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SMILOW FOUNDATION: Form 990PF, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
SMILOW FOUNDATION (EIN 06-6299809)
Tax period
2021-01-01 to 2021-12-31
Filed
2022-05-16
IRS object ID
202221369349104687
Schema version
2021v4.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2022-05-16T15:01:31-05:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN061415579PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Capossela Cohen LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1368 Center StreetAddressLine1Txt
CitySouthportCityNm
State AbbreviationCTStateAbbreviationCd
ZIP06890ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2021-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN066299809EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Smilow FoundationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSMILBusinessNameControlTxt
Phone2032213068PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12507 Post Road Third FloorAddressLine1Txt
CitySouthportCityNm
State AbbreviationCTStateAbbreviationCd
ZIP06890ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJoan L SmilowPersonNm
Person TitleOfficerPersonTitleTxt
Phone2032213068PhoneNum
Signature2022-05-02SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJoanPersonFirstNm
Person LastSmilowPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonNathaniel S Yordon CPAPreparerPersonNm
PTINP00045695PTIN
Phone2032547000PhoneNum
Preparation2022-05-02PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Name ChangeYes (X)NameChangeInd
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$5,076,259FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$923InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$923InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$25,784DividendsRevAndExpnssAmt
Dividends Net Invst Incm$25,784DividendsNetInvstIncmAmt
Cap Gain Net Incm Net Invst Incm$0CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$26,707TotalRevAndExpnssAmt
Total Net Invst Incm$26,707TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Net Invst Incm$0CompOfcrDirTrstNetInvstIncmAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl$0CompOfcrDirTrstDsbrsChrtblAmt
Accounting Fees Rev And Expnss$3,750AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$3,750AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps$0AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss$961TaxesRevAndExpnssAmt
Taxes Net Invst Incm$961TaxesNetInvstIncmAmt
Taxes Dsbrs Chrtbl$0TaxesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$4,711TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$4,711TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$60,788ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$60,788ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$65,499TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$4,711TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$60,788TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$38,792ExcessRevenueOverExpensesAmt
Net Investment Income$21,996NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash EOY-$1CashEOYAmt
Cash EOYFMV-$1CashEOYFMVAmt
Sav And Temp Cash Invst BOY$1,932,786SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$1,893,995SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$1,893,995SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$1,656,859CorporateStockBOYAmt
Corporate Stock EOY$1,656,859CorporateStockEOYAmt
Corporate Stock EOYFMV$3,182,265CorporateStockEOYFMVAmt
Total Assets BOY$3,589,645TotalAssetsBOYAmt
Total Assets EOY$3,550,853TotalAssetsEOYAmt
Total Assets EOYFMV$5,076,259TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$0CapitalStockBOYAmt
Capital Stock EOY$0CapitalStockEOYAmt
Additional Paid In Capital BOY$0AdditionalPaidInCapitalBOYAmt
Additional Paid In Capital EOY$0AdditionalPaidInCapitalEOYAmt
Retained Earning BOY$3,589,645RetainedEarningBOYAmt
Retained Earning EOY$3,550,853RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$3,589,645TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$3,550,853TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$3,589,645TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$3,550,853TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$3,589,645TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$38,792ExcessRevenueOverExpensesAmt
Other Increases$0OtherIncreasesAmt
Subtotal$3,550,853SubtotalAmt
Other Decreases$0OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$3,550,853TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$306InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$306SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$306TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$15,193EstimatedPlusOvpmtIncmTxAmt
Exempt Frgn Org Tax Wthld At Srce$0ExemptFrgnOrgTaxWthldAtSrceAmt
Extsn Request Income Tax Paid$0ExtsnRequestIncomeTaxPaidAmt
Backup Withholding Withheld$0BackupWithholdingWithheldAmt
Total Payments And Credits$15,193TotalPaymentsAndCreditsAmt
Es Penalty$0EsPenaltyAmt
Overpayment$14,887OverpaymentAmt
Applied To ES Tax$14,887AppliedToESTaxAmt
Refund$0RefundAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political Acty0LegislativePoliticalActyInd
More Than100 Spent0MoreThan100SpentInd
Form1120 POL Filed0Form1120POLFiledInd
Section4955 Organization Tax$0Section4955OrganizationTaxAmt
Section4955 Managers Tax$0Section4955ManagersTaxAmt
Tax Reimbursed$0TaxReimbursedAmt
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws0ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (1)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (1)AtLeast5000InAssetsInd
Org Report Or Register StateCTOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (1)Form990PFFiledWithAttyGenInd
Private Operating Foundation0PrivateOperatingFoundationInd
New Substantial Contributors0NewSubstantialContributorsInd
Own Controlled Entity0OwnControlledEntityInd
Donor Advised Fund0DonorAdvisedFundInd
Comply With Public Insp RqrYes (1)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1William SmilowBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2032213068PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line12507 Post Road third FloorAddressLine1Txt
CitySouthportCityNm
State AbbreviationCTStateAbbreviationCd
ZIP06890ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts Question0ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified Prsn0SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn0BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn0FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn0PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn0TransferAstDisqualifiedPrsnInd
Payment To Government Official0PaymentToGovernmentOfficialInd
