Wilbur S Smith and Sally J Smith
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
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
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
Share of 2024 grant dollars across all 10 itemized grants.
States
Cities
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
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
| Recipient | Purpose | Amount |
|---|---|---|
| Gibbes Museum of Art Charleston, SC | Maintain Art Work on Public Display | $20,100 |
| Preservation Society Charleston, SC | Educational | $12,325 |
| Grace Episcopal Church Charleston, SC | Missionary Support | $4,000 |
| Spoleto Society Charleston, SC | Art Festival | $4,000 |
| Drayton Hall Charleston, SC | Educational | $3,000 |
| Aiken Rhett House Museum Charleston, SC | Property Maintenance | $2,500 |
| Historic Charleston Foundation Charleston, SC | Socioeconomic Issues | $2,500 |
| 1 grant to individuals Recipients not named | — | $2,000 |
| Charleston Friends of the Library Charleston, SC | Summer Reading Program | $1,000 |
| Charleston Parks Conservatory Charleston, SC | Horticultural Program | $1,000 |
Ready to take the next step with Wilbur S Smith and Sally J Smith?
Financial History
Multi-year comparison from IRS filings
| Filing year | Total Assets | Revenue | Expenses | Grants paid | Grants | Qualifying Distributions | Net Investment Income | Distributable Amount |
|---|---|---|---|---|---|---|---|---|
| 2024 | $1,289,966 | $99,133 | $72,010 | $52,425 | 10 | $52,425 | $82,984 | $67,640 |
| 2023 | $1,267,889 | $339,754 | $115,999 | $101,000 | 11 | $101,000 | $325,755 | $52,451 |
| 2022 | $1,044,134 | $60,956 | $62,133 | $49,100 | 10 | $49,100 | $48,240 | $53,204 |
| 2021 | $1,041,882 | $88,626 | $61,094 | $46,950 | 8 | $46,950 | $75,333 | $59,626 |
| 2020 | $968,538 | $79,814 | $64,484 | $52,850 | 8 | — | $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
- IRS filings on file for fiscal years 2020–2024
Other open foundation grants in South Carolina
South Carolina Open opportunities, soonest deadline first.
Explore Open Grants
Browse active grant opportunities in Wilbur S Smith and Sally J Smith's focus areas in our free grants database
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
Grants
12
Total Given
$156K
John M Rivers Jr Foundation
Charleston, SC
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.
Assets
$6.0M
Grants
33
Total Given
$94K
David Wallace Smith and Joan Stowell Smith
Wilmington, DE
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.
Assets
$2.1M
Grants
34
Total Given
$150K
John Winthrop Charitable Trust
Charleston, SC
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.
Assets
$4.4M
Grants
39
Total Given
$649K
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.
Assets
$13.1M
Grants
46
Total Given
$1.0M
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.
Assets
$2.5M
Grants
48
Total Given
$109K
More similar funders
More Funders in South Carolina
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}
} The figures on this page are open data under CC BY 4.0: reuse them with credit to Grantable and a link. Download the data.
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.
Wilbur S Smith and Sally J Smith down — hundreds of funders to go?