Wilbur S Smith and Sally J Smith

Private foundation · Grantmaker Charleston, SC EIN: 57-0916368

Wilbur S Smith and Sally J Smith is a private foundation based in Charleston, South Carolina. It reported 10 grants totaling $52,425 in 2024.

Wilbur S Smith and Sally J Smith at a glance

In short: Wilbur S Smith and Sally J Smith gave $52K across 10 grants in 2024 (avg $5K), mostly in South Carolina. 30% of 2024 grantees were new. Source: 2024 IRS Form 990-PF.

Annual giving (2024)
$52,425
-48.1% vs 2023
Grants made (2024)
10
-9.1% vs 2023
Average grant
$5,243
-42.9% vs 2023
Median grant
$2,750
Total assets
$1,289,966
+1.7% vs 2023
New grantees (estimate)
30% first-time grantees (3 of 10, 2024; small sample)
Primary geography
South Carolina (96% of itemized 2024 grant dollars)
Latest 990 filing
Form 990-PF, 2024 View filing

Data from IRS Form 990-PF, 2024; updated October 2026. New grantees are estimated by matching recipient names across years (methodology).

How to apply to Wilbur S Smith and Sally J Smith

Accepts unsolicited proposals
No
How to Apply

The foundation states that it makes contributions only to preselected charitable organizations and does not accept unsolicited requests for funds.

Contact

Mailing address: 112 Beaufain Street, Charleston, SC 29401
Phone: (843) 602-9960

Application details from Grantable's research on the foundation's public materials; confirm on its website before applying.

Who Wilbur S Smith and Sally J Smith funds

How this funder distributes its grants

Top Recipients

Top 9 recipients in 2024

Gibbes Museum of Art: $20KGibbes Museum of Art$20KPreservation Society: $12KPreservation Society$12KGrace Episcopal Church: $4KGrace Episcopal Church$4KSpoleto Society: $4KSpoleto Society$4KDrayton Hall: $3KDrayton Hall$3KAiken Rhett House Museum: $3KAiken Rhett House Museum$3KHistoric Charleston Foundation: $3KHistoric Charleston Foundation$3KCharleston Friends of the Library: $1KCharleston Friends of theLibrary$1KCharleston Parks Conservatory: $1KCharleston Parks Conservatory$1K

The largest 2024 recipient was Gibbes Museum of Art ($20K). Together the top 9 received $50K.

Organizations only. It also paid 1 grant to individuals ($2,000), which are not listed by name.

Grant Size Distribution

47 grants across all recorded years

46<$50K1$50–100K$100–250K$250–500K$500K–1M$1–5M$5M+

The most common grant size was under $50K: 46 grants of 47 (98%).

Geographic Focus

Where this funder awards grants

In 2024, 96% of grant dollars went to recipients in South Carolina and 4% to recipients in Pennsylvania.

Grant Distribution by State

2states

Share of 2024 grant dollars across all 10 itemized grants.

Cities

CharlestonLancaster

Is Wilbur S Smith and Sally J Smith open to new grantees?

30%

first-time grantees, 2024

In 2024, 3 of 10 grantees (30%) were first-time recipients. With only 10 grantees, that is a small sample: one grantee more or less moves the share by about 10 points. First grants averaged $2K; repeat grants $6K. How we count

Medians: $2K first-time, $3K repeat.

  • 70% of 2024 grantees were also funded in 2023. Method
  • Giving held roughly steady from 2021 to 2024 (+12%). Method
  • In 2024 it paid out 78% of its IRS minimum distribution (the 5% rule). Foundations have until the end of the next year to meet it. Method

Estimate from itemized grant lists in IRS Form 990-PF filings (2020–2024). Recipient names are matched across years, so a renamed or misspelled grantee can look new; grants to individuals are left out. Methodology.

Giving History

Giving Over Time

Total grant dollars and number of grants per year

$0$50K$100K$150K8 grants2020 8 grants2021 10 grants2022 11 grants2023 10 grants2024

From 2020 to 2024, annual grant giving ranged from $47K (2021) to $101K (2023). In 2024 it made 10 grants totaling $52K.

