Form990-PF

Department of the Treasury
Internal Revenue Service
Return of Private Foundation
or Section 4947(a)(1) Nonexempt Charitable Trust
Treated as a Private Foundation
Note. The foundation may be able to use a copy of this return to satisfy state reporting requirements.
OMB No. 1545-0052
2012
Open to Public Inspection
For calendar year 2012, or tax year beginning 01-01-2012 , and ending 12-31-2012
Name of foundation
GORDON V & HELEN C SMITH FOUNDATION
 

Number and street (or P.O. box number if mail is not delivered to street address)8716 CRIDER BROOK WAY   Room/suite
City or town, state, and ZIP code
POTOMAC, MD20854
A Employer identification number

52-1440846
B Telephone number (see instructions)

(301) 469-8597
C bullet
G Check all that apply:

D 1. bullet
2. bullet
H Check type of organization:
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$10,563,326J Accounting method:
 
(Part I, column (d) must be on cash basis.)
E bullet
F bullet
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule) 22,100
2 Check bullet
3 Interest on savings and temporary cash investments 110,203 110,203  
4 Dividends and interest from securities...... 79,551 79,551  
5a Gross rents..............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 Click to see attachment -839,967
b Gross sales price for all assets on line 6a 3,116,885
7 Capital gain net income (from Part IV, line 2)...  
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule)....... Click to see attachment 151,572 143,412  
12 Total. Add lines 1 through 11........ -476,541 333,166  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 71,198      
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule)......... Click to see attachment 2,600     2,600
b Accounting fees (attach schedule)....... Click to see attachment 17,425 4,356   13,069
c Other professional fees (attach schedule)....        
17 Interest............... 175 175    
18 Taxes (attach schedule) (see instructions) Click to see attachment 6,896 6,896    
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings....... 64,727     64,727
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 16,518 16,518    
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 179,539 27,945   80,396
25 Contributions, gifts, grants paid........ 1,940,138 1,940,138
26 Total expenses and disbursements. Add lines 24 and 25 2,119,677 27,945   2,020,534
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -2,596,218
b Net investment income (if negative, enter -0-) 305,221
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2012)
Form 990-PF (2012)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.)		 Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing............... 741,529 667,919 667,919
2 Savings and temporary cash investments..........      
3 Accounts receivable bullet  
Less: allowance for doubtful accounts bullet        
4 Pledges receivable bullet  
Less: allowance for doubtful accounts bullet        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see page 15 of the
instructions)....................      
7 Other notes and loans receivable (attach schedule) bullet975,000
Less: allowance for doubtful accounts bullet   725,000 Click to see attachment975,000 975,000
8 Inventories for sale or use...............      
9 Prepaid expenses and deferred charges...........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)........ 4,530,143 Click to see attachment1,899,212 2,052,316
c Investments—corporate bonds (attach schedule)........      
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans..............      
13 Investments—other (attach schedule)........... 7,442,621 Click to see attachment7,689,251 6,868,091
14 Land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
15 Other assets (describe bullet) Click to see attachment400,000 Click to see attachment400,000  
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 13,839,293 11,631,382 10,563,326
Liabilities 17 Accounts payable and accrued expenses.......... 29,485 29,485
18 Grants payable...................    
19 Deferred revenue..................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe bullet) Click to see attachment1,139,230 Click to see attachment1,570,980
23 Total liabilities (add lines 17 through 22).......... 1,168,715 1,600,465
Net Assets or Fund Balances bullet
and complete lines 24 through 26 and lines 30 and 31.
24 Unrestricted....................    
25 Temporarily restricted................    
26 Permanently restricted................    
bullet
and complete lines 27 through 31.
27 Capital stock, trust principal, or current funds.........    
28 Paid-in or capital surplus, or land, bldg., and equipment fund    
29 Retained earnings, accumulated income, endowment, or other funds 12,670,578 10,030,917
30 Total net assets or fund balances (see page 17 of the
instructions).................... 12,670,578 10,030,917
31 Total liabilities and net assets/fund balances (see page 17 of
the instructions).................. 13,839,293 11,631,382
Part III Analysis of Changes in Net Assets or Fund Balances
1 Total net assets or fund balances at beginning of year—Part II, column (a), line 30 (must agree
with end-of-year figure reported on prior year’s return)............... 1 12,670,578
2 Enter amount from Part I, line 27a..................... 2 -2,596,218
3 Other increases not included in line 2 (itemize) bullet 3  
4 Add lines 1, 2, and 3.......................... 4 10,074,360
5 Decreases not included in line 2 (itemize) bulletClick to see attachment 5 43,443
6 Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30. 6 10,030,917
Form 990-PF (2012)
Form 990-PF (2012)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.) 		(b) How acquired
P—Purchase
D—Donation 		(c) Date acquired
(mo., day, yr.) 		(d) Date sold
(mo., day, yr.)
1a
b
c
d
e
(e) Gross sales price (f) Depreciation allowed
(or allowable) 		(g) Cost or other basis
plus expense of sale 		(h) Gain or (loss)
(e) plus (f) minus (g)
a
b
c
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l) Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i) F.M.V. as of 12/31/69 (j) Adjusted basis
as of 12/31/69 		(k) Excess of col. (i)
over col. (j), if any
a
b
c
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2  
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 . . . . . . . . . . . . . . . . 		Bracket 3  
Part V
Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income
(For optional use by domestic private foundations subject to the section 4940(a) tax on net investment income.)

