W Boyd & Emily Montague Frey Smithking Charitable Foundation

Ellen King Riney Ttee

Cordova, TN
Tax-exempt since Jan. 2008
EIN: 20-7254961

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Type of Nonprofit

Designated as a 501(c)(3) Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Philanthropy, Voluntarism and Grantmaking Foundations / Private Grantmaking Foundations (NTEE)

Donations to this organization are tax deductible.

Revenue

$77.3k (2024)

Expenses

$129k (2024)

Total Assets

$477k (2024)

Total Liabilities

$0 (2024)

Source: Form 990 tax filings from 2011 to 2024

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2024

Revenue

$77,333

Expenses

$129,154

Net Income

-$51,821

Net Assets

$477,006

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$12,375	16.0%
Sales of Assets	$64,812	83.8%
Other Income	$146	0.2%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$127,448	98.7%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$477,006
Total Liabilities	$0
Net Assets	$477,006

Compensation

Key Employees and Officers	Compensation	Other
Ellen King Riney (Trustee)	$0	$0
Brenda Barnes (Treasurer)	$0	$0
Jane Pepper (Secretary)	$0	$0

990-PF

Filed on May 12, 2025

Primary tax return for a private foundation's activities, finances, and governance

View Filing

Schedules ▼

XML

Fiscal Year Ending Dec.
2023

Revenue

$40,050

Expenses

$122,553

Net Income

-$82,503

Net Assets

$528,827

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$11,442	28.6%
Sales of Assets	$28,519	71.2%
Other Income	$89	0.2%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$120,428	98.3%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$528,827
Total Liabilities	$0
Net Assets	$528,827

Compensation

Key Employees and Officers	Compensation	Other
Ellen King Riney (Trustee)	$0	$0
Brenda Barnes (Treasurer)	$0	$0
Jane Pepper (Secretary)	$0	$0

990-PF

Filed on May 15, 2024

Primary tax return for a private foundation's activities, finances, and governance

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Schedules ▼

XML

Fiscal Year Ending Dec.
2022

Revenue

$32,402

Expenses

$25,291

Net Income

$7,111

Net Assets

$611,330

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$11,444	35.3%
Sales of Assets	$20,903	64.5%
Other Income	$55	0.2%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$22,097	87.4%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$611,330
Total Liabilities	$0
Net Assets	$611,330

Compensation

Key Employees and Officers	Compensation	Other
Ellen King Riney (Trustee)	$0	$0
Brenda Barnes (Treasurer)	$0	$0
Jane Pepper (Secretary)	$0	$0

990-PF

Filed on May 19, 2023

Primary tax return for a private foundation's activities, finances, and governance

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Schedules ▼

XML

Fiscal Year Ending Dec.
2021

Revenue

$94,884

Expenses

$138,278

Net Income

-$43,394

Net Assets

$604,219

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$12,968	13.7%
Sales of Assets	$80,990	85.4%
Other Income	$926	1.0%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$136,497	98.7%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$604,219
Total Liabilities	$0
Net Assets	$604,219

Compensation

Key Employees and Officers	Compensation	Other
Ellen King Riney (Trustee)	$0	$0
Brenda Barnes (Treasurer)	$0	$0
Jane Pepper (Secretary)	$0	$0

990-PF

Filed on Oct. 14, 2022

Primary tax return for a private foundation's activities, finances, and governance

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Schedules ▼

XML

Fiscal Year Ending Dec.
2020

Revenue

$13,026

Expenses

$24,882

Net Income

-$11,856

Net Assets

$647,612

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$15,212	> 100%
Sales of Assets	$0
Other Income	$131	1.0%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$22,897	92.0%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$647,613
Total Liabilities	$1
Net Assets	$647,612

Compensation

Key Employees and Officers	Compensation	Other
Ellen King Riney (Trustee)	$0	$0
Brenda Barnes (Treasurer)	$0	$0
Jane Pepper (Secretary)	$0	$0

990-PF

Filed on Sept. 1, 2021

Primary tax return for a private foundation's activities, finances, and governance

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Schedules ▼

XML

Fiscal Year Ending Dec.
2019

Revenue

$40,402

Expenses

$37,728

Net Income

$2,674

Net Assets

$659,468

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$550	1.4%
Dividends	$15,589	38.6%
Sales of Assets	$24,263	60.1%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$34,622	91.8%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$659,469
Total Liabilities	$1
Net Assets	$659,468

Compensation

Key Employees and Officers	Compensation	Other
Ellen King Riney (Trustee)	$0	$0
Brenda Barnes (Treasurer)	$0	$0
Jane Pepper (Secretary)	$0	$0

990-PF

Filed on Nov. 16, 2020

Primary tax return for a private foundation's activities, finances, and governance

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Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2018

Revenue

$63,969

Expenses

$35,501

Net Income

$28,468

Net Assets

$656,795

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$984	1.5%
Dividends	$18,563	29.0%
Sales of Assets	$44,422	69.4%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$33,397	94.1%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$656,795
Total Liabilities	$0
Net Assets	$656,795

