Lemotto Smith Trust

990PF • Fiscal year 2022 • EIN 55-6099873

Jan 01, 2022 to Dec 31, 2022 • Filed on May 04, 2023

Organization Profile

PO Box 1004Huntington, WV 25713

(304) 697-4370

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.

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

0.00x

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

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

-204%

Higher net margin than 5% of similar nonprofits.

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

$22,140

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 13.5% of source-year revenue.

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

-15%

Faster asset growth than 10% of similar nonprofits.

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

10%

Faster revenue growth than 62% of similar nonprofits.

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

Balance Sheet

Liabilities / Assets24th percentile

Assets

Down

$8,078,211

Down $1,469,670 (-15%) from 2021

Net Assets

Down

$8,078,211

Down $1,469,670 (-15%) from 2021

Liabilities

Flat

Flat from 2021

Revenue And Expenses

Liabilities / Revenue21st percentile Net Margin5th percentile

Revenue

$164,251

Up $15,369 (+10%) from 2021

Expenses

Down

$498,696

Down $18,775 (-3.6%) from 2021

Net Income

-$334,445

Up $34,144 (+9.3%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth10th percentile

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

Highlighted filing

2022

Assets$8,078,211

Liabilities$0

Net Assets$8,078,211

Open 2022 Filing

Operations Trend

Revenue Growth62nd percentile

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

Highlighted filing

2022

Revenue$164,251

Expenses$498,696

Net Income-$334,445

Open 2022 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2022 to Dec 31, 2022
Signed: May 4, 2023
Return Version: 2022v5.0

Compensation and Service Providers

Top Officer Pay36th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
W MICHAEL FRAZIER	Trustee	-	$22,140	-	$22,140

Grants and Assistance

Foundation Grants and Related Investments

Type	Recipient	Purpose	Status	Location	Amount
Paid Grant	MARSHALL UNIVERSITY FOUNDATION	SCHOLARSHIPS	PF	HUNTINGTON, WV, US	$203,000
Paid Grant	WEST VIRGINIA FOUNDATION	SCHOLARSHIPS	PF	MORGANTOWN, WV, US	$200,067
Paid Grant	MARIETTA COLLEGE	SCHOLARSHIPS	PF	MARIETTA, OH, US	$53,000

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: 2023-05-04

Preparer

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

Raw XML Appendix315 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/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt	0	53000
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt	1	200067
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt	2	203000
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	456067
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	443629
IRS990PF/UndistributedIncomeGrp/DistributableAsAdjustedAmt	0	443629
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr1Amt	0	9245
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr2Amt	0	0
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr3Amt	0	42865
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr4Amt	0	2660
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr5Amt	0	0
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovFromYr5Amt	0	0
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovToNextYrAmt	0	67208
IRS990PF/UndistributedIncomeGrp/ExcessFromCurrentYearAmt	0	12438
IRS990PF/UndistributedIncomeGrp/ExcessFromYear1Amt	0	9245
IRS990PF/UndistributedIncomeGrp/ExcessFromYear2Amt	0	0
IRS990PF/UndistributedIncomeGrp/ExcessFromYear3Amt	0	42865
IRS990PF/UndistributedIncomeGrp/ExcessFromYear4Amt	0	2660
IRS990PF/UndistributedIncomeGrp/PriorYearUndistributedIncmAmt	0	0
IRS990PF/UndistributedIncomeGrp/QualifyingDistributionsAmt	0	456067
IRS990PF/UndistributedIncomeGrp/RemainingDistriFromCorpusAmt	0	12438
IRS990PF/UndistributedIncomeGrp/Taxable1Amt	0	0
IRS990PF/UndistributedIncomeGrp/Taxable2Amt	0	0
IRS990PF/UndistributedIncomeGrp/TotalCorpusAmt	0	67208
IRS990PF/UndistributedIncomeGrp/TotalExcessDistributionCyovAmt	0	54770
IRS990PF/UndistributedIncomeGrp/TreatedAsDistriFromCorpusAmt	0	0
IRS990PF/UndistributedIncomeGrp/UndistributedIncomeCYAmt	0	0
LegalFeesSchedule/LegalFeesGrp/CategoryTxt	0	Frazier & Oxley L.C. general legal
LegalFeesSchedule/LegalFeesGrp/LegalFeesAmt	0	15000
LegalFeesSchedule/LegalFeesGrp/NetInvestmentIncomeAmt	0	15000
OtherDecreasesSchedule/OtherDecreasesDetail/Amt	0	1135225
OtherDecreasesSchedule/OtherDecreasesDetail/Desc	0	Market Value Decrease
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc	0	BANK SERVICE CHARGES
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt	0	220
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt	0	220
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd	0	AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd	0	FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd	0	IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd	0	3
ReturnHeader/BuildTS	0	2023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm	0	W MICHEAL FRAZIER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	3046974370
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2023-05-04
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	2023-11-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	KELLIE RAE WRIGHT CPA
ReturnHeader/ReturnTs	0	2023-11-09T06:51:12-08:00
ReturnHeader/ReturnTypeCd	0	990PF
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm	0	W MICHEAL
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm	0	FRAZIER
ReturnHeader/TaxPeriodBeginDt	0	2022-01-01
ReturnHeader/TaxPeriodEndDt	0	2022-12-31
ReturnHeader/TaxYr	0	2022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990PFDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $8,078,211
Liabilities: $0
Net assets: $8,078,211
Revenue: $164,251
Expenses: $498,696
Net income: -$334,445

	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