Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
bulletDo not enter social security numbers on this form as it may be made public.
bulletGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0052
2018
Open to Public Inspection
For calendar year 2018, or tax year beginning 01-01-2018 , and ending 12-31-2018
Name of foundation
WHEELER FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address)900 WASHINGTON STREET SUITE 900
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
VANCOUVER, WA98660
A Employer identification number

93-0553801
B Telephone number (see instructions)

(360) 693-7442
C bullet
G Check all that apply:

D 1. Foreign organizations, check here............. bullet
2. Foreign organizations meeting the 85%
test, check here and attach computation ... bullet
E bullet
H Check type of organization:
F bullet
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$15,031,517J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I 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)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule)  
2 Check bullet.............
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities... 372,605 372,153  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 -112,022
b Gross sales price for all assets on line 6a 6,799,664
7 Capital gain net income (from Part IV, line 2)... 0
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).......      
12 Total. Add lines 1 through 11........ 260,583 372,153  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 104,026 78,020   26,007
14 Other employee salaries and wages......   0 0 0
15 Pension plans, employee benefits.......   0 0  
16a Legal fees (attach schedule)......... Click to see attachment 300 0 0 300
b Accounting fees (attach schedule)....... Click to see attachment 1,300 975 0 325
c Other professional fees (attach schedule).... Click to see attachment 1,857 1,857   0
17 Interest...............       0
18 Taxes (attach schedule) (see instructions)... Click to see attachment 53,424 4,347   0
19 Depreciation (attach schedule) and depletion... 0 0  
20 Occupancy..............        
21 Travel, conferences, and meetings.......   0 0  
22 Printing and publications..........   0 0  
23 Other expenses (attach schedule).......        
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 160,907 85,199 0 26,632
25 Contributions, gifts, grants paid....... 870,175 870,175
26 Total expenses and disbursements. Add lines 24 and 25 1,031,082 85,199 0 896,807
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -770,499
b Net investment income (if negative, enter -0-) 286,954
c Adjusted net income (if negative, enter -0-)... 0
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2018)
Form 990-PF (2018)
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
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing.............      
2 Savings and temporary cash investments......... 1,569,505 380,035 380,035
3 Accounts receivable bullet  
Less: allowance for doubtful accounts bullet     0 0
4 Pledges receivable bullet  
Less: allowance for doubtful accounts bullet        
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) bullet  
Less: allowance for doubtful accounts bullet0      
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule) 165,125 Click to see attachment165,089 172,738
b Investments—corporate stock (attach schedule)....... 9,069,187 Click to see attachment8,914,953 10,136,291
c Investments—corporate bonds (attach schedule)....... 3,764,553 Click to see attachment4,335,057 4,342,453
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule)..........     0
14 Land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
15 Other assets (describe bullet)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 14,568,370 13,795,134 15,031,517
Liabilities 17 Accounts payable and accrued expenses..........    
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 bullet)    
23 Total liabilities (add lines 17 through 22).........   0
Net Assets or Fund Balances Foundations that follow SFAS 117, check here bullet
and complete lines 24 through 26 and lines 30 and 31.
24 Unrestricted..................    
25 Temporarily restricted...............    
26 Permanently restricted...............    
Foundations that do not follow SFAS 117, check here bullet
and complete lines 27 through 31.
27 Capital stock, trust principal, or current funds........ 14,568,370 13,795,134
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 instructions)..... 14,568,370 13,795,134
31 Total liabilities and net assets/fund balances (see instructions). 14,568,370 13,795,134
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
14,568,370
2
Enter amount from Part I, line 27a .....................
2
-770,499
3
Other increases not included in line 2 (itemize) bulletClick to see attachment
3
7,919
4
Add lines 1, 2, and 3 ..........................
4
13,805,790
5
Decreases not included in line 2 (itemize) bulletClick to see attachment
5
10,656
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30 .
6
13,795,134
Form 990-PF (2018)
Form 990-PF (2018)
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 		(c)
Date acquired
(mo., day, yr.) 		(d)
Date sold
(mo., day, yr.)
1 a 395. WALT DISNEY CO   2005-09-09 2018-01-23
b 4846.22 HARBOR INTERNATIONAL FUND   2017-09-19 2018-02-20
c 16116.476 HARBOR INTERNATIONAL FUND   2014-04-14 2018-02-20
d .609 EVERGY INC COM   2014-01-14 2018-07-10
e 1123. CA INC.   2017-06-09 2018-08-20
369. CLOROX CO   2013-08-08 2018-08-20
1067. EVERGY INC COM   2014-01-14 2018-08-20
141. ABBVIE INC   2017-09-19 2018-12-14
264. BB&T CORP   2015-05-15 2018-12-14
59. CAPITAL ONE FINANCIAL CORP   2017-09-19 2018-12-14
426. CARNIVAL CORP   2018-01-29 2018-12-14
279. CONOCOPHILLIPS   2014-06-16 2018-12-14
3533.955 DFA ONE-YEAR FIXED-INCOME I   2014-04-14 2018-12-14
2654.028 DFA GLOBAL REAL ESTATE SECURITIES PORTFOLIO   2017-10-02 2018-12-14
164. DEERE & CO   2016-07-19 2018-12-14
125. DOMINION RESOURCES INC   2018-08-20 2018-12-14
322. INTERNATIONAL BUSINESS MACHINES CORP   2017-09-19 2018-12-14
85. INTERNATIONAL PAPER COMPANY   2017-03-13 2018-12-14
130.37 METROPOLITAN WEST TOTAL RETURN BD I   2012-11-09 2018-12-14
11. PEPSICO INC   2011-04-01 2018-12-14
278. PROCTER & GAMBLE CO   2018-08-20 2018-12-14
207. PUBLIC SERVICE ENTERPRISE GROUP INC   2014-11-14 2018-12-14
56. ROYAL BANK OF CANADA   2017-05-19 2018-12-14
314. UNITED PARCEL SERVICE, INC.   2018-01-29 2018-12-14
939.465 VANGUARD TOTAL INTERNATIONAL BOND INDEX INSTL   2018-01-31 2018-12-14
235. WEYERHAEUSER CO   2016-09-16 2018-12-14
1000. AT&T INC   2008-08-11 2018-12-17
762. CONOCOPHILLIPS   2015-11-19 2018-12-17
757. INTERNATIONAL PAPER COMPANY   2017-03-13 2018-12-17
876. KINDER MORGAN INC P   2017-09-19 2018-12-17
461. OCCIDENTAL PETROLEUM CORP   2015-03-18 2018-12-17
744. QUALCOMM INC   2018-08-20 2018-12-17
1331. WEYERHAEUSER CO   2016-09-16 2018-12-17
118262.45 METROPOLITAN WEST TOTAL RETURN BD I   2017-09-19 2018-12-18
132340.468 FEDERATED TOTAL RETURN BOND FD INSTL   2017-09-19 2018-12-20
99812.007 VANGUARD DEVELOPED MARKETS INDEX INSTL   2018-02-20 2018-12-20
67002.932 DFA GLOBAL REAL ESTATE SECURITIES PORTFOLIO   2017-10-02 2018-12-21
CAPITAL GAIN DIVIDENDS P    
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a 43,611   9,796 33,815
b 330,415   340,835 -10,420
c 1,098,821   908,924 189,897
d 32   25 7
e 49,104   35,623 13,481
54,644   31,809 22,835
61,743   43,617 18,126
12,065   12,174 -109
12,081   10,192 1,889
4,637   4,784 -147
23,991   30,591 -6,600
18,044   23,351 -5,307
36,294   36,470 -176
29,221   28,982 239
24,368   13,664 10,704
9,602   8,980 622
38,634   46,546 -7,912
3,668   4,316 -648
1,344   1,448 -104
1,252   718 534
26,873   23,252 3,621
11,500   8,158 3,342
3,937   3,843 94
30,919   41,426 -10,507
31,040   30,420 620
5,619   7,076 -1,457
29,710   34,023 -4,313
47,955   53,132 -5,177
31,136   38,434 -7,298
13,814   16,682 -2,868
29,404   33,292 -3,888
42,320   49,036 -6,716
31,398   40,075 -8,677
1,224,016   1,269,364 -45,348
1,378,988   1,495,674 -116,686
1,198,742   1,443,282 -244,540
667,349   731,672 -64,323
      141,373
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       33,815
b       -10,420
c       189,897
d       7
e       13,481
      22,835
      18,126
      -109
      1,889
      -147
      -6,600
      -5,307
      -176
      239
      10,704
      622
      -7,912
      -648
      -104
      534
      3,621
      3,342
      94
      -10,507
      620
      -1,457
      -4,313
      -5,177
      -7,298
      -2,868
      -3,888
      -6,716
      -8,677
      -45,348
      -116,686
      -244,540
      -64,323
       
