The Leon Smith Polk Foundation Inc

Foundation · Grantmaker New York, NY EIN: 45-4110224

The Leon Smith Polk Foundation Inc is a nonprofit organization focused on Arts, Culture & Humanities, based in New York, NY. IRS filing data is available from 2020 through 2024. In 2024, it awarded 12 grants totaling $202K.

Key facts about The Leon Smith Polk Foundation Inc

EIN
45-4110224
Latest 990 filing
Form 990-PF, 2024
Annual giving (2024)
$201,948
Grants made (2024)
12
Average grant
$16,829
Median grant
$12,500
New grantees (estimate)
42% first-time grantees (5 of 12, 2024)
Primary geography
New York (58% of itemized 2024 grant dollars)

Data from IRS Form 990-PF, 2024; updated April 2026. New grantees are estimated by matching recipient names across years (methodology).

Who The Leon Smith Polk Foundation Inc funds

By grant dollars, the top recipient states for The Leon Smith Polk Foundation Inc's 12 itemized 2024 grants were New York (58%), Minnesota (17%) and Michigan (12%). The most frequent recipient cities were New York, NY (6 grants). None of its 12 grants with a stated purpose were described as general or operating support. Recurring purposes include "Furtherance of Exempt Purpose" (12 grants).

Is The Leon Smith Polk Foundation Inc open to new grantees?

42%

first-time grantees, 2024

In 2024, 5 of 12 grantees (42%) were first-time recipients. First grants averaged $14K; repeat grants $19K. How we count

Medians: $10K first-time, $15K repeat.

  • 33% of 2024 grantees were also funded in 2023. Method
  • Giving grew 56% from 2021 to 2024. Method

Estimate from itemized IRS Form 990-PF grant lists (2020–2024). Recipient names are matched across years, so a renamed or misspelled grantee can look new; grants to individuals are left out. Methodology.

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Financial Overview

From 2024 IRS Form 990-PF · View filing

Total Assets

—

Annual Giving

$202K

-7.8% YoY

Grant Count

12

+20.0% YoY

Avg Grant Size

$17K

-23.2% YoY

About The Leon Smith Polk Foundation Inc

Based on IRS filings

The Leon Smith Polk Foundation Inc is a nonprofit organization focused on Arts, Culture & Humanities, based in New York, NY. IRS filing data is available from 2020 through 2024. In 2024, it awarded 12 grants totaling $202K.

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Geographic Focus

Where this funder awards grants

Grant Distribution by State

10states

Share of all 12 itemized 2024 grant dollars.

Cities

New YorkSt PaulBrooklynWoodstockAlbuquerqueAnn ArborBaltimoreCorvallisKatonahLongmontOklahoma CityRortlandStanta FeTahlequahTucsonWashington

Financial History

Multi-year comparison from IRS filings

Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$0.275$0.55$0.8250000000000001$1.120202021202220232024
Metric202420232022
Total Assets———
Revenue———
Expenses———
Qualifying Distributions———
Net Investment Income———
Distributable Amount———

Data update history

When this profile's IRS filing data changed on Grantable

  1. IRS filings on file for fiscal years 2020–2024

Giving Over Time

Total grant dollars and number of grants per year

$0$55K$110K$164K$219K4 grants20207 grants20219 grants202210 grants202312 grants2024

Grant Insights

How this funder distributes its grants

Top Recipients

Top 10 recipients in 2024

International Studio & Curatorial Program: $41KInternational Studio &Curatorial Program$41KCamargo Foundation: $35KCamargo Foundation$35KThe Regents of the University of Michigan: $25KThe Regents of the Universityof Michigan$25KThe Land with No Name Sanctuary: $20KThe Land with No NameSanctuary$20KIndependent Curators International: $20KIndependent CuratorsInternational$20KArttable: $15KArttable$15KLower East Side Printshop: $10KLower East Side Printshop$10KRiver Valley Arts Collective: $10KRiver Valley Arts Collective$10KAAMC Foundation: $10KAAMC Foundation$10KThe Elizabeth Foundation for the Arts: $8KThe Elizabeth Foundation forthe Arts$8K

Grant Size Distribution

42 grants across all recorded years

40<$50K2$50–100K$100–250K$250–500K$500K–1M$1–5M$5M+

Giving History

Grant recipients and amounts by year

Among its reported 2024 grants, the largest recipients include International Studio & Curatorial Program ($41,448), Camargo Foundation ($35,000), The Regents of the University of Michigan ($25,000).

RecipientPurposeAmount
INTERNATIONAL STUDIO & CURATORIAL PROGRAM Brooklyn, NYFurtherance of Exempt Purpose$41,448
CAMARGO FOUNDATION St Paul, MNFURTHERANCE OF EXEMPT PURPOSE$35,000
The Regents of the University of Michigan Ann Arbor, MIFurtherance of Exempt Purpose$25,000
The Land with No Name Sanctuary Tucson, AZFurtherance of Exempt Purpose$20,000
Independent Curators International New York, NYFurtherance of Exempt Purpose$20,000
ARTTABLE New York, NYFURTHERANCE OF EXEMPT PURPOSE$15,000
LOWER EAST SIDE PRINTSHOP New York, NYFURTHERANCE OF EXEMPT PURPOSE$10,000
River Valley Arts Collective Katonah, NYFurtherance of Exempt Purpose$10,000
AAMC Foundation New York, NYFurtherance of Exempt Purpose$10,000
The Elizabeth Foundation for the Arts New York, NYFurtherance of Exempt Purpose$7,500

Leadership & Key People

Officers and directors from IRS filings

Compensation Overview

From 2024 IRS filing

Patterson Sims — President: $50KPatterson SimsPresident$50K

From 2024 IRS filing

NameTitleHoursCompensation
Charlotta KotikTRUSTEE/Secretary——
Carter RatcliffeTrustee——
Patterson SimsPresident—$50,000
John KoegelTreasurer/Chairman/Trustee——

Subject Areas

Focus areas based on grantmaking activity

Frequently Asked Questions

What is The Leon Smith Polk Foundation Inc?

The Leon Smith Polk Foundation Inc is a nonprofit organization focused on Arts, Culture & Humanities, based in New York, NY. It holds — in total assets as of 2024.

Where does The Leon Smith Polk Foundation Inc operate?

The Leon Smith Polk Foundation Inc has awarded grants in Arizona, Colorado, District of Columbia, Maryland, Michigan, Minnesota, New Mexico, New York, Oklahoma, Oregon.

What size grants does The Leon Smith Polk Foundation Inc award?

In 2024, The Leon Smith Polk Foundation Inc awarded 12 grants totaling $202K — an average of about $17K per grant, based on its IRS Form 990 filings.

What is The Leon Smith Polk Foundation Inc's EIN?

The Leon Smith Polk Foundation Inc's EIN (Employer Identification Number) is 45-4110224. IRS Form 990 filing data is available on this page for 2020–2024.

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Data last updated April 2026. Sourced from IRS Form 990-PF filings.

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