# EDGAR Filing Document

**Accession Number:** 0001082509
**File Stem:** 0001082509-23-000001
**Filing Date:** 2023-1
**Character Count:** 16264
**Document Hash:** 10dd181a452248efbd8ebd9651d09f39
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001082509-23-000001.hdr.sgml**: 20230112

**ACCESSION NUMBER**: 0001082509-23-000001

**CONFORMED SUBMISSION TYPE**: 13F-HR

**PUBLIC DOCUMENT COUNT**: 2

**CONFORMED PERIOD OF REPORT**: 20221231

**FILED AS OF DATE**: 20230112

**DATE AS OF CHANGE**: 20230112

**EFFECTIVENESS DATE**: 20230112

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SMITH CHAS P & ASSOCIATES PA CPAS
- **CENTRAL INDEX KEY:** 0001082509
- **IRS NUMBER:** 592030217
- **STATE OF INCORPORATION:** FL
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 13F-HR
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 028-04403
- **FILM NUMBER:** 23525299

**BUSINESS ADDRESS:**
- **STREET 1:** 205 EAST ORANGE STREET
- **CITY:** LAKELAND
- **STATE:** FL
- **ZIP:** 33801
- **BUSINESS PHONE:** 8636681725

**MAIL ADDRESS:**
- **STREET 1:** 205 EAST ORANGE STREET
- **CITY:** LAKELAND
- **STATE:** FL
- **ZIP:** 33801

### FORM 13F COVER PAGE

**Report for the Calendar Year or Quarter Ended:** 12-31-2022

**Check here if Amendment** [ ] **Amendment Number:** 

**This Amendment (Check only one.):** [ ] is a restatement.

[ ] adds new holdings entries.

**Institutional Investment Manager Filing this Report:**

**Name:** SMITH CHAS P  ASSOCIATES PA CPAS<br>**Address:** 205 EAST ORANGE STREET<br>LAKELAND, FL 33801

**Form 13F File Number:** 028-04403

The institutional investment manager filing this report and the person by whom it is signed hereby represent that the person signing the report is authorized to submit it, that all information contained herein is true, correct and complete, and that it is understood that all required items, statements, schedules, lists, and tables, are considered integral parts of this form.

**Person Signing this Report on Behalf of Reporting Manager:**

**Name:** Catherine Kirkland<br>**Title:** Portfolio Analyst<br>**Phone:** 863-688-1725

**Signature, Place, and Date of Signing:**

Catherine Kirkland  Lakeland, FL  01-12-2023<br>[Signature]  [City, State]  [Date]

**Report Type (Check only one.):**

[x] **13F HOLDINGS REPORT.** (Check here if all holdings of this reporting manager are reported in this report.)

[ ] **13F NOTICE.** (Check here if no holdings are reported in this report, and all holdings are reported by other reporting manager(s).)

[ ] **13F COMBINATION REPORT.** (Check here if a portion of the holdings for this reporting manager are reported in this report and a portion are reported by other reporting manager(s).)

### Form 13F Summary Page

**Report Summary:**

**Number of Other Included Managers:** 0

**Form 13F Information Table Entry Total:** 131

**Form 13F Information Table Value Total:** $1408394

      (round to nearest dollar)

**List of Other Included Managers:**

Provide a numbered list of the name(s) and Form 13F file number(s) of all institutional investment managers with respect to which this report is filed, other than the manager filing this report.

[If there are no entries in this list, state “NONE” and omit the column headings and list entries.]