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 -112,022
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 ................... 		Bracket 3  
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?
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 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))
2017 816,363 16,085,003 0.050753
2016 814,066 14,926,369 0.054539
2015 810,251 15,687,573 0.051649
2014 856,667 16,452,812 0.052068
2013 845,208 16,058,362 0.052634
2
Total of line 1, column (d) .....................
2
0.261643
3
Average distribution ratio for the 5-year base period—divide the total on line 2 by 5.0, or by the number of years the foundation has been in existence if less than 5 years ......
3
0.052329
4
Enter the net value of noncharitable-use assets for 2018 from Part X, line 5......
4
16,472,459
5
Multiply line 4 by line 3......................
5
861,987
6
Enter 1% of net investment income (1% of Part I, line 27b)...........
6
2,870
7
Add lines 5 and 6........................
7
864,857
8
Enter qualifying distributions from Part XII, line 4,.............
8
896,807
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 (2018)
Form 990-PF (2018)
Page 4
Part VI
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here Bullet and enter “N/A" on line 1. Bracket includes lines 1a and 1b
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 2,870
hereBulletand 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 2,870
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 2,870
6 Credits/Payments:
a 2018 estimated tax payments and 2017 overpayment credited to 2018 6a 25,780
b Exempt foreign organizations—tax withheld at source...... 6b
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld ........... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 25,780
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8 0
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10 22,910
11 Enter the amount of line 10 to be: Credited to 2019 estimated taxBullet2,872 RefundedBullet 11 20,038
Part VII-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? (see Instructions
for definition).................................
1b
 
