Smith Chas P & Associates Pa Cpas

In its 13F for Q1 2024 (holdings as of March 31, 2024, filed April 25, 2024), Smith Chas P & Associates Pa Cpas reported 152 stock positions worth $1.7 billion. Its top holding was Apple (AAPL) at 5.4% of the portfolio, followed by Microsoft (MSFT, 5.3%) and Home Depot (HD, 4.7%). Compared with Q4 2023, it opened 24 new positions, sold out of 13, added to 71 and reduced 34. The biggest buy was Air Products & Chemicals (APD, shares +10466%) and the biggest sale Nextera Energy (NEE, shares −84%).

Most Recent 13F
Q2 2026
Location
LAKELAND, FL
CIK
0001082509
Portfolio Value
$1.7B (Q1 2024)
SEC Filing
0001082509-24-000002 ↗ filed Apr 25, 2024

Holdings Value

0$500.0M$1.0B$1.5B$2.0B Q1 2024: $1.7B $1.7B Q1 2024 Q2 2024: $1.7B Q2 2024 Q3 2024: $1.8B Q3 2024 Q4 2024: $1.7B Q4 2024 Q1 2025: $1.7B Q1 2025 Q2 2025: $1.8B Q2 2025 Q3 2025: $1.2B Q3 2025 Q4 2025: $1.9B Q4 2025 Q1 2026: $1.8B Q1 2026 Q2 2026: $2.0B Q2 2026

Holdings 152 stocks · $1.7B
AAPL Apple Inc. 5.36% 517,781 $88.8M Reduce -4.7%
MSFT Microsoft Corp. 5.28% 207,696 $87.4M Reduce -13.3%
HD Home Depot Inc. 4.72% 203,781 $78.2M Add +3.6%
BRK.B Berkshire Hathaway Inc. Class B 4.71% 185,408 $78.0M Add +0.7%
JPM JPMorgan Chase & Co. 4.70% 388,322 $77.8M Add +0.5%
GOOG Alphabet Inc. Class C 4.49% 487,810 $74.3M Add +1.1%
WMT Walmart Inc. 4.00% 1,099,993 $66.2M Add +1.3%
CSCO Cisco Systems Inc. 3.13% 1,037,936 $51.8M Add +2.9%
UNH Unitedhealth Group Inc. 2.97% 99,509 $49.2M Add +1.9%
MCD McDonald's Corp. 2.95% 172,967 $48.8M Add +2.7%
V Visa Inc. Class A 2.89% 171,533 $47.9M Add +1.6%
IJR iShares Core S&P Small-Cap E 2.85% 426,700 $47.2M Add +7.7%
IVV iShares Core S&P 500 ETF 2.75% 86,556 $45.5M Reduce -3.6%
MRK Merck & Co. Inc. 2.67% 335,120 $44.2M Add +0.4%
SBUX Starbucks Corp. 2.67% 482,943 $44.1M Add +3.5%
PG The Procter & Gamble Co. 2.60% 265,212 $43.0M Add +3.0%
COST Costco Wholesale Corp. 2.59% 58,426 $42.8M Add +3.4%
PEP Pepsico Inc. 2.52% 238,516 $41.7M Add +2.3%
QQQ Invesco QQQ Trust Series 1 2.44% 90,837 $40.3M Add +2.3%
CB Chubb Ltd. 2.43% 155,533 $40.3M Add +6.0%
FPEI First Trust Institutional PR 2.32% 2,103,853 $38.3M Add +3.6%
JNJ Johnson & Johnson 2.31% 241,914 $38.3M Add +2.0%
LMT Lockheed Martin Corp. 2.29% 83,439 $38.0M Add +3.9%
UPS United Parcel Service Class B 2.05% 228,409 $33.9M Add +2.9%
GD General Dynamics Corp. 1.95% 114,155 $32.2M Add +11.8%
CMCSA Comcast Corp. Class A 1.94% 740,771 $32.1M Add +4.1%