**NONE**

### FORM 13F INFORMATION TABLE

---

|  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| NAME OF ISSUER | TITLE OF CLASS | CUSIP | FIGI | VALUE (x$1000) | SHRS OR PRN AMT | SH/PRN | PUT/CALL | INVESTMENT DISCRETION | OTHER MANAGER | VOTING AUTHORITY | VOTING AUTHORITY | VOTING AUTHORITY |
| NAME OF ISSUER | TITLE OF CLASS | CUSIP | FIGI | VALUE (x$1000) | SHRS OR PRN AMT | SH/PRN | PUT/CALL | INVESTMENT DISCRETION | OTHER MANAGER | SOLE | SHARED | NONE |
| AT Corp | COM | 00206R102 |  | 351 | 19043 | SH |  | SOLE |  | 0 | 0 | 19043 |
| AbbVie Inc | COM | 00287Y109 |  | 767 | 4744 | SH |  | SOLE |  | 0 | 0 | 4744 |
| Abbott Laboratories | COM | 002824100 |  | 1035 | 9425 | SH |  | SOLE |  | 0 | 0 | 9425 |
| Access Power Inc Com | COM | 00431N108 |  | 0 | 40000 | SH |  | SOLE |  | 0 | 0 | 40000 |
| Adobe Sys Inc Com | COM | 00724F101 |  | 261 | 776 | SH |  | SOLE |  | 0 | 0 | 776 |
| Alpha Nat Inc Escrow GCB Bond | COM | 020ESC190 |  | 0 | 2574334 | SH |  | SOLE |  | 0 | 0 | 2574334 |
| Alpha Natural Resources Inc Es | COM | 020ESC216 |  | 0 | 15000 | SH |  | SOLE |  | 0 | 0 | 15000 |
| Alphabet Inc Cap Stk Cl A | COM | 02079K305 |  | 799 | 9051 | SH |  | SOLE |  | 0 | 0 | 9051 |
| Alphabet Inc Cap Stk Cl C | COM | 02079K107 |  | 42063 | 474055 | SH |  | SOLE |  | 20 | 20 | 474015 |
| Altria Group Inc | COM | 02209S103 |  | 204 | 4461 | SH |  | SOLE |  | 0 | 0 | 4461 |
| Amazon Com Inc | COM | 023135106 |  | 2001 | 23817 | SH |  | SOLE |  | 300 | 300 | 23217 |
| American Elec Pwr Inc | COM | 025537101 |  | 1148 | 12091 | SH |  | SOLE |  | 0 | 0 | 12091 |
| Amgen Inc | COM | 031162100 |  | 342 | 1302 | SH |  | SOLE |  | 0 | 0 | 1302 |
| Aon Plc Com USD0.01 Cl A | COM | G0403H108 |  | 300 | 1000 | SH |  | SOLE |  | 0 | 0 | 1000 |
| Apple Inc. | COM | 037833100 |  | 73870 | 568540 | SH |  | SOLE |  | 120 | 120 | 568300 |
| Avago Technologies Ltd Com | COM | 11135F101 |  | 207 | 371 | SH |  | SOLE |  | 0 | 0 | 371 |
| Babcock  Wilcox Enterprised | COM | 05614L209 |  | 106 | 18333 | SH |  | SOLE |  | 0 | 0 | 18333 |
| Bank Of America Corp New | COM | 060505104 |  | 346 | 10433 | SH |  | SOLE |  | 0 | 0 | 10433 |
| Berkshire Hathaway Inc Del Cl | COM | 084670108 |  | 5156 | 11 | SH |  | SOLE |  | 0 | 0 | 11 |
| Berkshire Hathaway Inc Del Cl | COM | 084670702 |  | 56915 | 184249 | SH |  | SOLE |  | 78 | 78 | 184093 |
| Blackrock 2001 Term Tr Com | COM | 09247X101 |  | 272 | 384 | SH |  | SOLE |  | 0 | 0 | 384 |
| Bristol Myers Squibb | COM | 110122108 |  | 631 | 8776 | SH |  | SOLE |  | 0 | 0 | 8776 |
| CBA Florida Inc | COM | 12482D103 |  | 0 | 40000 | SH |  | SOLE |  | 0 | 0 | 40000 |