Grants by year

Grant recipients and amounts by year

RecipientPurposeAmount
Gibbes Museum of Art Charleston, SCMaintain Art Work on Public Display$20,100
Preservation Society Charleston, SCEducational$12,325
Grace Episcopal Church Charleston, SCMissionary Support$4,000
Spoleto Society Charleston, SCArt Festival$4,000
Drayton Hall Charleston, SCEducational$3,000
Aiken Rhett House Museum Charleston, SCProperty Maintenance$2,500
Historic Charleston Foundation Charleston, SCSocioeconomic Issues$2,500
1 grant to individuals Recipients not named —$2,000
Charleston Friends of the Library Charleston, SCSummer Reading Program$1,000
Charleston Parks Conservatory Charleston, SCHorticultural Program$1,000
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Financial History

Multi-year comparison from IRS filings

Figures from IRS filings, by filing year
Filing yearTotal AssetsRevenueExpensesGrants paidGrantsQualifying DistributionsNet Investment IncomeDistributable Amount
2024$1,289,966$99,133$72,010$52,42510$52,425$82,984$67,640
2023$1,267,889$339,754$115,999$101,00011$101,000$325,755$52,451
2022$1,044,134$60,956$62,133$49,10010$49,100$48,240$53,204
2021$1,041,882$88,626$61,094$46,9508$46,950$75,333$59,626
2020$968,538$79,814$64,484$52,8508—$68,780$50,003

Under IRS private-foundation payout rules, Wilbur S Smith and Sally J Smith reported a distributable amount of $68K for 2024 — the minimum it must pay out in qualifying distributions.

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

Mission & Focus Areas

No mission statement is provided. The 2024 grants show support for organizations and programs involving art, historic preservation, education, religious missionary support, student programs, library reading, and horticulture. One recipient, Historic Charleston Foundation, describes its own mission as advocating for a future for Charleston that honors and protects its people, places, culture, and community.

Grantmaking

In 2024, the foundation made 10 grants totaling $52,425. Grant amounts ranged from $1,000 to $20,100, with a median grant of $2,750. The largest awards included $20,100 to Gibbes Museum of Art for maintaining art work on public display and $12,325 to Preservation Society for educational purposes. Other grants included $4,000 each to Grace Episcopal Church for missionary support and Spoleto Society for its art festival, and $3,000 to Drayton Hall for educational purposes. Historic Charleston Foundation received $2,500 for socioeconomic issues.

Leadership & Key People

Leadership team and compensation from IRS filings

The 2024 filing lists Sarah J Smith as president and William F Quattlebaum as treasurer.

Wilbur S Smith and Sally J Smith is led by Sarah J. Smith, President on every filing since 2020; none of the 2 officers listed in 2024 report compensation.

Officers on the 2024 filing

  • Sarah J. Smith

    President

    On filings since 2020

    0.5 hrs/week

    No compensation reported

  • William F. Quattlebaum

    Treasurer

    On filings since 2020

    0.5 hrs/week

    No compensation reported

Data from IRS Form 990 filings, 2020–2024. "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 Wilbur S Smith and Sally J Smith

How much does Wilbur S Smith and Sally J Smith give each year?

Wilbur S Smith and Sally J Smith gave $52K across 10 grants in 2024, according to its 2024 IRS Form 990-PF. In 2023 it gave $101K across 11 grants.

What is Wilbur S Smith and Sally J Smith's typical grant size?

Wilbur S Smith and Sally J Smith's median grant in 2024 was $2,750, and its average grant was $5,243, across 10 grants on its 2024 IRS Form 990-PF. Organizations receiving their first grant from Wilbur S Smith and Sally J Smith that year got $2K on average.

Where does Wilbur S Smith and Sally J Smith give grants?

Wilbur S Smith and Sally J Smith gives mostly in South Carolina: 96% of the grant dollars itemized on its 2024 IRS Form 990-PF went to recipients there. The most frequent recipient cities were Charleston, SC (9 grants).

Does Wilbur S Smith and Sally J Smith give general operating support?

Not in 2024: none of the 10 grants with a stated purpose on Wilbur S Smith and Sally J Smith's 2024 IRS Form 990-PF were described as general or operating support.

Who are Wilbur S Smith and Sally J Smith's largest grantees?

Wilbur S Smith and Sally J Smith's largest 2024 grantees include Gibbes Museum of Art ($20,100), Preservation Society ($12,325) and Grace Episcopal Church ($4,000), according to its 2024 IRS Form 990-PF. It also paid 1 grant to individuals ($2,000), which are not listed by name. Together they received 69% of its itemized 2024 grant dollars.

How large is Wilbur S Smith and Sally J Smith?

Wilbur S Smith and Sally J Smith reported $1.3M in total assets on its 2024 IRS Form 990-PF. It paid out $52K in qualifying distributions that year, against a required minimum of $68K (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.

