﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-06T15:01:36-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>454315129</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>JOHN F DENNEHY JR CPA PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>28 N COUNTRY RD SUITE 204</AddressLine1Txt>
        <CityNm>MT SINAI</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11766</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>131861928</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE CHRISTOPHER D SMITHERS</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>FOUNDATION INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>CHRI</BusinessNameControlTxt>
      <PhoneNum>5166760067</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 67</AddressLine1Txt>
        <CityNm>MILL NECK</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>117650067</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>NIKKI SMITHERS</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>5166760067</PhoneNum>
      <SignatureDt>2024-11-06</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JOHN F DENNEHY JR CPA</PreparerPersonNm>
      <PTIN>P01273446</PTIN>
      <PhoneNum>6319285406</PhoneNum>
      <PreparationDt>2024-11-06</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="16">
    <IRS990PF documentId="RetDoc17">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>2892115</FMVAssetsEOYAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>600</ContriRcvdRevAndExpnssAmt>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavRevAndExpnssAmt>1316</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>1316</InterestOnSavNetInvstIncmAmt>
        <DividendsRevAndExpnssAmt>52722</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>52722</DividendsNetInvstIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt referenceDocumentId="RetDoc4">59023</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>451847</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>188</CapGainNetIncmNetInvstIncmAmt>
        <OtherIncomeRevAndExpnssAmt referenceDocumentId="RetDoc14">128293</OtherIncomeRevAndExpnssAmt>
        <OtherIncomeNetInvstIncmAmt>128293</OtherIncomeNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>241954</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>182519</TotalNetInvstIncmAmt>
        <CompOfcrDirTrstRevAndExpnssAmt>168000</CompOfcrDirTrstRevAndExpnssAmt>
        <CompOfcrDirTrstDsbrsChrtblAmt>126000</CompOfcrDirTrstDsbrsChrtblAmt>
        <OthEmplSlrsWgsRevAndExpnssAmt>88914</OthEmplSlrsWgsRevAndExpnssAmt>
        <OthEmplSlrsWgsDsbrsChrtblAmt>88914</OthEmplSlrsWgsDsbrsChrtblAmt>
        <PensionEmplBnftRevAndExpnssAmt>19676</PensionEmplBnftRevAndExpnssAmt>
        <PensionEmplBnftDsbrsChrtblAmt>19676</PensionEmplBnftDsbrsChrtblAmt>
        <LegalFeesRevAndExpnssAmt referenceDocumentId="RetDoc9">1913</LegalFeesRevAndExpnssAmt>
        <LegalFeesDsbrsChrtblAmt>1913</LegalFeesDsbrsChrtblAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="RetDoc2">24500</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>12250</AccountingFeesNetInvstIncmAmt>
        <AccountingFeesChrtblPrpsAmt>12250</AccountingFeesChrtblPrpsAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="RetDoc16">2696</TaxesRevAndExpnssAmt>
        <TaxesDsbrsChrtblAmt>275</TaxesDsbrsChrtblAmt>
        <OccupancyRevAndExpnssAmt>18000</OccupancyRevAndExpnssAmt>
        <OccupancyDsbrsChrtblAmt>18000</OccupancyDsbrsChrtblAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="RetDoc12">20958</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>16124</OtherExpensesNetInvstIncmAmt>
        <OtherExpensesDsbrsChrtblAmt>4834</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>344657</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>28374</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>271862</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>2500</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>2500</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>347157</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>28374</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>274362</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-105203</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>154145</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>26759</CashBOYAmt>
        <CashEOYAmt>27048</CashEOYAmt>
        <CashEOYFMVAmt>27048</CashEOYFMVAmt>
        <SavAndTempCashInvstBOYAmt>54519</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>36211</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>36211</SavAndTempCashInvstEOYFMVAmt>
