Joshua Smith
The data on this page comes from a financial disclosure filed by Joshua Smith, who was picked to be: Deputy Director, Bureau of Prisons, Department of Justice in June, 2025. It is part of a collection of thousands of ethics documents ProPublica has been collecting from across the Trump administration.
Roles Outside Government
Officials are required to disclose paid or unpaid positions they hold or recently held outside the federal government, including roles as officer, director, trustee or employee. (Form 278e, Part 1)
| Organization | Position held | Endnote | Line No. |
|---|---|---|---|
| MASTER OPPORTUNITY FUND, LLC | MANAGING MEMBER, 12/2019 - Present | 1 | |
| MASTER OZ BUSINESS I, LLC | CHIEF MANAGER, 2/2020 - 12/2023 | ENTITY DISSOLVED 12/2023 | 2 |
| MASTER OZ 300 GAY ST, LLC | CHIEF MANAGER, 8/2020 - Present | 3 | |
| MASTER OZ WILLOW, LLC | CHIEF MANAGER, 10/2020 - Present | 4 | |
| MASTER OZ SWAN, LLC | CHIEF MANAGER, 5/2021 - Present | 5 | |
| J&J PROPERTIES, LLC | MANAGER, 1/2011 - Present | 6 | |
| WOW MY GARAGE, LLC | PRESIDENT/MA NAGER, 2/2019 - 12/2023 | ENTITY DISSOLVED 12/2023 | 7 |
| GARAGE SERVICES GROUP, LLC | PRESIDENT/MA NAGER, 6/2021 - 12/2023 | ENTITY DISSOLVED 12/2023 | 8 |
| TNMB, LLC | MANAGING MEMBER, 5/2022 - Present | 9 | |
| IGNITE INVESTMENTS, LLC | MEMBER, 3/2021 - 7/2025 | EQUITY BUYOUT 07/2025 | 10 |
| JOSH SMITH TRANSFORMED, LLC | MANAGER, 6/2023 - Present | 11 | |
| FOURTH PURPOSE FOUNDATION | FOUNDER/PRE SIDENT, 11/2019 - Present | 12 | |
| SFF, LLC | PRESIDENT, 8/2024 - Present | 13 | |
| DJ AVIATION, LLC | MEMBER, 3/2024 - Present | 14 | |
| BETTER BUSINESS BUREAU OF EAST TENNESSEE | CHAIRMAN OF THE BOARD, 7/2019 - 6/2024 | BOARD TERM ENDED JUNE 2024 | 15 |
| FLORIDA FOUNDATION OF CORRECTIONAL EXCELLENCE, FFCE | BOARD MEMBER, 9/2022 - 6/2025 | BOARD TERM ENDED 06/2025 | 16 |
| FOURTH PURPOSE REALTY | MANAGER, 12/2019 - Present | 17 |
Employment Assets
Officials are required to disclose assets associated with their employment, including salary, retirement accounts, stocks, intellectual property and awards or prizes. (Form 278e, Part 2)
| Description | Value | Income | Income Type | Endnote | Line No. |
|---|---|---|---|---|---|
| MASTER OZ 300 GAY ST, LLC, , REAL ESTATE INVESTMENT PARTNERSHIP | REAL ESTATE INVESTMENT ENTITY AS PART OF THE MASTER OPPORTUNITY FUND | 1 | |||
| COMMERCIAL RENTAL PROPERTY KNOXVILLE, TN | $1M - $5M | $15,001 - $50,000 | Interest Rent or Royalties | 1.1 | |
| COMMERCIAL RENTAL PROPERTY KNOXVILLE, TN | $250K - $500K | None (or less than $201) | 1.2 | ||
| MASTER OZ WILLOW, LLC, , REAL ESTATE INVESTMENT PARTNERSHIP | REAL ESTATE INVESTMENT ENTITY AS PART OF THE MASTER OPPORTUNITY FUND | 2 | |||
| MIXED USE RENTAL PROPERTY KNOXVILLE, TN | $1M - $5M | $100K - $1M | Rent or Royalties | 2.1 | |
| RESIDENTIAL PROPERTY BONITA SPRINGS,FLORIDA | $250K - $500K | $10,000 | FORFEITED EARNEST MONEY DEPOSIT | 2.2 | |
| COMMERCIAL RENTAL PROPERTY KNOXVILLE, TN | $250K - $500K | $50,001 - $100K | Rent or Royalties | 2.3 | |
| COMMERCIAL RENTAL PROPERTY KNOXVILLE, TN | $1M - $5M | $100K - $1M | Rent or Royalties | 2.4 | |
| J&J PROPERTIES, LLC, , REAL ESTATE INVESTMENT | 3 | ||||
