DONALD AND PAULA SMITH FAMILY FOUNDATION INC: Form 990PF, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- DONALD AND PAULA SMITH FAMILY FOUNDATION INC (EIN 22-3732524)
- Tax period
- 2024-09-01 to 2025-08-31
- Filed
- 2026-03-27
- IRS object ID
- 202630869349100338
- Schema version
- 2024v5.5
- 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
- Investments Other Schedule2
- Other Decreases Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-03-27T20:08:38-05:00 | ReturnTs |
| Tax Period End | 2025-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 873707167 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CBIZ ADVISORS LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 685 THIRD AVENUE | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10017 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2024-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 223732524 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE DONALD AND PAULA SMITH FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | DONA | BusinessNameControlTxt |
| Phone | 2122840990 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 152 WEST 57TH ST 29TH FLOOR | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10019 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JULIE D SMITH | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 2122840990 | PhoneNum |
| Signature | 2026-03-24 | 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 | MAGDALENA CZERNIAWSKI | PreparerPersonNm |
| PTIN | P00535099 | PTIN |
| Phone | 2125038800 | PhoneNum |
| Preparation | 2026-03-24 | 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) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $129,330,054 | 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 | $89,405 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $89,405 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $1,916,186 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $1,918,979 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $11,821,972 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $13,013,326 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $11,683,805 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | -$382,902 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | -$382,902 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $13,444,661 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $13,309,287 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $120,000 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $0 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $120,000 | CompOfcrDirTrstDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $11,950 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $5,975 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $5,975 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $1,106,840 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $1,106,840 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $0 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $90,805 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $0 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $10,805 | TaxesDsbrsChrtblAmt |
| Trav Conf Meeting Rev And Expnss | $994 | TravConfMeetingRevAndExpnssAmt |
| Trav Conf Meeting Net Invst Incm | $0 | TravConfMeetingNetInvstIncmAmt |
| Trav Conf Meeting Dsbrs Chrtbl | $994 | TravConfMeetingDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $104,212 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $100,148 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $4,063 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $1,434,801 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $1,212,963 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $141,837 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $12,350,000 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $12,350,000 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $13,784,801 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $1,212,963 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $12,491,837 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$340,140 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $12,096,324 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $1,156,440 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $2,201,888 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $2,201,888 | SavAndTempCashInvstEOYFMVAmt |
