Civic Intelligence

Christopher Smith Foundation

EIN 82-1801029 • 501(c)3 • Las Vegas, NV

Profile

Provide love, compassion and respite for families of developmentally disabled children and to distribute hugs and gifts to caregivers and medical staff so that they know they are valued and appreciated for their vital care.

PO Box 230993Las Vegas, NV 89105

www.christophersmithfoundation.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

25th percentile

-17%

Higher net margin than 25% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

34th percentile

-17%

Faster asset growth than 34% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

79th percentile

33%

Faster revenue growth than 79% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$75,790

Down $15,721 (-17%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$75,790

Down $15,721 (-17%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin25th percentile

Revenue

Up

$92,319

Up $22,844 (+33%) from 2023

Expenses

Down

$108,040

Down $2,321 (-2.1%) from 2023

Net Income

Up

-$15,721

Up $25,165 (+62%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth34th percentile

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

$150K$100K$50K$0Assets 2019: $75,000Liabilities 2019: $3,157Net Assets 2019: $71,8432019Assets 2020: $105,727Liabilities 2020: $3,157Net Assets 2020: $102,5702020Assets 2021: $121,232Liabilities 2021: $9,882Net Assets 2021: $111,3502021Assets 2022: $107,750Liabilities 2022: $11,330Net Assets 2022: $96,4202022Assets 2023: $91,511Net Assets 2023: $91,5112023Assets 2024: $75,790Net Assets 2024: $75,7902024

Highlighted filing

2024

Assets$75,790
Liabilities-
Net Assets$75,790
Open 2024 Filing

Operations Trend

Revenue Growth79th percentile

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

$150K$100K$50K$0-$50KRevenue 2019: $91,140Expenses 2019: $19,297Net Income 2019: $71,8432019Revenue 2020: $96,918Expenses 2020: $66,191Net Income 2020: $30,7272020Revenue 2021: $72,510Expenses 2021: $63,730Net Income 2021: $8,7802021Revenue 2022: $100,007Expenses 2022: $114,937Net Income 2022: -$14,9302022Revenue 2023: $69,475Expenses 2023: $110,361Net Income 2023: -$40,8862023Revenue 2024: $92,319Expenses 2024: $108,040Net Income 2024: -$15,7212024

Highlighted filing

2024

Revenue$92,319
Expenses$108,040
Net Income-$15,721
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$75,790
Liabilities
-
Net assets
$75,790
Revenue
$92,319
Expenses
$108,040
Net income
-$15,721
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.76$0.76$0.92$1.08$0.16
2023Detailed filing. Detailed filing data is available for this year.$0.92$0.92$0.69$1.10$0.41
2022Detailed filing. Detailed filing data is available for this year.$1.08$0.11$0.96$1.00$1.15$0.15
2021Detailed filing. Detailed filing data is available for this year.$1.21$0.10$1.11$0.73$0.64$0.09
2020Detailed filing. Detailed filing data is available for this year.$1.06$0.03$1.03$0.97$0.66$0.31
2019Detailed filing. Detailed filing data is available for this year.$0.75$0.03$0.72$0.91$0.19$0.72
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 11, 2025
Return Version
2024v5.0
Gross Receipts
$92,319
Mission and Program Overview

Mission

Provide love, compassion and respite for families of developmentally disabled children and to distribute hugs and gifts to caregivers and medical staff so that they know they are valued and appreciated for their vital care.

