Liabilities / Assets
90th percentile
Tied with the lowest-debt nonprofits in its peer group.
Smith Family Memorial Fund Ta
EIN 34-6917113 • 4947(a)1 • Brooklyn, OH
Profile
In compliance with the trust agreement dated november 22, 1983, after the death of harry c. Smith, the smith family memorial fund was established for the purpose of making grant payments to the jewish community federation of cleveland in cleveland, ohio. All payments made pursuant to the provisions of this trust shall be applied by the federation for one or more social service, education, and/or welfare programs in the united states as the governing body of the federation shall from time to time determine. Under the ohio institutional trust funds act of 1999, the beneficiary has chosen to receive the maximum of income based on the greater of 5% of afv or traditional income. Furthermore, keybank maintains a responsiveness to the needs and activities of the jewish community federation in the attainment of its mission and may amend the trust document to enable this trust fund to qualify or continue to qualify as a charitable trust.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
97th percentile
Higher net margin than 97% of similar nonprofits.
Top Officer Pay
71st percentile
Higher top officer pay than 71% of similar nonprofits.
Asset Growth
24th percentile
Faster asset growth than 24% of similar nonprofits.
Revenue Growth
Score unavailable
A valid growth rate could not be computed from the available filing history.
Balance Sheet
Assets
Down$166,315
Down $14,865 (-8.2%) from 2024
Liabilities
Flat$0
Flat from 2024
Net Assets
Down$166,315
Down $14,865 (-8.2%) from 2024
Revenue
Down-$2,894
Down $10,240 (-139%) from 2024
Expenses
Up$11,878
Up $837 (+7.6%) from 2024
Net Income
Down-$14,772
Down $11,077 (-300%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $166,315
- Liabilities
- $0
- Net assets
- $166,315
- Revenue
- -$2,894
- Expenses
- $11,878
- Net income
- -$14,772
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Nov 1, 2024 to Oct 31, 2025
- Signed
- Feb 13, 2026
- Return Version
- 2024v5.2
- Gross Receipts
- $47,431
Mission and Program Overview
Mission
In compliance with the trust agreement dated november 22, 1983, after the death of harry c. Smith, the smith family memorial fund was established for the purpose of making grant payments to the jewish community federation of cleveland in cleveland, ohio. All payments made pursuant to the provisions of this trust shall be applied by the federation for one or more social service, education, and/or welfare programs in the united states as the governing body of the federation shall from time to time determine. Under the ohio institutional trust funds act of 1999, the beneficiary has chosen to receive the maximum of income based on the greater of 5% of afv or traditional income. Furthermore, keybank maintains a responsiveness to the needs and activities of the jewish community federation in the attainment of its mission and may amend the trust document to enable this trust fund to qualify or continue to qualify as a charitable trust.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| GRANTS ARE MADE TO THE JEWISH COMMUNITY FEDERATION OF CLEVELAND TO BE APPLIED BY THE FEDERATION FOR ONE OR MORE SOCIAL SERVICE, EDUCATION, AND/OR WELFARE PROGRAMS IN THE UNITED STATES AS THE GOVERNING BODY OF THE JEWISH COMMUNITY FEDERATION SHALL FROM TIME TO TIME DETERMINE. | $7,776 | $7,776 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| - | Trustee | - | $3,052 | - | $3,052 |
Governance and Compliance
Governance Explanations
EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 1A
“KEYBANK IS SOLE TRUSTEE.”
EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 7B
“Keybank is sole trustee, is compensated as such, and makes all decisions with respect to the operation and administration of the trust.”
Form 990, Page 6, Part VI, Line 11-description of Process for Review
“All returns are thoroughly prepared and reviewed by our internal professional tax department.”
Form 990, Page 6, Part VI, Line 19
“Documents are available upon request by mail or by phone and delivered within two (2) weeks of the request.”
