2026-05-15T08:17:31-05:00 2025-12-31 042571780 AAFCPAS INC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2025-01-01 993994958 THOMAS E SMITH FOUNDATION INC THOM 9783143020 17 DARLING STREET MARBLEHEAD MA 01945 J TUCKER MULLIN CO-FOUNDER AND TRUSTEE 9783143020 2026-05-14 1 JOYCE RIPIANZI CPA P00548581 5083669100 2026-05-14 2025 2025-03-06 01:10:19Z J TUCKER MULLIN 17 DARLING STREET MARBLEHEAD MA 01945 689591 0 X WWW.THOMASESMITHFOUNDATION.ORG X 2024 MA THE THOMAS E. SMITH FOUNDATION IS A 501(C)(3) NON-PROFIT ORGANIZATION WHOSE MISSION IS TO BETTER THE LIVES OF THOSE AFFECTED BY AND LIVING WITH PARALYSIS THROUGH FINANCIAL AND EMOTIONAL SUPPORT, AS WELL AS SUPPORTING PREVENTIVE INNOVATIONS THAT DECREASE THE RISK OF SPINAL CORD INJURIES. 3 1 4 10 0 0 0 610432 0 0 0 28882 0 -17242 0 622072 0 313242 0 0 0 368175 0 0 122275 0 216636 0 898053 0 -275981 0 2023647 0 87713 0 1935934 X THE THOMAS E. SMITH FOUNDATION IS A 501(C)(3) NON-PROFIT ORGANIZATION WHOSE MISSION IS TO BETTER THE LIVES OF THOSE AFFECTED BY AND LIVING WITH PARALYSIS THROUGH FINANCIAL AND EMOTIONAL SUPPORT, AS WELL AS SUPPORTING PREVENTIVE INNOVATIONS THAT DECREASE THE RISK OF SPINAL CORD INJURIES. 0 0 551326 313242 THE THOMAS E. SMITH FOUNDATION MAINTAINS ITS STRONGER TOGETHER PROGRAM, WHICH SUPPORTS INDIVIDUALS AND FAMILIES AFFECTED BY AND LIVING WITH PARALYSIS. IN 2025, THIS PROGRAM DISTRIBUTED $313,242 IN GRANTS FOR VARIOUS EXPENSES NOT COVERED BY INSURANCE, SUCH AS: PHYSICAL THERAPY, HOME MODIFICATIONS, NURSING CARE, EQUIPMENT, AND RESEARCH. 551326 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 6 0 1 4 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 3 1 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MA X X J TUCKER MULLIN 9783143020 5 CROSS ST BOSTON MA 02129 THOMAS E SMITH PRESIDENT/CO-FOUNDER & TRUSTEE 40.00 X X 83346 106385 19655 SARAH MERREFIELD EXECUTIVE DIRECTOR/COO 40.00 X X 87769 109385 15702 CHRISTOPHER K SMITH CHIEF ADVANCEMENT OFFICER/TRUSTEE 40.00 X X 81654 104615 22645 J TUCKER MULLIN CO-FOUNDER & TRUSTEE 5.00 5.00 X 0 0 0 252769 320385 58002 0 0 1 0 0 348088 262344 610432 28882 28882 50277 348088 67519 -17242 -17242 622072 0 0 11640 50000 50000 263242 263242 277852 80722 105020 92110 53589 16847 15318 21424 4118 4118 3618 3618 28998 9787 19211 3998 3998 30445 5500 24945 10900 10900 27109 18907 8202 2729 2729 75359 70857 4502 1660 1660 8800 8327 473 735 735 1171 1171 EVENT EXPENSE 31020 31020 EQUIPMENT SERVICE 19353 19353 MEALS AND ENTERTAINMENT 1710 1644 66 PROFESSIONAL DEVELOPMEN 1598 1598 49 49 898053 551326 224452 122275 131463 325442 3947 8825 2487 0 6338 1556457 0 2023647 0 47713 0 40000 0 87713 X 0 969717 0 966217 0 1935934 0 2023647 X -275981 2211915 X X 0 1 X 1 0 X 610432 610432 50277 50277 660709 660709 246250 246250 0 246250 246250 414459 28882 28882 28882 28882 689591 689591 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8825 2487 6338 6338 X PART X, LINE 2: THE ORGANIZATION IS A NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON TRADE OR BUSINESS PROFITS GENERATED BY ACTIVITIES RELATED TO THE ORGANIZATION'S EXEMPT FUNCTION. THE ORGANIZATION MAY BE SUBJECT TO FEDERAL AND STATE INCOME TAXES FOR PROFITS GENERATED FROM TRADE OR BUSINESS ACTIVITIES UNRELATED TO THE ORGANIZATION'S EXEMPT FUNCTION. AS OF DECEMBER 31, 2025, MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS NOT GENERATED ANY UNRELATED BUSINESS TAXABLE INCOME. THE ORGANIZATION ASSESSES THE RECORDING OF UNCERTAIN TAX POSITIONS BY EVALUATING THE MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT REQUIREMENTS A TAX POSITION MUST MEET BEFORE BEING RECOGNIZED AS A