Kaye B Smith Foundation Inc
Kaye B Smith Foundation Inc is a private foundation based in Eastman, Georgia. Its 2025 filing describes charitable activities including donations to churches and associations of churches, and donations supporting children’s medical services, advocacy services, camps, and Christmas gifts.
Kaye B Smith Foundation Inc at a glance
In short: Kaye B Smith Foundation Inc gave $70K across 53 grants in 2025 (avg $1K), mostly in Georgia. 26% of 2025 grantees were new. Source: 2025 IRS Form 990-PF.
- Annual giving (2025)
- $70,425
- +12.4% vs 2024
- Grants made (2025)
- 53
- +23.3% vs 2024
- Average grant
- $1,329
- -8.8% vs 2024
- Median grant
- $500
- Total assets
- $1,616,781
- +8.5% vs 2024
- New grantees (estimate)
- 26% first-time grantees (14 of 53, 2025)
- Primary geography
- Georgia (79% of itemized 2025 grant dollars)
- Latest 990 filing
- Form 990-PF, 2025 View filing
Data from IRS Form 990-PF, 2025; updated October 2026. New grantees are estimated by matching recipient names across years (methodology).
How to apply to Kaye B Smith Foundation Inc
- Accepts unsolicited proposals
- No
- How to Apply
-
The foundation states that it makes contributions only to preselected charitable organizations and does not accept unsolicited requests for funds.
- Contact
Mailing address: PO Box 635, Eastman, GA 31023-0635
Phone: (478) 374-3468
Application details from Grantable's research on the foundation's public materials; confirm on its website before applying.
Who Kaye B Smith Foundation Inc funds
How this funder distributes its grants
Top Recipients
Top 10 recipients in 2025
The largest 2025 recipient was Eastman First Baptist Church ($19K). Together the top 10 received $45K.
Grant Size Distribution
223 grants across all recorded years
The most common grant size was under $50K: 223 grants of 223 (100%).
Geographic Focus
Where this funder awards grants
In 2025, Georgia recipients received 79% of grant dollars. Other recipient-state shares were Florida 4%, Virginia 4%, Alabama 4%, and Kentucky 3%.
Grant Distribution by State
Share of 2025 grant dollars across all 53 itemized grants.
States
Cities
Is Kaye B Smith Foundation Inc open to new grantees?
26%
first-time grantees, 2025
In 2025, 14 of 53 grantees (26%) were first-time recipients. First grants averaged $643; repeat grants $2K. How we count
Medians: $500 first-time, $600 repeat.
- 64% of 2025 grantees were also funded in 2024. Method
- Giving held roughly steady from 2022 to 2025 (+14%). Method
- In 2025 it paid out 95% of its IRS minimum distribution (the 5% rule). Foundations have until the end of the next year to meet it. Method
Estimate from itemized grant lists in IRS Form 990-PF filings (2020–2025). Recipient names are matched across years, so a renamed or misspelled grantee can look new; grants to individuals are left out. Methodology.
Giving History
Giving Over Time
Total grant dollars and number of grants per year
From 2020 to 2025, annual grant giving ranged from $40K (2020) to $70K (2025). In 2025 it made 53 grants totaling $70K.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| Eastman First Baptist Church Eastman, GA | Support Religious Activities | $19,200 |
| Dodge Baptist Association Eastman, GA | Support Religious Activities | $5,000 |
| Eastman Senior Citizens Center Eastman, GA | Activities for Seniors | $3,000 |
| Empty Stocking Fund Eastman, GA | Childrens Gifts at Christmas | $3,000 |
| Gospellink Inc Lynchberg, VA | Support Religious Activities | $3,000 |
| All in Ministries Jacksonville, FL | Support Religious Activities | $3,000 |
| Bluff Park United Methodist Church Hoover, AL | Religious activities | $3,000 |
| Eastman First UMC Eastman, GA | Support Religious Activities | $2,100 |
| Eastman Presbytertian Church Eastman, GA | Support Religious Activities | $2,100 |
| Salvation Army Dublin, GA | Support Help for the Needy | $2,000 |
Ready to take the next step with Kaye B Smith Foundation Inc?
