SMITH BROTHERS FAMILY FOUNDATION INC: Form 990PF, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- SMITH BROTHERS FAMILY FOUNDATION INC (EIN 84-3726366)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2025-03-20
- IRS object ID
- 202510799349101316
- Schema version
- 2023v6.0
- 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
- Accounting Fees Schedule
- Investments Corp Stock Schedule
- Legal Fees Schedule
- Other Expenses Schedule
- Other Increases Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-03-20T12:20:34-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 621199757 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LBMC PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 325 WEST MAIN STREET STE 1600 | AddressLine1Txt |
| City | LOUISVILLE | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | 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 83847 | 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 | 2025-02-23 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | NEIL ZINSER | PreparerPersonNm |
| PTIN | P01390334 | PTIN |
| Phone | 5025851600 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amended Return | Yes (X) | AmendedReturnInd |
| Address Change | Yes (X) | AddressChangeInd |
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $39,585,568 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Interest On Sav Rev And Expnss | $31,461 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $31,461 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $1,150,599 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $1,150,599 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $1,474,017 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $42,483,672 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $1,474,017 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $2,656,077 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $2,656,077 | 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 | $50,000 | OthEmplSlrsWgsRevAndExpnssAmt |
| Oth Empl Slrs Wgs Net Invst Incm | $0 | OthEmplSlrsWgsNetInvstIncmAmt |
| Oth Empl Slrs Wgs Dsbrs Chrtbl | $50,000 | OthEmplSlrsWgsDsbrsChrtblAmt |
| Legal Fees Rev And Expnss | $4,078 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $2,039 | LegalFeesNetInvstIncmAmt |
| Legal Fees Dsbrs Chrtbl | $2,039 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $5,250 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $2,625 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $2,625 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $190,472 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $165,472 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $25,000 | OtherProfFeesDsbrsChrtblAmt |
| Interest Rev And Expnss | $516,435 | InterestRevAndExpnssAmt |
| Interest Net Invst Incm | $516,435 | InterestNetInvstIncmAmt |
| Interest Dsbrs Chrtbl | $0 | InterestDsbrsChrtblAmt |
| Taxes Rev And Expnss | $9,340 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $5,475 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $3,865 | TaxesDsbrsChrtblAmt |
| Deprec And Dpltn Rev And Expnss | $241 | DeprecAndDpltnRevAndExpnssAmt |
| Deprec And Dpltn Net Invst Incm | $241 | DeprecAndDpltnNetInvstIncmAmt |
| Trav Conf Meeting Rev And Expnss | $58,071 | TravConfMeetingRevAndExpnssAmt |
| Trav Conf Meeting Net Invst Incm | $0 | TravConfMeetingNetInvstIncmAmt |
| Trav Conf Meeting Dsbrs Chrtbl | $58,071 | TravConfMeetingDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $87,102 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $22,974 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $6,236 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $920,989 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $715,261 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $147,836 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $1,698,236 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $1,698,236 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $2,619,225 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $715,261 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $1,846,072 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $36,852 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $1,940,816 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $17,026 | CashBOYAmt |
| Cash EOY | $7,101 | CashEOYAmt |
| Cash EOYFMV | $7,101 | CashEOYFMVAmt |
| Other Nts And Loans Rcvbl | $978,730 | OtherNtsAndLoansRcvblAmt |
| Other Rcvbl Allwnc Dbtfl Acct | $0 | OtherRcvblAllwncDbtflAcctAmt |
