The Lester and Sue Smith Foundation

990PF • Fiscal year 2023 • EIN 27-0040023

Jan 01, 2023 to Dec 31, 2023 • Filed on Apr 22, 2024

Organization Profile

840 Gessner Road Suite 1000Houston, TX 77024

(713) 651-9102

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

0.00x

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

2023 filings • $5M-$10M nonprofits • Source year 2023

0.00x

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

2023 filings • $5M-$10M nonprofits • Source year 2023

-0.7%

Higher net margin than 39% of similar nonprofits.

2023 filings • $5M-$10M nonprofits • Source year 2023

Higher top officer pay than 32% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • $5M-$10M nonprofits • Source year 2023

-32%

Faster asset growth than 2% of similar nonprofits.

2023 filings • $5M-$10M nonprofits • Annualized from 2022 to 2023

-18%

Faster revenue growth than 21% of similar nonprofits.

2023 filings • $5M-$10M nonprofits • Annualized from 2022 to 2023

Balance Sheet

Liabilities / Assets24th percentile

Assets

Down

$83,690

Down $39,353 (-32%) from 2022

Net Assets

Down

$83,690

Down $39,353 (-32%) from 2022

Liabilities

Flat

Flat from 2022

Revenue And Expenses

Liabilities / Revenue21st percentile Net Margin39th percentile

Revenue

Down

$5,741,139

Down $1,239,403 (-18%) from 2022

Expenses

Down

$5,780,492

Down $1,206,565 (-17%) from 2022

Net Income

Down

-$39,353

Down $32,838 (-504%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth2nd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

Highlighted filing

2023

Assets$83,690

Liabilities$0

Net Assets$83,690

Open 2023 Filing

Operations Trend

Revenue Growth21st percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

Highlighted filing

2023

Revenue$5,741,139

Expenses$5,780,492

Net Income-$39,353

Open 2023 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2023 to Dec 31, 2023
Signed: Apr 22, 2024
Return Version: 2023v5.0

Compensation and Service Providers

Top Officer Pay32nd percentile

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	HOLOCAUST MUSEUM HOUSTON	HOLOCAUST REMEMBRANCE AND EDUCATION	PC	HOUSTON, TX, US	$1,750,000
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: 2024-04-22

Raw XML Appendix313 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.

