2025-11-17T14:33:10-05:00 2024-12-31 042530803 SMITH WATSON & COMPANY LLP 7 NORTH ST SUITE 205 PITTSFIELD MA 01201 990PF 2024-01-01 141823331 KIWI FOUNDATION KIWI 5185262939 6 HEATHER RIDGE RD AVERILL PARK NY 12018 CHESTER OPALKA TRUSTEE 5185262939 2025-11-17 true true JEFFREY D BELAIR CPA P00845921 4134649940 2025-11-17 X 2024 2025-03-06 01:10:19Z X 4972661 X 903685 X 7720 7720 87723 87723 1250909 1981119 1250909 2250037 1346352 27110 17600 17600 27982 27982 9054 14374 104 96120 45686 0 937051 937051 1033171 45686 937051 1216866 1300666 143253 298980 298980 470000 400000 470000 470000 2480519 2664212 4112181 9345 91500 91500 3033117 3524692 4972661 0 X 3033117 3524692 3033117 3524692 3033117 3524692 3033117 1216866 4249983 725291 3524692 CHARLES SCHWAB 4756 P 149970 149888 82 82 CHARLES SCHWAB 4756 P 109585 108558 1027 1027 CHARLES SCHWAB 4756 D 805151 74539 730612 730612 CHARLES SCHWAB 4756 P 799927 372320 427607 427607 CHARLES SCHWAB 7929 P 24985 24905 80 80 1250909 1189 18079 18079 18079 4306 15000 19306 X 116 1111 1111 false false false false false false false true true NY true false false false false true N/A CHESTER OPALKA 5185262939 6 HEATHER RIDGE RD AVERILL PARK NY 12018 false false false false false true false true false false false false false false false false true true false false false false CHESTER OPALKA 6 HEATHER RIDGE RD AVERILL PARK NY 12018 TRUSTEE 2.00 0 0 0 KAREN OPALKA 6 HEATHER RIDGE RD AVERILL PARK NY 12018 TRUSTEE 2.00 0 0 0 COURTNEY MEYER 21 WEST STREET HADLEY MA 01035 TRUSTEE 000.00 0 0 0 JESSE OPALKA 479 WATER STREET CELEBRATION FL 34747 TRUSTEE 000.00 0 0 0 NONE NONE NOTE RECEIVABLE - SKY HIGH ADVENTURE CENTER 400000 NOTE RECEIVABLE - ARTS LETTERS AND NUMBERS 70000 470000 4128713 363840 0 4492553 4492553 67388 4425165 221258 221258 18079 18079 203179 203179 203179 937051 470000 1407051 203179 128210 130241 140181 354332 752964 1407051 203179 1203872 1956836 0 128210 1828626 130241 140181 354332 1203872 CHESTER OPALKA KAREN OPALKA X 518 ELEVATED 1218 CENTRAL AVE ALBANY NY 12205 PC GENERAL PROGRAM OPERATING SUPPORT 3000 ALBANY COUNTY HISTORICAL SOCIETY 9 TEN BROECK PL ALBANY NY 12207 PC GENERAL PROGRAM OPERATING SUPPORT 1000 ALBANY FUND FOR EDUCATION PO BOX 3110 ALBANY NY 12203 PC GENERAL PROGRAM OPERATING SUPPORT 1000 ALBANY PRO MUSICA INC 30 2ND ST TROY NY 12180 PC GENERAL PROGRAM OPERATING SUPPORT 38000 ALBANY SYMPHONY ORCHESTRA 19 CLINTON AVE ALBANY NY 12207 PC GENERAL PROGRAM OPERATING SUPPORT 25500 ARTS CENTER OF THE CAPITAL REGION 365 RIVER ST TROY NY 12180 PC GENERAL PROGRAM OPERATING SUPPORT 26000 ARTS LETTERS AND NUMBERS 1543 BURDEN LAKE RD AVERILL PARK NY 12018 PC GENERAL PROGRAM OPERATING SUPPORT 114000 CAFFE LENA 47 PHILA ST SARATOGA SPRINGS NY 12866 PC GENERAL PROGRAM OPERATING SUPPORT 16250 CAPITAL REPERTORY THEATER 251 N PEARL ST ALBANY NY 12207 