Les & Judy Smout Foundation
The Les & Judy Smout Foundation is a private foundation based in Clearwater, Florida. Founded in 1988, it makes grants to charitable organizations, with 84% of its 2026 grant dollars going to recipients in Florida.
Les & Judy Smout Foundation at a glance
In short: Les & Judy Smout Foundation gave $156K across 49 grants in 2026 (avg $3K), mostly in Florida. 51% of 2026 grantees were new. Source: 2026 IRS Form 990-PF.
- Annual giving (2026)
- $155,850
- +49.9% vs 2025
- Grants made (2026)
- 49
- +58.1% vs 2025
- Average grant
- $3,181
- -5.2% vs 2025
- Median grant
- $1,500
- Total assets
- $1,099,569
- -4.4% vs 2025
- New grantees (estimate)
- 51% first-time grantees (25 of 49, 2026)
- Primary geography
- Florida (84% of itemized 2026 grant dollars)
- Latest 990 filing
- Form 990-PF, 2026 View filing
Data from IRS Form 990-PF, 2026; updated October 2026. New grantees are estimated by matching recipient names across years (methodology).
How to apply to Les & Judy Smout Foundation
- Accepts unsolicited proposals
- No
- How to Apply
-
The foundation does not accept unsolicited requests for funds and states that it makes contributions only to preselected charitable organizations.
- Contact
Mailing address: P O Box 15742, Clearwater, FL 33766
Phone: (727) 250-8798
Website: https://www.ljsfdn.org
Application details from Grantable's research on the foundation's public materials; confirm on its website before applying.
Who Les & Judy Smout Foundation funds
How this funder distributes its grants
Top Recipients
Top 10 recipients in 2026
The largest 2026 recipient was Central Pasco & Gulf RR ($23K). Together the top 10 received $99K.
Grant Size Distribution
215 grants across all recorded years
The most common grant size was under $50K: 215 grants of 215 (100%).
Geographic Focus
Where this funder awards grants
In 2026, Florida recipients received 84% of grant dollars. New York received 7%, Wisconsin 6%, and Georgia and Iowa 1% each.
Grant Distribution by State
Share of 2026 grant dollars across all 49 itemized grants.
States
Cities
Is Les & Judy Smout Foundation open to new grantees?
51%
first-time grantees, 2026
In 2026, 25 of 49 grantees (51%) were first-time recipients. First grants averaged $2K; repeat grants $5K. How we count
Medians: $1K first-time, $2K repeat.
- 35% of 2026 grantees were also funded in 2025. Method
- Giving grew 88% from 2023 to 2026. Method
- In 2026 it paid out 202% of its IRS minimum distribution (the 5% rule). Method
Estimate from itemized grant lists in IRS Form 990-PF filings (2020–2026). 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 2026, annual grant giving ranged from $83K (2023) to $156K (2026). In 2026 it made 49 grants totaling $156K.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| Central Pasco & Gulf RR Shady Hills, FL | Capital Equipment | $23,000 |
| Morton Plant Mease HC Fdn Clearwater, FL | Capital Campaign | $15,000 |
| Wesley Chapel Elementary School Wesley Chapel, FL | Unrestricted | $10,100 |
| Circus World Museum Baraboo, WI | Historical Site Study | $10,000 |
| Florida State University Tallahassee, FL | Capital Project & Schloraships | $10,000 |
| First Baptist Church of Medina Albion, NY | Unrestricted | $8,500 |
| Crisis Center of Tampa Bay Tampa, FL | Ambulance Purchase | $7,000 |
| Safety Harbor Middle School Safety Harbor, FL | Unrestricted | $6,000 |
| Tampa Gen Hosp Foundation Tampa, FL | Unrestricted | $5,000 |
| Safety Harbor Chamber of Comm Fdn Safety Harbor, FL | Unrestricted | $4,000 |
Ready to take the next step with Les & Judy Smout Foundation?
Financial History
Multi-year comparison from IRS filings
| Filing year | Total Assets | Revenue | Expenses | Grants paid | Grants | Qualifying Distributions | Net Investment Income | Distributable Amount |
|---|---|---|---|---|---|---|---|---|
| 2026 | $1,099,569 | $110,177 | $160,666 | $155,850 | 49 | $155,850 | $46,617 | $77,260 |
| 2025 | $1,150,058 | $142,809 | $108,961 | $104,000 | 31 | $104,000 | $100,666 | $85,272 |
| 2024 | $1,116,209 | $179,514 | $129,429 | $124,200 | 54 | $124,200 | $31,031 | $73,563 |
| 2023 | $1,066,124 | $18,356 | $87,943 | $82,900 | 30 | $82,900 | $24,882 | $60,849 |
| 2022 | $1,135,711 | $213,614 | $147,003 | $140,550 | 51 | $140,550 | $178,375 | $79,325 |
| 2021 | $1,069,100 | $266,855 | $141,449 | $136,350 | 49 | — | $103,709 | $70,361 |
| 2020 | $943,694 | $80,279 | $121,624 | $116,650 | 34 | — | $51,997 | $59,818 |
Under IRS private-foundation payout rules, Les & Judy Smout Foundation reported a distributable amount of $77K for 2026 — the minimum it must pay out in qualifying distributions.
Research compiled by Grantable AI from public sources. Last updated October 2026.
Mission & Focus Areas
The foundation does not state a mission in the available materials. Its grants show support for organizations working in areas including education, health care, mental health, emergency services, conservation, animal welfare, and the arts and culture.
