Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
right arrowDo not enter social security numbers on this form as it may be made public.
right arrowGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public Inspection
For calendar year 2024, or tax year beginning 01-01-2024 , and ending 12-31-2024
Name of foundation
SMACNA COLLEGE OF FELLOWS FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address)4201 LAFAYETTE CENTER DRIVE
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
CHANTILLY, VA20151
A Employer identification number

52-1538775
B Telephone number (see instructions)

(703) 803-2980
C right arrow
G Check all that apply:

D 1. Foreign organizations, check here............. right arrow
2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow
E right arrow
H Check type of organization:
F right arrow
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)right arrow$2,144,741J Accounting method:
 
(Part I, column (d) must be on cash basis.)
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) 84,050
2 Check right arrow.............
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities... 55,580 55,580  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 1,883
b Gross sales price for all assets on line 6a 428,594
7 Capital gain net income (from Part IV, line 2)... 1,883
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
List of Attached Documents:
// Content
83,000 0  
12 Total. Add lines 1 through 11........ 224,513 57,463  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0 0   0
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule).......        
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
11,419 11,419   0
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
1,076 609   0
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
89,513 0   89,513
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 102,008 12,028   89,513
25 Contributions, gifts, grants paid....... 124,000 124,000
26 Total expenses and disbursements. Add lines 24 and 25 226,008 12,028   213,513
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -1,495
b Net investment income (if negative, enter -0-) 45,435
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2024)
Form 990-PF (2024)
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............. 11,580 1,935 1,935
2 Savings and temporary cash investments......... 16,310 8,299 8,299
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow        
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) right arrow  
Less: allowance for doubtful accounts right arrow        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges.......... 12,500 9,375 9,375
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule).......      
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 1,711,658 Click to see attachment
List of Attached Documents:
// Content
1,764,741 		2,125,132
14 Land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
15 Other assets (describe right arrow)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 1,752,048 1,784,350 2,144,741
Liabilities 17 Accounts payable and accrued expenses..........   2,000
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 right arrow) Click to see attachment
List of Attached Documents:
// Content
0 		Click to see attachment
List of Attached Documents:
// Content
32,188
23 Total liabilities (add lines 17 through 22)......... 0 34,188
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here right arrow
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions...........    
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here right arrow
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........ 0 0
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds 1,752,048 1,750,162
29 Total net assets or fund balances (see instructions)..... 1,752,048 1,750,162
30 Total liabilities and net assets/fund balances (see instructions). 1,752,048 1,784,350
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 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
1,752,048
2
Enter amount from Part I, line 27a .....................
2
-1,495
3
Other increases not included in line 2 (itemize) right arrow
3
0
4
Add lines 1, 2, and 3 ..........................
4
1,750,553
5
Decreases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
5
391
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
1,750,162
Form 990-PF (2024)
Form 990-PF (2024)
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.)
1 a CARILLON CHARTWELL SHDR HIYD I P   2024-11-15
b ISHARES CORE S&P SMALL CAP E P 2019-04-25 2024-11-15
c ISHARES S&P MIDCAP 400 INDEX P 2015-11-18 2024-11-15
d JOHN HANCOCK DISPLND VAL INST P   2024-11-15
e LORD ABBETT SHT DURATION INC I P 2021-06-15 2024-11-15
POLEN GROWTH INSTITUTIONAL P   2024-07-29
VANGUARD INTL EQUITY INDEX FD P 2015-11-18 2024-04-10
INTUIT INC P 2024-08-02 2024-10-22
NETFLIX INC P 2024-08-02 2024-10-22
NIKE INC B P 2024-08-02 2024-09-12
ROPER TECHNOLOGIES INC P 2024-08-02 2024-10-22
SERVICENOW INC P 2024-08-02 2024-10-22
STRYKER CORP P 2024-08-02 2024-10-22
TESLA INC P 2024-08-02 2024-10-22
THERMO FISHER SCIENTIFIC P 2024-08-02 2024-10-22
MORGAN STANLEY - CAPITAL GAIN DISTRIBUTION P    
(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 20,000   19,202 798
b 5,052   3,315 1,737
c 4,997   2,221 2,776
d 45,000   33,728 11,272
e 100,000   109,067 -9,067
207,878   244,484 -36,606
14,994   11,592 3,402
646   662 -16
338   271 67
677   638 39
235   228 7
812   689 123
232   209 23
85   83 2
309   322 -13
27,339     27,339
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       798
b       1,737
c       2,776
d       11,272
e       -9,067
      -36,606
      3,402
      -16
      67
      39
      7
      123
      23
      2
      -13
      27,339
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 1,883
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
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here right arrow and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions) 1 632
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) 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 0
3 Add lines 1 and 2........................... 3 632
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 632
6 Credits/Payments:
a 2024 estimated tax payments and 2023 overpayment credited to 2024 6a 0
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld .......... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 0
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8 27
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9 659
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10  
11 Enter the amount of line 10 to be: Credited to 2025 estimated taxright arrow   Refundedright arrow 11  
Form 990-PF (2024)
Form 990-PF (2024)
Page 4
Part VI-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 the instructions
for the 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. right arrow$ 0(2) On foundation managers.right arrow$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$ 0
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
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
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:
round bullet By language in the governing instrument, or
round bullet 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 XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrowMN
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 2024 or the taxable year beginning in 2024? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
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
 
