J M Smith Foundation
Only null% goes to programs Strong reserves Declining revenue
J M Smith Foundation is a 501(c)(3) organization based in Spartanburg, South Carolina, registered in 1996, with $294,927 in FY2024 revenue. CharityIndex grades it F.
101 W Saint John St Ste 305, Spartanburg, SC, 29306 EIN 57-1046595 Since 1996
Revenue (FY2024)
$295K
▼ 48.5% vs prior year
Philanthropy median: $168K
Expenses (FY2024)
$537K
Net assets
$977K
Employees
—
CharityIndex rating
One independent A+ to F grade from four published criteria, each scored separately from IRS filings and combined by weight.
F
—Program efficiency40% of the ratingNo expense breakdown in filings
Measures how much of every dollar spent actually reaches programs, plus what it costs to raise $100 of donations. The worse of the two measures sets the letter (85%+ to programs is an A; under $15 to raise $100 is an A), averaged over the three most recent filings. Not scored for J M Smith Foundation— this filing type doesn't report it, and the rating simply skips it (never counts it against the organization). See the exact thresholds →
FFinancial health25% of the rating22 mo reserves · -82% margin
Measures whether the organization is built to last: how many months its reserves would cover expenses (3+ months earns an A-range score, but hoarding 5+ years of budget is capped) and whether it runs a surplus or a deficit. For J M Smith Foundation: 22 mo reserves · -82% margin earns a F on this criterion. See the exact thresholds →
—Governance25% of the ratingNot reported in this filing type
Checks how the organization is run, from its own Form 990: an independent board majority, a board of five or more, conflict-of-interest, whistleblower and document-retention policies, and independently audited financials. The share of disclosed checks that pass sets the letter. Not scored for J M Smith Foundation— this filing type doesn't report it, and the rating simply skips it (never counts it against the organization). See the exact thresholds →
DTransparency10% of the rating1 of 5 disclosure signals
Counts five disclosure signals: a recent filing, a mission statement, program descriptions, a listed website, and the full expense breakdown. More disclosure, better letter. For J M Smith Foundation: 1 of 5 disclosure signals earns a D on this criterion. See the exact thresholds →
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Contact & location
- Address
- 101 W Saint John St Ste 305, Spartanburg, SC, 29306
- City
- Spartanburg
- State
- South Carolina
- Subcategory
- Private Foundations
Financial trends
Revenue declined from $4.1M (FY2016) to $295K (FY2024) across 9 reported years.
Financial snapshot
Financial health & position (FY2024)
Liabilities $4,683Net assets $977K
Operating margin
-82.0%
Spent more than it raised in the latest fiscal year.
Total assets
$982K
Total liabilities
$4,683
Net assets
$977K
Financials by year
| Fiscal year | Revenue | Expenses | Net assets | Total assets | Form |
|---|---|---|---|---|---|
| 2024 | $294,927▼48.5% | $536,890▼0.7% | $976,907▼19.9% | $981,590▼19.5% | 990PF |
| 2023 | $573,028▲4.3% | $540,432▼14.2% | $1,218,870▲2.7% | $1,218,870▲2.7% | 990PF |
| 2022 | $549,403▼1.9% | $629,880▼48.4% | $1,186,274▼6.4% | $1,186,274▼6.4% | 990PF |
| 2021 | $560,257▲103% | $1,221,126▼12.9% | $1,266,751▼34.3% | $1,266,751▼34.3% | 990PF |
| 2020 | $275,494▼63.5% | $1,401,201▼49.2% | $1,927,620▲48.4% | $1,927,620▲48.4% | 990PF |
| 2019 | $755,380▼64.9% | $2,759,798▼9.7% | $1,298,945▼60.7% | $1,298,945▼60.7% | 990PF |
| 2018 | $2,153,427▼40.1% | $3,056,754▼4.9% | $3,303,363▼21.5% | $3,303,363▼21.5% | 990PF |
| 2017 | $3,597,458▼13.1% | $3,212,794▲12.6% | $4,206,690▲10.1% | $4,206,690▲10.1% | 990PF |
| 2016 | $4,138,631 | $2,853,262 | $3,819,826 | $3,819,826 | 990PF |
Original Form 990 PDFs (the Form column) are served by ProPublica Nonprofit Explorer, as filed with the IRS. Create a free account to download the CSV report.
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Frequently asked questions
- Is J M Smith Foundation a legitimate nonprofit?
- Yes. J M Smith Foundation is a 501(c)(3) organization registered with the U.S. Internal Revenue Service under EIN 57-1046595, based in Spartanburg, South Carolina. Donations are tax-deductible.
- What is J M Smith Foundation's EIN?
- J M Smith Foundation's Employer Identification Number (EIN) is 57-1046595.
- How much revenue does J M Smith Foundation report?
- J M Smith Foundation reported $294,927 in total revenue on its fiscal year 2024 IRS Form 990 filing.
- What financial grade does J M Smith Foundation have?
- CharityIndex grades J M Smith Foundation F, based on financial health (reserves and operating margin).
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Data for J M Smith Foundation (EIN 57-1046595) comes from the IRS Business Master File and e-filed Form 990 returns, via CharityIndex. Figures reflect what the organization reported to the IRS for each fiscal year.