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Dorothy & Chester Smith Charitable Foundation

  • Santa Barbara, CA
  • Tax-exempt since March 2015
  • EIN: 47-2385678

Organization summary

Type of Nonprofit

Designated as a 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.

Summary charts: organization finances over time

Revenue
$35.1k (2024)

Expenses
$98.9k (2024)

Total Assets
$1.53M (2024)

Total Liabilities
$0 (2024)

Source: Form 990 tax filings from 2014 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

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$35,124
Expenses
$98,939
Net Income
-$63,815
Net Assets
$1,525,260
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $0
Sales of Assets $35,124
100%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $74,444
75.2%
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 $1,525,260
Total Liabilities $0
Net Assets $1,525,260
Compensation
Key Employees and Officers Compensation Other
Robert L Smith (Trustee) $0 $0
Valerie S Tippy (Trustee) $0 $0

Document Links

990-PF
Filed on Aug. 8, 2025

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

View Filing
XML

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
-$91,642
Expenses
$361,408
Net Income
-$453,050
Net Assets
$1,544,644
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $0
Sales of Assets -$91,642
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $334,147
92.5%
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 $1,544,644
Total Liabilities $0
Net Assets $1,544,644
Compensation
Key Employees and Officers Compensation Other
Robert L Smith (Trustee) $0 $0
Valerie S Tippy (Trustee) $0 $0

Document Links

990-PF
Filed on July 31, 2024

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

View Filing
XML

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$25,357
Expenses
$136,116
Net Income
-$110,759
Net Assets
$1,936,133
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $0
Sales of Assets $25,357
100%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $106,665
78.4%
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 $1,936,133
Total Liabilities $0
Net Assets $1,936,133
Compensation
Key Employees and Officers Compensation Other
Robert L Smith (Trustee) $0 $0
Valerie S Tippy (Trustee) $0 $0
Dorothy Smith (Trustee) $0 $0

Document Links

990-PF
Filed on June 25, 2023

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

View Filing
XML

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$1,268,241
Expenses
$188,857
Net Income
$1,079,384
Net Assets
$2,016,606
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $669,391
52.8%
Interest Revenue $0
Dividends $0
Sales of Assets $598,850
47.2%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $160,946
85.2%
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 $2,016,606
Total Liabilities $0
Net Assets $2,016,606
Compensation
Key Employees and Officers Compensation Other
Robert L Smith (Trustee) $0 $0
Valerie S Tippy (Trustee) $0 $0
Dorothy Smith (Trustee) $0 $0

Document Links

990-PF
Filed on July 18, 2022

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

View Filing
XML

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$33,586
Expenses
$112,207
Net Income
-$78,621
Net Assets
$899,184
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $0
Sales of Assets $33,586
100%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $95,550
85.2%
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 $899,185
Total Liabilities $1
Net Assets $899,184
Compensation
Key Employees and Officers Compensation Other
Robert L Smith (Trustee) $0 $0
Valerie S Tippy (Trustee) $0 $0
Dorothy Smith (Trustee) $0 $0

Document Links

990-PF
Filed on July 20, 2021

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

View Filing
XML

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$110,254
Expenses
$48,222
Net Income
$62,032
Net Assets
$985,917
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $89,992
81.6%
Interest Revenue $0
Dividends $0
Sales of Assets $20,262
18.4%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $34,770
72.1%
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 $985,918
Total Liabilities $1
Net Assets $985,917
Compensation
Key Employees and Officers Compensation Other
Robert L Smith (Trustee) $0 $0
Valerie S Tippy (Trustee) $0 $0
Dorothy Smith (Trustee) $0 $0

Document Links

990-PF
Filed on June 9, 2020

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

View Filing
PDF XML

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$268
Expenses
$70,667
Net Income
-$70,399
Net Assets
$899,292
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $0
Sales of Assets $268
100%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $55,500
78.5%
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 $899,292
Total Liabilities $0
Net Assets $899,292
Compensation
Key Employees and Officers Compensation Other
Robert L Smith (Trustee) $0 $0
Valerie S Tippy (Trustee) $0 $0
Dorothy Smith (Trustee) $0 $0

Document Links

990-PF
Filed on July 9, 2019

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

View Filing
PDF XML

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$13,149
Expenses
$66,635
Net Income
-$53,486
Net Assets
$945,009
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $0
Sales of Assets $13,149
100%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $52,170
78.3%
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 $945,009
Total Liabilities $0
Net Assets $945,009
Compensation
Key Employees and Officers Compensation Other
Robert R Smith (Trustee) $0 $0
Valerie S Tippy (Trustee) $0 $0
Dorothy Smith (Trustee) $0 $0

Document Links

990-PF
Filed on June 6, 2018

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

View Filing
PDF XML

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$5,652
Expenses
$73,359
Net Income
-$67,707
Net Assets
$976,584
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $0
Sales of Assets $5,652
100%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $53,000
72.2%
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 $976,584
Total Liabilities $0
Net Assets $976,584
Compensation
Key Employees and Officers Compensation Other
Robert R Smith (Trustee) $0 $0
Valerie S Tippy (Trustee) $0 $0
Dorothy Smith (Trustee) $0 $0

Document Links

990-PF
Filed on April 25, 2017

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

View Filing
PDF XML

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$991,758
Expenses
$63,272
Net Income
$928,486
Net Assets
$1,022,199
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $0
Sales of Assets $991,758
100%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $50,443
79.7%
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 $1,030,677
Total Liabilities $8,478
Net Assets $1,022,199
Compensation
Key Employees and Officers Compensation Other
Robert R Smith (Trustee) $0 $0
Valerie S Tippy (Trustee) $0 $0
Dorothy Smith (Trustee) $0 $0

Document Links

990-PF
Filed on Oct. 24, 2016

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

View Filing
PDF XML
PDF (2 of 2)

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$1,018,688
Expenses
$0
Net Income
$1,018,688
Net Assets
$1,018,688
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $1,018,688
100%
Interest Revenue $0
Dividends $0
Sales of Assets $0
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $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 $1,018,688
Total Liabilities $0
Net Assets $1,018,688

Document Links

990-PF

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

PDF

About This Data

What Is This Data?

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.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

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For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
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  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

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Nonprofit Explorer

Browse millions of annual returns filed by tax-exempt organizations with ProPublica’s Nonprofit Explorer. See details like executive compensation, revenue, expenses and more. Search for an organization or a person, or search the full text of filings.

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E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

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