Path	#	Value
InvestmentsLandSchedule2/InvestmentLandGrp/AccumulatedDepreciationAmt	0	1775155
InvestmentsLandSchedule2/InvestmentLandGrp/BookValueAmt	0	24845
InvestmentsLandSchedule2/InvestmentLandGrp/CategoryOrItemTxt	0	OIL & GAS ROYALTY INTEREST
InvestmentsLandSchedule2/InvestmentLandGrp/CostOrOtherBasisAmt	0	1800000
InvestmentsLandSchedule2/InvestmentLandGrp/EOYFMVAmt	0	238228
IRS990PF/AnalysisIncomeProducingActyGrp/IntOnSavAndTempCashInvstGrp/ExclusionAmt	0	5
IRS990PF/AnalysisIncomeProducingActyGrp/IntOnSavAndTempCashInvstGrp/ExclusionCd	0	14
IRS990PF/AnalysisIncomeProducingActyGrp/OtherInvestmentIncomeGrp/ExclusionAmt	0	66134
IRS990PF/AnalysisIncomeProducingActyGrp/OtherInvestmentIncomeGrp/ExclusionCd	0	15
IRS990PF/AnalysisIncomeProducingActyGrp/SubtotalsIncmProducingActyGrp/ExclusionAmt	0	66139
IRS990PF/AnalysisIncomeProducingActyGrp/TotalIncomeProducingActyAmt	0	66139
IRS990PF/AnalysisOfRevenueAndExpenses/ContriPaidDsbrsChrtblAmt	0	5775000
IRS990PF/AnalysisOfRevenueAndExpenses/ContriPaidRevAndExpnssAmt	0	5775000
IRS990PF/AnalysisOfRevenueAndExpenses/ContriRcvdRevAndExpnssAmt	0	5675000
IRS990PF/AnalysisOfRevenueAndExpenses/DeprecAndDpltnNetInvstIncmAmt	0	2812
IRS990PF/AnalysisOfRevenueAndExpenses/DeprecAndDpltnRevAndExpnssAmt	0	2812
IRS990PF/AnalysisOfRevenueAndExpenses/ExcessRevenueOverExpensesAmt	0	-39353
IRS990PF/AnalysisOfRevenueAndExpenses/InterestOnSavNetInvstIncmAmt	0	5
IRS990PF/AnalysisOfRevenueAndExpenses/InterestOnSavRevAndExpnssAmt	0	5
IRS990PF/AnalysisOfRevenueAndExpenses/LegalFeesDsbrsChrtblAmt	0	1732
IRS990PF/AnalysisOfRevenueAndExpenses/LegalFeesRevAndExpnssAmt	0	1732
IRS990PF/AnalysisOfRevenueAndExpenses/NetInvestmentIncomeAmt	0	63327
IRS990PF/AnalysisOfRevenueAndExpenses/OtherExpensesDsbrsChrtblAmt	0	948
IRS990PF/AnalysisOfRevenueAndExpenses/OtherExpensesRevAndExpnssAmt	0	948
IRS990PF/AnalysisOfRevenueAndExpenses/OtherIncomeNetInvstIncmAmt	0	66134
IRS990PF/AnalysisOfRevenueAndExpenses/OtherIncomeRevAndExpnssAmt	0	66134
IRS990PF/AnalysisOfRevenueAndExpenses/TotalExpensesDsbrsChrtblAmt	0	5777680
IRS990PF/AnalysisOfRevenueAndExpenses/TotalExpensesNetInvstIncmAmt	0	2812
IRS990PF/AnalysisOfRevenueAndExpenses/TotalExpensesRevAndExpnssAmt	0	5780492
IRS990PF/AnalysisOfRevenueAndExpenses/TotalNetInvstIncmAmt	0	66139
IRS990PF/AnalysisOfRevenueAndExpenses/TotalRevAndExpnssAmt	0	5741139
IRS990PF/AnalysisOfRevenueAndExpenses/TotOprExpensesDsbrsChrtblAmt	0	2680
IRS990PF/AnalysisOfRevenueAndExpenses/TotOprExpensesNetInvstIncmAmt	0	2812
IRS990PF/AnalysisOfRevenueAndExpenses/TotOprExpensesRevAndExpnssAmt	0	5492
IRS990PF/ChgInNetAssetsFundBalancesGrp/ExcessRevenueOverExpensesAmt	0	-39353
IRS990PF/ChgInNetAssetsFundBalancesGrp/SubtotalAmt	0	83690
IRS990PF/ChgInNetAssetsFundBalancesGrp/TotNetAstOrFundBalancesBOYAmt	0	123043
IRS990PF/ChgInNetAssetsFundBalancesGrp/TotNetAstOrFundBalancesEOYAmt	0	83690
IRS990PF/DistributableAmountGrp/DistributableAsAdjustedAmt	0	18733
IRS990PF/DistributableAmountGrp/DistributableBeforeAdjAmt	0	18733
IRS990PF/DistributableAmountGrp/DistributableBeforeDedAmt	0	18733
IRS990PF/DistributableAmountGrp/MinimumInvestmentReturnAmt	0	19613
IRS990PF/DistributableAmountGrp/TaxBasedOnInvestmentIncomeAmt	0	880
IRS990PF/DistributableAmountGrp/TotalTaxAmt	0	880
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/AppliedToESTaxAmt	0	293
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/EstimatedPlusOvpmtIncmTxAmt	0	1173
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/InvestmentIncomeExciseTaxAmt	0	880
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/OverpaymentAmt	0	293
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/SubtotalAmt	0	880
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/TaxBasedOnInvestmentIncomeAmt	0	880
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/TotalPaymentsAndCreditsAmt	0	1173
IRS990PF/FMVAssetsEOYAmt	0	297073
IRS990PF/Form990PFBalanceSheetsGrp/CashBOYAmt	0	95386
IRS990PF/Form990PFBalanceSheetsGrp/CashEOYAmt	0	58845
IRS990PF/Form990PFBalanceSheetsGrp/CashEOYFMVAmt	0	58845
IRS990PF/Form990PFBalanceSheetsGrp/InvstLandAccumDepreciationAmt	0	1775155
IRS990PF/Form990PFBalanceSheetsGrp/InvstLandCostOrOtherBasisAmt	0	1800000
IRS990PF/Form990PFBalanceSheetsGrp/LandBldgInvestmentsBOYAmt	0	27657
IRS990PF/Form990PFBalanceSheetsGrp/LandBldgInvestmentsEOYAmt	0	24845