If section 4940(d)(2) applies, leave this part blank.
Was the foundation liable for the section 4942 tax on the distributable amount of any year in the base period?
If “Yes,” the foundation does not qualify under section 4940(e). Do not complete this part.
1 Enter the appropriate amount in each column for each year; see page 18 of the instructions before making any entries.
(a)
Base period years Calendar
year (or tax year beginning in) 		(b)
Adjusted qualifying distributions 		(c)
Net value of noncharitable-use assets 		(d)
Distribution ratio
(col. (b) divided by col. (c))
2011 3,187,236 10,212,395 0.312095
2010 3,278,816 13,285,970 0.246788
2009 5,287,812 13,212,933 0.400200
2008 7,244,096 34,081,495 0.212552
2007 11,566,462 64,077,629 0.180507
2 Total of line 1, column (d) ...................... 2 1.352142
3 Average distribution ratio for the 5-year base period—divide the total on line 2 by 5, or by
the number of years the foundation has been in existence if less than 5 years. . . 		3 0.270428
4 Enter the net value of noncharitable-use assets for 2012 from Part X, line 5..... 4 10,430,943
5 Multiply line 4 by line 3....................... 5 2,820,819
6 Enter 1% of net investment income (1% of Part I, line 27b)........... 6 3,052
7 Add lines 5 and 6......................... 7 2,823,871
8 Enter qualifying distributions from Part XII, line 4.............. 8 2,020,534
If line 8 is equal to or greater than line 7, check the box in Part VI, line 1b, and complete that part using a 1% tax rate. See
the Part VI instructions.
Form 990-PF (2012)
Form 990-PF (2012)
Page 4
Part VI
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see page 18 of the instructions)
1a Bulletand enter “N/A” on line 1. Bracket
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b 1 6,104
hereBulletand enter 1% of Part I, line 27b...................
c All other domestic foundations enter 2% of line 27b. Exempt foreign organizations enter 4% of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2  
3 Add lines 1 and 2............................ 3 6,104
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-). 4  
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 6,104
6 Credits/Payments:
a 2012 estimated tax payments and 2011 overpayment credited to 2012 6a  
b Exempt foreign organizations—tax withheld at source....... 6b
c Tax paid with application for extension of time to file (Form 8868) 6c  
d Backup withholding erroneously withheld ........... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7  
8 Enter any penalty for underpayment of estimated tax. if Form 2220 is attached. Click to see attachment 8 137
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9 6,241
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10  
11 Enter the amount of line 10 to be: Credited to 2013 estimated taxBullet   Refunded Bullet 11  
Part VII-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes (see page 19 of
the instructions for definition)?............................
1b
 
No
If the answer is “Yes” to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. bullet$   (2) On foundation managers.bullet$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$  
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If “Yes,” attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If “Yes,” attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?........
4a
Yes
 
b
If “Yes,” has it filed a tax return on Form 990-T for this year?...................
4b
Yes
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If “Yes,” attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
  • By language in the governing instrument, or
  • By state legislation that effectively amends the governing instrument so that no mandatory directions
    • that conflict with the state law remain in the governing instrument?................
    6
    Yes
     
    7
    Did the foundation have at least $5,000 in assets at any time during the year? If “Yes,” complete Part II, col. (c), and Part XV.
    7
    Yes
     
    8a
    Enter the states to which the foundation reports or with which it is registered (see instructions)
    bulletDE, MD, VA
    b
    If the answer is “Yes” to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
    General (or designate) of each state as required by General Instruction G? If “No,” attach explanation .
    8b
    Yes
     
    9
    Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
    or 4942(j)(5) for calendar year 2012 or the taxable year beginning in 2012 (see instructions for Part XIV)?
    If “Yes,” complete Part XIV.............................
    9
     
    No
    10
    Did any persons become substantial contributors during the tax year? If “Yes,” attach a schedule listing their names and addresses.
    10
     
    No
    11
    At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
    meaning of section 512(b)(13)? If "Yes," attach schedule. (see instructions) .............
    11
     
     
    12
    Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
    advisory privileges? If "Yes," attach statement (see instructions).................
    12
     
    No
    13
    Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
    13
    Yes
     
    Website addressbulletN/A
    14
    The books are in care ofbulletJOSEPH R PARKER Telephone no.bullet (703) 821-2500
    Located atbulletPO BOX 11083MCLEANVA ZIP+4bullet22102
    15
    Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041.........bullet
    and enter the amount of tax-exempt interest received or accrued during the year ......bullet
    15  
    16
    At any time during calendar year 2012, did the foundation have an interest in or a signature or other authority over
    a bank, securities, or other financial account in a foreign country? .................
    16
     
    No
    See instructions for exceptions and filing requirements for Form TD F 90-22.1. If "Yes", enter the name of the foreign country bullet  
    Form 990-PF (2012)
    Form 990-PF (2012)
    Page 5
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required
    File Form 4720 if any item is checked in the “Yes” column, unless an exception applies.
    Yes
    No
    1a
    During the year did the foundation (either directly or indirectly):
    (1) Engage in the sale or exchange, or leasing of property with a disqualified person?
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person?.........................
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person?
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person?
    (5) Transfer any income or assets to a disqualified person (or make any of either available
    for the benefit or use of a disqualified person)?.................
    (6) Agree to pay money or property to a government official? (Exception. Check “No”
    if the foundation agreed to make a grant to or to employ the official for a period
    after termination of government service, if terminating within 90 days.).........
    b
    If any answer is “Yes” to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
    section 53.4941(d)-3 or in a current notice regarding disaster assistance (see page 20 of the instructions)?...
    1b
     
     
    .........bullet
    c
    Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
    that were not corrected before the first day of the tax year beginning in 2012?.............
    1c
     
    No
    2
    Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
    operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
    a
    At the end of tax year 2012, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2012?...............
    If “Yes,” list the years bullet20, 20, 20, 20
    b
    Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
    (relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
    to all years listed, answer “No” and attach statement—see instructions.) ..............
    2b
     
     
    c
    If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
    bullet20, 20, 20, 20
    3a
    Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
    any time during the year?.........................
    b
    If “Yes,” did it have excess business holdings in 2012 as a result of (1) any purchase by the foundation
    or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
    by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
    the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
    if the foundation had excess business holdings in 2012.)....................
    3b
     
    No
    4a
    Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
    4a
     
    No
    b
    Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
    charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2012?
    4b
     
