The Jim and Cathy Smith Family

Private foundation · Grantmaker Middlebury, CT EIN: 83-6476285

The Jim and Cathy Smith Family is a private foundation, based in Middlebury, CT. IRS filing data is available from 2019 through 2025. As of 2025, the organization holds $3.2M in total assets. In 2025, it awarded 1 grant totaling $90K. Net investment income was $230K.

Key facts about The Jim and Cathy Smith Family

In short: The Jim and Cathy Smith Family gave $90K across 1 grant in 2025 (avg $90K), mostly in Connecticut. Source: 2025 IRS Form 990-PF.

EIN
83-6476285
Latest 990 filing
Form 990-PF, 2025
Annual giving (2025)
$90,000
Grants made (2025)
1
Average grant
$90,000
Median grant
$90,000
Total assets
$3,243,716
Primary geography
Connecticut (100% of itemized 2025 grant dollars)

Data from IRS Form 990-PF, 2025; updated September 2026.

Financial Overview

From 2025 IRS Form 990-PF · View filing

Total Assets

$3.2M

+3.8% YoY

Annual Giving

$90K

-33.3% YoY

Grant Count

1

-50.0% YoY

Avg Grant Size

$90K

+33.3% YoY

Under IRS private-foundation payout rules, The Jim and Cathy Smith Family reported a distributable amount of $170K for 2025 — the minimum it must pay out in qualifying distributions.

How The Jim and Cathy Smith Family gives

  • Giving fell 77% from 2022 to 2025. Method
  • In 2025 it paid out 64% 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.

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Geographic Focus

Where this funder awards grants

Grant Distribution by State

2states

Share of the 2025 grant dollars on its one itemized grant.

Cities

WaterburyBloomfieldSimsburyTequesta

Giving Over Time

Total grant dollars and number of grants per year

$0$100K$200K$300K$400K5 grants2019 1 grant2020 1 grant2021 1 grant2022 1 grant2023 2 grants2024 1 grant2025

From 2019 to 2025, annual grant giving ranged from $80K (2023) to $395K (2022). In 2025 it made 1 grant totaling $90K.

Grant Insights

How this funder distributes its grants

Top Recipients

Top recipient in 2025

Connecticut Community Foundation: $90KConnecticut CommunityFoundation$90K

The largest 2025 recipient was Connecticut Community Foundation ($90K).

Grant Size Distribution

6 grants across all recorded years

1<$50K2$50–100K2$100–250K1$250–500K$500K–1M$1–5M$5M+

The most common grant size was in the $50–100K range: 2 grants of 6 (33%).

Giving History

Grant recipients and amounts by year

RecipientPurposeAmount
Connecticut Community Foundation Waterbury, CTGeneral Operating Support$90,000

Financial History

Multi-year comparison from IRS filings

Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$200K$400K$600K2019 2020 2021 2022 2023 2024 2025
Metric202520242023
Total Assets$3,243,716$3,123,753$3,085,129
Revenue$253,766$192,494$-7,194
Expenses$133,803$153,870$94,744
Qualifying Distributions$109,895$137,925$82,860
Net Investment Income$229,858$176,549$65,640
Distributable Amount$170,404$155,217$138,922

Data update history

When this profile's IRS filing data changed on Grantable

  1. Updated Form 990-PF for fiscal year 2019 (received by the IRS July 15, 2020)
  2. Updated Form 990-PF for fiscal year 2020 (received by the IRS June 28, 2021)
  3. Updated Form 990-PF for fiscal year 2021 (received by the IRS May 12, 2022)
  4. Updated Form 990-PF for fiscal year 2022 (received by the IRS May 9, 2023)
  5. Updated Form 990-PF for fiscal year 2023 (received by the IRS May 10, 2024)
  6. Updated Form 990-PF for fiscal year 2024 (received by the IRS May 8, 2025)
  7. Updated Form 990-PF for fiscal year 2025 (received by the IRS April 21, 2026)
  8. IRS filings on file for fiscal years 2019–2025

Leadership & Key People

Officers and directors from IRS filings

The Jim and Cathy Smith Family is led by James V. Smith, President & Director on every filing since 2019; none of the 3 officers listed in 2025 report compensation.

Officers on the 2025 filing

  • James V. Smith

    President & Director

    On filings since 2019

    No compensation reported

  • Haley W. Smith

    Director

    On filings since 2019

    No compensation reported

  • M. Catherine Smith

    Treasurer

    On filings since 2019

    No compensation reported

Data from IRS Form 990 filings, 2019–2025. "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 The Jim and Cathy Smith Family

How much does The Jim and Cathy Smith Family give each year?

The Jim and Cathy Smith Family gave $90K across 1 grant in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $135K across 2 grants.

How large is The Jim and Cathy Smith Family?

The Jim and Cathy Smith Family reported $3.2M in total assets on its 2025 IRS Form 990-PF. It paid out $110K in qualifying distributions that year, against a required minimum of $170K (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.

Where does The Jim and Cathy Smith Family operate?

The Jim and Cathy Smith Family has awarded grants in Connecticut, Florida.

What is The Jim and Cathy Smith Family's EIN?

The Jim and Cathy Smith Family's EIN (Employer Identification Number) is 83-6476285. IRS Form 990 filing data is available on this page for 2019–2025.

Data last updated September 2026. Sourced from IRS Form 990-PF filings.

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