STRATEGY STUDIO / PUBLIC DATA EXPLORER

HAMMER FAMILY CHARITABLE GIVING FOUNDATION: Form 990PF, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
HAMMER FAMILY CHARITABLE GIVING FOUNDATION (EIN 83-4615985)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-06-30
IRS object ID
202341819349100304
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2023-06-30T08:07:28-04:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN112461669PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SILVERCREST FINANCIAL SERVICES INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1230 COURT SQUARE SUITE 101AddressLine1Txt
CityCHARLOTTESVILLECityNm
State AbbreviationVAStateAbbreviationCd
ZIP22902ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN834615985EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1HAMMER FAMILY CHARITABLE GIVINGBusinessNameLine1Txt
Business Name Line2FOUNDATION INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlHAMMBusinessNameControlTxt
Phone4349774420PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1C/O SILVERCREST 230 COURT SQUAREAddressLine1Txt
CityCHARLOTTESVILLECityNm
State AbbreviationVAStateAbbreviationCd
ZIP22902ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonNEIL ROBERT HAMMERPersonNm
Person TitleSECY & TREASPersonTitleTxt
Phone4349774420PhoneNum
Signature2023-06-30SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstNEIL ROBERTPersonFirstNm
Person LastHAMMERPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonEVAN KWIATKOWSKIPreparerPersonNm
PTINP01509799PTIN
Phone4349774420PhoneNum
Preparation2023-06-30PreparationDt
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$12,718,297FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$1,922,400ContriRcvdRevAndExpnssAmt
Dividends Rev And Expnss$247,090DividendsRevAndExpnssAmt
Dividends Net Invst Incm$234,619DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$271,882NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$6,594,909GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$2,194,282CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$2,441,372TotalRevAndExpnssAmt
Total Net Invst Incm$2,428,901TotalNetInvstIncmAmt
Legal Fees Rev And Expnss$31,990LegalFeesRevAndExpnssAmt
Legal Fees Dsbrs Chrtbl$31,990LegalFeesDsbrsChrtblAmt
Accounting Fees Rev And Expnss$4,500AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps$4,500AccountingFeesChrtblPrpsAmt
Other Prof Fees Rev And Expnss$61,119OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$57,865OtherProfFeesNetInvstIncmAmt
Taxes Rev And Expnss$7,922TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$1,139OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$1,139OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$106,670TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$57,865TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$37,629TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$615,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$615,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$721,670TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$57,865TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$652,629TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$1,719,702ExcessRevenueOverExpensesAmt
Net Investment Income$2,371,036NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$276,794SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$1,060,011SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$1,060,011SavAndTempCashInvstEOYFMVAmt
US Government Obligations BOY$877,928USGovernmentObligationsBOYAmt
US Government Obligations EOY$2,351,651USGovernmentObligationsEOYAmt
US Govt Obligations EOYFMV$2,209,062USGovtObligationsEOYFMVAmt
Corporate Stock BOY$8,970,841CorporateStockBOYAmt
Corporate Stock EOY$8,433,603CorporateStockEOYAmt
Corporate Stock EOYFMV$9,449,224CorporateStockEOYFMVAmt
Total Assets BOY$10,125,563TotalAssetsBOYAmt
Total Assets EOY$11,845,265TotalAssetsEOYAmt
Total Assets EOYFMV$12,718,297TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$10,125,563NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$11,845,265NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$10,125,563TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$11,845,265TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$10,125,563TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$11,845,265TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$10,125,563TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$1,719,702ExcessRevenueOverExpensesAmt
Subtotal$11,845,265SubtotalAmt
Tot Net Ast Or Fund Balances EOY$11,845,265TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (8 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
PUBLICLY TRADED SECURITIESP$520,987$689,789-$168,802-$168,802
PUBLICLY TRADED SECURITIESP$333,969$418,572-$84,603-$84,603
PUBLICLY TRADED SECURITIESP$2,223,386$1,706,585$516,801$516,801
PUBLICLY TRADED SECURITIESP$653,923$705,706-$51,783-$51,783
PUBLICLY TRADED SECURITIESP$348,257$330,132$18,125$18,125
PUBLICLY TRADED SECURITIESP$26,540$24,815$1,725$1,725
PUBLICLY TRADED SECURITIESP$2,472,847$510,108$1,962,739$1,962,739
PUBLICLY TRADED SECURITIESP$15,000$14,920$80$80
FieldValueIRS element (for citing)
Capital Gain Net Income$2,194,282CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss-$218,780NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$32,957InvestmentIncomeExciseTaxAmt
Subtotal$32,957SubtotalAmt
Tax Based On Investment Income$32,957TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$6,206EstimatedPlusOvpmtIncmTxAmt
Extsn Request Income Tax Paid$35,000ExtsnRequestIncomeTaxPaidAmt
Total Payments And Credits$41,206TotalPaymentsAndCreditsAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Overpayment$8,249OverpaymentAmt
Applied To ES Tax$8,249AppliedToESTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateDEOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksSILVERCREST ASSET MGMT GROUPIndividualWithBooksNm
Phone4349774420PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1230 COURT SQUARE SUITE 101AddressLine1Txt
CityCHARLOTTESVILLECityNm
State AbbreviationVAStateAbbreviationCd
ZIP22902ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Undistributed Income PYYes (true)UndistributedIncomePYInd
Undistributed Income PY12020UndistributedIncomePY1Yr
Undistr Incm Sect4942a2 Not AppYes (true)UndistrIncmSect4942a2NotAppInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
ANN BAILEY HAMMER
C/O SILVERCREST 230 COURT SQUARECHARLOTTESVILLEVA22902PRESIDENT0.10$0$0$0
NEIL ROBERT HAMMER
C/O SILVERCREST 230 COURT SQUARECHARLOTTESVILLEVA22902SECY & TREAS0.10$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$11,205,429AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$1,445,462AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$12,650,891TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$12,650,891AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$189,763CashDeemedCharitableAmt
Net Vl Noncharitable Assets$12,461,128NetVlNoncharitableAssetsAmt
Minimum Investment Return$623,056MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$623,056MinimumInvestmentReturnAmt
Tax Based On Investment Income$32,957TaxBasedOnInvestmentIncomeAmt
Total Tax$32,957TotalTaxAmt
Distributable Before Adj$590,099DistributableBeforeAdjAmt
Distributable Before Ded$590,099DistributableBeforeDedAmt
Distributable As Adjusted$590,099DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$652,629ExpensesAndContributionsAmt
Qualifying Distributions$652,629QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$590,099DistributableAsAdjustedAmt
Undistributed Income PY$628,022UndistributedIncomePYAmt
Prior Year12015PriorYear1Yr
Total For Prior Years$6,405TotalForPriorYearsAmt
Qualifying Distributions$652,629QualifyingDistributionsAmt
Applied To Year1$628,022AppliedToYear1Amt
Applied To Current Year$24,607AppliedToCurrentYearAmt
Prior Year Undistributed Incm$6,405PriorYearUndistributedIncmAmt
Prior Year Deficiency Or Tax$6,405PriorYearDeficiencyOrTaxAmt
Undistributed Income CY$565,492UndistributedIncomeCYAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerNEIL ROBERT HAMMERContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (5 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
BATH PATH UNIVERSITY
588 LONGMEADOW STLONGMEADOWMA01106NONEPUBLICGENERAL$50,000
BIGHORN BAM
255 PALOWET DRIVEPALM DESERTCA92260NONEPUBLICGENERAL$10,000
BIGHORN CARES
255 PALOWET DRIVEPALM DESERTCA92260NONEPUBLICGENERAL$15,000
COLUMBIA BUSINESS SCHOOL
665 W 130TH STNEW YORKNY10027NONEPUBLICGENERAL$500,000
IMENTOR
199 WATER STREET 8TH FLNEW YORKNY10038NONEPUBLICGENERAL$40,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$615,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$247,090ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$271,882ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$518,972ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$518,972TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Contributor PersonNEIL ROBERT HAMMERContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1C/O SILVERCREST 230 COURT SQUAREAddressLine1Txt
CityCHARLOTTESVILLECityNm
State AbbreviationVAStateAbbreviationCd
ZIP22902ZIPCd
FieldValueIRS element (for citing)
Total Contributions$1,922,400TotalContributionsAmt
Noncash ContributionYes (X)NoncashContributionInd

