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Leon Polk Smith Foundation Inc. is a private corporation based in NEW YORK, NY. The foundation received its IRS ruling in 2012. The principal officer is Davis & Grutman Llp. It holds total assets of $12M. Annual income is reported at $6.1M. Total assets have grown from $8.7M in 2013 to $11.5M in 2023. The foundation is governed by 4 officers and trustees. Tax records are available from 2015 to 2023. The foundation primarily funds organizations in New York, Oregon and Minnesota. According to available records, Leon Polk Smith Foundation Inc. has made 39 grants totaling $683K, with a median grant of $15K. Annual giving has grown from $20K in 2020 to $219K in 2023. Grantmaking activity was highest in 2022 with $314K distributed across 18 grants. Individual grants have ranged from $3K to $50K, with an average award of $18K. The foundation has supported 20 unique organizations. The foundation primarily supports organizations in New York, Minnesota, Oregon, which account for 82% of all grants. Grantmaking reaches organizations across 8 states. Contributions to this foundation are tax-deductible.
The Leon Polk Smith Foundation is a small, artist-legacy foundation whose sole mission is preserving and promoting the work of painter Leon Polk Smith (1906-1996) and advancing public understanding of the geometric-abstraction/constructivist movement he belonged to. Its own site is unambiguous: it 'does not accept unsolicited requests for funds' and 'only makes contributions to preselected charitable organizations.' It also currently does not fund individual artists or scholars, though it flags that this could change. This makes it fundamentally a relationship-driven, invitation-only funder rather than an open-application one. The grantee data confirms this: 39 recorded grants going to just under 20 distinct organizations, many of them funded repeatedly across multiple years — Woodstock Byrdcliffe Guild and Lower East Side Printshop each received 4 grants totaling $125,000 apiece, and Camargo Foundation received 4 grants totaling $100,000. That renewal pattern, not one-off competitive awards, is how most of its money moves. The four trustees (President Patterson Sims, Treasurer/Chairman John Koegel, Secretary Charlotta Kotik, and Carter Ratcliffe) all serve uncompensated, which is typical of a tightly-held legacy foundation where funding decisions likely track board relationships and curatorial networks rather than a formal review committee. First-time organizations should not plan around a cold LOI or portal submission — none exists. Instead, the realistic path in is either (1) direct institutional alignment — proposing an exhibition, publication, print project, or archival initiative specifically about Smith or geometric abstraction that would naturally draw the foundation's interest and be routed to it by a gallery or museum partner (Lisson, Richard Gray, and Krakow Witkin galleries all represent the estate and are natural connectors), or (2) fit within its secondary, board-driven interest in Native American and Indigenous arts organizations. A phone inquiry to the foundation's New York office (201-709-5801) is the only documented contact channel and should be treated as a relationship-building first step, not a formal application.
Total assets have held steady in the $11.3M-$11.5M range every year from 2019 through 2023 (most recent filed year), up from $8.6M-$8.7M in 2013-2015 — asset growth has outpaced payout, meaning the foundation is not spending down principal. Grants paid (cash) by fiscal year: 2023 = $219,100, 2022 = $157,000, 2021 = $129,500, 2020 = $20,000 (a clear COVID-era pullback), 2019 = $125,000. 'Total giving' figures reported on the 990-PF run notably higher than cash grants paid in most years (e.g., $910,276 in 2023 and $905,312 in 2021 against $219,100 and $129,500 in cash grants respectively), which reflects the foundation's practice of making non-cash gifts and loans of Leon Polk Smith artwork to museums alongside cash awards — a distinctive feature of this funder that pure grant-size analysis undercounts. Across the tracked grantee history, 39 grants totaling $682,600 were recorded at an average of $17,503 per grant; the platform's typical-grant-size estimate for currently active giving puts the median single grant at $25,000 (average $18,500), with a range from $2,500 (The Aspen Institute) up to $30,000 for larger annual commitments. Geographically, giving is heavily concentrated in New York, which accounts for 25 of 39 grants (64%) — unsurprising given the foundation's Manhattan base and the concentration of print studios, curatorial-support nonprofits, and museums there. Secondary clusters appear in Minnesota (4 grants) and Oregon (3 grants), with single or paired grants scattered across Colorado, Washington DC, Maryland, New Mexico, and Oklahoma — several of the latter tied to Native American arts organizations rather than art-world institutions proper. By purpose, roughly half of dollars go to core arts infrastructure (print workshops, artist residencies, curatorial-support nonprofits like ArtTable and Independent Curators International), with a meaningful secondary share — Native Arts & Cultures Foundation, Southeastern Indian Artists Association, First American Museum, First Nations Development Fund, Pueblo Relief Fund — going to Native American cultural organizations.