Uncorrected Prior Acts0UncorrectedPriorActsInd
Undistributed Income PY0UndistributedIncomePYInd
Business Holdings0BusinessHoldingsInd
Jeopardy Investments0JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst0UncorrectedPYJeopardyInvstInd
Influence Legislation0InfluenceLegislationInd
Influence Election0InfluenceElectionInd
Grants To Individuals0GrantsToIndividualsInd
Grants To Organizations0GrantsToOrganizationsInd
Noncharitable Purpose0NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
William Smillow
2507 Post Road Third FloorSouthportCT06890Trustee0.00$0$0$0
Joan L Smilow
2507 Post Road Third FloorSouthportCT06890Trustee0.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k0OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt
Contractor Paid Over50k0ContractorPaidOver50kCnt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$3,449,366AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$1,914,263AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$5,363,629TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$5,363,629AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$80,454CashDeemedCharitableAmt
Net Vl Noncharitable Assets$5,283,175NetVlNoncharitableAssetsAmt
Minimum Investment Return$264,159MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$264,159MinimumInvestmentReturnAmt
Tax Based On Investment Income$306TaxBasedOnInvestmentIncomeAmt
Total Tax$306TotalTaxAmt
Distributable Before Adj$263,853DistributableBeforeAdjAmt
Recoveries Qualfied Distri$0RecoveriesQualfiedDistriAmt
Distributable Before Ded$263,853DistributableBeforeDedAmt
Deduction From Distributable$0DeductionFromDistributableAmt
Distributable As Adjusted$263,853DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$60,788ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Qualifying Distributions$60,788QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$263,853DistributableAsAdjustedAmt
Undistributed Income PY$0UndistributedIncomePYAmt
Total For Prior Years$0TotalForPriorYearsAmt
Excess Distribution Cyov Yr5$1,651,023ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$226,493ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr2$1,107,580ExcessDistributionCyovYr2Amt
Total Excess Distribution Cyov$2,985,096TotalExcessDistributionCyovAmt
Qualifying Distributions$60,788QualifyingDistributionsAmt
Applied To Year1$0AppliedToYear1Amt
Applied To Prior Years$0AppliedToPriorYearsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$60,788AppliedToCurrentYearAmt
Remaining Distri From Corpus$0RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus$203,065ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$203,065ExcessDistributionCyovAppCYAmt
Total Corpus$2,782,031TotalCorpusAmt
Prior Year Undistributed Incm$0PriorYearUndistributedIncmAmt
Prior Year Deficiency Or Tax$0PriorYearDeficiencyOrTaxAmt
Taxable1$0Taxable1Amt
Taxable2$0Taxable2Amt
Undistributed Income CY$0UndistributedIncomeCYAmt
Corpus Distri170b1 E Or4942g3$0CorpusDistri170b1EOr4942g3Amt
Excess Distri Cyov From Yr5$1,447,958ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$1,334,073ExcessDistriCyovToNextYrAmt
Excess From Year4$226,493ExcessFromYear4Amt
Excess From Year2$1,107,580ExcessFromYear2Amt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (17 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
Doctors Without Borders USA Inc
333 Seventh Avenue - 2nd floorNew YorkNY10001PCGeneral Operating Support$500
Eisenhower Medical Center
39000 Bob Hope DriveRancho MirageCA92270PCGeneral Operating Support$5,000
Harvard Business School
Soldiers FieldBostonMA02163PCGeneral Operating Support$250
Memorial Sloan Kettering Cancer Center
1275 York AvenueNew YorkNY10065PCGeneral Operating Support$500
National Parks Conservation Association
777 6th Street NW Suite 700WashingtonDC200013723PCGeneral Operating Support$500
NYU Langone Medical Center
One Park Avenue 17th FloorNew YorkNY10016PCGeneral Operating Support$10,000
Special Olympics Connecticut
2666 State Street Suite 1HamdenCT065172232PCGeneral Operating Support$250
Temple Israel
14 Coleytown RoadWestportCT06880PCGeneral Operating Support$37,288
The Desert Community Foundation
75105 Merle Dr 300Palm DesertCA92211PCGeneral Operating Support$1,000
United Service Organizations Inc
PO Box 96860WashingtonDC20077PCGeneral Operating Support$500
United States Holocaust Memorial Museum
100 Raoul Wallenberg Place SWWashingtonDC20024PCGeneral Operating Support$1,000
Yale University
PO Box 2038New HavenCT06521PCGeneral Operating Support$1,000
Republic Schools Inc
3515 Gallatin PikeNashvilleTN37216PCGeneral Operating Support$1,000
American Stroke Association
PO Box 840692DallasTX752840692PCGeneral Operating Support$500
Alzheimers Association
225 north Michigan Avenue - 17th FlChicagoIL606027633PCGeneral Operating Support$500
Congregation Kneseth Israel
1125 Spa RoadAnnapolisMD21403PCGeneral Operating Support$500
Breast Cancer Research Foundation
28 West 44th Street - Suite 609New YorkNY10036PCGeneral Operating Support$500
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$60,788TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut$0TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$923ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$25,784ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Unrelated Business Taxbl Incm$0UnrelatedBusinessTaxblIncmAmt
Exclusion$26,707ExclusionAmt
Related Or Exempt Function Incm$0RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$26,707TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO0TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO0TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets0SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO0PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets0RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements0ReimbursementArrangementsInd
Loans Or Loan Guarantees0LoansOrLoanGuaranteesInd
Performance Of Services Etc0PerformanceOfServicesEtcInd
Sharing Of Facilities Etc0SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO0RelationshipsNonchrtblEOInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryAccounting feesCategoryTxt
Amt$3,750Amt
Net Investment Income$3,750NetInvestmentIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (3 entries)

StockStockNmEOY Book ValueEOYBookValueAmtEOYFMVEOYFMVAmt
5,845 Shs IShares Brazil$295,882$164,069
16,350 Shs IShares China Large-Cap ETF$600,546$598,083
3,712 Charter Communications, Inc$760,431$2,420,113

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryForeign taxesCategoryTxt
Amt$961Amt
Net Investment Income$961NetInvestmentIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

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