SMILOW FOUNDATION: Form 990PF, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- SMILOW FOUNDATION (EIN 06-6299809)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-08-14
- IRS object ID
- 201442269349101204
- Schema version
- 2013v3.0
- 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
- Form 990-PF
- Schedule B
- Investments Corp Stock Schedule
- Investments Govt Obligations Sch
- Investments Other Schedule2
- Other Decreases Schedule
- Other Income Schedule2
- Other Increases Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-08-14T15:57:26-05:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 061415579 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Capossela Cohen LLC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 368 Center Street | AddressLine1 |
| City | Southport | City |
| State | CT | State |
| ZIP Code | 06890 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 066299809 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Joel E Smilow Charitable Trust | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | JOEL | BusinessNameControlTxt |
| Phone | 2032213068 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 830 Post Road East Suite 105 | AddressLine1 |
| City | Westport | City |
| State | CT | State |
| ZIP Code | 06880 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Joel E Smilow | PersonNm |
| Person Title | Officer | PersonTitleTxt |
| Phone | 2032213068 | PhoneNum |
| Signature | 2014-07-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Nathaniel S Yordon CPA | PreparerPersonNm |
| PTIN | P00045695 | PTIN |
| Phone | 2032547000 | PhoneNum |
| Preparation | 2014-07-10 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-12-30 17:16:21Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $8,280,673 | 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 | $1,609,832 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $22,689 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $22,689 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $249,525 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $249,525 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | -$584,384 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $5,759,638 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $0 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $106 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $106 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $1,297,768 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $272,320 | 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 |
| Taxes Rev And Expnss | $6,851 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $6,851 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $6,851 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $6,851 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $2,297,931 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $2,297,931 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $2,304,782 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $6,851 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $2,297,931 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$1,007,014 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $265,469 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $1,517,020 | CashBOYAmt |
| Cash EOY | $6,397,117 | CashEOYAmt |
| Cash EOYFMV | $6,397,117 | CashEOYFMVAmt |
| US Government Obligations BOY | $269,728 | USGovernmentObligationsBOYAmt |
| US Government Obligations EOY | $269,728 | USGovernmentObligationsEOYAmt |
| US Govt Obligations EOYFMV | $340,747 | USGovtObligationsEOYFMVAmt |
| Corporate Stock BOY | $7,073,675 | CorporateStockBOYAmt |
| Corporate Stock EOY | $1,520,294 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $1,475,132 | CorporateStockEOYFMVAmt |
| Other Investments BOY | $333,071 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $0 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $67,677 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $9,193,494 | TotalAssetsBOYAmt |
| Total Assets EOY | $8,187,139 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $8,280,673 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
| Unrestricted BOY | $9,193,494 | UnrestrictedBOYAmt |