| CVS Corp Com | COM | 126650100 |  | 295 | 3170 | SH |  | SOLE |  | 0 | 0 | 3170 |
| Capital One Finl Corp Com | COM | 14040H105 |  | 247 | 2653 | SH |  | SOLE |  | 0 | 0 | 2653 |
| Caterpillar Inc Del Com | COM | 149123101 |  | 361 | 1505 | SH |  | SOLE |  | 0 | 0 | 1505 |
| Chevron Corporation | COM | 166764100 |  | 2694 | 15009 | SH |  | SOLE |  | 0 | 0 | 15009 |
| Cisco Sys Inc | COM | 17275R102 |  | 48044 | 1008481 | SH |  | SOLE |  | 120 | 120 | 1008241 |
| Clorox Co. | COM | 189054109 |  | 257 | 1831 | SH |  | SOLE |  | 0 | 0 | 1831 |
| Coca-Cola | COM | 191216100 |  | 1507 | 23690 | SH |  | SOLE |  | 100 | 100 | 23490 |
| Colgate Palmolive | COM | 194162103 |  | 1576 | 20008 | SH |  | SOLE |  | 0 | 0 | 20008 |
| Comcast Corp New Cl A | COM | 20030N101 |  | 24415 | 698159 | SH |  | SOLE |  | 0 | 0 | 698159 |
| Costco Wholesale Corporation | COM | 22160K105 |  | 9300 | 20373 | SH |  | SOLE |  | 0 | 0 | 20373 |
| Curtiss Wright Corp Com | COM | 231561101 |  | 289 | 1732 | SH |  | SOLE |  | 0 | 0 | 1732 |
| Deere  Co | COM | 244199105 |  | 442 | 1032 | SH |  | SOLE |  | 0 | 0 | 1032 |
| Dimensional ETF TR US Marketwi | COM | 25434V724 |  | 769 | 22982 | SH |  | SOLE |  | 0 | 0 | 22982 |
| Dimensional ETF Trust - US Equ | COM | 25434V401 |  | 1030 | 24742 | SH |  | SOLE |  | 0 | 0 | 24742 |
| Dimensional ETF Trust - US Sma | COM | 25434V500 |  | 699 | 13660 | SH |  | SOLE |  | 0 | 0 | 13660 |
| Dimensional ETF Trust - US Tar | COM | 25434V609 |  | 684 | 15560 | SH |  | SOLE |  | 0 | 0 | 15560 |
| Direxion Shs Etf Tr Drx S 50 | COM | 25459W862 |  | 3346 | 53874 | SH |  | SOLE |  | 12102 | 12102 | 29670 |
| Discover Finl Svcs Com | COM | 254709108 |  | 33251 | 339888 | SH |  | SOLE |  | 60 | 60 | 339768 |
| Dollar Gen Corp Com | COM | 256677105 |  | 279 | 1134 | SH |  | SOLE |  | 0 | 0 | 1134 |
| Duke Energy Corp | COM | 26441C204 |  | 661 | 6415 | SH |  | SOLE |  | 0 | 0 | 6415 |
| Eli Lilly  Co. | COM | 532457108 |  | 392 | 1072 | SH |  | SOLE |  | 0 | 0 | 1072 |
| Empyrean Bioscience Inc. Com | COM | 29245E103 |  | 0 | 24450 | SH |  | SOLE |  | 0 | 0 | 24450 |
| Exxon Mobil Corporation | COM | 30231G102 |  | 2890 | 26201 | SH |  | SOLE |  | 56 | 56 | 26089 |
| Facebook Inc Cl A | COM | 30303M102 |  | 281 | 2332 | SH |  | SOLE |  | 0 | 0 | 2332 |
| Fidelity Comwlth Tr Ndq Cp Idx | COM | 315912808 |  | 17035 | 415790 | SH |  | SOLE |  | 0 | 0 | 415790 |
| Fidelity Msci Finls Idx | COM | 316092501 |  | 217 | 4531 | SH |  | SOLE |  | 0 | 0 | 4531 |
| Fidelity Msci Hlth Care I | COM | 316092600 |  | 746 | 11665 | SH |  | SOLE |  | 0 | 0 | 11665 |