The foundation sits in a tight asset cluster of small, single-focus Arts & Culture private foundations, most in the $11.9M-$12.2M range, though public data on actual annual giving and application posture is sparse for the peer set (a common gap for foundations this size, which rarely maintain dedicated grant-management infrastructure or public disclosure beyond their 990-PF filings).
| Foundation | Assets | Annual Giving | Primary Focus | Application |
|---|---|---|---|---|
| Leon Polk Smith Foundation | $12.0M | $219,100 (2023 cash grants) | Geometric abstraction / Leon Polk Smith legacy | Invited/preselected only — no unsolicited requests |
| Monimos Art Foundation (CA) | $12.1M | Not disclosed | Arts & Culture | Not published |
| First Hungarian Literary Society Inc. (NY) | $12.1M | Not disclosed | Arts & Culture | Not published |
| Richard Petty Museum Inc. (NC) | $11.9M | Not disclosed | Arts & Culture | Not published |
| Pennell Family Foundation (SC) | $12.2M | Not disclosed | Arts & Culture | Not published |
| Marietta Museum of Art & Whimsy Inc. (FL) | $12.2M | Not disclosed | Arts & Culture | Not published |
Leon Polk Smith Foundation is the only one of these six with a public website disclosing its mission, exhibition activity, and — most usefully for grant seekers — an explicit statement of its closed, invitation-only application posture. That transparency is itself a differentiator: applicants can rule this funder in or out quickly rather than guessing, which most single-artist-legacy peer foundations don't offer.
The foundation's most visible 2025-2026 activity has been museum programming rather than new grantmaking announcements. 'Both Sides of the Line: Carmen Herrera & Leon Polk Smith' opened at the University of Michigan Museum of Art on August 30, 2025 and runs through January 4, 2026 — the first exhibition to present the two geometric-abstraction painters side by side at scale — before traveling to the Addison Gallery of American Art in Andover, MA from February 21 through July 31, 2026. Separately, 'Leon Polk Smith: Circle and Square, 1948-1987' ran at Krakow Witkin Gallery in Boston from September 13 through October 18, 2025, Smith's first solo presentation with that gallery and the first to place his editioned prints alongside his paintings, drawings, and collages. Notably, Swiss fashion house Akris cited Smith's work as a direct inspiration for its Spring/Summer 2026 collection, a first-of-its-kind crossover into fashion that extends the estate's cultural visibility beyond the museum world. No leadership changes, new grant programs, or shifts to the 'preselected organizations only' funding policy were found in current sources — the trustee roster (Patterson Sims, John Koegel, Charlotta Kotik, Carter Ratcliffe) appears unchanged. For organizations tracking this funder, the touring exhibition schedule is the most concrete near-term signal: institutions hosting or co-programming with 'Both Sides of the Line' at the Addison Gallery in early-to-mid 2026 are the most plausible next wave of foundation engagement.
This is not a funder to approach with a standard cold LOI — the foundation's own site states it does not accept unsolicited funding requests and only contributes to preselected organizations, and grantee data bears this out: the same roughly 15-20 organizations recur year over year rather than a rotating cast of new awardees. Practical guidance: (1) Do not apply as an individual artist or scholar — the foundation explicitly excludes this category from current giving, regardless of project quality. (2) The strongest fit is an institutional project (museum, university, print workshop, archive, or curatorial-support nonprofit) that either directly engages Leon Polk Smith's work/legacy or advances scholarship and public understanding of geometric abstraction and constructivism more broadly — that language ('preservation, maintenance and enhancement... understanding of the creative arts during the geometric-abstraction period') should be mirrored closely in any outreach. (3) A secondary, less obvious opening exists for Native American and Indigenous arts and cultural organizations — five of the 39 tracked grants went to groups like Native Arts & Cultures Foundation and First Nations Development Fund, likely reflecting a trustee interest connected to Smith's Cherokee heritage and Oklahoma origins; organizations in that space should lead with that resonance rather than the geometric-abstraction angle. (4) Warm introductions matter far more than proposal polish here — the three galleries representing the estate (Lisson Gallery in New York, Richard Gray Gallery in Chicago, Krakow Witkin Gallery in Boston) and current grantees like Independent Curators International or the Archives of American Art are natural connectors into the foundation's network. (5) If a relationship is established, expect it to be multi-year: several top grantees have received support in four separate years, so the realistic ask is not a single project grant but an ongoing annual relationship. (6) The only public contact point is the New York phone line (201-709-5801) via the foundation's registered agent, Davis & Grutman LLP — use it for a brief, specific inquiry rather than sending an unsolicited packet, since there is no portal or downloadable application to submit into.
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Smallest Grant
$3K
Median Grant
$25K
Average Grant
$19K
Largest Grant
$30K
Based on 7 grants from the most recent 990-PF filing.
Preservation, maintenance and enhancement of the work of leon polk smith and to enhance the understanding of the creative arts during the geometric-abstraction period.
