Smith Family Memorial Fund
Public records raise at least one point you should look into before giving.
What it says it does
IN COMPLIANCE WITH THE TRUST AGREEMENT DATED NOVEMBER 22, 1983, AFTER THE DEATH OF HARRY C. SMITH, THE SMITH FAMILY MEMORIAL FUND WAS ESTABLISHED FOR THE PURPOSE OF MAKING GRANT PAYMENTS TO THE JEWISH COMMUNITY FEDERATION OF CLEVELAND IN CLEVELAND, OHIO. ALL PAYMENTS MADE PURSUANT TO THE PROVISIONS OF THIS TRUST SHALL BE APPLIED BY THE FEDERATION FOR ONE OR MORE SOCIAL SERVICE, EDUCATION, AND/OR WELFARE PROGRAMS IN THE UNITED STATES AS THE GOVERNING BODY OF THE FEDERATION SHALL FROM TIME TO TIME DETERMINE. UNDER THE OHIO INSTITUTIONAL TRUST FUNDS ACT OF 1999, THE BENEFICIARY HAS CHOSEN TO RECEIVE THE MAXIMUM OF INCOME BASED ON THE GREATER OF 5% OF AFV OR TRADITIONAL INCOME. FURTHERMORE, KEYBANK MAINTAINS A RESPONSIVENESS TO THE NEEDS AND ACTIVITIES OF THE JEWISH COMMUNITY FEDERATION IN THE ATTAINMENT OF ITS MISSION AND MAY AMEND THE TRUST DOCUMENT TO ENABLE THIS TRUST FUND TO QUALIFY OR CONTINUE TO QUALIFY AS A CHARITABLE TRUST.
- Income
- $-2,894
- Spending
- $11,878
- Highest pay
- $3,052, trustee
Source: Form 990EZ for the year ending October 31, 2025, filed with the Internal Revenue Service. How we rate
Financial health
We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.
Source: Form 990EZ for the year ending October 31, 2025, filed with the Internal Revenue Service. How we rate
Governance
This organization files the short tax form, which does not ask about boards, policies or audits. That is normal for a small charity and is not a mark against it.
Source: Form 990EZ for the year ending October 31, 2025, filed with the Internal Revenue Service. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $7,776 spent. GRANTS ARE MADE TO THE JEWISH COMMUNITY FEDERATION OF CLEVELAND TO BE APPLIED BY THE FEDERATION FOR ONE OR MORE SOCIAL SERVICE, EDUCATION, AND/OR WELFARE PROGRAMS IN THE UNITED STATES AS THE GOVERNING BODY OF THE JEWISH COMMUNITY FEDERATION SHALL FROM TIME TO TIME DETERMINE.
Source: Form 990EZ for the year ending October 31, 2025, filed with the Internal Revenue Service. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 4947(a)(2) split-interest trust.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Caution.
Not on the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending October 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.