No
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 addressright arrowWWW.SMACNA.ORG
14
The books are in care ofright arrowNADINE WITCHEL Telephone no.right arrow (703) 995-4030

Located atright arrowPO BOX 221230CHANTILLYVA ZIP+4right arrow201531230
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........right arrow
and enter the amount of tax-exempt interest received or accrued during the year ........right arrow
15
 
16 At any time during calendar year 2024, did the foundation have an interest in or a signature or other authority over YesNo
a bank, securities, or other financial account in a foreign country? .................
16   No
See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country right arrow
Form 990-PF (2024)
Form 990-PF (2024)
Page 5
Part VI-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? ...........
1a(1)
 
No
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
1a(3)
 
No
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
 
No
(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)? ......................
1a(5)
 
No
(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.) ...............
1a(6)
 
No
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 instructions ..........
1b
 
 
c
Organizations relying on a current notice regarding disaster assistance check here ........right arrow
d
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 2024? .............
1d
 
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 2024, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2024?....................
2a
 
No
If "Yes," list the years right arrow20, 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.
right arrow20, 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? ..............................
3a
 
No
b
If "Yes," did it have excess business holdings in 2024 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 2024.) .....................
3b
 
 
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 2024? ..
4b
 
No
Form 990-PF (2024)
Form 990-PF (2024)
Page 6
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required (continued)
5a
During the year did the foundation pay or incur any amount to:
Yes
No
(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........
5a(1)
 
No
(2) Influence the outcome of any specific public election (see section 4955); or to carry
on, directly or indirectly, any voter registration drive? ....................
5a(2)
 
No
(3) Provide a grant to an individual for travel, study, or other similar purposes? .............
5a(3)
Yes
 
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
 
No
(5) Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals? .............
5a(5)
 
No
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
 
No
c
Organizations relying on a current notice regarding disaster assistance check .........right arrow
d
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? .................
5d
 
 
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? .............................
6a
 
No
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?
7a
 
No
b
If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....
7b
 
 
8
Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
excess parachute payment during the year? .........................
8
 