BENEFIT IN THE COMBINED FINANCIAL STATEMENTS. THE ORGANIZATION'S POLICY IS TO RECOGNIZE INTEREST AND PENALTIES ACCRUED ON ANY UNCERTAIN TAX POSITIONS AS A COMPONENT OF INCOME TAX EXPENSE, IF ANY, IN ITS COMBINED STATEMENTS OF ACTIVITIES. THE ORGANIZATION HAS NOT RECOGNIZED ANY LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED BENEFITS AS OF DECEMBER 31, 2025. THE ORGANIZATION DOES NOT EXPECT ANY MATERIAL CHANGE IN UNCERTAIN TAX BENEFITS WITHIN THE NEXT 12 MONTHS. LEGACY BASH 194725 163198 31527 6527 25000 8270 BRUINS ALUMNI GAME 137440 137440 1912 2 66200 47450 18750 18750 7060 398365 348088 50277 25277 25000 17242 67519 -17242 1 PINGREE SCHOOL INC 537 HIGHLAND STREET SOUTH HAMILTON MA 01982 042279977 501C3 50000 0 POWER OF POSSIBILITY GRANT 1 EQUIPMENT 2 35507 PHYSICAL THERAPY 16 156280 HOME RENOVATIONS 2 22000 VEHICLE 1 49455 PART I, LINE 2: THE THOMAS E. SMITH FOUNDATION REQUIRES DOMESTIC 501(C)(3) ORGANIZATIONS TO PROVIDE SUPPORTING DOCUMENTATION FOR THE USE OF GRANT FUNDS. THIS SUPPORT IS IN THE FORM OF COPIES OF INVOICES AND/OR REPORTS OF HOW THE FUNDS ARE USED. FOR GRANTS TO DOMESTIC INDIVIDUALS, THE THOMAS E. SMITH FOUNDATION RECEIVES, REVIEWS AND PAYS THE INVOICE FOR THE GOODS OR SERVICES DIRECTLY TO THE THIRD PARTY VENDOR TO ENSURE THE FUNDS ARE SPENT IN ACCORDANCE WITH THE STRONGER TOGETHER GRANT PROGRAM GUIDELINES. X X 0 0 0 0 0 0 0 0 0 SARAH MERREFIELD EXECUTIVE DIRECTOR/COO 87769 109385 0 0 0 0 2626 3439 4281 5356 94676 118180 0 0 THOMAS E SMITH PRESIDENT/CO-FOUNDER & TRUSTEE 83346 106385 0 0 0 0 2663 3419 5896 7677 91905 117481 0 0 CHRISTOPHER K SMITH CHIEF ADVANCEMENT OFFICER/TRUSTEE 81654 104615 0 0 0 0 2645 3411 6972 9617 91271 117643 0 0 FORM 990, PART VI, SECTION A, LINE 2 THOMAS E. SMITH, CO-FOUNDER AND TRUSTEE, IS THE BROTHER OF CHRISTOPHER SMITH, TRUSTEE FORM 990, PART VI, SECTION B, LINE 11B EACH TRUSTEE REVIEWS INTERNAL TESF FINANCIAL RECORDS, PROGRAM REVENUE AND EXPENSES, AND DRAFT 990 IN COMPARISON. FORM 990, PART VI, SECTION B, LINE 12C MINIMIZE OVERLAP BETWEEN PROFESSIONAL AND NON-PROFIT ACTIVITIES AND RELATED PARTIES. FORM 990, PART VI, SECTION B, LINE 15A TESF USES MARKET RESEARCH AND BENCHMARKING AGAINST COMPARABLE COMPENSATION FROM SIMILAR ORGANIZATIONS TO DETERMINE SALARIES. FORM 990, PART VI, SECTION C, LINE 19 990S ARE AVAILABLE ON GUIDESTAR AND MA FILINGS WEBSITE. ALL ARE AVAILABLE BY REQUEST: TUCKER@THOMASESMITHFOUNDATION.ORG FORM 990, PART XI, LINE 9: NET ASSET TRANSFER FROM THE THOMAS E SMITH FIGHT TO CURE PARALYSIS FOUNDATI 2,165,535. NET ASSET TRANSFER FROM MW FUND MERGER 46,380. FORM 990, PART XII, LINE 2C THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE THOMAS E SMITH FIGHT TO CURE PARALYSIS FOUNDATION PO BOX 1624 ANDOVER MA 01810 272801227 PARALYSIS SUPPORT MA 501(C)(3) LINE 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE R, PART II: DURING THE YEAR ENDED DECEMBER 31, 2024, THE ORGANIZATION'S BOARD OF DIRECTORS VOTED TO FORM A CORPORATION TO BETTER PROTECT THE ASSETS OF THE ORGANIZATION AND, AS A RESULT, THE THOMAS E. SMITH FOUNDATION, INC. WAS FORMED ON JULY 15, 2024. AS OF DECEMBER 31, 2024, NO ACTIVITIES HAVE BEEN CONDUCTED UNDER THE NEW CORPORATION, AS THE BOARD OF DIRECTORS WAS AWAITING THE APPROVAL OF THE 501(C)3 TAX-EXEMPT STATUS FOR THE NEWLY FORMED CORPORATION, WHICH WAS GRANTED BY THE INTERNAL REVENUE SERVICE (IRS) ON FEBRUARY 5, 2025. DURING 2025, THE ORGANIZATION BEGAN TO TRANSFER ITS NET ASSETS AND OPERATIONS FROM THE TRUST TO THE CORPORATION WITH THE ANTICIPATION OF COMPLETING THE TRANSFER BY DECEMBER 31, 2025. UPON COMPLETION OF THE TRANSFER, THE TRUST WILL BE DISSOLVED.