J & J Smith Charitable Foundation
J & J Smith Charitable Foundation is a private foundation, based in Louisville, KY. IRS filing data is available from 2019 through 2025. As of 2025, the organization holds $2.2M in total assets. In 2025, it awarded 8 grants totaling $160K. Net investment income was $300K.
J & J Smith Charitable Foundation at a glance
In short: J & J Smith Charitable Foundation gave $160K across 8 grants in 2025 (avg $20K), mostly in Mississippi. Source: 2025 IRS Form 990-PF.
- Annual giving (2025)
- $160,209
- +12.0% vs 2024
- Grants made (2025)
- 8
- +0.0% vs 2024
- Average grant
- $20,026
- +12.0% vs 2024
- Median grant
- $16,021
- Total assets
- $2,209,598
- +6.2% vs 2024
- Primary geography
- Mississippi (75% of itemized 2025 grant dollars)
- Latest 990 filing
- Form 990-PF, 2025 View filing
Data from IRS Form 990-PF, 2025; updated October 2026.
Who J & J Smith Charitable Foundation funds
How this funder distributes its grants
Top Recipients
Top 8 recipients in 2025
The largest 2025 recipient was Blue Mountain College ($56K). Together the top 8 received $160K.
Grant Size Distribution
40 grants across all recorded years
The most common grant size was under $50K: 37 grants of 40 (93%).
Geographic Focus
Where this funder awards grants
Grant Distribution by State
Share of 2025 grant dollars across all 8 itemized grants.
Cities
How J & J Smith Charitable Foundation gives
- Giving held roughly steady from 2022 to 2025 (−2%). Method
- In 2025 it paid out 91% of its IRS minimum distribution (the 5% rule). Foundations have until the end of the next year to meet it. Method
From the foundation's IRS Form 990-PF filings. Methodology.
Giving History
Giving Over Time
Total grant dollars and number of grants per year
From 2019 to 2025, annual grant giving ranged from $131K (2020) to $163K (2022). In 2025 it made 8 grants totaling $160K.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| Blue Mountain College Blue Mountain, MS | General Charitable | $56,073 |
| First Baptist Church Tupelo, MS | General Charitable | $16,021 |
| The Salvation Army Attncaptain Leanna Marion & Tupelo, MS | General Charitable | $16,021 |
| Tupelo-Lee Humane Society Tupelo, MS | General Charitable | $16,021 |
| Gideons International Nashville, TN | General Charitable | $16,021 |
| Lottie Moon Christmas Offering Tupelo, MS | General Charitable | $16,021 |
| American Red Cross National Headquarters Washington, DC | General Charitable | $16,021 |
| Brookes Bible Institute Saint Louis, MO | General Charitable | $8,010 |
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Financial History
Multi-year comparison from IRS filings
| Filing year | Total Assets | Revenue | Expenses | Grants paid | Grants | Qualifying Distributions | Net Investment Income | Distributable Amount |
|---|---|---|---|---|---|---|---|---|
| 2025 | $2,209,598 | $322,826 | $192,714 | $160,209 | 8 | $167,547 | $299,864 | $183,500 |
| 2024 | $2,080,578 | $125,840 | $171,521 | $143,068 | 8 | $149,796 | $104,567 | $166,940 |
| 2023 | $2,126,418 | $72,807 | $168,620 | $142,079 | 8 | $148,369 | $50,651 | $149,356 |
| 2022 | $2,222,238 | $88,537 | $193,835 | $162,928 | 8 | $169,375 | $68,721 | $148,527 |
| 2021 | $2,326,405 | $295,436 | $173,070 | $141,023 | 8 | $147,956 | $274,499 | $169,859 |
| 2020 | $2,204,799 | $233,602 | $158,308 | $130,512 | 8 | — | $214,727 | $147,313 |
| 2019 | $2,129,535 | $188,280 | $167,759 | $140,840 | 8 | — | $179,336 | $147,587 |
Under IRS private-foundation payout rules, J & J Smith Charitable Foundation reported a distributable amount of $184K for 2025 — the minimum it must pay out in qualifying distributions.
Leadership & Key People
Officers and directors from IRS filings
J & J Smith Charitable Foundation's only listed officer is Baird Trust Company, Trustee on every filing since 2021 (compensated).
Officers on the 2025 filing
Baird Trust Company
Trustee
On filings since 2021
2 hrs/week
$27K (2021) → $28K (2025)
Former officers (2)
- Former: Wanda J. Moroney (2019–2022) — Trustee
- Former: Hilliard Lyons Trust CO LLC (2019–2020) — Trustee
Data from IRS Form 990 filings, 2019–2025. "On filings since" is the earliest filing we hold that lists the person; hours are average hours per week as reported.
Compensation Overview
From 2025 IRS filing
The highest reported compensation on the 2025 filing was $28K, to Baird Trust Company (Trustee).
Frequently asked questions about J & J Smith Charitable Foundation
How much does J & J Smith Charitable Foundation give each year?
J & J Smith Charitable Foundation gave $160K across 8 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $143K across 8 grants.
What is J & J Smith Charitable Foundation's typical grant size?
J & J Smith Charitable Foundation's median grant in 2025 was $16,021, and its average grant was $20,026, across 8 grants on its 2025 IRS Form 990-PF.
Where does J & J Smith Charitable Foundation give grants?
J & J Smith Charitable Foundation gives mostly in Mississippi: 75% of the grant dollars itemized on its 2025 IRS Form 990-PF went to recipients there. The next largest states were Tennessee (10%) and District of Columbia (10%). The most frequent recipient cities were Tupelo, MS (4 grants).
Does J & J Smith Charitable Foundation give general operating support?
Yes: 100% of J & J Smith Charitable Foundation's 2025 grants with a stated purpose (8 of 8) were for general or operating support, per its 2025 IRS Form 990-PF.
Who are J & J Smith Charitable Foundation's largest grantees?
J & J Smith Charitable Foundation's largest 2025 grantees include Blue Mountain College ($56,073), First Baptist Church ($16,021) and The Salvation Army Attncaptain Leanna Marion & ($16,021), according to its 2025 IRS Form 990-PF. Together they received 55% of its itemized 2025 grant dollars.
How large is J & J Smith Charitable Foundation?
J & J Smith Charitable Foundation reported $2.2M in total assets on its 2025 IRS Form 990-PF. It paid out $168K in qualifying distributions that year, against a required minimum of $184K (roughly 5% of its investment assets). Falling short in one year is not a violation: foundations have until the end of the next year to meet the minimum.
What is J & J Smith Charitable Foundation's EIN?
J & J Smith Charitable Foundation's EIN (Employer Identification Number) is 27-6209564. IRS Form 990 filing data is available on this page for 2019–2025.
Data last updated October 2026. Sourced from IRS Form 990-PF filings.
Data update history
(8)
When this profile's IRS filing data changed on Grantable
- Updated Form 990-PF for fiscal year 2020 (received by the IRS May 6, 2021)
- Updated Form 990-PF for fiscal year 2021 (received by the IRS May 10, 2022)
- Updated Form 990-PF for fiscal year 2022 (received by the IRS May 10, 2023)
- Updated Form 990-PF for fiscal year 2023 (received by the IRS April 30, 2024)
- Updated Form 990-PF for fiscal year 2024 (received by the IRS May 6, 2025)
- Updated Form 990-PF for fiscal year 2019 (received by the IRS July 8, 2020)
- Added Form 990-PF for fiscal year 2025 (received by the IRS May 4, 2026)
- IRS filings on file for fiscal years 2019–2024
Live grants for the work J & J Smith Charitable Foundation funds
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