No
Part VII
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
JAMES CESAK CHAIRMAN
0.50 		0 0 0
4201 LAFAYETTE CENTER DRIVE
CHANTILLY,VA20151
JAMES STROTHER JR VICE CHAIRMAN
0.50 		0 0 0
4201 LAFAYETTE CENTER DRIVE
CHANTILLY,VA20151
JASON WATSON STAFF LIAISON
0.50 		0 0 0
4201 LAFAYETTE CENTER DRIVE
CHANTILLY,VA20151
NATHAN DILLS TREASURER
0.50 		0 0 0
4201 LAFAYETTE CENTER DRIVE
CHANTILLY,VA20151
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...................right arrow 0
Form 990-PF (2024)
Form 990-PF (2024)
Page 7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)
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.............right arrow0
Part VIII-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  
Part VIII-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  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................right arrow0
Form 990-PF (2024)
Form 990-PF (2024)
Page 8
Part IX
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
2,024,430
b
Average of monthly cash balances.......................
1b
28,557
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
2,052,987
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
0
2
Acquisition indebtedness applicable to line 1 assets..................
2
0
3
Subtract line 2 from line 1d.........................
3
2,052,987
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
30,795
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
2,022,192
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
101,110
Part X
Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow and do not complete this part.)
1
Minimum investment return from Part IX, line 6..................
1
101,110
2a
Tax on investment income for 2024 from Part V, line 5 .......
2a
632
b
Income tax for 2024. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
632
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
100,478
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
100,478
6
Deduction from distributable amount (see instructions).................
6
0
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
100,478
Part XI
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
213,513
b
Program-related investments—total from Part VIII-B..................
1b
0
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 XII, line 4. .......
4
213,513
Form 990-PF (2024)
Form 990-PF (2024)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2023 		(c)
2023 		(d)
2024
1 Distributable amount for 2024 from Part X, line 7 100,478
2 Undistributed income, if any, as of the end of 2024:
a Enter amount for 2023 only....... 0
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2024:
a From 2019...... 42,956
b From 2020...... 51,010
c From 2021...... 40,455
d From 2022...... 53,971
e From 2023...... 46,309
f Total of lines 3a through e ........ 234,701
4Qualifying distributions for 2024 from Part
XI, line 4: right arrow$ 213,513
a Applied to 2023, but not more than line 2a 0
b Applied to undistributed income of prior years
(Election required—see instructions)..... 		0
c Treated as distributions out of corpus (Election
required—see instructions)........ 		0
d Applied to 2024 distributable amount..... 100,478
e Remaining amount distributed out of corpus 113,035
5 Excess distributions carryover applied to 2024. 0 0
(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 5 347,736
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		0
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...... 		0
d Subtract line 6c from line 6b. Taxable amount
—see instructions ........... 		0
e Undistributed income for 2023. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		0
f Undistributed income for 2024. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2025 .......... 		0
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) ....... 		0
8 Excess distributions carryover from 2019 not
applied on line 5 or line 7 (see instructions) ... 		42,956
9 Excess distributions carryover to 2025.
Subtract lines 7 and 8 from line 6a ...... 		304,780
10 Analysis of line 9:
a Excess from 2020.... 51,010
b Excess from 2021.... 40,455
c Excess from 2022.... 53,971
d Excess from 2023.... 46,309
e Excess from 2024.... 113,035
Form 990-PF (2024)
Form 990-PF (2024)
Page 10
Part XIII
Private Operating Foundations (see instructions and Part VI-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 2024, enter the date of the ruling ...... right arrow
 
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 IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2024 (b) 2023 (c) 2022 (d) 2021
         
b 85% (0.85) of line 2a .........          
c Qualifying distributions from Part XI,
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 IX, 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 XIV
Supplementary Information (Complete this part only if the foundation 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).)
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.
2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
Check here right arrow if the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds. If the foundation makes gifts, grants, etc. to individuals or organizations under
other conditions, complete items 2a, b, c, and d. See instructions
aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
JASON WATSON SMACNA COLLEGE OF FELL
PO BOX 221230
CHANTILLY,NY20153
(703) 803-2980
bThe form in which applications should be submitted and information and materials they should include:
SCHOLARSHIP APPLICATION
cAny submission deadlines:
APRIL 30TH, ANNUALLY
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
1. ACCREDITED 4 YEAR COLLEGE/UNIVERSITY; 2. CHILDREN OF OWNERS/EMPLOYEES OF SMACNA FIRMS, CHAPTERS OR NATIONAL OFFICE; 3. ANY FIELD OF STUDY MAY BE PURSUED, HOWEVER, STUDIES RELATED TO SHEET METAL INDUSTRY IS DESIRABLE.
Form 990-PF (2024)
Form 990-PF (2024)
Page 11
Part XIV
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
AVERY BERGER


