2017-08-15T21:12:22-05:00 2016-09-30 946214841 Armanino LLP 11766 Wilshire Blvd 9th Floor Los Angeles CA 90025 990 2015-10-01 770165029 Ventura County Community Foundation VENT 8059880196 4001 Mission Oaks Blvd No A Camarillo CA 93012 Bonnie Gilles CFO 8059880196 2017-08-15 1 Renee Ordeneaux P00733066 3104784148 2015 2021-01-29 14:40:06Z Vanessa Bechtel 4001 Mission Oaks Blvd No A Camarillo CA 93012 5870011 0 X www.vccf.org X 1987 CA To promote and enable philanthropy to improve our community for good and for ever. 9 9 25 75 0 0 4252379 1547404 158991 929981 8078801 3392626 -254012 0 12236159 5870011 3669561 3338534 0 0 1425116 794470 0 0 33524 405858 2074659 5500535 6207663 6735624 -337652 113176985 116208549 20811896 20859770 92365089 95348779 X The mission of the Ventura County Community Foundation (VCCF) is to improve the quality of life in Ventura County by increasing charitable giving, educating and connecting donors to community needs they care about, and leading on critical community issues. First and foremost, VCCF is a fiduciary, promoting and enabling philanthropy to improve our community. For Good. For Ever. 0 0 3906990 3338534 147956 Connecting donors to the community needs they care about, the Ventura County Community Foundation granted $3,338,534 to 198 public charities and $936,765 to several hundred local students via our scholarship program. 92.5 percent of total grants were to public charities in the Ventura County region. Recipient sectors included, animal welfare 2.7%, arts and culture 17.4%, education 15.4%, environment 9.5%, health medicines and science 17.7%, human services 19.9%, religion-related 2.6%, youth services 5.7%, social justice 1.2%, and other services 7.8%. 84982 Increasing charitable giving in 2016, $1.7 million was added to donor funds bringing the total charitable dollars under the stewardship of the Ventura County Community Foundation to $117 million. 784205 697553 The Ventura County Community Foundation is proud to offer below-market rent for sixteen nonprofits in Ventura County. Nonprofit tenants include, Big Brothers Big Sisters, Gold Coast Veterans Foundation, Kids and Families Together, Make-A-Wish Tri-Counties, New West Symphony, Interface Children and Family, Services/ 2-1-1 Ventura County, Congress of California Seniors, Ventura County Military Collaborative, Arrow Child and Family Ministries, Ventura Center for Dispute Settlement, United Way of Ventura County, Areas Christians Taking Initiative on Need (ACTION). 203422 84472 Other program work in FY 2016 included final expenses associated with the Center for Nonprofit Leadership, a longtime program of VCCF that is now operating as part of Cal Lutheran University. Additionally, VCCF served in an operating and administrative capacity for the Social Justice Fund, which is now its own independent 501c3 located in Ventura County. Additional program services included supporting the administration and fiscal sponsorship of the Ventura County Civic Alliance (VCCA), a unique regional collaborative representing a balanced mix of Economic, Environmental, and Social Equity perspectives. Finally, a small portion of other program work can be attributed to our support of both a family and private medical foundation. 203422 84472 4979599 1 1 0 0 0 1 0 0 0 1 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 X 33 0 1 25 1 0 0 0 0 0 0 1 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X X Bonnie Gilles 8053306681 4001 Mission Oaks Blvd No A Camarillo CA 93012 SCOTT HANSEN INTERIM CHAIR 1.00 X X 0 0 0 TERRI E LISAGOR EDD Vice Chair 1.00 X X 0 0 0 MIKe Silacci VICE CHAIR & Treasurer 1.00 X X 0 0 0 GARY ERICKSON IMMEDIATE PAST CHAIR 1.00 X X 0 0 0 Roz McGrath Secretary 1.00 X X 0 0 0 Tim Gallagher Board member 1.00 X 0 0 0 Stan Mantooth Board Member 1.00 X 0 0 0 Charles Maxey PhD Board Member 1.00 X 0 0 0 M Carmen Ramirez Board Member 1.00 X 0 0 0 Vanessa Bechtel President & CEO 40.00 X 148208 0 0 Bonnie Gilles CPA CFO 40.00 X 133833 0 2025 282041 0 2025 2 0 0 0 KPMG LLP 55 2nd Street San Francisco CA 94105 