TY 2013 Form 990PF

- TIN:

Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation

or Section 4947(a)(1) Trust Treated as Private Foundation

Do not enter Social Security numbers on this form as it may be made public. By law, the IRS cannot redact the information on the form.
bullet

Information about Form 990-PF and its instructions is at www.irs.gov/form990pf.

OMB No. 1545-0052

2013

Open to Public Inspection

For calendar year 2013, or tax year beginning 07-01-2013 , and ending 06-30-2014

Name of foundation
THE WHITTIER EDUCATIONAL FOUNDATION

Number and street (or P.O. box number if mail is not delivered to street address)3060 EL CERRITO PLAZA 145 Room/suite

City or town, state or province, country, and ZIP or foreign postal code
EL CERRITO, CA94530

A Employer identification number

77-0525014

B Telephone number (see instructions)

(510) 528-7086

C If exemption application is pending, check here bullet

G Check all that apply: Initial returnInitial return of a former public charity
Final returnAmended return
Address changeName change

D 1. Foreign organizations, check here ............. bullet

2. Foreign organizations meeting the 85% test,
check here and attach computation ........... bullet

E If private foundation status was terminated
under section 507(b)(1)(A), check here ......... bullet

H Check type of organization: Section 501(c)(3) exempt private foundation
Section 4947(a)(1) nonexempt charitable trustOther taxable private foundation

I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16) bullet

$5,328,194J Accounting method: Cash Accrual
Other (specify)
(Part I, column (d) must be on cash basis.)

F If the foundation is in a 60-month termination
under section 507(b)(1)(B), check here ......... bullet

	Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).)	(a) Revenue and expenses per books		(b) Net investment income	(c) Adjusted net income	(d) Disbursements for charitable purposes (cash basis only)


1	Contributions, gifts, grants, etc., received (attach schedule)	1,188
2	Check
3	Interest on savings and temporary cash investments
4	Dividends and interest from securities......	202,938		202,938	202,938
5a	Gross rents..............
b	Net rental income or (loss)
6a	Net gain or (loss) from sale of assets not on line 10		793,643
b	Gross sales price for all assets on line 6a 1,681,010
7	Capital gain net income (from Part IV, line 2)...			793,643
8	Net short-term capital gain.........				0
9	Income modifications...........
10a	Gross sales less returns and allowances
b	Less: Cost of goods sold....
c	Gross profit or (loss) (attach schedule).....
11	Other income (attach schedule).......		5,305	0	5,305
12	Total. Add lines 1 through 11........	1,003,074		996,581	208,243
13	Compensation of officers, directors, trustees, etc.	0		0	0	0
14	Other employee salaries and wages......	264,912		0	0	264,912
15	Pension plans, employee benefits.......	24,295		0	0	24,295
16a	Legal fees (attach schedule).........
b	Accounting fees (attach schedule).......		15,653	5,926	0	9,727
c	Other professional fees (attach schedule)....
17	Interest...............	12,212		12,212	0	0
18	Taxes (attach schedule) (see instructions)		60,176	0	0	26,679
19	Depreciation (attach schedule) and depletion...		9,016	0	9,016
20	Occupancy..............
21	Travel, conferences, and meetings.......	126		0	0	126
22	Printing and publications..........
23	Other expenses (attach schedule).......		115,538	0	0	115,538
24	Total operating and administrative expenses.
	Add lines 13 through 23..........	501,928		18,138	9,016	441,277
25	Contributions, gifts, grants paid........	42,700				42,700
26	Total expenses and disbursements. Add lines 24 and 25	544,628		18,138	9,016	483,977
27	Subtract line 26 from line 12:
a	Excess of revenue over expenses and disbursements	458,446
b	Net investment income (if negative, enter -0-)			978,443
c	Adjusted net income (if negative, enter -0-)...				199,227

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 11289X Form 990-PF (2013)

Form 990-PF (2013)

Page 2

Part II		Balance Sheets	Attached schedules and amounts in the description column should be for end-of-year amounts only. (See instructions.)	Beginning of year	End of year
Part II		Balance Sheets		(a) Book Value	(b) Book Value	(c) Fair Market Value
	1	Cash—non-interest-bearing...............		17,295	361,410	361,410
	2	Savings and temporary cash investments..........
	3	Accounts receivable 5,500
		Less: allowance for doubtful accounts		6,735	5,500	5,500
	4	Pledges receivable
		Less: allowance for doubtful accounts
	5	Grants receivable.................
	6	Receivables due from officers, directors, trustees, and other
		disqualified persons (attach schedule) (see instructions).....
	7	Other notes and loans receivable (attach schedule)
		Less: allowance for doubtful accounts
	8	Inventories for sale or use...............
	9	Prepaid expenses and deferred charges...........		2,331	6,550	6,550
	10a	Investments—U.S. and state government obligations (attach schedule)
	b	Investments—corporate stock (attach schedule)........		9,674,091	7,415,444	4,871,758
	c	Investments—corporate bonds (attach schedule)........
	11	Investments—land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	12	Investments—mortgage loans..............
	13	Investments—other (attach schedule)...........
	14	Land, buildings, and equipment: basis 141,833
		Less: accumulated depreciation (attach schedule) 82,665		50,068	59,168	59,168
	15	Other assets (describe )		45,909	23,808	23,808
	16	Total assets (to be completed by all filers—see the
		instructions. Also, see page 1, item I)		9,796,429	7,871,880	5,328,194
		17	Accounts payable and accrued expenses..........		9,435	18,896
18		Grants payable...................
19		Deferred revenue..................
20		Loans from officers, directors, trustees, and other disqualified persons
21		Mortgages and other notes payable (attach schedule)......
22		Other liabilities (describe )		383,952	0
23		Total liabilities (add lines 17 through 22)..........		393,387	18,896
		Foundations that follow SFAS 117, check here
		and complete lines 24 through 26 and lines 30 and 31.
	24	Unrestricted....................		9,403,042	7,852,984
	25	Temporarily restricted................
	26	Permanently restricted................
		Foundations that do not follow SFAS 117, check here
		and complete lines 27 through 31.
	27	Capital stock, trust principal, or current funds.........
	28	Paid-in or capital surplus, or land, bldg., and equipment fund
	29	Retained earnings, accumulated income, endowment, or other funds
	30	Total net assets or fund balances (see page 17 of the
		instructions)....................		9,403,042	7,852,984
	31	Total liabilities and net assets/fund balances (see page 17 of
		the instructions)..................		9,796,429	7,871,880