AMGN Amgen Inc. 1.92% 111,994 $31.8M Add +2.9%
APD Air Products & Chemicals Inc. 1.78% 121,723 $29.5M Add +10466.2%
QQQM Invesco Nasdaq 100 ETF 1.41% 127,913 $23.4M Add +9.4%
ONEQ Fidelity Nasdaq Comp Indx 1.32% 339,890 $21.9M Reduce -4.1%
HSY The Hershey Co. 1.26% 107,357 $20.9M New
FQAL Fidelity Quality Factor ETF 0.89% 249,806 $14.7M Reduce -3.1%
DGRO iShares Core Dividend Growth 0.85% 241,021 $14.0M Reduce -3.0%
SPY SS SPDR S&P 500 ETF Trust-US 0.76% 24,088 $12.6M Add +329.1%
IWB iShares Russell 1000 ETF 0.53% 30,342 $8.7M New
BRK.A Berkshire Hathaway Inc. Class A 0.46% 12 $7.6M No change
DFS Discover Financial Services 0.44% 55,494 $7.3M Reduce -9.5%
NEE Nextera Energy Inc. 0.37% 96,210 $6.1M Reduce -83.9%
LOW Lowe's Cos Inc. 0.31% 20,375 $5.2M Reduce -16.3%
IJJ iShares S&P Mid-Cap 400 Valu 0.30% 41,581 $4.9M Reduce -1.7%
AMZN Amazon.com Inc. 0.28% 25,993 $4.7M Reduce -10.3%
SSO Proshares Ultra S&P500 0.27% 57,473 $4.5M No change
ORCL Oracle Corp. 0.23% 30,949 $3.9M Add +0.6%
IWM iShares Russell 2000 ETF 0.23% 18,460 $3.9M Add +123.1%
SPXL Direxion Daily S&P 500 Bull 0.23% 27,915 $3.7M Reduce -47.2%
XOM Exxon Mobil Corp. 0.22% 32,002 $3.7M Add +15.3%
MDY State Street SPDR S&P Midcap 0.22% 6,624 $3.7M Add +668.5%
FDHY Fidelity Enh Hi YLD ETF 0.21% 72,013 $3.5M New
IWR iShares Russell Mid-Cap ETF 0.19% 37,592 $3.2M Add +290.4%
CVX Chevron Corp. 0.15% 15,455 $2.4M Reduce -0.9%
PFE Pfizer Inc. 0.13% 78,089 $2.2M Reduce -13.6%
SO The Southern Co. 0.13% 29,029 $2.1M Add +38.3%
PNC PNC Financial Services Group 0.10% 10,661 $1.7M Reduce -21.8%
CL Colgate-Palmolive Co. 0.10% 18,228 $1.6M Reduce -11.2%
KO The Coca-Cola Co. 0.09% 24,847 $1.5M Reduce -0.6%
BWIN Baldwin Insurance Group Inc./ filed as BRP GROUP INC 0.09% 52,295 $1.5M New
GOOGL Alphabet Inc. Class A 0.09% 9,859 $1.5M Add +3.7%
EEM iShares MSCI Emerging Market 0.09% 34,542 $1.4M New
NVDA Nvidia Corp. 0.08% 1,495 $1.4M Add +6.6%
KVUE Kenvue Inc. 0.08% 59,111 $1.3M Reduce -91.9%
DFUS Dimensional US Eq MKT ETF 0.07% 21,610 $1.2M No change
MDT Medtronic PLC 0.07% 13,982 $1.2M Reduce -5.7%
LLY Eli Lilly & Co. 0.07% 1,499 $1.2M Add +4.2%
META Meta Platforms Inc. Class A 0.06% 2,201 $1.1M Add +4.9%
TFC Truist Financial Corp. 0.06% 26,906 $1.0M Add +20.9%
XLE SS Energy Select Sector 0.06% 10,905 $1.0M New
ABT Abbott Laboratories 0.06% 8,523 $969K Reduce -12.8%
VZ Verizon Communications Inc. 0.06% 22,137 $929K Add +11.5%
VB Vanguard Most SM-Cap ETF-Usd 0.05% 3,931 $899K Add +0.8%