Non Cash Property Contribution NonCashPropertyContributionGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Noncash Property32,000 SHARES CVLTNoncashPropertyDesc
Fair Market Value$1,922,400FairMarketValueAmt
Received2022-06-17ReceivedDt

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTING FEECategoryTxt
Amt$4,500Amt
Disbursements Charitable Prps$4,500DisbursementsCharitablePrpsAmt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
StockVARIOUS PUBLICLY TRADED SECURITIESStockNm
EOY Book Value$8,433,603EOYBookValueAmt
EOYFMV$9,449,224EOYFMVAmt

Investments Govt Obligations Sch InvestmentsGovtObligationsSch

FieldValueIRS element (for citing)
State Local Sec Book Vl EOY$2,351,651StateLocalSecBookVlEOYAmt
State Local Sec EOYFMV$2,209,062StateLocalSecEOYFMVAmt

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

FieldValueIRS element (for citing)
CategoryLEGAL FEESCategoryTxt
Legal Fees$31,990LegalFeesAmt
Disbursements Charitable Prps$31,990DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
EXPENSES
OTHER EXPENSES$1,139$1,139

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryINVESTMENT ADVISORYCategoryTxt
Amt$61,119Amt
Net Investment Income$57,865NetInvestmentIncomeAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryFEDERAL EXCISE TAXCategoryTxt
Amt$7,922Amt