Part III	Analysis of Changes in Net Assets or Fund Balances
1	Total net assets or fund balances at beginning of year—Part II, column (a), line 30 (must agree
	with end-of-year figure reported on prior year’s return)...............	1	9,403,042
2	Enter amount from Part I, line 27a.....................	2	458,446
3	Other increases not included in line 2 (itemize)	3	0
4	Add lines 1, 2, and 3..........................	4	9,861,488
5	Decreases not included in line 2 (itemize)	5	2,008,504
6	Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30.	6	7,852,984

Form 990-PF (2013)

Page 3

Part IV

Capital Gains and Losses for Tax on Investment Income

(a) List and describe the kind(s) of property sold (e.g., real estate, 2-story brick warehouse; or common stock, 200 shs. MLC Co.)		(b) How acquired P—Purchase D—Donation	(d) Date sold (mo., day, yr.)
1 a	PUBLICLY TRADED STOCK CALLS	P	2013-10-19
b	PUBLICLY TRADED STOCK CALLS	P	2013-10-19
c	PUBLICLY TRADED STOCK CALLS	P	2014-01-27
d	PUBLICLY TRADED STOCK CALLS	P	2014-02-24
e	PUBLICLY TRADED STOCK CALLS	P	2014-02-24
	PUBLICLY TRADED STOCK CALLS	P	2014-04-09
	PUBLICLY TRADED STOCK CALLS	P	2014-04-16
	PUBLICLY TRADED STOCK SALES	D	2014-01-28
	PUBLICLY TRADED STOCK SALES	D	2014-02-26
	PUBLICLY TRADED STOCK SALES	D	2014-02-27
	PUBLICLY TRADED STOCK SALES	D	2014-04-16
	PUBLICLY TRADED STOCK SALES	D	2014-04-22

(e) Gross sales price		(g) Cost or other basis plus expense of sale	(h) Gain or (loss) (e) plus (f) minus (g)
a	31,954	68,609	-36,655
b	72,916	111,816	-38,900
c	1,419	2,205	-786
d	2,838	4,467	-1,629
e	2,412	3,693	-1,281
	175,211	516,663	-341,452
	64,275	179,167	-114,892
	24,714		24,714
	40,103		40,103
	49,470		49,470
	865,939	372	865,567
	349,759	375	349,384

Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69			(l) Gains (Col. (h) gain minus col. (k), but not less than -0-) or Losses (from col.(h))
(i) F.M.V. as of 12/31/69	(j) Adjusted basis as of 12/31/69	(k) Excess of col. (i) over col. (j), if any
a			-36,655
b			-38,900
c			-786
d			-1,629
e			-1,281
			-341,452
			-114,892
			24,714
			40,103
			49,470
			865,567
			349,384

2	Capital gain net income or (net capital loss)	If gain, also enter in Part I, line 7 If (loss), enter -0- in Part I, line 7	2	793,643
3	Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
	If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0- in Part I, line 8 . . . . . . . . . . . . . . . .		3	-535,595

Part V

Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income

(For optional use by domestic private foundations subject to the section 4940(a) tax on net investment income.)

If section 4940(d)(2) applies, leave this part blank.

Was the foundation liable for the section 4942 tax on the distributable amount of any year in the base period? Yes No

If "Yes," the foundation does not qualify under section 4940(e). Do not complete this part.

1 Enter the appropriate amount in each column for each year; see page 18 of the instructions before making any entries.
(a) Base period years Calendar year (or tax year beginning in)	(b) Adjusted qualifying distributions	(c) Net value of noncharitable-use assets	(d) Distribution ratio (col. (b) divided by col. (c))
2012	445,776	4,807,962	0.092716
2011	468,683	5,125,316	0.091445
2010	381,071	2,721,066	0.140045
2009	427,868	3,065,074	0.139595
2008	524,158	4,008,928	0.130748

2	Total of line 1, column (d) ......................	2	0.594549
3	Average distribution ratio for the 5-year base period—divide the total on line 2 by 5, or by the number of years the foundation has been in existence if less than 5 years. . .	3	0.118910
4	Enter the net value of noncharitable-use assets for 2013 from Part X, line 5.....	4	4,935,528
5	Multiply line 4 by line 3.......................	5	586,884
6	Enter 1% of net investment income (1% of Part I, line 27b)...........	6	9,784
7	Add lines 5 and 6.........................	7	596,668
8	Enter qualifying distributions from Part XII, line 4..............	8	483,977
If line 8 is equal to or greater than line 7, check the box in Part VI, line 1b, and complete that part using a 1% tax rate. See the Part VI instructions.

