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
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
No grants recorded for .
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 | — | — |
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Data last updated April 2026. Sourced from IRS Form 990-PF filings. Research dossier generated April 2026.
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