What does Wilbur S Smith and Sally J Smith fund?

No mission statement is provided. The 2024 grants show support for organizations and programs involving art, historic preservation, education, religious missionary support, student programs, library reading, and horticulture. See mission & focus areas ↑

How do I apply for a grant from Wilbur S Smith and Sally J Smith?

The foundation states that it makes contributions only to preselected charitable organizations and does not accept unsolicited requests for funds. Eligibility and process details are in the grantmaking section of this profile. See how to apply ↑

What is Wilbur S Smith and Sally J Smith's EIN?

Wilbur S Smith and Sally J Smith's EIN (Employer Identification Number) is 57-0916368. IRS Form 990 filing data is available on this page for 2020–2024.

Does Wilbur S Smith and Sally J Smith accept unsolicited proposals?

No, according to Grantable's research on the foundation's published guidelines. See how to apply ↑

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

Data update history

(1)

When this profile's IRS filing data changed on Grantable

  1. IRS filings on file for fiscal years 2020–2024

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Similar Funders

Funders that support many of the same organizations

South Carolina Humanities Council Inc

Columbia, SC

The South Carolina Humanities Council funds public humanities programs, including exhibits, oral histories, lectures, reading programs, and community discussions, primarily serving South Carolina audiences. Its 2025 grants ranged from $6,000 to $24,800, with a median of $11,500; it currently is not accepting grant applications.

Assets

$1.8M

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John M Rivers Jr Foundation

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The John M Rivers Jr Foundation supports arts and culture, education, historic preservation, recreation, and emergency services, with awards restricted to the Charleston, South Carolina, and Cashiers, North Carolina, areas. Its 2025 grants ranged from $250 to $10,000, with a median of $2,000; it accepts written requests, with no deadline stated.

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Total Given

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David Wallace Smith and Joan Stowell Smith

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The foundation supports medical research, education, arts and culture, and community organizations, with recent grants concentrated in South Carolina, Maryland, North Carolina, Maine, and Massachusetts. In 2025, grants ranged from $500 to $35,000, with a median of $1,750. It does not accept unsolicited requests and gives only to preselected organizations.

Philanthropy, Voluntarism & Grantmaking

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Total Given

$150K

John Winthrop Charitable Trust

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The John Winthrop Charitable Trust funds charitable organizations working in areas including education, historical preservation, family support, and conservation, primarily in South Carolina, with grants also going to several other states. In 2025, grants ranged from $100 to $69,035, with a median of $1,000. It gives only to preselected organizations and does not accept unsolicited requests.

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Total Given

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The Harvey-McNairy Foundation Inc

Kinston, NC

The Harvey-McNairy Foundation supports preselected charitable organizations working in areas including education, survivor services, faith dialogue, literature, and health. Its 2024 grants ranged from $250 to $225,000, with a median of $5,000, and went mainly to organizations in South Carolina and North Carolina, as well as several other states. It does not accept unsolicited requests.

Philanthropy, Voluntarism & Grantmaking

Assets

$13.1M

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Total Given

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Kirby Family Foundation Inc

Amherst, NH

The Kirby Family Foundation supports a range of charitable organizations, including food assistance, services for older adults, education, cancer care and research, conservation, and child protection. Its 2024 grants ranged from $500 to $7,000, with a median of $2,000; giving was concentrated in Vermont, with grants also going to organizations in several other states and Washington, D.C. It gives only to preselected organizations and does not accept unsolicited requests.

Philanthropy, Voluntarism & Grantmaking

Assets

$2.5M

Grants

48

Total Given

$109K

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Cite this profile

Grantable. (2026). Wilbur S Smith and Sally J Smith funder profile. GrantGraph. Retrieved October 16, 2026, from https://grantable.co/funders/wilbur-s-smith-and-sally-j-smith-morg_fcbdadbd13df4909a256f4aeaa77f3dc

BibTeX
@misc{grantable_570916368_2026,
  author       = {{Grantable}},
  title        = {{Wilbur S Smith and Sally J Smith funder profile}},
  howpublished = {GrantGraph},
  year         = {2026},
  url          = {https://grantable.co/funders/wilbur-s-smith-and-sally-j-smith-morg_fcbdadbd13df4909a256f4aeaa77f3dc},
  note         = {Accessed 2026-10-16. Data licensed CC BY 4.0}
}

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Figures come from Wilbur S Smith and Sally J Smith'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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