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 09-01-2018 , and ending 08-31-2019
Name of foundation
CALDER FOUNDATION
C/O LH FRISHKOFF & COMPANY LLP
Number and street (or P.O. box number if mail is not delivered to street address)546 FIFTH AVENUE NO 9 FL
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
NEW YORK, NY10036
A Employer identification number

13-3466986
B Telephone number (see instructions)

(212) 808-0070
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$665,462,474J 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) 2,211,131
2 Check bullet.............
3 Interest on savings and temporary cash investments 2,814 2,814  
4 Dividends and interest from securities... 20 20  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 32,492
b Gross sales price for all assets on line 6a 517,555
7 Capital gain net income (from Part IV, line 2)... 32,492
8 Net short-term capital gain.........  
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)....... Click to see attachment 449,670 271,159 178,511
12 Total. Add lines 1 through 11........ 2,696,127 306,485 178,511
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0 0 0 0
14 Other employee salaries and wages...... 1,162,729 8,879 4,934 1,148,917
15 Pension plans, employee benefits....... 271,609 4,602 2,557 264,449
16a Legal fees (attach schedule)......... Click to see attachment 87,712 0 0 87,712
b Accounting fees (attach schedule)....... Click to see attachment 89,746 57,689 32,057 0
c Other professional fees (attach schedule).... Click to see attachment 40,660 0 0 40,660
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment 62,928 17,340 9,636 35,952
19 Depreciation (attach schedule) and depletion... Click to see attachment 351,304 0 351,176
20 Occupancy.............. 110,988 17,836 9,911 83,241
21 Travel, conferences, and meetings....... 41,840 6,787 3,772 31,281
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 687,228 108,161 61,130 517,936
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 2,906,744 221,294 475,173 2,210,148
25 Contributions, gifts, grants paid....... 0 0
26 Total expenses and disbursements. Add lines 24 and 25 2,906,744 221,294 475,173 2,210,148
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -210,617
b Net investment income (if negative, enter -0-) 85,191
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............. 156,303 68,000 68,000
2 Savings and temporary cash investments......... 2,165,010 556,272 556,272
3 Accounts receivable bullet  
Less: allowance for doubtful accounts bullet        
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 bullet        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges.......... 1,680 1,618 1,618
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)....... 1,840 Click to see attachment1,114 1,205
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 4,697,877 Click to see attachment512,405 512,405
14 Land, buildings, and equipment: basis bullet15,932,164
Less: accumulated depreciation (attach schedule) bullet2,981,098 7,696,462 Click to see attachment12,951,066 19,564,141
15 Other assets (describe bullet) Click to see attachment272,314,584 Click to see attachment272,766,624 Click to see attachment644,758,833
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 287,033,756 286,857,099 665,462,474
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 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........ 0 0
28 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
29 Retained earnings, accumulated income, endowment, or other funds 287,033,756 286,857,099
30 Total net assets or fund balances (see instructions)..... 287,033,756 286,857,099
31 Total liabilities and net assets/fund balances (see instructions). 287,033,756 286,857,099
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
287,033,756
2
Enter amount from Part I, line 27a .....................
2
-210,617
3
Other increases not included in line 2 (itemize) bulletClick to see attachment
3
37,807
4
Add lines 1, 2, and 3 ..........................
4
286,860,946
5
Decreases not included in line 2 (itemize) bulletClick to see attachment
5
3,847
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30 .
6
286,857,099
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 A07793 ALEXANDER CALDER, SMALL CITY 1964 D 2013-01-11 2018-12-17
b CURRENCY EXCHANGE LOSS P   2019-08-31
c GE CASH IN LIEU P   2019-08-31
d LOSS ON DISPOSITION OF ICESTONE LLC D   2019-03-31
e
(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 517,500   458,500 59,000
b     24,551 -24,551
c 55     55
d     2,012 -2,012
e
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       59,000
b       -24,551
c       55
d       -2,012
e
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 32,492
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 7,345,367 7,515,572 0.977353
2016 1,467,782 15,539,326 0.094456
2015 1,291,326 16,243,184 0.079500
2014 1,203,992 8,950,487 0.134517
2013 1,316,093 7,988,571 0.164747
2
Total of line 1, column (d) .....................
2
1.450573
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
0.290115
4
Enter the net value of noncharitable-use assets for 2018 from Part X, line 5......
4
1,202,619
5
Multiply line 4 by line 3......................
5
348,898
6
Enter 1% of net investment income (1% of Part I, line 27b)...........
6
852
7
Add lines 5 and 6........................
7
349,750
8
Enter qualifying distributions from Part XII, line 4,.............
8
2,210,148
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 1 852
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........................... 3 852
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- ..... 5 852
6 Credits/Payments:
a 2018 estimated tax payments and 2017 overpayment credited to 2018 6a 0
b Exempt foreign organizations—tax withheld at source...... 6b
c Tax paid with application for extension of time to file (Form 8868)... 6c 7,000
d Backup withholding erroneously withheld ........... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 7,000
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. Click to see attachment 8 34
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 6,114
11 Enter the amount of line 10 to be: Credited to 2019 estimated taxBullet6,114 RefundedBullet 11 0
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$ 0(2) On foundation managers.bullet$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$ 0
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)
    bulletNY
    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
    Yes
     