UNIVERSITY OF ARIZONA 1200 E
UNIVERSITY BLVD
TUCSON,AZ85721 		NONE I SCHOLARSHIP 4,000
GABRIEL CAMPOS


CALVARY UNIVERSITY 2500 UNIVERSITY
DRIVE NW
CALGARY,ABT2N 1N4
CA 		NONE I SCHOLARSHIP 1,000
MAYA GARCIA


CALIFORNIA STATE UNIVERSITY
MONTEREY BAY 100 CAMPUS CTR
SEASIDE,CA93955 		NONE I SCHOLARSHIP 4,000
ALEXIS HADINGER


OREGON STATE UNIVERSITY 1500 SW
JEFFERSON ST
CORVALLIS,OR97333 		NONE I SCHOLARSHIP 3,000
MARISA TOWNS


TEXAS CHRISTIAN UNIVERSITY TCU BOX
297085
FORT WORTH,TX76104 		NONE I SCHOLARSHIP 3,000
KORRYN WINGERTSAHN


WEST CHESTER UNIVERSITY 180
UNIVERSITY AVENUE
WEST CHESTER,PA19383 		NONE I SCHOLARSHIP 4,000
LOGAN GRIFFIN


UNIVERSITY OF GEORGIA 100 GREEN ST
ATHENS,GA30602 		NONE I SCHOLARSHIP 4,000
TYLER GROSSMANN


THE UNIVERSITY OF MISSISSIPPI
UNIVERSITY,MS38677 		NONE I SCHOLARSHIP 4,000
EMMA KELLY


UNIVERSITY OF CHICAGO 5801 S ELLIS
AVE
CHICAGO,IL60637 		NONE I SCHOLARSHIP 4,000
ALEXANDRA ORGAN


UNIVERSITY OF TENNESSEE KNOXVILLE
1502 CUMBERLAND AVENUE
KNOXVILLE,TN37916 		NONE I SCHOLARSHIP 4,000
TAMIKA SAMUELS


MIDDLEBURY COLLEGE 14 OLD CHAPEL RD
MIDDLEBURY,VT05753 		NONE I SCHOLARSHIP 4,000
KYLIE SCOTT


ILLINOIS STATE UNIVERSITY 100 NORTH
UNIVERSITY STREET
NORMAL,IL61761 		NONE I SCHOLARSHIP 3,000
SARAH SMITH


NORTH CAROLINA STATE UNIVERSITY
1021 MAIN CAMPUS DR
RALEIGH,NC27695 		NONE I SCHOLARSHIP 4,000
HAILEIGH STEPHENS


CHATHAM UNIVERSITY 107 WOODLAND
ROAD
PITTSBURGH,PA15232 		NONE I SCHOLARSHIP 1,000
COLTON WHITE


SE MISSOURI STATE UNIVERSITY 1
UNIVERSITY PLAZA
CAPE GIRARDEAU,MO63701 		NONE I SCHOLARSHIP 4,000
CORINNE ATWELL


THE UNIVERSITY OF VERMONT 85 S
PROSPECT ST
BURLINGTON,VT05405 		NONE I SCHOLARSHIP 4,000
GAVIN BROWNLIE III


BOSTON COLLEGE 140 COMMONWEALTH
AVENUE
CHESTNUT HILL,MA02467 		NONE I SCHOLARSHIP 2,000
DANIEL HEUER


THE GEORGE WASHINGTON UNIVERSITY
800 21ST STREET NW
WASHINGTON,DC20052 		NONE I SCHOLARSHIP 4,000
LILLIAN HOLMER


ROCKHURST UNIVERSITY 1100 ROCKHURST
ROAD
KANSAS CITY,MO64110 		NONE I SCHOLARSHIP 2,000
JOSHUA KALAMAHA


UNIVERSITY OF NORTH DAKOTA 3501
UNIVERSITY AVENUE STOP 8357
GRAND FORKS,ND58202 		NONE I SCHOLARSHIP 2,000
KENZIE MARKS


UNIVERSITY OF NEVADA RENO 1664 N
VIRGINIA ST
RENO,NV89557 		NONE I SCHOLARSHIP 3,000
COLTON MILLER


UNIVERSITY OF MISSOURI - COLUMBIA
230 JESSE HALL
COLUMBIA,MO63087 		NONE I SCHOLARSHIP 4,000
SAGE RUSSELL


CALIFORNIA POLYTECHNIC STATE
UNIVERSITY 1 GRAND AVE
SAN LUIS OBISPO,CA93407 		NONE I SCHOLARSHIP 4,000
MADELINE TEREK


SAMFORD UNIVERSITY 800 LAKESHORE
DRIVE
HOMEWOOD,AL35229 		NONE I SCHOLARSHIP 4,000
RYAN TOMBLIN


UNIVERSITY OF MOUNT UNION 1972
CLARK AVE
ALLIANCE,OH44601 		NONE I SCHOLARSHIP 2,000
ANTHONY AVITABILE


SUNY OSWEGO 7060 NY 104
OSWEGO,NY13126 		NONE I SCHOLARSHIP 3,000
RILEY BELL


CALIFORNIA POLYTECHNIC STATE
