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
Under IRS private-foundation payout rules, The Gregory White Smith and Steven reported a distributable amount of $764 for 2024 — the minimum it must pay out in qualifying distributions.
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 2024.
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
Frequently Asked Questions
What is The Gregory White Smith and Steven?
The Gregory White Smith and Steven is a nonprofit organization focused on Philanthropy, Voluntarism & Grantmaking, based in AIKEN, SC. It holds $3.4M in total assets as of 2024.
How large is The Gregory White Smith and Steven?
As of 2024, The Gregory White Smith and Steven holds $3.4M in total assets with $483K in annual revenue.
How much is The Gregory White Smith and Steven required to give away each year?
Private foundations must generally distribute about 5% of their assets annually. For 2024, The Gregory White Smith and Steven reported a distributable amount of $764 on its IRS Form 990-PF — the minimum it must pay out in qualifying distributions.
What is The Gregory White Smith and Steven's EIN?
The Gregory White Smith and Steven's EIN (Employer Identification Number) is 27-0674622. IRS Form 990 filing data is available on this page for 2020–2024.
Explore Open Grants
Browse active grant opportunities in The Gregory White Smith and Steven's focus areas in our free grants database
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Data last updated April 2026. Sourced from IRS Form 990-PF filings.
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