     
    5a
    During the year did the foundation pay or incur any amount to:
    (1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))?
    (2) Influence the outcome of any specific public election (see section 4955); or to carry
    on, directly or indirectly, any voter registration drive?...............
    (3) Provide a grant to an individual for travel, study, or other similar purposes?
    (4) Provide a grant to an organization other than a charitable, etc., organization described
    in section 509(a)(1), (2), or (3), or section 4940(d)(2)? (see instructions)........
    (5) Provide for any purpose other than religious, charitable, scientific, literary, or
    educational purposes, or for the prevention of cruelty to children or animals?........
    b
    If any answer is “Yes” to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
    Regulations section 53.4945 or in a current notice regarding disaster assistance (see instructions)? ......
    5b
     
     
    .........bullet
    c
    If the answer is “Yes” to question 5a(4), does the foundation claim exemption from the
    tax because it maintained expenditure responsibility for the grant?............
    If “Yes,” attach the statement required by Regulations section 53.4945–5(d).
    6a
    Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
    a personal benefit contract?........................
    b
    Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract?....
    6b
     
    No
    If “Yes” to 6b, file Form 8870.
    7a
    At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
    b
    If yes, did the foundation receive any proceeds or have any net income attributable to the transaction? ....
    7b
     
     
    Form 990-PF (2012)
    Form 990-PF (2012)
    Page 6
    Part VIII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors
    1 List all officers, directors, trustees, foundation managers and their compensation (see instructions).
    (a) Name and address (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation
     (If not paid, enter
    -0-)     		(d) Contributions to
    employee benefit plans
    and deferred compensation     		(e) Expense account,
    other allowances
    GORDON V SMITHClick to see attachment PRESIDENT
    40.00     		0 0 0
    8716 CRIDER BROOK WAY
    POTOMAC,MD20854
    HELEN C SMITHClick to see attachment VICE-PRES.
    40.00     		0 0 0
    8716 CRIDER BROOK WAY
    POTOMAC,MD20854
    BRUCE G SMITHClick to see attachment DIRECTOR
    10.00     		0 0 0
    220 BUXTON ROAD
    FALLS CHURCH,VA22046
    DOUGLAS I SMITHClick to see attachment DIRECTOR
    1.00     		0 0 0
    2800 PINE HOLLOW ROAD
    OAKTON,VA22124
    CYNTHIA J SKARBEKClick to see attachment DIRECTOR
    10.00     		71,198 0 0
    2810 AVENUE OF THE WOODS
    LOUISVILLE,KY40241
    2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE.”
    (a) Name and address of each employee paid more than $50,000 (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation (d) Contributions to
    employee benefit
    plans and deferred
    compensation     		(e) Expense account,
    other allowances
    NONE
    Total number of other employees paid over $50,000...................bullet  
    3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
    (a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
    NONE
    Total number of others receiving over $50,000 for professional services.............bullet  
    Part IX-A
    Summary of Direct Charitable Activities
    List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
    1
     
    2  
    3  
    4  
    Form 990-PF (2012)
    Form 990-PF (2012)
    Page 7
    Part IX-B
    Summary of Program-Related Investments (see instructions)
    Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
    1 N/A  
    2  
    All other program-related investments. See page 24 of the instructions.
    3  
    Total. Add lines 1 through 3..........................bullet  
    Part X
    Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations,
    see instructions.)
    1
    Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
    purposes:
    a
    Average monthly fair market value of securities...................
    1a
    2,576,867
    b
    Average of monthly cash balances.......................
    1b
    782,028
    c
    Fair market value of all other assets (see instructions)................
    1c
    7,230,895
    d
    Total (add lines 1a, b, and c).........................
    1d
    10,589,790
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) .............
    1e
     
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
     
    3
    Subtract line 2 from line 1d.........................
    3
    10,589,790
    4
    Cash deemed held for charitable activities. Enter 1 1⁄2% of line 3 (for greater amount, see
    instructions) .............................
    4
    158,847
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    10,430,943
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    521,547
    Part XI
    Distributable Amount bullet and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
    521,547
    2a
    Tax on investment income for 2012 from Part VI, line 5......
    2a
    6,104
    b
    Income tax for 2012. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    6,104
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    515,443
    4
    Recoveries of amounts treated as qualifying distributions................
    4
     
    5
    Add lines 3 and 4............................
    5
    515,443
    6
    Deduction from distributable amount (see instructions).................
    6
     
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII,
    line 1................................
    7
    515,443
    Part XII
    Qualifying Distributions (see instructions)
    1
    Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
    a
    Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
    1a
    2,020,534
    b
    Program-related investments—total from Part IX-B..................
    1b
     
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
     
    3
    Amounts set aside for specific charitable projects that satisfy the:
    a
    Suitability test (prior IRS approval required)....................
    3a
     
    b
    Cash distribution test (attach the required schedule) .................
    3b
     
    4
    Qualifying distributions. Add lines 1a through 3b. Enter here and on Part V, line 8, and Part XIII, line 4
    4
    2,020,534
    5
    Foundations that qualify under section 4940(e) for the reduced rate of tax on net investment
    income. Enter 1% of Part I, line 27b (see instructions).................
    5
     