| Fidelity Quality Factor ETF | COM | 316092790 |  | 12748 | 287121 | SH |  | SOLE |  | 0 | 0 | 287121 |
| Ford Motor Corp | COM | 345370860 |  | 133 | 11455 | SH |  | SOLE |  | 0 | 0 | 11455 |
| Franchise Group Inc. | COM | 35180X105 |  | 516 | 21670 | SH |  | SOLE |  | 0 | 0 | 21670 |
| Global X Fds S 500 Catholic | COM | 37954Y889 |  | 637 | 13700 | SH |  | SOLE |  | 0 | 0 | 13700 |
| Hard To Treat Diseases Com | COM | 41164A103 |  | 0 | 1495360 | SH |  | SOLE |  | 0 | 0 | 1495360 |
| Home Depot | COM | 437076102 |  | 61899 | 195969 | SH |  | SOLE |  | 70 | 70 | 195829 |
| Huntington Bancshares Com | COM | 446150104 |  | 254 | 17981 | SH |  | SOLE |  | 0 | 0 | 17981 |
| IR 4C Inc. Class | COM | 45000Z107 |  | 50 | 50000 | SH |  | SOLE |  | 0 | 0 | 50000 |
| Intel | COM | 458140100 |  | 394 | 14917 | SH |  | SOLE |  | 0 | 0 | 14917 |
| International Business Machine | COM | 459200101 |  | 282 | 2004 | SH |  | SOLE |  | 0 | 0 | 2004 |
| Invesco QQQ Tr Unit Series 1 | COM | 46090E103 |  | 50235 | 188655 | SH |  | SOLE |  | 28 | 28 | 188599 |
| J P Morgan Chase  Co | COM | 46625H100 |  | 51210 | 381881 | SH |  | SOLE |  | 48 | 48 | 381785 |
| Johnson  Johnson | COM | 478160104 |  | 35394 | 200361 | SH |  | SOLE |  | 36 | 36 | 200289 |
| Kimberly Clark | COM | 494368103 |  | 316 | 2331 | SH |  | SOLE |  | 0 | 0 | 2331 |
| Lockheed Martin Corp Com | COM | 539830109 |  | 37393 | 76862 | SH |  | SOLE |  | 15 | 15 | 76832 |
| Lowes Cos Inc Com | COM | 548661107 |  | 2487 | 12482 | SH |  | SOLE |  | 0 | 0 | 12482 |
| Marriott Intl Inc | COM | 571903202 |  | 447 | 3000 | SH |  | SOLE |  | 0 | 0 | 3000 |
| Massey Energy Co Cv Escrow Cb | COM | 576ESC115 |  | 0 | 3727000 | SH |  | SOLE |  | 0 | 0 | 3727000 |
| Mastercard Inc Cl A | COM | 57636Q104 |  | 506 | 1455 | SH |  | SOLE |  | 0 | 0 | 1455 |
| McDonalds | COM | 580135101 |  | 44521 | 168941 | SH |  | SOLE |  | 20 | 20 | 168901 |
| Medical Marijuana Inc Com | COM | 58463A105 |  | 0 | 28000 | SH |  | SOLE |  | 0 | 0 | 28000 |
| Medtronic Inc. | COM | G5960L103 |  | 25205 | 324304 | SH |  | SOLE |  | 50 | 50 | 324204 |
| Merck  Co. Inc. | COM | 58933Y105 |  | 39973 | 360280 | SH |  | SOLE |  | 70 | 70 | 360140 |
| Microsoft | COM | 594918104 |  | 58649 | 244556 | SH |  | SOLE |  | 25 | 25 | 244506 |
| NextEra Energy Inc. | COM | 65339F101 |  | 38499 | 460520 | SH |  | SOLE |  | 80 | 80 | 460360 |
| Norfolk Southern Corp Com | COM | 655844108 |  | 320 | 1297 | SH |  | SOLE |  | 0 | 0 | 1297 |
| Old Dominion Fght Line Com | COM | 679580100 |  | 281 | 990 | SH |  | SOLE |  | 0 | 0 | 990 |
| Oracle Corp Com | COM | 68389X105 |  | 2953 | 36123 | SH |  | SOLE |  | 0 | 0 | 36123 |
