The Lester and Sue Smith Foundation

EIN 27-0040023 • Houston, TX

840 Gessner Road Suite 1000Houston, TX 77024

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

0.00x

Tied with the lowest-debt nonprofits in its peer group.

$5M-$10M nonprofits • Source year 2022

0.00x

Tied with the lowest-debt nonprofits in its peer group.

$5M-$10M nonprofits • Source year 2022

-0.1%

Higher net margin than 37% of similar nonprofits.

$5M-$10M nonprofits • Source year 2022

No value available

No filing with officer rows is available for this organization yet.

-5.0%

Faster asset growth than 17% of similar nonprofits.

$5M-$10M nonprofits • Annualized from 2021 to 2022

-31%

Faster revenue growth than 11% of similar nonprofits.

$5M-$10M nonprofits • Annualized from 2021 to 2022

Balance Sheet

Liabilities / Assets24th percentile

Assets

Down

$65,844

Down $17,846 (-21%) from 2023

Liabilities

Flat

Flat from 2023

Net Assets

Down

$65,844

Down $17,846 (-21%) from 2023

Operations

Liabilities / Revenue22nd percentile Net Margin37th percentile

Revenue

Down

$4,013,564

Down $1,727,575 (-30%) from 2023

Expenses

Down

$4,031,410

Down $1,749,082 (-30%) from 2023

Net Income

-$17,846

Up $21,507 (+55%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth17th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

Highlighted filing

2024

Assets$65,844

Liabilities$0

Net Assets$65,844

Open 2024 Filing

Operations Trend

Revenue Growth11th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

Highlighted filing

2024

Revenue$4,013,564

Expenses$4,031,410

Net Income-$17,846

Open 2024 Filing

Filings

Most recent year

2024 • Form 990PFDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $65,844
Liabilities: $0
Net assets: $65,844
Revenue: $4,013,564
Expenses: $4,031,410
Net income: -$17,846

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024Detailed filing. Detailed filing data is available for this year.	$0.07	$0.00	$0.07	$4.01	$4.03	$0.02
2023Detailed filing. Detailed filing data is available for this year.	$0.08	$0.00	$0.08	$5.74	$5.78	$0.04
2022Detailed filing. Detailed filing data is available for this year.	$0.12	$0.00	$0.12	$6.98	$6.99	$0.01
2021Detailed filing. Detailed filing data is available for this year.	$0.13	$0.00	$0.13	$10.1	$10.1	$0.02
2020Detailed filing. Detailed filing data is available for this year.	$0.11	$0.00	$0.11	$7.62	$8.53	$0.91

Latest Filing Detail

Jump To

Filing Snapshot

Filing Period: Jan 1, 2024 to Dec 31, 2024
Signed: Apr 14, 2025
Return Version: 2024v5.0

Compensation and Service Providers

Top Officer PayScore unavailable

Employees

Name	Title	Full / Part Time	Base	Other	Total
SUE A SMITH	Pres/Trustee	-	$0	-	-
STUART M SMITH	Trustee	-	$0	-	-
MICHELLE S HENDRY	Trustee	-	$0	-	-
KARLA NEAL	Secretary	-	$0	-	-
JILL MCDONALD	Treasurer	-	$0	-	-

Grants and Assistance

Foundation Grants and Related Investments

Type	Recipient	Purpose	Status	Location	Amount
Paid Grant	HARRIS COUNTY HOSP DIST FOUNDATION	HEALTH SERVICES	PC	HOUSTON, TX, US	$2,000,000
Paid Grant	TEXAS CHILDREN'S HOSPITAL	CHILDREN'S HOSPITAL	PC	HOUSTON, TX, US	$2,000,000
Paid Grant	AWTY INTERNATIONAL SCHOOL	INTERNATIONAL EDUCATIONAL INSTITUTE	PC	HOUSTON, TX, US	$25,000

Filing and Contact Details

Filer

Filer Name: The Lester and Sue Smith Foundation
EIN: 27-0040023
Phone: 7136519102
Address: 840 GESSNER ROAD SUITE 1000, HOUSTON, TX 77024