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
    2,020,534
    Note: The amount on line 6 will be used in Part V, column (b), in subsequent years when calculating whether the foundation qualifies for
    the section 4940(e) reduction of tax in those years.
    Form 990-PF (2012)
    Form 990-PF (2012)
    Page 8
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2011     		(c)
    2011     		(d)
    2012
    1 Distributable amount for 2012 from Part XI, line 7 515,443
    2 Undistributed income, if any, as of the end of 2012:
    a Enter amount for 2011 only.......  
    b Total for prior years:20, 20, 20  
    3 Excess distributions carryover, if any, to 2012:
    a From 2007....... 8,443,239
    b From 2008....... 5,548,012
    c From 2009....... 4,627,165
    d From 2010....... 2,629,413
    e From 2011....... 2,694,876
    fTotal of lines 3a through e......... 23,942,705
    4Qualifying distributions for 2012 from Part
    XII, line 4: bullet$ 2,020,534
    a Applied to 2011, but not more than line 2a  
    b Applied to undistributed income of prior years
    (Election required—see instructions)......     		 
    c Treated as distributions out of corpus (Election
    required—see instructions).........     		 
    d Applied to 2012 distributable amount..... 515,443
    e Remaining amount distributed out of corpus 1,505,091
    5 Excess distributions carryover applied to 2012.    
    (If an amount appears in column (d), the
    same amount must be shown in column (a).)
    6Enter the net total of each column as
    indicated below:
    a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 25,447,796
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ...........     		 
    c Enter the amount of prior years’ undistributed
    income for which a notice of deficiency has
    been issued, or on which the section 4942(a)
    tax has been previously assessed......     		 
    d Subtract line 6c from line 6b. Taxable amount
    —see instructions ...........     		 
    e Undistributed income for 2011. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		 
    f Undistributed income for 2012. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2013 ..........     		0
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (see
    instructions) .............     		 
    8Excess distributions carryover from 2007 not
    applied on line 5 or line 7 (see instructions) ...     		8,443,239
    9Excess distributions carryover to 2013.
    Subtract lines 7 and 8 from line 6a ......     		17,004,557
    10 Analysis of line 9:
    a Excess from 2008.... 5,548,012
    b Excess from 2009.... 4,627,165
    c Excess from 2010.... 2,629,413
    d Excess from 2011.... 2,694,876
    e Excess from 2012.... 1,505,091
    Form 990-PF (2012)
    Form 990-PF (2012)
    Page 9
    Part XIV
    Private Operating Foundations (see instructions and Part VII-A, question 9)
    1a If the foundation has received a ruling or determination letter that it is a private operating
    foundation, and the ruling is effective for 2012, enter the date of the ruling.......bullet
     
    b Check box to indicate whether the organization is a private operating foundation described in section or
    2a Enter the lesser of the adjusted net
    income from Part I or the minimum
    investment return from Part X for each
    year listed ..........     		Tax year Prior 3 years (e) Total
    (a) 2012 (b) 2011 (c) 2010 (d) 2009
             