        <AcctRcvblAmt>69560</AcctRcvblAmt>
        <AcctRcvblBOYAmt>173318</AcctRcvblBOYAmt>
        <AcctRcvblEOYAmt>69560</AcctRcvblEOYAmt>
        <AcctRcvblEOYFMVAmt>69560</AcctRcvblEOYFMVAmt>
        <PrepaidExpensesBOYAmt>895</PrepaidExpensesBOYAmt>
        <CorporateStockBOYAmt>734638</CorporateStockBOYAmt>
        <CorporateStockEOYAmt referenceDocumentId="RetDoc6">714489</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>1101115</CorporateStockEOYFMVAmt>
        <CorporateBondsBOYAmt>779381</CorporateBondsBOYAmt>
        <CorporateBondsEOYAmt referenceDocumentId="RetDoc5">819316</CorporateBondsEOYAmt>
        <CorporateBondsEOYFMVAmt>766563</CorporateBondsEOYFMVAmt>
        <OtherInvestmentsBOYAmt>354035</OtherInvestmentsBOYAmt>
        <OtherInvestmentsEOYAmt referenceDocumentId="RetDoc7">355706</OtherInvestmentsEOYAmt>
        <OtherInvestmentsEOYFMVAmt>866213</OtherInvestmentsEOYFMVAmt>
        <LandBldgEquipCostOrOtherBssAmt>10707</LandBldgEquipCostOrOtherBssAmt>
        <LandBldgEquipAccumDeprecAmt>10707</LandBldgEquipAccumDeprecAmt>
        <OtherAssetsBOYAmt referenceDocumentId="RetDoc10">457067</OtherAssetsBOYAmt>
        <OtherAssetsEOYAmt referenceDocumentId="RetDoc10">463357</OtherAssetsEOYAmt>
        <OtherAssetsEOYFMVAmt referenceDocumentId="RetDoc10">25405</OtherAssetsEOYFMVAmt>
        <TotalAssetsBOYAmt>2580612</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>2485687</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>2892115</TotalAssetsEOYFMVAmt>
        <AccountsPayableBOYAmt>5580</AccountsPayableBOYAmt>
        <AccountsPayableEOYAmt>3902</AccountsPayableEOYAmt>
        <OtherLiabilitiesEOYAmt referenceDocumentId="RetDoc15">2083</OtherLiabilitiesEOYAmt>
        <TotalLiabilitiesBOYAmt>5580</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>5985</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>2839603</NoDonorRstrNetAssestsBOYAmt>
        <NoDonorRstrNetAssestsEOYAmt>2880725</NoDonorRstrNetAssestsEOYAmt>
        <DonorRstrNetAssetsBOYAmt>5823</DonorRstrNetAssetsBOYAmt>
        <DonorRstrNetAssetsEOYAmt>5405</DonorRstrNetAssetsEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>2845426</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>2886130</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>2851006</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>2892115</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>2845426</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-105203</ExcessRevenueOverExpensesAmt>
        <OtherIncreasesAmt referenceDocumentId="RetDoc13">146319</OtherIncreasesAmt>
        <SubtotalAmt>2886542</SubtotalAmt>
        <OtherDecreasesAmt referenceDocumentId="RetDoc11">412</OtherDecreasesAmt>
        <TotNetAstOrFundBalancesEOYAmt>2886130</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapitalGainNetIncomeAmt>188</CapitalGainNetIncomeAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>2143</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>2143</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>2143</TaxBasedOnInvestmentIncomeAmt>
        <Form2220AttachedInd referenceDocumentId="RetDoc1">X</Form2220AttachedInd>
        <EsPenaltyAmt>126</EsPenaltyAmt>
        <TaxDueAmt>2269</TaxDueAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>NY</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>WWW.SMITHERSFOUNDATION.ORG</WebsiteAddressTxt>
        <IndividualWithBooksNm>MS STACIA MURPHY</IndividualWithBooksNm>
        <PhoneNum>5166760067</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>5484 MARIE ST</AddressLine1Txt>
          <CityNm>N CHARLESTON</CityNm>
          <StateAbbreviationCd>SC</StateAbbreviationCd>
          <ZIPCd>29406</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>NIKKI SMITHERS</PersonNm>
          <USAddress>
            <AddressLine1Txt>PO BOX 67</AddressLine1Txt>
            <CityNm>MILL NECK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11765</ZIPCd>
          </USAddress>
          <TitleTxt>PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>168000</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>MS STACIA MURPHY</PersonNm>
          <USAddress>
            <AddressLine1Txt>5484 MARIE ST</AddressLine1Txt>
            <CityNm>N CHARLESTON</CityNm>
            <StateAbbreviationCd>SC</StateAbbreviationCd>
            <ZIPCd>29406</ZIPCd>
          </USAddress>
          <TitleTxt>TREASURER</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>BRINKLEY SMITHERS</PersonNm>
          <USAddress>
            <AddressLine1Txt>PO BOX 67</AddressLine1Txt>