No
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.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. bullet$   (2) On foundation managers.bullet$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$  
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
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....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
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?................
    6
    Yes
     
    7
    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..................................
    7
    Yes
     
    8a
    Enter the states to which the foundation reports or with which it is registered (see instructions)
    bulletOR
    b
    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 .
    8b
    Yes
     
    9
    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 2018 or the taxable year beginning in 2018? See the instructions for Part XIV.
    If "Yes," complete Part XIV .............................
    9
     
    No
    10
    Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
    and addresses. ...............................
    10
     
    No
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 5
    Part VII-A
    Statements Regarding Activities (continued)
    11
    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 .............
    11
     
    No
    12
    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.................
    12
     
    No
    13
    Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
    13
    Yes
     
    Website addressbullet  
    14
    The books are in care ofbulletRIVERVIEW TRUST COMPANY Telephone no.bullet (360) 693-7442

    Located atbullet900 WASHINGTON ST STE 900VANCOUVERWA ZIP+4bullet98660
    15
    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
    15
     
    16 At any time during calendar year 2018, 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 the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
    country bullet  
    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
    No
    1a
    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?
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person?......................
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person?
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person?
    (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)?...............
    (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.).......
    b
    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 instructions ........
    1b
     
    No
    ........bullet
    c
    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 2018?.............
    1c
     
    No
    2
    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)):
    a
    At the end of tax year 2018, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2018?.............
    If "Yes," list the years bullet20, 20, 20, 20
    b
    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.) ..............
    2b
     
     
    c
    If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
    bullet20, 20, 20, 20
    3a
    Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
    any time during the year?......................
    b
    If "Yes," did it have excess business holdings in 2018 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 2018.)..................
    3b
     
     
    4a
    Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
    4a
     
    No
    b
    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 2018?
    4b
     
    No
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 6
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required (continued)
    5a
    During the year did the foundation pay or incur any amount to:
    Yes
    No
    (1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))?
    (2) Influence the outcome of any specific public election (see section 4955); or to carry
    on, directly or indirectly, any voter registration drive?.............
    (3) Provide a grant to an individual for travel, study, or other similar purposes?
    (4) Provide a grant to an organization other than a charitable, etc., organization described
    in section 4945(d)(4)(A)? See instructions................
    (5) Provide for any purpose other than religious, charitable, scientific, literary, or
    educational purposes, or for the prevention of cruelty to children or animals?.....
    b
    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 ......
    5b
     
     
    .........bullet
    c
    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?..........
    If "Yes," attach the statement required by Regulations section 53.4945–5(d).
    6a
    Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
    a personal benefit contract?.....................
    b
    Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
    6b
     
    No
    If "Yes" to 6b, file Form 8870.
    7a
    At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
    b
    If yes, did the foundation receive any proceeds or have any net income attributable to the transaction? ....
    7b
     
     
    8
    Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
    excess parachute payment during the year? .................
    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
    RIVERVIEW TRUST COMPANYClick to see attachment TRUSTEE
    2     		104,026    
    900 WASHINGTON ST SUITE 900
    VANCOUVER,WA98660
    JOHN C WHEELERClick to see attachment DIRECTOR
    0     		0    
    900 WASHINGTON ST SUITE 900
    VANCOUVER,WA98660
    CHARLES B WHEELERClick to see attachment DIRECTOR
    0     		0    
    900 WASHINGTON ST SUITE 900
    VANCOUVER,WA98660
    THOMAS K WHEELERClick to see attachment DIRECTOR
    0     		0    
    900 WASHINGTON ST SUITE 900
    VANCOUVER,WA98660
    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
    NONE
    Total number of other employees paid over $50,000...................bullet 0
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 7
    Part VIII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors (continued)
    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.............bullet0
    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  
    2  
    3  
    4  
    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 instructions.
    3  
    Total. Add lines 1 through 3.........................bullet  
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 8
    Part X
    Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations,see instructions.)
    1
    Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
    purposes:
    a
    Average monthly fair market value of securities...................
    1a
    16,158,549
    b
    Average of monthly cash balances.......................
    1b
    564,760
    c
    Fair market value of all other assets (see instructions)................
    1c
    0
    d
    Total (add lines 1a, b, and c).........................
    1d
    16,723,309
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) .............
    1e
    0
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
    0
    3
    Subtract line 2 from line 1d.........................
    3
    16,723,309
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
    250,850
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    16,472,459
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    823,623
    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.)
    1
    Minimum investment return from Part X, line 6....................
    1
    823,623
    2a
    Tax on investment income for 2018 from Part VI, line 5......
    2a
    2,870
    b
    Income tax for 2018. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    2,870
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    820,753
    4
    Recoveries of amounts treated as qualifying distributions................
    4
    0
    5
    Add lines 3 and 4............................
    5
    820,753
    6
    Deduction from distributable amount (see instructions).................
    6
    0
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII, line 1 ...
    7
    820,753
    Part XII
    Qualifying Distributions (see instructions)
    1
    Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
    a
    Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
    1a
    896,807
    b
    Program-related investments—total from Part IX-B..................
    1b
    0
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
    0
    3
    Amounts set aside for specific charitable projects that satisfy the:
    a
    Suitability test (prior IRS approval required)....................
    3a
    0
    b
    Cash distribution test (attach the required schedule) .................
    3b
    0
    4
    Qualifying distributions. Add lines 1a through 3b. Enter here and on Part V, line 8, and Part XIII, line 4
    4
    896,807
    5
    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.................
    5
    2,870
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
    893,937
    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 (2018)
    Form 990-PF (2018)
    Page 9
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2017     		(c)
    2017     		(d)
    2018
    1 Distributable amount for 2018 from Part XI, line 7 820,753
    2 Undistributed income, if any, as of the end of 2018:
    a Enter amount for 2017 only....... 0
    b Total for prior years:20, 20, 20 0
    3 Excess distributions carryover, if any, to 2018:
    a From 2013...... 56,806
    b From 2014...... 51,758
    c From 2015...... 49,352
    d From 2016...... 72,708
    e From 2017...... 37,890
    fTotal of lines 3a through e........ 268,514
    4Qualifying distributions for 2018 from Part
    XII, line 4: bullet$ 896,807
    a Applied to 2017, but not more than line 2a 0
    b Applied to undistributed income of prior years
    (Election required—see instructions).....     		0
    c Treated as distributions out of corpus (Election
    required—see instructions)........     		0
    d Applied to 2018 distributable amount..... 820,753
    e Remaining amount distributed out of corpus 76,054
    5 Excess distributions carryover applied to 2018. 0 0
    (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 5 344,568
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ..........     		0
    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......     		0
    d Subtract line 6c from line 6b. Taxable amount
    —see instructions ...........     		0
    e Undistributed income for 2017. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		0
    f Undistributed income for 2018. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2019 ..........     		0
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (Election may
    be required - see instructions) .......     		0
    8 Excess distributions carryover from 2013 not
    applied on line 5 or line 7 (see instructions) ...     		56,806
    9Excess distributions carryover to 2019.
    Subtract lines 7 and 8 from line 6a ......     		287,762
    10 Analysis of line 9:
    a Excess from 2014.... 51,758
    b Excess from 2015.... 49,352
    c Excess from 2016.... 72,708
    d Excess from 2017.... 37,890
    e Excess from 2018.... 76,054
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 10
    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 2018, enter the date of the ruling....... bullet
     