IRS990PF/Form990PFBalanceSheetsGrp/LandBldgInvestmentsEOYFMVAmt	0	238228
IRS990PF/Form990PFBalanceSheetsGrp/OrgDoesNotFollowFASB117Ind	0	X
IRS990PF/Form990PFBalanceSheetsGrp/RetainedEarningBOYAmt	0	123043
IRS990PF/Form990PFBalanceSheetsGrp/RetainedEarningEOYAmt	0	83690
IRS990PF/Form990PFBalanceSheetsGrp/TotalAssetsBOYAmt	0	123043
IRS990PF/Form990PFBalanceSheetsGrp/TotalAssetsEOYAmt	0	83690
IRS990PF/Form990PFBalanceSheetsGrp/TotalAssetsEOYFMVAmt	0	297073
IRS990PF/Form990PFBalanceSheetsGrp/TotalLiabilitiesEOYAmt	0	0
IRS990PF/Form990PFBalanceSheetsGrp/TotalLiabilitiesNetAstBOYAmt	0	123043
IRS990PF/Form990PFBalanceSheetsGrp/TotalLiabilitiesNetAstEOYAmt	0	83690
IRS990PF/Form990PFBalanceSheetsGrp/TotNetAstOrFundBalancesBOYAmt	0	123043
IRS990PF/Form990PFBalanceSheetsGrp/TotNetAstOrFundBalancesEOYAmt	0	83690
IRS990PF/MethodOfAccountingCashInd	0	X
IRS990PF/MinimumInvestmentReturnGrp/AdjustedTotalFMVOfUnusedAstAmt	0	398227
IRS990PF/MinimumInvestmentReturnGrp/AverageMonthlyCashBalancesAmt	0	159999
IRS990PF/MinimumInvestmentReturnGrp/AverageMonthlyFMVOfSecAmt	0	0
IRS990PF/MinimumInvestmentReturnGrp/CashDeemedCharitableAmt	0	5973
IRS990PF/MinimumInvestmentReturnGrp/FMVAllOtherNoncharitableAstAmt	0	238228
IRS990PF/MinimumInvestmentReturnGrp/MinimumInvestmentReturnAmt	0	19613
IRS990PF/MinimumInvestmentReturnGrp/NetVlNoncharitableAssetsAmt	0	392254
IRS990PF/MinimumInvestmentReturnGrp/TotalFMVOfUnusedAssetsAmt	0	398227
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompOfHghstPdCntrctOrNONETxt	0	NONE
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompOfHghstPdEmplOrNONETxt	0	NONE
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/AverageHrsPerWkDevotedToPosRt	0	1.00
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/AverageHrsPerWkDevotedToPosRt	1	1.00
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/AverageHrsPerWkDevotedToPosRt	2	1.00
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/AverageHrsPerWkDevotedToPosRt	3	1.00
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/AverageHrsPerWkDevotedToPosRt	4	1.00
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/CompensationAmt	0	0
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/CompensationAmt	1	0
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/CompensationAmt	2	0
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/CompensationAmt	3	0
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/CompensationAmt	4	0
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/EmployeeBenefitProgramAmt	0	0
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/EmployeeBenefitProgramAmt	1	0
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/EmployeeBenefitProgramAmt	2	0
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/EmployeeBenefitProgramAmt	3	0
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/EmployeeBenefitProgramAmt	4	0
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/ExpenseAccountOtherAllwncAmt	0	0
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/ExpenseAccountOtherAllwncAmt	1	0
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/ExpenseAccountOtherAllwncAmt	2	0
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/ExpenseAccountOtherAllwncAmt	3	0
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/ExpenseAccountOtherAllwncAmt	4	0
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm	0	SUE A SMITH
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm	1	STUART M SMITH
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm	2	MICHELLE S HENDRY
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm	3	KARLA NEAL
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm	4	JILL MCDONALD
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt	0	PRES/TRUSTEE
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt	1	TRUSTEE
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt	2	TRUSTEE
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt	3	SECRETARY
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt	4	TREASURER
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/AddressLine1Txt	0	PO BOX 52890
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/AddressLine1Txt	1	PO BOX 52890
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/AddressLine1Txt	2	PO BOX 52890
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/AddressLine1Txt	3	PO BOX 52890
