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HAMMER FAMILY CHARITABLE GIVING FOUNDATION: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
HAMMER FAMILY CHARITABLE GIVING FOUNDATION (EIN 83-4615985)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-13
IRS object ID
202503179349103205
Schema version
2024v5.0
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)
Return2025-11-13T15:48:32-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN112461669PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SILVERCREST FINANCIAL SERVICES INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1230 COURT SQUARE SUITE 101AddressLine1Txt
CityCHARLOTTESVILLECityNm
State AbbreviationVAStateAbbreviationCd
ZIP22902ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN834615985EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1HAMMER FAMILY CHARITABLE GIVINGBusinessNameLine1Txt
Business Name Line2FOUNDATION INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlHAMMBusinessNameControlTxt
Phone4349774420PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1C/O SILVERCREST 230 COURT SQUAREAddressLine1Txt
CityCHARLOTTESVILLECityNm
State AbbreviationVAStateAbbreviationCd
ZIP22902ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonNEIL ROBERT HAMMERPersonNm
Person TitleSECY & TREASPersonTitleTxt
Phone4349774420PhoneNum
Signature2025-11-13SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonEVAN KWIATKOWSKIPreparerPersonNm
PTINP01509799PTIN
Phone4349774420PhoneNum
Preparation2025-11-13PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$18,362,958FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$491,685DividendsRevAndExpnssAmt
Dividends Net Invst Incm$452,750DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$380,783NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$3,581,384GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$380,783CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$872,468TotalRevAndExpnssAmt
Total Net Invst Incm$833,533TotalNetInvstIncmAmt
Legal Fees Rev And Expnss$499LegalFeesRevAndExpnssAmt
Legal Fees Dsbrs Chrtbl$499LegalFeesDsbrsChrtblAmt
Accounting Fees Rev And Expnss$4,800AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps$4,800AccountingFeesChrtblPrpsAmt
Other Prof Fees Rev And Expnss$69,847OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$66,026OtherProfFeesNetInvstIncmAmt
Taxes Rev And Expnss$75,000TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$164,210OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$162,029OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl$2,181OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$314,356TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$228,055TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$7,480TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$851,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$851,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$1,165,356TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$228,055TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$858,480TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$292,888ExcessRevenueOverExpensesAmt
Net Investment Income$605,478NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$3,720,863SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$428,630SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$428,630SavAndTempCashInvstEOYFMVAmt
US Government Obligations BOY$2,347,661USGovernmentObligationsBOYAmt
US Government Obligations EOY$2,612,420USGovernmentObligationsEOYAmt
US Govt Obligations EOYFMV$2,888,434USGovtObligationsEOYFMVAmt
Corporate Stock BOY$8,529,288CorporateStockBOYAmt
Corporate Stock EOY$8,530,092CorporateStockEOYAmt
Corporate Stock EOYFMV$10,876,292CorporateStockEOYFMVAmt
Other Investments BOY$1,286,601OtherInvestmentsBOYAmt
Other Investments EOY$4,020,383OtherInvestmentsEOYAmt
Other Investments EOYFMV$4,169,602OtherInvestmentsEOYFMVAmt
Total Assets BOY$15,884,413TotalAssetsBOYAmt
Total Assets EOY$15,591,525TotalAssetsEOYAmt
Total Assets EOYFMV$18,362,958TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$15,884,413NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$15,591,525NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$15,884,413TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$15,591,525TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$15,884,413TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$15,591,525TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$15,884,413TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$292,888ExcessRevenueOverExpensesAmt
Subtotal$15,591,525SubtotalAmt
Tot Net Ast Or Fund Balances EOY$15,591,525TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (8 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
PUBLICLY TRADED SECURITIESP$65,240$64,107$1,133$1,133
PUBLICLY TRADED SECURITIESP$597,306$559,569$37,737$37,737
PUBLICLY TRADED SECURITIESP$109,540$153,183-$43,643-$43,643
PUBLICLY TRADED SECURITIESP$551,397$382,013$169,384$169,384
PUBLICLY TRADED SECURITIESP$26,246$28,029-$1,783-$1,783
PUBLICLY TRADED SECURITIESP$1,042,749$964,160$78,589$78,589
PUBLICLY TRADED SECURITIESP$438,082$429,749$8,333$8,333
PUBLICLY TRADED SECURITIESP$750,148$619,791$130,357$130,357
FieldValueIRS element (for citing)
Capital Gain Net Income$380,783CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss-$35,960NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$8,416InvestmentIncomeExciseTaxAmt
Subtotal$8,416SubtotalAmt
Tax Based On Investment Income$8,416TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$17,796EstimatedPlusOvpmtIncmTxAmt
Extsn Request Income Tax Paid$10,000ExtsnRequestIncomeTaxPaidAmt
Total Payments And Credits$27,796TotalPaymentsAndCreditsAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Overpayment$19,380OverpaymentAmt
Applied To ES Tax$19,380AppliedToESTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateDEOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksSILVERCREST ASSET MGMT GROUPIndividualWithBooksNm
Phone4349774420PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1230 COURT SQUARE SUITE 101AddressLine1Txt
CityCHARLOTTESVILLECityNm
State AbbreviationVAStateAbbreviationCd
ZIP22902ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Undistributed Income PYYes (true)UndistributedIncomePYInd
Undistributed Income PY12020UndistributedIncomePY1Yr
Undistr Incm Sect4942a2 Not AppYes (true)UndistrIncmSect4942a2NotAppInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

