Nonprofit · EIN 45-4110224
LEON POLK SMITH FOUNDATION INC
Tax-exempt · NEW YORK, NY 10011
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $307,817 | $683,969 | -$376,152 | $11,639,015 | $3,365 | $11,635,650 |
| December 31, 2024 | 990-PF | $1,240,022 | $687,137 | $552,885 | $12,013,960 | $2,158 | $12,011,802 |
| December 31, 2023 | 990-PF | $837,874 | $910,276 | -$72,402 | $11,474,022 | $15,105 | $11,458,917 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Dividends
- $64,962
- Interest
- $44,442
- Net gain from sales of assets
- $189,680
- Other income
- $3,520
Expenses
- Grants and similar amounts paid
- $239,823
- Compensation of officers, directors and key employees
- $50,000
- Disbursements for charitable purposes
- $594,331
- Excise tax on investment income
- $3,286
Balance sheet and other
- Total assets, start of year
- $12,013,960
- Total assets, end of year
- $11,639,015
- Total liabilities, end of year
- $3,365
- Net assets, end of year
- $11,635,650
- Fair market value of assets
- $13,052,019
- Qualifying distributions
- $594,331
- Net investment income
- $302,604
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Patterson Sims 142 5th Ave 9th Floor, New York, NY 10011 | President | 0 | $50,000 |
| Charlotta Kotik 567 HENRY STREET, APT 1, BROOKLYN, NY 11231 | TRUSTEE/Secretary | 0 | $0 |
| Carter Ratcliffe 373 RED TOP ROAD, HIGHLAND, NY 12528 | Trustee | 0 | $0 |
| JOHN KOEGEL 180 VARICK STREET, SUITE 1102, NEW YORK, NY 10014 | TREASURER/CHAIRMAN/TRUSTEE | 0 | $0 |
990-PF for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Patterson Sims 142 5th Ave 9th Floor, New York, NY 10011 | President | 0 | $50,000 |
| Charlotta Kotik 567 HENRY STREET, APT 1, BROOKLYN, NY 11231 | TRUSTEE/Secretary | 0 | $0 |
| Carter Ratcliffe 373 RED TOP ROAD, HIGHLAND, NY 12528 | Trustee | 0 | $0 |
| JOHN KOEGEL 180 VARICK STREET, SUITE 1102, NEW YORK, NY 10014 | TREASURER/CHAIRMAN/TRUSTEE | 0 | $0 |
990-PF for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Charlotta Kotik 567 HENRY STREET, APT 1, BROOKLYN, NY 11231 | TRUSTEE/Secretary | 0 | $0 |
| Carter Ratcliffe 373 RED TOP ROAD, HIGHLAND, NY 12528 | Trustee | 0 | $0 |
| Patterson Sims 142 5th Ave 9th Floor, New York, NY 10011 | President | 0 | $0 |
| JOHN KOEGEL 180 VARICK STREET, SUITE 1102, NEW YORK, NY 10014 | TREASURER/CHAIRMAN/TRUSTEE | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 529 W 20TH ST STE 10W, NEW YORK, NY 10011-2800
- In care of
- % DAVIS & GRUTMAN LLP
- Signed the 990-PF
- JOHN KOEGEL, BOARD MEMBER
- Return prepared by
- DAVIS & GRUTMAN LLP
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 45-4110224
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private operating foundation
- Donations deductible (Pub 78)
- Private operating foundation, 50% limit
- Exempt since
- 2012
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Arts, culture and humanities (A40)
- Assets (IRS master file)
- $11,639,015
- Income (IRS master file)
- $3,958,478
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $307,817 | $683,969 | $11,639,015 | XML |
| 990-PF | December 2024 | $1,240,022 | $687,137 | $12,013,960 | XML |
| 990-PF | December 2023 | $837,874 | $910,276 | $11,474,022 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 45-4110224).
Questions about LEON POLK SMITH FOUNDATION INC
- What is the EIN of LEON POLK SMITH FOUNDATION INC?
- The employer identification number (EIN) of LEON POLK SMITH FOUNDATION INC is 45-4110224.
- Is LEON POLK SMITH FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2012.
- Are donations to LEON POLK SMITH FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private operating foundation, 50% limit).
- Which annual return does LEON POLK SMITH FOUNDATION INC file?
- Form 990-PF. Private foundations file every year.
- When is the next return of LEON POLK SMITH FOUNDATION INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LEON POLK SMITH FOUNDATION INC last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of LEON POLK SMITH FOUNDATION INC?
- The 990-PF for the year ended December 31, 2025 lists 4 people; 1 received compensation from the organization, the highest $50,000 (Patterson Sims, President).
- How much revenue does LEON POLK SMITH FOUNDATION INC have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $307,817, expenses of $683,969 and total assets of $11,639,015 at year end.
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