Consulting Services 230000 Rodriguez Horii Choi 777 S Figueroa Street 2150 Los Angeles CA 90017 Legal Services 186985 Canturbury Consulting 660 Newport Center Drive 300 Newport Beach CA 92660 Consulting Services 141376 0 1547404 701509 1547404 VCNC 531120 697553 697553 Management Fees 561000 147956 147956 Other Program Service 561000 71478 71478 Resource Center Worksh 611700 12994 12994 929981 1035860 1035860 2356766 0 2356766 2356766 2356766 5870011 929981 0 3392626 2402213 2402213 936321 936321 317900 70325 247575 411303 203215 182509 25579 13114 10009 1957 1148 52153 19197 31114 1842 29387 29387 444899 678 444221 64734 64734 303097 295715 7382 262057 136325 125201 531 13915 6915 7000 53373 31789 19454 2130 41875 28095 12152 1628 654 654 775 37 738 6812 4499 1818 495 161244 161244 298609 272274 26335 90530 68813 21546 171 building exp 292370 292370 program 8497 8497 workshop 1681 1681 Membership 150 150 6207663 4979599 1194540 33524 X 250 150 7476175 6161093 2787919 2834775 0 0 52159 51228 10626620 1112709 9807008 9513911 92092350 96746698 961124 900694 113176985 116208549 133870 219343 1331336 1408321 15490 5826 12190134 12100649 6695834 6696041 445232 429590 20811896 20859770 X 86817278 89666692 4402080 4536356 1145731 1145731 92365089 95348779 113176985 116208549 X -337652 3338083 -16741 X X 0 1 X 1 0 X 7357251 3333241 5184626 4252379 1547404 21674901 7357251 3333241 5184626 4252379 1547404 21674901 2913223 18761678 1218819 1549758 1738976 2536639 1035860 8080052 146725 181834 150954 27458 506971 30261924 1774220 0.62000 0.56670 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 115 625 747359 1601387 842374 3888331 19475272 110000137 1 1 0 1 X 81788333 1186867 5125312 3159327 84941185 84482875 3301286 -2759364 3236464 81788333 76320576 5896306 6117051 3851058 84482875 72198289 2569862 8421457 6869032 76320576 61170235 5701165 10614062 5287173 72198289 0.98000 0.01200 0.00800 0 0 2185000 2185000 7866373 695768 7170605 122278 83991 38287 452969 332950 120019 9513911 Planned Giving Liability 429590 429590 Part IV, Line 2b: VCCF MAINTAINS AGENCY FUNDS FOR VARIOUS NONPROFIT ORGANIZATIONS AND LOCAL GOVERNMENT UNITS LOCATED IN VENTURA COUNTY. THE ASSETS ARE INCLUDED WITHIN VCCF'S ASSETS, BUT THE UNDERLYING FUNDS (NET ASSETS) BELONG TO THE OUTSIDE ENTITIES AS OF 9/30/2016, VCCF MAINTAINED 95 AGENCY FUNDS WITH ASSETS TOTALING $12,100,649 1 St John's Healthcare Foundation Oxnard Pleasant Valley Oxnard CA 93030 202865781 501(C)(3) 250000 for the St. John's Pleasant Valley New Patient Addition Chapel City of Thousand Oaks 2100 E Thousand Oaks Blvd Thousand Oaks CA 91362 952367314 Govt 226553 to provide support to the City of Thousand Oaks for the Civic Aditorium/Foru City of Camarillo PO Box 248 Camarillo CA 930100248 952313271 Govt 195000 for use at the Camarillo Library Branch located on Las Posas Road, only in t The Salvation Army 180 East Ocean Blvd 9th Floor Long Beach CA 908024709 222406433 501(C)(3) 173247 for use in Ventura County, preferably in Camarillo CA Ventura County Air Pollution Control District 669 County Square Drive Ventura CA 93003 956000944 Govt 152821 to provide support to phase 2 of Ventura County Air Pollution Control Distic Camarillo Health Care District 3639 E Las Posas Rd Sutie 117 Camarillo CA 93010 952834854 Govt 148479 to be used only for the CARE-A-VAN service in Camarillo American Red Cross of Ventura County 836 Calle Plano Camarillo CA 93012 530196605 501(C)(3) 148479 for use in Ventura County, preferably Camarillo Ventura County Air Pollution Control District 669 County Square Drive Ventura CA 93003 956000944 Govt 122000 to support VCAPCD's Electric Vehicle Voucher Incentive Program Heifer Project International 1 World Avenue Little Rock AR 72202 351019477 501(C)(3) 61221 to support funding for project: NP3137 (SLVC) Empowering Women Farmers Odd Fellow-Rebekah Children's Home of California 290 IOOF Avenue Gilroy CA 95020 941167402 501(C)(3) 59215 for the ODD Fellows Children's Home at Gilroy California SPARC 705 E Santa Barbara Street Santa Paula CA 93060 