Virginia Smith Charitable Trust

CHAPPELL, NE EIN: 86-6348709

The Virginia Smith Charitable Trust is a private foundation established in 2009 and based in Chappell, Nebraska. Operating as a trust structure, it functions as a grantmaking organization with no paid staff, relying instead on a board of trustees to oversee its philanthropic activities.

Financial Overview

From 2024 IRS Form 990-PF · View filing

Total Assets

$6.5M

+0.6% YoY

Annual Giving

$506K

-4.6% YoY

Grant Count

32

-13.5% YoY

Avg Grant Size

$16K

+10.3% YoY

Under IRS private-foundation payout rules, Virginia Smith Charitable Trust reported a distributable amount of $576K for 2024 — the minimum it must pay out in qualifying distributions.

Research compiled by Grantable AI from public sources. Last updated April 2026.

Grantmaking

The trust demonstrates consistent grant activity, awarding between 32-39 grants annually in recent years. Grant sizes vary considerably, with a median grant amount of approximately $2,000-$2,500 and a range extending from $100 to $285,000. Recent grants have supported diverse community needs including:

Grant Range

s vary considerably, with a median grant amount of approximately $2,000-$2,500 and a range extending from $100 to $285,000. Recent grants have supported diverse community needs including:

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Geographic Focus

Where this funder awards grants

The trust primarily supports communities in Nebraska and Colorado, with documented funding to cities including Ashland, Beatrice, Big Springs, Chappell, Julesburg, Lewellen, Lodgepole, and Sidney.

Grant Distribution by State

2states

Cities

AshlandBeatriceBig SpringsChappellJulesburgLewellenLodgepoleSidneyVarious

Financial History

Multi-year comparison from IRS filings

Assets: $6.5 million (as of December 2024)

Annual Revenue: $691,230 (2024)

Annual Expenses: $653,419 (2024)

Total Giving: Approximately $506,000-$553,000 annually

The trust maintains a healthy financial position with assets in the top 10% of foundations nationally by asset size.

Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$225K$450K$675K$900K20202021202220232024
Metric202420232022
Total Assets$6,509,627$6,471,816$6,670,110
Revenue$691,230$471,429$372,635
Expenses$653,419$669,723$698,329
Qualifying Distributions$550,319$574,525$596,000
Net Investment Income$288,438$308,512$252,389
Distributable Amount$575,813$556,039$567,497

Giving Over Time

Total grant dollars and number of grants per year

$0$138K$277K$415K$553K39 grants202033 grants202136 grants202237 grants202332 grants2024

Grant Insights

How this funder distributes its grants

Top Recipients

Top 10 recipients in 2024

SCHOLARSHIPS PAID TO POST-$285KCITY OF CHAPPELL NEBRASKA$50KCHAPPELL FIRE DISTRICT 1$30KVILLAGE OF LODGEPOLE NE$25KCHAPPELL AIRPORT AUTHORITY$20KCITY OF CHAPPELL NEBRASKA$18KCHAPPELL SENIOR CENTER$12KNEBRASKA LUTHERAN$10KDEUEL COUNTY NEBRASKA$7KSOLID ROCK BIBLE CHURCH$5K

Grant Size Distribution

177 grants across all recorded years

168<$50K4$50–100K$100–250K5$250–500K$500K–1M$1–5M$5M+

Giving History

Grant recipients and amounts by year

Among its reported 2024 grants, the largest include Scholarships Paid to Post- ($285,000), City of Chappell Nebraska ($50,000), Chappell Fire District 1 ($30,000).

RecipientPurposeAmount
BEREA LUTHERAN CHURCH CHAPPELL, NESUPPORT$100
SUCCEED INC CHAPPELL, NECHAMBER OF COMMERCE$2,000
CHAPPELL FIRE DISTRICT 1 CHAPPELL, NEBUILDING IMPROVEMENTS$30,000
NEBRASKA LUTHERAN ASHLAND, NESULLIVAN HILLS CAMP$10,000
CITY OF CHAPPELL NEBRASKA CHAPPELL, NELIBRARY EQUIPMENT$1,000
CHAPPELL AIRPORT AUTHORITY CHAPPELL, NERUNWAY IMPROVEMENT$20,000
LODGEPOLE DEPOT MUSEUM LODGEPOLE, NEREPAIRS$500
CHAPPELL SENIOR CENTER CHAPPELL, NEOPERATING EXPENSES$12,000
CHAPPELL SENIOR CENTER CHAPPELL, NEREPAIRS$4,200
SOLID ROCK BIBLE CHURCH CHAPPELL, NEFOOD PANTRY$5,000

Leadership & Key People

Leadership team and compensation from IRS filings

The trust is governed by a board of five trustees:

  • Leonard Littlejohn – Chairperson
  • Jerome E. Cabela – Trustee
  • Kenneth Fornander – Trustee
  • Janet Flohr – Trustee
  • Merlyn Carlson – Trustee

Each trustee works approximately one hour per week and receives annual compensation of $6,000 (Carlson receives $4,500).

Compensation Overview

From 2024 IRS filing

JEROME E CABELATRUSTEE$6KKENNETH FORNANDERTRUSTEE$6KLEONARD LITTLEJOHNCHAIRPERSON/$6KJANET FLOHRTRUSTEE$6KMERLYN CARLSONTRUSTEE$5K

From 2024 filing

NameTitleHoursCompensation
JEROME E CABELATRUSTEE1$6,000
KENNETH FORNANDERTRUSTEE1$6,000
LEONARD LITTLEJOHNCHAIRPERSON/1$6,000
JANET FLOHRTRUSTEE1$6,000
MERLYN CARLSONTRUSTEE1$4,500

Contact Information

Address: PO Box 525, Chappell, NE 69129-0525

Phone: 308-874-2929

EIN: 86-6348709

Subject Areas

Focus areas based on grantmaking activity

Frequently Asked Questions

How do I apply for a grant from Virginia Smith Charitable Trust?

The trust demonstrates consistent grant activity, awarding between 32-39 grants annually in recent years. Grant sizes vary considerably, with a median grant amount of approximately $2,000-$2,500 and a range extending from $100 to $285,000. Recent grants have supported diverse community needs including: • Operating expenses for senior centers • Library support • Food pantry assistance • Equipment purchases • Chamber of commerce initiatives • Utility assistance • Camp programming • Street renovat…

Where does Virginia Smith Charitable Trust make grants?

The trust primarily supports communities in Nebraska and Colorado, with documented funding to cities including Ashland, Beatrice, Big Springs, Chappell, Julesburg, Lewellen, Lodgepole, and Sidney.

What size grants does Virginia Smith Charitable Trust award?

In 2024, Virginia Smith Charitable Trust awarded 32 grants totaling $506K — an average of about $16K per grant, based on its IRS Form 990 filings.

How much is Virginia Smith Charitable Trust required to give away each year?

Private foundations must generally distribute about 5% of their assets annually. For 2024, Virginia Smith Charitable Trust reported a distributable amount of $576K on its IRS Form 990-PF — the minimum it must pay out in qualifying distributions.

What is Virginia Smith Charitable Trust's EIN?

Virginia Smith Charitable Trust's EIN (Employer Identification Number) is 86-6348709. IRS Form 990 filing data is available on this page for 2020–2024.

Explore Open Grants

Browse active grant opportunities in Virginia Smith Charitable Trust's focus areas in our free grants database

Related Funders

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Data last updated June 2026. Sourced from IRS Form 990-PF filings. Research dossier generated April 2026.

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