Filing and Contact Details
Filer
- Filer Name
- Smith Family Memorial Fund Ta
- EIN
- 34-6917113
- Phone
- 2166897663
- Address
- 4900 TIEDEMAN ROAD OH-01-49-0381, BROOKLYN, OH 44144
Signing Officer
- Name
- Keybank by Joseph Velkos
- Title
- Vice President
- Phone
- 2166897663
- Signed
- 2026-02-13
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Pwc US Tax Llp
- Address
- 4300 E CAMELBACK ROAD STE 475, PHOENIX, AZ 85018
- Preparer
- Jeffrey E Kuhlin
- Phone
- 4123556000
Supplemental Narrative
Additional Explanations
Form 990-EZ, Part I, Line 10
“Jewish community federation 1750 euclid avenue cleveland oh 44115 7776 0 0 0 0 general operating purposes 0 0 none”
Form 990-EZ, Part I, Line 20
“ROUNDING 2”
Form 990-EZ, Part I, Line 20
“PY Return of Capital Adjustment 95”
Raw XML Appendix235 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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| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
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| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | IN COMPLIANCE WITH THE TRUST AGREEMENT DATED NOVEMBER 22, 1983, AFTER THE DEATH OF HARRY C. SMITH, THE SMITH FAMILY MEMORIAL FUND WAS ESTABLISHED FOR THE PURPOSE OF MAKING GRANT PAYMENTS TO THE JEWISH COMMUNITY FEDERATION OF CLEVELAND IN CLEVELAND, OHIO. ALL PAYMENTS MADE PURSUANT TO THE PROVISIONS OF THIS TRUST SHALL BE APPLIED BY THE FEDERATION FOR ONE OR MORE SOCIAL SERVICE, EDUCATION, AND/OR WELFARE PROGRAMS IN THE UNITED STATES AS THE GOVERNING BODY OF THE FEDERATION SHALL FROM TIME TO TIME DETERMINE. UNDER THE OHIO INSTITUTIONAL TRUST FUNDS ACT OF 1999, THE BENEFICIARY HAS CHOSEN TO RECEIVE THE MAXIMUM OF INCOME BASED ON THE GREATER OF 5% OF AFV OR TRADITIONAL INCOME. FURTHERMORE, KEYBANK MAINTAINS A RESPONSIVENESS TO THE NEEDS AND ACTIVITIES OF THE JEWISH COMMUNITY FEDERATION IN THE ATTAINMENT OF ITS MISSION AND MAY AMEND THE TRUST DOCUMENT TO ENABLE THIS TRUST FUND TO QUALIFY OR CONTINUE TO QUALIFY AS A CHARITABLE TRUST. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | GRANTS ARE MADE TO THE JEWISH COMMUNITY FEDERATION OF CLEVELAND TO BE APPLIED BY THE FEDERATION FOR ONE OR MORE SOCIAL SERVICE, EDUCATION, AND/OR WELFARE PROGRAMS IN THE UNITED STATES AS THE GOVERNING BODY OF THE JEWISH COMMUNITY FEDERATION SHALL FROM TIME TO TIME DETERMINE. |
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| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 7776 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 3052 |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 39983 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | OH |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 11878 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 7776 |
| IRS990EZ/TotalRevenueAmt | 0 | -2894 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/AdjustedNetIncomeGrp/AdjustedGrossIncomeGrp/CurrentYearAmt | 0 | 7448 |
| IRS990ScheduleA/AdjustedNetIncomeGrp/AdjustedGrossIncomeGrp/PriorYearAmt | 0 | 8319 |
| IRS990ScheduleA/AdjustedNetIncomeGrp/DepreciationDepletionGrp/PriorYearAmt | 0 | 0 |
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| IRS990ScheduleA/AdjustedNetIncomeGrp/ProductionIncomeGrp/CurrentYearAmt | 0 | 3052 |
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| IRS990ScheduleA/AdjustedNetIncomeGrp/RecoveriesPYDistributionsGrp/PriorYearAmt | 0 | 0 |
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| IRS990ScheduleA/DistributableAmountGrp/CYGreaterAdjustedMinimumAmt | 0 | 5361 |
| IRS990ScheduleA/DistributableAmountGrp/CYIncomeTaxImposedPYAmt | 0 | 0 |
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| IRS990ScheduleA/DistributableAmountGrp/CYTotalMinAstDistributableAmt | 0 | 5361 |
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| IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionAmt | 0 | 7776 |
| IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovAmt | 0 | 6503 |
| IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr1Amt | 0 | 7975 |
| IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr2Amt | 0 | 3889 |
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| IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr5Amt | 0 | 0 |
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| IRS990ScheduleA/DistributionAllocationsGrp/UnderdistributionsAmt | 0 | 0 |
| IRS990ScheduleA/DistributionsGrp/CYAdministrativeExpensePaidAmt | 0 | 0 |
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| IRS990ScheduleA/DistributionsGrp/CYDistributableAsAdjustedAmt | 0 | 5361 |
| IRS990ScheduleA/DistributionsGrp/CYDistributionYrRt | 0 | 1.0 |
| IRS990ScheduleA/DistributionsGrp/CYOtherDistributionsAmt | 0 | 0 |
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| IRS990ScheduleA/DistributionsGrp/CYPdInExcessIncomeActivityAmt | 0 | 0 |
| IRS990ScheduleA/DistributionsGrp/CYTotalAnnualDistributionsAmt | 0 | 7776 |
| IRS990ScheduleA/DistributionsGrp/ExemptUseAssetsAcquisPaidAmt | 0 | 0 |
| IRS990ScheduleA/DistributionsGrp/QualifiedSetAsideAmt | 0 | 0 |
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| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd | 0 | false |
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| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | KeyBank representativies have completed an extensive internal review of supporting organization accounts. This was done in concert with in-house counsel and individual determinations were made with respe ct to the relationships. The beneficiaries have the right to remove the trustee and the trustee has the right to amend the trust to insure continuation of 509(a)(3) status. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 1 | KeyBank, as Corporate Trustee, welcomes the input of the charitable beneficiary as to investment holdings. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 2 | KeyBank, as Trustee, maintains a close and continuous working relat ionship with The Jewish Community Federation who has a significant voice and may remove and replace KeyBank with another Corporate Tru stee. The Corporate Trustee has the authority to amend the trust in strument to insure the continuation of 509(a)(3) status of the trus t. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 3 | The supported organization receives periodic statements reflecting all activity in the trust regarding income, expenses, and investments. KeyBank welcomes the input of the supported organization as it relat es to investments held in the trust. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 4 | KeyBank representativies have completed an extensive internal review of supporting organization accounts. This was done in concert with in-house counsel and individual determinations were made with respe ct to the relationships. The beneficiaries have the right to remove the trustee and the trustee has the right to amend the trust to insure continuation of 509(a)(3) status. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 5 | KeyBank, as Corporate Trustee, welcomes the input of the charitable beneficiary as to investment holdings. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 6 | KeyBank, as Trustee, maintains a close and continuous working relat ionship with The Jewish Community Federation who has a significant voice and may remove and replace KeyBank with another Corporate Tru stee. The Corporate Trustee has the authority to amend the trust in strument to insure the continuation of 509(a)(3) status of the trus t. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 7 | The supported organization receives periodic statements reflecting all activity in the trust regarding income, expenses, and investments. KeyBank welcomes the input of the supported organization as it relat es to investments held in the trust. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | SCHEDULE A, PART IV, SECTION D,LINE 2 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 1 | SCHEDULE A, PART IV, SECTION D, LINE 3 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 2 | SCHEDULE A, PART V, SECTION D, LINE 8 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 3 | SCHEDULE A, PART V, SECTION D, LINE 8 (CONT) |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 4 | Line 2 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 5 | Line 3 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 6 | Line 8 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 7 | Line 8 (continued) |
| IRS990ScheduleA/MinimumAssetAmountGrp/AcquisitionIndebtednessGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/MinimumAssetAmountGrp/AdjustedFMVLessIndebtednessGrp/CurrentYearAmt | 0 | 152064 |
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| IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyFMVOfSecGrp/PriorYearAmt | 0 | 155511 |
| IRS990ScheduleA/MinimumAssetAmountGrp/CashDeemedCharitableGrp/CurrentYearAmt | 0 | 2281 |
| IRS990ScheduleA/MinimumAssetAmountGrp/CashDeemedCharitableGrp/PriorYearAmt | 0 | 2333 |
| IRS990ScheduleA/MinimumAssetAmountGrp/DiscountClaimedAmt | 0 | 0 |
| IRS990ScheduleA/MinimumAssetAmountGrp/FMVOtherNonExemptUseAssetGrp/PriorYearAmt | 0 | 0 |
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| IRS990ScheduleA/MinimumAssetAmountGrp/RecoveriesPYDistriMinAssetGrp/PriorYearAmt | 0 | 0 |
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| IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/PriorYearAmt | 0 | 5361 |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 340714445 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | true |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 0 | 8 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 7776 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | JEWISH COMMUNITY FEDERATION |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
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| IRS990ScheduleA/SupportSumAmt | 0 | 7776 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | KEYBANK IS SOLE TRUSTEE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | KEYBANK IS SOLE TRUSTEE, IS COMPENSATED AS SUCH, AND MAKES ALL DECISIONS WITH RESPECT TO THE OPERATION AND ADMINISTRATION OF THE TRUST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ALL RETURNS ARE THOROUGHLY PREPARED AND REVIEWED BY OUR INTERNAL PROFESSIONAL TAX DEPARTMENT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DOCUMENTS ARE AVAILABLE UPON REQUEST BY MAIL OR BY PHONE AND DELIVERED WITHIN TWO (2) WEEKS OF THE REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | JEWISH COMMUNITY FEDERATION 1750 EUCLID AVENUE CLEVELAND OH 44115 7776 0 0 0 0 GENERAL OPERATING PURPOSES 0 0 NONE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ROUNDING 2 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | PY Return of Capital Adjustment 95 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 1a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990-EZ, Part I, Line 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990-EZ, Part I, Line 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990-EZ, Part I, Line 20 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KEYBANK BY JOSEPH VELKOS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | VICE PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2166897663 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-02-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SMITH FAMILY MEMORIAL FUND TA |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SMIT |
| ReturnHeader/Filer/EIN | 0 | 346917113 |
| ReturnHeader/Filer/PhoneNum | 0 | 2166897663 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 4900 TIEDEMAN ROAD OH-01-49-0381 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BROOKLYN |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 44144 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 920460586 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | PWC US TAX LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 4300 E CAMELBACK ROAD STE 475 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | PHOENIX |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | AZ |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 85018 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4123556000 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-02-13 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JEFFREY E KUHLIN |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2026-03-12T09:01:37-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-11-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-10-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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