454185395 501(C)(3) 58000 for general charitable purposes Ventura College Foundation 4667 Telegraph Road Ventura CA 93003 770037747 501(C)(3) 57000 to be used entirely for the granting of scholarships to students who have at City of Ventura PO Box 99 Ventura CA 930020099 956000807 Govt 50000 to support the City of Ventura New West Symphony Association 2100 Thousand Oaks Blvd Suite D Thousand Oaks CA 91362 770406042 501(C)(3) 38208 to provide annual support for the salary only of the New West Symphony's Mus Boys & Girls Club of Moorpark PO Box 514 Moorpark CA 93020 770112701 501(c)(3) 30000 for general charitable purposes Humane Society of Ventura County PO Box 297 Ojai CA 93024 952272598 501(C)(3) 27593 to support the charitable activities of the Humane Society of Ventura County Hueneme School District 205 N Ventura Road Port Hueneme CA 930413065 956001639 Govt 21614 to provide support to the Port Hueneme Elementary School District Ojai Music Festival PO Box 185 Ojai CA 93024 952122508 501(C)(3) 20000 to support the 2016 Ojai Music Festival Central Coast Alliance United for a Sustainable Economy (CAUSE) 2021 Sperry Avenue Suite 9 Ventura CA 93003 770578864 501(C)(3) 20000 $10,000.00 for "Dr. Marcos Vargas Summer Youth Fellowship and $10,000.00 fo Crespi Carmelite High School 5031 Alonzo Avenue Encino CA 913163699 952148415 501(c)(3) 20000 for the Athletic Facility Enhancement Campaign Conejo Recreation & Park District 403 W Hillcrest Drive Thousand Oaks CA 91360 952265201 Govt 17672 for the purposes of Therapeutic Recreation Santa Paula Art Museum 117 North 10th Street Santa Paula CA 930602877 920179722 501(C)(3) 15879 to support the Santa Paula Art Museum New West Symphony Association 2100 Thousand Oaks Blvd Suite D Thousand Oaks CA 91362 770406042 501(C)(3) 15725 to support the Son Jarocho component of the Harmony Project for the 2016-201 St Jude the Apostle Catholic Church 32032 West Lindero Canyon Road Westlake Village CA 913614270 952758216 Religious 15000 for unrestricted use in addressing local basic needs and safety net services Ventura Community Partners Foundation PO Box 99 Ventura CA 93001 461053921 501(C)(3) 15000 to support the History of Ventura Mural New West Symphony Association 2100 Thousand Oaks Blvd Suite D Thousand Oaks CA 91362 770406042 501(C)(3) 15000 to support the Department of Education and Community Engagement San Buenaventura Symphony Inc 676 W Highland Dr Camarillo CA 93010 770417189 501(C)(3) 15000 for general charitable purposes St Jude the Apostle Catholic Church 32032 West Lindero Canyon Road Westlake Village CA 913614270 952758216 Religious 15000 for unrestricted use in addressing local basic needs and safety net services Social Justice Fund for Ventura County 4001 Mission Oaks Blvd Suite O Camarillo CA 93012 462569938 501(C)(3) 13896 for unrestricted use Museum of Ventura County 100 E Main Street Ventura CA 930012607 951942930 501(C)(3) 13119 to provide funds to enrich the Library programs and services. Funds are not Nadine Griffey Academy of Kenya 2390 C Las Posas Rd 249 Camarillo CA 93010 208856931 501(C)(3) 12243 to support tuition, room and board, clothing and school supplies for orphane Order of Malta Western Association 465 California St Auite 818 San Francisco CA 94104 237450840 501(C)(3) 12000 for the 2015 Annual Appeal Ojai Music Festival PO Box 185 Ojai CA 93024 952122508 501(C)(3) 12000 for support of the appearance of Aruna Sairam at the 2016 Ojai Music Festiva Casa Pacifica 1722 S Lewis Road Camarillo CA 930128520 770195022 501(C)(3) 11891 to provide support to Casa Pacifica (Youth Connection of Ventura County) for City of Santa PaulaCalifornia Oil Museum PO Box 48 Santa Paula CA 930610048 453830307 Govt 10725 to support the California Oil Museum and its programs Santa Paula Art Museum 117 North 10th Street Santa Paula CA 930602877 920179722 501(C)(3) 10000 for unrestricted use Museum of Ventura County 100 E Main Street Ventura CA 930012607 951942930 501(C)(3) 10000 to support the Museum Discovery! Education and Out reach program, including HOME Inc