    b Check box to indicate whether the organization is a private operating foundation described in section or
    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) 2018 (b) 2017 (c) 2016 (d) 2015
             
    b 85% of line 2a .........          
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....     		         
    d Amounts included in line 2c not used directly
    for active conduct of exempt activities ..........     		         
    e Qualifying distributions made directly
    for active conduct of exempt activities.
    Subtract line 2d from line 2c ....     		         
    3 Complete 3a, b, or c for the
    alternative test relied upon:
    a “Assets" alternative test—enter:
    (1) Value of all assets ......          
    (2) Value of assets qualifying
    under section 4942(j)(3)(B)(i)    		          
    b “Endowment" alternative test— enter 2/3
    of minimum investment return shown in
    Part X, line 6 for each year listed...     		         
    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) ....     		         
    (2) Support from general public
    and 5 or more exempt
    organizations as provided in
    section 4942(j)(3)(B)(iii)....     		         
    (3) Largest amount of support
    from an exempt organization    		          
    (4) Gross investment income          
    Part XV
    Supplementary Information (Complete this part only if the foundation 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).)
    NONE
    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.
    NONE
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
    WHEELER FOUNDATION
    900 WASHINGTON ST SUITE 900
    VANCOUVER,WA98660
    (360) 693-7442
    wheelerfoundation@riverviewbank.com
    bThe form in which applications should be submitted and information and materials they should include:
    LETTER STATING PURPOSE OF GRANT AND INCLUDE A COPY OF 501C(3) DETERMINATION LETTER
    cAny submission deadlines:
    N/A
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    CANNOT MAKE GRANTS TO INDIVIDUALS-GEOGRAPHIC AREA-OREGON
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 11
    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)
    aPaid during the year
    FORDHAM UNIVERSITY
    C/O STUDENT FINANCIAL SERVICES
    PO BOX 416
    BOSTON,MA022416817     		NONE   CHARITABLE PURPOSE OF THE 10,000
    Smile Train Inc
    41 MADISON AVE 28TH FLOOR
    New York,NY10010     		NONE   CHARITABLE PURPOSE OF THE 5,000
    READING RESULTS
    3115 NE SANDY BLVD STE 229
    PORTLAND,OR97232     		NONE   CHARITABLE PURPOSE OF THE 6,000
    Friends of Saturday Academy
    5000 N WILLAMETTE BLVD
    Portland,OR97203     		NONE   CHARITABLE PURPOSE OF THE 5,000
    CHAMBER MUSIC NORTHWEST
    5125 SW MACADAM AVE
    PORTLAND,OR972393817     		NONE   CHARITABLE PURPOSE OF THE 11,000
    METROPOLITAN YOUTH SYMPHONY
    4800 SW MACADAM STREET
    PORTLAND,OR97202     		NONE   CHARITABLE PURPOSE OF THE 5,000
    NW ASSOCIATION FOR BLIND ATHLETES
    PO BOX 65265
    VANCOUVER,WA986650009     		NONE   CHARITABLE PURPOSE OF THE 10,000
    SPOON FOUNDATION
    135 SE MAIN STREET SUITE 201
    PORTLAND,OR97214     		NONE   CHARITABLE PURPOSE OF THE 3,000
    PORTLAND HOMELESS FAMILY SOLUTIONS
    1221 SW YAMHILL
    PORTLAND,OR97205     		NONE   CHARITABLE PURPOSE OF THE 10,000
    CRYSTAL COVE CONSERVANCY
    5 CRYSTAL COVE
    NEWPORT COAST,CA92567     		NONE   CHARITABLE PURPOSE OF THE 10,000
    UNIVERSITY OF CHICAGO
    BOOTH BUSINESS SCHOOL
    1427 EAST 60TH SUITE 120
    CHICAGO,IL60637     		NONE   CHARITABLE PURPOSE OF THE 20,000
    Incight Company
    310 SW FOURTH AVE
    Portland,OR97204     		NONE   CHARITABLE PURPOSE OF THE 10,000
    MT ADAMS INSTITUTE
    2453 HIGHWAY 141
    TROUT LAKE,WA98650     		NONE   CHARITABLE PURPOSE OF THE 5,000
    Community Food for Creswell
    PO BOX 351
    Creswell,OR97426     		NONE   CHARITABLE PURPOSE OF THE 8,000
    Harper's Playground
    1477 NW EVERETT STREET
    Portland,OR97209     		NONE   CHARITABLE PURPOSE OF THE 5,000
    Bradley Angle
    5432 N ALBINA
    Portland,OR97217     		NONE   CHARITABLE PURPOSE OF THE 10,000
    THE NATURE CONSERVANCY
    4245 N FAIRFAX DRIVE SUITE 100
    ARLINGTON,VA222031606     		NONE   CHARITABLE PURPOSE OF THE 20,000
    ALS Association Oregon and SW Washington
    700 MULTNOMAH ST