| Unrestricted EOY | $8,187,139 | UnrestrictedEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $9,193,494 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $8,187,139 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $9,193,494 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $8,187,139 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $9,193,494 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$1,007,014 | ExcessRevenueOverExpensesAmt |
| Other Increases | $12,180 | OtherIncreasesAmt |
| Subtotal | $8,198,660 | SubtotalAmt |
| Other Decreases | $11,521 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $8,187,139 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (45 entries)
| PropertyPropertyDesc | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt | How AcquiredHowAcquiredCd |
|---|---|---|---|---|---|---|---|
| United States Oil Fund LP | 2009-02-09 | 2013-01-22 | $247,010 | $333,071 | -$86,061 | -$86,061 | |
| Public Storage PFD Depository Shares | 2010-11-11 | 2013-01-22 | $8,010 | $7,509 | $501 | $501 | |
| 1-800-Flowers.com CMN CL A | 2008-07-25 | 2013-06-04 | $33,875 | $33,345 | $530 | $530 | |
| 1-800-Flowers.com CMN CL A | 2008-07-25 | 2013-06-06 | $10,864 | $11,005 | -$141 | -$141 | |
| 1-800-Flowers.com CMN CL A | 2008-07-28 | 2013-06-07 | $27,175 | $27,098 | $77 | $77 | |
| 1-800-Flowers.com CMN CL A | 2008-07-25 | 2013-06-07 | $104,873 | $106,068 | -$1,195 | -$1,195 | |
| 1-800-Flowers.com CMN CL A | 2008-07-28 | 2013-06-11 | $98,353 | $101,275 | -$2,922 | -$2,922 | |
| 1-800-Flowers.com CMN CL A | 2008-07-28 | 2013-06-12 | $16,580 | $17,251 | -$671 | -$671 | |
| 1-800-Flowers.com CMN CL A | 2008-07-28 | 2013-06-13 | $2,563 | $2,681 | -$118 | -$118 | |
| GS Local Emerging Markets Debt Fund | 2011-02-28 | 2013-08-27 | $6,270 | $6,971 | -$701 | -$701 | |
| GS Local Emerging Markets Debt Fund | 2011-12-14 | 2013-08-27 | $14,616 | $14,946 | -$330 | -$330 | |
| GS Local Emerging Markets Debt Fund | 2011-08-31 | 2013-08-27 | $15,292 | $17,965 | -$2,673 | -$2,673 | |
| GS Local Emerging Markets Debt Fund | 2011-04-29 | 2013-08-27 | $16,204 | $19,460 | -$3,256 | -$3,256 | |
| GS Local Emerging Markets Debt Fund | 2011-07-29 | 2013-08-27 | $17,094 | $20,163 | -$3,069 | -$3,069 | |
| GS Local Emerging Markets Debt Fund | 2011-10-31 | 2013-08-27 | $17,349 | $18,916 | -$1,567 | -$1,567 | |
| GS Local Emerging Markets Debt Fund | 2011-06-30 | 2013-08-27 | $17,424 | $20,408 | -$2,984 | -$2,984 | |
| GS Local Emerging Markets Debt Fund | 2011-03-31 | 2013-08-27 | $17,490 | $19,965 | -$2,475 | -$2,475 | |
| GS Local Emerging Markets Debt Fund | 2011-09-30 | 2013-08-27 | $18,487 | $19,103 | -$616 | -$616 | |
| GS Local Emerging Markets Debt Fund | 2011-05-31 | 2013-08-27 | $18,871 | $22,237 | -$3,366 | -$3,366 | |
| GS Local Emerging Markets Debt Fund | 2011-11-30 | 2013-08-27 | $22,241 | $23,405 | -$1,164 | -$1,164 | |
| GS Local Emerging Markets Debt Fund | 2011-12-30 | 2013-08-27 | $25,952 | $26,661 | -$709 | -$709 | |
| GS Local Emerging Markets Debt Fund | 2011-02-15 | 2013-08-27 | $4,541,037 | $5,000,000 | -$458,963 | -$458,963 | |
| GS Local Emerging Markets Debt Fund | 2012-07-31 | 2013-08-27 | $20,493 | $22,783 | -$2,290 | -$2,290 | |
| GS Local Emerging Markets Debt Fund | 2012-02-29 | 2013-08-27 | $21,321 | $24,313 | -$2,992 | -$2,992 | |
| GS Local Emerging Markets Debt Fund | 2012-06-29 | 2013-08-27 | $21,448 | $23,335 | -$1,887 | -$1,887 | |
| GS Local Emerging Markets Debt Fund | 2012-01-31 | 2013-08-27 | $22,108 | $24,580 | -$2,472 | -$2,472 | |
| GS Local Emerging Markets Debt Fund | 2012-04-30 | 2013-08-27 | $22,278 | $24,979 | -$2,701 | -$2,701 | |
| GS Local Emerging Markets Debt Fund | 2012-03-30 | 2013-08-27 | $23,392 | $26,090 | -$2,698 | -$2,698 | |
| GS Local Emerging Markets Debt Fund | 2012-05-31 | 2013-08-27 | $24,746 | $25,570 | -$824 | -$824 | |
| GS Local Emerging Markets Debt Fund | 2012-12-12 | 2013-08-27 | $8,074 | $9,428 | -$1,354 | -$1,354 | |
| GS Local Emerging Markets Debt Fund | 2012-12-12 | 2013-08-27 | $14,117 | $16,484 | -$2,367 | -$2,367 | |
| GS Local Emerging Markets Debt Fund | 2013-07-31 | 2013-08-27 | $19,244 | $20,182 | -$938 | -$938 | |
| GS Local Emerging Markets Debt Fund | 2013-02-28 | 2013-08-27 | $19,250 | $22,501 | -$3,251 | -$3,251 | |
| GS Local Emerging Markets Debt Fund | 2013-03-28 | 2013-08-27 | $19,377 | $22,372 | -$2,995 | -$2,995 | |
| GS Local Emerging Markets Debt Fund | 2012-11-30 | 2013-08-27 | $19,439 | $22,421 | -$2,982 | -$2,982 | |
| GS Local Emerging Markets Debt Fund | 2013-04-30 | 2013-08-27 | $19,646 | $23,431 | -$3,785 | -$3,785 | |