dba Nios de Baja 2390-C Las Posas Rd 169 Camarillo CA 93010 330119870 501(C)(3) 10000 for general charitable purposes St John's Healthcare Foundation Oxnard & Pleasant Valley 1600 North Rose Avenue Oxnard CA 93030 202865781 501(C)(3) 10000 for the Humanitarian Gift Society Padre Serra Parish 5205 Upland Road Camarillo CA 93012 770185669 Church 10000 for the Parish Center Fund Caring Hands for Children 6901 Mclaren Ave West Hills CA 91307 912102436 501(C)(3) 10000 for general charitable purposes Temple Beth Torah 7620 Foothill Road Ventura CA 93004 952480517 Religious 9592 to be used for charitable purposes Children's Hospital Los Angeles 4650 Sunset Blvd Los Angeles CA 90027 951690977 501(C)(3) 9584 the Helping Hands Fund Ventura County Behavioral Health Department 1911 Williams Drive Suite 200 Oxnard CA 93036 956000944 Govt 8417 to provide support to Ventura County Mental Health for the purpose of educat Museum of Ventura County 100 E Main Street Ventura CA 930012607 951942930 501(C)(3) 7708 to provide support to VCMHA for the purchase, maintainence and restoration o Ventura Music Festival Association 472 E Santa Clara Street Ventura CA 93001 770314562 501(C)(3) 7500 to support the Ventura Music Festival Operations New West Symphony Association 2100 Thousand Oaks Blvd Suite D Thousand Oaks CA 91362 770406042 501(C)(3) 7000 to support 6 students for the Harmony Project of Ventura County for the Acad Channel Islands YMCA-Ventura Family Branch 3760 Telegraph Rd Ventura CA 93003 951643379 501(C)(3) 6525 for the support of the YMCA of Ventura FOOD Share Inc 4156 Southbank Road Oxnard CA 93036 770018162 501(C)(3) 6522 for the support of FOOD Share, Ventura Boys & Girls Club of Ventura 6020 Nicholle Street Suite D Ventura CA 93003 952248919 501(C)(3) 6234 to support the Boys and Girls Club of Ventura, for their charitable purposes San Buenaventura Symphony Inc 676 W Highland Dr Camarillo CA 93010 770417189 501(C)(3) 6000 to support the performance of A Contemporary Composition - Confluence of Jaz Mary Health of the Sick Convalescent & Nursing Hospital 2929 Theresa Drive Newbury Park CA 91320 952299398 501(c)(3) 6000 $5,000.00 for the Angel Society and $1,000.00 for unrestiriced use United Way of Ventura County 4001 Mission Oaks Blvd Suite E Camarillo CA 93012 951945833 501(C)(3) 5000 for unrestricted use Project Understanding of San Buenaventura PO Box 25460 Ventura CA 930022280 953246871 501(C)(3) 5000 for unrestricted use FOOD Share Inc 4156 Southbank Road Oxnard CA 93036 770018162 501(C)(3) 5000 for unrestricted use Rubicon Theatre Company 1006 E Main St Ste 300 Ventura CA 930010048 770495901 501(C)(3) 5000 to support the Rubicon Theater Compnay Education and Outreach program Temple Adat Elohim 2420 E Hillcrest Drive Thousand Oaks CA 91362 952596965 501(C)(3) 5000 to provide support for the Library at the Temple Adat Elohim in Thousand Oak Museum of Ventura County 100 E Main Street Ventura CA 930012607 951942930 501(C)(3) 5000 for promoting effectiveness and for preserving Ventura County's artistic and Stanford University Montag Hall 355 Galvez St Stanford CA 943056106 941156365 501(C)(3) 5000 to be used for any educational expenses included in the cost of Erin Stoodle Thomas Aquinas College 10000 N Ojai Road Santa Paula CA 93060 941698615 501(C)(3) 5000 for the Our Lady of the Most Holy Trinity Chapel New West Symphony Association 2100 Thousand Oaks Blvd Suite D Thousand Oaks CA 91362 770406042 501(C)(3) 5000 for unrestricted use New West Symphony Association 2100 Thousand Oaks Blvd Suite D Thousand Oaks CA 91362 770406042 501(C)(3) 5000 for general charitable purposes 48 14 Scholarships 390 936321 Part I, Line 2: All grantee organizations must be duly certified and recognized by the IRS as a valid 501c3 organization for which it has a formal IRS determination letter. Any organization that deposits or cashes a grant check sent by VCCF certifies that the grant will be used to fulfill its charitable purpose. Some fund agreements require additional reporting. This includes a full financial