    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 Click to see attachment.............
    11
    Yes
     
    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 addressbulletWWW.CALDER.ORG
    14
    The books are in care ofbulletCALDER FOUNDATION Telephone no.bullet (212) 334-2424

    Located atbullet207 WEST 25TH STREET 12 FLNEW YORKNY ZIP+4bullet10001
    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
     
     
    ........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
     
    No
    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
    ALEXANDER SC ROWER CHAIRMAN / PRESIDENT
    40.00     		0 0 0
    C/O LHFRISHKOFF CO546 FIFTH AVE
    NEW YORK,NY10036
    SANDRA DAVIDSON SECRETARY / TRUSTEE
    1.00     		0 0 0
    C/O LHFRISHKOFF CO546 FIFTH AVE
    NEW YORK,NY10036
    JOHN V PERNA TREASURER / TRUSTEE
    1.00     		0 0 0
    C/O LHFRISHKOFF CO546 FIFTH AVE
    NEW YORK,NY10036
    SHAWN DAVIDSON VICE PRESIDENT / TRUSTEE
    0.00     		0 0 0
    C/O LHFRISHKOFF CO546 FIFTH AVE
    NEW YORK,NY10036
    SEAN SWEENEY VICE PRESIDENT / TRUSTEE
    0.00     		0 0 0
    C/O LHFRISHKOFF CO546 FIFTH AVE
    NEW YORK,NY10036
    ANDREA DAVIDSON VICE PRESIDENT / TRUSTEE
    0.00     		0 0 0
    C/O LHFRISHKOFF CO546 FIFTH AVE
    NEW YORK,NY10036
    HOLTON ROWER VICE PRESIDENT / TRUSTEE
    0.00     		0 0 0
    C/O LHFRISHKOFF CO546 FIFTH AVE
    NEW YORK,NY10036
    PETER LIPMAN VICE PRESIDENT / TRUSTEE
    0.00     		0 0 0
    C/O LHFRISHKOFF CO546 FIFTH AVE
    NEW YORK,NY10036
    GRYPHON ROWER-UPJOHN VICE PRESIDENT / TRUSTEE
    1.00     		0 0 0
    C/O LHFRISHKOFF CO546 FIFTH AVE
    NEW YORK,NY10036
    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
    ALEXIS MAROTTA DIRECTOR OF ARCHIVES
    40.00     		153,194 0 0
    C/O CALDER FOUNDATION 207 WEST 25TH
    STREET FL 12
    NEW YORK,NY10001
    LILY C LYONS DIRECTOR OF EXTERNAL
    40.00     		131,931 0 0
    C/O CALDER FOUNDATION 207 WEST 25TH
    STREET FL 12
    NEW YORK,NY10001
    SUSAN DAM DIRECTOR RESEARCH AN
    40.00     		131,551 0 0
    C/O CALDER FOUNDATION 207 WEST 25TH
    STREET FL 12
    NEW YORK,NY10001
    IAN ROTHAM DIRECTOR OF AGRICULT
    40.00     		98,342 0 0
    C/O CALDER FOUNDATION 207 WEST 25TH
    STREET FL 12
    NEW YORK,NY10001
    KENDRA BRENNAN ARCHIVIST
    40.00     		57,937 0 0
    C/O CALDER FOUNDATION 207 WEST 25TH
    STREET FL 12
    NEW YORK,NY10001
    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
    LH FRISHKOFF & CO LLP ACCOUNTING FEES 89,746
    546 FIFTH AVE
    NEW YORK,NY10036
    PATTERSON BELKNAP WEBB & TYLER LLP LEGAL FEES 78,735
    1133 AVENUE OF THE AMERICAS
    NEW YORK,NY10036
    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 CATALOGUING ALL THE WORKS PRODUCED BY THE ARTIST ALEXANDER CALDER AND MAKING HIS WORKS AVAILABLE FOR PUBLIC INSPECTION IN ORDER TO FACILITATE ART EDUCATION AND RESEARCH 2,210,148
    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.........................bullet0
    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
    1,257
    b
    Average of monthly cash balances.......................
    1b
    1,219,676
    c
    Fair market value of all other assets (see instructions)................
    1c
    0
    d
    Total (add lines 1a, b, and c).........................
    1d
    1,220,933
    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
    1,220,933
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
    18,314
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    1,202,619
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    60,131
    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
     
