SMITH BROTHERS FAMILY FOUNDATION INC: Form 990PF, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- SMITH BROTHERS FAMILY FOUNDATION INC (EIN 84-3726366)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-17
- IRS object ID
- 202503219349102840
- Schema version
- 2024v5.2
- 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
- Form 990-PF
- Schedule B
- Accounting Fees Schedule
- Investments Corp Stock Schedule
- Other Decreases Schedule
- Other Expenses Schedule
- Other Liabilities Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-17T14:29:44-06:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 581460137 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WILLIAMS BENATOR & LIBBY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1040 CROWN POINTE PKWY STE 900 | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30338 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 843726366 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SMITH BROTHERS FAMILY FOUNDATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SMIT | BusinessNameControlTxt |
| Phone | 8594940523 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 43847 | AddressLine1Txt |
| City | LOUISVILLE | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40253 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SCOTT S SMITH | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 8594940523 | PhoneNum |
| Signature | 2025-11-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | STEVEN G HORN | PreparerPersonNm |
| PTIN | P00294032 | PTIN |
| Phone | 7705120500 | PhoneNum |
| Preparation | 2025-11-12 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $89,729,161 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $50,103,431 | ContriRcvdRevAndExpnssAmt |
| Dividends Rev And Expnss | $955,763 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $955,763 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $5,266,915 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $5,270,873 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $5,266,915 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $56,326,109 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $6,222,678 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $0 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $0 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $0 | CompOfcrDirTrstDsbrsChrtblAmt |
| Oth Empl Slrs Wgs Rev And Expnss | $44,080 | OthEmplSlrsWgsRevAndExpnssAmt |
| Oth Empl Slrs Wgs Net Invst Incm | $0 | OthEmplSlrsWgsNetInvstIncmAmt |
| Oth Empl Slrs Wgs Dsbrs Chrtbl | $44,080 | OthEmplSlrsWgsDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $4,000 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $2,000 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $2,000 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $212,978 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $187,947 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $25,031 | OtherProfFeesDsbrsChrtblAmt |
| Interest Rev And Expnss | $225,569 | InterestRevAndExpnssAmt |
| Interest Net Invst Incm | $225,569 | InterestNetInvstIncmAmt |
| Interest Dsbrs Chrtbl | $0 | InterestDsbrsChrtblAmt |
| Taxes Rev And Expnss | $15,881 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $1,384 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $14,497 | TaxesDsbrsChrtblAmt |
| Trav Conf Meeting Rev And Expnss | $14,854 | TravConfMeetingRevAndExpnssAmt |
| Trav Conf Meeting Net Invst Incm | $0 | TravConfMeetingNetInvstIncmAmt |
| Trav Conf Meeting Dsbrs Chrtbl | $14,854 | TravConfMeetingDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $7,529 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $305 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $7,224 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $524,891 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $417,205 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $107,686 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $1,905,025 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $1,905,025 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $2,429,916 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $417,205 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $2,012,711 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $53,896,193 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $5,805,473 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $7,101 | CashBOYAmt |
| Cash EOY | $20,284 | CashEOYAmt |
| Cash EOYFMV | $20,284 | CashEOYFMVAmt |
| Other Nts And Loans Rcvbl | $978,730 | OtherNtsAndLoansRcvblAmt |
| Other Rcvbl Allwnc Dbtfl Acct | $0 | OtherRcvblAllwncDbtflAcctAmt |