Compensation

Key Employees and Officers	Compensation	Other
Ellen King Riney (Trustee)	$0	$0
Brenda Barnes (Treasurer)	$0	$0
Jane Pepper (Secretary)	$0	$0

990-PF

Filed on July 22, 2019

Primary tax return for a private foundation's activities, finances, and governance

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Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2017

Revenue

$65,412

Expenses

$56,545

Net Income

$8,867

Net Assets

$628,327

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$23,126	35.4%
Sales of Assets	$42,237	64.6%
Other Income	$49	0.1%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$55,344	97.9%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$628,327
Total Liabilities	$0
Net Assets	$628,327

Compensation

Key Employees and Officers	Compensation	Other
Ellen King Riney (Trustee)	$0	$0
Brenda Barnes (Treasurer)	$0	$0
Jane Pepper (Secretary)	$0	$0

990-PF

Filed on June 12, 2018

Primary tax return for a private foundation's activities, finances, and governance

View Filing

Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2016

Revenue

$13,423

Expenses

$25,084

Net Income

-$11,661

Net Assets

$619,460

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$19,245	> 100%
Sales of Assets	-$5,822
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$23,398	93.3%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$619,460
Total Liabilities	$0
Net Assets	$619,460

Compensation

Key Employees and Officers	Compensation	Other
Ellen King Riney (Trustee)	$0	$0
Brenda Barnes (Treasurer)	$0	$0
Jane Pepper (Secretary)	$0	$0

990-PF

Filed on May 15, 2017

Primary tax return for a private foundation's activities, finances, and governance

View Filing

Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2015

Revenue

$30,355

Expenses

$19,866

Net Income

$10,489

Net Assets

$631,121

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$300	1.0%
Interest Revenue	$0
Dividends	$21,474	70.7%
Sales of Assets	$4,093	13.5%
Other Income	$4,488	14.8%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$14,898	75.0%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$631,121
Total Liabilities	$0
Net Assets	$631,121

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

PDF (2 of 2)

Fiscal Year Ending Dec.
2014

Revenue

$55,528

Expenses

$36,630

Net Income

$18,898

Net Assets

$620,632

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$27,535	49.6%
Sales of Assets	$27,973	50.4%
Other Income	$20	0.0%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$32,723	89.3%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$620,632
Total Liabilities	$0
Net Assets	$620,632

Compensation

Key Employees and Officers	Compensation	Other
Ellen King Riney (Co Trustee)	$0	$0
Kenneth E King (Co Trustee)	$0	$0
Jack Schrader (Co Trustee)	$0	$0

990-PF

Filed on May 14, 2015

Primary tax return for a private foundation's activities, finances, and governance

View Filing

Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2013

Revenue

$48,373

Expenses

$67,832

Net Income

-$19,459

Net Assets

$601,734

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$1	0.0%
Dividends	$27,849	57.6%
Sales of Assets	$20,445	42.3%
Other Income	$78	0.2%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$66,415	97.9%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$601,734
Total Liabilities	$0
Net Assets	$601,734

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2012

Revenue

$19,724

Expenses

$22,165

Net Income

-$2,441

Net Assets

$621,193

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$1	0.0%
Dividends	$24,971	> 100%
Sales of Assets	$0
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$20,332	91.7%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$621,193
Total Liabilities	$0
Net Assets	$621,193

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2011

Revenue

$35,705

Expenses

$36,938

Net Income

-$1,233

Net Assets

$623,634

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$23,598	66.1%
Sales of Assets	$12,107	33.9%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$35,523	96.2%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$623,634
Total Liabilities	$0
Net Assets	$623,634

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

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Updated March 23, 2026

W Boyd & Emily Montague Frey Smithking Charitable Foundation

Organization summary

Type of Nonprofit

Summary charts: organization finances over time

Revenue $77.3k (2024)

Expenses $129k (2024)

Total Assets $477k (2024)

Total Liabilities $0 (2024)

Tax Filings by Year

Fiscal Year Ending Dec. 2024

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2023

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2022

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2021

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2020

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2019

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2018

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2017

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2016

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2015

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Document Links

990-PF

Fiscal Year Ending Dec. 2014

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2013

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Document Links

990-PF

Fiscal Year Ending Dec. 2012

Revenue

$77.3k (2024)

Expenses

$129k (2024)

Total Assets

$477k (2024)

Total Liabilities

$0 (2024)

Fiscal Year Ending Dec.
2024

Fiscal Year Ending Dec.
2023

Fiscal Year Ending Dec.
2022

Fiscal Year Ending Dec.
2021

Fiscal Year Ending Dec.
2020

Fiscal Year Ending Dec.
2019

Fiscal Year Ending Dec.
2018

Fiscal Year Ending Dec.
2017

Fiscal Year Ending Dec.
2016

Fiscal Year Ending Dec.
2015

Fiscal Year Ending Dec.
2014

Fiscal Year Ending Dec.
2013

Fiscal Year Ending Dec.
2012

Fiscal Year Ending Dec.
2011

Fiscal Year Ending Dec.
2010

Fiscal Year Ending Dec.
2009

Fiscal Year Ending Dec.
2008

Fiscal Year Ending Dec.
2007