    2a
    Tax on investment income for 2018 from Part VI, line 5......
    2a
     
    b
    Income tax for 2018. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
     
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
     
    4
    Recoveries of amounts treated as qualifying distributions................
    4
     
    5
    Add lines 3 and 4............................
    5
     
    6
    Deduction from distributable amount (see instructions).................
    6
     
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII, line 1 ...
    7
     
    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
    2,210,148
    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
     
    3
    Amounts set aside for specific charitable projects that satisfy the:
    a
    Suitability test (prior IRS approval required)....................
    3a
     
    b
    Cash distribution test (attach the required schedule) .................
    3b
     
    4
    Qualifying distributions. Add lines 1a through 3b. Enter here and on Part V, line 8, and Part XIII, line 4
    4
    2,210,148
    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
    852
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
    2,209,296
    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  
    2 Undistributed income, if any, as of the end of 2018:
    a Enter amount for 2017 only.......  
    b Total for prior years:20, 20, 20  
    3 Excess distributions carryover, if any, to 2018:
    a From 2013......  
    b From 2014......  
    c From 2015......  
    d From 2016......  
    e From 2017......  
    fTotal of lines 3a through e........  
    4Qualifying distributions for 2018 from Part
    XII, line 4: bullet$  
    a Applied to 2017, 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 2018 distributable amount.....  
    e Remaining amount distributed out of corpus  
    5 Excess distributions carryover applied to 2018.    
    (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 2017. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		 
    f Undistributed income for 2018. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2019 ..........     		 
    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) .......     		 
    8 Excess distributions carryover from 2013 not
    applied on line 5 or line 7 (see instructions) ...     		 
    9Excess distributions carryover to 2019.
    Subtract lines 7 and 8 from line 6a ......     		 
    10 Analysis of line 9:
    a Excess from 2014....  
    b Excess from 2015....  
    c Excess from 2016....  
    d Excess from 2017....  
    e Excess from 2018....  
    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
    1991-09-18
    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
    0 0 0 0 0
    b 85% of line 2a ......... 0 0 0 0 0
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....     		2,210,148 0 1,467,782 1,291,326 4,969,256
    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 ....     		2,210,148 0 1,467,782 1,291,326 4,969,256
    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...     		40,087 17,602 517,977 541,439 1,117,105
    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 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).)
    SANDRA DAVIDSON
    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
    aThe name, address, and telephone number or email address 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 (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
    Total .................................bullet 3a 0
    bApproved for future payment
    Total .................................bullet 3b 0
    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
    aROYALTY FEES     15   271,159
    bEXHIBITION INCOME         178,461
    cLICENSING FEES     01   50
    d
    e
    f
    gFees and contracts from government agencies          
    2 Membership dues and assessments....          
    3 Interest on savings and temporary cash
    investments ...........     		    14 2,814  
    4 Dividends and interest from securities....     14 20  
    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 32,492  
    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 35,326 449,670
    13Total. Add line 12, columns (b), (d), and (e)..................
    13
    484,996
    (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.)
    1A LICENSING INCOME FOR BOOKS AND EXHIBITION
    1B ART WORKS WERE DISPLAYED TO THE PUBLIC FOR ART EDUCATION AND RESEARCH
    1C OTHER MISCELLANEOUS LICENSING FEES
    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
    Schedule B
    (Form 990, 990-EZ,
    or 990-PF)
    Department of the Treasury
    Internal Revenue Service
    Schedule of Contributors

    Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
    Arrow Bullet Go to www.irs.gov/Form990 for the latest information.
    OMB No. 1545-0047
    2018
    Name of the organization
    CALDER FOUNDATION
    C/O LH FRISHKOFF & COMPANY LLP
    Employer identification number

    13-3466986
    Organization type (check one):
    Filers of:
    Section:
    Form 990 or 990-EZ






