John H & Cynthia Lee Smet Foundation

Manhattan Bch, CA
Tax-exempt since Aug. 2015
EIN: 95-4399946

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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: Educational Institutions and Related Activities / Single Organization Support (NTEE)

Donations to this organization are tax deductible.

Revenue

$43.8M (2024)

Expenses

$9.43M (2024)

Total Assets

$261M (2024)

Total Liabilities

$6.79M (2024)

Years with missing data

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

$43,848,016

Expenses

$9,428,602

Net Income

$34,419,414

Net Assets

$254,328,579

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$14,950,000	34.1%
Interest Revenue	$0
Dividends	$5,157,369	11.8%
Sales of Assets	$23,693,796	54.0%
Other Income	$46,851	0.1%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$9,118,156	96.7%
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	$261,121,227
Total Liabilities	$6,792,648
Net Assets	$254,328,579

Compensation

Key Employees and Officers	Compensation	Other
Liliana Funes (Osp Director)	$108,497	$0
Edgar Alonso (Osp Director)	$103,966	$0
Melissa Turcios (Osp Director)	$93,342	$0
Michele Rice (Osp Director)	$93,172	$0
Anthony Boulahoud (Osp Director)	$91,812	$0
John H Smet (President)	$0	$0
Cynthia Lee Smet (Secretary)	$0	$0

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990-PF

Filed on Nov. 4, 2025

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

View Filing

Schedules ▼

XML

Fiscal Year Ending Dec.
2023

Revenue

$14,185,856

Expenses

$7,337,615

Net Income

$6,848,241

Net Assets

$186,473,221

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$5,653,000	39.8%
Interest Revenue	$0
Dividends	$3,588,850	25.3%
Sales of Assets	$4,900,259	34.5%
Other Income	$43,747	0.3%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$3,734,306	50.9%
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	$193,137,525
Total Liabilities	$6,664,304
Net Assets	$186,473,221

Compensation

Key Employees and Officers	Compensation	Other
Liliana Funes (Osp Director)	$101,895	$0
Edgar Alonso (Osp Director)	$100,399	$0
Melissa Turcios (Osp Director)	$97,440	$0
Michele Rice (Osp Director)	$88,554	$0
Anthony Boulahoud (Osp Director)	$86,800	$0
John H Smet (President)	$0	$0
Cynthia Lee Smet (Secretary)	$0	$0

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990-PF

Filed on Sept. 12, 2024

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

View Filing

Schedules ▼

XML

Fiscal Year Ending Dec.
2022

Revenue

$8,948,233

Expenses

$7,876,503

Net Income

$1,071,730

Net Assets

$144,438,772

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$4,325,000	48.3%
Interest Revenue	$0
Dividends	$2,041,416	22.8%
Sales of Assets	$2,551,747	28.5%
Other Income	$30,070	0.3%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$6,150,855	78.1%
Compensation of Officers*	$710,366	9.0%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$150,545,667
Total Liabilities	$6,106,895
Net Assets	$144,438,772

Compensation

Key Employees and Officers	Compensation	Other
John H Smet (President)	$0	$0
Cynthia Lee Smet (Secretary)	$0	$0

990-PF

Filed on Nov. 10, 2023

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

View Filing

Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2021

Revenue

$55,938,171

Expenses

$11,327,738

Net Income

$44,610,433

Net Assets

$173,208,985

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$32,375,850	57.9%
Interest Revenue	$0
Dividends	$966,121	1.7%
Sales of Assets	$22,338,930	39.9%
Other Income	$257,270	0.5%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$8,058,734	71.1%
Compensation of Officers*	$455,013	4.0%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$180,146,566
Total Liabilities	$6,937,581
Net Assets	$173,208,985

Compensation

Key Employees and Officers	Compensation	Other
John H Smet (President)	$0	$0
Cynthia Lee Smet (Secretary)	$0	$0

990-PF

Filed on Nov. 10, 2022

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

View Filing

Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2020

Revenue

$46,590,295

Expenses

$5,794,798

Net Income

$40,795,497

Net Assets

$128,598,552

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$26,241,000	56.3%
Interest Revenue	$0
Dividends	$949,828	2.0%
Sales of Assets	$19,384,947	41.6%
Other Income	$14,520	0.0%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$5,183,781	89.5%
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	$132,268,339
Total Liabilities	$3,669,787
Net Assets	$128,598,552

Compensation

Key Employees and Officers	Compensation	Other
John H Smet (President)	$0	$0
Cynthia Lee Smet (Secretary)	$0	$0

