It is a 1+1⁄2-story wood-frame structure, with a gabled roof, clapboarded exterior, and granite foundation.

The interior has two small vestibules at the rear, one of which includes a narrow stair up to a choir gallery.

The main chamber is relatively unadorned, with pine floors and wainscoting, and is illuminated by electric fixtures, although original kerosene sconces and chandeliers are still present.

[2] The church was built about 1840, and was named for Gilmanton's first minister, Isaac Smith.

Rarely used for civic functions, its religious use declined in the late 19th century, and its maintenance was taken over in 1898 by the Old Smith Meeting House Improvement Society.