    Portlans,OR97232     		NONE   CHARITABLE PURPOSE OF THE 10,000
    LOWER NEHALEM COMMUNITY TRUST
    PO BOX 496
    MANZANITA,OR971300496     		NONE   CHARITABLE PURPOSE OF THE 12,000
    The High Mountain Institute Inc
    531 COUNTY ROAD 5A
    Leadville,CO80461     		NONE   CHARITABLE PURPOSE OF THE 5,000
    DENTAL LIFELINE NETWORK
    PO BOX 690
    WILSONVILLE,OR97070     		NONE   CHARITABLE PURPOSE OF THE 5,000
    Arizona Trail Association
    PO BOX 36736
    Phoenix,AZ85067     		NONE   CHARITABLE PURPOSE OF THE 20,000
    ARIZONA STATE UNIVERSITY FOUNDATION
    C/O CASH RECEIPTING
    PO BOX 2260
    TEMPE,AZ852802260     		NONE   CHARITABLE PURPOSE OF THE 25,000
    Virgin River Land Preservation Inc
    PO BOX 1804
    St George,UT847711804     		NONE   CHARITABLE PURPOSE OF THE 7,000
    YWCA of Clark County
    3609 MAIN ST
    Vancouver,WA98663     		NONE   CHARITABLE PURPOSE OF THE 7,500
    Innovative Services NW
    9414 NE FOURTH PLAIN BLVD
    Vancouver,WA98662     		NONE   CHARITABLE PURPOSE OF THE 6,000
    Daybreak Youth Services
    404 E 15TH STREET
    Vancouver,WA98663     		NONE   CHARITABLE PURPOSE OF THE 5,000
    FRIENDS OF THE SAN JUANS
    PO BOX 1344
    FRIDAY HARBOR,WA98250     		NONE   CHARITABLE PURPOSE OF THE 12,000
    Clark County Food Bank
    Attn Melinda Berg
    6502 NE 47TH AVENUE
    Vancouver,WA98661     		NONE   CHARITABLE PURPOSE OF THE 10,000
    EDITH L BISHEL CENTER
    FOR THE BLIND
    628 N ARTHUR STREET
    KENNEWICK,WA99336     		NONE   CHARITABLE PURPOSE OF THE 5,000
    Mount St Helens Institute
    42218 NE YALE BRIDGE RD
    Amboy,WA98601     		NONE   CHARITABLE PURPOSE OF THE 5,000
    HendersonCamp Nor'wester
    PO BOX 1055
    Edmonds,WA98020     		NONE   CHARITABLE PURPOSE OF THE 3,000
    Vancouver Nat'l Historic Reserve Trust
    750 ANDERSON STREET
    Vancouver,WA98661     		NONE   CHARITABLE PURPOSE OF THE 7,500
    Morrison Child And Family Services
    11035 NE SANDY BLVD
    Portland,OR97220     		NONE   CHARITABLE PURPOSE OF THE 12,000
    JUNIOR ACHIEVEMENT
    7830 SE FOSTER ROAD
    Portland,OR97206     		NONE   CHARITABLE PURPOSE OF THE 8,000
    Boy Scouts Of America
    Cascade Pacific Council
    2145 SW NAITO PARKWAY
    Portland,OR97201     		NONE   CHARITABLE PURPOSE OF THE 10,000
    LEWIS & CLARK LAW SCHOOL
    DEVELOPMENT OFFICE
    10015 SW TERWILLIGER BLVD
    PORTLAND,OR97219     		NONE   CHARITABLE PURPOSE OF THE 15,000
    PORTLAND YOUTH PHILHARMONIC
    9320 SW BARBUR BLVD SUITE 140
    PORTLAND,OR97219     		NONE   CHARITABLE PURPOSE OF THE 12,000
    TRILLIUM FAMILY SERVICES
    3415 SE POWELL BOULVEVARD
    PORTLAND,OR97202     		NONE   CHARITABLE PURPOSE OF THE 16,000
    YMCA Of Columbia-Willamette
    9500 SW BARBUR BLVD
    Portland,OR97219     		NONE   CHARITABLE PURPOSE OF THE 10,000
    YWCA OF GREATER PORTLAND
    PO BOX 4587
    PORTLAND,OR97208     		NONE   CHARITABLE PURPOSE OF THE 10,000
    TUCKER MAXON SCHOOL
    2860 SE HOLGATE BLVD
    PORTLAND,OR97202     		NONE   CHARITABLE PURPOSE OF THE 9,000
    Volunteers Of America Of Oregon Inc
    3910 SE STARK ST
    Portland,OR97214     		NONE   CHARITABLE PURPOSE OF THE 10,000
    METROPOLITAN FAMILY SERVICES
    1808 SE BELMONT STREET
    PORTLAND,OR97214     		NONE   CHARITABLE PURPOSE OF THE 8,000
    OREGON MUSEUM OF SCIENCE AND INDUSTRY
    1945 SE WATER AVENUE
    PORTLAND,OR97214     		NONE   CHARITABLE PURPOSE OF THE 10,000
    PORTLAND RESCUE MISSION
    PO BOX 3713
    PORTLAND,OR972083713     		NONE   CHARITABLE PURPOSE OF THE 10,000
    IMPACT NW
    PO BOX 33530
    PORTLAND,OR97292     		NONE   CHARITABLE PURPOSE OF THE 12,000
    MEALS ON WHEELS PEOPLE
    ATT CHIEF DEVELOPMENT OFFICER
    PO BOX 19477
    PORTLAND,OR972800477     		NONE   CHARITABLE PURPOSE OF THE 10,000
    PARROTT CREEK CHILD & FAMILY SERVICES
    1001 MOLALLA AVENUE SUITE 209
    OREGON CITY,OR97045     		NONE   CHARITABLE PURPOSE OF THE 10,000
    1000 Friends of Oregon
    133 SW SECOND AVENUE
    Portland,OR97204     		NONE   CHARITABLE PURPOSE OF THE 5,000
    DE PAUL TREATMENT CENTERS INC
    PO BOX 3007
    PORTLAND,OR97208     		NONE   CHARITABLE PURPOSE OF THE 165,000
    RAPHAEL HOUSE OF PORTLAND
    4110 SE HAWTHORNE BLVD
    PORTLAND,OR97214     		NONE   CHARITABLE PURPOSE OF THE 12,500
    SISTERS OF THE ROAD INC
    133 NW SIXTH AVENUE
    PORTLAND,OR97209     		NONE   CHARITABLE PURPOSE OF THE 9,000