990-PF

Filed on Nov. 5, 2021

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

View Filing

Schedules ▼

XML

Fiscal Year Ending Dec.
2019

Revenue

$23,217,954

Expenses

$1,117,811

Net Income

$22,100,143

Net Assets

$87,874,813

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$8,534,000	36.8%
Interest Revenue	$0
Dividends	$1,092,768	4.7%
Sales of Assets	$13,521,584	58.2%
Other Income	$69,602	0.3%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$4,338,513	> 100%
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	$90,976,010
Total Liabilities	$3,101,197
Net Assets	$87,874,813

Compensation

Key Employees and Officers	Compensation	Other
John H Smet (President)	$0	$0
Cynthia Lee Smet (Secretary)	$0	$0

990-PF

Filed on Oct. 2, 2020

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

View Filing

Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2018

Revenue

$3,391,407

Expenses

$3,055,144

Net Income

$336,263

Net Assets

$65,786,150

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$7,269,275	> 100%
Interest Revenue	$0
Dividends	$949,084	28.0%
Sales of Assets	$0
Other Income	$554,821	16.4%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$4,195,964	> 100%
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	$72,283,533
Total Liabilities	$6,497,383
Net Assets	$65,786,150

The IRS has provided extracted financial data for this filing, but has not yet released the source documents.

Fiscal Year Ending Dec.
2017

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

990-PF

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

PDF

Fiscal Year Ending Dec.
2016

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

990-PF

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

PDF

Fiscal Year Ending Dec.
2015

Revenue

$7,518,550

Expenses

$3,979,735

Net Income

$3,538,815

Net Assets

$46,902,908

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$6,249,463	83.1%
Interest Revenue	$0
Dividends	$510,886	6.8%
Sales of Assets	$1,820,982	24.2%
Other Income	-$1,062,781

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$2,322,410	58.4%
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	$48,912,882
Total Liabilities	$2,009,974
Net Assets	$46,902,908

990-PF

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

PDF

Fiscal Year Ending Dec.
2014

Revenue

$6,116,278

Expenses

$1,969,943

Net Income

$4,146,335

Net Assets

$43,377,959

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$5,619,960	91.9%
Interest Revenue	$0
Dividends	$496,318	8.1%
Sales of Assets	$0
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$2,183,016	> 100%
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	$43,786,566
Total Liabilities	$408,607
Net Assets	$43,377,959

990-PF

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

PDF

Fiscal Year Ending Dec.
2013

Revenue

$5,374,920

Expenses

$1,742,238

Net Income

$3,632,682

Net Assets

$37,169,367

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$4,177,278	77.7%
Interest Revenue	$0
Dividends	$358,324	6.7%
Sales of Assets	$839,318	15.6%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$1,547,579	88.8%
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	$37,805,563
Total Liabilities	$636,196
Net Assets	$37,169,367

990-PF

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

PDF

PDF (2 of 2)

Fiscal Year Ending Dec.
2012

Revenue

$5,724,417

Expenses

$1,185,569

Net Income

$4,538,848

Net Assets

$23,633,896

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$5,357,616	93.6%
Interest Revenue	$0
Dividends	$367,358	6.4%
Sales of Assets	$0
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$1,182,369	99.7%
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	$23,633,897
Total Liabilities	$1
Net Assets	$23,633,896

990-PF

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

PDF

PDF (2 of 3) PDF (3 of 3)

Fiscal Year Ending Dec.
2011

Revenue

$4,298,370

Expenses

$946,919

Net Income

$3,351,451

Net Assets

$19,095,048

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$4,055,092	94.3%
Interest Revenue	$0
Dividends	$243,278	5.7%
Sales of Assets	$0
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$943,879	99.7%
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	$19,095,049
Total Liabilities	$1
Net Assets	$19,095,048

990-PF

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

PDF

PDF (2 of 3) PDF (3 of 3)

Fiscal Year Ending Dec.
2010

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

990-PF

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

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

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.

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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.

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John H & Cynthia Lee Smet Foundation

Organization summary

Type of Nonprofit

Summary charts: organization finances over time

Revenue $43.8M (2024)

Expenses $9.43M (2024)

Total Assets $261M (2024)

Total Liabilities $6.79M (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

No Document Links

Fiscal Year Ending Dec. 2017

No Extracted Financial Data

Document Links

990-PF

Fiscal Year Ending Dec. 2016

No Extracted Financial Data

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

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

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Document Links

990-PF

Fiscal Year Ending Dec. 2011

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Revenue

$43.8M (2024)

Expenses

$9.43M (2024)

Total Assets

$261M (2024)

Total Liabilities

$6.79M (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

Fiscal Year Ending Dec.
2006

Fiscal Year Ending Dec.
2005

Fiscal Year Ending Dec.
2004

Fiscal Year Ending Dec.
2003

Fiscal Year Ending Dec.
2002

Fiscal Year Ending Dec.
2001