    b 85% of line 2a .........          
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....     		         
    d Amounts included in line 2c not used directly
    for active conduct of exempt activities ....     		         
    e Qualifying distributions made directly
    for active conduct of exempt activities.
    Subtract line 2d from line 2c ....     		         
    3 Complete 3a, b, or c for the
    alternative test relied upon:
    a “Assets” alternative test—enter:
    (1) Value of all assets ......          
    (2) Value of assets qualifying
    under section 4942(j)(3)(B)(i)    		          
    b “Endowment” alternative test— enter 2⁄3
    of minimum investment return shown in
    Part X, line 6 for each year listed...     		         
    c “Support” alternative test—enter:
    (1) Total support other than gross
    investment income (interest,
    dividends, rents, payments
    on securities loans (section
    512(a)(5)), or royalties) ....     		         
    (2) Support from general public
    and 5 or more exempt
    organizations as provided in
    section 4942(j)(3)(B)(iii)....     		         
    (3) Largest amount of support
    from an exempt organization    		          
    (4) Gross investment income          
    Part XV
    Supplementary Information (Complete this part only if the organization had $5,000 or more in
    assets at any time during the year—see instructions.)
    1Information Regarding Foundation Managers:
    aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
    before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
    GORDON V SMITH
    bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
    ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
    NONE
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number or e-mail of the person to whom applications should be addressed:
    GORDON V AND HELEN C SMITH
    8716 CRIDER BROOK WAY
    POTOMAD,MD20854
    (301) 469-8597
    bThe form in which applications should be submitted and information and materials they should include:
    NO ESTABLISHED FORM OR CRITERIA
    cAny submission deadlines:
    NONE
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    NONE
    Form 990-PF (2012)
    Form 990-PF (2012)
    Page 10
    Part XV
    Supplementary Information (continued)
    3 Grants and Contributions Paid During the Year or Approved for Future Payment
    Recipient If recipient is an individual,
    show any relationship to
    any foundation manager
    or substantial contributor
    		 Foundation
    status of
    recipient     		Purpose of grant or
    contribution     		Amount
    Name and address (home or business)
    aPaid during the year
    AFRICAN INLAND MISSION
    RECEIPTING DEPT
    PO BOX 3011
    PEACHTREE CITY,GA302697611     		NONE PUBLIC GENERAL SUPPORT 1,000
    ALASKSA BIBLE INSTITUTE
    1295 MISSION ROAD
    HOMER,AK99603     		NONE PUBLIC GENERAL SUPPORT 500
    ALBION COLLEGE
    611 EAST PARKER STREET
    ALBION,MI49224     		NONE PUBLIC GENERAL SUPPORT 1,000
    AMERICAN CANCER SOCIETY
    250 WILLIAMS STREET NW
    ATLANTA,GA30303     		NONE PUBLIC GENERAL SUPPORT 500
    AMERICAN HEART ASSOCIATION
    7203 POPLAR STREET
    ANNANDALE,VA22003     		NONE PUBLIC GENERAL SUPPORT 50
    ASIA HARVEST
    353 JONESTOWN ROAD
    SUITE 320
    WINSTON SALEM,NC27104     		NONE PUBLIC GENERAL SUPPORT 500
    BASEBALL CHAPEL
    PO BOX 302
    SPRINGFIELD,PA19064     		NONE PUBLIC GENERAL SUPPORT 1,000
    BETHESDA UNITED METHODIST
    8300 OLD GEORGETOWN ROAD
    BETHESDA,MD20814     		NONE PUBLIC GENERAL SUPPORT 25,000
    BETHESDA UNITED METHODIST
    8300 OLD GEORGETOWN ROAD
    BETHESDA,MD20814     		NONE PUBLIC LOAVES AND FISHES SPEC PROJ 707
    BETHESDA UNITED METHODIST
    8300 OLD GEORGETOWN ROAD
    BETHESDA,MD20814     		NONE PUBLIC MEMORIAL(S) 200
    BETHESDA UNITED METHODIST CHURCH
    8300 OLD GEORGETWON ROAD
    BETHESDA,MD20814     		NONE PUBLIC CHRISTMAS EVE OFFERING 500
    CENTER FOR EQUAL OPPORTUNITY
    7700 LEESBURG PIKE SUITE
    FALLS CHURCH,VA22043     		NONE PUBLIC GENERAL SUPPORT 20,000
    COVENANT LIFE CHURCH
    PO BOX 171
    GRAND HAVEN,MI49417     		NONE PUBLIC GENERAL SUPPORT 5,000
    DEPAUW UNIVERSITY
    PO BOX 37
    GREENCASTLE,IN46135     		NONE PUBLIC GENERAL SUPPORT 50,000
    EXECUTIVES WITHOUT BORDERS
    410 PARKE AVENUE
    15TH FLOOR SUITE 1530
    NEW YORK CITY,NY10022     		NONE PUBLIC GENERAL SUPPORT 5,000
    GOOD NEWS FOR INDIA
    PO BOX 7576
    LA VERNE,CA91750     		NONE PUBLIC GENERAL SUPPORT 2,000
    GRASSROOT SOCCER INC
    P O BOX 712
    NORWICH,CT06360     		NONE PUBLIC GENERAL SUPPORT 200
    GREEN STREET CHURCH
    639 S GREEN STREET
    WINSTON SALEM,NC27101     		NONE PUBLIC GENERAL SUPPORT 300
    HERITAGE FOUNDATION
    214 MASSACHUSETTS AVE NE
    WASHINGTON,DC20002     		NONE PUBLIC GENERAL SUPPORT 10,000
    HOME AID OF NORTHERN VIRGINIA
    3901 CENTERVIEW DRIVE
    CHANTILLY,VA20151     		NONE PUBLIC GENERAL SUPPORT 50,000
    INSTITUTE FOR JUSTICE
    901 N GLEBE ROAD
    SUITE 900
    ARLINGTON,VA22203     		NONE PUBLIC GENERAL SUPPORT 1,500
    INTERNATIONAL CARE MINISTRIES
    7498 SHERIDAN PLACE
    LAPLATA,MD20646     		NONE PUBLIC GENERAL SUPPORT 1,800
    KENNEDY CENTER HONORS
    2700 F STREET NW
    WASHINGTON,DC20566     		NONE PUBLIC GENERAL SUPPORT 21,664
    KID'S HOPE USA
    100 PINE STREET
    ZEELAND,MI49464     		NONE PUBLIC GENERAL SUPPORT 4,500
    KOMEN (SUSAN G) 3 DAY
    P O BOX 660843
    DALLAS,TX752660843     		NONE PUBLIC GENERAL SUPPORT 300
    LOUDOUN YOUTH INC
    PO BOX 1732
    LEESBURG,VA20177     		NONE PUBLIC GENERAL SUPPORT 10,000
    LOVE INC
    1106 FULTON AVE
    GRAND HAVEN,MI49417     		NONE PUBLIC GENERAL SUPPORT 1,000
    MADD
    10440 SHAKER DRIVE
    SUITE 207
    COLUMBIA,MD21046     		NONE PUBLIC GENERAL SUPPORT 50
    NEW LIFE CHRISTIAN FELLOWSHIP
    2777 KNAPP STREET NE
    GRAND RAPIDS,MI49525     		NONE PUBLIC GENERAL SUPPORT 2,000
    NORTHPOINT CHURCH
    PO BOX 48644
    COON RAPIDS,MN55448     		NONE PUBLIC GENERAL SUPPORT 2,000
    OHIO WESLEYAN UNIVERSITY
    61 S SANDUSKY STREET
    DELAWARE,OH43015     		NONE PUBLIC ANNUAL FUND 10,000
    OHIO WESLEYAN UNIVERSITY
    61 S SANDUSKY STREET
    DELAWARE,OH43015     		NONE PUBLIC FILIPINO STUDENTS 5,471
    OHIO WESLEYAN UNIVERSITY
    61 S SANDUSKY STREET
    DELAWARE,OH43015     		NONE PUBLIC GIFT PLANNING PROGRAM 813,200
    OHIO WESLEYAN UNIVERSITY
    61 S SANDUSKY STREET
    DELAWARE,OH43015     		NONE PUBLIC INTERNATIONAL STUDENT SERVICES 32,565
    OHIO WESLEYAN UNIVERSITY
    61 S SANDUSKY STREET
    DELAWARE,OH43015     		NONE PUBLIC MEMORIAL GIFT HUBBART/SHIPPS 100
    OHIO WESLEYAN UNIVERSITY
    61 S SANDUSKY STREET
    DELAWARE,OH43015     		NONE PUBLIC PRESIDENT'S CIRCLE 10,000
    OHIO WESLEYAN UNIVERSITY
    61 S SANDUKSY STREET
    DELAWARE,OH43015     		NONE PUBLIC WOMEN AS LEADERS SCHOLARSHIP 92,136
    OPERATION MOBILIZATION
    PO BOX 444
    TYRONE,GA30290     		NONE PUBLIC GENERAL SUPPORT 1,000
    OPPORTUNITY INTERNATIONAL
    PO BOX 3695
    OAK BROOK,IL60522     		NONE PUBLIC GENERAL SUPPORT 10,000
    OPPORTUNITY INTERNATIONAL
    P O BOX 3695
    OAK BROOK,IL60522     		NONE PUBLIC PHILIPPINE PROGRAM 171,403
    PITTSBURGH KIDS FOUNDATIO
    116 FEDEAL AVENUE - 2ND F
    PITTSBURGH,PA15212     		NONE PUBLIC GENERAL SUPPORT 13,000
    PROJECT MEDSEND
    PO BOX 1098
    ORANGE,CT06477     		NONE PUBLIC GENERAL SUPPORT 1,000
    REIGN MINISTRIES
    5401 WEST BROADWAY
    MINNEAPOLIS,MN55428     		NONE PUBLIC GENERAL SUPPORT 250
    RIVENDELL SCHOOL
    5700 LEE HIGHWAY
    ARLINGTON,VA22207     		NONE PUBLIC GENERAL SUPPORT 1,000
    SAVE THE RHINO INTERNATIONAL
    16 WINCHESTER WALK
    LONDON,ENGLAND  
    UK     		NONE PUBLIC GENERAL SUPPORT 17,491
    SCHOOL OF ST JUDE
    PO BOX 11875
    ARUSHA    
    TZ     		NONE FOREIGN ORG BOARDING HOUSE 103,000
    SCHOOL OF ST JUDE
    PO BOX 11875
    ARUSHA    
    TZ     		NONE FOREIGN ORG. BOARDING HOUSE 82,500
    SCHOOL OF ST JUDE
    PO BOX 11875
    ARUSHA    
    TZ     		NONE FOREIGN ORG. GENERAL SUPPORT 3,782
    SHARE INC
    1901 NORTH MOORE ST
    ARLINGTON,VA22209     		NONE PUBLIC GENERAL SUPPORT 600
    SYNERGOS INSTITUTE
    51 MADISON AVENUE
    NEW YORK,NY10010     		NONE PUBLIC GENERAL SUPPORT 24,500
    TIKKUN INTERNATIONAL
    PO BOX 2997
    GAITHERSBURG,MD20886     		NONE PUBLIC GENERAL SUPPORT 500
    TRI CITIES MINISTRIES COUNSEL
    120 S FIFTH STREET
    GRAND HAVEN,MI49417     		NONE PUBLIC GENERAL SUPPORT 3,250
    WAVE CHURCH
    1000 N GREAT NECK ROAD
    VIRGINIA BEACH,VA23454     		NONE PUBLIC GENERAL SUPPORT 500
    WESLEY THEOLOGICAL SEMINARY
    4500 MASSACHUSETTS AVENUE
    WASHINGTON,DC20037     		NONE PUBLIC ANNUAL FUND 10,000
    WESLEY THEOLOGICAL SEMINARY
    4500 MASSACHUSETTS AVENUE
    WASHINGTON,DC20037     		NONE PUBLIC FOCUS 1,500
    WESLEY THEOLOGICAL SEMINARY
    4500 MASSACHUSETTS AVENUE
    WASHINGTON,DC20037     		NONE PUBLIC CAMPAIGN FOR WESLEY 312,019
    WESLEYAN CHURCH CORPORATION
    4600 UNION ROAD
    BUFFALO,NY14225     		NONE PUBLIC GENERAL SUPPORT 500
    WORLD VISION
    PO BOX 9716
    FEDERAL WAY,WA98603     		NONE PUBLIC GENERAL SUPPORT 100
    YOUTH FOR TOMORROW
    11835 HAZEL CIRCLE DRIVE
    BRISTOW,VA20136     		NONE PUBLIC GENERAL SUPPORT 500
    Total .................................bullet 3a 1,940,138
    bApproved for future payment
    Total .................................bullet 3b  
    Form 990-PF (2012)
    Form 990-PF (2012)
    Page 11
    Part XVI-A
    Analysis of Income-Producing Activities
    Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
    Related or exempt
    function income
    (See instructions.)
    1Program service revenue: (a)
    Business code     		(b)
    Amount     		(c)
    Exclusion code     		(d)
    Amount
    a
    b
    c
    d
    e
    f
    gFees and contracts from government agencies          
    2 Membership dues and assessments....          
    3Interest on savings and temporary cash investments     14 110,203  
    4 Dividends and interest from securities....     14 79,551  
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....          
    6Net rental income or (loss) from personal property          
    7 Other investment income..... 531390 8,160 14 143,412  
    8Gain or (loss) from sales of assets other than inventory         -839,967
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory..          
    11 Other revenue: a
    b
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e).. 8,160 333,166 -839,967
    13Total. Add line 12, columns (b), (d), and (e)..................
    13-498,641
    (See worksheet in line 13 instructions to verify calculations.)
    Part XVI-B
    Relationship of Activities to the Accomplishment of Exempt Purposes
    Line No.
    DownArrow     		Explain below how each activity for which income is reported in column (e) of Part XVI-A contributed importantly to
    the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
    instructions.)
    Form 990-PF (2012)
    Form 990-PF (2012)
    Page 12
    Part XVII
    Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
    1
    Did the organization directly or indirectly engage in any of the following with any other organization described in section
    Yes
    No
    501(c) of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
    a
    Transfers from the reporting foundation to a noncharitable exempt organization of:
    (1) Cash...................................
    1a(1)
     