Signing Officer

Name: Stuart M Smith
Title: Trustee
Phone: 7136519102
Signed: 2025-04-14

Raw XML Appendix288 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990PF/MethodOfAccountingCashInd	0	X
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IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt	1	HARRIS COUNTY HOSP DIST FOUNDATION
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt	2	TEXAS CHILDREN'S HOSPITAL
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusTxt	0	PC
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusTxt	1	PC
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusTxt	2	PC
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt	0	7455 AWTY SCHOOL LANE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt	1	2525 HOLLY HALL
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt	2	PO BOX 300630
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm	0	HOUSTON
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm	1	HOUSTON
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm	2	HOUSTON
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd	0	TX
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd	1	TX
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd	2	TX
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd	0	770557222
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd	1	77054
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd	2	772300630
IRS990PF/SupplementaryInformationGrp/OnlyContriToPreselectedInd	0	X
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriApprvFutAmt	0	38000000
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriPdDurYrAmt	0	4025000
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/LoansOrLoanGuaranteesInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PerformanceOfServicesEtcInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PurchaseOfAssetsNonchrtblEOInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/ReimbursementArrangementsInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RelationshipsNonchrtblEOInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RentalOfFacilitiesOthAssetsInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SalesOrExchangesOfAssetsInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SharingOfFacilitiesEtcInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOfCashToNonchrtblEOInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOtherAssetNonchrtblEOInd	0	false
IRS990PF/UndistributedIncomeGrp/AppliedToCurrentYearAmt	0	8390
IRS990PF/UndistributedIncomeGrp/CorpusDistri170b1EOr4942g3Amt	0	4000000
IRS990PF/UndistributedIncomeGrp/DistributableAsAdjustedAmt	0	8390
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr1Amt	0	5758947
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr2Amt	0	6293824
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovToNextYrAmt	0	12072413
IRS990PF/UndistributedIncomeGrp/ExcessFromCurrentYearAmt	0	4019642
IRS990PF/UndistributedIncomeGrp/ExcessFromYear1Amt	0	5758947
IRS990PF/UndistributedIncomeGrp/ExcessFromYear2Amt	0	2293824
IRS990PF/UndistributedIncomeGrp/QualifyingDistributionsAmt	0	4028032
IRS990PF/UndistributedIncomeGrp/RemainingDistriFromCorpusAmt	0	4019642
IRS990PF/UndistributedIncomeGrp/TotalCorpusAmt	0	16072413
IRS990PF/UndistributedIncomeGrp/TotalExcessDistributionCyovAmt	0	12052771
IRS990PF/UndistributedIncomeGrp/UndistributedIncomeCYAmt	0	0
IRS990ScheduleB/ContributorInformationGrp/ContributorNum	0	1
IRS990ScheduleB/ContributorInformationGrp/ContributorPersonNm	0	SUE ASHCRAFT SMITH
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1Txt	0	PO BOX 19587
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/CityNm	0	HOUSTON
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/StateAbbreviationCd	0	TX
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCd	0	77224
IRS990ScheduleB/ContributorInformationGrp/PersonContributionInd	0	X
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt	0	4000000
IRS990ScheduleB/GeneralRuleInd	0	X
IRS990ScheduleB/Organization501c3ExemptPFInd	0	X
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc	0	EXPENSES
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc	1	MANAGEMENT FEES
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc	2	DELIVERY CHARGES
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt	0	1000
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt	1	32
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt	0	1000
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt	1	32
OtherIncomeSchedule2/OtherIncomeDetail/Desc	0	OIL & GAS ROYALTIES
OtherIncomeSchedule2/OtherIncomeDetail/NetInvestmentIncomeAmt	0	13564
OtherIncomeSchedule2/OtherIncomeDetail/RevenueAndExpensesPerBooksAmt	0	13564
TaxesSchedule/TaxesDetail/Amt	0	2000
TaxesSchedule/TaxesDetail/CategoryTxt	0	FEDERAL TAXES
TaxesSchedule/TaxesDetail/DisbursementsCharitablePrpsAmt	0	2000
ReturnHeader/BuildTS	0	2025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm	0	STUART M SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	7136519102
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2025-04-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	THE LESTER AND SUE SMITH FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt	0	LEST
ReturnHeader/Filer/EIN	0	270040023
ReturnHeader/Filer/PhoneNum	0	7136519102
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	840 GESSNER ROAD SUITE 1000
ReturnHeader/Filer/USAddress/CityNm	0	HOUSTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	TX
ReturnHeader/Filer/USAddress/ZIPCd	0	77024
ReturnHeader/IRSResponsiblePrtyInfoCurrInd	0	true
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2025-04-16
ReturnHeader/ReturnTs	0	2025-04-16T13:55:06-04:00
ReturnHeader/ReturnTypeCd	0	990PF
ReturnHeader/TaxPeriodBeginDt	0	2024-01-01
ReturnHeader/TaxPeriodEndDt	0	2024-12-31
ReturnHeader/TaxYr	0	2024

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