CATH Global X S&P 500 Ca Val ETF 0.05% 13,900 $885K No change
DFUV Dimensional US Marketwide Va 0.05% 21,024 $860K No change
VTI VG Morningstar TS MKT ETF-US 0.05% 3,214 $835K Reduce -8.6%
ABBV Abbvie Inc. 0.05% 4,480 $816K Add +28.9%
DFAS Dimensional US Small Cap ETF 0.04% 11,288 $704K No change
VIG Vanguard Dividend Apprec ETF 0.04% 3,738 $683K Reduce -3.7%
FHLC Fidelity MSCI Health Care 0.04% 9,637 $672K No change
DFAT Dimensional US Target Value 0.04% 12,271 $668K No change
DIS The Walt Disney Co. filed as DISNEY WALT CO 0.04% 5,364 $656K Add +9.3%
MA Mastercard Inc. Class A 0.04% 1,362 $656K Add +0.8%
AVGO Broadcom Inc. 0.04% 490 $650K Add +66.1%
ADBE Adobe Inc. 0.04% 1,268 $640K Add +19.1%
RTX RTX Corp. 0.04% 5,989 $584K Add +32.1%
T AT&T Inc. 0.03% 31,726 $558K Add +106.5%
MAR Marriott International Class A 0.03% 2,200 $555K Reduce -12.0%
BMY Bristol-Myers Squibb Co. 0.03% 9,955 $540K Add +40.8%
CAT Caterpillar Inc. 0.03% 1,467 $538K Add +5.0%
CVS CVS Health Corp. 0.03% 6,732 $537K Add +115.9%
DVY iShares Select Dividend ETF 0.03% 4,300 $530K No change
GS Goldman Sachs Group Inc. 0.03% 1,254 $524K New
USB US Bancorp 0.03% 11,677 $522K New
DUK Duke Energy Corp. 0.03% 5,322 $515K Add +3.3%
IVW iShares S&P 500 Growth ETF 0.03% 6,084 $514K Add +4.3%
ISCG iShares Morningstar Small-Ca 0.03% 10,682 $497K Reduce -1.6%
CW Curtiss-Wright Corp. 0.03% 1,939 $496K Add +11.5%
IJS iShares S&P Small-Cap 600 Va 0.03% 4,504 $463K Reduce -1.2%
IVE iShares S&P 500 Value ETF 0.03% 2,473 $462K No change
BDX Becton Dickinson and Co. 0.03% 1,817 $450K New
SCHG Schwab US Large-Cap Growth 0.03% 4,756 $441K No change
ODFL Old Dominion Freight Line 0.03% 1,980 $434K No change
DE Deere & Co. 0.03% 1,050 $431K No change
FLRN SS SPDR BB Ig Float RT ETF 0.03% 13,714 $423K New
COF Capital One Financial Corp. 0.03% 2,829 $421K Add +2.8%
PM Philip Morris International 0.03% 4,570 $419K Add +11.1%
IBM Intl Business Machines Corp. filed as INTERNATIONAL BUSINESS MACHS 0.02% 2,126 $406K Add +8.2%
VXUS Vanguard Total Intl Stock 0.02% 6,500 $392K Add +51.8%
BAC Bank of America Corp. filed as BANK AMERICA CORP 0.02% 10,289 $390K Reduce -32.8%
AEP American Electric Power 0.02% 4,482 $386K Reduce -8.1%
HDV iShares Core High Dividend E 0.02% 3,448 $380K No change
TQQQ Proshares Ultrapro QQQ 0.02% 6,127 $377K Reduce -55.1%
WM Waste Management Inc. 0.02% 1,746 $372K New
XLF SS Financial Select Sector 0.02% 8,750 $369K Add +5.7%
PAYX Paychex Inc. 0.02% 2,994 $368K No change