| Paychex Inc Com | COM | 704326107 |  | 381 | 3301 | SH |  | SOLE |  | 0 | 0 | 3301 |
| Pepsico Inc. | COM | 713448108 |  | 41312 | 228671 | SH |  | SOLE |  | 37 | 37 | 228597 |
| Pfizer | COM | 717081103 |  | 36884 | 719826 | SH |  | SOLE |  | 100 | 100 | 719626 |
| Philip Morris Intl Inc Com | COM | 718172109 |  | 410 | 4054 | SH |  | SOLE |  | 0 | 0 | 4054 |
| Pnc Bk Corp Com | COM | 693475105 |  | 31698 | 200700 | SH |  | SOLE |  | 35 | 35 | 200630 |
| Procter  Gamble | COM | 742718109 |  | 38332 | 252919 | SH |  | SOLE |  | 88 | 88 | 252743 |
| Proshares Tr Ultra S 500 | COM | 74347R107 |  | 2555 | 57473 | SH |  | SOLE |  | 0 | 0 | 57473 |
| Schwab Strategic Tr Us Lcap Gr | COM | 808524300 |  | 264 | 4756 | SH |  | SOLE |  | 0 | 0 | 4756 |
| Sector Spdr Tr Sbi Cons Stpls | COM | 81369Y308 |  | 493 | 6618 | SH |  | SOLE |  | 0 | 0 | 6618 |
| Select Sector Spdr Tr Sbi Int- | COM | 81369Y605 |  | 283 | 8280 | SH |  | SOLE |  | 0 | 0 | 8280 |
| Select Sector Spdr Tr Sbi Int- | COM | 81369Y803 |  | 220 | 1768 | SH |  | SOLE |  | 0 | 0 | 1768 |
| Sempra Energy Com | COM | 816851109 |  | 310 | 2003 | SH |  | SOLE |  | 0 | 0 | 2003 |
| Southern Co Com | COM | 842587107 |  | 747 | 10456 | SH |  | SOLE |  | 0 | 0 | 10456 |
| Spdr S Mdcap 400 Etf | COM | 78467Y107 |  | 391 | 884 | SH |  | SOLE |  | 0 | 0 | 884 |
| Spyder S  P 500 Depository | COM | 78462F103 |  | 2265 | 5921 | SH |  | SOLE |  | 0 | 0 | 5921 |
| Starbucks Corp | COM | 855244109 |  | 50710 | 511188 | SH |  | SOLE |  | 50 | 50 | 511088 |
| Target Corp Com | COM | 87612E106 |  | 345 | 2313 | SH |  | SOLE |  | 100 | 100 | 2113 |
| Tractor Supply Co Com | COM | 892356106 |  | 222 | 987 | SH |  | SOLE |  | 0 | 0 | 987 |
| Truist Finl Corp Com | COM | 89832Q109 |  | 505 | 11728 | SH |  | SOLE |  | 0 | 0 | 11728 |
| Union Pac Corp Com | COM | 907818108 |  | 358 | 1728 | SH |  | SOLE |  | 0 | 0 | 1728 |
| United Healthcare Corp Com | COM | 91324P102 |  | 50349 | 94966 | SH |  | SOLE |  | 15 | 15 | 94936 |
| United Parcel Service Cl B | COM | 911312106 |  | 33783 | 194336 | SH |  | SOLE |  | 40 | 40 | 194256 |
| Vanguard Index Fds Small Cp Et | COM | 922908751 |  | 732 | 3989 | SH |  | SOLE |  | 0 | 0 | 3989 |
| Vanguard Index Fds Stk Mrk Etf | COM | 922908769 |  | 685 | 3581 | SH |  | SOLE |  | 0 | 0 | 3581 |
| Vanguard Specialized Div App E | COM | 921908844 |  | 509 | 3349 | SH |  | SOLE |  | 0 | 0 | 3349 |
| Vanguard Whitehall Fds High Di | COM | 921946406 |  | 226 | 2088 | SH |  | SOLE |  | 0 | 0 | 2088 |
| Verizon Communications Inc. | COM | 92343V104 |  | 26083 | 662015 | SH |  | SOLE |  | 75 | 75 | 661865 |