UNIVERSITY 1 GRAND AVE
SAN LUIS OBISPO,CA93407 		NONE I SCHOLARSHIP 4,000
CARA COPPOLINO


LASALLE UNIVERSITY 1900 W OLNEY AVE
PHILADELPHIA,PA19141 		NONE I SCHOLARSHIP 5,000
MARIA COSTA


VIRGINIA TECH
BLACKSBURG,VA24061 		NONE I SCHOLARSHIP 4,000
NICOLE DONATO


UNIVERSITY OF FLORIDA PO BOX 103175
GAINESVILLE,FL32610 		NONE I SCHOLARSHIP 2,000
SAMUEL FETT


UNIVERSITY OF OKLAHOMA 660
PARRINGTON OVAL
NORMAN,OK73019 		NONE I SCHOLARSHIP 4,000
ALEXANDER HENDERSON


WASHINGTON STATE UNIVERSITY 370
LIGHTY STUDENT SERVICES BLDG
PULLMAN,WA99164 		NONE I SCHOLARSHIP 4,000
ADDISON KLAUS


UNIVERSITY OF MISSOURI - ST LOUIS 1
UNIVERSITY BLVD
ST LOUIS,MO63121 		NONE I SCHOLARSHIP 4,000
JESSICA MALEC


LOYOLA MARYLAND 4501 N CHARLES ST
BALTIMORE,MD21210 		NONE I SCHOLARSHIP 3,000
TYLER MCLAREN


SIMON FRASER UNIVERSITY 8888
UNIVERSITY DR W
BURNABY,BCV5A 1S6
CA 		NONE I SCHOLARSHIP 2,000
LUCILLE MCQUEEN


INDIANA UNIVERSITY INDIANAPOLIS 420
UNIVERSITY BLVD
INDIANAPOLIS,IN46202 		NONE I SCHOLARSHIP 3,000
ALLISON SMITH


VIRGINIA TECH
BLACKSBURG,VA24061 		NONE I SCHOLARSHIP 4,000
TYLER SNYDER


UNIVERSITY OF CALIFORNIA BERKELEY
110 SPROUL HALL
BERKELEY,CA94720 		NONE I SCHOLARSHIP 2,000
NICHOLAS STROTHER


VIRGINIA TECH
BLACKSBURG,VA24061 		NONE I SCHOLARSHIP 2,000
GAVIN WALSH


BUCKNELL UNIVERSITY ONE DENT DRIVE
LEWISBURG,PA17837 		NONE I SCHOLARSHIP 4,000
RETURNED GRANT - AINLSYE NELSON CA


6000 JED SMITH DR
SACRAMENTO,CA95819 		  I SCHOLARSHIP -1,000
RETURNED GRANT - MARISSA VAN SICKLE


610 PURDUE MALL
WEST LAFAYETTE,IN47907 		  I SCHOLARSHIP -4,000
RETURNED GRANT - SCOTT INDIANA UNIV


1001 E 3RD ST
BLOOMINGTON,IN47408 		  I SCHOLARSHIP -2,000
RETURNED GRANT - GAST LEHIGH UNIVER


27 MEMORIAL DRIVE WES
BETHLEHEM,PA18015 		  I SCHOLARSHIP -1,000
Total .................................right arrow 3a 124,000
bApproved for future payment
Total ................................. right arrow 3b 0
Form 990-PF (2024)
Form 990-PF (2024)
Page 12
Part XV-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 ....          
3 Interest on savings and temporary cash
investments ........... 		         
4 Dividends and interest from securities ....     14 55,580  
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....          
6 Net rental income or (loss) from personal property          
7 Other investment income .....          
8 Gain or (loss) from sales of assets other than
inventory ............ 		    18 1,883  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
aCONVENTION ACTIVITY 		    01 77,757  
bMEETING REVENUE     01 5,243  
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 0 140,463 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
140,463
(See worksheet in line 13 instructions to verify calculations.)