accounting of the expenditure and a brief narrative report when the grant is completed or no later than 30 days after the grant period end date. Additionally, VCCF conducts further financial due diligence and program review of grantees when stipulated in fund agreements or donor requests. VCCF may initiate its own additional due diligence on any nonprofit at any time, even if it is not requested by the donor, if it becomes aware of potential risk factors that potentially compromise an organization's ability to adhere to donor intent. This additional due diligence process often includes, but is not limited to, the following questions: 1. Is the organization in good financial health and fiscally well managed? 2. Is the project proposed in the grant request well-conceived and likely to be successful and is the project budget presented in the grant request accurate and is a budget narrative attached which provides rational for expenses? 3. Does the prospective grantee demonstrate the full support of its organizational leadership and the community engaged in the proposed project budget? 4. Can we assure that all funding received (including grants and contracts awarded) to the potential grantee will be used for the proposed project in keeping with the foundation's mission to address unmet needs in the community? When an organization is determined to be in poor financial standing based on the additional due diligence required by the donor or fund agreement, more specifically when an organization has negative unrestricted net assets, VCCF will require them to submit a letter, signed by the Board President and Treasurer on how the nonprofit's leadership team (Board and Officers) is addressing the situation, including producing an 18-month operating budget forecast. An income statement will provide information on an organization's annual performance in terms of revenue and expenses while a balance sheet will provide information on organization's total assets and liabilities. When looking at these documents, VCCF will consider some of the following questions: 1. Has an organization's income been increasing at a similar rate to their expenses or not? 2. Are they generally bringing in more than they spend in order to grow the organization? 3. What is their current cash on hand, do they have enough to meet expenses next month or 3 months from now? 4. How many days/ months of reserves do they have in case expected funding doesn't come through? 5. What is the programmatic budget in relationship to organizational budget (i.e., does it represent a substantial proportion of the overall budget total)? VCCF then uses a financial assessment tool to answer these questions and provide for a visual representation of the financial health of an organization over time. VCCF added the position of Nonprofit Financial Analyst in FY 2016 to specifically monitor the financial health of nonprofit grantees. While on their own these do not necessarily predict the success or failure of a particular project, they do help guide the right financial questions of current and prospective grantees to make sure they can put grant funds to good use and have a plan in mind to address any potential challenges. If an organization fails to be transparent and/ or provide satisfactory answers to questions asked, VCCF will likely deny any grant funding. Additionally, if VCCF becomes aware that an organization failed to adhere to the requirements of the grant purpose, VCCF will require the organization to repay all funding and will add them to a "Do Not Fund" list for any future consideration. If an organization is unable to use all grant awarded funds for the required charitable purpose, the organization is required to return all remaining funds to VCCF. All grants require approval by the VCCF Chief Compliance Officer and are signed by the President & CEO. VCCF Board of Director approval is required for all donor advised grantmaking and scholarship disbursements. Finally, all grant funds must be used in compliance with all applicable anti-terrorist