Civic Intelligence

Wilbur S Smith and Sally J Smith

EIN 57-0916368 • Charleston, SC

112 Beaufain StreetCharleston, SC 29401
Siviq Scores

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

Liabilities / Assets

32nd percentile

0.00x

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

$1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

33rd percentile

0.00x

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

$1M-$5M nonprofits • Source year 2024

Net Margin

76th percentile

27%

Higher net margin than 76% of similar nonprofits.

$1M-$5M nonprofits • Source year 2024

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

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

$1M-$5M nonprofits • Source year 2024

Asset Growth

46th percentile

1.7%

Faster asset growth than 46% of similar nonprofits.

$1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

3rd percentile

-71%

Faster revenue growth than 3% of similar nonprofits.

$1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,289,966

Up $22,077 (+1.7%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$1,289,966

Up $22,077 (+1.7%) from 2023

Revenue

Down

$99,133

Down $240,621 (-71%) from 2023

Expenses

Down

$72,010

Down $43,989 (-38%) from 2023

Net Income

Down

$27,123

Down $196,632 (-88%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $1,026,632Liabilities 2010: $0Net Assets 2010: $1,026,6322010Assets 2011: $1,026,387Liabilities 2011: $12011Assets 2012: $973,536Liabilities 2012: $0Net Assets 2012: $973,5362012Assets 2013: $963,504Liabilities 2013: $0Net Assets 2013: $963,5042013Assets 2014: $956,706Liabilities 2014: $0Net Assets 2014: $956,7062014Assets 2015: $914,902Liabilities 2015: $0Net Assets 2015: $914,9022015Assets 2016: $892,662Liabilities 2016: $0Net Assets 2016: $892,6622016Assets 2017: $929,669Liabilities 2017: $0Net Assets 2017: $929,6692017Assets 2018: $945,137Liabilities 2018: $0Net Assets 2018: $945,1372018Assets 2019: $954,028Liabilities 2019: $0Net Assets 2019: $954,0282019Assets 2020: $968,538Liabilities 2020: $0Net Assets 2020: $968,5382020Assets 2021: $1,041,882Liabilities 2021: $0Net Assets 2021: $1,041,8822021Assets 2022: $1,044,134Liabilities 2022: $0Net Assets 2022: $1,044,1342022Assets 2023: $1,267,889Liabilities 2023: $0Net Assets 2023: $1,267,8892023Assets 2024: $1,289,966Liabilities 2024: $0Net Assets 2024: $1,289,9662024

Highlighted filing

2024

Assets$1,289,966
Liabilities$0
Net Assets$1,289,966

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2010: $65,6792010Revenue 2011: $33,886Expenses 2011: $29,388Net Income 2011: $4,4982011Expenses 2012: $104,9972012Revenue 2013: $50,201Expenses 2013: $65,269Net Income 2013: -$15,0682013Revenue 2014: $64,483Expenses 2014: $68,216Net Income 2014: -$3,7332014Revenue 2015: $61,472Expenses 2015: $61,936Net Income 2015: -$4642015Revenue 2016: $37,142Expenses 2016: $59,382Net Income 2016: -$22,2402016Revenue 2017: $57,689Expenses 2017: $56,181Net Income 2017: $1,5082017Revenue 2018: $74,110Expenses 2018: $58,644Net Income 2018: $15,4662018Revenue 2019: $53,615Expenses 2019: $44,089Net Income 2019: $9,5262019Revenue 2020: $79,814Expenses 2020: $64,484Net Income 2020: $15,3302020Revenue 2021: $88,626Expenses 2021: $61,094Net Income 2021: $27,5322021Revenue 2022: $60,956Expenses 2022: $62,133Net Income 2022: -$1,1772022Revenue 2023: $339,754Expenses 2023: $115,999Net Income 2023: $223,7552023Revenue 2024: $99,133Expenses 2024: $72,010Net Income 2024: $27,1232024

Highlighted filing

2024

Revenue$99,133
Expenses$72,010
Net Income$27,123

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.29$0.00$1.29$0.10$0.07$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.27$0.00$1.27$0.34$0.12$0.22
2022Detailed filing. Detailed filing data is available for this year.$1.04$0.00$1.04$0.06$0.06$0.00
2021Detailed filing. Detailed filing data is available for this year.$1.04$0.00$1.04$0.09$0.06$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.97$0.00$0.97$0.08$0.06$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.95$0.00$0.95$0.05$0.04$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.95$0.00$0.95$0.07$0.06$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.93$0.00$0.93$0.06$0.06$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.89$0.00$0.89$0.04$0.06$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.91$0.00$0.91$0.06$0.06$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.96$0.00$0.96$0.06$0.07$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.96$0.00$0.96$0.05$0.07$0.02
2012Detailed filing. Detailed filing data is available for this year.$0.97$0.00$0.97$0.10
2011Summary only. Only limited summary data is available for this year.$1.03$0.00$0.03$0.03$0.00
2010Detailed filing. Detailed filing data is available for this year.$1.03$0.00$1.03$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 4, 2025
Return Version
2024v5.0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
SARAH J SMITHPresident-$0--
WILLIAM F QUATTLEBAUMTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Wilbur S Smith and Sally J Smith
EIN
57-0916368
Phone
8436029960
Address
112 BEAUFAIN STREET, CHARLESTON, SC 29401

