Smith Lincoln E Trust
Smith Lincoln E Trust is a private foundation focused on religion, based in Hillsdale, MI. IRS filing data is available from 2020 through 2025. As of 2025, the organization holds $330K in total assets. In 2025, it awarded 1 grant totaling $23K. Net investment income was $8K.
Smith Lincoln E Trust at a glance
In short: Smith Lincoln E Trust gave $23K across 1 grant in 2025 (avg $23K), mostly in Michigan. Source: 2025 IRS Form 990-PF.
- Annual giving (2025)
- $22,580
- +2.4% vs 2024
- Grants made (2025)
- 1
- +0.0% vs 2024
- Average grant
- $22,580
- +2.4% vs 2024
- Median grant
- $22,580
- Total assets
- $329,863
- -5.2% vs 2024
- Primary geography
- Michigan (100% 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 Smith Lincoln E Trust funds
How this funder distributes its grants
Top Recipients
Top recipient in 2025
The largest 2025 recipient was Somerset Congregational Church ($23K).
Grant Size Distribution
5 grants across all recorded years
The most common grant size was under $50K: 5 grants of 5 (100%).
Geographic Focus
Where this funder awards grants
Grant Distribution by State
Share of the 2025 grant dollars on its one itemized grant.
States
Cities
How Smith Lincoln E Trust gives
- Giving held roughly steady from 2022 to 2025 (−13%). Method
- In 2025 it paid out 98% 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 2020 to 2025, annual grant giving ranged from $22K (2024) to $26K (2023). In 2025 it made 1 grant totaling $23K.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| Somerset Congregational Church Somerset Center, MI | General Operating | $22,580 |
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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 | $329,863 | $10,203 | $28,374 | $22,580 | 1 | $22,680 | $7,572 | $23,257 |
| 2024 | $348,051 | $24,936 | $28,542 | $22,052 | 1 | $23,152 | $19,798 | $22,245 |
| 2023 | $352,175 | $20,945 | $32,544 | $25,991 | 1 | $28,091 | $16,387 | $20,858 |
| 2022 | $364,395 | $19,226 | $32,537 | $25,991 | 1 | $27,246 | $14,707 | $22,006 |
| 2021 | $377,052 | $42,036 | $29,832 | $24,633 | 1 | $24,633 | $36,861 | $24,794 |
| 2020 | $367,925 | $20,250 | $29,750 | $23,520 | 1 | — | $15,216 | $22,106 |
Under IRS private-foundation payout rules, Smith Lincoln E Trust reported a distributable amount of $23K for 2025 — the minimum it must pay out in qualifying distributions.
Leadership & Key People
Officers and directors from IRS filings
Smith Lincoln E Trust's only listed officer is County National Bank, Trustee on every filing since 2020 (compensated).
Officers on the 2025 filing
County National Bank
Trustee
On filings since 2020
2 hrs/week
$4K (2020) → $5K (2025)
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.
Compensation Overview
From 2025 IRS filing
The highest reported compensation on the 2025 filing was $5K, to County National Bank (Trustee).
Frequently asked questions about Smith Lincoln E Trust
How much does Smith Lincoln E Trust give each year?
Smith Lincoln E Trust gave $23K across 1 grant in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $22K across 1 grant.
How large is Smith Lincoln E Trust?
Smith Lincoln E Trust reported $330K in total assets on its 2025 IRS Form 990-PF. It paid out $23K in qualifying distributions that year, against a required minimum of $23K (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 Smith Lincoln E Trust?
Smith Lincoln E Trust is a private foundation focused on religion, based in Hillsdale, MI. It holds $330K in total assets as of 2025.
Where does Smith Lincoln E Trust operate?
Smith Lincoln E Trust has awarded grants in Michigan.
What is Smith Lincoln E Trust's EIN?
Smith Lincoln E Trust's EIN (Employer Identification Number) is 38-6561051. IRS Form 990 filing data is available on this page for 2020–2025.
Data last updated October 2026. Sourced from IRS Form 990-PF filings.
Data update history
(7)
When this profile's IRS filing data changed on Grantable
- Updated Form 990-PF for fiscal year 2020 (received by the IRS November 15, 2021)
- Updated Form 990-PF for fiscal year 2021 (received by the IRS May 12, 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 May 8, 2024)
- Updated Form 990-PF for fiscal year 2024 (received by the IRS May 8, 2025)
- Updated Form 990-PF for fiscal year 2025 (received by the IRS April 16, 2026)
- IRS filings on file for fiscal years 2020–2025
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