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 | $1,616,781 | $43,472 | $72,062 | $70,425 | 53 | $70,425 | $27,609 | $74,443 |
| 2024 | $1,490,212 | $41,972 | $64,261 | $62,650 | 43 | $62,650 | $29,291 | $70,400 |
| 2023 | $1,353,799 | $38,653 | $61,668 | $61,300 | 44 | $61,300 | $31,466 | $62,528 |
| 2022 | $1,139,607 | $33,043 | $62,522 | $61,750 | 42 | $61,750 | $23,914 | $61,247 |
| 2021 | $1,409,551 | $27,225 | $48,095 | $47,524 | 41 | $47,524 | $15,746 | $61,726 |
| 2020 | $1,110,608 | $28,092 | $39,949 | $39,649 | 45 | — | $20,213 | $46,809 |
Under IRS private-foundation payout rules, Kaye B Smith Foundation Inc reported a distributable amount of $74K for 2025 — the minimum it must pay out in qualifying distributions.
Research compiled by Grantable AI from public sources. Last updated September 2026.
Mission & Focus Areas
The foundation’s filing describes support for churches and associations of churches, as well as children’s medical services, advocacy services, camps, and Christmas gifts. Its 2025 grants also included support for senior activities, help for people in need, and animal rescue.
Among the organizations it supported, the Empty Stocking Fund described its mission as bringing joy to disadvantaged children through holiday toys and gifts and providing essential supplies throughout the year. New American Pathways described its mission as helping refugees and Georgia thrive; City of Refuge said it provides life-saving resources and life-building tools to people living on the margin in Atlanta. Beta Psi Foundation said it promotes educational opportunities for active brothers and pledges of the Sigma Chi chapter at Georgia Tech.
Grantmaking
In 2025, the foundation reported 53 grants totaling $70,425. Individual grants ranged from $100 to $19,200, with a median of $500.
Among the largest reported grants were $19,200 to Eastman First Baptist Church for religious activities; $5,000 to Dodge Baptist Association for religious activities; $3,000 each to Eastman Senior Citizens Center for senior activities, Empty Stocking Fund for children’s Christmas gifts, Gospellink Inc for religious activities, All In Ministries for religious activities, and Bluff Park United Methodist Church for religious activities. Other reported awards included $1,500 to Faithful Hearts Animal Shelter for animal rescue.
The foundation also supported Empty Stocking Fund Inc ($3,000), Beta Psi Foundation Inc ($1,000), New American Pathways Inc ($1,000), and City of Refuge ($500) in 2025.
Leadership & Key People
Leadership team and compensation from IRS filings
The 2025 filing lists Kaye B Smith as president and director; Hal M Smith Jr as treasurer and director; and Hal M Smith III, Evelyn Huntley, and Marla Smith as directors.
Kaye B Smith Foundation Inc is led by Kaye B. Smith, President Director since 2021 (on filings since 2020); none of the 5 officers listed in 2025 report compensation.
Officers on the 2025 filing
Kaye B. Smith
President Director
President & Director → President Director, 2021
On filings since 2020
1 hr/week
No compensation reported
Evelyn Huntley
Director
On filings since 2020
1 hr/week
No compensation reported
Hal M. Smith III
Director
On filings since 2020
1 hr/week
No compensation reported
Hal M. Smith Jr.
Treasurer Director
Treasurer & Director → Treasurer Director, 2021
On filings since 2020
1 hr/week
No compensation reported
Marla Smith
Director
On filings since 2020
1 hr/week
No compensation reported
Data from IRS Form 990 filings, 2020–2025. "On filings since" is the earliest filing we hold that lists the person; hours are average hours per week as reported.
Frequently asked questions about Kaye B Smith Foundation Inc
How much does Kaye B Smith Foundation Inc give each year?
