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LEONARD J & ETHEL H SMITH CHARITABLE FOUNDATION INC: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
LEONARD J & ETHEL H SMITH CHARITABLE FOUNDATION INC (EIN 65-0743750)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-18
IRS object ID
202523229349100537
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 ReturnHeader

FieldValueIRS element (for citing)
Return2025-11-18T13:22:03-06:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN952692306PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ELLIS & ELLIS CPAsBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line135 N LAKE AVE STE 710AddressLine1Txt
CityPASADENACityNm
State AbbreviationCAStateAbbreviationCd
ZIP911014185ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN650743750EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LEONARD J & ETHEL H SMITH CHARITABLE FOUNDATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% GAIL BUCKLEYInCareOfNm
Business Name ControlLEONBusinessNameControlTxt
Phone6265774404PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line112490 W FIELDING CIR APT 304AddressLine1Txt
CityPLAYA VISTACityNm
State AbbreviationCAStateAbbreviationCd
ZIP900943027ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGAIL BUCKLEYPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone3108368514PhoneNum
Signature2025-11-18SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDAVID ELLISPreparerPersonNm
PTINP01288616PTIN
Phone6265774404PhoneNum
Preparation2025-11-18PreparationDt
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$607,736FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Dividends Rev And Expnss$11,043DividendsRevAndExpnssAmt
Dividends Net Invst Incm$11,043DividendsNetInvstIncmAmt
Dividends Adj Net Incm$11,043DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$23,006NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$96,243GrossSalesPriceAmt
Total Rev And Expnss$34,049TotalRevAndExpnssAmt
Total Net Invst Incm$11,043TotalNetInvstIncmAmt
Total Adj Net Incm$11,043TotalAdjNetIncmAmt
Other Prof Fees Rev And Expnss$4,076OtherProfFeesRevAndExpnssAmt
Taxes Rev And Expnss$202TaxesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$4,278TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$28,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$28,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$32,278TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$28,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$1,771ExcessRevenueOverExpensesAmt
Net Investment Income$11,043NetInvestmentIncomeAmt
Adjusted Net Income$11,043AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$106,303CashBOYAmt
Cash EOY$106,303CashEOYAmt
Cash EOYFMV$106,303CashEOYFMVAmt
Sav And Temp Cash Invst BOY$441,361SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$441,361SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$501,433SavAndTempCashInvstEOYFMVAmt
Total Assets BOY$547,664TotalAssetsBOYAmt
Total Assets EOY$547,664TotalAssetsEOYAmt
Total Assets EOYFMV$607,736TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
Tot Net Ast Or Fund Balances BOY$0TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$0TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$0TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$0TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Excess Revenue Over Expenses$1,771ExcessRevenueOverExpensesAmt
Subtotal$1,771SubtotalAmt
Tot Net Ast Or Fund Balances EOY$1,771TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$153InvestmentIncomeExciseTaxAmt
Subtotal$153SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$153TaxBasedOnInvestmentIncomeAmt
Exempt Frgn Org Tax Wthld At Srce$0ExemptFrgnOrgTaxWthldAtSrceAmt
Tax Due$153TaxDueAmt

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 SatisfiedfalseSection508eRqrSatisfiedInd
At Least5000 In AssetsfalseAtLeast5000InAssetsInd
Org Report Or Register StateCAOrgReportOrRegisterStateCd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrfalseComplyWithPublicInspRqrInd

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1GAIL BUCKLEYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3108368514PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line112490 W FIELDING CIR APT 304AddressLine1Txt
CityPLAYA VISTACityNm
State AbbreviationCAStateAbbreviationCd
ZIP900943027ZIPCd
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
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Undistr Incm Sect4942a2 Not AppfalseUndistrIncmSect4942a2NotAppInd
Business HoldingsfalseBusinessHoldingsInd
Excess Business HoldingsfalseExcessBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Transactions Fail To Qlfy As ExcfalseTransactionsFailToQlfyAsExcInd
Maintained Expenditure RspnsfalseMaintainedExpenditureRspnsInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Proceeds Or Net IncomefalseProceedsOrNetIncomeInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonGAIL S BUCKLEYPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line112490 W FIELDING CIR APT 304AddressLine1Txt
CityPLAYA VISTACityNm
State AbbreviationCAStateAbbreviationCd
ZIP900943027ZIPCd
FieldValueIRS element (for citing)
TitlePRESIDENTTitleTxt
Average Hrs Per Wk Devoted To Pos5.00AverageHrsPerWkDevotedToPosRt
Compensation$0CompensationAmt
Employee Benefit Program$0EmployeeBenefitProgramAmt
Expense Account Other Allwnc$0ExpenseAccountOtherAllwncAmt
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