| Visa Inc Com Cl A | COM | 92826C839 |  | 34905 | 168009 | SH |  | SOLE |  | 25 | 25 | 167959 |
| Wal-Mart Stores Inc | COM | 931142103 |  | 51378 | 362356 | SH |  | SOLE |  | 35 | 35 | 362286 |
| Walt Disney Co | COM | 254687106 |  | 743 | 8552 | SH |  | SOLE |  | 0 | 0 | 8552 |
| iShares Core S 500 ETF | COM | 464287200 |  | 38119 | 99214 | SH |  | SOLE |  | 0 | 0 | 99214 |
| iShares Core S Small-Cap ETF | COM | 464287804 |  | 37825 | 399672 | SH |  | SOLE |  | 0 | 0 | 399672 |
| iShares Core S Small-Cap ETF | COM | 464287879 |  | 486 | 5323 | SH |  | SOLE |  | 0 | 0 | 5323 |
| iShares Tr Core Div Grwth | COM | 46434V621 |  | 13503 | 270058 | SH |  | SOLE |  | 0 | 0 | 270058 |
| iShares Tr Dj Sel Div Inx | COM | 464287168 |  | 684 | 5669 | SH |  | SOLE |  | 0 | 0 | 5669 |
| iShares Tr Hgh Div Eqt Fd | COM | 46429B663 |  | 474 | 4548 | SH |  | SOLE |  | 0 | 0 | 4548 |
| iShares Tr Russell 2000 | COM | 464287655 |  | 1486 | 8521 | SH |  | SOLE |  | 0 | 0 | 8521 |
| iShares Tr Russell Mcp Gr | COM | 464287481 |  | 232 | 2778 | SH |  | SOLE |  | 0 | 0 | 2778 |
| iShares Tr Russell Midcap | COM | 464287499 |  | 556 | 8239 | SH |  | SOLE |  | 0 | 0 | 8239 |
| iShares Tr S 500/Bar Grw | COM | 464287309 |  | 271 | 4639 | SH |  | SOLE |  | 4 | 4 | 4631 |
| iShares Tr S 500/Bar Value | COM | 464287408 |  | 383 | 2641 | SH |  | SOLE |  | 0 | 0 | 2641 |
| iShares Tr S Midcap Value | COM | 464287705 |  | 4923 | 48837 | SH |  | SOLE |  | 40 | 40 | 48757 |
| iShares Tr Small Growth Index | COM | 464288604 |  | 486 | 13477 | SH |  | SOLE |  | 108 | 108 | 13261 |
| Fidelity High Yield Factor ETF | COM | 316092618 |  | 28552 | 620754 | SH |  | SOLE |  | 0 | 0 | 620754 |
| Nuveen Div Adv Muni Com Sh Ben | COM | 67070X101 |  | 145 | 12027 | SH |  | SOLE |  | 0 | 0 | 12027 |
| Pimco Income Strategy Com | COM | 72201J104 |  | 130 | 18317 | SH |  | SOLE |  | 0 | 0 | 18317 |
| Spdr Ser Tr Blomberg Brc Inv | COM | 78468R200 |  | 413 | 13605 | SH |  | SOLE |  | 0 | 0 | 13605 |
| Spdr Series Trust Barcly Cnv E | COM | 78464A359 |  | 247 | 3841 | SH |  | SOLE |  | 0 | 0 | 3841 |
| iShares Core 1-5 Year USD Bond | COM | 46432F859 |  | 429 | 9247 | SH |  | SOLE |  | 0 | 0 | 9247 |
| iShares Tr 0-5yr Hi Yl Cp | COM | 46434V407 |  | 220 | 5370 | SH |  | SOLE |  | 0 | 0 | 5370 |
| iShares Tr 1-3 Yr Trs Bd | COM | 464287457 |  | 30894 | 380612 | SH |  | SOLE |  | 0 | 0 | 380612 |
| Fidelity Preferred Securities | COM | 316092261 |  | 198 | 10000 | SH |  | SOLE |  | 0 | 0 | 10000 |
| First Trust Instl Pref Secs | COM | 33739P855 |  | 35877 | 2014435 | SH |  | SOLE |  | 0 | 0 | 2014435 |

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