    No
    (2) Other assets.................................
    1a(2)
     
    No
    b
    Other transactions:
    (1) Sales of assets to a noncharitable exempt organization....................
    1b(1)
     
    No
    (2) Purchases of assets from a noncharitable exempt organization..................
    1b(2)
     
    No
    (3) Rental of facilities, equipment, or other assets.......................
    1b(3)
     
    No
    (4) Reimbursement arrangements...........................
    1b(4)
     
    No
    (5) Loans or loan guarantees.............................
    1b(5)
     
    No
    (6) Performance of services or membership or fundraising solicitations................
    1b(6)
     
    No
    c
    Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
    1c
     
    No
    d
    If the answer to any of the above is “Yes,” complete the following schedule. Column (b) should always show the fair market value
    of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
    in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
    (a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
    2a
    Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
    described in section 501(c) of the Code (other than section 501(c)(3)) or in section 527?...........
    b
    If “Yes,” complete the following schedule.
    (a) Name of organization (b) Type of organization (c) Description of relationship
    Sign Here
    Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer or fiduciary) is based on all information of which preparer has any knowledge.
    Bullet Bullet
    May the IRS discuss this return
    with the preparer shown below
    (see instr.)?
    Signature of officer or trustee Date Title
    Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date PTIN
    Firm's namebullet



    Firm's addressbullet







         		Firm's EINbullet
    Phone no.
    Form 990-PF (2012)
    Additional Data


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description
    Schedule B
    (Form 990, 990-EZ,
    or 990-PF)
    Department of the Treasury
    Internal Revenue Service
    Schedule of Contributors
    Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
    OMB No. 1545-0047
    2012
    Name of the organization
    GORDON V & HELEN C SMITH FOUNDATION
     