    OPEN SCHOOL
    7633 N WABASH AVENUE
    PORTLAND,OR97213     		NONE   CHARITABLE PURPOSE OF THE 7,500
    Gleaners of Clackamas County Inc
    PO BOX 1660
    Oregon City,OR97045     		NONE   CHARITABLE PURPOSE OF THE 5,000
    OREGON FOOD BANK INC
    7900 NE 33RD DRIVE
    PORTLAND,OR97211     		NONE   CHARITABLE PURPOSE OF THE 15,000
    Northwest Family Services
    6200 SE KING RD
    Portland,OR97222     		NONE   CHARITABLE PURPOSE OF THE 7,500
    Oregon Chorale Inc
    PO BOX 1182
    Hillsboro,OR971231182     		NONE   CHARITABLE PURPOSE OF THE 5,000
    Our House of Portland Inc
    2727 SE ALDER STREET
    Portland,OR97214     		NONE   CHARITABLE PURPOSE OF THE 5,000
    I HAVE A DREAM FOUNDATION-OREGON
    2916 NE ALBERTA STREET SUITE D
    PORTLAND,OR97211     		NONE   CHARITABLE PURPOSE OF THE 1,000
    MACDONALD CENTER DBA
    MAYBELLE CTR FOR COMMUNITY
    121 NW SIXTH AVENUE
    PORTLAND,OR97209     		NONE   CHARITABLE PURPOSE OF THE 4,175
    FRIENDS OF THE CHILDREN-PORTLAND
    44 NE MORRIS STREET
    PORTLAND,OR97212     		NONE   CHARITABLE PURPOSE OF THE 8,000
    Community Partners For
    Affordable Housing
    PO BOX 23206
    Tigard,OR97281     		NONE   CHARITABLE PURPOSE OF THE 5,000
    CASA OF LANE COUNTY
    174 DEADMOND FERRY ROAD
    SPRINGFIELD,OR97477     		NONE   CHARITABLE PURPOSE OF THE 7,000
    LIBRARY FOUNDATION INC
    SERVING THE PEOPLE OF MULTNOMAH COUNTY
    620 SW FIFTH AVENUE
    PORTLAND,OR97204     		NONE   CHARITABLE PURPOSE OF THE 12,000
    KUKATONON
    240 N BROADWAY STE 215
    PORTLAND,OR97227     		NONE   CHARITABLE PURPOSE OF THE 5,000
    PORTLAND CHILDRENS MUSEUM
    4015 SW CANYON ROAD
    PORTLAND,OR97221     		NONE   CHARITABLE PURPOSE OF THE 10,000
    DE LA SALLE NORTH CATHOLIC NHS
    7528 N FENWICK
    PORTLAND,OR97217     		NONE   CHARITABLE PURPOSE OF THE 10,000
    Oregon Paleo Lands Institute
    PO BOX 104
    Fossil,OR97830     		NONE   CHARITABLE PURPOSE OF THE 20,000
    Portland Parks Foundation
    1500 SW FIRST AVE
    Portland,OR97201     		NONE   CHARITABLE PURPOSE OF THE 20,000
    PORTLAND OPERA ASSOCIATION INC
    211 SE CARUTHERS ST
    PORTLAND,OR97214     		NONE   CHARITABLE PURPOSE OF THE 6,000
    The Salvation Army-Cascade Division
    8495 SE MONTEREY AVENUE 9
    Happy Valley,OR97086     		NONE   CHARITABLE PURPOSE OF THE 6,500
    STANFORD UNIVERSITY
    DEVELOPMENT SERVICES
    PO 20466
    STANFORD,CA943090466     		NONE   CHARITABLE PURPOSE OF THE 7,000
    ROESSLER-CHADWICK FOUNDATION
    CHADWICK SCHOOL MARY BALDOVIN DIRECTOR
    6800 S ACADEMY DR
    PALOS VERDES PENINSU,CA90274     		NONE   CHARITABLE PURPOSE OF THE 10,000
    LITTLE SISTERS OF THE POOR
    SAN PEDRO CHAPTER
    2100 SOUTH WESTERN AVENUE
    SAN PEDRO,CA907324389     		NONE   CHARITABLE PURPOSE OF THE 5,000
    Big Brothers Big Sisters of Orange Cty
    1801 E EDINGER AVE
    Santa Ana,CA92705     		NONE   CHARITABLE PURPOSE OF THE 15,000
    Palos Verdes Art Center
    5504 W CRESTRIDGE RD
    Rancho Palos Verdes,CA90275     		NONE   CHARITABLE PURPOSE OF THE 2,000
    Grace Network International
    PO BOX 1249
    Redmond,OR97756     		NONE   CHARITABLE PURPOSE OF THE 10,000
    Total .................................bullet 3a 870,175
    bApproved for future payment
    Total .................................bullet 3b  
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 12
    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
    a
    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....     14 372,605  
    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 -112,022  
    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)..   260,583  
    13Total. Add line 12, columns (b), (d), and (e)..................
    13
    260,583
    (See worksheet in line 13 instructions to verify calculations.)
    Part XVI-B
    Relationship of Activities to the Accomplishment of Exempt Purposes
    Line No.
    DownArrow     		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.)
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 13
    Part XVII
    Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
    1
    Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
    Yes
    No
    a
    Transfers from the reporting foundation to a noncharitable exempt organization of:
    (1) Cash...................................
    1a(1)
     