| Other Nts And Loans Rcvbl BOY | $354,269 | OtherNtsAndLoansRcvblBOYAmt |
| Other Nts And Loans Rcvbl EOY | $978,730 | OtherNtsAndLoansRcvblEOYAmt |
| Other Nts And Loans Rcvbl EOYFMV | $978,730 | OtherNtsAndLoansRcvblEOYFMVAmt |
| Corporate Stock BOY | $34,948,089 | CorporateStockBOYAmt |
| Corporate Stock EOY | $38,599,496 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $38,599,496 | CorporateStockEOYFMVAmt |
| Land Bldg Equip Cost Or Other Bss | $963 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $722 | LandBldgEquipAccumDeprecAmt |
| Land BOY | $0 | LandBOYAmt |
| Land EOY | $241 | LandEOYAmt |
| Land EOYFMV | $241 | LandEOYFMVAmt |
| Total Assets BOY | $35,319,384 | TotalAssetsBOYAmt |
| Total Assets EOY | $39,585,568 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $39,585,568 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | 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 | $35,319,384 | RetainedEarningBOYAmt |
| Retained Earning EOY | $39,585,568 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $35,319,384 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $39,585,568 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $35,319,384 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $39,585,568 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $35,319,384 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $36,852 | ExcessRevenueOverExpensesAmt |
| Other Increases | $4,229,332 | OtherIncreasesAmt |
| Subtotal | $39,585,568 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $39,585,568 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (4 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|
| SALE OF MARKETABLE SECURITIES | P | $25,693,313 | $25,192,805 | $500,508 | $500,508 |
| SALE OF MARKETABLE SECURITIES | P | $16,303,463 | $15,260,307 | $1,043,156 | $1,043,156 |
| SALE OF PUBLICLY TRADED PARTNERSHIP | P | $146,069 | $166,963 | -$20,894 | -$20,894 |
| SALE OF PUBLICLY TRADED PARTNERSHIP | P | $340,827 | $389,580 | -$48,753 | -$48,753 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $1,474,017 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $26,977 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $26,977 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $26,977 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $38,258 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $0 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $26,968 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $0 | EsPenaltyAmt |
| Tax Due | $9 | TaxDueAmt |
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 | $36,504,754 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $47,524 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $978,730 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $37,531,008 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $37,531,008 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $562,965 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $36,968,043 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $1,848,402 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $1,848,402 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $26,977 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $26,977 | TotalTaxAmt |
| Distributable Before Adj | $1,821,425 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $1,821,425 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $1,821,425 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $1,846,072 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $1,846,072 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $1,821,425 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $1,676,439 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Total Excess Distribution Cyov | $0 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $1,846,072 | QualifyingDistributionsAmt |
| Applied To Year1 | $1,676,439 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $169,633 | 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 | $1,651,792 | 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 (21 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt | Address Line2RecipientUSAddress/AddressLine2Txt |
|---|---|---|---|---|---|---|---|
| ADOPT A FAMILY | |||||||
| 1712 SECOND AVE NORTH | LAKE WORTH | FL | 33460 | PC | TO SUPPORT ADOPT A FAMILY | $880 | |
| BROWN UNIVERSITY | |||||||
| BOX 1877 | PROVIDENCE | RI | 02912 | PC | TO SUPPORT BROWN UNIVERSITY | $1,000 | |
| FRIENDS OF MANATEE LAGOON INC | |||||||
| 6000 N FLAGLER DR STE 202 | WEST PALM BEACH | FL | 33407 | PC | TO SUPPORT FRIENDS OF MANATEES | $5,250 | |