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$0AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$0TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$0AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$0CashDeemedCharitableAmt
Net Vl Noncharitable Assets$0NetVlNoncharitableAssetsAmt
Minimum Investment Return$0MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Tax Based On Investment Income$153TaxBasedOnInvestmentIncomeAmt
Total Tax$153TotalTaxAmt
Distributable As Adjusted$0DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$28,000ExpensesAndContributionsAmt
Qualifying Distributions$28,000QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$0DistributableAsAdjustedAmt
Qualifying Distributions$28,000QualifyingDistributionsAmt
Applied To Prior Years$0AppliedToPriorYearsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Remaining Distri From Corpus$28,000RemainingDistriFromCorpusAmt
Total Corpus$28,000TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$28,000ExcessDistriCyovToNextYrAmt
Excess From Current Year$28,000ExcessFromCurrentYearAmt

Private Operating Foundations PrivateOperatingFoundationsGrp

Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp

FieldValueIRS element (for citing)
Current Year$0CurrentYearAmt
Total$0TotalAmt

Qualifying Distributions QualifyingDistributionsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Supplementary Information SupplementaryInformationGrp

Application Submission Info ApplicationSubmissionInfoGrp

FieldValueIRS element (for citing)
Recipient PersonGAIL S BUCKLEYRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line112490 W FIELDING CIR APT 304AddressLine1Txt
CityPLAYA VISTACityNm
State AbbreviationCAStateAbbreviationCd
ZIP900943027ZIPCd
FieldValueIRS element (for citing)
Form And Info And MaterialsWRITTEN REQUEST DESCRIBING AMOUNT CHARITABLE ORG PURPOSE OF REQUESTFormAndInfoAndMaterialsTxt
Submission DeadlinesNONESubmissionDeadlinesTxt
Restrictions On AwardsNONERestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1VARIOUS CHARITIES APPROVED BY THE BOARDBusinessNameLine1Txt

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line112490 W FIELDING CIR APT 304AddressLine1Txt
CityPLAYA VISTACityNm
State AbbreviationCAStateAbbreviationCd
ZIP900943027ZIPCd
FieldValueIRS element (for citing)
Grant Or Contribution PurposeCHARITABLEGrantOrContributionPurposeTxt
Amt$28,000Amt
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$28,000TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut$0TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$11,043RelatedOrExemptFunctionIncmAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$23,110RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$34,153RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$34,153TotalIncomeProducingActyAmt

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp

FieldValueIRS element (for citing)
Line Number8LineNumberTxt
Relationship StatementPROVIDE CASH FOR CHARITABLE CONTRIBUTIONSRelationshipStatementTxt

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

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Contributor PersonETHEL H SMITHContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line112490 W FIELDING CIR APT 304AddressLine1Txt
CityPLAYA VISTACityNm
State AbbreviationCAStateAbbreviationCd
ZIP900943027ZIPCd
FieldValueIRS element (for citing)
Total Contributions$1TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch

Gain Loss Sale Other Asset GainLossSaleOtherAssetGrp (3 entries)

AssetAssetDescAcquiredAcquiredDtHow AcquiredHowAcquiredTxtSoldSoldDtGross Sales PriceGrossSalesPriceAmtBasis MethodBasisMethodTxtTotal NetTotalNetAmtBasisBasisAmt
12312024
GAIN DISTRIBUTION2023-01PURCHASE2024-12$8,636COST$8,636
12312024
VARIOUS SECURITIES ST2024-01PURCHASE2024-12$2,879COST$829$2,050
12312024
VARIOUS SECURITIES LT2023-01PURCHASE2024-12$84,728COST$13,541$71,187

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryINVESTMENT MANAGEMENTCategoryTxt
Amt$4,076Amt

Reasonable Cause Explanation ReasonableCauseExplanation

FieldValueIRS element (for citing)
ExplanationCA FIRES DR4856CAExplanationTxt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryFOREIGN TAXCategoryTxt
Amt$202Amt

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