| GS Local Emerging Markets Debt Fund | 2013-06-28 | 2013-08-27 | $19,786 | $20,844 | -$1,058 | -$1,058 | |
| GS Local Emerging Markets Debt Fund | 2013-05-31 | 2013-08-27 | $20,226 | $22,391 | -$2,165 | -$2,165 | |
| GS Local Emerging Markets Debt Fund | 2012-12-31 | 2013-08-27 | $20,776 | $24,358 | -$3,582 | -$3,582 | |
| GS Local Emerging Markets Debt Fund | 2012-09-28 | 2013-08-27 | $20,941 | $23,830 | -$2,889 | -$2,889 | |
| GS Local Emerging Markets Debt Fund | 2012-08-31 | 2013-08-27 | $21,087 | $23,369 | -$2,282 | -$2,282 | |
| GS Local Emerging Markets Debt Fund | 2012-10-31 | 2013-08-27 | $21,163 | $24,132 | -$2,969 | -$2,969 | |
| GS Local Emerging Markets Debt Fund | 2013-01-31 | 2013-08-27 | $22,974 | $27,126 | -$4,152 | -$4,152 | |
| Silver Point Captial - Distribtuions in excess of basis | $40,100 | $40,100 | $40,100 | P | |||
| Capital Gains Dividends | $22 | $22 | $22 | P |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | -$584,384 | CapitalGainNetIncomeAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | 0 | LiableSection4942TaxInd |
| Adjusted Qlfy Distri Yr1 | $17,622,520 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $18,814,519 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 0.936645 | DistributionYr1Rt |
| Adjusted Qlfy Distri Yr2 | $3,437,721 | AdjustedQlfyDistriYr2Amt |
| Net Vl Noncharitable Assets Yr2 | $22,683,729 | NetVlNoncharitableAssetsYr2Amt |
| Distribution Yr2 | 0.151550 | DistributionYr2Rt |
| Adjusted Qlfy Distri Yr3 | $3,202,003 | AdjustedQlfyDistriYr3Amt |
| Net Vl Noncharitable Assets Yr3 | $30,631,614 | NetVlNoncharitableAssetsYr3Amt |
| Distribution Yr3 | 0.104533 | DistributionYr3Rt |
| Adjusted Qlfy Distri Yr4 | $1,837,570 | AdjustedQlfyDistriYr4Amt |
| Net Vl Noncharitable Assets Yr4 | $31,287,491 | NetVlNoncharitableAssetsYr4Amt |
| Distribution Yr4 | 0.058732 | DistributionYr4Rt |
| Adjusted Qlfy Distri Yr5 | $2,665,228 | AdjustedQlfyDistriYr5Amt |
| Net Vl Noncharitable Assets Yr5 | $36,903,945 | NetVlNoncharitableAssetsYr5Amt |
| Distribution Yr5 | 0.072221 | DistributionYr5Rt |
| Total Distribution | 1.323681 | TotalDistributionRt |
| Average Distribution | 0.264736 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $8,260,855 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $2,186,946 | AdjNetVlNoncharitableAssetsAmt |
| Net Investment Income Pct | $2,655 | NetInvestmentIncomePctAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $2,189,601 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $2,297,931 | QualifyingDistributionsAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Domestic Org Meeting Sect4940e | Yes (X) | DomesticOrgMeetingSect4940eInd |
| Investment Income Excise Tax | $2,655 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $2,655 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $2,655 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $33,214 | EstimatedPlusOvpmtIncmTxAmt |
| Total Payments And Credits | $33,214 | TotalPaymentsAndCreditsAmt |
| Overpayment | $30,559 | OverpaymentAmt |
| Applied To ES Tax | $10,000 | AppliedToESTaxAmt |
| Refund | $20,559 | 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 | CT | 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 | Mr Joel E Smilow | IndividualWithBooksNm |
| Phone | 2032213068 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 830 Post Road East-Suite 105 | AddressLine1 |
| City | Westport | City |
| State | CT | State |
| ZIP Code | 06880 | ZIPCode |
| 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 |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|
| Joel E Smillow | ||||||||
| 830 post Road East Suite 105 | Westport | CT | 06880 | Manager | 0.00 | $0 | $0 | $0 |
| Deborah Berger | ||||||||
| 830 Post Road East Suite 105 | Westport | CT | 06880 | Trustee | 0.00 | $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 | $5,252,303 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $3,134,352 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $8,386,655 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $8,386,655 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $125,800 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $8,260,855 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $413,043 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $413,043 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $2,655 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $2,655 | TotalTaxAmt |