| Corporate Stock BOY | $62,104,415 | CorporateStockBOYAmt |
| Corporate Stock EOY | $73,654,330 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $109,779,077 | CorporateStockEOYFMVAmt |
| Other Investments BOY | $30,367,139 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $17,349,089 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $17,349,089 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $93,627,994 | TotalAssetsBOYAmt |
| Total Assets EOY | $93,205,307 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $129,330,054 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $9,469,214 | CapitalStockBOYAmt |
| Capital Stock EOY | $9,469,214 | CapitalStockEOYAmt |
| Additional Paid In Capital BOY | $0 | AdditionalPaidInCapitalBOYAmt |
| Additional Paid In Capital EOY | $0 | AdditionalPaidInCapitalEOYAmt |
| Retained Earning BOY | $84,158,780 | RetainedEarningBOYAmt |
| Retained Earning EOY | $83,736,093 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $93,627,994 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $93,205,307 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $93,627,994 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $93,205,307 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $93,627,994 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$340,140 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $93,287,854 | SubtotalAmt |
| Other Decreases | $82,547 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $93,205,307 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (4 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | Gross Sales PriceGrossSalesPriceAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt | Cost Or Other BasisCostOrOtherBasisAmt |
|---|---|---|---|---|---|
| K-1-DONALD SMITH FUTURES | P | $101,143 | $101,143 | $101,143 | |
| K-1-DONALD SMITH VALUE FUND | P | -$1,191,354 | -$1,191,354 | $1,191,354 | |
| KEY BANK - DOSCO GLOBAL SMA | P | $3,572,178 | $3,483,622 | $3,483,622 | $88,556 |
| KEY BANK - DOSCO ALL CAP | P | $9,340,005 | $9,290,394 | $9,290,394 | $49,611 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $11,683,805 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $168,139 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $168,139 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $168,139 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $146,706 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $70,000 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $216,706 | TotalPaymentsAndCreditsAmt |
| Form2220 Attached | Yes (X) | Form2220AttachedInd |
| Es Penalty | $0 | EsPenaltyAmt |
| Overpayment | $48,567 | OverpaymentAmt |
| Applied To ES Tax | $48,567 | 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 | NY | OrgReportOrRegisterStateCd |
| Org Report Or Register State | NJ | 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 | Yes (1) | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
| Individual With Books | RICHARD GREENBERG TREASURER | IndividualWithBooksNm |
| Phone | 2122840990 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 152 WEST 57TH ST 29TH FLOOR | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10019 | 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 | Yes (1) | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | 0 | ActsFailToQlfyAsExceptionsInd |
| 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 (9 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 |
|---|---|---|---|---|---|---|---|---|
| PAULA SMITH | ||||||||
| 152 W 57TH ST 29TH FL | NEW YORK | NY | 10019 | DIRECTOR | 1.00 | $0 | $0 | $0 |
| JULIE SMITH | ||||||||
| 152 W 57TH ST 29TH FL | NEW YORK | NY | 10019 | PRESIDENT/DIR. | 10.00 | $120,000 | $0 | $0 |
| LAURA WINNER | ||||||||
| 152 W 57TH ST 29TH FL | NEW YORK | NY | 10019 | VP/DIRECTOR. | 1.00 | $0 | $0 | $0 |
| RICHARD GREENBERG | ||||||||
| 152 W 57TH ST 29TH FL | NEW YORK | NY | 10019 | TREASURER/DIR. | 1.00 | $0 | $0 | $0 |
| JON HARTSEL | ||||||||
| 152 W 57TH ST 29TH FL | NEW YORK | NY | 10019 | SECRETARY/DIR. | 1.00 | $0 | $0 | $0 |
| SCOTT BARBEE | ||||||||
| 152 W 57TH ST 29TH FL | NEW YORK | NY | 10019 | DIRECTOR | 1.00 | $0 | $0 | $0 |
| ROBERT GELFOND | ||||||||