Form 990-PF (2013)

Page 4

Part VI

Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see page 18 of the instructions)

1a	Exempt operating foundations described in section 4940(d)(2), check hereand enter “N/A" on line 1.
	Date of ruling or determination letter: (attach copy of letter if necessary–see instructions)
b	Domestic foundations that meet the section 4940(e) requirements in Part V, check	1	19,569
	hereand enter 1% of Part I, line 27b...................
c	All other domestic foundations enter 2% of line 27b. Exempt foreign organizations enter 4% of Part I, line 12, col. (b)
2	Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-)	2	0
3	Add lines 1 and 2............................	3	19,569
4	Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-).	4	0
5	Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- .....	5	19,569
6	Credits/Payments:

a	2013 estimated tax payments and 2012 overpayment credited to 2013	6a	19,751
b	Exempt foreign organizations—tax withheld at source.......	6b
c	Tax paid with application for extension of time to file (Form 8868)	6c
d	Backup withholding erroneously withheld ...........	6d

7	Total credits and payments. Add lines 6a through 6d..............		7	19,751
8	Enter any penalty for underpayment of estimated tax. Check hereif Form 2220 is attached.		8
9	Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......		9
10	Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...		10	182
11	Enter the amount of line 10 to be: Credited to 2014 estimated tax182	Refunded	11	0

Part VII-A

Statements Regarding Activities

During the tax year, did the foundation attempt to influence any national, state, or local legislation or did

Yes

it participate or intervene in any political campaign? ....................

Did it spend more than $100 during the year (either directly or indirectly) for political purposes (see page 19 of

the instructions for definition)?............................

If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials

published or distributed by the foundation in connection with the activities.

Did the foundation file Form 1120-POL for this year?.....................

Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:

(1) On the foundation. bullet

$ 0(2) On foundation managers. bullet

$ 0

Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed

on foundation managers. bullet

$ 0

Has the foundation engaged in any activities that have not previously been reported to the IRS?.......

If "Yes," attach a detailed description of the activities.

Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles

of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....

Did the foundation have unrelated business gross income of $1,000 or more during the year?........

If "Yes," has it filed a tax return on Form 990-T for this year?...................

Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........

If "Yes," attach the statement required by General Instruction T.

Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:

By language in the governing instrument, or

By state legislation that effectively amends the governing instrument so that no mandatory directions

that conflict with the state law remain in the governing instrument?................

Yes

Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c), and Part XV.

Yes

Enter the states to which the foundation reports or with which it is registered (see instructions)

If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney

General (or designate) of each state as required by General Instruction G? If "No," attach explanation .

Yes

Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)

or 4942(j)(5) for calendar year 2013 or the taxable year beginning in 2013 (see instructions for Part XIV)?

If "Yes," complete Part XIV.............................

Yes

Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names and addresses.

At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the

meaning of section 512(b)(13)? If "Yes," attach schedule. (see instructions) .............

Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had

advisory privileges? If "Yes," attach statement (see instructions).................

Did the foundation comply with the public inspection requirements for its annual returns and exemption application?

Yes

Website address bullet

WWW.TECHFUTURES.ORG

The books are in care of bullet

CARLA S LUNDSTROM Telephone no. bullet

(510) 528-7088

Located at bullet

540 ASHBURY AVENUEEL CERRITOCA ZIP+4 bullet

94530

Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —Check here......... bullet

and enter the amount of tax-exempt interest received or accrued during the year ...... bullet

16 At any time during calendar year 2013, did the foundation have an interest in or a signature or other authority over YesNo

a bank, securities, or other financial account in a foreign country?

16 No

See instructions for exceptions and filing requirements for Form TD F 90-22.1. If "Yes", enter the name of the

foreign country bullet

Form 990-PF (2013)

Page 5

Part VII-B

Statements Regarding Activities for Which Form 4720 May Be Required

File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.

Yes

During the year did the foundation (either directly or indirectly):

(1) Engage in the sale or exchange, or leasing of property with a disqualified person? YesNo

(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)

a disqualified person?.........................YesNo

(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? YesNo

(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? YesNo

(5) Transfer any income or assets to a disqualified person (or make any of either available

for the benefit or use of a disqualified person)?.................YesNo

(6) Agree to pay money or property to a government official? (Exception. Check "No"

if the foundation agreed to make a grant to or to employ the official for a period

after termination of government service, if terminating within 90 days.).........YesNo

If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations

section 53.4941(d)-3 or in a current notice regarding disaster assistance (see page 20 of the instructions)?...

Organizations relying on a current notice regarding disaster assistance check here......... bullet

Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,

that were not corrected before the first day of the tax year beginning in 2013?.............

Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private

operating foundation defined in section 4942(j)(3) or 4942(j)(5)):

At the end of tax year 2013, did the foundation have any undistributed income (lines 6d

and 6e, Part XIII) for tax year(s) beginning before 2013?...............YesNo

If "Yes," list the years bullet

20, 20, 20, 20

Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)

(relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)

to all years listed, answer "No" and attach statement—see instructions.) ..............