            <CityNm>MILL NECK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11765</ZIPCd>
          </USAddress>
          <TitleTxt>VICE PRESIDE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>DR NICHOLAS PACE</PersonNm>
          <USAddress>
            <AddressLine1Txt>120 MAIN STREET UNIT D</AddressLine1Txt>
            <CityNm>TUCKAHOE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10707</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>MS M ELIZABETH BROTHERS</PersonNm>
          <USAddress>
            <AddressLine1Txt>1620 MAYFLOWER COURT APT B-615</AddressLine1Txt>
            <CityNm>WINTER PARK</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>327925809</ZIPCd>
          </USAddress>
          <TitleTxt>HONORARY DIR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>N/A</Description1Txt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>2651792</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>67424</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>74965</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>2794181</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>2794181</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>41913</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>2752268</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>137613</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>137613</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>2143</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>2143</TotalTaxAmt>
        <DistributableBeforeAdjAmt>135470</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>135470</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>135470</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>274362</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>274362</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>135470</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr5Amt>944293</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>107633</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>28741</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>229442</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>121287</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>1431396</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>274362</QualifyingDistributionsAmt>
        <AppliedToCurrentYearAmt>135470</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>138892</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>1570288</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>944293</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>625995</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>107633</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>28741</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>229442</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>121287</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>138892</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>NONE</ContributingManagerNm>
        <ShareholderManagerNm>NONE</ShareholderManagerNm>
        <ApplicationSubmissionInfoGrp>
          <RecipientPersonNm>THE CHRISTOPHER D SMITHERS FNDN INC</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 67</AddressLine1Txt>
            <CityNm>MILL NECK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>117650067</ZIPCd>
          </RecipientUSAddress>
          <RecipientPhoneNum>5166760067</RecipientPhoneNum>
          <RecipientEmailAddressTxt>INFO@SMITHERSFOUNDATION.ORG</RecipientEmailAddressTxt>
          <FormAndInfoAndMaterialsTxt>WRITTEN REQUEST FULLY DESCRIBING PROJECT TO BE FUNDED</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>NONE</SubmissionDeadlinesTxt>
          <RestrictionsOnAwardsTxt>NO GRANTS ARE MADE TO INDIVIDUALS</RestrictionsOnAwardsTxt>
        </ApplicationSubmissionInfoGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>AMERICAN SOCIETY OF ADDICTION MED</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>4601 N PARK AVE</AddressLine1Txt>
            <CityNm>CHEVY CHASE</CityNm>
            <StateAbbreviationCd>MD</StateAbbreviationCd>
            <ZIPCd>20815</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PUBLIC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>RESEARCH &amp; PREVENTION</GrantOrContributionPurposeTxt>
          <Amt>100</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>LICADD</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>207 HILLSIDE AVE</AddressLine1Txt>
            <CityNm>WILLISTON PARK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11596</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PUBLIC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>ADDICTION REFERRAL SERVICES</GrantOrContributionPurposeTxt>
