Lemotto Smith Trust

EIN 55-6099873 • Huntington, WV

PO Box 1004Huntington, WV 25713

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 2024

0.00x

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

$5M-$10M nonprofits • Source year 2024

16%

Higher net margin than 66% of similar nonprofits.

$5M-$10M nonprofits • Source year 2024

$18,200

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

$5M-$10M nonprofits • Source year 2024

1.6%

Faster asset growth than 42% of similar nonprofits.

$5M-$10M nonprofits • Annualized from 2023 to 2024

220%

Faster revenue growth than 93% of similar nonprofits.

$5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet

Liabilities / Assets24th percentile

Assets

$8,231,518

Up $126,608 (+1.6%) from 2023

Liabilities

Flat

Flat from 2023

Net Assets

$8,231,518

Up $126,608 (+1.6%) from 2023

Operations

Liabilities / Revenue25th percentile Net Margin66th percentile

Revenue

$520,007

Up $357,411 (+220%) from 2023

Expenses

Down

$435,137

Down $51,449 (-11%) from 2023

Net Income

$84,870

Up $408,860 (+126%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth42nd percentile

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

Highlighted filing

2024

Assets$8,231,518

Liabilities$0

Net Assets$8,231,518

Open 2024 Filing

Operations Trend

Revenue Growth93rd percentile

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

Highlighted filing

2024

Revenue$520,007

Expenses$435,137

Net Income$84,870

Open 2024 Filing

Filings

Most recent year

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

Open filing

Assets: $8,231,518
Liabilities: $0
Net assets: $8,231,518
Revenue: $520,007
Expenses: $435,137
Net income: $84,870

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024Detailed filing. Detailed filing data is available for this year.	$8.23	$0.00	$8.23	$0.52	$0.44	$0.08
2023Detailed filing. Detailed filing data is available for this year.	$8.10	$0.00	$8.10	$0.16	$0.49	$0.32
2022Detailed filing. Detailed filing data is available for this year.	$8.08	$0.00	$8.08	$0.16	$0.50	$0.33
2021Detailed filing. Detailed filing data is available for this year.	$9.55	$0.00	$9.55	$0.15	$0.52	$0.37
2020Detailed filing. Detailed filing data is available for this year.	$9.64	$0.00	$9.64	$0.12	$0.41	$0.29
2019Summary only. Only limited summary data is available for this year.	$8.35	$0.00		$0.13	$0.43	$0.29

Latest Filing Detail

Jump To

Filing Snapshot

Filing Period: Jan 1, 2024 to Dec 31, 2024
Signed: May 7, 2025
Return Version: 2024v5.2

Compensation and Service Providers

Top Officer Pay36th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
W MICHAEL FRAZIER	Trustee	-	$18,200	-	$18,200

Filing and Contact Details

Filer

Filer Name: Lemotto Smith Trust
EIN: 55-6099873
Phone: 3046974370
Address: PO BOX 1004, HUNTINGTON, WV 25713

Signing Officer

Name: W Micheal Frazier
Title: Trustee
Phone: 3046974370
Signed: 2025-05-07
Discuss with paid preparer: Yes

Preparer

Firm: Trainer Wright & Paterno
Address: PO BOX 2608, HUNTINGTON, WV 25726
Preparer: Kellie Rae Wright CPA
Phone: 3046977083