If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.

20, 20, 20, 20

Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at

any time during the year?.........................YesNo

If "Yes," did it have excess business holdings in 2013 as a result of (1) any purchase by the foundation

or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved

by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)

the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine

if the foundation had excess business holdings in 2013.)....................

Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?

Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its

charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2013?

During the year did the foundation pay or incur any amount to:

(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? YesNo

(2) Influence the outcome of any specific public election (see section 4955); or to carry

on, directly or indirectly, any voter registration drive?...............YesNo

(3) Provide a grant to an individual for travel, study, or other similar purposes? YesNo

(4) Provide a grant to an organization other than a charitable, etc., organization described

in section 509(a)(1), (2), or (3), or section 4940(d)(2)? (see instructions)........YesNo

(5) Provide for any purpose other than religious, charitable, scientific, literary, or

educational purposes, or for the prevention of cruelty to children or animals?........YesNo

If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in

Regulations section 53.4945 or in a current notice regarding disaster assistance (see instructions)? ......

Organizations relying on a current notice regarding disaster assistance check here......... bullet

If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the

tax because it maintained expenditure responsibility for the grant?............YesNo

If "Yes," attach the statement required by Regulations section 53.4945–5(d).

Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on

a personal benefit contract?........................YesNo

Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract?....

If "Yes" to 6b, file Form 8870.

At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction? YesNo

If yes, did the foundation receive any proceeds or have any net income attributable to the transaction? ....

Form 990-PF (2013)

Page 6

Part VIII

Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors

1 List all officers, directors, trustees, foundation managers and their compensation (see instructions).
(a) Name and address	(b) Title, and average hours per week devoted to position	(c) Compensation (If not paid, enter -0-)	(d) Contributions to employee benefit plans and deferred compensation	(e) Expense account, other allowances
RONALD J WHITTIER	CHAIRMAN/PRESIDENT 10.00	0	0	0
3060 EL CERRITO PLAZA 145 EL CERRITO,CA94530	CHAIRMAN/PRESIDENT 10.00	0	0	0
ELLEN FINGERHUT WHITTIER	CFO/SECRETARY 0.50	0	0	0
3060 EL CERRITO PLAZA 145 EL CERRITO,CA94530	CFO/SECRETARY 0.50	0	0	0

2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
(a) Name and address of each employee paid more than $50,000	(b) Title, and average hours per week devoted to position	(c) Compensation	(d) Contributions to employee benefit plans and deferred compensation	(e) Expense account, other allowances
CHRISTOPHER MERRIDA	OFFICE MGR-ECHS 40.00	55,677	0	0
3060 EL CERRITO PLAZA 145 EL CERRITO,CA94530	OFFICE MGR-ECHS 40.00	55,677	0	0
ROBERT DAVIS	COMPUTER & NETWORK M 40.00	53,250	0	0
3060 EL CERRITO PLAZA 145 EL CERRITO,CA94530	COMPUTER & NETWORK M 40.00	53,250	0	0
MARGARET FRY	OFFICE MGR-KHS 40.00	51,646	0	0
3060 EL CERRITO PLAZA 145 EL CERRITO,CA94530	OFFICE MGR-KHS 40.00	51,646	0	0




Total number of other employees paid over $50,000...................				0

3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000	(b) Type of service	(c) Compensation
NONE

Total number of others receiving over $50,000 for professional services............. bullet

Part IX-A

Summary of Direct Charitable Activities

List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc.		Expenses
1	TECH FUTURES IS A TECHNOLOGY TRAINING PROGRAM DESIGNED TO PROVIDE ADVANCED INTERNET COMPUTER TRAINING FOR HIGH SCHOOL YOUTHS FROM LOW INCOME FAMILIES.	481,715
2


3


4

Form 990-PF (2013)

Page 7

Part IX-B

Summary of Program-Related Investments (see instructions)

Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2.		Amount
1


2


All other program-related investments. See page 24 of the instructions.
3

Total. Add lines 1 through 3......................... bullet

Part X

Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations,
see instructions.)

Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,

purposes:

Average monthly fair market value of securities...................

Average of monthly cash balances.......................

Fair market value of all other assets (see instructions)................

Total (add lines 1a, b, and c).........................

Reduction claimed for blockage or other factors reported on lines 1a and

1c (attach detailed explanation) .............

Acquisition indebtedness applicable to line 1 assets..................

Subtract line 2 from line 1d.........................

Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see

instructions) .............................

Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4

Minimum investment return. Enter 5% of line 5..................

Part XI

Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here bullet

and do not complete this part.)

Minimum investment return from Part X, line 6....................

Tax on investment income for 2013 from Part VI, line 5......

Income tax for 2013. (This does not include the tax from Part VI.)...

Add lines 2a and 2b............................

Distributable amount before adjustments. Subtract line 2c from line 1............

Recoveries of amounts treated as qualifying distributions................

Add lines 3 and 4............................

Deduction from distributable amount (see instructions).................

Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII,

line 1................................

Part XII

Qualifying Distributions (see instructions)

Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:

Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........

Program-related investments—total from Part IX-B..................

Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,

purposes...............................

Amounts set aside for specific charitable projects that satisfy the:

Suitability test (prior IRS approval required)....................