Part XV-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 XV-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 (2024)
Form 990-PF (2024)
Page 13
Part XVI
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 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
Yes
No
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
Yes
 
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
1c 15,000 SHEET METAL AND AIR CONDITIONING CONTRACTORS' NATIONAL ASSOCIATION (SMACNA) SMACNA PROVIDES FACILITIES AND EMPLOYEES WITH AN ESTIMATED VALUE OF $15,000 TO THE SMACNA COLLEGE OF FELLOWS AT NO COST TO THE SMACNA COLLEGE OF FELLOWS. SMACNA PAYS FOR COMMITTEE EXPENSES INCURRED ON BEHALF OF THE SMACNA COLLEGE OF FELLOWS FOUNDATION.
2a
Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (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
SHEET METAL AND AIR CONDITIONING CONTRACTORS' NATIONAL ASSOCIATION (SMACNA) 501(C)6 A HISTORIC AND CONTINUING RELATIONSHIP EXISTS BETWEEN SMACNA AND THE SMACNA COLLEGE OF FELLOWS FOUNDATION.
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) is based on all information of which preparer has any knowledge.
right arrow right arrow
May the IRS discuss this return
with the preparer shown below?
See instructions.
Signature of officer or trustee Date Title
Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date Check if self-
employed right arrow		 PTIN
Firm's name Right Arrow
 Firm's EIN Right Arrow
Firm's address Right Arrow


 Phone no.
Form 990-PF (2024)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description
Schedule B
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

right arrow Attach to Form 990, 990-EZ, or 990-PF.
right arrow Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
Name of the organization
SMACNA COLLEGE OF FELLOWS FOUNDATION
 
Employer identification number

52-1538775
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ
501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization


Form 990-PF
501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation
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
For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.
Special Rules
For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 331/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Right Arrow $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't 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 its Form 990PF, Part I, line 2, to certify that it doesn't 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) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025) Page 2
Name of organization
SMACNA COLLEGE OF FELLOWS FOUNDATION
  		Employer identification number
52-1538775
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
SHEET METAL AIR CONDITIONING CONTRA
4201 LAFAYETTE CENTER DRIVE
 