    No
    (2) Other assets.................................
    1a(2)
     
    No
    b
    Other transactions:
    (1) Sales of assets to a noncharitable exempt organization....................
    1b(1)
     
    No
    (2) Purchases of assets from a noncharitable exempt organization..................
    1b(2)
     
    No
    (3) Rental of facilities, equipment, or other assets.......................
    1b(3)
     
    No
    (4) Reimbursement arrangements...........................
    1b(4)
     
    No
    (5) Loans or loan guarantees.............................
    1b(5)
     
    No
    (6) Performance of services or membership or fundraising solicitations................
    1b(6)
     
    No
    c
    Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
    1c
     
    No
    d
    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
    2a
    Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
    described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
    b
    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) is based on all information of which preparer has any knowledge.
    Bullet Bullet
    May the IRS discuss this return
    with the preparer shown below
    (see instr.)?
    Signature of officer or trustee Date Title
    Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date PTIN
    Firm's name SmallBullet
    		 Firm's EIN SmallBullet
    Firm's address SmallBullet


    		 Phone no.
    Form 990-PF (2018)
    Additional Data


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description

    TY 2018 AccountingFeesSchedule
    Name:
    WHEELER FOUNDATION
    EIN:
    93-0553801
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    TAX PREPARATION FEE (NON-ALLOC 1,300 975   325

    TY 2018 CompensationExplanation
    Name:
    WHEELER FOUNDATION
    EIN:
    93-0553801
    Person Name Explanation
    RIVERVIEW TRUST COMPANY Trustee Fees