| Distributable Before Adj | $410,388 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $410,388 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $410,388 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $2,297,931 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $2,297,931 | QualifyingDistributionsAmt |
| Pct Sect4940e Org Net Invst Incm | $2,655 | PctSect4940eOrgNetInvstIncmAmt |
| Adjusted Qualifying Distri | $2,295,276 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $410,388 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr5 | $821,210 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $279,013 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $1,718,450 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $2,312,615 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $16,687,615 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $21,818,903 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $2,297,931 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $410,388 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $1,887,543 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $23,706,446 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $821,210 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $22,885,236 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $279,013 | ExcessFromYear4Amt |
| Excess From Year3 | $1,718,450 | ExcessFromYear3Amt |
| Excess From Year2 | $2,312,615 | ExcessFromYear2Amt |
| Excess From Year1 | $16,687,615 | ExcessFromYear1Amt |
| Excess From Current Year | $1,887,543 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | Joel E Smillow | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (60 entries)
| Address Line1RecipientUSAddress/AddressLine1 | CityRecipientUSAddress/City | StateRecipientUSAddress/State | ZIP CodeRecipientUSAddress/ZIPCode | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| Bridgeport Hospital Foundation | ||||||
| 267 Grant Street | Bridgeport | CT | 06610 | PC | General Operating Support | $666,667 |
| Pestalozzi US Childrens Charity Inc | ||||||
| 164 East 81st Street | New York | NY | 100281804 | PC | General Operating Support | $500 |
| Housatonic Community College Foundation | ||||||
| 900 Lafayette Blvd | Bridgeport | CT | 06604 | PC | General Operating Support | $250 |
| Eisenhower Medical Center Foundation | ||||||
| 39000 Bob Hope Drive | Rancho Mirage | CA | 92270 | PC | General Operating Support | $380,000 |
| McCallawn Theater | ||||||
| 73000 Fred Waring Drive | Palm Desert | CA | 92260 | PC | General Operating SupportGeneral Operating Support | $10,000 |
| Bridgeport Hospital Foundation | ||||||
| 267 Grant Street | Bridgeport | CT | 06610 | PC | General Operating Support | $666,667 |
| Virginia Waring International Piano Comp | ||||||
| 73-710 Fred Waring Drive 201 | Palm Desert | CA | 92260 | PC | General Operating Support | $500 |
| The Jewish Museum | ||||||
| 1109 Fifth Avenue | New York | NY | 10128 | PC | General Operating Support | $5,000 |
| The Bachmann Strauss Dystonia & Parkinson Foundation | ||||||
| 551 Fifth Ave Suite 520 | New York | NY | 10176 | PC | General Operating Support | $1,000 |
| Marine Corps Law Enforcement FDTN | ||||||
| 273 Columbus Ave Suite 10 | Tuckahoe | NY | 10707 | PC | General Operating Support | $500 |
| Yankee Institute for Public Policy | ||||||
| 800 Connecticut Blvd Suite 302 | East Hartford | CT | 06108 | PC | General Operating Support | $2,500 |
| McCallawn Theater | ||||||
| 73000 Fred Waring Drive | Palm Desert | CA | 92260 | PC | General Operating Support | $5,000 |
| Boys & Girls Club of America | ||||||
| 1275 Peachtree Street NE | Atlanta | GA | 303093506 | PC | General Operating Support | $500 |
| Palm Springs Friends of Philharmonic | ||||||
| PO Box 12770 | Palm Springs | CA | 922582770 | PC | General Operating Support | $5,000 |
| Madison Square Boys & Girls Club | ||||||
| 317 Madison Avenue Suite 1110 | New York | NY | 10017 | PC | General Operating Support | $35,000 |
| Palm Springs Art Museum | ||||||
| 101 Museum Drive | Palm Springs | CA | 92262 | PC | General Operating Support | $8,334 |
| Southport Fire Department | ||||||
| PO Box 454 | Southport | CT | 06890 | PC | General Operating Support | $100 |
| Westport Country Playhouse | ||||||
| 25 Powers Court | Westport | CT | 06880 | PC | General Operating Support | $1,500 |