Program Services

DescriptionGrantsExpenses
IN 2022, APPROXIMATELY 22 FAMILIES RECEIVED GIFT CERTIFICATES AND AWARDS OF APPRECIATION TOTALING $14,706.-$18,355
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
LINDA SMITHPresidentPT$0--
JOHN WASSERBURGERSecretary-$0--
LAURIE MCNALLYTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Christopher Smith Foundation
EIN
82-1801029
Phone
7023490480
Address
PO BOX 230993, LAS VEGAS, NV 89105

Signing Officer

Name
Linda Smith
Title
Founder
Signed
2025-03-11
Discuss with paid preparer
Yes

Preparer

Firm
Mountain West Accounting
Address
3275 E Warm Springs Rd, Las Vegas, NV 89120
Preparer
Marc Grisar EA
Phone
7027351163
Supplemental Narrative

Additional Explanations

Grants and Similar Amounts Paid In Excess of $5,000.1

“| Donee's Name: GIFTS TO CAREGIVERS | Cash Amount Given: $18355”

Grants and Similar Amounts Paid In Excess of $5,000.2

“| Donee's Name: GIFTS TO CAREGIVING ORGANIZATIONS | Cash Amount Given: $7507”

Other Expenses.1001

“Advertising and Promotion $5133”

Other Expenses.1002

“Office Expenses $830”

Other Expenses.1005

“Travel $2320”

Other Expenses.1

“Payroll service fees $1600”

Other Expenses.2

“GIFTS & FLOWERS $1205”

Raw XML Appendix142 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PersonNm0LINDA SMITH
IRS990EZ/BooksInCareOfDetail/PhoneNum07023490480
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt08565 S EASTERN AVE STE 150
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LAS VEGAS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NV
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd089123
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt091511
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt075790
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt092319
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-15721
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0500
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt091511
IRS990EZ/Form990TotalAssetsGrp/EOYAmt075790
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt025862
IRS990EZ/GrossReceiptsAmt092319
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt091511
IRS990EZ/NetAssetsOrFundBalancesEOYAmt075790
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt091511
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt075790
IRS990EZ/OccupancyRentUtltsAndMaintAmt06000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LINDA SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JOHN WASSERBURGER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2LAURIE MCNALLY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt011088
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE LOVE, COMPASSION AND RESPITE FOR FAMILIES OF DEVELOPMENTALLY DISABLED CHILDREN AND TO DISTRIBUTE HUGS AND GIFTS TO CAREGIVERS AND MEDICAL STAFF SO THAT THEY KNOW THEY ARE VALUED AND APPRECIATED FOR THEIR VITAL CARE.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0IN 2022, APPROXIMATELY 22 FAMILIES RECEIVED GIFT CERTIFICATES AND AWARDS OF APPRECIATION TOTALING $14,706.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt018355
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt064590
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0108040
IRS990EZ/TotalProgramServiceExpensesAmt018355
IRS990EZ/TotalRevenueAmt092319
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/WebsiteAddressTxt0WWW.CHRISTOPHERSMITHFOUNDATION.ORG
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt092319
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt069475
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0100007
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt072510
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt096918
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0431229
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0431229
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt092319
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt069475
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0100007
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt072510
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt096918
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0431229
IRS990ScheduleA/TotalSupportAmt0431229
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0| Donee's Name: GIFTS TO CAREGIVERS | Cash Amount Given: $18355
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1| Donee's Name: GIFTS TO CAREGIVING ORGANIZATIONS | Cash Amount Given: $7507
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Advertising and Promotion $5133
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Office Expenses $830
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Travel $2320
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PAYROLL SERVICE FEES $1600
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GIFTS & FLOWERS $1205
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Grants and Similar Amounts Paid In Excess of $5,000.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Grants and Similar Amounts Paid In Excess of $5,000.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.2
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LINDA SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FOUNDER
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHRISTOPHER SMITH FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0CHRI
ReturnHeader/Filer/EIN0821801029
ReturnHeader/Filer/PhoneNum07023490480
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 230993
ReturnHeader/Filer/USAddress/CityNm0LAS VEGAS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NV
ReturnHeader/Filer/USAddress/ZIPCd089105
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0922535999
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Mountain West Accounting
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03275 E Warm Springs Rd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Las Vegas
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd089120
ReturnHeader/PreparerPersonGrp/PhoneNum07027351163
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Marc Grisar EA
ReturnHeader/ReturnTs02025-03-11T09:09:28-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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