James C and Linda F Smith Charitable Tr is a 501(c)(3) organization based in Roanoke, Virginia, registered in 2006, with $109,525 in FY2025 revenue. CharityIndex grades it C+.
Revenue (FY2025)
$110K
▲ 5.8% vs prior year
Philanthropy median: $168K
Expenses (FY2025)
$82K
Net assets
$831K
Employees
—
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 James C and Linda F Smith Charitable Tr— this filing type doesn't report it, and the rating simply skips it (never counts it against the organization). See the exact thresholds →
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 James C and Linda F Smith Charitable Tr: 121 mo reserves · +25% margin earns a B+ on this criterion. See the exact thresholds →
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 James C and Linda F Smith Charitable Tr— this filing type doesn't report it, and the rating simply skips it (never counts it against the organization). See the exact thresholds →
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 James C and Linda F Smith Charitable Tr: 1 of 5 disclosure signals earns a D on this criterion. See the exact thresholds →
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Revenue grew from $53K (FY2013) to $110K (FY2025) across 13 reported years.
Financial snapshot
Operating margin
25.0%
Revenue exceeded expenses in the latest fiscal year.
Total assets
$831K
Total liabilities
$0
Net assets
$831K
| Fiscal year | Revenue | Expenses | Net assets | Total assets | Form |
|---|---|---|---|---|---|
| 2025 | $109,525▲5.8% | $82,095 | $830,756▲3.4% | $830,756▲3.4% | 990PF |
| 2024 | $103,555▲22.4% | $82,087▲17.7% | $803,326▲2.7% | $803,326▲2.7% | 990PF |
| 2023 | $84,623▲111% | $69,756▼0.3% | $781,858▲1.9% | $781,858▲1.9% | 990PF |
| 2022 | $40,165▼48.1% | $69,971▲8.4% | $766,991▼3.7% | $766,991▼3.7% | 990PF |
| 2021 | $77,349▲53.3% | $64,538▲14.0% | $796,797▲1.6% | $796,797▲1.6% | 990PF |
| 2020 | $50,455▼5.3% | $56,623▼12.2% | $783,986▼0.8% | $783,986▼0.8% | 990PF |
| 2019 | $53,273▼27.8% | $64,457▼0.1% | $790,154▼1.4% | $790,154▼1.4% | 990PF |
| 2018 | $73,788▲16.8% | $64,527▲0.9% | $801,338▲1.2% | $801,338▲1.2% | 990PF |
| 2017 | $63,172▲28.3% | $63,975▲20.3% | $792,077▼0.1% | $792,077▼0.1% | 990PF |
| 2016 | $49,222▼28.1% | $53,164▼1.5% | $792,880▼0.5% | $792,880▼0.5% | 990PF |
| 2015 | $68,496▲14.9% | $53,955▲16.1% | $796,822▲1.9% | $796,822▲1.9% | 990PF |
| 2014 | $59,622▲12.2% | $46,477▲39.0% | $782,281▲1.7% | $782,281▲1.7% | 990PF |
| 2013 | $53,117 | $33,430▼32.2% | $769,136▲2.6% | $769,136▲2.6% | 990PF |
| 2012 | — | $49,318▼24.2% | $749,449▼6.0% | $749,449▼6.0% | 990PF |
| 2011 | — | $65,056 | $797,421 | $797,421 | 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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Data for James C and Linda F Smith Charitable Tr (EIN 33-6355754) 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.