PC GENERAL PROGRAM OPERATING SUPPORT 13000 CAPITAL ROOTS 594 RIVER ST TROY NY 12180 PC GENERAL PROGRAM OPERATING SUPPORT 13062 COMMUNITY LOAN FUND 255 ORANGE ST ALBANY NY 12210 PC GENERAL PROGRAM OPERATING SUPPORT 4739 EIGHTH STEP 432 STATE ST SCHENECTADY NY 12305 PC GENERAL PROGRAM OPERATING SUPPORT 9000 ELECTRONIC BODY ARTS 351 HUDSON AVE ALBANY NY 122101803 PC GENERAL PROGRAM OPERATING SUPPORT 1000 ELLEN SINOPOLI DANCE CO 171 2ND ST TROY NY 12180 PC GENERAL PROGRAM OPERATING SUPPORT 12000 MUSICIANS OF MAALWYK 511 MOHAWK AVE SCOTIA NY 12302 PC GENERAL PROGRAM OPERATING SUPPORT 1600 NOTRE DAME- BISHOP GIBBONS 2600 ALBANY ST SCHENECTADY NY 12304 PC GENERAL PROGRAM OPERATING SUPPORT 1000 OLD SONGS INC 37 S MAIN ST VOORHEESVILLE NY 12186 PC GENERAL PROGRAM OPERATING SUPPORT 8500 PROCTORS THEATER 432 STATE ST SCHENECTADY NY 12305 PC GENERAL PROGRAM OPERATING SUPPORT 18000 RADIO DIARIES INC 20 JAY ST SUITE 205 BROOKLYN NY 11201 PC GENERAL PROGRAM OPERATING SUPPORT 1000 REGIONAL FOOD BANK 965 ALBANY-SHAKER RD LATHAM NY 12110 PC GENERAL PROGRAM OPERATING SUPPORT 1000 SAGE COLLEGES 140 NEW SCOTLAND AVE ALBANY NY 12208 PC GENERAL PROGRAM OPERATING SUPPORT 48000 SANCTUARY FOR INDEPENDENT MEDIA 3361 6TH AVE TROY NY 12181 PC GENERAL PROGRAM OPERATING SUPPORT 6250 SAND LAKE CENTER FOR THE ARTS 2880 NY 43 AVERILL PARK NY 12018 PC GENERAL PROGRAM OPERATING SUPPORT 17100 SARATOGA PERFORMING ARTS CENTER 108 AVENUE OF THE PNES SARATOGA SPRINGS NY 12866 PC GENERAL PROGRAM OPERATING SUPPORT 40000 SKY HIGH ADVENTURES 322 METHODIST FARM RD AVERILL PARK NY 12018 PC GENERAL PROGRAM OPERATING SUPPORT 13000 THE GLOBAL CHILD PO BOX 126 NEW BALTIMORE NY 12124 PC GENERAL PROGRAM OPERATING SUPPORT 149000 TROY REHABILITATION & IMPROVEMENT P 415 RIVER ST TROY NY 12180 PC GENERAL PROGRAM OPERATING SUPPORT 5000 UNITY HOUSE 2431 6TH AVE TROY NY 12180 PC GENERAL PROGRAM OPERATING SUPPORT 3250 WEXT RADIO 4 GLOBAL VIEW TROY NY 12180 PC GENERAL PROGRAM OPERATING SUPPORT 17900 WMHT 4 GLOBAL VIEW TROY NY 12180 PC GENERAL PROGRAM OPERATING SUPPORT 13000 TROY MUSIC HALL 30 SECOND STREET TROY NY 12180 PC GENERAL PROGRAM OPERATING SUPPORT 150000 ADIRONDACK EXPERIENCE 9097 STATE ROUTE 30 BLUE MOUNTAIN LAKE NY 12812 PC GENERAL PROGRAM OPERATING SUPPORT 1000 ADVOCATES FOR THE SCHUYLERVILLE PUB 52 FERRY STREET SCHUYLERVILLE NY 12871 PC GENERAL PROGRAM OPERATING SUPPORT 250 AGRICULTURAL STEWARDSHIP ASSOC 2531 STATE ROUTE 40 GREENWICH NY 12834 PC GENERAL PROGRAM OPERATING SUPPORT 1000 ALBANY CENTER GALLERY 488 BROADWAY SUITE 107 ALBANY NY 12207 PC GENERAL PROGRAM OPERATING SUPPORT 1000 ALBANY WATERWAY 121 STATE STREET ALBANY NY 12207 PC GENERAL PROGRAM OPERATING SUPPORT 3000 UPSTATE ALLIANCE FOR THE CREATIVE E 41 STATE ST ALBANY NY 12207 PC GENERAL PROGRAM OPERATING SUPPORT 10000 AMERICAN CANCER SOCIETY 270 PEACHTREE ST NW ATLANTA GA 30303 