Kaye B Smith Foundation Inc gave $70K across 53 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $63K across 43 grants.
What is Kaye B Smith Foundation Inc's typical grant size?
Kaye B Smith Foundation Inc's median grant in 2025 was $500, and its average grant was $1,329, across 53 grants on its 2025 IRS Form 990-PF. Organizations receiving their first grant from Kaye B Smith Foundation Inc that year got $643 on average.
Where does Kaye B Smith Foundation Inc give grants?
Kaye B Smith Foundation Inc gives mostly in Georgia: 79% of the grant dollars itemized on its 2025 IRS Form 990-PF went to recipients there. The most frequent recipient cities were Eastman, GA (20 grants), Atlanta, GA (9 grants), Dublin, GA (2 grants) and Macon, GA (2 grants).
Does Kaye B Smith Foundation Inc give general operating support?
Not in 2025: none of the 53 grants with a stated purpose on Kaye B Smith Foundation Inc's 2025 IRS Form 990-PF were described as general or operating support. Recurring purposes include "Support Religious Activities" (10 grants), "Religious activities" (9 grants) and "Education" (3 grants).
Who are Kaye B Smith Foundation Inc's largest grantees?
Kaye B Smith Foundation Inc's largest 2025 grantees include Eastman First Baptist Church ($19,200), Dodge Baptist Association ($5,000) and Eastman Senior Citizens Center ($3,000), according to its 2025 IRS Form 990-PF. Together they received 39% of its itemized 2025 grant dollars.
How large is Kaye B Smith Foundation Inc?
Kaye B Smith Foundation Inc reported $1.6M in total assets on its 2025 IRS Form 990-PF. It paid out $70K in qualifying distributions that year, against a required minimum of $74K (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 does Kaye B Smith Foundation Inc fund?
The foundation’s filing describes support for churches and associations of churches, as well as children’s medical services, advocacy services, camps, and Christmas gifts. Its 2025 grants also included support for senior activities, help for people in need, and animal rescue. See mission & focus areas ↑
How do I apply for a grant from Kaye B Smith Foundation Inc?
The foundation states that it makes contributions only to preselected charitable organizations and does not accept unsolicited requests for funds. Eligibility and process details are in the grantmaking section of this profile. See how to apply ↑
What is Kaye B Smith Foundation Inc's EIN?
Kaye B Smith Foundation Inc's EIN (Employer Identification Number) is 58-2217641. IRS Form 990 filing data is available on this page for 2020–2025.
Does Kaye B Smith Foundation Inc accept unsolicited proposals?
No, according to Grantable's research on the foundation's published guidelines. See how to apply ↑
Data last updated October 2026. Sourced from IRS Form 990-PF filings. Research dossier generated September 2026.
Data update history
(2)
When this profile's IRS filing data changed on Grantable
- Added Form 990-PF for fiscal year 2025 (received by the IRS May 4, 2026)
- IRS filings on file for fiscal years 2020–2024
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Cite this profile
Grantable. (2026). Kaye B Smith Foundation Inc funder profile. GrantGraph. Retrieved October 13, 2026, from https://grantable.co/funders/kaye-b-smith-foundation-inc-morg_98f4c4936150401c817f5af9669e402f
BibTeX
@misc{grantable_582217641_2026,
author = {{Grantable}},
title = {{Kaye B Smith Foundation Inc funder profile}},
howpublished = {GrantGraph},
year = {2026},
url = {https://grantable.co/funders/kaye-b-smith-foundation-inc-morg_98f4c4936150401c817f5af9669e402f},
note = {Accessed 2026-10-13. Data licensed CC BY 4.0}
}The figures on this page are open data under CC BY 4.0: reuse them with credit to Grantable and a link. Download the data.
Figures come from Kaye B Smith Foundation Inc's IRS filings (methodology). AI-written summaries, news items and logos are not covered by the open licence. Spot an error? Email hello@grantable.co.
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