Cash distribution test (attach the required schedule) .................

Qualifying distributions. Add lines 1a through 3b. Enter here and on Part V, line 8, and Part XIII, line 4

Foundations that qualify under section 4940(e) for the reduced rate of tax on net investment

income. Enter 1% of Part I, line 27b (see instructions).................

Adjusted qualifying distributions. Subtract line 5 from line 4..............

Note: The amount on line 6 will be used in Part V, column (b), in subsequent years when calculating whether the foundation qualifies for
the section 4940(e) reduction of tax in those years.

Form 990-PF (2013)

Page 8

Part XIII

Undistributed Income (see instructions)

		(a) Corpus	(b) Years prior to 2012	(c) 2012	(d) 2013
1 Distributable amount for 2013 from Part XI, line 7
2 Undistributed income, if any, as of the end of 2013:
a Enter amount for 2012 only.......
b Total for prior years:20, 20, 20
3 Excess distributions carryover, if any, to 2013:
a From 2008.......
b From 2009.......
c From 2010.......
d From 2011.......
e From 2012.......
fTotal of lines 3a through e.........
4Qualifying distributions for 2013 from Part
XII, line 4: $
a Applied to 2012, but not more than line 2a
b Applied to undistributed income of prior years (Election required—see instructions)......
c Treated as distributions out of corpus (Election required—see instructions).........
d Applied to 2013 distributable amount.....
e Remaining amount distributed out of corpus
5 Excess distributions carryover applied to 2013.
(If an amount appears in column (d), the same amount must be shown in column (a).)
6Enter the net total of each column as indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5
b Prior years’ undistributed income. Subtract line 4b from line 2b ...........
c Enter the amount of prior years’ undistributed income for which a notice of deficiency has been issued, or on which the section 4942(a) tax has been previously assessed......
d Subtract line 6c from line 6b. Taxable amount —see instructions ...........
e Undistributed income for 2012. Subtract line 4a from line 2a. Taxable amount—see instructions .............
f Undistributed income for 2013. Subtract lines 4d and 5 from line 1. This amount must be distributed in 2014 ..........
7 Amounts treated as distributions out of corpus to satisfy requirements imposed by section 170(b)(1)(F) or 4942(g)(3) (see instructions) .............
8Excess distributions carryover from 2008 not applied on line 5 or line 7 (see instructions) ...
9Excess distributions carryover to 2014. Subtract lines 7 and 8 from line 6a ......
10 Analysis of line 9:
a Excess from 2009....
b Excess from 2010....
c Excess from 2011....
d Excess from 2012....
e Excess from 2013....

Form 990-PF (2013)

Page 9

Part XIV

Private Operating Foundations (see instructions and Part VII-A, question 9)

1a If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2013, enter the date of the ruling....... bullet

2001-03-27

b Check box to indicate whether the organization is a private operating foundation described in section4942(j)(3) or4942(j)(5)

2a Enter the lesser of the adjusted net income from Part I or the minimum investment return from Part X for each year listed ..........	Tax year	Prior 3 years			(e) Total
	(a) 2013	(b) 2012	(c) 2011	(d) 2010	(e) Total
	199,227	240,398	201,228	136,053	776,906
b 85% of line 2a .........	169,343	204,338	171,044	115,645	660,370
c Qualifying distributions from Part XII, line 4 for each year listed .....	483,977	445,776	468,683	383,290	1,781,726
d Amounts included in line 2c not used directly for active conduct of exempt activities ...........	0	0	0	0	0
e Qualifying distributions made directly for active conduct of exempt activities. Subtract line 2d from line 2c ....	483,977	445,776	468,683	383,290	1,781,726
3 Complete 3a, b, or c for the alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......					0
(2) Value of assets qualifying under section 4942(j)(3)(B)(i)					0
b “Endowment" alternative test— enter 2/3 of minimum investment return shown in Part X, line 6 for each year listed...	164,517	160,265	170,844	90,702	586,328
c “Support" alternative test—enter:
(1) Total support other than gross investment income (interest, dividends, rents, payments on securities loans (section 512(a)(5)), or royalties) ....					0
(2) Support from general public and 5 or more exempt organizations as provided in section 4942(j)(3)(B)(iii)....					0
(3) Largest amount of support from an exempt organization					0
(4) Gross investment income					0

Part XV

Supplementary Information (Complete this part only if the organization had $5,000 or more in
assets at any time during the year—see instructions.)

1Information Regarding Foundation Managers:

aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)

RONALD J WHITTIER

bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.

2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:

Check here bullet

if the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds. If the foundation makes gifts, grants, etc. (see instructions) to individuals or organizations under
other conditions, complete items 2a, b, c, and d.

aThe name, address, and telephone number of the person to whom applications should be addressed:

bThe form in which applications should be submitted and information and materials they should include:

cAny submission deadlines:

dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:

Form 990-PF (2013)

Page 10

Part XV

Supplementary Information (continued)

