The Lester and Sue Smith Foundation
The Lester and Sue Smith Foundation is a private foundation, based in Houston, TX. IRS filing data is available from 2020 through 2025. As of 2025, the organization holds $50K in total assets. In 2025, it awarded 2 grants totaling $4.0M. Net investment income was $11K.
The Lester and Sue Smith Foundation at a glance
In short: The Lester and Sue Smith Foundation gave $4.0M across 2 grants in 2025 (avg $2.0M), mostly in Texas. Source: 2025 IRS Form 990-PF.
- Annual giving (2025)
- $4,000,000
- -0.6% vs 2024
- Grants made (2025)
- 2
- -33.3% vs 2024
- Average grant
- $2,000,000
- +49.1% vs 2024
- Median grant
- $2,000,000
- Total assets
- $49,848
- -24.3% vs 2024
- Primary geography
- Texas (100% of itemized 2025 grant dollars)
- Latest 990 filing
- Form 990-PF, 2025 View filing
Data from IRS Form 990-PF, 2025; updated September 2026.
Who The Lester and Sue Smith Foundation funds
How this funder distributes its grants
Top Recipients
Top 2 recipients in 2025
The largest 2025 recipient was Harris County Hosp Dist Foundation ($2.0M). Together the top 2 received $4.0M.
Grant Size Distribution
21 grants across all recorded years
The most common grant size was in the $1–5M range: 13 grants of 21 (62%).
Geographic Focus
Where this funder awards grants
Grant Distribution by State
Share of 2025 grant dollars across all 2 itemized grants.
States
Cities
How The Lester and Sue Smith Foundation gives
- Giving fell 43% from 2022 to 2025. Method
- In 2025 it paid out well above its IRS minimum distribution (the 5% rule). 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 $4.0M (2025) to $10.1M (2021). In 2025 it made 2 grants totaling $4.0M.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| Harris County Hosp Dist Foundation Houston, TX | Health Services | $2,000,000 |
| Texas Children's Hospital Houston, TX | Children's Hospital | $2,000,000 |
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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 | $49,848 | $3,987,783 | $4,003,779 | $4,000,000 | 2 | $4,002,246 | $11,250 | $18,531 |
| 2024 | $65,844 | $4,013,564 | $4,031,410 | $4,025,000 | 3 | $4,028,032 | $10,186 | $8,390 |
| 2023 | $83,690 | $5,741,139 | $5,780,492 | $5,775,000 | 4 | $5,777,680 | $63,327 | $18,733 |
| 2022 | $123,043 | $6,980,542 | $6,987,057 | $6,975,000 | 6 | $6,984,042 | $27,527 | $48,134 |
| 2021 | $129,558 | $10,100,204 | $10,083,161 | $10,075,000 | 6 | $10,080,406 | $22,449 | $57,230 |
| 2020 | $112,515 | $7,619,950 | $8,525,915 | $8,500,000 | 6 | — | $16,663 | $57,105 |
Under IRS private-foundation payout rules, The Lester and Sue Smith Foundation reported a distributable amount of $19K for 2025 — the minimum it must pay out in qualifying distributions.
Leadership & Key People
Officers and directors from IRS filings
The Lester and Sue Smith Foundation is led by Sue A. Smith, President & Trustee on every filing since 2020; none of the 5 officers listed in 2025 report compensation.
Officers on the 2025 filing
Sue A. Smith
President & Trustee
On filings since 2020
1 hr/week
No compensation reported
Michelle S. Hendry
Trustee
On filings since 2020
1 hr/week
No compensation reported
Stuart M. Smith
Trustee
On filings since 2020
1 hr/week
No compensation reported
Jill McDonald
Treasurer
On filings since 2020
1 hr/week
No compensation reported
Karla Neal
Secretary
On filings since 2020
1 hr/week
No compensation reported
Former officers (2)
- Former: Karen Collier (2020–2021) — Assistant Secretary
- Former: Trish Morille (2020) — Executive Vice President
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.
Frequently asked questions about The Lester and Sue Smith Foundation
How much does The Lester and Sue Smith Foundation give each year?
The Lester and Sue Smith Foundation gave $4.0M across 2 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $4.0M across 3 grants.
How large is The Lester and Sue Smith Foundation?
The Lester and Sue Smith Foundation reported $50K in total assets on its 2025 IRS Form 990-PF. It paid out $4.0M in qualifying distributions that year, against a required minimum of $19K (roughly 5% of its investment assets).
Where does The Lester and Sue Smith Foundation operate?
The Lester and Sue Smith Foundation has awarded grants in Texas.
What is The Lester and Sue Smith Foundation's EIN?
The Lester and Sue Smith Foundation's EIN (Employer Identification Number) is 27-0040023. IRS Form 990 filing data is available on this page for 2020–2025.
Data last updated September 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 12, 2021)
- Updated Form 990-PF for fiscal year 2021 (received by the IRS August 2, 2022)
- Updated Form 990-PF for fiscal year 2022 (received by the IRS May 9, 2023)
- Updated Form 990-PF for fiscal year 2023 (received by the IRS April 26, 2024)
- Updated Form 990-PF for fiscal year 2024 (received by the IRS April 16, 2025)
- Updated Form 990-PF for fiscal year 2025 (received by the IRS April 20, 2026)
- IRS filings on file for fiscal years 2020–2025
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Figures come from The Lester and Sue Smith 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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