Expenses: $752K
Total assets have held steady in the $11.3M-$11.5M range every year from 2019 through 2023 (most recent filed year), up from $8.6M-$8.7M in 2013-2015 — asset growth has outpaced payout, meaning the foundation is not spending down principal. Grants paid (cash) by fiscal year: 2023 = $219,100, 2022 = $157,000, 2021 = $129,500, 2020 = $20,000 (a clear COVID-era pullback), 2019 = $125,000. 'Total giving' figures reported on the 990-PF run notably higher than cash grants paid in most years (e.g., $91.
Leon Polk Smith Foundation Inc. has distributed a total of $683K across 39 grants. The median grant size is $15K, with an average of $18K. Individual grants have ranged from $3K to $50K.
The Leon Polk Smith Foundation is a small, artist-legacy foundation whose sole mission is preserving and promoting the work of painter Leon Polk Smith (1906-1996) and advancing public understanding of the geometric-abstraction/constructivist movement he belonged to. Its own site is unambiguous: it 'does not accept unsolicited requests for funds' and 'only makes contributions to preselected charitable organizations.' It also currently does not fund individual artists or scholars, though it flags .
Leon Polk Smith Foundation Inc. is headquartered in NEW YORK, NY. While based in NY, the foundation distributes grants to organizations across 8 states.
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| Name | Title | Compensation | Benefits | Total |
|---|---|---|---|---|
| Charlotta Kotik | TRUSTEE/Secretary | $0 | $0 | N/A |
| Carter Ratcliffe | Trustee | $0 | $0 | N/A |
| Patterson Sims | President | $0 | $0 | N/A |
| John Koegel | TREASURER/CHAIRMAN/TRUSTEE | $0 | $0 | N/A |
Total Giving
$910K
Total Assets
$11.5M
Fair Market Value
$12.5M
Net Worth
$11.5M
Grants Paid
$219K
Contributions
N/A
Net Investment Income
N/A
Distribution Amount
$250K
Total Grants
39
Total Giving
$683K
Average Grant
$18K
Median Grant
$15K
Unique Recipients
20
Most Common Grant
$25K
of 2023 grantees were first-time recipients
| Recipient | Location | Amount | Year |
|---|---|---|---|
| Camargo FoundationFURTHERANCE OF EXEMPT PURPOSE | St Paul, MN | $25K | 2023 |
| Lower East Side PrintshopFURTHERANCE OF EXEMPT PURPOSE | New York, NY | $50K | 2023 |
| Woodstock Byrdcliffe GuildFURTHERANCE OF EXEMPT PURPOSE | Woodstock, NY | $50K | 2023 |
| International Studio & Curatorial ProgramGRANT FOR 2024 | Brooklyn, NY | $22K | 2023 |
| ArttableFURTHERANCE OF EXEMPT PURPOSE | New York, NY | $19K | 2023 |
| First American MuseumFurtherance of Exempt Purpose | Oklahoma City, OK | $15K | 2023 |
| Southeastern Indian Artists AssociationFurtherance of Exempt Purpose | Tahlequah, OK | $15K | 2023 |
| Archives Of American ArtFURTHERANCE OF EXEMPT PURPOSE | New York, NY | $13K | 2023 |
| Foundation For Contemp ArtFURTHERANCE OF EXEMPT PURPOSE | New York, NY | $5K | 2023 |
| Madison Square ParkFurtherance of Exempt Purpose | New York, NY | $5K | 2023 |
| Independent Curators InternationalFURTHERANCE OF EXEMPT PURPOSE | New York, NY | $20K | 2022 |
| Kentler Intl Drawing SpaceFURTHERANCE OF EXEMPT PURPOSE | Brooklyn, NY | $20K | 2022 |
| Osu FoundationFURTHERANCE OF EXEMPT PURPOSE | Corvallis, OR | $15K | 2022 |
| Studio In SchoolFURTHERANCE OF EXEMPT PURPOSE | New York, NY | $10K | 2022 |
| Aamc FoundationFURTHERANCE OF EXEMPT PURPOSE | Washington, DC | $5K | 2022 |
| Native Arts & CulturesFURTHERANCE OF EXEMPT PURPOSE | Rortland, OR | $30K | 2021 |
| The Aspen InstituteFURTHERANCE OF EXEMPT PURPOSE | New York, NY | $3K | 2021 |
| Johns Hopkins CenterFURTHURANCE OF EXEMPT PURPOSE | Baltimore, MD | $5K | 2020 |
| Pueblo Relief FundFURTHERANCE OF EXEMPT PURPOSE | Albuquerque, NM | $5K | 2020 |
| First Nations Development FundFURTHERANCE OF EXEMPT PURPOSE | Longmont, CO | $5K | 2020 |