    Employer identification number

    52-1440846
    Organization type (check one):
    Filers of:
    Section:
    Form 990 or 990-EZ





    Form 990-PF




    Check if your organization is covered by the General Rule or a Special Rule.  
    Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
    General Rule
    Special Rules
    ......................... Arrow Bullet   $    
    Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
    990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2 of its Form 990; or check the box on line H of its
    Form 990-EZ or on Part I, line 2 of its Form 990-PF, to certify that it does not meet the filing requirements of Schedule B (Form 990,
    990-EZ, or 990-PF).
    For Paperwork Reduction Act Notice, see the Instructions
    for Form 990, 990-EZ, or 990-PF.
    Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2012)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2012)
    Page 2
    Name of organization
    GORDON V & HELEN C SMITH FOUNDATION
          		Employer identification number

    52-1440846
    Part I
    Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
    		     
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    1
     
     

    MILLER AND SMITH INC    
    8401 GREENSBORO DRIVE
    SUITE 450  
    MCLEAN, VA   22102

    		$21,100


    (Complete Part II if there is a noncash contribution.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

         
     
       

    		$  


    (Complete Part II if there is a noncash contribution.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

         
     
       

    		$  


    (Complete Part II if there is a noncash contribution.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

         
     
       

    		$  


    (Complete Part II if there is a noncash contribution.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

         
     
       

    		$  


    (Complete Part II if there is a noncash contribution.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

         
     
       

    		$  


    (Complete Part II if there is a noncash contribution.)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2012)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2012)
    Page 3
    Name of organization
    GORDON V & HELEN C SMITH FOUNDATION
          		Employer identification number

    52-1440846
    Part II
    Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
    		     
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    Schedule B (Form 990, 990-EZ, or 990-PF) (2012)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2012)
    Page 4
    Name of organization
    GORDON V & HELEN C SMITH FOUNDATION
          		Employer identification number

    52-1440846
    Part III
    Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations
    that total more than $1,000 for the year. Complete columns (a) through (e) and the following line entry.
    For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,
    contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
    Use duplicate copies of Part III if additional space is needed.
    (a) No.
    from
    Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
           
     
    (a) No.
    from
    Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
           
     
    (a) No.
    from
    Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
           
     
    (a) No.
    from
    Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
           
     
    Schedule B (Form 990, 990-EZ, or 990-PF) (2012)

    Additional Data


    Software ID:  
    Software Version:  

    TY 2012 AccountingFeesSchedule
    Name:
    GORDON V & HELEN C SMITH FOUNDATION
    EIN: 52-1440846
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ACCOUNTING 17,425 4,356   13,069

    TY 2012 CompensationExplanation
    Name:
    GORDON V & HELEN C SMITH FOUNDATION
    EIN: 52-1440846
    Person Name Explanation
    GORDON V SMITH  
    HELEN C SMITH  
    BRUCE G SMITH  
    DOUGLAS I SMITH  
    CYNTHIA J SKARBEK  

    Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

    TY 2012 GainLossSaleOtherAssetsSch
    Name:
    GORDON V & HELEN C SMITH FOUNDATION
    EIN: 52-1440846
    Name Date Acquired How Acquired Date Sold Purchaser Name Gross Sales Price Basis Basis Method Sales Expenses Total (net) Accumulated Depreciation
    ACETO CORP 2011-06 PURCHASE 2012-03   82,795 62,105     20,690  
    FORD MOTOR CO 2011-08 PURCHASE 2012-06   105,193 118,037     -12,844  
    GREEN DOT CORPORATION 2012-04 PURCHASE 2012-12   12,659 25,921     -13,262  
    GREEN DOT CORPORATION 2012-03 PURCHASE 2012-12   50,635 109,444     -58,809  
    STATE STREET CORP 2011-08 PURCHASE 2012-06   265,728 245,658     20,070  
    STAPLES INC 2011-08 PURCHASE 2012-07   127,693 137,087     -9,394  
    ULTRA PETROLEUM CORP 2012-01 PURCHASE 2012-07   77,365 97,494     -20,129  
    ULTRA PETROLEUM CORP 2012-01 PURCHASE 2012-07   83,812 100,553     -16,741  
    ARCH COAL INC 2010-05 PURCHASE 2012-02   125,135 202,484     -77,349  
    ARCH COAL INC 2010-05 PURCHASE 2012-02   156,419 266,405     -109,986  
    ACETO CORP 2010-10 PURCHASE 2012-02   3,775 3,765     10  
    ACETO CORP 2010-10 PURCHASE 2012-02   34,014 33,887     127  
    ACETO CORP 2010-10 PURCHASE 2012-03   9,186 7,523     1,663  
    ACETO CORP 2010-10 PURCHASE 2012-03   36,807 30,130     6,677  
    BP PLC SPONSORED 2010-05 PURCHASE 2012-02   46,500 44,061     2,439  
    BP PLC SPONSORED 2010-05 PURCHASE 2012-02   186,000 163,765     22,235  
    BANK OF AMERICA 2007-08 PURCHASE 2012-06   14,684 211,100     -196,416  
    BANK OF AMERICA 2007-09 PURCHASE 2012-06   16,150 208,671     -192,521  
    BANK OF AMERICA 2007-09 PURCHASE 2012-06   17,617 205,120     -187,503  
    BANK OF AMERICA 2008-03 PURCHASE 2012-06   146,835 491,000     -344,165  
    FRANCE TELECOM 2010-05 PURCHASE 2012-06   74,893 112,922     -38,029  
    FLEXTRONICS INTERNATIONAL 2008-11 PURCHASE 2012-02   143,192 32,068     111,124  
    FLEXTRONICS INTERNATIONAL 2008-11 PURCHASE 2012-04   212,603 48,102     164,501  
    M & T BANK CORP 2008-08 PURCHASE 2012-02   48,557 23,846     24,711  
    M & T BANK CORP 2008-08 PURCHASE 2012-02   75,605 37,324     38,281  
    M & T BANK CORP 2008-08 PURCHASE 2012-02   239,362 118,108     121,254  
    NAVIOS MARITIME HOLDINGS 2010-11 PURCHASE 2012-06   58,826 110,343     -51,517  
    NAVIOS MARITIME HOLDINGS 2010-11 PURCHASE 2012-06   104,580 201,285     -96,705  
    SKECHERS USA INC 2010-12 PURCHASE 2012-05   18,489 19,860     -1,371  
    SKECHERS USA INC 2010-11 PURCHASE 2012-05   147,912 161,045     -13,133  
    SKECHERS USA INC 2010-12 PURCHASE 2012-06   170,631 178,744     -8,113  
    TURKIYE IS BANKASI SER C 2010-02 PURCHASE 2012-02   223,233 148,388     74,845  
    REMAINING CAP - M&S AT CENTERPARK 2004-12 PURCHASE 2012-12     607     -607  