| National Parks Conservation Assoc | ||||||
| 777 6th Street NW Suite 700 | Washington | DC | 200013723 | PC | General Operating Support | $500 |
| Cold Spring Harbor Laboratory Association | ||||||
| One Bungtown Road | Cold Spring Harbor | NY | 11724 | PC | General Operating Support | $250 |
| International House | ||||||
| 500 Riverside Drive | New York | NY | 100273916 | PC | General Operating Support | $500 |
| Philanthropy Roundtable | ||||||
| 1730 M Street NW Suite 601 | Washington | DC | 20036 | PC | General Operating Support | $2,000 |
| The New York Botanical Garden | ||||||
| 2900 Southern Boulevard | Bronx | NY | 104585126 | PC | General Operating Support | $3,000 |
| FALConn Filipino Amateur League in Connecticut Inc | ||||||
| 104 Hamilton Avenue Unit 1-B | Greenwich | CT | 06830 | PC | General Operating Support | $250 |
| ChildFirst Services Inc | ||||||
| 713 Arch Street - Suite 5N | Philadelphia | PA | 19106 | PC | General Operating Support | $1,000 |
| The National Yiddish Theatre | ||||||
| 90 John Street Suite 410 | New York | NY | 10038 | PC | General Operating Support | $1,000 |
| West Point Association of Graduates | ||||||
| 698 Mills Road | West Point | NY | 10996 | PC | General Operating Support | $300 |
| Temple Israel | ||||||
| 14 Coleytown Road | Westport | CT | 06880 | PC | General Operating Support | $216 |
| Yale University | ||||||
| 157 Church Street | New Haven | CT | 065102100 | PC | General Operating Support | $1,000 |
| The Gilder Lehrman Institute of American History | ||||||
| 49 W 45th Street 6th Floor | New York | NY | 10036 | PC | General Operating Support | $5,000 |
| New York Philharmonic | ||||||
| 10 Lincoln Center Plaza | New York | NY | 100236970 | PC | General Operating Support | $5,000 |
| Yale University Medical School | ||||||
| 333 Cedar Street | New Haven | CT | 06510 | PC | General Operating Support | $500 |
| Bocuse D'OR | ||||||
| 16 East 40th Street - 10th Floor | New York | NY | 10016 | PF | General Operating Support | $10,000 |
| Johns Hopkins University School of Medicine | ||||||
| 733 North Broadway | Baltimore | MD | 21205 | PC | General Operating Support | $250,000 |
| Mid Fairfield Child Guidance Center | ||||||
| 100 East Avenue | Norwalk | CT | 06851 | PC | General Operating Support | $500 |
| Alvin Ailey Dance Foundation | ||||||
| 405 West 55th Street | New York | NY | 10019 | PC | General Operating Support | $1,000 |
| NYU Langone Medical Center | ||||||
| One Park Avenue 17th Floor | New York | NY | 10016 | PC | General Operating Support | $25,000 |
| Lincoln Center for the Performing Arts | ||||||
| 70 Lincoln Center Plaza | New York | NY | 10023 | PC | General Operating Support | $6,000 |
| Westport County Playhouse | ||||||
| 25 Powers Court | Westport | CT | 06880 | PC | General Operating Support | $2,000 |
| Mercy Learning Center | ||||||
| 637 Park Avenue | Bridgeport | CT | 06604 | PC | General Operating Support | $500 |
| New York University Urology Research Program | ||||||
| One Park Avenue 17th Floor | New York | NY | 10016 | PC | General Operating Support | $75,000 |
| National September 11 Memorial and Museum | ||||||
| 200 Liberty Street 16th Floor | New York | NY | 10281 | PC | General Operating Support | $900 |
| American Liver Foundation | ||||||
| 39 Broadway Suite 2700 | New York | NY | 10006 | PC | General Operating Support | $500 |
| Yale University | ||||||
| 157 Church Street | New Haven | CT | 06510 | PC | General Operating Support | $11,247 |
| Hopkins School | ||||||
| 986 Forest Road | New Haven | CT | 06515 | PC | General Operating Support | $10,000 |
| New York Public Radio | ||||||
| 160 Varick Street | New York | NY | 10013 | PC | General Operating Support | $1,250 |
| Yale Alumni Fund | ||||||
| PO Box 209010 | New Haven | CT | 065209020 | PC | General Operating Support | $1,000 |
| Yale University | ||||||
| 157 Church Street | New Haven | CT | 06510 | PC | General Operating Support | $1,000 |
| FALConn Filipino Amateur League in Connecticut Inc | ||||||
| 104 Hamilton Avenue Unit 1-B | Greenwich | CT | 06830 | PC | General Operating Support | $1,000 |
| Eisenhower Medical Center Foundation | ||||||
| 39000 Bob Hope Drive | Rancho Mirage | CA | 92270 | PC | General Operating Support | $5,000 |
| The Metropolitan Museum of Art | ||||||
| 1000 Fifth Avenue | New York | NY | 100280198 | PC | General Operating Support | $2,000 |