CHANTILLY, VA20151

$ 23,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
2
PROCORE TECHNOLOGIES INC
6309 CARPINTERIA AVENUE
 
CARPINTERIA, CA93013

$ 10,000


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

$  


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

$  


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

$  


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

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 3
Name of organization
SMACNA COLLEGE OF FELLOWS FOUNDATION
  		Employer identification number

52-1538775
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) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 4
Name of organization
SMACNA COLLEGE OF FELLOWS FOUNDATION
  		Employer identification number

52-1538775
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c) (7), (8), or (10) that total more than $1,000 for the year from any one contributor. 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.) $  
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) (Rev. 1-2025)
Additional Data


Software ID:  
Software Version:  

TY 2024 InvestmentsOtherSchedule2
Name:
SMACNA COLLEGE OF FELLOWS FOUNDATION
EIN:
52-1538775
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
ISHARES CORE S&P SMALL CAP E (IJR) - 898SH FMV 74,000 103,468
ISHARES RUSSELL 1000 GRW ETF (IWF) - 563SH FMV 73,477 226,090
ISHARES RUSSELL 1000 VALUE ETF (IWD) - 947SH FMV 108,208 175,318
ISHARES S&P MIDCAP 400 INDEX (IJH) - 1810SH FMV 74,134 112,781
VANGUARD INTL EQUITY INDEX FD (VEU) - 3562SH FMV 169,938 204,494
JOHN HANCOCK DISPLAY VAL INST - (JVLIX) - 11049.862SH FMV 251,139 248,069
ALLSPRING CORE BOND I (MBFIX) - 55946.121SH FMV 596,820 609,253
CARILLON CHARTWELL SHDUR HI YL (CWFIX) - 12326.282SH FMV 112,972 116,853
LORD ABBETT SHT DURATION INC I (LLDYX) - 0SH FMV 117,139 114,404
ADVANCED MICRO DEVICES (AMD) - 7.724SH FMV 1,048 933
ALPHABET INC CL C (GOOG) - 90.123SH FMV 15,081 17,163
AMAZON COM INC (AMZN) - 89.471SH FMV 14,854 19,629
APPLE INC (AAPL) - 86.048SH FMV 19,329 21,548
ASML HOLDING NV NY REG NEW (ASML) - 4.225SH FMV 3,380 2,928
ATLASSIAN CORPORATION CL A (TEAM) - 3.874SH FMV 557 943
BILL HOLDINGS INC (BILL) - 14.866SH FMV 751 1,259
CARVANA CO CL A (CVNA) - 16.564SH FMV 2,269 3,368
CHARLES SCHWAB NEW (SCHW) - 11.178SH FMV 710 827
CHIPOTLE MEXICAN GRILL INC COM (CMG) - 48.090SH FMV 2,535 2,900
CHUBB LTD (CB) - 8.346SH FMV 2,252 2,306
COLGATE PALMOLIVE CO (CL) - 11.227SH FMV 1,140 1,021
CONSTELLATION ENERGY CORP (CEG) - 6.591SH FMV 1,119 1,474
DANAHER CORPORATION (DHR) - 3.866SH FMV 1,067 887
DOLLAR GEN CORP NEW COM (DG) - 10.212SH FMV 1,243 774
ELEVANCE HEALTH INC (ELV) - 2.181SH FMV 1,166 805
ELI LILLY & CO (LLY) - 8.522SH FMV 6,815 6,579
GE AEROSPACE NEW (GE) - 7.866SH FMV 1,257 1,312
GE VERNOVA INC (GEV) - 4.379SH FMV 845 1,440
GOLDMAN SACHS GRP INC (GS) - 2.263SH FMV 1,077 1,296
HUMANA INC (HUM) - 3.892SH FMV 1,258 987
INTUIT INC (INTU) - 2.168SH FMV 1,348 1,363
INTUITIVE SURGICAL INC (ISRG) - 6.671SH FMV 2,996 3,482
LINDE PLC (LIN) - 2.156SH FMV 966 903
MARSH & MCLENNAN COS INC (MMC) - 6.478SH FMV 1,440 1,376
MASTERCARD INC CL A (MA) - 10.736SH FMV 5,012 5,653
META PLATFORMS INC CL A (META) - 25.138SH FMV 12,299 14,719
MICROSOFT CORP (MSFT) - 62.350SH FMV 25,289 26,281
MONGODB INC CL A (MDB) - 3.871SH FMV 944 901
MONOLITHIC PWR SYSTEMS INC (MPWR) - 2.089SH FMV 1,675 1,236
MORGAN STANLEY (MS) - 7.000SH FMV 675 880
NETFLIX INC (NFLX) - 4.313SH FMV 2,658 3,844
NVIDIA CORPORATION (NVDA) - 200.000SH FMV 21,123 26,858
OLD DOMINION FREIGHT LINE (ODFL) - 3.495SH FMV 682 617
ROPER TECHNOLOGIES INC (ROP) - 2.155SH FMV 1,155 1,120
ROSS STORES INC (ROST) - 11.305SH FMV 1,577 1,710
S&P GLOBAL INC COM (SPGI) - 2.463SH FMV 1,192 1,227
SCHLUMBERGER LTD (SLB) - 23.286SH FMV 1,030 893
SEA LIMITED ADR (SE) - 11.968SH FMV 730 1,270
SERVICENOW INC (NOW) - 4.250SH FMV 3,324 4,506
SHERWIN WILLIAMS COMPANY OHIO (SHW) - 2.318SH FMV 800 788
SHOPIFY INC (SHOP) - 12.281SH FMV 667 1,306
STRYKER CORP (SYK) - 2.116SH FMV 696 762
SYNOPSYS INC (SNPS) - 4.238SH FMV 2,067 2,057
T-MOBILE US INC COM (TMUS) - 8.660SH FMV 1,655 1,912
TESLA INC (TSLA) - 15.113SH FMV 3,166 6,103
THERMO FISHER SCIENTIFIC (TMO) - 2.172SH FMV 1,330 1,130
UNITEDHEALTH GP INC (UNH) - 6.661SH FMV 3,876 3,370
VISA INC CL A (V) - 21.516SH FMV 5,735 6,800
ZOETIS INC CLASS-A (ZTS) - 5.869SH FMV 1,054 956