    Form 990-PF




    Check if your organization is covered by the General Rule or a Special Rule.  
    Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
    General Rule
    Special Rules
    ......... Arrow Bullet $  
    Caution. An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
    990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its
    Form 990-EZ or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
    990-EZ, or 990-PF).
    For Paperwork Reduction Act Notice, see the Instructions
    for Form 990, 990-EZ, or 990-PF.
    Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2018)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2018) Page 2
    Name of organization
    CALDER FOUNDATION
    C/O LH FRISHKOFF & COMPANY LLP         		Employer identification number
    13-3466986
    Part I
    Contributors (See instructions). Use duplicate copies of Part I if additional space is needed.
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    1
    SHAWN DAVIDSON  
    C/O LH FRISHKOFF CO LLP 546 FIFTH A
     
    NEW YORK, NY10036

    		$ 50,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    2
    HOLTON ROWER  
    C/O LH FRISHKOFF CO LLP 546 FIFTH A
     
    NEW YORK, NY10036

    		$ 126,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    3
    ALEXANDER ROWER
     
    C/O LH FRISHKOFF CO LLP 546 FIFTH A
     
    NEW YORK, NY10036

    		$ 367,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    4
    STANLEY COHEN
     
    117 EAST 57TH STREET 32F
     
    NEW YORK, NY10022

    		$ 5,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    5
    SANDRA DAVIDSON  
    99 JANE STREET
     
    NEW YORK, NY10014

    		$ 20,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    6
    THE LIPMAN FAMILY FOUNDATION INC
     
    188 FAVONIO ROAD
     
    PORTOLA VALLEY, CA94028

    		$ 50,000


    (Complete Part II for noncash contributions.)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2018)
    Name of organization
    CALDER FOUNDATION
    C/O LH FRISHKOFF & COMPANY LLP         		Employer identification number
    13-3466986
    Part I
    Contributors (See instructions). Use duplicate copies of Part I if additional space is needed.
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    7
    JOHN V PERNA  
    207 SETON DRIVE
     
    NEW ROCHELLE, NY10804

    		$ 10,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    8
    ALEXANDER ROWER  
    C/O LH FRISHKOFF CO LLP 546 FIFTH A
     
    NEW YORK, NY10036

    		$ 750,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    9
    ALEXANDER ROWER  
    C/O LH FRISHKOFF CO LLP 546 FIFTH A
     
    NEW YORK, NY10036

    		$ 150,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    10
    ALEXANDER ROWER  
    C/O LH FRISHKOFF CO LLP 546 FIFTH A
     
    NEW YORK, NY10036

    		$ 3,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    11
    GRYPHON-ROWER UPJOHN  
    C/O LH FRISHKOFF CO LLP 546 FIFTH A
     
    NEW YORK, NY10036

    		$ 1,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    12
    MICHAEL STERNBERG  
    C/O LH FRISHKOFF CO LLP 546 FIFTH A
     
    NEW YORK, NY10036

    		$ 50,000


    (Complete Part II for noncash contributions.)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2018)
    Name of organization
    CALDER FOUNDATION
    C/O LH FRISHKOFF & COMPANY LLP         		Employer identification number
    13-3466986
    Part I
    Contributors (See instructions). Use duplicate copies of Part I if additional space is needed.
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    13
    SEAN SWEENEY  
    C/O LH FRISHKOFF CO LLP 546 FIFTH A
     
    NEW YORK, NY10036

    		$ 10,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    14
    JOANNA GREEN G KOEPPEL  
    357 PAINTER HILL ROAD
     
    ROXBURY ROAD, CT06783

    		$ 559,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    15
    CENTRO BOTIN
     
    MUELLE DE ALBAREDA PASEO DE PEREDA
     
    CANTABRIA,   39004SP

    		$ 59,931


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     
     

    		$  


    (Complete Part II for noncash contributions.)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2018)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2018)
    Page 3
    Name of organization
    CALDER FOUNDATION
    C/O LH FRISHKOFF & COMPANY LLP         		Employer identification number

    13-3466986
    Part II
    Noncash Property (See instructions). Use duplicate copies of Part II if additional space is needed.
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
    8
    		 ALEXANDER CALDER, CAGED CROCKERY, 1945 $ 750,000 2019-01-09
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
    9
    		 ALEXANDER CALDER; FIRENZE, 1967 21 1/2" X 30", LITHOGRAPH. $ 150,000 2019-01-09
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
    10
    		 ALEXANDER CALDER; FIRENZE, 1967 21 1/2" X 30" LITHOGRAPH $ 3,000 2019-01-09
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
    14
    		 LAND - MAP 39 LOT 17 $ 559,000 2019-07-01
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
     
    		$    
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
     
    		$    
    Schedule B (Form 990, 990-EZ, or 990-PF) (2018)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2018)
    Page 4
    Name of organization
    CALDER FOUNDATION
    C/O LH FRISHKOFF & COMPANY LLP         		Employer identification number

