To support the mission of Smyth County community foundation by identifying and supporting qualified programs and projects that serve to improve the overall health, wellness and education across Smyth County and the surrounding communities.

501(c)(3) charity; gifts are tax-deductible.
89¢ of each $1 spent went to programs.
Run by 20 volunteers and 87 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $5.4M a year · 66% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
89%
of spending
Looks good: 89% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$172K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
<1 mo
of spending, in cash
Plus $48.8M in investments, Pt X · Ln 11–13
Fine: 0.3 months of spending in cash, plus $48.8M in investments.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1.6M
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.3M
+24% vs prior year
Spent
$5.7M
To programs
89%
Net assets
$55.6M
By yearFY2020–FY2025
Revenue
$3.3M
FY2025▲ +24%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.4M
FY2021$3.2M
FY2022$35.6M
FY2023$3.2M
FY2024$2.7M
FY2025$3.3M
Expenses
$5.7M
FY2025▲ +70%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.6M
FY2021$1.8M
FY2022$2.0M
FY2023$2.6M
FY2024$3.3M
FY2025$5.7M
Net assets
$55.6M
FY2025▼ -1%
Tap a bar for its year
Net assets by fiscal year
FY2020$15.7M
FY2021$18.5M
FY2022$46.0M
FY2023$49.6M
FY2024$56.2M
FY2025$55.6M

From the FY2025 Form 990 (year ending September 2025) · figures checked against the IRS filing · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 1999.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

89 cents of each dollar spent went to programs.

Program services 89% · $5.0M Management & general 11% · $643K Fundraising 0% · $3K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

15 people listed on the 990; $172K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Director
$109,002Pt VII · Sec A
$63,471Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Lynda Helton’s $109K as Executive Director is at the 28th percentile of top reported officer pay among 3128 $1–10M health care nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Lynda Helton$109,002$100,160————
Robert Watkins——$92,295$90,509$85,835$95,616
Kevin Vernon$63,471$59,285————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Smyth County Charitable Fund executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Funds programs improving community health and well-being.

Questions for Smyth County Charitable Fund

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Provided by the organization

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2 programs · $5.0M · in their own filed words · FY2024
01

Smyth county charitable fund (the fund) continues to promote healthy lifestyles for smyth county residents through their commitment to and support of the lifetime wellness centers (LWCS) with locations in marion and saltville and the holston hills public golf course in marion.

$5.0Mprogram expense
02

The fund also promotes a community grant program that supports area non-profits and government agencies who carry out the fund's mission of promoting health, wellness and education for smyth county residents.