PC GENERAL PROGRAM OPERATING SUPPORT 5000 ARC OF RENSSELAER COUNTY 79 102ND ST TROY NY 12180 PC GENERAL PROGRAM OPERATING SUPPORT 1000 BEYOND PLASTICS ONE COLLEGE DRIVE BENNINGTON VT 05201 PC GENERAL PROGRAM OPERATING SUPPORT 10000 BLACK PLANNING INSTITUTE 135 SOUTH PEARL STREET S ALBANY NY 12202 PC GENERAL PROGRAM OPERATING SUPPORT 2500 CENTER FOR ECONOMIC GROWTH 5 COMPUTER DRIVE SOUTH ALBANY NY 12205 PC GENERAL PROGRAM OPERATING SUPPORT 25000 EMPIRE STATE YOUTH ORCHESTRA 45 MACARTHUR DR SCHENECTADY NY 12302 PC GENERAL PROGRAM OPERATING SUPPORT 20000 FRIENDS OF POESTENKILL LIBRARY 9 PLANK ROAD POESTENKILL NY 12140 PC GENERAL PROGRAM OPERATING SUPPORT 200 HISTORIC ALBANY FOUNDATION INC 89 LEXINGTON AVENUE ALBANY NY 12206 PC GENERAL PROGRAM OPERATING SUPPORT 2000 HYDE COLLECTION 161 WARREN STREET GLENS FALLS NY 12801 PC GENERAL PROGRAM OPERATING SUPPORT 2500 IGNATIAN VOLUNTEER CORPS 740 N CALVERT ST 500 BALTIMORE MD 21202 PC GENERAL PROGRAM OPERATING SUPPORT 1000 OAKWOOD CEMETARY 50 101ST STREET TROY NY 12180 PC GENERAL PROGRAM OPERATING SUPPORT 1000 PLAYHOUSE STAGE CO 58 REMSEN ST COHOES NY 12047 PC GENERAL PROGRAM OPERATING SUPPORT 37500 SAND LAKE TOWN LIBRARY 8428 MILLER HILL RD AVERILL PARK NY 12018 PC GENERAL PROGRAM OPERATING SUPPORT 100 SCHENECTADY CCC FOUNDATION 78 WASHINGTON AVENUE SCHENECTADY NY 12305 PC GENERAL PROGRAM OPERATING SUPPORT 500 SOUTH END CHILDREN'S CAFE 33 RENSSELAER STREET ALBANY NY 12202 PC GENERAL PROGRAM OPERATING SUPPORT 250 STRIDE ADAPTIVE SPORTS 4482 NY HIGHWAY 150 WEST SAND LAKE NY 12196 PC GENERAL PROGRAM OPERATING SUPPORT 1000 THE EGG PO BOX 2065 ALBANY NY 12220 PC GENERAL PROGRAM OPERATING SUPPORT 10000 UPPER HUDSON PLANNED PARENTHOOD INC 804 COLUMBIA STREET HUDSON NY 12534 PC GENERAL PROGRAM OPERATING SUPPORT 10000 UPSATE ALLIANCE CREATIVE ECONOMY 41 STATE ST ALBANY NY 12207 PC GENERAL PROGRAM OPERATING SUPPORT 15000 YONO'S SCHOLARSHIP FDN 25 CHAPEL STREET ALBANY NY 12210 PC GENERAL PROGRAM OPERATING SUPPORT 5000 ZION'S UCC OF TABORTON 741 TABORTON ROAD SAND LAKE NY 12153 PC GENERAL PROGRAM OPERATING SUPPORT 100 937051 14 7720 14 87723 18 91501 1159408 186944 1159408 1346352 false false false false false false false false false false TAX PREPARATION FEES 17600 17600 MUTUAL FUNDS 973873 1227104 FIXED INCOME EXCHANGE TRADED FUNDS 1340339 2533608 ALTERNATIVE ASSETS 350000 351469 LEGAL FEES 27110 INVESTMENT CLEARING 9345 OTHER RECEIVABLE 91500 91500 EXCESS OF FMV OVER COST OF DONATED STOCK 725291 EXPENSES BANK CHARGES 1 1 OFFICE EXPENSES 103 103 OTHER DEDUCTIONS 14270 SKYHIGH ADVENTURE CENTER INC 400000 400000 2023-01 2028-01 LINE OF CREDIT 0.0000 NONE EXCLUSIVELY FOR SEC.170(C)(2)(B)EXP ARTS LETTERS AND NUMBERS INC 70000 70000 2024-07 2025-01 DEMAND 0.0506 NONE DISCRETION OF BORROWER PORTFOLIO ADVISOR FEES 27982 27982 FEDERAL EXCISE TAX 9054 NYS FILING FEE