          <Amt>2400</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>2500</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <RelatedOrExemptFunctionIncmAmt>1316</RelatedOrExemptFunctionIncmAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>52722</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <OtherInvestmentIncomeGrp>
          <ExclusionCd>15</ExclusionCd>
          <ExclusionAmt>128293</ExclusionAmt>
        </OtherInvestmentIncomeGrp>
        <GainSalesAstOthThanInvntryGrp>
          <RelatedOrExemptFunctionIncmAmt>59023</RelatedOrExemptFunctionIncmAmt>
        </GainSalesAstOthThanInvntryGrp>
        <OtherRevenueDescribedGrp>
          <Desc>SALES OF PUBLICATIONS</Desc>
          <BusinessCd>900099</BusinessCd>
          <ExclusionCd>41</ExclusionCd>
        </OtherRevenueDescribedGrp>
        <OtherRevenueDescribedGrp>
          <Desc>REFUNDS</Desc>
        </OtherRevenueDescribedGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>181015</ExclusionAmt>
          <RelatedOrExemptFunctionIncmAmt>60339</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>241354</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>10</LineNumberTxt>
          <RelationshipStatementTxt>THROUGH PUBLICATION AND SALE TO THE GENERAL PUBLIC AND TO SPECIAL POPULATIONS, THE FOUNDATION CARRIES OUT ITS PRINCIPAL PURPOSE OF EDUCATION IN THE FIELD OF ALCOHOLISM, WITH SPECIAL EMPHASIS ON THE PROPOSITION THAT ALCOHOLISM IS A TREATABLE DISEASE. MOST OF THE PUBLICATIONS SELL FOR THE NOMINAL COST OF 1.00 EACH.</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
      </RlnOfActyToAccomOfExmptPrpsGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <AccountingFeesSchedule documentId="RetDoc2">
      <AccountingFeesDetail>
        <CategoryTxt>ACCOUNTING SERVICES</CategoryTxt>
        <Amt>24500</Amt>
        <NetInvestmentIncomeAmt>12250</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>12250</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <DepreciationSchedule documentId="RetDoc3">
      <DepreciationPropertyGrp>
        <PriorYearDepreciationAmt>42336616448</PriorYearDepreciationAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>BUST RB SMITHERS</PropertyDesc>
        <AcquiredDt>1993-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>20000</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>EXECUTIVE DESK</PropertyDesc>
        <AcquiredDt>2004-09-21</AcquiredDt>
        <CostOrOtherBasisAmt>4290</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>4290</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>TELEPHONE SYSTEM</PropertyDesc>
        <AcquiredDt>2004-10-05</AcquiredDt>
        <CostOrOtherBasisAmt>4669</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>4669</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>COMPUTER SYSTEM</PropertyDesc>
        <AcquiredDt>2014-04-08</AcquiredDt>
        <CostOrOtherBasisAmt>1748</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1748</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
    </DepreciationSchedule>
    <GainLossSaleOtherAssetsSch documentId="RetDoc4">
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>JP MORGAN SECURITIES ACCOUNT</AssetDesc>
        <AcquiredDt>2023-01</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2023-12</SoldDt>
        <GrossSalesPriceAmt>451659</GrossSalesPriceAmt>
        <BasisAmt>392824</BasisAmt>
        <TotalNetAmt>58835</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
    </GainLossSaleOtherAssetsSch>
    <InvestmentsCorpBondsSchedule documentId="RetDoc5">
      <InvestmentsCorporateBondsGrp>
        <BondNm>JP MORGAN FIXED INCOME SECURITIES</BondNm>
        <EOYBookValueAmt>819316</EOYBookValueAmt>
        <EOYFMVAmt>766563</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
    </InvestmentsCorpBondsSchedule>
    <InvestmentsCorpStockSchedule documentId="RetDoc6">
      <InvestmentsCorporateStockGrp>
        <StockNm>JP MORGAN EQUITIES</StockNm>
        <EOYBookValueAmt>714489</EOYBookValueAmt>
        <EOYFMVAmt>1101115</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <InvestmentsOtherSchedule2 documentId="RetDoc7">
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>LISTERINE ROYALTY 1/2 UNIT</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>259350</BookValueAmt>
        <EOYFMVAmt>770250</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>ALTERNATIVE INVESTMENTS</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>96356</BookValueAmt>
        <EOYFMVAmt>95963</EOYFMVAmt>