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/AddressLine1Txt	4	PO BOX 52890
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/CityNm	0	HOUSTON
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/CityNm	1	HOUSTON
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/CityNm	2	HOUSTON
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/CityNm	3	HOUSTON
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/CityNm	4	HOUSTON
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/StateAbbreviationCd	0	TX
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/StateAbbreviationCd	1	TX
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/StateAbbreviationCd	2	TX
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/StateAbbreviationCd	3	TX
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/StateAbbreviationCd	4	TX
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/ZIPCd	0	77052
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/ZIPCd	1	77052
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/ZIPCd	2	77052
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/ZIPCd	3	77052
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/ZIPCd	4	77052
IRS990PF/Organization501c3ExemptPFInd	0	X
IRS990PF/PFQualifyingDistributionsGrp/ExpensesAndContributionsAmt	0	5777680
IRS990PF/PFQualifyingDistributionsGrp/QualifyingDistributionsAmt	0	5777680
IRS990PF/StatementsRegardingActy4720Grp/BrrwOrLendDisqualifiedPrsnInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/BusinessHoldingsInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/FurnGoodsDisqualifiedPrsnInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/GrantsToIndividualsInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/GrantsToOrganizationsInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/InfluenceElectionInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/InfluenceLegislationInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/JeopardyInvestmentsInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/NoncharitablePurposeInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/PayCompDisqualifiedPrsnInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/PaymentToGovernmentOfficialInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/PayPremiumsPrsnlBnftCntrctInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/ProhibitedTaxShelterTransInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/RcvFndsToPayPrsnlBnftCntrctInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/SaleOrExchDisqualifiedPrsnInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/SubjToTaxRmnrtnExPrchtPymtInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/TransferAstDisqualifiedPrsnInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPYJeopardyInvstInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/UndistributedIncomePYInd	0	false
IRS990PF/StatementsRegardingActyGrp/ActivitiesNotPreviouslyRptInd	0	false
IRS990PF/StatementsRegardingActyGrp/AtLeast5000InAssetsInd	0	true
IRS990PF/StatementsRegardingActyGrp/ChangesToArticlesOrBylawsInd	0	false
IRS990PF/StatementsRegardingActyGrp/ComplyWithPublicInspRqrInd	0	true
IRS990PF/StatementsRegardingActyGrp/DonorAdvisedFundInd	0	false
IRS990PF/StatementsRegardingActyGrp/ForeignAccountsQuestionInd	0	false
IRS990PF/StatementsRegardingActyGrp/Form1120POLFiledInd	0	false
IRS990PF/StatementsRegardingActyGrp/Form990PFFiledWithAttyGenInd	0	true
IRS990PF/StatementsRegardingActyGrp/IndividualWithBooksNm	0	JILL MCDONALD
IRS990PF/StatementsRegardingActyGrp/LegislativePoliticalActyInd	0	false
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/AddressLine1Txt	0	PO BOX 52890
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/CityNm	0	HOUSTON
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/StateAbbreviationCd	0	TX
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/ZIPCd	0	77052
IRS990PF/StatementsRegardingActyGrp/MoreThan100SpentInd	0	false
IRS990PF/StatementsRegardingActyGrp/NewSubstantialContributorsInd	0	false
IRS990PF/StatementsRegardingActyGrp/OrganizationDissolvedEtcInd	0	false
IRS990PF/StatementsRegardingActyGrp/OrgReportOrRegisterStateCd	0	TX
IRS990PF/StatementsRegardingActyGrp/OwnControlledEntityInd	0	false
IRS990PF/StatementsRegardingActyGrp/PhoneNum	0	7136519102
IRS990PF/StatementsRegardingActyGrp/PrivateOperatingFoundationInd	0	false