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 38 grants · $5.1M · 2019–2024
Appalachian Center for Hope INCVA · FY2024$2,600,000
Communities in Schools of Appalachian HighlandsFY2024$316,965
The Town of SaltvilleFY2024$87,670
Atkins Elementary SchoolFY2024$75,000
Mount Rogers Planning District CommissionFY2024$33,434
Project Crossroads INCVA · FY2024$30,000
Individual RecipientFY2024$21,500
Blue Ridge Discovery CenterFY2024$10,865
Hungry Mother Lutheran Retreat CenterFY2024$6,000
Mission Dental Virginia INCVA · FY2023$52,000
Mount Rogers Health DistrictFY2023$32,909
See all 38 grants →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$3.3M
Ln 12
Investment incomeLn 3$1.8M
Fees for servicesLn 2g$1.4M
Gifts and grantsLn 1h$28K
Money outPt IX
$5.7M
Ln 25
Programscol B$5.0M
Managementcol C$643K
Fundraisingcol D$3K
Owns and owesPt X
$55.6M
net assets · Ln 32
Cash and savingsLn 1–2$125K
Total assetsLn 16$57.2M
LiabilitiesLn 26$1.6M
PeoplePt VI, VII
15
listed · VII A
PaidVII A2
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$28K
Fees for servicesLn 2g$1.4M
Investment incomeLn 3$1.8M
Gains on assetsLn 7$859K
Total revenueLn 12$3.3M
Assets in detailPt X, end of year
CashLn 1$24K
SavingsLn 2$101K
Cash and savings togetherLn 1–2$125K
InvestmentsLn 11–13$48.8M
Land, buildings, equipmentLn 10c$8.0M
Other assetsLn 15$87K
Total assetsLn 16$57.2M
LiabilitiesLn 26$1.6M
Net assetsLn 32$55.6M
OperationsPt I, VI
EmployeesI 587
VolunteersI 620
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$3.3M$125K
InvestmentsLn 11–13$46.2M$48.8M
Land, buildings, equipmentLn 10c$7.8M$8.0M
Total assetsLn 16$57.6M$57.2M
LiabilitiesLn 26$1.3M$1.6M
Net assetsLn 32$56.2M$55.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$3.3M$3.3M
Pay of current officers, directors and key staffLn 5$172K$21K$152K
Other salaries and wagesLn 7$864K$849K$15K
Other employee benefitsLn 9$75K$68K$7K
Payroll taxesLn 10$77K$73K$4K
Legal feesLn 11b$11K$11K
Investment management feesLn 11f$73K$73K
Other fees for servicesLn 11g$67K$67K
Advertising and promotionLn 12$6K$5K$2K
Office expensesLn 13$9K$3K$7K
OccupancyLn 16$378K$278K$100K
TravelLn 17$11K$10K$787
Depreciation, depletion and amortizationLn 22$235K$32K$203K
InsuranceLn 23$57K$47K$10K
Other expenses (24a–d)Ln 24$336K$276K$57K$3K
All other expensesLn 24e$2K$824$2K
Total functional expensesLn 25$5.7M$5.0M$643K$3K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $3.3M$5.7M−$2.3M$55.6M 990 PDF
FY2024 $2.7M$3.3M−$648K$56.2M 990 PDF
FY2023 $3.2M$2.6M$684K$49.6M 990 PDF
FY2022 $35.6M$2.0M$33.7M$46.0M 990 PDF
FY2021 $3.2M$1.8M$1.4M$18.5M 990 PDF
FY2020 $1.4M$1.6M−$177K$15.7M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $3,308,326 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,250$28,153
I-9 Program service revenuePrior year $1,334,864$1,431,005
I-10 Investment incomePrior year $1,333,407$1,849,168
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $2,670,521$3,308,326
I-13 Grants and similar amounts paidPrior year $1,242,553$3,278,638
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,045,392$1,188,967
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,031,028$1,185,453
I-18 Total expensesPrior year $3,318,973$5,653,058
I-19 Revenue less expensesPrior year −$648,452−$2,344,732
Part VI · Governance 13 of 13 board members independent, 1 to look at
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $3,308,326 across 6 lines filed
VIII-1f All other contributions, gifts and grants$28,153
VIII-1h Total contributions, gifts and grants$28,153
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,431,005$1,431,005
VIII-3 Investment incomeExcluded from tax $990,036$990,036
VIII-7 Net gain or loss on sales of assetsExcluded from tax $859,132$859,132
VIII-12 Total revenueRelated to mission $1,431,005 · Unrelated business $0 · Excluded from tax $1,849,168$3,308,326
Part IX · Statement of functional expenses $5,653,058 across 16 lines filed
IX-1 Grants to domestic organizationsPrograms $3,278,638$3,278,638
IX-5 Pay of current officers, directors and key staffPrograms $20,946 · Management $151,527$172,473
IX-7 Other salaries and wagesPrograms $848,885 · Management $15,262$864,147
IX-9 Other employee benefitsPrograms $68,151 · Management $6,926$75,077
IX-10 Payroll taxesPrograms $72,781 · Management $4,489$77,270
IX-11b Legal feesManagement $10,904$10,904
IX-11f Investment management feesManagement $73,448$73,448
IX-11g Other fees for servicesPrograms $66,579$66,579
IX-12 Advertising and promotionPrograms $4,716 · Management $1,500$6,216
IX-13 Office expensesPrograms $2,674 · Management $6,536$9,210
IX-16 OccupancyPrograms $277,752 · Management $100,152$377,904
IX-17 TravelPrograms $9,760 · Management $787$10,547
IX-22 Depreciation, depletion and amortizationPrograms $32,460 · Management $202,604$235,064
IX-23 InsurancePrograms $47,232 · Management $10,180$57,412
IX-24 Other expenses (24a–d)Programs $276,364 · Management $56,897 · Fundraising $2,546$335,807
IX-24e All other expensesPrograms $824 · Management $1,538$2,362
IX-25 Total functional expensesPrograms $5,007,762 · Management $642,750 · Fundraising $2,546$5,653,058
Part X · Balance sheet $57,185,785 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $49,169$23,787
X-2 Savings and temporary cash investmentsStart of year $3,249,872$101,038
X-3 Pledges and grants receivable$24,006
X-4 Accounts receivableStart of year $90,395$80,688
X-8 Inventories for sale or useStart of year $37,235$36,883
X-9 Prepaid expenses and deferred chargesStart of year $31,257$43,628
X-10c Land, buildings and equipment, netStart of year $7,799,722$8,002,580
X-11 Publicly traded securitiesStart of year $31,908,246$33,911,628
X-12 Other securitiesStart of year $14,341,716$14,874,866
X-15 Other assetsStart of year $67,029$86,681
X-16 Total assetsStart of year $57,574,641$57,185,785
X-18 Grants payableStart of year $375,000$250,000
X-19 Deferred revenueStart of year $19,807$27,290
X-25 Other liabilitiesStart of year $890,811$1,277,580
X-26 Total liabilitiesStart of year $1,333,858$1,554,870
X-27 Net assets without donor restrictionsStart of year $56,240,783$55,630,915
X-32 Total net assets or fund balancesStart of year $56,240,783$55,630,915
X-33 Total liabilities and net assetsStart of year $57,574,641$57,185,785
Part XI · Reconciliation of net assets $55,630,915 net assets at year end
XI-1 Total revenue$3,308,326
XI-2 Total expenses$5,653,058
XI-3 Revenue less expenses−$2,344,732
XI-4 Net assets at start of year$56,240,783
XI-5 Net unrealized gains (losses) on investments$1,734,865
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$55,630,915

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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