The Wilson L Smith Family
The Wilson L Smith Family Foundation, also known as The Smith Foundation, is a private foundation established in 1989 and based in Salisbury, North Carolina. The foundation operates as a family grantmaking organization focused on supporting charitable causes in its region.
Financial Overview
From 2024 IRS Form 990-PF · View filing
Total Assets
$32.0M
-0.2% YoY
Annual Giving
$1.2M
-50.9% YoY
Grant Count
2
-66.7% YoY
Avg Grant Size
$620K
+47.4% YoY
Under IRS private-foundation payout rules, The Wilson L Smith Family reported a distributable amount of $1.5M for 2024 — the minimum it must pay out in qualifying distributions.
Mission & Focus Areas
The foundation directs its giving primarily toward:
- Education
- Human Services
- Lutheran church support
Grantmaking
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Geographic Focus
Where this funder awards grants
The foundation's grantmaking is primarily concentrated in North Carolina.
Grant Distribution by State
Cities
Financial History
Multi-year comparison from IRS filings
As of December 31, 2023:
- Total assets: $32,121,364
- Total revenues: $1,835,835
- Total expenses: $2,623,882
- Grants and contributions received: $732,949
- Investment income and dividends: $944,243
Revenue Growth (2022-2023):
- Total revenues increased 47.2% year-over-year
- Investment income grew 26.4%
- Grants and contributions increased 30.4%
| Metric | 2024 | 2023 | 2022 |
|---|---|---|---|
| Total Assets | $32,045,474 | $32,121,364 | $41,529,215 |
| Revenue | $1,509,593 | $1,835,835 | $1,247,152 |
| Expenses | $1,731,460 | $2,623,882 | $1,277,270 |
| Qualifying Distributions | $1,239,400 | $2,523,188 | $1,195,566 |
| Net Investment Income | $1,037,107 | $920,061 | $718,403 |
| Distributable Amount | $1,534,555 | $1,372,607 | $1,586,201 |
Giving Over Time
Total grant dollars and number of grants per year
Grant Insights
How this funder distributes its grants
Top Recipients
Top 2 recipients in 2024
Grant Size Distribution
55 grants across all recorded years
Giving History
Grant recipients and amounts by year
Among its reported 2024 grants, the largest include Friends of Rowan ($1,238,400), St John's Lutheran Church ($1,000).
| Recipient | Purpose | Amount |
|---|---|---|
| ST JOHN'S LUTHERAN CHURCH SALISBURY, NC | GENERAL FUND | $1,000 |
| FRIENDS OF ROWAN SALISBURY, NC | GENERAL FUND | $1,238,400 |
Leadership & Key People
Leadership team and compensation from IRS filings
- Felicia Eagle - Trustee
- Janis L. Smith - Trustee
Compensation Overview
From 2024 IRS filing
From 2024 filing
| Name | Title | Hours | Compensation |
|---|---|---|---|
| FELICIA EAGLE | BOARD MEMBER | — | — |
| JANIS L SMITH | PRESIDENT & | — | — |
| RONALD L SMITH | BOARD MEMBER | — | — |
Frequently Asked Questions
What does The Wilson L Smith Family fund?
The foundation directs its giving primarily toward: • Education • Human Services • Lutheran church support
How do I apply for a grant from The Wilson L Smith Family?
**Financial Capacity:** • Total assets: $32,045,474 (as of 2024) • Total annual giving: $1,239,400 (2024) • Typical grant awards range from $500 to $1,414,688 **Recent Grants:** • The Baddour Center: $5,000 (2023) • Samaritan's Purse: $3,000 (2023) **Notable Recipient:** • East Rowan High School has received support from the foundation
Where does The Wilson L Smith Family make grants?
The foundation's grantmaking is primarily concentrated in North Carolina.
What size grants does The Wilson L Smith Family award?
In 2024, The Wilson L Smith Family awarded 2 grants totaling $1.2M — an average of about $620K per grant, based on its IRS Form 990 filings.
How much is The Wilson L Smith Family required to give away each year?
Private foundations must generally distribute about 5% of their assets annually. For 2024, The Wilson L Smith Family reported a distributable amount of $1.5M on its IRS Form 990-PF — the minimum it must pay out in qualifying distributions.
What is The Wilson L Smith Family's EIN?
The Wilson L Smith Family's EIN (Employer Identification Number) is 56-1658247. IRS Form 990 filing data is available on this page for 2020–2024.
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Data last updated June 2026. Sourced from IRS Form 990-PF filings. Research dossier generated April 2026.