| Boys & Girls Club of Boston | ||||||
| 50 Congress Street Suite 730 | Boston | MA | 02109 | PC | General Operating Support | $5,000 |
| A Better Chance of Westport Inc | ||||||
| PO Box 2153 | Westport | CT | 06880 | PC | General Operating Support | $500 |
| Israel Tennis Centers Foundation | ||||||
| 432 Park Avenue S 4th Floor | New York | NY | 10016 | PC | General Operating Support | $25,000 |
| Autism Speaks | ||||||
| 1 East 33rd Street | New York | NY | 10016 | PC | General Operating Support | $500 |
| Yankee Institute for Public Policy | ||||||
| 800 Connecticut Blvd Suite 302 | East Hartford | CT | 06018 | PC | General Operating Support | $1,000 |
| American Enterprise Institute | ||||||
| 1150 17th Street NW | Washington | DC | 20036 | PC | General Operating Support | $10,000 |
| The Jewish Museum | ||||||
| 1109 Fifth Avenue | New York | NY | 10128 | PC | General Operating Support | $7,500 |
| Smile Train | ||||||
| 41 Madison Ave 28th Floor | New York | NY | 10010 | PC | General Operating Support | $25,000 |
| Johns Hopkins Medicine | ||||||
| 733 North Broadway | Baltimore | MD | 21205 | PC | General Operating Support | $10,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $2,297,931 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $22,689 | ExclusionAmt |
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $249,525 | ExclusionAmt |
Other Investment Incm Part VII OtherInvestmentIncmPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $106 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | -$584,384 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | -$312,064 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | -$312,064 | 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 (2 entries)
| ContributorContributorNum | Address Line1ContributorUSAddress/AddressLine1 | CityContributorUSAddress/City | StateContributorUSAddress/State | ZIP CodeContributorUSAddress/ZIPCode | Total ContributionsTotalContributionsAmt | Person ContributionPersonContributionInd | Noncash ContributionNoncashContributionInd |
|---|---|---|---|---|---|---|---|
| Joel E Smilow CRUT MAIN | |||||||
| 1 | 830 Post Road East Suite 105 | Westport | CT | 06880 | $1,300,332 | Yes (X) | |
| Joel E Smilow | |||||||
| 2 | 830 Post Road East Suite 105 | Westport | CT | 06880 | $309,500 | Yes (X) | Yes (X) |
Non Cash Property Contribution NonCashPropertyContributionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 2 | ContributorNum |
| Noncash Property | 50,000 Shares of Common Stock of 1-800Flowers.com | NoncashPropertyDesc |
| Fair Market Value | $309,500 | FairMarketValueAmt |
| Received | 2013-06-30 | ReceivedDt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (3 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| 5,845 Shs Ishares Brazil | $301,495 | $261,155 |
| 16,350 Shs Ishares China | $600,546 | $627,350 |
| 25,000 Shs Public Storage | $618,253 | $586,627 |
Investments Govt Obligations Sch InvestmentsGovtObligationsSch
| Field | Value | IRS element (for citing) |
|---|---|---|
| US Govt Obligations Book Vl EOY | $269,728 | USGovtObligationsBookVlEOYAmt |
| US Govt Obligations EOYFMV | $340,747 | USGovtObligationsEOYFMVAmt |
| State Local Sec Book Vl EOY | $0 | StateLocalSecBookVlEOYAmt |
| State Local Sec EOYFMV | $0 | StateLocalSecEOYFMVAmt |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category Or Item | Silver Point Capital Offshore Fund LTD | CategoryOrItemTxt |
| Listed At Cost Or FMV | FMV | ListedAtCostOrFMVCd |
| Book Value | $0 | BookValueAmt |
| EOYFMV | $67,677 | EOYFMVAmt |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail (3 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Difference between cost basis and FMV of stock donated | $10,727 |
| Prior year dividend receviable | $755 |
| Rounding | $39 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Securites litigation payments | Desc |
| Revenue And Expenses Per Books | $106 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $106 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $106 | AdjustedNetIncomeAmt |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Income tax refund | Description |
| Amount | $12,180 | Amount |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | Foreign Taxes Paid | CategoryTxt |
| Amt | $6,851 | Amt |
| Net Investment Income | $6,851 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Comments