| COMMERCIAL RENTAL PROPERTY KNOXVILLE, TN | $1M - $5M | $1M - $5M | Capital Gains Interest Rent or Royalties | 3.1 | |
| RESIDENTIAL PROPERTY CADIZ, KENTUCKY | $100K - $250K | None (or less than $201) | 3.2 | ||
| COMMERCIAL RENTAL PROPERTY KNOXVILLE, TN | $250K - $500K | $15,001 - $50,000 | Rent or Royalties | 3.3 | |
| COMMERCIAL RENTAL PROPERTY KNOXVILLE, TN | $250K - $500K | $15,001 - $50,000 | Rent or Royalties | 3.4 | |
| COMMERCIAL RENTAL PROPERTY KNOXVILLE, TN | $250K - $500K | $5,001 - $15,000 | Rent or Royalties | 3.5 | |
| RESIDENTIAL REAL ESTATE BONITA SPRINGS, FLORIDA | $500K - $1M | $15,001 - $50,000 | Rent or Royalties | 3.6 | |
| SFF, LLC, , FAMILY FARM STRAWBERRY PLAINS, TN | $500K - $1M | None (or less than $201) | PRIMARY PLANNED FARM ACTIVITIES HAY, POULTRY, LIVESTOCK NOT PLACED IN OPERATIONS CURRENTLY | 4 | |
| DJ AVIATION, LLC, , AIRCRAFT LEASING | $1M - $5M | $28,680 | HELICOPTER LEASING INCOME | 5 | |
| TNMB, LLC, , AIRCRAFT LEASING | $1M - $5M | $284K | AIRPLANE LEASING INCOME | 6 | |
| MASTER OPPORTUNITY FUND, LLC, OPPORTUNITY ZONE REAL ESTATE FUND INVESTING IN COMMERCIAL REAL ESTATE | MASTER OPPORTUNITY FUND HAS NO DIRECT ASSETS AND ONLY RECEIVES PASS THROUGH INCOME FROM THE REAL ESTATE INVESTMENT ENTITIES-MASTER OZ WILLOW, MASTER OZ SWAN, MASTER OZ B1 [WHICH HAS BEEN DISSOLVED] AND MASTER OZ 300 GAY. THEREFORE, THE ASSETS AND INCOME IS REPORTED AT THE SUBENTITY LEVEL. | 7 | |||
| IRA | 8 | ||||
| TESLA STOCK | $100K - $250K | None (or less than $201) | 8.1 | ||
| U.S. INVESTMENT CASH ACCOUNT | $1,001 - $15,000 | None (or less than $201) | 9 |
Employment Agreements
Officials are required to disclose agreements relating to other jobs, including what will happen with any small businesses they own during government service and any continued health care coverage, planned leaves of absence, severance or bonuses. (Form 278e, Part 3)
| Organization | Agreement | Endnote | Line No. |
|---|---|---|---|
| MASTER OPPORTUNITY FUND, LLC | 99% EQUITY PARTNER AND MANAGING MEMBER (2019-12-01) | MASTER OPPORTUNITY FUND INVESTS IN REAL ESTATE THROUGH SUB ENTITIES-MASTER OZ WILLOW AND MASTER OZ 300 GAY ST | 1 |
| MASTER OZ 300 GAY ST, LLC | 1% EQUITY PARTNER AND CHIEF MANAGER (2020-08-01) | 2 | |
| MASTER OZ WILLOW, LLC | 1% EQUITY PARTNER AND CHIEF MANAGER (2020-10-01) | 3 | |
| J&J PROPERTIES, LLC | 100% OWNER AND MANAGER (2011-01-01) | 4 | |
| TNMB, LLC | 99% EQUITY PARTNER AND MANAGING MEMBER (2022-05-01) | 5 | |
| SFF, LLC | 50% EQUITY PARTNER AND PRESIDENT (2024-08-01) | 6 | |
| DJ AVIATION, LLC | 50% EQUITY PARTNER (2024-03-01) | 7 |
Compensation
Officials are required to disclose the sources of any compensation above $5,000 in a year. (Form 278e, Part 4)
| Organization | Description | Endnote | Line No. |
|---|---|---|---|
| AMBASSADORS SPEAKING BUREAU | SPEAKING ENGAGEMENT | 1 |
Spouse’s Assets
Officials are required to disclose their spouse’s assets, including salary and retirement accounts worth more than $1,000. (Form 278e, Part 5)
| Description | Value | Income | Income Type | Endnote | Line No. |
|---|---|---|---|---|---|
| IRA | 1 | ||||
| iShares Gold Trust (IAU) | $1,001 - $15,000 | None (or less than $201) | 1.1 | ||
| BlackRockGlobal Long/Short Equity Fund Institutional Class Shares (BDMIX) | $1,001 - $15,000 | None (or less than $201) | 1.2 | ||