IRS990PF/StatementsRegardingActyGrp/Section508eRqrSatisfiedInd	0	true
IRS990PF/StatementsRegardingActyGrp/UnrelatedBusIncmOverLimitInd	0	false
IRS990PF/StatementsRegardingActyGrp/WebsiteAddressTxt	0	N/A
IRS990PF/SumOfProgramRelatedInvstGrp/Description1Txt	0	N/A
IRS990PF/SupplementaryInformationGrp/ContributingManagerNm	0	SUE A SMITH PRESIDENT TRUSTEE
IRS990PF/SupplementaryInformationGrp/GrantOrContriApprvForFutGrp/Amt	0	25000
IRS990PF/SupplementaryInformationGrp/GrantOrContriApprvForFutGrp/Amt	1	4000000
IRS990PF/SupplementaryInformationGrp/GrantOrContriApprvForFutGrp/Amt	2	38000000
IRS990PF/SupplementaryInformationGrp/GrantOrContriApprvForFutGrp/GrantOrContributionPurposeTxt	0	INTERNATIONAL EDUCATIONAL INSTITUTE
IRS990PF/SupplementaryInformationGrp/GrantOrContriApprvForFutGrp/GrantOrContributionPurposeTxt	1	HEALTH SERVICES
IRS990PF/SupplementaryInformationGrp/GrantOrContriApprvForFutGrp/GrantOrContributionPurposeTxt	2	CHILDREN'S HOSPITAL
IRS990PF/SupplementaryInformationGrp/GrantOrContriApprvForFutGrp/RecipientBusinessName/BusinessNameLine1Txt	0	AWTY INTERNATIONAL SCHOOL
IRS990PF/SupplementaryInformationGrp/GrantOrContriApprvForFutGrp/RecipientBusinessName/BusinessNameLine1Txt	1	HARRIS COUNTY HOSP DIST FOUNDATION
IRS990PF/SupplementaryInformationGrp/GrantOrContriApprvForFutGrp/RecipientBusinessName/BusinessNameLine1Txt	2	TEXAS CHILDREN'S HOSPITAL
IRS990PF/SupplementaryInformationGrp/GrantOrContriApprvForFutGrp/RecipientBusinessName/BusinessNameLine2Txt	0	25000/YR FROM 2015-2024
IRS990PF/SupplementaryInformationGrp/GrantOrContriApprvForFutGrp/RecipientBusinessName/BusinessNameLine2Txt	1	15000000 OVER 15 YRS FROM 2011-2025
IRS990PF/SupplementaryInformationGrp/GrantOrContriApprvForFutGrp/RecipientBusinessName/BusinessNameLine2Txt	2	50000000 FROM 2018-2033
IRS990PF/SupplementaryInformationGrp/GrantOrContriApprvForFutGrp/RecipientFoundationStatusTxt	0	PC
IRS990PF/SupplementaryInformationGrp/GrantOrContriApprvForFutGrp/RecipientFoundationStatusTxt	1	PC
IRS990PF/SupplementaryInformationGrp/GrantOrContriApprvForFutGrp/RecipientFoundationStatusTxt	2	PC
IRS990PF/SupplementaryInformationGrp/GrantOrContriApprvForFutGrp/RecipientUSAddress/AddressLine1Txt	0	7455 AWTY SCHOOL LANE
IRS990PF/SupplementaryInformationGrp/GrantOrContriApprvForFutGrp/RecipientUSAddress/AddressLine1Txt	1	2525 HOLLY HALL
IRS990PF/SupplementaryInformationGrp/GrantOrContriApprvForFutGrp/RecipientUSAddress/AddressLine1Txt	2	PO BOX 300630
IRS990PF/SupplementaryInformationGrp/GrantOrContriApprvForFutGrp/RecipientUSAddress/CityNm	0	HOUSTON
IRS990PF/SupplementaryInformationGrp/GrantOrContriApprvForFutGrp/RecipientUSAddress/CityNm	1	HOUSTON
IRS990PF/SupplementaryInformationGrp/GrantOrContriApprvForFutGrp/RecipientUSAddress/CityNm	2	HOUSTON
IRS990PF/SupplementaryInformationGrp/GrantOrContriApprvForFutGrp/RecipientUSAddress/StateAbbreviationCd	0	TX
IRS990PF/SupplementaryInformationGrp/GrantOrContriApprvForFutGrp/RecipientUSAddress/StateAbbreviationCd	1	TX
IRS990PF/SupplementaryInformationGrp/GrantOrContriApprvForFutGrp/RecipientUSAddress/StateAbbreviationCd	2	TX
IRS990PF/SupplementaryInformationGrp/GrantOrContriApprvForFutGrp/RecipientUSAddress/ZIPCd	0	770557222
IRS990PF/SupplementaryInformationGrp/GrantOrContriApprvForFutGrp/RecipientUSAddress/ZIPCd	1	77054
IRS990PF/SupplementaryInformationGrp/GrantOrContriApprvForFutGrp/RecipientUSAddress/ZIPCd	2	772300630
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt	0	25000
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt	1	2000000
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt	2	1750000
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt	3	2000000
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt	0	INTERNATIONAL EDUCATIONAL INSTITUTE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt	1	HEALTH SERVICES
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt	2	HOLOCAUST REMEMBRANCE AND EDUCATION
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt	3	CHILDREN'S HOSPITAL
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt	0	AWTY INTERNATIONAL SCHOOL
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt	1	HARRIS COUNTY HOSP DIST FOUNDATION
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt	2	HOLOCAUST MUSEUM HOUSTON