TY 2024 OtherDecreasesSchedule
Name:
SMACNA COLLEGE OF FELLOWS FOUNDATION
EIN:
52-1538775
Description Amount
CHANGE IN UNREALIZED GAIN ON INVESTMENTS 391


TY 2024 OtherExpensesSchedule
Name:
SMACNA COLLEGE OF FELLOWS FOUNDATION
EIN:
52-1538775
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
MEETING EXPENSE 3,125 0   3,125
MISCELLANEOUS EXPENSE 2,866 0   2,866
BANQUET COSTS 30,391 0   30,391
GOLF EVENT 43,529 0   43,529
PRIZES 3,600 0   3,600
ROOM RENTAL 1,050 0   1,050
PROMOTION & MARKETING 4,952 0   4,952


TY 2024 OtherIncomeSchedule2
Name:
SMACNA COLLEGE OF FELLOWS FOUNDATION
EIN:
52-1538775
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
CONVENTION ACTIVITY 77,757   77,757
MEETING REVENUE 5,243   5,243


TY 2024 OtherLiabilitiesSchedule
Name:
SMACNA COLLEGE OF FELLOWS FOUNDATION
EIN:
52-1538775
Description Beginning of Year - Book Value End of Year - Book Value
DUE TO SMACNA 0 32,188


TY 2024 OtherProfessionalFeesSchedule
Name:
SMACNA COLLEGE OF FELLOWS FOUNDATION
EIN:
52-1538775
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INVESTMENT FEES 11,419 11,419   0


TY 2024 TaxesSchedule
Name:
SMACNA COLLEGE OF FELLOWS FOUNDATION
EIN:
52-1538775
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
TAXES PAID 467 0   0
FOREIGN TAXES PAID 609 609   0