| Equinox Campbell Strategy Fund Class I Shares (EBSIX) | $1,001 - $15,000 | None (or less than $201) | 1.3 | ||
| Fidelity Emerging Markets Fund Fidelity Advisor Emerging Markets Fund: Class I (FECMX) | $1,001 - $15,000 | None (or less than $201) | 1.4 | ||
| BlackRock US Equity Factor Rotation ETF (DYNF) | $1,001 - $15,000 | None (or less than $201) | 1.5 | ||
| iShares Long-Term Corporate Bond ETF (IGLB) | $1,001 - $15,000 | None (or less than $201) | 1.6 | ||
| ISHARES CORE S&P US GROWTH ETF (IUSG) | $1,001 - $15,000 | None (or less than $201) | 1.7 | ||
| IShares S&P 100 ETF (OEF) | $1,001 - $15,000 | None (or less than $201) | 1.8 | ||
| iShares Edge MSCI USA Quality Factor ETF (QUAL) | $1,001 - $15,000 | None (or less than $201) | 1.9 | ||
| PIMCO 0-5 Year High Yield Corporate Bond Index Exchange-Traded Fund (HYS) | $1,001 - $15,000 | None (or less than $201) | 1.10 | ||
| PYLD PIMCO MULTISECTOR BOND | $1,001 - $15,000 | None (or less than $201) | 1.11 | ||
| SPDR Portfolio Developed World ex-US ETF (SPDW) | $1,001 - $15,000 | None (or less than $201) | 1.12 | ||
| SPDR PORTFOLIO S&P 500 ETF (SPLG) | $15,001 - $50,000 | None (or less than $201) | 1.13 | ||
| SPDR PORTFOLIO LONG TERM TREASURY ETF (SPTL) | $1,001 - $15,000 | $201 - $1,000 | 1.14 | ||
| SPDR Portfolio S&P 500 Value ETF (SPYV) | $1,001 - $15,000 | $201 - $1,000 | 1.15 | ||
| Victory Market Neutral Income Fund Class I Shares (CBHIX) | $1,001 - $15,000 | None (or less than $201) | 1.16 | ||
| CASH ACCOUNT | $1,001 - $15,000 | None (or less than $201) | 1.17 | ||
| BlackRock Technology Opportunities Fund Institutional Shares (BGSIX) | $1,001 - $15,000 | None (or less than $201) | 1.18 | ||
| BlackRock Systematic Multi-Strategy Fund Institutional Class Shares (BIMBX) | $1,001 - $15,000 | None (or less than $201) | 1.19 | ||
| BlackRock Advantage International Fund Institutional Shares (BROIX) | $1,001 - $15,000 | None (or less than $201) | 1.20 | ||
| BlackRock Total Return Fund Institutional Shares (MAHQX) | $1,001 - $15,000 | None (or less than $201) | 1.21 | ||
| BlackRock Tactical Opportunities Fund Institutional Shares (PBAIX) | $1,001 - $15,000 | None (or less than $201) | 1.22 | ||
| COMMERCIAL RENTAL PROPERTY KNOXVILLE, TN | $1,001 - $15,000 | $201 - $1,000 | Rent or Royalties | VALUES BASED ON 1% EQUITY PARTNER SHARE | 2 |
| COMMERCIAL RENTAL PROPERTY KNOXVILLE, TN | $1,001 - $15,000 | None (or less than $201) | Rent or Royalties | VALUES BASED ON 1% EQUITY PARTNER SHARE | 3 |
| MIXED USE RENTAL PROPERTY KNOXVILLE, TN | $15,001 - $50,000 | $2,501 - $5,000 | Rent or Royalties | VALUES BASED ON 1% EQUITY PARTNER SHARE | 4 |
| COMMERCIAL RENTAL PROPERTY KNOXVILLE, TN | $1,001 - $15,000 | $201 - $1,000 | Rent or Royalties | VALUES BASED ON 1% EQUITY PARTNER SHARE | 5 |
| COMMERCIAL RENTAL PROPERTY KNOXVILLE, TN | $15,001 - $50,000 | $1,001 - $2,500 | Rent or Royalties | VALUES BASED ON 1% EQUITY PARTNER SHARE | 6 |
Other Assets and Income
Officials are required to disclose other assets and sources of investment income belonging to them, their spouse or their dependent children. These include annuities, bonds, cash, college savings plans, farms, precious metals, real estate, stocks, trusts and wills. (Form 278e, Part 6)