| Other Nts And Loans Rcvbl BOY | $978,730 | OtherNtsAndLoansRcvblBOYAmt |
| Other Nts And Loans Rcvbl EOY | $978,730 | OtherNtsAndLoansRcvblEOYAmt |
| Other Nts And Loans Rcvbl EOYFMV | $978,730 | OtherNtsAndLoansRcvblEOYFMVAmt |
| Corporate Stock BOY | $38,599,496 | CorporateStockBOYAmt |
| Corporate Stock EOY | $88,730,006 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $88,730,006 | CorporateStockEOYFMVAmt |
| Land Bldg Equip Cost Or Other Bss | $963 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $722 | LandBldgEquipAccumDeprecAmt |
| Land BOY | $241 | LandBOYAmt |
| Land EOY | $241 | LandEOYAmt |
| Land EOYFMV | $141 | LandEOYFMVAmt |
| Total Assets BOY | $39,585,568 | TotalAssetsBOYAmt |
| Total Assets EOY | $89,729,261 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $89,729,161 | TotalAssetsEOYFMVAmt |
| Other Liabilities BOY | $0 | OtherLiabilitiesBOYAmt |
| Other Liabilities EOY | $4,775 | OtherLiabilitiesEOYAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,775 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $0 | CapitalStockBOYAmt |
| Capital Stock EOY | $0 | CapitalStockEOYAmt |
| Additional Paid In Capital BOY | $0 | AdditionalPaidInCapitalBOYAmt |
| Additional Paid In Capital EOY | $0 | AdditionalPaidInCapitalEOYAmt |
| Retained Earning BOY | $39,585,568 | RetainedEarningBOYAmt |
| Retained Earning EOY | $89,724,486 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $39,585,568 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $89,724,486 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $39,585,568 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $89,729,261 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $39,585,568 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $53,896,193 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $93,481,761 | SubtotalAmt |
| Other Decreases | $3,757,275 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $89,724,486 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (5 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | Gross Sales PriceGrossSalesPriceAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|
| SALE OF MARKETABLE SECURITIES | P | $1,041,794 | $1,041,794 | $1,041,794 |
| SALE OF MARKETABLE SECURITIES | P | $4,226,017 | $4,226,017 | $4,226,017 |
| SALE OF PUBLICLY TRADED PARTNERSHIP BASIS ADJUSTMENT | P | -$264 | -$264 | |
| SALE OF PUBLICLY TRADED PARTNERSHIP BASIS ADJUSTMENT | P | -$3,694 | -$3,694 | |
| CAPITAL GAIN DISTRIBUTIONS | P | $3,062 | $3,062 | $3,062 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $5,266,915 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $80,696 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $80,696 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $80,696 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $11,290 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $105,000 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $116,290 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $62 | EsPenaltyAmt |
| Overpayment | $35,532 | OverpaymentAmt |
| Applied To ES Tax | $35,532 | AppliedToESTaxAmt |
| Refund | $0 | RefundAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | 0 | LegislativePoliticalActyInd |
| More Than100 Spent | 0 | MoreThan100SpentInd |
| Form1120 POL Filed | 0 | Form1120POLFiledInd |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
| Tax Reimbursed | $0 | TaxReimbursedAmt |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | 0 | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (1) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | FL | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (1) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | 0 | PrivateOperatingFoundationInd |
| New Substantial Contributors | 0 | NewSubstantialContributorsInd |
| Own Controlled Entity | 0 | OwnControlledEntityInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
| Individual With Books | CASTELLAN GROUP | IndividualWithBooksNm |
| Phone | 8594940523 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 43847 | AddressLine1Txt |
| City | LOUISVILLE | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40253 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | 0 | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | 0 | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | 0 | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | 0 | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | 0 | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| Uncorrected Prior Acts | 0 | UncorrectedPriorActsInd |
| Undistributed Income PY | 0 | UndistributedIncomePYInd |
| Business Holdings | 0 | BusinessHoldingsInd |
