Civic Intelligence

James L Smith Foundation Inc.

990PF • Fiscal year 2025 • EIN 81-1287439

Jan 01, 2025 to Dec 31, 2025 • Filed on Mar 23, 2026

Organization Profile
PO Box 2259Ashtabula, OH 44005

(440) 813-8145

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2025

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2025

Top Officer Pay

Score unavailable

$0

The peer cohort stayed too small after all score fallbacks.

Source year 2025

Asset Growth

Score unavailable

No value available

No valid filing value is available for this score.

Revenue Growth

Score unavailable

No value available

No valid filing value is available for this score.

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$490,692

Up $10,465 (+2.2%) from 2024

Net Assets

Up

$490,692

Up $10,465 (+2.2%) from 2024

Liabilities

Flat

$0

Flat from 2024

Revenue And Expenses
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Up

$70,640

Up $20,930 (+42%) from 2024

Expenses

Up

$60,175

Up $6,373 (+12%) from 2024

Net Income

Up

$10,465

Up $14,557 (+356%) from 2024

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$600K$400K$200K$0Assets 2020: $482,419Liabilities 2020: $0Net Assets 2020: $482,4192020Assets 2021: $516,390Liabilities 2021: $0Net Assets 2021: $516,3902021Assets 2022: $527,878Liabilities 2022: $0Net Assets 2022: $527,8782022Assets 2023: $484,319Liabilities 2023: $0Net Assets 2023: $484,3192023Assets 2024: $480,227Liabilities 2024: $0Net Assets 2024: $480,2272024Assets 2025: $490,692Liabilities 2025: $0Net Assets 2025: $490,6922025

Highlighted filing

2025

Assets$490,692
Liabilities$0
Net Assets$490,692
Open 2025 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$100K$50K$0-$50KRevenue 2020: $16,670Expenses 2020: $14,034Net Income 2020: $2,6362020Revenue 2021: $50,681Expenses 2021: $16,710Net Income 2021: $33,9712021Revenue 2022: $35,428Expenses 2022: $23,940Net Income 2022: $11,4882022Revenue 2023: $16,841Expenses 2023: $60,400Net Income 2023: -$43,5592023Revenue 2024: $49,710Expenses 2024: $53,802Net Income 2024: -$4,0922024Revenue 2025: $70,640Expenses 2025: $60,175Net Income 2025: $10,4652025

Highlighted filing

2025

Revenue$70,640
Expenses$60,175
Net Income$10,465
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 23, 2026
Return Version
2025v4.0
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
BRET CIMORELLOfficer-$0--
Grants and Assistance

Foundation Grants and Related Investments

TypeRecipientPurposeStatusLocationAmount
Paid Grant-DONATION-ASHTABULA, OH, US$28,000
Paid Grant-DONATION-ASHTABULA, OH, US$13,500
Paid Grant-DONATION-ASHTABULA, OH, US$12,000
Filing and Contact Details

Filer

Filer Name
James L Smith Foundation Inc
EIN
81-1287439
In Care Of
% BRET CIMORELL
Phone
4408138145
Address
PO BOX 2259, ASHTABULA, OH 44005

Signing Officer

Name
Bret Cimorell
Title
Officer
Phone
4408138145
Signed
2026-03-23
Discuss with paid preparer
Yes

Preparer

Firm
Capital Business Strategies
Address
517 W Prospect Rd, Ashtabula, OH 44004
Preparer
Rebecca Shoemaker
Phone
4409928091
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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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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/Filer/EIN0811287439
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Capital Business Strategies
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0517 W Prospect Rd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Ashtabula
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044004
ReturnHeader/PreparerPersonGrp/PhoneNum04409928091
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0REBECCA SHOEMAKER
ReturnHeader/ReturnTs02026-03-31T17:19:14-06:00
ReturnHeader/ReturnTypeCd0990PF
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

Document Assets

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Filings

Displayed year

2025 • Form 990PFDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$490,692
Liabilities
$0
Net assets
$490,692
Revenue
$70,640
Expenses
$60,175
Net income
$10,465
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.91$0.00$4.91$0.71$0.60$0.10
2024Detailed filing. Detailed filing data is available for this year.$4.80$0.00$4.80$0.50$0.54$0.04
2023Detailed filing. Detailed filing data is available for this year.$4.84$0.00$4.84$0.17$0.60$0.44
2022Detailed filing. Detailed filing data is available for this year.$5.28$0.00$5.28$0.35$0.24$0.11
2021Detailed filing. Detailed filing data is available for this year.$5.16$0.00$5.16$0.51$0.17$0.34
2020Detailed filing. Detailed filing data is available for this year.$4.82$0.00$4.82$0.17$0.14$0.03