    TY 2018 InvestmentsCorpBondsSchedule
    Name:
    WHEELER FOUNDATION
    EIN:
    93-0553801
    Name of Bond End of Year Book Value End of Year Fair Market Value
    DFA ONE-YEAR FIXED INCOME 961,597 957,080
    FEDERATED TOTAL RETURN BOND FD    
    METROPOLITAN WEST TOTAL RETURN    
    DOUBLELINE TOT RETURN BOND FD 1,381,634 1,384,291
    VANGUARD TOT INTL BOND IDX INS 768,390 772,187
    ISHARES CORE US AGG BOND ETF 1,223,436 1,228,895

    TY 2018 InvestmentsCorpStockSchedule
    Name:
    WHEELER FOUNDATION
    EIN:
    93-0553801
    Name of Stock End of Year Book Value End of Year Fair Market Value
    COMMON STOCK - DOMESTIC    
    ROYAL BANK OF CANADA 41,858 41,797
    DFA US CORE EQUITY 1 1,293,417 1,470,117
    PRIMECAP ODYSSEY GROWTH 1,326,581 1,642,181
    VANGUARD 305,657 472,590
    WISDOMTREE MIDCAP DIVIDEND ETF 1,418,817 1,583,714
    DFA US SMALL CAP PORTFOLIO 763,783 748,943
    HARBOR INTERNATIONAL FUND    
    OPPENHEIMER INTL SMALL-MID CO 337,398 395,469
    AMERICAN FUNDS NEW WORLD C1F2 455,012 518,408
    DFA GLOBAL REAL ESTATE SECURIT    
    VANGUARD S&P 500 ETF 231,168 228,431
    ISHARES CORE MSCI EAFE ETF 1,207,277 1,214,620
    ISHARES GLOBAL REIT ETF 676,518 672,224
    ABBOTT LABORATORIES 1102 SHS 53,911 79,708
    ABBVIE INC 677 SHS 58,452 62,413
    BB&T CORP 868 SHS 33,510 37,602
    BLACKROCK INC 120 SHS 40,599 47,138
    BROADCOMM INC 143 SHS 36,805 36,362
    CAPITAL ONE FIN CORP 442 SHS 31,627 33,411
    CISCO SYSTEMS INC 1471 SHS 46,095 63,738
    DARDEN RESTAURANTS INC 330 SHS 30,406 32,954
    DEERE & CO 340 SHS 28,266 50,718
    DOMINION RESOURCES INC 740 SHS 53,159 52,880
    ILLINOIS TOOL WORKS INC 323 SH 26,876 40,921
    INTEL CORP 1000 SHS 20,456 46,930
    JOHNSON & JOHNSON 389 SHS 23,101 50,200
    JPMORGAN CHASE & CO 617 SHS 25,688 60,232
    LOCKHEED MARTIN CORP 137 SHS 39,412 35,872
    LOWES COMPANIES INC 490 SHS 22,303 45,256
    MASCO CORP 1103 SHS 27,461 32,252
    MERCK & CO INC 453 SHS 28,074 34,614
    MOTOROLA SOLUTIONS INC 361 SHS 24,756 41,529
    PAYCHEX INC 923 SHS 43,753 60,133
    PEPSICO INC 389 SHS 25,406 42,977
    PROCTER & GAMBLE CO 369 SHS 30,863 33,918
    PUBLIC SERV ENTERPRISE GRP 111 43,981 58,088
    SYSCO CORP 711 SHS 37,825 44,551
    VF CORPORATION 328 SHS 24,682 23,400

    TY 2018 InvestmentsGovtObligationsSch
    Name:
    WHEELER FOUNDATION
    EIN:
    93-0553801
    US Government Securities - End of Year Book Value:

     
    US Government Securities - End of Year Fair Market Value:

     
    State & Local Government Securities - End of Year Book Value:


    165,089
    State & Local Government Securities - End of Year Fair Market Value:


    172,738


    TY 2018 LegalFeesSchedule
    Name:
    WHEELER FOUNDATION
    EIN:
    93-0553801
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    NON-ALLOCABLE LEGAL FEES 300     300


    TY 2018 OtherDecreasesSchedule
    Name:
    WHEELER FOUNDATION
    EIN:
    93-0553801
    Description Amount
    INCOME POSTED IN 2019 TAXABLE IN 2018 10,204
    RETURN OF CAPITAL CHANGES 452


    TY 2018 OtherIncreasesSchedule
    Name:
    WHEELER FOUNDATION
    EIN:
    93-0553801
    Description Amount
    INCOME POSTED IN 2018 TAXABLE IN 2017 7,919


    TY 2018 OtherProfessionalFeesSchedule
    Name:
    WHEELER FOUNDATION
    EIN:
    93-0553801
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    OTHER NON-ALLOCABLE EXPENSE - 1,857 1,857    


    TY 2018 TaxesSchedule
    Name:
    WHEELER FOUNDATION
    EIN:
    93-0553801
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    FOREIGN TAXES 484 484   0
    FEDERAL TAX PAYMENT - PRIOR YE 23,297 0   0
    FEDERAL ESTIMATES - PRINCIPAL 25,780 0   0
    FOREIGN TAXES ON QUALIFIED FOR 2,735 2,735   0
    FOREIGN TAXES ON NONQUALIFIED 1,128 1,128   0