      </InvestmentsOtherGrp>
    </InvestmentsOtherSchedule2>
    <LandEtcSchedule2 documentId="RetDoc8">
      <LandEtcGrp>
        <CategoryOrItemTxt>BUILDING, COTTAGE, STABLE/GARAGE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>10707</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>10707</AccumulatedDepreciationAmt>
      </LandEtcGrp>
    </LandEtcSchedule2>
    <LegalFeesSchedule documentId="RetDoc9">
      <LegalFeesGrp>
        <CategoryTxt>INDIRECT LEGAL FEES</CategoryTxt>
        <LegalFeesAmt>1913</LegalFeesAmt>
        <DisbursementsCharitablePrpsAmt>1913</DisbursementsCharitablePrpsAmt>
      </LegalFeesGrp>
    </LegalFeesSchedule>
    <OtherAssetsSchedule documentId="RetDoc10">
      <OtherAssetsScheduleGrp>
        <Desc>DONATIONS HELD-IN-TRUST</Desc>
        <BOYBookValueAmt>437067</BOYBookValueAmt>
        <EOYBookValueAmt>443357</EOYBookValueAmt>
        <EOYFMVAmt>5405</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
      <OtherAssetsScheduleGrp>
        <Desc>ARTWORK</Desc>
        <BOYBookValueAmt>20000</BOYBookValueAmt>
        <EOYBookValueAmt>20000</EOYBookValueAmt>
        <EOYFMVAmt>20000</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
    <OtherDecreasesSchedule documentId="RetDoc11">
      <OtherDecreasesDetail>
        <Desc>NET DECREASE FMV OF CRATS</Desc>
        <Amt>410</Amt>
      </OtherDecreasesDetail>
      <OtherDecreasesDetail>
        <Desc>ROUNDING</Desc>
        <Amt>2</Amt>
      </OtherDecreasesDetail>
    </OtherDecreasesSchedule>
    <OtherExpensesSchedule documentId="RetDoc12">
      <OtherExpensesScheduleGrp>
        <Desc>EXPENSES</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>BANK CHARGES</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>BOOKS</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>DUES &amp; SUBSCRIPTIONS</Desc>
        <RevenueAndExpensesPerBooksAmt>1655</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>1655</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>FEES</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>INSURANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>1315</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>1315</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>INVESTMENT ACCOUNT FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>16124</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>16124</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>MAINTENANCE &amp; REPAIRS</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>MEETING EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>56</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>56</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>OFFICE SUPPLIES &amp; EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>885</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>885</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>OTHER FOUNDATION PROJECTS</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>POSTAGE &amp; DELIVERY</Desc>
        <RevenueAndExpensesPerBooksAmt>281</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>281</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>PUBLIC AWARENESS</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>PUBLIC RELATIONS</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>TELEPHONE</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>WEBSITE</Desc>
        <RevenueAndExpensesPerBooksAmt>642</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>642</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="RetDoc14">
      <OtherIncomeDetail>
        <Desc>JOHNSON &amp; JOHNSON - LISTERINE</Desc>
        <RevenueAndExpensesPerBooksAmt>128293</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>128293</NetInvestmentIncomeAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <OtherIncreasesSchedule documentId="RetDoc13">
      <OtherIncreasesDetail>
        <Desc>NET INCREASE FMV OF INVESTMENTS</Desc>
        <Amt>146319</Amt>
      </OtherIncreasesDetail>
    </OtherIncreasesSchedule>
    <OtherLiabilitiesSchedule documentId="RetDoc15">
      <OtherLiabilitiesDetail>
        <Desc>DEFERRED EXCISE TAX PAYABLE</Desc>
        <EOYBookValueAmt>2083</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
    </OtherLiabilitiesSchedule>
    <TaxesSchedule documentId="RetDoc16">
      <TaxesDetail>
        <CategoryTxt>FEDERAL EXCISE TAX 2023</CategoryTxt>
        <Amt>2421</Amt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>NYS ANNUAL FILING FEE</CategoryTxt>
        <Amt>275</Amt>
        <DisbursementsCharitablePrpsAmt>275</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>