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt	3	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/RecipientFoundationStatusTxt	3	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	5401 CAROLINE ST
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt	3	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/CityNm	3	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/StateAbbreviationCd	3	TX
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd	0	770557222
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd	1	77054
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd	2	77004
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd	3	772300630
IRS990PF/SupplementaryInformationGrp/OnlyContriToPreselectedInd	0	X
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriApprvFutAmt	0	42025000
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriPdDurYrAmt	0	5775000
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	18733
IRS990PF/UndistributedIncomeGrp/CorpusDistri170b1EOr4942g3Amt	0	5675000
IRS990PF/UndistributedIncomeGrp/DistributableAsAdjustedAmt	0	18733
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr1Amt	0	6935908
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr2Amt	0	5032916
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovToNextYrAmt	0	12052771
IRS990PF/UndistributedIncomeGrp/ExcessFromCurrentYearAmt	0	5758947
IRS990PF/UndistributedIncomeGrp/ExcessFromYear1Amt	0	6293824
IRS990PF/UndistributedIncomeGrp/QualifyingDistributionsAmt	0	5777680
IRS990PF/UndistributedIncomeGrp/RemainingDistriFromCorpusAmt	0	5758947
IRS990PF/UndistributedIncomeGrp/TotalCorpusAmt	0	17727771
IRS990PF/UndistributedIncomeGrp/TotalExcessDistributionCyovAmt	0	11968824
IRS990PF/UndistributedIncomeGrp/UndistributedIncomeCYAmt	0	0
IRS990ScheduleB/ContributorInformationGrp/ContributorNum	0	1
IRS990ScheduleB/ContributorInformationGrp/ContributorPersonNm	0	SUE ASHCRAFT SMITH
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1Txt	0	PO BOX 52890
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/CityNm	0	HOUSTON
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/StateAbbreviationCd	0	TX
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCd	0	77052
IRS990ScheduleB/ContributorInformationGrp/PersonContributionInd	0	X
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt	0	5675000
IRS990ScheduleB/GeneralRuleInd	0	X
IRS990ScheduleB/Organization501c3ExemptPFInd	0	X
LegalFeesSchedule/LegalFeesGrp/CategoryTxt	0	CRADY, JEWETT, MCCULLEY & HOUREN
LegalFeesSchedule/LegalFeesGrp/DisbursementsCharitablePrpsAmt	0	1732
LegalFeesSchedule/LegalFeesGrp/LegalFeesAmt	0	1732
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc	0	EXPENSES
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc	1	MANAGEMENT FEES
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc	2	DELIVERY CHARGES
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc	3	FEDERAL TAX EXPENSE - REFUND
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt	0	1000
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt	1	45
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt	2	-97
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt	0	1000
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt	1	45
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt	2	-97
OtherIncomeSchedule2/OtherIncomeDetail/Desc	0	OIL & GAS ROYALTIES
OtherIncomeSchedule2/OtherIncomeDetail/NetInvestmentIncomeAmt	0	66134
OtherIncomeSchedule2/OtherIncomeDetail/RevenueAndExpensesPerBooksAmt	0	66134
ReturnHeader/BuildTS	0	2023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm	0	STUART M SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	7136519102
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2024-04-22
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	2024-04-26
ReturnHeader/ReturnTs	0	2024-04-26T11:04:48-04:00
ReturnHeader/ReturnTypeCd	0	990PF
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm	0	STUART
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm	0	SMITH
ReturnHeader/TaxPeriodBeginDt	0	2023-01-01
ReturnHeader/TaxPeriodEndDt	0	2023-12-31
ReturnHeader/TaxYr	0	2023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990PFDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $83,690
Liabilities: $0
Net assets: $83,690
Revenue: $5,741,139
Expenses: $5,780,492
Net income: -$39,353

	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