RSP Invesco S&P 500 Equal Weight 0.02% 2,128 $360K New
HON Honeywell International Inc. 0.02% 1,752 $360K Add +13.2%
XLP SS Consumer Staples Sel Sect 0.02% 4,697 $359K Add +2.3%
UNP Union Pacific Corp. 0.02% 1,395 $343K Add +0.8%
SHY iShares 1-3 Year Treasury Bo 0.02% 4,157 $340K Reduce -9.5%
URI United Rentals Inc. 0.02% 456 $329K No change
MMM 3M Co. 0.02% 3,071 $326K New
NSC Norfolk Southern Corp. 0.02% 1,264 $322K No change
AON Aon PLC Class A 0.02% 965 $322K No change
XLK SS Technology Select Sector 0.02% 1,521 $317K Add +0.7%
INTC Intel Corp. 0.02% 6,991 $309K Add +18.4%
IWP iShares Russell Mid-Cap Grow 0.02% 2,618 $299K No change
CWB SS SPDR BB Conv Sec ETF 0.02% 4,034 $295K New
FXA Invesco Currencyshares Austr 0.02% 4,500 $291K New
SRE Sempra 0.02% 4,009 $288K Add +2.8%
OEF iShares S&P 100 ETF 0.02% 1,160 $287K Reduce -23.9%
PFN PIMCO Income Strategy FD II 0.02% 38,001 $283K New
CLX Clorox Company 0.02% 1,793 $274K Add +0.7%
VUG Vanguard Mrngstar GR ETF-Sui 0.02% 795 $273K Add +12.6%
HBAN Huntington Bancshares Inc. 0.02% 19,283 $269K Add +25.8%
AXP American Express Co. 0.02% 1,174 $267K Add +3.3%
MO Altria Group Inc. 0.02% 6,023 $263K New
FNCL Fidelity MSCI Financial Indx 0.02% 4,351 $258K Reduce -1.7%
KMB Kimberly-Clark Corp. 0.02% 1,994 $258K Reduce -39.2%
ACN Accenture PLC Class A 0.01% 672 $233K Reduce -20.2%
TSLA Tesla Inc. 0.01% 1,314 $231K Add +5.5%
NKE Nike Inc. Class B 0.01% 2,456 $231K Add +6.5%
TSCO Tractor Supply Company 0.01% 876 $229K New
AMR Alpha Metallurgical Resource 0.01% 692 $229K No change
SCHB Schwab US Broad Market ETF 0.01% 3,650 $223K No change
DFAC Dimensional US Core Equity 2 0.01% 6,959 $222K No change
IJH iShares Core S&P Midcap ETF 0.01% 3,565 $217K New
UDOW Proshares Ultrapro DOW30 0.01% 2,500 $213K New
F Ford Motor Co. filed as FORD MTR CO DEL 0.01% 15,639 $208K Add +26.0%
QCOM Qualcomm Inc. 0.01% 1,221 $207K Reduce -40.4%
IWF iShares Russell 1000 Growth 0.01% 610 $206K New
DG Dollar General Corp. 0.01% 1,288 $201K New
KMI Kinder Morgan Inc. 0.01% 10,360 $190K New
JPC Nuveen Prefered & Income Opp 0.00% 10,000 $72K New
BW Babcock & Wilcox Enterpr 0.00% 18,333 $21K No change

Portfolio Sells Q4 2023 → Q1 2024
NEE Nextera Energy Inc. Reduce -83.9% 0.37% −2.02
AAPL Apple Inc. Reduce -4.7% 5.36% −1.53
KVUE Kenvue Inc. Reduce -91.9% 0.08% −0.96
MSFT Microsoft Corp. Reduce -13.3% 5.28% −0.66
SPXL Direxion Daily S&P 500 Bull Reduce -47.2% 0.23% −0.14
