The Gregory White Smith and Steven
The Gregory White Smith and Steven is a private foundation focused on Philanthropy, Voluntarism & Grantmaking, based in AIKEN, SC. IRS filing data is available from 2020 through 2024. As of 2024, the organization holds $3.4M in total assets. Net investment income was $1.
Financial Overview
From 2024 IRS Form 990-PF · View filing
Total Assets
$3.4M
+44.4% YoY
Revenue
$483K
+19.9% YoY
Net Investment Income
$1
+0.0% YoY
Expenses
$20K
-29.0% YoY
About The Gregory White Smith and Steven
Based on IRS filings
The Gregory White Smith and Steven is a private foundation focused on Philanthropy, Voluntarism & Grantmaking, based in AIKEN, SC. IRS filing data is available from 2020 through 2024. As of 2024, the organization holds $3.4M in total assets. Net investment income was $1.
Focus Areas
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Financial History
Multi-year comparison from IRS filings
| Metric | 2024 | 2023 | 2022 |
|---|---|---|---|
| Total Assets | $3,444,662 | $2,385,924 | $2,010,579 |
| Revenue | $483,251 | $402,976 | $269,108 |
| Expenses | $19,620 | $27,631 | $19,039 |
| Qualifying Distributions | — | — | — |
| Net Investment Income | $1 | $1 | $73,402 |
| Distributable Amount | $764 | $775 | $157 |
Giving Over Time
Total grant dollars and number of grants per year
Grant Insights
How this funder distributes its grants
Top Recipients
Top 0 recipients in 2024
Grant Size Distribution
0 grants across all recorded years
Giving History
Grant recipients and amounts by year
No grants recorded for .
Leadership & Key People
Officers and directors from IRS filings
Compensation Overview
From 2024 IRS filing
From 2024 filing
| Name | Title | Hours | Compensation |
|---|---|---|---|
| STEVEN W NAIFEH | PRESIDENT | — | — |
| JOHN CAHILL | VICE-PRESIDE | — | — |
| PATRICK HARRIS | TREASURER | — | — |
| BRAD BRIAN | OFFICER | — | — |
| ELIZABETH PETIT | OFFICER | — | — |
| ELIZABETH FADELEY MOORE | OFFICER | — | — |
Subject Areas
Focus areas based on grantmaking activity
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Data last updated April 2026. Sourced from IRS Form 990-PF filings.
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