    13-3466986
    Part III
    Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
    Use duplicate copies of Part III if additional space is needed.
    (a)
    No. from Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a)
    No. from Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a)
    No. from Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a)
    No. from Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    Schedule B (Form 990, 990-EZ, or 990-PF) (2018)

    Additional Data


    Software ID:  
    Software Version:  

    TY 2018 AccountingFeesSchedule
    Name:
    CALDER FOUNDATION
     
    C/O LH FRISHKOFF & COMPANY LLP
    EIN:
    13-3466986
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    L.H. FRISHKOFF & CO LLP 89,746 57,689 32,057 0

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

    TY 2018 DepreciationSchedule
    Name:
    CALDER FOUNDATION
     
    C/O LH FRISHKOFF & COMPANY LLP
    EIN:
    13-3466986
    Description of Property Date Acquired Cost or Other Basis Prior Years' Depreciation Computation Method Rate /
    Life (# of years)    		 Current Year's Depreciation Expense Net Investment Income Adjusted Net Income Cost of Goods Sold Not Included
    FURNITURE & FIXTURES 1993-06-30 3,078 3,078 150DB 7.000000000000 0 0 0  
    FURNITURE & FIXTURES 1999-08-05 200 200 SL 7.000000000000 0 0 0  
    FURNITURE & FIXTURES 1993-09-01 3,890 3,890 150DB 7.000000000000 0 0 0  
    FURNITURE & FIXTURES 1996-02-01 923 923 SL 5.000000000000 0 0 0  
    OFFICE EQUIPMENT 1999-01-20 4,950 4,950 SL 7.000000000000 0 0 0  
    LEASEHOLD IMPROVEMENT 1999-01-22 2,000 1,001 SL 39.000000000000 51 0 51  
    LEASEHOLD IMPROVEMENT 1999-02-08 250 117 SL 39.000000000000 6 0 6  
    OFFICE EQUIPMENT 1999-02-25 198 198 SL 7.000000000000 0 0 0  
    FURNITURE & FIXTURES 1999-02-25 606 606 SL 7.000000000000 0 0 0  
    FURNITURE & FIXTURES 1999-03-15 610 610 SL 7.000000000000 0 0 0  
    OFFICE EQUIPMENT 1999-06-22 2,451 2,451 SL 7.000000000000 0 0 0  
    ART EQUIPMENT 1999-06-24 830 830 SL 7.000000000000 0 0 0  
    OFFICE EQUIPMENT 1999-08-05 390 390 SL 7.000000000000 0 0 0  
    COMPUTER EQUIPMENT 2000-09-01 12,567 11,906 200DB 5.000000000000 0 0 0  
    OFFICE EQUIPMENT 2001-06-01 4,094 4,094 200DB 7.000000000000 0 0 0  
    WEBSITE DEVELOPMENT 2003-08-31 11,375 11,375 SL 3.000000000000 0 0 0  
    EQUIPMENT 2006-06-09 4,600 4,600 200DB 7.000000000000 0 0 0  
    BUILDING 2005-10-31 4,674,087 1,543,043 SL 39.000000000000 119,848 0 119,848  
    BUILDING IMPROVEMENT 2006-07-31 1,062,881 330,557 SL 39.000000000000 27,253 0 27,253  
    OFFICE EQUIPMENT 2006-12-31 38,879 38,879 200DB 7.000000000000 0 0 0  
    FIXTURES 2006-12-31 107,928 107,928 SL 7.000000000000 0 0 0  
    COMPUTER EQUIPMENT 2006-12-31 24,027 24,027 200DB 5.000000000000 0 0 0  
    OFFICE FURNITURES 2007-09-05 5,019 5,019 SL 7.000000000000 0 0 0  
    EQUIPMENT 2007-11-09 1,945 1,945 200DB 7.000000000000 0 0 0  
    OFFICE FURNITURES 2007-11-27 1,630 1,630 SL 7.000000000000 0 0 0  
    OFFICE FURNITURES 2008-01-17 2,229 2,229 SL 7.000000000000 0 0 0  
    OFFICE FURNITURES 2008-07-24 150 150 SL 7.000000000000 0 0 0  
    OFFICE FURNITURES 2008-10-08 125 62 200DB 7.000000000000 0 0 0  
    OFFICE FURNITURE 2008-10-24 822 411 200DB 7.000000000000 0 0 0  
    COMPUTER EQUIPMENT 2009-03-02 699 349 200DB 5.000000000000 0 0 0  
    SHELVES 2009-09-01 500 250 200DB 7.000000000000 0 0 0  
    OFFICE FURNITURE 2009-09-14 484 242 200DB 7.000000000000 0 0 0  