3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient	If recipient is an individual, show any relationship to any foundation manager or substantial contributor	Foundation status of recipient	Purpose of grant or contribution	Amount
Name and address (home or business)		Foundation status of recipient	Purpose of grant or contribution	Amount
aPaid during the year
WEST CONTRA COSTA UNIFIED PUBLIC EDUCATION FUND 217C W RICHMOND AVE RICHMOND,CA94801	N/A	NC	TO SUPPORT GRADUATING STUDENT TRADE-SCHOOL AND JUNIOR COLLEGE TECHNOLOGY SCHOLARSHIPS	21,000
WEST CONTRA COSTA UNIFIED SCHOOL DISTRICT 1108 BISSELL AVENUE RICHMOND,CA94801	N/A	NC	TO PROVIDE COMPUTERS TO HIGH SCHOOLS	21,700
Total ................................. 3a				42,700

bApproved for future payment

Total ................................. 3b				0

Form 990-PF (2013)

Page 11

Part XVI-A

Analysis of Income-Producing Activities

Enter gross amounts unless otherwise indicated.	Unrelated business income		Excluded by section 512, 513, or 514		(e) Related or exempt function income (See instructions.)
1Program service revenue:	(a) Business code	(b) Amount	(c) Exclusion code	(d) Amount	(e) Related or exempt function income (See instructions.)
aWORK EXPERIENCE PROGRAMS			03	5,305
b
c
d
e
f
gFees and contracts from government agencies
2 Membership dues and assessments....
3 Interest on savings and temporary cash investments ............
4 Dividends and interest from securities....			14	202,938
5 Net rental income or (loss) from real estate:
aDebt-financed property......
bNot debt-financed property.....
6 Net rental income or (loss) from personal property .............
7 Other investment income.....
8 Gain or (loss) from sales of assets other than inventory .............			18	793,643
9 Net income or (loss) from special events:
10 Gross profit or (loss) from sales of inventory..
11 Other revenue: a
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e)..		0		1,001,886	0

13Total. Add line 12, columns (b), (d), and (e)..................

131,001,886

(See worksheet in line 13 instructions to verify calculations.)

Part XVI-B

Relationship of Activities to the Accomplishment of Exempt Purposes

Line No.	Explain below how each activity for which income is reported in column (e) of Part XVI-A contributed importantly to the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See instructions.)
1A	WORK EXPERIENCE PROGRAMS CONDUCTED ARE DESIGNED TO ENABLE STUDENTS TO APPLY THEIR CLASSROOM KNOWLEDGE OF ADVANCED COMPUTER TRAINING TO REAL WORLD CASE STUDIES.

Form 990-PF (2013)

Page 12

Part XVII

Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations

Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political

Yes

organizations?

Transfers from the reporting foundation to a noncharitable exempt organization of:

(1) Cash...................................

1a(1)

(2) Other assets.................................

1a(2)

Other transactions:

(1) Sales of assets to a noncharitable exempt organization....................

1b(1)

(2) Purchases of assets from a noncharitable exempt organization..................

1b(2)

(3) Rental of facilities, equipment, or other assets.......................

1b(3)

(4) Reimbursement arrangements...........................

1b(4)

(5) Loans or loan guarantees.............................

1b(5)

(6) Performance of services or membership or fundraising solicitations................

1b(6)

Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............

If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.

(a) Line No.	(b) Amount involved	(c) Name of noncharitable exempt organization	(d) Description of transfers, transactions, and sharing arrangements

Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) of the Code (other than section 501(c)(3)) or in section 527?...........YesNo

If "Yes," complete the following schedule.

(a) Name of organization	(b) Type of organization	(c) Description of relationship

Sign Here

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer or fiduciary) is based on all information of which preparer has any knowledge.
				May the IRS discuss this return with the preparer shown below (see instr.)? Yes No
	Signature of officer or trustee	Date	Title

Paid Preparer Use Only	Print/Type preparer's name	Preparer's Signature	Date	Check if self- employed	PTIN
	Firm's name Firm's address			Firm's EIN
				Phone no.

Form 990-PF (2013)

Additional Data

Software ID:
Software Version:

Form 990PF - Special Condition Description:

Special Condition Description

- TIN:

TY 2013 AccountingFeesSchedule

Name:

THE WHITTIER EDUCATIONAL FOUNDATION

EIN: 77-0525014

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
TAX PREPARATION	4,750	475	0	4,275
ACCOUNTING/BOOKKEEPING	10,903	5,451	0	5,452

- TIN:

Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

TY 2013 AmortizationSchedule

Name:

THE WHITTIER EDUCATIONAL FOUNDATION

EIN: 77-0525014

Description of Amortized Expenses	Date Acquired, Completed, or Expended	Amount Amortized	Deduction for Prior Years	Amortization Method	Current Year Amortization	Adjusted Net Income	Total Amount of Amortization
CW PATENT APPLICATION	2004-11-17	4,973	2,832	180.000000000000	332	332	3,164
CW PROV/UTIL PATENT APPLICATION	2005-01-06	3,149	1,799	180.000000000000	210	210	2,009
CW SOFTWARE DEV COSTS	2007-06-30	178,022	178,022	60.000000000000		0	178,022
CW SOFTWARE DEV COSTS	2007-12-31	16,472	16,472	60.000000000000		0	16,472
CW SOFTWARE DEV COSTS	2008-06-30	29,525	29,525	60.000000000000		0	29,525
CW SOFTWARE DEV COSTS	2009-06-30	46,193	36,956	60.000000000000	9,237	9,237	46,193
CW SOFTWARE DEV COSTS	2010-06-30	18,918	11,352	60.000000000000	3,784	3,784	15,136
CW SOFTWARE DEV COSTS	2011-06-30	42,692	17,076	60.000000000000	8,538	8,538	25,614