| 152 W 57TH ST 29TH FL | NEW YORK | NY | 10019 | DIRECTOR | 1.00 | $0 | $0 | $0 |
| KEN LEVY | ||||||||
| 152 W 57TH ST 29TH FL | NEW YORK | NY | 10019 | DIRECTOR | 1.00 | $0 | $0 | $0 |
| NIKOLAOS MONOYIOS | ||||||||
| 152 W 57TH ST 29TH FL | NEW YORK | NY | 10019 | 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 |
Compensation Of Hghst Pd Cntrct CompensationOfHghstPdCntrctGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DONALD SMITH & CO INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 152 W 57TH ST 29TH FLOOR | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10019 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Service Type | INVESTMENT SERVICES | ServiceTypeTxt |
| Compensation | $1,088,695 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | $88,574,346 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $2,982,937 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $57,798,220 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $149,355,503 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $149,355,503 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $2,240,333 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $147,115,170 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $7,355,759 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $7,355,759 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $168,139 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $168,139 | TotalTaxAmt |
| Distributable Before Adj | $7,187,620 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $7,187,620 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $7,187,620 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $12,491,837 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $12,491,837 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $7,187,620 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr5 | $5,701,586 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $4,349,966 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $4,955,128 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $5,571,000 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $4,216,593 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $24,794,273 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $12,491,837 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $7,187,620 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $5,304,217 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $30,098,490 | 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 | $5,701,586 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $24,396,904 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $4,349,966 | ExcessFromYear4Amt |
| Excess From Year3 | $4,955,128 | ExcessFromYear3Amt |
| Excess From Year2 | $5,571,000 | ExcessFromYear2Amt |
| Excess From Year1 | $4,216,593 | ExcessFromYear1Amt |
| Excess From Current Year | $5,304,217 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (3 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| ATLAS NETWORK | ||||||
| 4075 WILSON BLVD 310 | ARLINGTON | VA | 22203 | PC | TO FURTHER DONEE'S EXEMPT PURPOSE | $3,200,000 |
| CATO INSTITUTE | ||||||
| 1000 MASSACHUSETTS AVE NW | WASHINGTON | DC | 20001 | PC | TO FURTHER DONEE'S EXEMPT PURPOSE | $650,000 |
| VANGUARD CHARITABLE | ||||||
| 2670 WARWICK AVE | WARWICK | RI | 02889 | PC | TO FURTHER DONEE'S EXEMPT PURPOSE | $8,500,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $12,350,000 | 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 | $89,405 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $1,916,186 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $11,821,972 | ExclusionAmt |
Other Revenue Described OtherRevenueDescribedGrp (2 entries)
| DescDesc | ExclusionExclusionCd | ExclusionExclusionAmt |
|---|---|---|
| REALIZED FX CURRENCY G/L | 18 | -$52,756 |
| K-1 INCOME | 14 | -$330,146 |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $13,444,661 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $13,444,661 | 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 | CBIZ ADVISORS LLC | CategoryTxt |
| Amt | $11,950 | Amt |
| Net Investment Income | $5,975 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $5,975 | DisbursementsCharitablePrpsAmt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (64 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| AERCAP HOLDINGS | $1,899,651 | $5,792,150 |