    TY 2012 InvestmentsCorpStockSchedule
    Name:
    GORDON V & HELEN C SMITH FOUNDATION
    EIN: 52-1440846
    Name of Stock End of Year Book Value End of Year Fair Market Value
    ACETO CORP    
    ARCH COAL INC    
    BANCO MARCOR S A 298,433 351,916
    BELL MICROPRODUCTS INC. 149,802  
    BP PLC SPONSORED ADR    
    COUNTRYWIDE FINANCIAL CORP    
    COUNTRYWIDE FINANCIAL CORP (BGS)    
    FLEXTRONICS INTL LTD    
    FORD MOTOR CO    
    FRANCE TELECOM 462,227 276,250
    GREEN DOT CORPORATION 193,473 93,940
    HOMESTREET BANK 500,000 1,165,080
    M&T BANKCORP    
    NAVIOS MARITIME HOLDINGS 295,277 165,130
    SKECHERS USA INC    
    STAPLES INC    
    STATE STREET CORP    
    TURKIYE IS BANKAS AS    

    TY 2012 InvestmentsOtherSchedule2
    Name:
    GORDON V & HELEN C SMITH FOUNDATION
    EIN: 52-1440846
    Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
    DPI INVESTORS, L.L.C. AT COST 3,983,800 1,093,659
    MILLER AND SMITH AT BRAMBLETON VI AT COST 401,444 592,800
    MILLER AND SMITH AT CENTERPARK AT COST   124,137
    MILLER AND SMITH AT DULLES PARKWAY C AT COST   2,206,100
    MILLER AND SMITH AT MAPLE LAWN, L.L. AT COST    
    MILLER AND SMITH AT WOODCREST, L.L.C AT COST 511,874  
    MILLER AND SMITH COMMUNITIES, L.L.C. AT COST 62,359 104,500
    MS PEMBROOKE INVESTORS, L.L.C. AT COST 1,348,438 1,024,626
    MS RICHMOND INVESTOR, LLC AT COST 454,866 706,066
    ORCHARD AT NEW MARKET, LLC AT COST 307,267 303,000
    PATAGONIA PARTNERS, L.L.C. AT COST 249,203 249,203
    TSKI BANK AT COST 270,000 270,000
    VL COMMERCIAL INVESTORS, L.L.C. AT COST 100,000 194,000

    TY 2012 LegalFeesSchedule
    Name:
    GORDON V & HELEN C SMITH FOUNDATION
    EIN: 52-1440846
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    LEGAL 2,600     2,600


    TY 2012 OtherAssetsSchedule
    Name:
    GORDON V & HELEN C SMITH FOUNDATION
    EIN: 52-1440846
    Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
    OPPORTUNITY MICROFINANCE BANK 400,000 400,000  


    TY 2012 OtherDecreasesSchedule
    Name:
    GORDON V & HELEN C SMITH FOUNDATION
    EIN: 52-1440846
    Description Amount
    FEDERAL INCOME TAXES 43,443


    TY 2012 OtherExpensesSchedule
    Name:
    GORDON V & HELEN C SMITH FOUNDATION
    EIN: 52-1440846
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    EXPENSES        
    INVESTMENT EXP - CENTERPARK 301 301    
    INVESTMENT EXP - PATAGONIA PA 9,216 9,216    
    INVESTMENT EXP - MS RICHMOND 3,795 3,795    
    MISCELLANEOUS 3,206 3,206    


    TY 2012 OtherIncomeSchedule2
    Name:
    GORDON V & HELEN C SMITH FOUNDATION
    EIN: 52-1440846
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    INCOME - DPI INVESTORS, LLC 5,313 5,313  
    INCOME - DPI INVESTORS, LLC 8,623    
    INCOME - M&S AT MAPLE LAWN -463    
    INCOME - M&S AT MAPLE LAWN -2,520 -2,520  
    INCOME - MS PEMBROOKE INVSTR 50,257 50,257  
    INCOME - M&S AT DPC LLC 2,266 2,266  
    INCOME - PATAGONIA PARTNERS 80,258 80,258  
    OTHER INCOME 7,838 7,838  


    TY 2012 OtherLiabilitiesSchedule
    Name:
    GORDON V & HELEN C SMITH FOUNDATION
    EIN: 52-1440846
    Description Beginning of Year - Book Value End of Year - Book Value
    DEFICIT BALANCES - INVESTMENT K-1'S 1,127,272 1,570,980
    PUT - MPL 11,958  


    TY 2012 OtherNotesLoansRcvblShortSch2
    Name:
    GORDON V & HELEN C SMITH FOUNDATION
    EIN: 52-1440846
    Name of 501(c)(3) Organization Balance Due
    NOTES RECEIVABLE - TSKI
          		225,000
    NOTES RECEIVABLE - ELETE ENERGY LLC
          		750,000


    TY 2012 TaxesSchedule
    Name:
    GORDON V & HELEN C SMITH FOUNDATION
    EIN: 52-1440846
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    COMPTROLLER OF MARYLAND 3,380 3,380    
    VA DEPARTMENT OF TAXATION 3,516 3,516