| Jeopardy Investments | 0 | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | 0 | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | 0 | InfluenceLegislationInd |
| Influence Election | 0 | InfluenceElectionInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|
| SCOTT S SMITH | ||||||||
| PO BOX 43847 | LOUISVILLE | KY | 40253 | PRESIDENT | 1.00 | $0 | $0 | $0 |
| SEAN S SMITH | ||||||||
| PO BOX 43847 | LOUISVILLE | KY | 40253 | VICE-PRESIDENT | 1.00 | $0 | $0 | $0 |
| SHANDRALYN D SMITH | ||||||||
| PO BOX 43847 | LOUISVILLE | KY | 40253 | TREASURER | 1.00 | $0 | $0 | $0 |
| VICTORIA A SMITH | ||||||||
| PO BOX 43847 | LOUISVILLE | KY | 40253 | SECRETARY | 1.00 | $0 | $0 | $0 |
| BARRY C BRAUCH | ||||||||
| PO BOX 43847 | LOUISVILLE | KY | 40253 | DIRECTOR | 1.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $63,664,751 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $13,692 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $978,730 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $64,657,173 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $64,657,173 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $969,858 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $63,687,315 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $3,184,366 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $3,184,366 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $80,696 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $80,696 | TotalTaxAmt |
| Distributable Before Adj | $3,103,670 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $3,103,670 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $3,103,670 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $2,012,711 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $2,012,711 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $3,103,670 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $1,651,792 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Total Excess Distribution Cyov | $0 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $2,012,711 | QualifyingDistributionsAmt |
| Applied To Year1 | $1,651,792 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $360,919 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $0 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $0 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $2,742,751 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $0 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $0 | ExcessDistriCyovToNextYrAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | SCOTT S SMITH | ContributingManagerNm |
| Contributing Manager | SEAN S SMITH | ContributingManagerNm |
| Contributing Manager | SHANDRALYN D SMITH | ContributingManagerNm |
| Contributing Manager | VICTORIA A SMITH | ContributingManagerNm |
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | SCOTT S SEAN S SMITH | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 E JEFFERSON STREET SUITE 150 | AddressLine1Txt |
| City | LOUISVILLE | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Phone | 8594940523 | RecipientPhoneNum |
| Form And Info And Materials | THE CORPORATION DOES NOT HAVE A DETERMINED SELECTION PROCESS | FormAndInfoAndMaterialsTxt |
| Submission Deadlines | NONE | SubmissionDeadlinesTxt |
| Restrictions On Awards | NONE | RestrictionsOnAwardsTxt |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (16 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| ADOPT A FAMILY | ||||||
| 1712 SECOND AVE NORTH | LAKE WORTH | FL | 33460 | PC | TO SUPPORT ADOPT A FAMILY | $6,000 |
| BIG DOG RANCH RESCUE | ||||||
| 14444 OKEECHOBEE BLVD | LOXAHATCHEE GROVES | FL | 33470 | PC | DONATION TO RESCUE AND REHABILITATE DOGS | $6,415 |
| BROWN UNIVERSITY | ||||||
| BOX 1877 | PROVIDENCE | RI | 02912 | PC | TO SUPPORT BROWN UNIVERSITY | $25,000 |
| LEUKEMIA & LYMPHOA | ||||||
| 3 INTERNATIONAL DRIVE SUITE 200 | RYE BROOK | NY | 10573 | PC | DONATION FOR BLOOD CANCER RESEARCH | $1,250 |
| PALM BEACH COMMUNITY FOUNDATION | ||||||
| 700 S DIXIE HWY 200 | WEST PALM BEACH | FL | 33401 | PC | TO SUPPORT PALM BEACH COMMUNITY FOUNDATION | $1,805,059 |
| SELFLESS LOVE FOUNDATION | ||||||
| 1095 MILITARY TRAIL 1033 | JUPITER | FL | 33458 | PC | TO SUPPORT SELFLESS LOVE FOUNDATION | $10,000 |
| EDNA W RUNNER | ||||||
| 7187 EDNA RUNNER WAY | JUPITER | FL | 33458 | PC | DONATION TO YOUNG PEOPLE FOR EDUCATIONAL PROGRAMS | $5,000 |
| HEALTHCORPS | ||||||
| PO BOX 371 | NEW YORK | NY | 10276 | PC | DONATION TO SUPPORT TEEN HEALTH | $5,000 |
| NATIONALMALLORG | ||||||
| 1717 PENNSYLVANIA AVE NW SUITE 250 | WASHINGTON | DC | 20006 | PC | DONATION TO THE WASHINGTON NATIONAL MALL | $3,000 |