IVV iShares Core S&P 500 ETF Reduce -3.6% 2.75% −0.08
ONEQ Fidelity Nasdaq Comp Indx Reduce -4.1% 1.32% −0.06
LOW Lowe's Cos Inc. Reduce -16.3% 0.31% −0.04
PFE Pfizer Inc. Reduce -13.6% 0.13% −0.04
DGRO iShares Core Dividend Growth Reduce -3.0% 0.85% −0.04
PNC PNC Financial Services Group Reduce -21.8% 0.10% −0.04
FQAL Fidelity Quality Factor ETF Reduce -3.1% 0.89% −0.03
TQQQ Proshares Ultrapro QQQ Reduce -55.1% 0.02% −0.02
IJJ iShares S&P Mid-Cap 400 Valu Reduce -1.7% 0.30% −0.02
DHR Danaher Corp. Sold out 0.00% −0.02
ALL Allstate Corp. Sold out 0.00% −0.02
TMO Thermo Fisher Scientific Inc. Sold out 0.00% −0.02
DFS Discover Financial Services Reduce -9.5% 0.44% −0.01
ZTS Zoetis Inc. Sold out 0.00% −0.01
FPFD Fidelity Preferred Sec Inc. Sold out 0.00% −0.01
ABT Abbott Laboratories Reduce -12.8% 0.06% −0.01
KMB Kimberly-Clark Corp. Reduce -39.2% 0.02% −0.01
BAC Bank of America Corp. Reduce -32.8% 0.02% −0.01
CL Colgate-Palmolive Co. Reduce -11.2% 0.10% −0.01
AMZN Amazon.com Inc. Reduce -10.3% 0.28% −0.01
QCOM Qualcomm Inc. Reduce -40.4% 0.01% −0.01
MDT Medtronic PLC Reduce -5.7% 0.07% −0.01
IR 4C Inc. Class Sold out 0.00% −0.01
CVX Chevron Corp. Reduce -0.9% 0.15% −0.01
ACN Accenture PLC Class A Reduce -20.2% 0.01% −0.01
KO The Coca-Cola Co. Reduce -0.6% 0.09% −0.01
OEF iShares S&P 100 ETF Reduce -23.9% 0.02% −0.01
VTI VG Morningstar TS MKT ETF-US Reduce -8.6% 0.05% −0.00
SHY iShares 1-3 Year Treasury Bo Reduce -9.5% 0.02% −0.00
MAR Marriott International Class A Reduce -12.0% 0.03% −0.00
IJS iShares S&P Small-Cap 600 Va Reduce -1.2% 0.03% −0.00
AEP American Electric Power Reduce -8.1% 0.02% −0.00
VIG Vanguard Dividend Apprec ETF Reduce -3.7% 0.04% −0.00
ISCG iShares Morningstar Small-Ca Reduce -1.6% 0.03% −0.00
ACCR Access-Power & Co. Inc. Sold out 0.00% 0.00
Alpha Nat Inc Escrow GCB Bond Sold out 0.00% 0.00
Alpha Natural Resources Inc Es Sold out 0.00% 0.00
CBA FLORIDA INC Sold out 0.00% 0.00
FNCL Fidelity MSCI Financial Indx Reduce -1.7% 0.02% 0.00
HCMC Healthier Choices Management Sold out 0.00% 0.00
Massey Energy Co Cv Escrow Cb Sold out 0.00% 0.00
MJNA Medical Marijuana Inc. Sold out 0.00% 0.00

Portfolio Buys Q4 2023 → Q1 2024
APD Air Products & Chemicals Inc. Add +10466.2% 1.78% +1.76
HSY The Hershey Co. New 1.26% +1.26
SPY SS SPDR S&P 500 ETF Trust-US Add +329.1% 0.76% +0.59
IWB iShares Russell 1000 ETF New 0.53% +0.53
BRK.B Berkshire Hathaway Inc. Class B Add +0.7% 4.71% +0.38
JPM JPMorgan Chase & Co. Add +0.5% 4.70% +0.37