| ALGOMA STEEL GROUP INC | $896,316 | $664,901 |
| ALLEGIANT TRAVEL CO | $1,581,473 | $1,881,680 |
| ALLY FINANCIAL INC | $849,000 | $1,486,010 |
| BEAZER HOMES USA | $961,440 | $1,183,526 |
| CENTERRA GOLD | $774,499 | $1,247,151 |
| CITIGROUP | $2,373,121 | $4,198,864 |
| CIVITAS RESOURCES | $2,462,031 | $2,179,583 |
| CRBG | $1,693,906 | $2,472,147 |
| EL DORADO GOLD COPR | $1,153,861 | $3,303,917 |
| EQUINOX GOLD | $2,619,467 | $4,133,494 |
| EVEREST GROUP LTD | $2,246,477 | $2,119,656 |
| GENERAL MOTORS | $2,391,665 | $3,761,185 |
| GENWORTH FINANCIAL | $1,512,647 | $2,735,373 |
| GERDAU S A | $965,904 | $1,014,644 |
| GLOBAL SHIP LEASE INC | $874,064 | $1,112,151 |
| GOLAR LNG LTD | $835,273 | $1,683,564 |
| HARLEY DAVIDSON INC | $2,577,652 | $2,927,434 |
| HOOKER FURNISHINGS | $506,853 | $280,829 |
| HOWARD HUGHES HOLDING | $645,968 | $773,378 |
| IAMGOLD COPR | $1,633,740 | $3,937,944 |
| JACKSON FINANCIAL GROUP | $1,042,235 | $2,446,683 |
| M/I HOMES INC | $1,223,628 | $2,874,515 |
| MOSAIC CO | $1,828,796 | $2,136,264 |
| NOMURA HOLDINGS INC | $1,083,322 | $1,428,797 |
| PARK HOTLES & RESORTS | $1,965,463 | $1,758,826 |
| RADIAN GROUP INC | $708,014 | $1,000,010 |
| RLJ LODGING TRUST | $1,028,388 | $966,119 |
| SIRIUSPOINT LTD | $621,073 | $1,352,333 |
| TAYLOR MORRISON HOME | $538,544 | $1,334,600 |
| TERNIUM SA | $1,944,293 | $1,743,984 |
| TUTOR PERINI CORP | $652,866 | $2,912,815 |
| UNUM GROUP | $690,993 | $2,021,748 |
| AERCAP HOLDINGS | $1,503,444 | $3,054,155 |
| ALGOMA STEEL GROUP INC | $233,813 | $241,844 |
| BEAZER HOMES USA | $373,212 | $459,422 |
| CENTERRA GOLD | $919,600 | $1,051,479 |
| CITIGROUP | $599,092 | $1,115,384 |
| CIVITAS RESOURCES | $1,163,256 | $1,117,009 |
| COOL CO LTD | $835,049 | $1,179,053 |
| ELDORADO GOLD COPR | $715,985 | $1,204,556 |
| EQUINOX GOLD | $1,511,145 | $2,271,293 |
| GENERAL MOTORS | $806,065 | $1,264,372 |
| GLOBAL SHIP LEASE INC | $596,099 | $918,629 |
| HARLEY DAVIDSON INC | $1,001,709 | $1,257,984 |
| IAMGOLD COPR | $1,322,066 | $2,489,401 |
| JACKSON FINANCIAL GROUP | $1,028,166 | $1,181,648 |
| M/I HOMES INC | $845,475 | $1,580,100 |
| NOMURA HOLDINGS INC | $1,280,195 | $1,729,123 |
| PARK HOTLES & RESORTS | $1,008,182 | $1,187,760 |
| SIRIUSPOINT LTD | $675,513 | $921,511 |
| TERNIUM SA | $526,474 | $439,370 |
| UNUM GROUP | $807,517 | $1,070,954 |
| CONDUIT HOLDINGS LTD | $1,549,382 | $1,446,877 |
| HANWA CO LTD | $896,900 | $1,239,020 |
| HONDA MOTOR CO LTD | $1,151,737 | $1,120,074 |
| KENMARE RESOURCES PLC | $842,354 | $675,936 |
| MARTINREA INTL INC | $969,053 | $1,237,999 |
| NN GROUP N V | $580,700 | $685,724 |
| OBS GROUP PLC | $1,414,983 | $1,701,953 |
| PACIFIC INDUSTRIAL CO LTD | $522,825 | $964,710 |
| TAIHEIYO CEMENT | $1,033,300 | $1,129,424 |
| TOYO SEIKAN KAISHA LTD | $1,530,314 | $2,187,027 |
| TOYOTA INDUSTRIES CORP | $628,102 | $789,011 |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp (2 entries)
| Category Or ItemCategoryOrItemTxt | Listed At Cost Or FMVListedAtCostOrFMVCd | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| DONALD SMITH FUTURES FUND LP | AT COST | $9,681,202 | $9,681,202 |
| DONALD SMITH VALUE FUND LP | AT COST | $7,667,887 | $7,667,887 |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DSCO ALL CAP( RETURN OF CAPITAL) | Desc |
| Amt | $82,547 | Amt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (5 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| PARTNERSHIPS OTHER EXPENSES | $97,693 | $97,693 | $0 |
| INSURANCE | $4,911 | $2,455 | $2,455 |
| PAYROLL FEES | $679 | $0 | $679 |
| DINNERS/LUNCHES | $866 | $0 | $866 |
| OFFICE EPENSES | $63 | $0 | $63 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt |
|---|---|---|---|
| REALIZED FX CURRENCY G/L | -$52,756 | -$52,756 | -$52,756 |
| K-1 INCOME | -$330,146 | -$330,146 | -$330,146 |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| KEY BANK CUSTODY FEES | $18,145 | $18,145 | $0 |
| DONALD SMITH & CO, INC. | $1,088,695 | $1,088,695 | $0 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (4 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| NYS TAXES PAID | $1,500 | $0 | $1,500 |
| PAYROLL TAXES | $9,274 | $0 | $9,274 |
| NJ TAXES | $31 | $0 | $31 |
| FEDERAL TAXES | $80,000 | $0 | $0 |
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