| PIPER'S ANGELS FOUNDATION | ||||||
| 840 JUPITER PARK DR SUITE 102 | JUPITER | FL | 33458 | PC | DONATION TO SUPPORT PEOPLE WITH CYSTIC FIBROSIS | $500 |
| SALVATION ARMY | ||||||
| 615 SLATERS LANE | ALEXANDRIA | VA | 22314 | PC | TO SUPPORT SALVATION ARMY | $10,000 |
| THE BENJAMIN SCHOOL | ||||||
| 11000 ELLISON WILSON ROAD | NORTH PALM BEACH | FL | 33408 | PC | TO SUPPORT STUDENTS AT THE BENJAMIN SCHOOL | $5,000 |
| THE EVERGLADES FOUNDATION INC | ||||||
| 18001 OLD CUTLER ROAD SUITE 625 | PALMETTO BAY | FL | 33157 | PC | DONATION TO SUPPORT RESEARCH IN THE EVERGLADES | $10,000 |
| THE FIRST TEE | ||||||
| 1 PGA TOUR BLVD | PONTE VEDRA BEACH | FL | 32082 | PC | DONATION TO YOUNG PEOPLE FOR EDUCATIONAL PROGRAMS | $1,000 |
| WEST JUPITER COMMUNITY GROUP INC | ||||||
| 7187 EDNA RUNNER WAY | JUPITER | FL | 33458 | PC | DONATION TO YOUNG PEOPLE FOR EDUCATIONAL PROGRAMS | $100 |
| WORLD SERIES OF GOLF FDTN | ||||||
| 13818 SW 152ND STREET STE 214 | MIAMI | FL | 33177 | PC | DONATION TO BENEFIT VETERANS AND HEROES | $11,701 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $1,905,025 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $955,763 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $5,266,915 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $6,222,678 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $6,222,678 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | 0 | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | 0 | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | 0 | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | 0 | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | 0 | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | 0 | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | 0 | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | 0 | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | 0 | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | 0 | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp (3 entries)
| ContributorContributorNum | Address Line1ContributorUSAddress/AddressLine1Txt | CityContributorUSAddress/CityNm | State AbbreviationContributorUSAddress/StateAbbreviationCd | ZIPContributorUSAddress/ZIPCd | Total ContributionsTotalContributionsAmt | Noncash ContributionNoncashContributionInd |
|---|---|---|---|---|---|---|
| SCOTT SMITH | ||||||
| 1 | 95 LIGHTHOUSE DRIVE | JUPITER | FL | 33469 | $3,582,320 | Yes (X) |
| SEAN SMITH | ||||||
| 2 | 93 LIGHTHOUSE DRIVE | JUPITER | FL | 33469 | $11,555,690 | Yes (X) |
| SCOTT SMITH | ||||||
| 3 | 95 LIGHTHOUSE DRIVE | JUPITER | FL | 33469 | $34,965,421 | Yes (X) |
Non Cash Property Contribution NonCashPropertyContributionGrp (3 entries)
| ContributorContributorNum | Noncash PropertyNoncashPropertyDesc | Fair Market ValueFairMarketValueAmt | ReceivedReceivedDt |
|---|---|---|---|
| 1 | 14,000 SHARES AAPL | $3,582,320 | 2024-12-27 |
| 2 | 100500 UNITS OF PALANTIR TECHNOLOGIES INC. | $11,555,690 | 2024-12-27 |
| 3 | SHARES OF AAPL, AMZN, AXP, GOOG, TT, V, AND WMT | $34,965,421 | 2024-12-26 |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING | CategoryTxt |
| Amt | $4,000 | Amt |
| Net Investment Income | $2,000 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $2,000 | DisbursementsCharitablePrpsAmt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Stock | INVESTMENTS | StockNm |
| EOY Book Value | $88,730,006 | EOYBookValueAmt |
| EOYFMV | $88,730,006 | EOYFMVAmt |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | NET UNREALIZED GAIN/(LOSS) ADJUSTMENT | Desc |
| Amt | $3,757,275 | Amt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (7 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| BANK CHARGES | $507 | $305 | $202 |
| INFORMATION TECHNOLOGY | $751 | $0 | $751 |
| DUES AND MEMBERSHIPS | $3,470 | $0 | $3,470 |
| OFFICE SUPPLIES | $256 | $0 | $256 |
| LICENSES | $158 | $0 | $158 |
| PAYROLL PROCESSING FEES | $1,662 | $0 | $1,662 |
| MISCELLANEOUS | $725 | $0 | $725 |
Other Liabilities Schedule OtherLiabilitiesSchedule
Other Liabilities Detail OtherLiabilitiesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CREDIT CARDS PAYABLE | Desc |
| BOY Book Value | $0 | BOYBookValueAmt |
| EOY Book Value | $4,775 | EOYBookValueAmt |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| INVESTMENT ADVISORY FEES | $162,916 | $162,916 | $0 |
| MANAGEMENT FEES | $50,062 | $25,031 | $25,031 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (3 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| FOREIGN TAXES | $1,384 | $1,384 | $0 |
| PAYROLL TAXES | $9,787 | $0 | $9,787 |
| OTHER TAXES | $4,710 | $0 | $4,710 |
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