Raw XML Appendix335 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/StatementsRegardingActy4720Grp/ProhibitedTaxShelterTransInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/RcvFndsToPayPrsnlBnftCntrctInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/SaleOrExchDisqualifiedPrsnInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/TransferAstDisqualifiedPrsnInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPriorActsInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPYJeopardyInvstInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/UndistributedIncomePYInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/UndistrIncmSect4942a2NotAppInd	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/LegislativePoliticalActyInd	0	false
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/AddressLine1Txt	0	PO BOX 2808
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/CityNm	0	HUNTINGTON
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/StateAbbreviationCd	0	WV
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/ZIPCd	0	25727
IRS990PF/StatementsRegardingActyGrp/MoreThan100SpentInd	0	false
IRS990PF/StatementsRegardingActyGrp/NewSubstantialContributorsInd	0	false
IRS990PF/StatementsRegardingActyGrp/OrganizationDissolvedEtcInd	0	false
IRS990PF/StatementsRegardingActyGrp/OwnControlledEntityInd	0	false
IRS990PF/StatementsRegardingActyGrp/PersonsWithBooksName/BusinessNameLine1Txt	0	FRAZIER & OXLEY LC
IRS990PF/StatementsRegardingActyGrp/PhoneNum	0	3046974370
IRS990PF/StatementsRegardingActyGrp/PrivateOperatingFoundationInd	0	false
IRS990PF/StatementsRegardingActyGrp/Section508eRqrSatisfiedInd	0	true
IRS990PF/StatementsRegardingActyGrp/UnrelatedBusIncmOverLimitInd	0	false
IRS990PF/StatementsRegardingActyGrp/WebsiteAddressTxt	0	N/A
IRS990PF/SummaryOfDirectChrtblActyGrp/Description1Txt	0	MARIETTA COLLEGE SCHOLARSHIPS
IRS990PF/SummaryOfDirectChrtblActyGrp/Description2Txt	0	WEST VIRGINIA FOUNDATION SCHOLARSHIPS
IRS990PF/SummaryOfDirectChrtblActyGrp/Description3Txt	0	MARSHALL UNIVERSITY FOUNDATION SCHOLARSHIPS
IRS990PF/SummaryOfDirectChrtblActyGrp/Expenses1Amt	0	37732
IRS990PF/SummaryOfDirectChrtblActyGrp/Expenses2Amt	0	175000
IRS990PF/SummaryOfDirectChrtblActyGrp/Expenses3Amt	0	187000
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt	0	37732
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt	1	175000
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt	2	187000
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt	0	SCHOLARSHIPS
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt	1	SCHOLARSHIPS
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt	2	SCHOLARSHIPS
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt	0	MARIETTA COLLEGE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt	1	WEST VIRGINIA FOUNDATION
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt	2	MARSHALL UNIVERSITY FOUNDATION
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusTxt	0	PF
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusTxt	1	PF
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusTxt	2	PF
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt	0	215 FIFTH STREET
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt	1	PO BOX 6201
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt	2	519 JOHN MARSHALL DRIVE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm	0	MARIETTA
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm	1	MORGANTOWN
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm	2	HUNTINGTON
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd	0	OH
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd	1	WV
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd	2	WV
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd	0	45750
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd	1	26506
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd	2	25703
IRS990PF/SupplementaryInformationGrp/OnlyContriToPreselectedInd	0	X
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriPdDurYrAmt	0	399732
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	399732
IRS990PF/UndistributedIncomeGrp/DistributableAsAdjustedAmt	0	408758
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr1Amt	0	26580
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr2Amt	0	12438
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr3Amt	0	9245
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr4Amt	0	0
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr5Amt	0	42865
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovFromYr5Amt	0	42865
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovToNextYrAmt	0	48263
IRS990PF/UndistributedIncomeGrp/ExcessFromCurrentYearAmt	0	0
IRS990PF/UndistributedIncomeGrp/ExcessFromYear1Amt	0	26580
IRS990PF/UndistributedIncomeGrp/ExcessFromYear2Amt	0	12438
IRS990PF/UndistributedIncomeGrp/ExcessFromYear3Amt	0	9245
IRS990PF/UndistributedIncomeGrp/ExcessFromYear4Amt	0	0
IRS990PF/UndistributedIncomeGrp/PriorYearUndistributedIncmAmt	0	0
IRS990PF/UndistributedIncomeGrp/QualifyingDistributionsAmt	0	399732
IRS990PF/UndistributedIncomeGrp/RemainingDistriFromCorpusAmt	0	0
IRS990PF/UndistributedIncomeGrp/Taxable1Amt	0	0
IRS990PF/UndistributedIncomeGrp/Taxable2Amt	0	0
IRS990PF/UndistributedIncomeGrp/TotalCorpusAmt	0	91128
IRS990PF/UndistributedIncomeGrp/TotalExcessDistributionCyovAmt	0	91128
IRS990PF/UndistributedIncomeGrp/TreatedAsDistriFromCorpusAmt	0	0
IRS990PF/UndistributedIncomeGrp/UndistributedIncomeCYAmt	0	9026
LegalFeesSchedule/LegalFeesGrp/CategoryTxt	0	Frazier & Oxley L.C. general legal
LegalFeesSchedule/LegalFeesGrp/LegalFeesAmt	0	15000
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc	0	BANK SERVICE CHARGES
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt	0	210
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt	0	210
OtherIncomeSchedule2/OtherIncomeDetail/Desc	0	NON DIVIDEND DISTRIBUTION
OtherIncomeSchedule2/OtherIncomeDetail/NetInvestmentIncomeAmt	0	3419
OtherIncomeSchedule2/OtherIncomeDetail/RevenueAndExpensesPerBooksAmt	0	3419
OtherIncreasesSchedule/OtherIncreasesDetail/Amt	0	41738
OtherIncreasesSchedule/OtherIncreasesDetail/Desc	0	MARKET VALUE INCREASE
TaxesSchedule/TaxesDetail/Amt	0	1995
TaxesSchedule/TaxesDetail/CategoryTxt	0	EXCISE TAXES
TaxesSchedule/TaxesDetail/NetInvestmentIncomeAmt	0	1995
ReturnHeader/BuildTS	0	2025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	W MICHEAL FRAZIER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	3046974370
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2025-05-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	LEMOTTO SMITH TRUST
ReturnHeader/Filer/BusinessNameControlTxt	0	LEMO
ReturnHeader/Filer/EIN	0	556099873
ReturnHeader/Filer/PhoneNum	0	3046974370
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	PO BOX 1004
ReturnHeader/Filer/USAddress/CityNm	0	HUNTINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	WV
ReturnHeader/Filer/USAddress/ZIPCd	0	25713
ReturnHeader/IRSResponsiblePrtyInfoCurrInd	0	true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	550554030
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	TRAINER WRIGHT & PATERNO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	PO BOX 2608
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	HUNTINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	WV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	25726
ReturnHeader/PreparerPersonGrp/PhoneNum	0	3046977083
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2025-09-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	KELLIE RAE WRIGHT CPA
ReturnHeader/ReturnTs	0	2025-09-08T11:51:55-07:00
ReturnHeader/ReturnTypeCd	0	990PF
ReturnHeader/TaxPeriodBeginDt	0	2024-01-01
ReturnHeader/TaxPeriodEndDt	0	2024-12-31
ReturnHeader/TaxYr	0	2024

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