | $345,401 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Dividends
- $17,640
- Interest
- $4
Expenses
- Grants and similar amounts paid
- $20,000
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $23,335
- Excise tax on investment income
- $232
Balance sheet and other
- Total assets, start of year
- $343,868
- Total assets, end of year
- $337,456
- Total liabilities, end of year
- $0
- Net assets, end of year
- $337,456
- Fair market value of assets
- $570,074
- Qualifying distributions
- $23,335
- Net investment income
- $17,644
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 |
|---|---|---|---|
| JOHN M SMITH 201 1ST ST SE SUITE 400, CEDAR RAPIDS, IA 52401 | MEMBER, DIRECTOR, PRESIDENT | 0.1 | $0 |
| DYAN C SMITH 580 ADMIRALTY PARADE, NAPLES, FL 34102 | MEMBER, DIRECTOR | 0.1 | $0 |
| IAN SMITH 201 1ST ST SE SUITE 400, CEDAR RAPIDS, IA 52401 | DIRECTOR | 0.1 | $0 |
| CORTNEY HOWGATE 201 1ST ST SE SUITE 400, CEDAR RAPIDS, IA 52401 | DIRECTOR | 0.1 | $0 |
| CHRISTINE SMITH 201 1ST ST SE SUITE 400, CEDAR RAPIDS, IA 52401 | DIRECTOR | 0.1 | $0 |
| AMY LYNCH 201 1ST ST SE SUITE 400, CEDAR RAPIDS, IA 52401 | TREASURER & SECRETARY | 0.2 | $0 |
990-PF for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOHN M SMITH 201 1ST ST SE SUITE 400, CEDAR RAPIDS, IA 52401 | MEMBER, DIRECTOR, PRESIDENT | 0.1 | $0 |
| DYAN C SMITH 580 ADMIRALTY PARADE, NAPLES, FL 34102 | MEMBER, DIRECTOR | 0.1 | $0 |
| IAN SMITH 201 1ST ST SE SUITE 400, CEDAR RAPIDS, IA 52401 | DIRECTOR | 0.1 | $0 |
| CORTNEY HOWGATE 201 1ST ST SE SUITE 400, CEDAR RAPIDS, IA 52401 | DIRECTOR | 0.1 | $0 |
| CHRISTINE SMITH 201 1ST ST SE SUITE 400, CEDAR RAPIDS, IA 52401 | DIRECTOR | 0.1 | $0 |
| AMY LYNCH 201 1ST ST SE SUITE 400, CEDAR RAPIDS, IA 52401 | TREASURER & SECRETARY | 0.2 | $0 |
990-PF for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOHN M SMITH 201 1ST ST SE SUITE 400, CEDAR RAPIDS, IA 52401 | MEMBER, DIRECTOR, PRESIDENT | 0.1 | $0 |
| DYAN C SMITH 580 ADMIRALTY PARADE, NAPLES, FL 34102 | MEMBER, DIRECTOR | 0.1 | $0 |
| IAN SMITH 201 1ST ST SE SUITE 400, CEDAR RAPIDS, IA 52401 | DIRECTOR | 0.1 | $0 |
| CORTNEY HOWGATE 201 1ST ST SE SUITE 400, CEDAR RAPIDS, IA 52401 | DIRECTOR | 0.1 | $0 |
| CHRISTINE SMITH 201 1ST ST SE SUITE 400, CEDAR RAPIDS, IA 52401 | DIRECTOR | 0.1 | $0 |
| AMY LYNCH 201 1ST ST SE SUITE 400, CEDAR RAPIDS, IA 52401 | TREASURER & SECRETARY | 0.2 | $0 |
Address and contacts
- Address (IRS master file)
- 580 ADMIRALTY PARADE W, NAPLES, FL 34102-7801
- Signed the 990-PF
- JOHN SMITH, MEMBER
- Phone
- (319) 390-2777
- Return prepared by
- K&S 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 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
- 87-3620531
- 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
- 2022
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T22)
- Assets (IRS master file)
- $337,456
- Income (IRS master file)
- $17,644
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $17,644 | $24,056 | $337,456 | IRS |
| 990-PF | December 2024 | $15,964 | $17,497 | $343,868 | IRS |
| 990-PF | December 2023 | $345,944 | $543 | $345,401 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | 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 87-3620531).
Questions about J AND D SMITH FAMILY CORPORATION
- What is the EIN of J AND D SMITH FAMILY CORPORATION?
- The employer identification number (EIN) of J AND D SMITH FAMILY CORPORATION is 87-3620531.
- Is J AND D SMITH FAMILY CORPORATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to J AND D SMITH FAMILY CORPORATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does J AND D SMITH FAMILY CORPORATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of J AND D SMITH FAMILY CORPORATION 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 J AND D SMITH FAMILY CORPORATION 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 J AND D SMITH FAMILY CORPORATION?
- The 990-PF for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does J AND D SMITH FAMILY CORPORATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $17,644, expenses of $24,056 and total assets of $337,456 at year end.
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