| PALM BEACH COMMUNITY FOUNDATION | |||||||
| 700 S DIXIE HWY 200 | WEST PALM BEACH | FL | 33401 | PC | TO SUPPORT PALM BEACH COMMUNITY FOUNDATION | $1,607,003 | |
| PLACE OF HOPE | |||||||
| 9078 ISAIH LANE | PALM BEACH GARDENS | FL | 33418 | PC | DONATION TO SUPPORT YOUTH IN FOSTER CARE | $12,046 | |
| SELFLESS LOVE FOUNDATION | |||||||
| 1095 MILITARY TRAIL 1033 | JUPITER | FL | 33458 | PC | TO SUPPORT SELFLESS LOVE FOUNDATION | $20,000 | |
| AUDRAIN AUTO MUSEUM | |||||||
| 222 BELLEVUE AVE | NEWPORT | RI | 02840 | PC | DONATION FOR AUTO HISTORY PRESERVATION | $7,500 | |
| BIG DOG RANCH RESCUE | |||||||
| 14444 OKEECHOBEE BLVD | LOXAHATCHEE GROVES | FL | 33470 | PC | DONATION TO RESCUE AND REHABILITATE DOGS | $3,600 | |
| CHILDREN'S GOLF FDTN | |||||||
| 7301 HAVERHILL RD N | WEST PALM BEACH | FL | 33407 | PC | DONATION TO YOUNG PEOPLE FOR EDUCATIONAL PROGRAMS | $1,000 | |
| CRU DONATIONS | |||||||
| PO BOX 628222 | ORLANDO | FL | 32682 | PC | DONATION FOR CAMPUS AND ATHLETE MINISTRIES | $500 | |
| FL ALLIANCE | |||||||
| 1400 VILLAGE SQUARE BLVD SUITE | TALLAHASSEE | FL | 32312 | PC | DONATION TO END HUMAN TRAFFICKING | $700 | 3-110 |
| HEADSTRONG FDTN | |||||||
| 1330 MACDADE BLVD 2 | WOODLYN | PA | 19094 | PC | DONATION TO SUPPORT PEOPLE WITH CANCER | $1,000 | |
| LEUKEMIA & LYMPHOA | |||||||
| 3 INTERNATIONAL DRIVE SUITE 200 | RYE BROOK | NY | 10573 | PC | DONATION FOR BLOOD CANCER RESEARCH | $1,000 | |
| MIRACLE NETWORK | |||||||
| 205 WEST 700 SOUTH | SALT LAKE CITY | UT | 84101 | PC | DONATION FOR CHILDREN'S HOSPITALS | $1,000 | |
| NORTH PALM BEACH ROWING CLUB | |||||||
| 153 OAKWOOD LN | PALM BEACH GARDENS | FL | 33410 | PC | DONATION FOR YOUTH ROWING PROGRAM | $18,500 | |
| SAVE OUR MUSICIANS | |||||||
| 1016 CLEMONS ST 4TH FL | JUPITER | FL | 33477 | PC | DONATION FOR MUSIC PROGRAMS | $15,000 | |
| ST JUDE | |||||||
| 204 NORTH US HIGHWAY ONE | TEQUESTA | FL | 33469 | PC | DONATION FOR CHURCH FOOD BANK | $100 | |
| U OF THE NATIONS KONA | |||||||
| 75-5851 KUAKINI HWY | KAILUAKONA | HI | 96470 | PC | DONATION FOR EDUCATION AND MISSIONS | $307 | |
| UNITED WAY | |||||||
| 701 N FAIRFAX ST | ALEXANDRIA | VA | 22314 | PC | DONATION FOR COMMUNITY PROGRAMS | $1,100 | |
| XCEL STRATEGIES INC | |||||||
| 8401 ROYAL OAK DRIVE | SAVANNAH | GA | 31406 | PC | DONATION TO MENTORING PROGRAM | $600 | |
| YWCA DAYTON | |||||||
| 141 W THIRD ST | DAYTON | OH | 45402 | PC | DONATION FOR PROGRAMS EMPOWERING WOMEN | $150 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $1,698,236 | 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 | $31,461 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $1,150,599 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $1,474,017 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $2,656,077 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $2,656,077 | 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 |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING | CategoryTxt |
| Amt | $5,250 | Amt |
| Net Investment Income | $2,625 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $2,625 | DisbursementsCharitablePrpsAmt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Stock | INVESTMENTS | StockNm |
| EOY Book Value | $38,599,496 | EOYBookValueAmt |
| EOYFMV | $38,599,496 | EOYFMVAmt |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | LEGAL | CategoryTxt |
| Legal Fees | $4,078 | LegalFeesAmt |
| Net Investment Income | $2,039 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $2,039 | DisbursementsCharitablePrpsAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (9 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| BANK CHARGES | $403 | $282 | $121 |
| INFORMATION TECHNOLOGY | $556 | $0 | $556 |
| DUES AND MEMBERSHIPS | $3,281 | $0 | $3,281 |
| EDUCATIONAL EXPENSE | $40 | $0 | $40 |
| OFFICE SUPPLIES | $61 | $0 | $61 |
| LICENSES | $147 | $0 | $147 |
| OTHER DEDUCTIONS FROM PASS THROUGH ENTITIES | $80,584 | $22,692 | $0 |
| PAYROLL PROCESSING FEES | $831 | $0 | $831 |
| MISCELLANEOUS | $1,199 | $0 | $1,199 |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | UNREALIZED GAIN | Desc |
| Amt | $4,229,332 | Amt |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| INVESTMENT ADVISORY FEES | $140,472 | $140,472 | $0 |
| MANAGEMENT FEES | $50,000 | $25,000 | $25,000 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (3 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| FOREIGN TAXES | $4,975 | $4,975 | $0 |
| PAYROLL TAXES | $3,865 | $0 | $3,865 |
| OTHER TAXES | $500 | $500 | $0 |
Comments