    OFFICE EQUIPMENT 2010-01-14 5,091 2,545 200DB 7.000000000000 0 0 0  
    OFFICE EQUIPMENT 2010-03-10 10,125 5,062 200DB 7.000000000000 0 0 0  
    FURNITURE & FIXTURE 2010-06-25 4,500 2,250 200DB 7.000000000000 0 0 0  
    OFFICE FURNITURE 2011-04-06 17,231   200DB 7.000000000000 0 0 0  
    OFFICE EQUIPMENT 2011-05-19 5,035   200DB 7.000000000000 0 0 0  
    OFFICE FURNITURE 2011-07-12 17,231   200DB 7.000000000000 0 0 0  
    OFFICE FURNITURE 2012-03-02 3,486 3,330 200DB 7.000000000000 156 0 156  
    OFFICE FURNITURE 2012-03-16 6,234 5,956 200DB 7.000000000000 278 0 278  
    OFFICE FURNITURE 2012-04-10 3,635 3,473 200DB 7.000000000000 162 0 162  
    LAND - 339 PAINTER HILLD ROAD, CT 2011-03-10 676,162   L   0 0 0  
    COMPUTER EQUIPMENT 2013-06-18 1,893 946 200DB 5.000000000000 0 0 0  
    OFFICE FURNITURE 2012-10-23 3,285 1,422 200DB 7.000000000000 147 0 469  
    OFFICE FURNITURE 2012-11-09 24,936 10,799 200DB 7.000000000000 1,113 0 3,562  
    OFFICE FURNITURE 2013-04-26 3,009 1,302 200DB 7.000000000000 135 0 430  
    COMPUTER EQUIPMENT 2013-12-16 9,521 4,486 200DB 5.000000000000 274 0 635  
    COMPUTER EQUIPMENT 2014-01-15 2,484 2,341 200DB 5.000000000000 143 0 143  
    COMPUTER EQUIPMENT 2014-04-15 1,299 1,224 200DB 5.000000000000 75 0 75  
    COMPUTER EQUIPMENT 2014-08-15 6,005 5,659 200DB 5.000000000000 346 0 346  
    FIXTURES 2014-09-04 48,000 16,503 200DB 7.000000000000 2,142 0 6,857  
    OFFICE FURNITURE 2015-06-22 5,760 3,961 200DB 7.000000000000 514 0 823  
    SCANNER 2015-01-22 1,030 852 200DB 5.000000000000 119 0 178  
    OFFICE FURNITURE 2015-11-12 2,393 738 200DB 7.000000000000 131 0 342  
    OFFICE FURNITURE 2016-08-11 5,319 1,351 200DB 7.000000000000 374 0 760  
    LEASEHOLD IMPROVEMENT 2016-03-07 14,580 2,430 SL 15.000000000000 972 0 972  
    OFFICE FIXTURE 2016-05-04 3,500 953 200DB 7.000000000000 228 0 500  
    COMPUTER EQUIPMENT 2015-10-14 1,128 432 200DB 5.000000000000 62 0 226  
    PRINTER 2015-11-12 1,795 687 200DB 5.000000000000 99 0 359  
    COMPUTER EQUIPMENT 2015-12-16 2,945 1,075 200DB 5.000000000000 167 0 589  
    COMPUTER EQUIPMENT 2016-02-10 1,499 547 200DB 5.000000000000 85 0 300  
    SECURITY CAMERA 2016-07-12 876 288 200DB 5.000000000000 60 0 175  
    DINING TABLE - LOWER FARM LLC 2016-07-22 450 114 200DB 7.000000000000 32 0 64  
    FURNITURE - LOWER FARM LLC 2016-07-19 1,464 372 200DB 7.000000000000 103 0 209  
    RANGE AND DISHWASHER - LOWER FARM LLC 2016-07-11 1,135 373 200DB 5.000000000000 78 0 227  
    REFRIGERATOR - LOWER FARM LLC 2016-08-24 1,106 364 200DB 5.000000000000 76 0 221  
    303 PAINTER HILL ROAD 2016-06-10 79,323 4,576 SL 39.000000000000 2,034 0 2,034  
    303 PAINTER HILL ROAD 2016-06-16 275,000   L   0 0 0  
    REFRIGERATOR 2016-09-14 1,148 350 200DB 5.000000000000 90 0 230  
    EQUIPMENT 2017-07-10 1,069 230 200DB 5.000000000000 122 0 214  
    COMPUTER EQUIPMENT 2016-09-14 609 185 200DB 5.000000000000 48 0 122  
    COMPUTER EQUIPMENT 2016-09-20 13,478 4,111 200DB 5.000000000000 1,051 0 2,696  
    COMPUTER EQUIPMENT 2016-11-16 5,549 1,692 200DB 5.000000000000 433 0 1,110  
    COMPUTER EQUIPMENT 2017-03-07 662 162 200DB 5.000000000000 68 0 132  
    ROCK RAKE WENGER - LOWER FARM LLC 2017-04-03 2,715 491 200DB 7.000000000000 247 0 388  
    BCS TILLER - LOWER FARM LLC 2017-05-31 4,396 797 200DB 7.000000000000 400 0 628  
    CINDER PRESS - LOWER FARM LLC 2017-07-07 2,437 379 200DB 7.000000000000 240 0 348  
    LIFT TRUCK - LOWER FARM LLC 2017-06-20 27,750 4,319 200DB 7.000000000000 2,730 0 3,964  
