The Leon Polk Smith Foundation Inc
The Leon Polk Smith Foundation Inc is a private foundation based in New York, NY. Its 2025 filing states that its charitable activity is to preserve, maintain, and enhance the work of Leon Polk Smith and to enhance understanding of the creative arts during the geometric-abstraction period.
Key facts about The Leon Polk Smith Foundation Inc
In short: The Leon Polk Smith Foundation Inc gave $240K across 15 grants in 2025 (avg $16K), mostly in New York. 27% of 2025 grantees were new. Source: 2025 IRS Form 990-PF.
- EIN
- 45-4110224
- Latest 990 filing
- Form 990-PF, 2025
- Annual giving (2025)
- $239,823
- Grants made (2025)
- 15
- Average grant
- $15,988
- Median grant
- $12,000
- New grantees (estimate)
- 27% first-time grantees (4 of 15, 2025; small sample)
- Total assets
- $11,639,015
- Primary geography
- New York (72% of itemized 2025 grant dollars)
- Accepts unsolicited proposals
- No
- How to apply
- The foundation makes contributions only to preselected charitable organizations and does not accept unsolicited requests for funds. Full details ↓
Data from IRS Form 990-PF, 2025; updated October 2026. New grantees are estimated by matching recipient names across years (methodology). Application details from Grantable's research on the foundation's public materials; confirm on its website before applying.
Financial Overview
From 2025 IRS Form 990-PF · View filing
Total Assets
$11.6M
-3.1% YoY
Annual Giving
$240K
+18.8% YoY
Grant Count
15
+25.0% YoY
Avg Grant Size
$16K
-5.0% YoY
Is The Leon Polk Smith Foundation Inc open to new grantees?
27%
first-time grantees, 2025
In 2025, 4 of 15 grantees (27%) were first-time recipients. With only 15 grantees, that is a small sample: one grantee more or less moves the share by about 7 points. First grants averaged $8K; repeat grants $19K. How we count
Medians: $8K first-time, $20K repeat.
- 60% of 2025 grantees were also funded in 2024. Method
- Giving grew 53% from 2022 to 2025. Method
- In 2023 it paid out 428% of its IRS minimum distribution (the 5% rule). Method
Estimate from itemized grant lists in IRS Form 990-PF filings (2020–2025). Recipient names are matched across years, so a renamed or misspelled grantee can look new; grants to individuals are left out. Methodology.
Mission & Focus Areas
The foundation’s stated charitable activity is the preservation, maintenance, and enhancement of Leon Polk Smith’s work, and the enhancement of understanding of the creative arts during the geometric-abstraction period. Its 2025 grants included organizations working in the arts. For example, grantee Independent Curators International describes its mission as providing collaboration and information for curators and promoting public understanding of curatorial practice. Grantee ArtTable describes itself as advancing the leadership of women and nonbinary people in the visual arts.
Grantmaking
In filing year 2025, the foundation reported 15 grants totaling $239,823. Grant amounts ranged from $3,000 to $41,998, with a median of $12,000.
Among its largest 2025 grants were $41,998 to International Studio & Curatorial Program; $30,000 to Camargo Foundation; $27,500 to Independent Curators International; $25,000 to ArtTable; and $20,000 each to The Land with No Name Sanctuary and Archives of American Art.
How to Apply
The foundation makes contributions only to preselected charitable organizations and does not accept unsolicited requests for funds.
Ready to take the next step with The Leon Polk Smith Foundation Inc?
Geographic Focus
Where this funder awards grants
In 2025, 72% of grant dollars went to recipients in New York, 13% to Minnesota, 8% to Arizona, 5% to Oklahoma, and 2% to New Mexico.
Grant Distribution by State
Share of 2025 grant dollars across all 15 itemized grants.
Cities
Giving Over Time
Total grant dollars and number of grants per year
From 2020 to 2025, annual grant giving ranged from $20K (2020) to $240K (2025). In 2025 it made 15 grants totaling $240K.
Grant Insights
How this funder distributes its grants
Top Recipients
Top 10 recipients in 2025
The largest 2025 recipient was International Studio & Curatorial Program ($42K). Together the top 10 received $212K.
Grant Size Distribution
53 grants across all recorded years
The most common grant size was under $50K: 51 grants of 53 (96%).