- TIN:

Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

TY 2013 DepreciationSchedule

Name:

THE WHITTIER EDUCATIONAL FOUNDATION

EIN: 77-0525014

Description of Property	Date Acquired	Cost or Other Basis	Prior Years' Depreciation	Computation Method	Rate / Life (# of years)	Current Year's Depreciation Expense	Adjusted Net Income
DELL LASER JET 4050	2001-01-23	1,514	1,514	SL	5.000000000000	0	0
NCAL ZIP DRIVE	2001-09-01	1,470	1,470	SL	5.000000000000	0	0
QUANTUM EXTERNAL TAPE DRIVE	2003-10-01	1,119	1,119	SL	5.000000000000	0	0
HP 4600 DN PRINTER	2003-11-19	2,518	2,518	SL	5.000000000000	0	0
DELL 5 FLAT SCREEN NEC	2003-11-24	1,835	1,835	SL	5.000000000000	0	0
DELL FLAT SCREEN	2003-11-25	479	479	SL	5.000000000000	0	0
IBM 4 T41 LAPTOPS	2004-01-08	6,690	6,690	SL	5.000000000000	0	0
DELL POWER EDGE SERVER	2004-05-07	3,806	3,806	SL	5.000000000000	0	0
CISCO SWITCH	2004-05-11	746	746	SL	5.000000000000	0	0
GLOBAL NETOPTEX	2004-06-15	1,450	1,450	SL	5.000000000000	0	0
APPLE POWER BOOK	2005-06-13	4,532	4,532	SL	5.000000000000	0	0
2 DELL SERVERS	2006-01-10	5,338	5,338	SL	5.000000000000	0	0
LAPTOP #L3-A7042 (BEN)	2008-02-20	1,780	1,780	SL	5.000000000000	0	0
DELL LAPTOP (CARLA)	2010-01-21	1,370	936	SL	5.000000000000	274	274
FIREWALL FILTER	2010-06-22	3,324	1,995	SL	5.000000000000	665	665
18 DELL COMPUTERS (KHS)	2011-06-21	9,224	3,690	SL	5.000000000000	1,845	1,845
SECURE WEB GATEWAY HARDWARE	2011-06-24	5,784	2,314	SL	5.000000000000	1,157	1,157
DELL SERVER PE-R710 (KHS)	2011-07-22	7,458	2,238	SL	5.000000000000	1,492	1,492
2 POWER EDGE 1950 SERVERS	2011-10-21	1,210	362	SL	5.000000000000	242	242
SHELVING	2009-08-11	1,011	564	SL	7.000000000000	144	144
OFFICE EQUIPMENT	2005-09-24	2,879	2,879	SL	10.000000000000	0	0
OFFICE EQUIPMENT	2005-03-28	814	671	SL	10.000000000000	81	81
KHS - DEMOLITION	2003-09-05	4,560	4,560	SL	40.000000000000	0	0
KHS- INSTALLATION	2003-09-12	1,477	1,477	SL	40.000000000000	0	0
KHS - PAINT	2003-09-24	4,500	4,500	SL	40.000000000000	0	0
KHS - SINK	2003-09-24	289	289	SL	40.000000000000	0	0
KHS - WALLS	2003-10-01	7,300	1,784	SL	40.000000000000	183	183
KHS - ELECTRICAL WORK	2003-10-02	22,560	5,499	SL	40.000000000000	564	564
KHS - PLUMBING	2003-10-23	1,696	406	SL	40.000000000000	42	42
KHS - CARPETS	2003-10-31	3,070	744	SL	40.000000000000	77	77
KHS - PLUMBING	2003-12-10	727	171	SL	40.000000000000	18	18
KHS - CARPETS	2003-10-31	3,866	922	SL	40.000000000000	97	97
KHS - PHONE WIRING	2004-01-07	351	85	SL	40.000000000000	9	9
KHS - HONEY SHADES	2004-01-08	2,636	2,506	SL	10.000000000000	130	130
KHS - WINDOW BLINDS MOUNT	2004-03-29	860	796	SL	10.000000000000	64	64
KHS - CARPET	2010-09-03	3,474	984	SL	10.000000000000	347	347
SERVER-QNAP TURBO NAS	2013-09-13	1,600		SL	5.000000000000	267	267
SAMSUNG LAPTOP (CARLA)	2013-12-22	2,048		SL	5.000000000000	205	205
POWER EDGE SERVER (BACKUP)	2014-05-22	2,070		SL	5.000000000000	35	35
SMOOTHWALL SOFTWARE	2013-07-19	1,914		SL	3.000000000000	585	585
MOBILE DEVICE MGMT SOFTWARE	2013-12-06	1,206		SL	3.000000000000	235	235
SMOOTHWALL SOFTWARE	2014-05-28	9,278		SL	3.000000000000	258	258

- TIN:

TY 2013 InvestmentsCorpStockSchedule

Name:

THE WHITTIER EDUCATIONAL FOUNDATION

EIN: 77-0525014

Name of Stock	End of Year Book Value	End of Year Fair Market Value
INVESTMENTS IN CORPORATE STOCK	7,415,444	4,871,758

- TIN:

TY 2013 LandEtcSchedule2

Name:

THE WHITTIER EDUCATIONAL FOUNDATION

EIN: 77-0525014

Category / Item	Cost / Other Basis	Accumulated Depreciation	Book Value
DELL LASER JET 4050	1,514	1,514	0
NCAL ZIP DRIVE	1,470	1,470	0
QUANTUM EXTERNAL TAPE DRIVE	1,119	1,119	0
HP 4600 DN PRINTER	2,518	2,518	0
DELL 5 FLAT SCREEN NEC	1,835	1,835	0
DELL FLAT SCREEN	479	479	0
IBM 4 T41 LAPTOPS	6,690	6,690	0
DELL POWER EDGE SERVER	3,806	3,806	0
CISCO SWITCH	746	746	0
GLOBAL NETOPTEX	1,450	1,450	0
APPLE POWER BOOK	4,532	4,532	0
2 DELL SERVERS	5,338	5,338	0
LAPTOP #L3-A7042 (BEN)	1,780	1,780	0
DELL LAPTOP (CARLA)	1,370	1,210	160
FIREWALL FILTER	3,324	2,660	664
18 DELL COMPUTERS (KHS)	9,224	5,535	3,689
SECURE WEB GATEWAY HARDWARE	5,784	3,471	2,313
DELL SERVER PE-R710 (KHS)	7,458	3,730	3,728
2 POWER EDGE 1950 SERVERS	1,210	604	606
SHELVING	1,011	708	303
OFFICE EQUIPMENT	2,879	2,879	0
OFFICE EQUIPMENT	814	752	62
KHS - DEMOLITION	4,560	4,560	0
KHS- INSTALLATION	1,477	1,477	0
KHS - PAINT	4,500	4,500	0
KHS - SINK	289	289	0
KHS - WALLS	7,300	1,967	5,333
KHS - ELECTRICAL WORK	22,560	6,063	16,497
KHS - PLUMBING	1,696	448	1,248
KHS - CARPETS	3,070	821	2,249
KHS - PLUMBING	727	189	538
KHS - CARPETS	3,866	1,019	2,847
KHS - PHONE WIRING	351	94	257
KHS - HONEY SHADES	2,636	2,636	0
KHS - WINDOW BLINDS MOUNT	860	860	0
KHS - CARPET	3,474	1,331	2,143
CW PATENT APPLICATION	4,973	3,164	1,809
CW PROV/UTIL PATENT APPLICATION	3,149	2,009	1,140
CW SOFTWARE DEV COSTS	178,022	178,022	0
CW SOFTWARE DEV COSTS	16,472	16,472	0
CW SOFTWARE DEV COSTS	29,525	29,525	0
CW SOFTWARE DEV COSTS	46,193	46,193	0
CW SOFTWARE DEV COSTS	18,918	15,136	3,782
CW SOFTWARE DEV COSTS	42,692	25,614	17,078
SERVER-QNAP TURBO NAS	1,600	267	1,333
SAMSUNG LAPTOP (CARLA)	2,048	205	1,843
POWER EDGE SERVER (BACKUP)	2,070	35	2,035
SMOOTHWALL SOFTWARE	1,914	585	1,329
MOBILE DEVICE MGMT SOFTWARE	1,206	235	971
SMOOTHWALL SOFTWARE	9,278	258	9,020

- TIN:

TY 2013 OtherAssetsSchedule

Name:

THE WHITTIER EDUCATIONAL FOUNDATION

EIN: 77-0525014

Description	Beginning of Year - Book Value	End of Year - Book Value	End of Year - Fair Market Value
NET INTANGIBLE ASSETS	45,909	23,808	23,808

- TIN:

TY 2013 OtherDecreasesSchedule

Name:

THE WHITTIER EDUCATIONAL FOUNDATION

EIN: 77-0525014

Description	Amount
BOOK TO TAX DIFFERENCE ON APPRECIATED STOCK	2,008,504

- TIN:

TY 2013 OtherExpensesSchedule

Name:

THE WHITTIER EDUCATIONAL FOUNDATION

EIN: 77-0525014

Description	Revenue and Expenses per Books	Disbursements for Charitable Purposes
TECHNICAL TRAINING-DEVELOPMENT	5,774	5,774
TECHNICAL TRAINING-SUPPORT	28,887	28,887
CLASSROOM FACILITIES	33,930	33,930
JOB TRAINING/PROJECT WORK	4,403	4,403
GENERAL & ADMINISTRATIVE	20,446	20,446
ROUNDING	-3	-3
AMORTIZATION	22,101	22,101

- TIN:

TY 2013 OtherIncomeSchedule2

Name:

THE WHITTIER EDUCATIONAL FOUNDATION

EIN: 77-0525014

Description	Revenue And Expenses Per Books	Net Investment Income	Adjusted Net Income
WORK EXPERIENCE PROGRAMS	5,305		5,305

- TIN:

TY 2013 OtherLiabilitiesSchedule

Name:

THE WHITTIER EDUCATIONAL FOUNDATION

EIN: 77-0525014

Description	Beginning of Year - Book Value	End of Year - Book Value
MARGIN LOAN ON SHORT SALES	383,952	0

- TIN:

TY 2013 TaxesSchedule

Name:

THE WHITTIER EDUCATIONAL FOUNDATION

EIN: 77-0525014

Category	Amount	Disbursements for Charitable Purposes
PAYROLL	26,679	26,679
FEDERAL	33,487	0
STATE	10	0