MRK Merck & Co. Inc. Add +0.4% 2.67% +0.27
CB Chubb Ltd. Add +6.0% 2.43% +0.25
WMT Walmart Inc. Add +1.3% 4.00% +0.24
HD Home Depot Inc. Add +3.6% 4.72% +0.23
FDHY Fidelity Enh Hi YLD ETF New 0.21% +0.21
GD General Dynamics Corp. Add +11.8% 1.95% +0.20
MDY State Street SPDR S&P Midcap Add +668.5% 0.22% +0.19
IWR iShares Russell Mid-Cap ETF Add +290.4% 0.19% +0.14
COST Costco Wholesale Corp. Add +3.4% 2.59% +0.13
IWM iShares Russell 2000 ETF Add +123.1% 0.23% +0.13
QQQM Invesco Nasdaq 100 ETF Add +9.4% 1.41% +0.11
PG The Procter & Gamble Co. Add +3.0% 2.60% +0.11
BWIN Baldwin Insurance Group Inc./ New 0.09% +0.09
EEM iShares MSCI Emerging Market New 0.09% +0.09
XLE SS Energy Select Sector New 0.06% +0.06
XOM Exxon Mobil Corp. Add +15.3% 0.22% +0.04
QQQ Invesco QQQ Trust Series 1 Add +2.3% 2.44% +0.04
NVDA Nvidia Corp. Add +6.6% 0.08% +0.04
GS Goldman Sachs Group Inc. New 0.03% +0.03
USB US Bancorp New 0.03% +0.03
SO The Southern Co. Add +38.3% 0.13% +0.03
BDX Becton Dickinson and Co. New 0.03% +0.03
FLRN SS SPDR BB Ig Float RT ETF New 0.03% +0.03
WM Waste Management Inc. New 0.02% +0.02
IJR iShares Core S&P Small-Cap E Add +7.7% 2.85% +0.02
RSP Invesco S&P 500 Equal Weight New 0.02% +0.02
ORCL Oracle Corp. Add +0.6% 0.23% +0.02
MMM 3M Co. New 0.02% +0.02
CWB SS SPDR BB Conv Sec ETF New 0.02% +0.02
AVGO Broadcom Inc. Add +66.1% 0.04% +0.02
FXA Invesco Currencyshares Austr New 0.02% +0.02
PFN PIMCO Income Strategy FD II New 0.02% +0.02
T AT&T Inc. Add +106.5% 0.03% +0.02
CVS CVS Health Corp. Add +115.9% 0.03% +0.02
MO Altria Group Inc. New 0.02% +0.02
META Meta Platforms Inc. Class A Add +4.9% 0.06% +0.02
LLY Eli Lilly & Co. Add +4.2% 0.07% +0.02
TSCO Tractor Supply Company New 0.01% +0.01
ABBV Abbvie Inc. Add +28.9% 0.05% +0.01
IJH iShares Core S&P Midcap ETF New 0.01% +0.01
UDOW Proshares Ultrapro DOW30 New 0.01% +0.01
IWF iShares Russell 1000 Growth New 0.01% +0.01
DG Dollar General Corp. New 0.01% +0.01
KMI Kinder Morgan Inc. New 0.01% +0.01

All Filings

QuarterPositions13F Reported ValueTop Holdings
Q2 2026 199$2.0BGOOG, AAPL, JPM, BRK.B, WMT
Q1 2026 176$1.8BAAPL, GOOG, WMT, JPM, BRK.B
Q4 2025 174$1.9BGOOG, AAPL, JPM, MSFT, BRK.B
Q3 2025 127$1.2BAAPL, GOOG, JPM, MSFT, BRK.B
Q2 2025 166$1.8BMSFT, JPM, AAPL, BRK.B, GOOG
Q1 2025 163$1.7BAAPL, BRK.B, JPM, MSFT, HD
Q4 2024 159$1.7BAAPL, MSFT, GOOG, JPM, BRK.B
Q3 2024 156$1.8BAAPL, MSFT, WMT, BRK.B, HD
Q2 2024 144$1.7BAAPL, MSFT, GOOG, JPM, BRK.B
Q1 2024 152$1.7BAAPL, MSFT, HD, BRK.B, JPM