Giving History
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| International Studio & Curatorial Program Brooklyn, NY | Furtherance of Exempt Purpose | $41,998 |
| Camargo Foundation St. Paul, MN | Furtherance of Exempt Purpose | $30,000 |
| Independent Curators International New York, NY | Furtherance of Exempt Purpose | $27,500 |
| Arttable New York, NY | Furtherance of Exempt Purpose | $25,000 |
| The Land with No Name Sanctuary Tucson, AZ | Furtherance of Exempt Purpose | $20,000 |
| Archives Of American Art New York, NY | Furtherance of Exempt Purpose | $20,000 |
| AAMC Foundation New York, NY | Furtherance of Exempt Purpose | $15,325 |
| Oklahoma State University Foundation (OSU) Stillwater, OK | Furtherance of Exempt Purpose | $12,000 |
| River Valley Arts Collective Katonah, NY | Furtherance of Exempt Purpose | $10,000 |
| Franklin Furnace Long Island City, NY | Furtherance of Exempt Purpose | $10,000 |
Financial History
Multi-year comparison from IRS filings
| Filing year | Assets | Revenue | Expenses | Grants |
|---|---|---|---|---|
| 2025 | $11,639,015 | $307,817 | $683,969 | $239,823 (15 grants) |
| 2024 | $12,013,960 | $1,240,022 | $687,137 | $201,948 (12 grants) |
| 2023 | $11,474,022 | $837,874 | $910,276 | $219,100 (10 grants) |
| Metric | 2025 | 2024 | 2023 |
|---|---|---|---|
| Total Assets | $11,639,015 | $12,013,960 | $11,474,022 |
| Revenue | $307,817 | $1,240,022 | $837,874 |
| Expenses | $683,969 | $687,137 | $910,276 |
| Qualifying Distributions | $594,331 | $588,310 | $1,067,854 |
| Net Investment Income | $236,431 | $294,975 | — |
| Distributable Amount | — | — | $249,541 |
Data update history
When this profile's IRS filing data changed on Grantable
- Updated Form 990-PF for fiscal year 2020 (received by the IRS July 27, 2021)
- Updated Form 990-PF for fiscal year 2021 (received by the IRS November 2, 2022)
- Updated Form 990-PF for fiscal year 2022 (received by the IRS June 20, 2023)
- Updated Form 990-PF for fiscal year 2023 (received by the IRS July 29, 2024)
- Updated Form 990-PF for fiscal year 2024 (received by the IRS July 30, 2025)
- Added Form 990-PF for fiscal year 2025 (received by the IRS July 2, 2026)
- IRS filings on file for fiscal years 2020–2024
Leadership & Key People
Leadership team and compensation from IRS filings
The 2025 filing lists Charlotta Kotik as Trustee/Secretary, Carter Ratcliffe as Trustee, Patterson Sims as President, and John Koegel as Treasurer/Chairman/Trustee.
The Leon Polk Smith Foundation Inc is led by Patterson Sims, President on every filing since 2020; 1 of 4 officers listed in 2025 is compensated.
Officers on the 2025 filing
Patterson Sims
President
On filings since 2020
$50K (2024) → $50K (2025)
John Koegel
Treasurer, Chairman & Trustee
On filings since 2020
No compensation reported
Carter Ratcliffe
Trustee
On filings since 2020
No compensation reported
Charlotta Kotik
Trustee & Secretary
On filings since 2020
No compensation reported
Data from IRS Form 990 filings, 2020–2025. "On filings since" is the earliest filing we hold that lists the person; hours are average hours per week as reported.
Compensation Overview
From 2025 IRS filing
The highest reported compensation on the 2025 filing was $50K, to Patterson Sims (President).
Contact
Mailing address: 529 West 20Th Street Suite 10W, New York, NY 10011
Frequently asked questions about The Leon Polk Smith Foundation Inc
How much does The Leon Polk Smith Foundation Inc give each year?
The Leon Polk Smith Foundation Inc gave $240K across 15 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $202K across 12 grants.
What is The Leon Polk Smith Foundation Inc's typical grant size?
The Leon Polk Smith Foundation Inc's median grant in 2025 was $12,000, and its average grant was $15,988, across 15 grants on its 2025 IRS Form 990-PF. Organizations receiving their first grant from The Leon Polk Smith Foundation Inc that year got $8K on average.
Where does The Leon Polk Smith Foundation Inc give grants?
The Leon Polk Smith Foundation Inc gives mostly in New York: 72% of the grant dollars itemized on its 2025 IRS Form 990-PF went to recipients there. The next largest states were Minnesota (13%) and Arizona (8%). The most frequent recipient cities were New York, NY (7 grants).
Who are The Leon Polk Smith Foundation Inc's largest grantees?
The Leon Polk Smith Foundation Inc's largest 2025 grantees include International Studio & Curatorial Program ($41,998), Camargo Foundation ($30,000) and Independent Curators International ($27,500), according to its 2025 IRS Form 990-PF. Together they received 41% of its itemized 2025 grant dollars.
How large is The Leon Polk Smith Foundation Inc?
The Leon Polk Smith Foundation Inc reported $11.6M in total assets on its 2025 IRS Form 990-PF. Its revenue that year was $308K.
What does The Leon Polk Smith Foundation Inc fund?
The foundation’s stated charitable activity is the preservation, maintenance, and enhancement of Leon Polk Smith’s work, and the enhancement of understanding of the creative arts during the geometric-abstraction period. Its 2025 grants included organizations working in the arts. See mission & focus areas ↑
How do I apply for a grant from The Leon Polk Smith Foundation Inc?
The foundation makes contributions only to preselected charitable organizations and does not accept unsolicited requests for funds. Eligibility and process details are in the grantmaking section of this profile. See how to apply ↑
What is The Leon Polk Smith Foundation Inc's EIN?
The Leon Polk Smith Foundation Inc's EIN (Employer Identification Number) is 45-4110224. IRS Form 990 filing data is available on this page for 2020–2025.
Does The Leon Polk Smith Foundation Inc accept unsolicited proposals?
No, according to Grantable's research on the foundation's published guidelines. See how to apply ↑
Data last updated October 2026. Sourced from IRS Form 990-PF filings. Research dossier generated September 2026.
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