    PICKUP TRUCK - LOWER FARM LLC 2017-05-02 11,000 2,695 200DB 5.000000000000 1,122 0 2,200  
    LAND - 33 BEAR BURROW RD, CT - LOWER FARM LLC 2017-02-16 220,000   L   0 0 0  
    33 BEAR BURROW RD, CT 2017-02-16 132,503 5,097 SL 39.000000000000 3,398 0 3,398  
    COMPUTER EQUIPMENT 2017-10-10 10,400   200DB 5.000000000000 0 0 2,080  
    COMPUTER EQUIPMENT 2018-03-12 5,646   200DB 5.000000000000 0 0 1,129  
    COMPUTER EQUIPMENT 2018-06-01 3,320   200DB 5.000000000000 0 0 664  
    COMPUTER EQUIPMENT 2018-08-14 6,567   200DB 5.000000000000 0 0 1,313  
    4 SEASON TOOLS - LOWER FARM LLC 2017-09-01 23,770 1,698 200DB 7.000000000000 2,911 0 3,396  
    SNOW BLOWER - LOWER FARM LLC 2017-12-31 5,424   200DB 7.000000000000 0 0 775  
    AIR COMPRESSOR - LOWER FARM LLC 2018-01-11 2,799   200DB 7.000000000000 0 0 400  
    TRACTOR - LOWER FARM LLC 2018-03-15 11,400   200DB 7.000000000000 0 0 1,629  
    FARMING EQUIPMENT - LOWER FARM LLC 2018-03-29 15,000   200DB 7.000000000000 0 0 2,143  
    WHITE 588 PLOW - LOWER FARM LLC 2018-04-23 6,466   200DB 7.000000000000 0 0 924  
    FLAIL MOWER - LOWER FARM LLC 2018-05-02 15,062   200DB 7.000000000000 0 0 2,152  
    2013 TEREX TC75 - LOWER FARM LLC 2018-05-02 59,337   200DB 7.000000000000 0 0 8,477  
    GENERATOR - LOWER FARM LLC 2018-06-15 24,286   200DB 7.000000000000 0 0 3,469  
    ZERO TURN MOWER - LOWER FARM LLC 2018-07-09 18,073   200DB 7.000000000000 0 0 2,582  
    1958 FARMALL 140 TRACTOR - LOWER FARM LLC 2018-07-11 5,500   200DB 7.000000000000 0 0 786  
    ROAD - LOWER FARM LLC 2017-09-01 26,667 1,778 SL 15.000000000000 1,778 0 1,778  
    LAND - TOPHET ROAD, CT - LOWER FARM LLC 2018-03-28 900,000   L   0 0 0  
    LAND - 221 GOOD HILL ROAD 2018-07-09 8,500   L   0 0 0  
    LAND - 340 PAINTER HILL ROAD 2018-05-09 420,000   L   0 0 0  
    LAND - 65 CROSS BROOK ROAD, ROXBURY CT 2018-05-04 400,000   L   0 0 0  
    LAND - MAP 30 LOT 5 ROXBURY CT 2018-06-08 163,170   L   0 0 0  
    LAND - MAP 38 LOT 27 ROXBURY CT 2018-06-08 300,000   L   0 0 0  
    LAND - MAP 39 LOT 5 ROXBURY CT 2018-06-08 30,000   L   0 0 0  
    LAND - MAP 39 LOT 6 ROXBURY CT 2019-06-08 30,000   L   0 0 0  
    LAND - MAP 39 LOT 17 ROXBURY CT 2019-01-25 559,000   L   0 0 0  
    314 PAINTER HILL ROAD IMPROVEMENTS 2019-08-31 730,633   NC 0 % 0 0 0  
    FURNITURE & FIXTURE - LADDER 2018-10-18 3,165   200DB 7.000000000000 3,165 0 377  
    FURNITURE & FIXTURE - CHAIRS AND DOLLYS 2019-02-20 16,645   200DB 7.000000000000 16,645 0 1,189  
    SECURITY CAMERA 2019-04-16 8,000   200DB 5.000000000000 8,000 0 533  
    FIXTURES - SHELVES 2018-11-12 9,789   200DB 7.000000000000 9,789 0 1,165  
    COMPUTER EQUIPMENT 2018-09-03 4,243   200DB 5.000000000000 4,243 0 849  
    WEBSITE DEVELOPMENT 2019-04-17 15,984   200DB 3.000000000000 15,984 0 1,776  
    FARMING EQUIPMENT - LOWER FARM LLC 2018-09-04 3,844   200DB 7.000000000000 3,844 0 549  
    SNOW BLOWER - LOWER FARM LLC 2018-11-29 2,526   200DB 7.000000000000 2,526 0 271  
    EVAPORATOR - LOWER FARM LLC 2018-12-11 3,978   200DB 7.000000000000 3,978 0 426  
    DISK HARROW/SPREADER - LOWER FARM LLC 2019-01-01 2,568   200DB 7.000000000000 2,568 0 245  
    BARN CONSTRUCTION AND IMPROVEMENTS - LOWER FARM LLC 2018-09-01 3,699,302   SL 39.000000000000 90,902 0 90,902  
    LAND IMPROVEMENTS - LOWER FARM LLC 2018-09-01 532,762   SL 15.000000000000 17,759 0 35,517  
    BUILDING - TOPHET ROAD CT - LOWER FARM LLC 2018-03-28 101,727   NC 0 % 0 0 0  

