2026-05-15T08:18:43-05:00 2025-12-31 042571780 AAFCPAS INC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2025-01-01 272801227 THE THOMAS E SMITH FIGHT TO CURE PARALYSIS FOUNDATION THOM 9783143020 PO BOX 1624 ANDOVER MA 01810 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 X THE THOMAS E SMITH FOUNDATION J TUCKER MULLIN PO BOX 1624 ANDOVER MA 01810 626644 0 X WWW.THOMASESMITHFOUNDATION.ORG X 2010 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. X 3 1 4 10 0 0 530356 553928 0 0 81919 45603 -17658 -22827 594617 576704 533357 200374 0 0 409066 427148 0 0 149197 303199 173227 1245622 800749 -651005 -224045 2560289 0 170699 0 2389590 0 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 371573 200374 STRONGER TOGETHER GRANT PROGRAM (GRANT PROGRAM DISBURSEMENTS): THE THOMAS E. SMITH FOUNDATION MAINTAINS ITS STRONGER TOGETHER GRANT PROGRAM, WHICH SUPPORTS INDIVIDUALS AND FAMILIES AFFECTED BY AND LIVING WITH PARALYSIS. IN 2025 THIS PROGRAM DISTRIBUTED $200,374 IN GRANTS FOR VARIOUS EXPENSES NOT COVERED BY INSURANCE, SUCH AS: PHYSICAL THERAPY, HOME MODIFICATIONS, NURSING CARE, EQUIPMENT, AND RESEARCH. 371573 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 1 9 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 106385 83346 19655 J TUCKER MULLIN CO-FOUNDER & TRUSTEE 5.00 5.00 X X 0 0 0 CHRISTOPHER K SMITH CHIEF ADVANCEMENT OFFICER/TRUSTEE 40.00 X 104615 81654 22645 SARAH MERREFIELD EXECUTIVE DIRECTOR/COO 40.00 X 109385 87769 15702 320385 252769 58002 3 0 0 0 0 331727 222201 553928 45603 45603 27113 331727 49940 -22827 -22827 576704 0 0 22776 25000 25000 175374 175374 353304 102635 132016 118653 32366 13552 744 18070 4896 4896 5877 5877 30705 9775 9427 11503 19411 8905 10506 62814 4365 58449 1650 1650 21847 21847 4510 97 4398 15 13421 2814 10607 9478 42 8480 956 1030 1030 1904 1904 EQUIPMENT SERVICE 19014 19014 EVENT EXPENSE 14899 10000 4899 MEALS & ENTERTAINMENT E 2585 2585 LICENSES AND PERMITS 291 291 373 373 800749 371573 279979 149197 165445 0 0 1042140 0 0 0 0 0 0 13408 0 0 0 5853 0 1333443 0 0 0 0 0 2560289 0 170699 0 170699 0 X 364105 0 2025485 0 2389590 0 2560289 0 X -224045 -2165545 X X 0 1 X 1 0 X 497243 189115 383128 530356 553928 2153770 139178 54316 14261 20111 27113 254979 636421 243431 397389 550467 581041 2408749 5000 5000 0 5000 5000 2403749 41524 81919 45603 169046 41524 81919 45603 169046 636421 243431 438913 632386 626644 2577795 0.93250 0.93870 0.06560 0.06130 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 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 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 STATEMENT 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. GOLF TOURNAMENT 90188 68575 21613 21613 16428 BOSTON MARATHON 139349 133849 5500 5500 3105 3 129303 129303 3294 358840 331727 27113 27113 22827 49940 -22827 1 BOYS AND GIRLS CLUB OF DORCHESTER INC 1135 DORCHESTER AVE DORCHESTER MA 02125 237076465 501(C)3 25000 0 SUPPORT CRITICAL ENHANCEMENTS TO WHEELCHAIR ACCESSIBILITY AND PROVIDE ADAPTIVE FITNESS EQUIPMENT AT THE NEW, STATE OF THE ART FIELDHOUSE+ FACILITY 1 EQUIPMENT 3 33297 HOME RENOVATIONS 2 23418 PHYSICAL THERAPY 7 118659 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 109385 87769 0 0 0 0 3439 2626 5356 4281 118180 94676 0 0 THOMAS E SMITH PRESIDENT/CO-FOUNDER & TRUSTEE 106385 83346 0 0 0 0 3419 2663 7677 5896 117481 91905 0 0 CHRISTOPHER K SMITH CHIEF ADVANCEMENT OFFICER/TRUSTEE 104615 81654 0 0 0 0 3411 2645 9617 6972 117643 91271 0 0 NET ASSET TRANSFER 2025-12-31 2165545 ASSETS DISTRIBUTED 993994958 THOMAS E SMITH FOUNDATION INC 17 DARLING STREET MARBLEHEAD MA 01945 501C3 1 1 0 0 1 1 1 1 0 PART I, LINE 2E: PERSON(S) INVOLVED: THOMAS SMITH, PRESIDENT/CO-FOUNDER, TRUSTEEJ. TUCKER MULLIN, CO-FOUNDER, TRUSTEECHRISTOPHER SMITH, CHIEF ADVANCEMENT OFFICER, TRUSTEESARAH MERREFIELD, EXECUTIVE DIRECTOR & COO PART I, LINE 2E: EXPLANATION OF INVOLVEMENT: CHRISTOPHER K. SMITH, THOMAS E. SMITH AND J. TUCKER MULLIN ARE ON THE BOARD OF THE THOMAS E SMITH FIGHT TO CURE PARALYSIS FOUNDATION AND ARE ALSO ON THE BOARD OF THE THOMAS E SMITH FOUNDATION INC. SARAH MERREFIELD IS AN OFFICER OF THE THOMAS E SMITH FIGHT TO CURE PARALYSIS FOUNDATION AND AN OFFICER OF THE THOMAS E SMITH FOUNDATION INC. 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 TO THOMAS E. SMITH FOUNDATION INC. -2,165,545. 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. THOMAS E SMITH FOUNDATION INC 17 DARLING STREET MARBLEHEAD MA 01945 993994958 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 1 0 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.