Grantee descriptions illustrate this range. Florida Odyssey of the Mind says its purpose is to foster creative problem solving. The Florida Aquarium describes its mission as saving marine wildlife and being Florida’s leading conservation-based aquarium. Quantum Leap Farm says it cultivates human potential and improves quality of life for people with disabilities through equine-assisted therapies. Community Dental Clinic says it provides free urgent dental care to low-income, uninsured adults in Pinellas County.
Grantmaking
In 2026, the foundation made 49 grants totaling $155,850. Individual grants ranged from $500 to $23,000, with a median grant of $1,500.
The largest 2026 grants included $23,000 to Central Pasco & Gulf RR for capital equipment, $15,000 to Morton Plant Mease Health Care Foundation for a capital campaign, $10,100 to Wesley Chapel Elementary School unrestricted, and $10,000 each to Circus World Museum for a historical site study and Florida State University for a capital project and scholarships. Other notable grants included $7,000 to Crisis Center of Tampa Bay for an ambulance purchase and $6,000 to Safety Harbor Middle School unrestricted.
Leadership & Key People
Leadership team and compensation from IRS filings
The 2026 filing lists Les R Smout as president and treasurer, Judy Smout as vice president and secretary, and Janet Heyman as director.
Les & Judy Smout Foundation is led by Les R. Smout, President & Treasurer since 2026 (on filings since 2020); none of the 3 officers listed in 2026 report compensation.
Officers on the 2026 filing
Les R. Smout
President & Treasurer
P, D & T → President & T, 2025
President & T → President & Treasurer, 2026
On filings since 2020
5 hrs/week
No compensation reported
Janet S. Heyman
Director
S & D → Director, 2025
On filings since 2020
No compensation reported
Judy Smout
Vice President & Secretary
Vice Prsiden → Vice President & Secretary, 2026
On filings since 2025
No compensation reported
Former officers (1)
- Former: Judith N. Smout (2020–2024) — Vice President & D
Data from IRS Form 990 filings, 2020–2026. "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 Les & Judy Smout Foundation
How much does Les & Judy Smout Foundation give each year?
Les & Judy Smout Foundation gave $156K across 49 grants in 2026, according to its 2026 IRS Form 990-PF. In 2025 it gave $104K across 31 grants.
What is Les & Judy Smout Foundation's typical grant size?
Les & Judy Smout Foundation's median grant in 2026 was $1,500, and its average grant was $3,181, across 49 grants on its 2026 IRS Form 990-PF. Organizations receiving their first grant from Les & Judy Smout Foundation that year got $2K on average.
Where does Les & Judy Smout Foundation give grants?
Les & Judy Smout Foundation gives mostly in Florida: 84% of the grant dollars itemized on its 2026 IRS Form 990-PF went to recipients there. The next largest states were New York (7%) and Wisconsin (6%). The most frequent recipient cities were Clearwater, FL (7 grants), Safety Harbor, FL (6 grants), St Petersburg, FL (6 grants) and Tampa, FL (4 grants).
Does Les & Judy Smout Foundation give general operating support?
Yes: 88% of Les & Judy Smout Foundation's 2026 grants with a stated purpose (43 of 49) were for general or operating support, per its 2026 IRS Form 990-PF.
Who are Les & Judy Smout Foundation's largest grantees?
Les & Judy Smout Foundation's largest 2026 grantees include Central Pasco & Gulf RR ($23,000), Morton Plant Mease HC Fdn ($15,000) and Wesley Chapel Elementary School ($10,100), according to its 2026 IRS Form 990-PF. Together they received 31% of its itemized 2026 grant dollars.
How large is Les & Judy Smout Foundation?
Les & Judy Smout Foundation reported $1.1M in total assets on its 2026 IRS Form 990-PF. It paid out $156K in qualifying distributions that year, against a required minimum of $77K (roughly 5% of its investment assets).
What does Les & Judy Smout Foundation fund?
The foundation does not state a mission in the available materials. Its grants show support for organizations working in areas including education, health care, mental health, emergency services, conservation, animal welfare, and the arts and culture. See mission & focus areas ↑
How do I apply for a grant from Les & Judy Smout Foundation?
The foundation does not accept unsolicited requests for funds and states that it makes contributions only to preselected charitable organizations. Eligibility and process details are in the grantmaking section of this profile. See how to apply ↑
What is Les & Judy Smout Foundation's EIN?
Les & Judy Smout Foundation's EIN (Employer Identification Number) is 65-0118624. IRS Form 990 filing data is available on this page for 2020–2026.
Does Les & Judy Smout Foundation 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 October 2026.
Data update history
(2)
When this profile's IRS filing data changed on Grantable
- Added Form 990-PF for fiscal year 2026 (received by the IRS August 17, 2026)
- IRS filings on file for fiscal years 2020–2025
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Cite this profile
Grantable. (2026). Les & Judy Smout Foundation funder profile. GrantGraph. Retrieved October 11, 2026, from https://grantable.co/funders/les-and-judy-smout-foundation-morg_86842d3462964c159253a70260925650
BibTeX
@misc{grantable_650118624_2026,
author = {{Grantable}},
title = {{Les \& Judy Smout Foundation funder profile}},
howpublished = {GrantGraph},
year = {2026},
url = {https://grantable.co/funders/les-and-judy-smout-foundation-morg_86842d3462964c159253a70260925650},
note = {Accessed 2026-10-11. 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 Les & Judy Smout Foundation'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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