financing and asset control laws, statutes and executive orders. X X 0 0 0 0 0 0 0 0 0 X 7 116509 FMV X 1 585000 FMV 0 1 0 Part I, Column (b): Column (b) reflects the number of contributors. FORM 990, PART V, LINE 7D VCCF DID NOT BECOME AWARE OF THE FORM 8282 FILING REQUIREMENTS UNTIL PREPARATION OF THE 2015 FORM 990 WAS IN PROCESS. VCCF PLANS TO PREPARE AND FILE THE REQUIRED 8282 FILINGS IMMEDIATELY FOLLOWING THE COMPLETION OF THE 2015 FORM 990 AND RELATED INFORMATIONAL RETURNS. Form 990, Part VI, Section B, line 11 The VCCF Audit Committee will review the Form 990 in conjunction with the corresponding audited financial statements and submit them for approval to the full Board of Directors at its annual meeting as two separate votes. All VCCF Board of Directors and Officers will receive the Form 990 in its entirety immediately after filing, and they will have an opportunity to request any potential amendments. VCCF Board of Directors will also review and approve any amended returns. The tax return is signed by either the President & CEO or CFO at the time of submittal. Form 990, Part VI, Section B, line 12c The Board of Directors, VCCF Scholarship Committee as recognized by the VCCF Board of Directors, and Staff review and sign the VCCF Conflict of Interest Policy annually. Form 990, Part VI, Section B, line 15 Newly retained VCCF Officers and Senior Management took self-imposed salary reductions of up to 20% in mid Fiscal Year 2015, which has continued throughout Fiscal Year 2016, in an effort to support the fiscal restructuring efforts of VCCF. VCCF intends to restore compensation to these Officers and Senior Management in Fiscal Year 2018, or as soon as financially possible. The starting compensation of these Officers and Senior Management were consistent with salary surveys provided by the Southern California Compensation Survey, League of California Community Foundations, and Council on Foundations national data when they were hired in Fiscal Year 2015. Form 990, Part VI, Section C, line 19 VCCF posted the Form 990 on its website and provided it upon request in either electronic or printed form. All governing documents are available upon request and provided within one business day. www.vccf.org. Form 990, Part X, Lines 3, 25, 27, 28 and 29 In 2015, new management of VCCF determined that previously reported amounts in Part X were materially incorrect. Since this determination was made, new management and the board of directors have been working with outside consultants to identify the adjustments needed to properly state its accounts. The beginning of the year amounts in Part X have been updated to reflect the work performed to date of management, board of directors and outside consultants. The most significant changes made are an increase of $810,000 in pledges and grants receivable (Part X, Line 3); a decrease of $3,940,000 in escrow or custodial account liabilities (Part X, Line 21); and an increase of $4,770,000 in net assets (Part X, Line 33). The independent financial audits for the fiscal years ended September 30, 2015 and 2016 have not yet been completed. Upon completion of these audits, VCCF intends to amend its 2014 return and if deemed necessary its 2015 return as well. The amended returns will include a detailed recap of the changes made from the original filing as a disclosure within Schedule O. Form 990, Part XI, line 9: Change in Value of Split Interest Trusts -16,741. Form 990, Part XII, Line 2c: The process has not changed from the prior year. VCCF Nonprofit Center LLC 4001 Mission Oaks Blvd Suite A Camarillo CA 93012 460705326 RENTAL OF OFFICE BUILDING TO LOCAL NON-PROFIT ORGANIZATIONS CA 127032 9747999 VENTURA COUNTY COMMUNITY FOUNDATION MARTIN V AND MARTHA K SMITH FOUNDATION 4001 Mission Oaks Blvd Suite A Camarillo CA 93012 770048451 TO ENHANCE THE QUALITY OF LIFE FOR RESIDENTS OF VENTURA CO, OXNARD PLAINS CA 501(c)(3) 509(a)(3) VENTURA COUNTY COMMUNITY FOUNDATION 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 Martin V & Martha K Smith Foundation L 50000 CASH