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
ANN BAILEY HAMMER
C/O SILVERCREST 230 COURT SQUARECHARLOTTESVILLEVA22902PRESIDENT0.05$0$0$0
NEIL ROBERT HAMMER
C/O SILVERCREST 230 COURT SQUARECHARLOTTESVILLEVA22902SECY & TREAS0.05$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$18,195,173AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$521,789AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$18,716,962TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$18,716,962AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$280,754CashDeemedCharitableAmt
Net Vl Noncharitable Assets$18,436,208NetVlNoncharitableAssetsAmt
Minimum Investment Return$921,810MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$921,810MinimumInvestmentReturnAmt
Tax Based On Investment Income$8,416TaxBasedOnInvestmentIncomeAmt
Total Tax$8,416TotalTaxAmt
Distributable Before Adj$913,394DistributableBeforeAdjAmt
Distributable Before Ded$913,394DistributableBeforeDedAmt
Distributable As Adjusted$913,394DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$858,480ExpensesAndContributionsAmt
Qualifying Distributions$858,480QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$913,394DistributableAsAdjustedAmt
Undistributed Income PY$102,539UndistributedIncomePYAmt
Prior Year12019PriorYear1Yr
Total For Prior Years$6,405TotalForPriorYearsAmt
Qualifying Distributions$858,480QualifyingDistributionsAmt
Applied To Year1$102,539AppliedToYear1Amt
Applied To Current Year$755,941AppliedToCurrentYearAmt
Prior Year Undistributed Incm$6,405PriorYearUndistributedIncmAmt
Prior Year Deficiency Or Tax$6,405PriorYearDeficiencyOrTaxAmt
Undistributed Income CY$157,453UndistributedIncomeCYAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerNEIL ROBERT HAMMERContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (10 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
BATH PATH UNIVERSITY
588 LONGMEADOW STLONGMEADOWMA01106NONEPUBLICGENERAL$150,000
BIG HORN SCHOLARSHIPS
PO BOX 31 BASINBASINWY82410NONEPUBLICGENERAL$25,000
BIGHORN BAM
255 PALOWET DRIVEPALM DESERTCA92260NONEPUBLICGENERAL$10,000
BIGHORN CARES
255 PALOWET DRIVEPALM DESERTCA92260NONEPUBLICGENERAL$15,000
COLUMBIA UNIVERSITY
665 W 130TH STNEW YORKNY10027NONEPUBLICGENERAL$550,000
EISENHOWER MEDICAL CENTER
80 EISENHOWER DRPARAMUSNJ07652NONEPUBLICGENERAL$25,000
HABITAT FOR HUMANITY
3716 S MILITARY TRAILLAKE WORTHFL33463NONEPUBLICGENERAL$1,000
HOLY GROUND PBC
200 W 20TH STREETRIVIERA BEACHFL33404NONEPUBLICGENERAL$5,000
LITERACY COALITION OF PALM BEACH CO
3651 QUANTUM BLVDBOYNTON BEACHFL33426NONEPUBLICGENERAL$20,000
PLACE OF HOPE
9078 ISAIAH LANEPALM BEACH GARDENSFL33418NONEPUBLICGENERAL$50,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$851,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$491,685ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$380,783ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$872,468ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$872,468TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTING FEECategoryTxt
Amt$4,800Amt
Disbursements Charitable Prps$4,800DisbursementsCharitablePrpsAmt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
StockVARIOUS PUBLICLY TRADED SECURITIESStockNm
EOY Book Value$8,530,092EOYBookValueAmt
EOYFMV$10,876,292EOYFMVAmt

Investments Govt Obligations Sch InvestmentsGovtObligationsSch

FieldValueIRS element (for citing)
State Local Sec Book Vl EOY$2,612,420StateLocalSecBookVlEOYAmt
State Local Sec EOYFMV$2,888,434StateLocalSecEOYFMVAmt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

FieldValueIRS element (for citing)
Category Or ItemOTHER ASSETSCategoryOrItemTxt
Listed At Cost Or FMVAT COSTListedAtCostOrFMVCd
Book Value$4,020,383BookValueAmt
EOYFMV$4,169,602EOYFMVAmt

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

FieldValueIRS element (for citing)
CategoryLEGAL FEESCategoryTxt
Legal Fees$499LegalFeesAmt
Disbursements Charitable Prps$499DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmtNet Investment IncomeNetInvestmentIncomeAmt
EXPENSES
OTHER EXPENSES$2,181$2,181
PARTNERSHIP LOSSES$162,029$162,029

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail (2 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmt
OTHER EXPENSES
INVESTMENT ADVISORY$69,847$66,026

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryFEDERAL EXCISE TAXCategoryTxt
Amt$75,000Amt

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