| Description | Value | Income | Income Type | Endnote | Line No. |
|---|---|---|---|---|---|
| U.S. BANK CHECKING #1 | $15,001 - $50,000 | $5,001 - $15,000 | Interest | 1 | |
| U.S. BANK JOINT CHECKING #1 | $1,001 - $15,000 | None (or less than $201) | 2 | ||
| U.S. BANK CHECKING #2 | $100K - $250K | None (or less than $201) | 3 | ||
| U.S. BANK JOINT CHECKING #2 | $15,001 - $50,000 | None (or less than $201) | 4 | ||
| U.S. ADVISORY CASH ACCOUNT | $1,001 - $15,000 | None (or less than $201) | 5 | ||
| CONVERTIBLE NOTE RECEIVABLE-MIAMI DADE STEEL | $100K - $250K | None (or less than $201) | 6 | ||
| NOTE RECEIVABLE - HGA (Hybrid Grading Approach, LLC) | $500K - $1M | None (or less than $201) | Filer sold interest in company. | 7 |
Liabilities
Officials are required to disclose their liabilities totaling more than $10,000, as well as any linked to their spouse or dependent children. These include mortgages, credit card debt and student loans. The interest rates and loan repayment terms are also required. (Form 278e, Part 8)
| Creditor | Description | Endnote | Line No. |
|---|---|---|---|
| Pinnacle Financial Partners | type: Mortgage (investment/rent al property), amount: $1,000,001 - $5,000,000, year-incurred: 2020, rate: 3.95, term: 7 YEARS | 1 | |
| Pinnacle Financial Partners | type: Exercised Line of Credit, amount: $250,001 - $500,000, year-incurred: 2020, rate: 7.25, term: 6 YEARS | 2 | |
| SIMMONS BANK | type: Mortgage (investment/rent al property), amount: $500,001 - $1,000,000, year-incurred: 2023, rate: 7.25, term: 2 YEARS | 3 | |
| SIMMONS BANK | type: Exercised Line of Credit, amount: $1,000,001 - $5,000,000, year-incurred: 2023, rate: 7.75, term: 2 YEARS | 4 |
About the Data
Most political appointees and senior officials in the executive branch are required by law to file public financial disclosure reports. These are documents that detail their financial holdings, positions they hold outside government, their spouse’s holdings, their liabilities and their recent financial transactions (such as buying or selling stock) during a defined reporting period.
The most senior officials file their disclosures with an agency called the Office of Government Ethics, and others file them with a designated ethics official within their agency. The Ethics in Government Act allows members of the public and the press to request these documents.
We’re publishing this information to give the public an important glimpse into the financial ties of a powerful and often hidden cadre of presidential appointees within the federal bureaucracy.
The main document type included in the database is the OGE Form 278e, which appointees must file when they are nominated (for Senate-confirmed appointees) or when they enter government (all others), and then annually while in the position. Another common document included is the OGE Form 278-T, also known as a periodic transaction report, which all public filers must submit within 30 days of a transaction. We are also making other ethics documents available, such as ethics agreements, certificates of divestiture and other documents we have obtained under the Ethics in Government Act.
