William C and Ruth Smith Foundation
William C and Ruth Smith Foundation is a private foundation, based in Tyler, TX. IRS filing data is available from 2020 through 2024. As of 2024, the organization holds $832K in total assets. In 2024, it awarded 9 grants totaling $35K. Net investment income was $24K.
William C and Ruth Smith Foundation at a glance
In short: William C and Ruth Smith Foundation gave $35K across 9 grants in 2024 (avg $4K), mostly in Texas. Source: 2024 IRS Form 990-PF.
- Annual giving (2024)
- $34,950
- Grants made (2024)
- 9
- Average grant
- $3,883
- Median grant
- $4,500
- Total assets
- $831,937
- -2.8% vs 2023
- Primary geography
- Texas (86% of itemized 2024 grant dollars)
- Latest 990 filing
- Form 990-PF, 2024 View filing
Data from IRS Form 990-PF, 2024; updated September 2026.
Who William C and Ruth Smith Foundation funds
How this funder distributes its grants
Top Recipients
Top 9 recipients in 2024
The largest 2024 recipient was Children's Miracle Network ($5K). Together the top 9 received $35K.
Grant Size Distribution
9 grants across all recorded years
The most common grant size was under $50K: 9 grants of 9 (100%).
Geographic Focus
Where this funder awards grants
Grant Distribution by State
Share of 2024 grant dollars across all 9 itemized grants.
Cities
How William C and Ruth Smith Foundation gives
- In 2024 it paid out 88% of its IRS minimum distribution (the 5% rule). Foundations have until the end of the next year to meet it. Method
From the foundation's IRS Form 990-PF filings. Methodology.
Giving History
Giving Over Time
Total grant dollars and number of grants per year
In 2024 it made 9 grants totaling $35K.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| Children's Miracle Network Salt Lake City, UT | General Support | $5,000 |
| East Texas Food Bank Tyler, TX | General Support | $5,000 |
| Gold Network of East Texas Tyler, TX | General Support | $5,000 |
| Living Acts Church Tyler, TX | General Support | $4,750 |
| Hiway 80 Rescue Mission Tyler, TX | General Support | $4,500 |
| Trinity Lutheran Church Tyler, TX | General Support | $3,000 |
| Grace Community Church Tyler, TX | General Support | $2,700 |
| Salvation Army Tyler, TX | General Support | $2,500 |
| Fostering Collective Tyler, TX | General Support | $2,500 |
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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 | $831,937 | $26,854 | $51,221 | $34,950 | 9 | $37,691 | $23,608 | $42,836 |
| 2023 | $856,304 | $279,531 | $4,685 | — | — | $2,611 | $38,113 | $34,945 |
| 2022 | $581,458 | $581,458 | — | — | — | — | $471 | $2,378 |
Under IRS private-foundation payout rules, William C and Ruth Smith Foundation reported a distributable amount of $43K for 2024 — the minimum it must pay out in qualifying distributions.
Leadership & Key People
Officers and directors from IRS filings
William C and Ruth Smith Foundation is led by Rodney Smith, President since 2021 (on filings since 2020); none of the 3 officers listed in 2024 report compensation.
Officers on the 2024 filing
Rodney Smith
President
Director → President, 2021
On filings since 2020
No compensation reported
Austin Smith
Vice President
On filings since 2021
No compensation reported
Lauren Smith
Secretary
On filings since 2021
No compensation reported
Former officers (2)
- Former: Renee Rapp (2020) — Director
- Former: Vickie Crutcher (2020) — Director
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 William C and Ruth Smith Foundation
How much does William C and Ruth Smith Foundation give each year?
William C and Ruth Smith Foundation gave $35K across 9 grants in 2024, according to its 2024 IRS Form 990-PF.
What is William C and Ruth Smith Foundation's typical grant size?
William C and Ruth Smith Foundation's median grant in 2024 was $4,500, and its average grant was $3,883, across 9 grants on its 2024 IRS Form 990-PF.
Where does William C and Ruth Smith Foundation give grants?
William C and Ruth Smith Foundation gives mostly in Texas: 86% of the grant dollars itemized on its 2024 IRS Form 990-PF went to recipients there. The next largest state was Utah (14%). The most frequent recipient cities were Tyler, TX (8 grants).
Does William C and Ruth Smith Foundation give general operating support?
Yes: 100% of William C and Ruth Smith Foundation's 2024 grants with a stated purpose (9 of 9) were for general or operating support, per its 2024 IRS Form 990-PF.
Who are William C and Ruth Smith Foundation's largest grantees?
William C and Ruth Smith Foundation's largest 2024 grantees include Children's Miracle Network ($5,000), East Texas Food Bank ($5,000) and Gold Network of East Texas ($5,000), according to its 2024 IRS Form 990-PF. Together they received 43% of its itemized 2024 grant dollars.
How large is William C and Ruth Smith Foundation?
William C and Ruth Smith Foundation reported $832K in total assets on its 2024 IRS Form 990-PF. It paid out $38K in qualifying distributions that year, against a required minimum of $43K (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 is William C and Ruth Smith Foundation's EIN?
William C and Ruth Smith Foundation's EIN (Employer Identification Number) is 81-5366588. IRS Form 990 filing data is available on this page for 2020–2024.
Data last updated September 2026. Sourced from IRS Form 990-PF filings.
Data update history
(1)
When this profile's IRS filing data changed on Grantable
- IRS filings on file for fiscal years 2020–2024
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