Signing Officer

Name
Sarah J Smith
Title
President
Phone
8436029960
Signed
2025-11-04

Preparer

Firm
Palmetto Tax & Accounting Practice LLC
Address
210 WINGO WAY STE 301, MOUNT PLEASANT, SC 29464
Preparer
Mark Webster
Phone
8438869711
Raw XML Appendix334 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/GrantOrContributionPurposeTxt1SUMMER READING PROGRAM
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt2HORTICULTURAL PROGRAM
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt3EDUCATIONAL
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt4MAINTAIN ART WORK ON PUBLIC DISPLAY
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt5MISSIONARY SUPPORT
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt6SOCIOECONOMIC ISSUES
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt7STUDENT PROGRAMS
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt8EDUCATIONAL
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt9ART FESTIVAL
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt0AIKEN RHETT HOUSE MUSEUM
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt1CHARLESTON FRIENDS OF THE LIBRARY
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt2CHARLESTON PARKS CONSERVATORY
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt3DRAYTON HALL
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt4GIBBES MUSEUM OF ART
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt5GRACE EPISCOPAL CHURCH
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt6HISTORIC CHARLESTON FOUNDATION
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt7LANCASTER HISTORY
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt8PRESERVATION SOCIETY
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt9SPOLETO SOCIETY
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt0NONE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt1NONE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt2NONE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt3NONE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt4NONE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt5NONE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt6NONE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt7NONE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt8NONE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt9NONE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt048 ELIZABETH ST
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt168 CALHOUN ST
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt2720 MAGNOLIA ROAD
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt33380 ASHLEY RIVER RD
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt4135 MEETING ST
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt598 WENTWORTH ST
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt640 EAST BAY ST
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt7230 NORTH PRESIDENT AVE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt8147 KING ST
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt9BOX 157
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm0CHARLESTON
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm1CHARLESTON
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm2CHARLESTON
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm3CHARLESTON
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm4CHARLESTON
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm5CHARLESTON
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm6CHARLESTON
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm7LANCASTER
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm8CHARLESTON
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm9CHARLESTON
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd0SC
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd1SC
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd2SC
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd3SC
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd4SC
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd5SC
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd6SC
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd7PA
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd8SC
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd9SC
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd029403
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd129401
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd229407
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd329401
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd429401
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd529401
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd629401
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd717603
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd829402
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd929402
IRS990PF/SupplementaryInformationGrp/OnlyContriToPreselectedInd0X
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriPdDurYrAmt052425
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/LoansOrLoanGuaranteesInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PerformanceOfServicesEtcInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PurchaseOfAssetsNonchrtblEOInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/ReimbursementArrangementsInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RelationshipsNonchrtblEOInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RentalOfFacilitiesOthAssetsInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SalesOrExchangesOfAssetsInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SharingOfFacilitiesEtcInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOfCashToNonchrtblEOInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOtherAssetNonchrtblEOInd0false
IRS990PF/UndistributedIncomeGrp/AppliedToCurrentYearAmt052425
IRS990PF/UndistributedIncomeGrp/DistributableAsAdjustedAmt067640
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovAppCYAmt015215
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr1Amt021539
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovAppCYCorpusAmt015215
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovToNextYrAmt06324
IRS990PF/UndistributedIncomeGrp/ExcessFromYear1Amt06324
IRS990PF/UndistributedIncomeGrp/QualifyingDistributionsAmt052425
IRS990PF/UndistributedIncomeGrp/TotalCorpusAmt06324
IRS990PF/UndistributedIncomeGrp/TotalExcessDistributionCyovAmt021539
IRS990PF/UndistributedIncomeGrp/UndistributedIncomeCYAmt00
OtherDecreasesSchedule/OtherDecreasesDetail/Amt05046
OtherDecreasesSchedule/OtherDecreasesDetail/Desc0NON-DEDUCTIBLE ADJUSTMENT
OtherIncomeSchedule2/OtherIncomeDetail/Desc0SPS INCOME
OtherIncomeSchedule2/OtherIncomeDetail/NetInvestmentIncomeAmt0549
OtherIncomeSchedule2/OtherIncomeDetail/RevenueAndExpensesPerBooksAmt0549
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/Amt012754
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/CategoryTxt0INVESTMENT FEES
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/NetInvestmentIncomeAmt012754
TaxesSchedule/TaxesDetail/Amt0364
TaxesSchedule/TaxesDetail/Amt13436
TaxesSchedule/TaxesDetail/CategoryTxt0FOREIGN TAX PAID
TaxesSchedule/TaxesDetail/CategoryTxt1FEDERAL TAX EXPENSES
TaxesSchedule/TaxesDetail/NetInvestmentIncomeAmt0364
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0SARAH J SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08436029960
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WILBUR S SMITH AND SALLY J SMITH
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0WILB
ReturnHeader/Filer/EIN0570916368
ReturnHeader/Filer/PhoneNum08436029960
ReturnHeader/Filer/USAddress/AddressLine1Txt0112 BEAUFAIN STREET
ReturnHeader/Filer/USAddress/CityNm0CHARLESTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029401
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0814515559
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PALMETTO TAX & ACCOUNTING PRACTICE LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0210 WINGO WAY STE 301
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MOUNT PLEASANT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029464
ReturnHeader/PreparerPersonGrp/PhoneNum08438869711
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK WEBSTER
ReturnHeader/ReturnTs02025-11-14T11:00:12-05:00
ReturnHeader/ReturnTypeCd0990PF
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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