    TY 2018 InvestmentsCorpStockSchedule
    Name:
    CALDER FOUNDATION
     
    C/O LH FRISHKOFF & COMPANY LLP
    EIN:
    13-3466986
    Name of Stock End of Year Book Value End of Year Fair Market Value
    GE STOCK 1,114 1,205

    TY 2018 InvestmentsOtherSchedule2
    Name:
    CALDER FOUNDATION
     
    C/O LH FRISHKOFF & COMPANY LLP
    EIN:
    13-3466986
    Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
    POSTAGE STAMP COLLECTION AT COST 22,400 22,400
    CR TRADER PARTNERS LP AT COST 2,350 2,350
    INVESTMENT - LITCHFIELD INVESTMENT SOCIETY LLC FMV 487,655 487,655

    TY 2018 LandEtcSchedule2
    Name:
    CALDER FOUNDATION
     
    C/O LH FRISHKOFF & COMPANY LLP
    EIN:
    13-3466986
    Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
    FURNITURE & FIXTURES 3,078 3,078 0  
    FURNITURE & FIXTURES 200 200 0  
    FURNITURE & FIXTURES 3,890 3,890 0  
    FURNITURE & FIXTURES 923 923 0  
    OFFICE EQUIPMENT 4,950 4,950 0  
    LEASEHOLD IMPROVEMENT 2,000 1,052 948  
    LEASEHOLD IMPROVEMENT 250 123 127  
    OFFICE EQUIPMENT 198 198 0  
    FURNITURE & FIXTURES 606 606 0  
    FURNITURE & FIXTURES 610 610 0  
    OFFICE EQUIPMENT 2,451 2,451 0  
    ART EQUIPMENT 830 830 0  
    OFFICE EQUIPMENT 390 390 0  
    COMPUTER EQUIPMENT 12,567 11,906 661  
    OFFICE EQUIPMENT 4,094 4,094 0  
    WEBSITE DEVELOPMENT 11,375 11,375 0  
    EQUIPMENT 4,600 4,600 0  
    BUILDING 4,674,087 1,662,891 3,011,196  
    BUILDING IMPROVEMENT 1,062,881 357,810 705,071  
    OFFICE EQUIPMENT 38,879 38,879 0  
    FIXTURES 107,928 107,928 0  
    COMPUTER EQUIPMENT 24,027 24,027 0  
    COMPUTER SOFTWARE 2,414 2,414 0  
    OFFICE FURNITURES 5,019 5,019 0  
    EQUIPMENT 1,945 1,945 0  
    OFFICE FURNITURES 1,630 1,630 0  
    OFFICE FURNITURES 2,229 2,229 0  
    COMPUTER SOFTWARE 20,999 20,999 0  
    OFFICE FURNITURES 150 150 0  
    OFFICE FURNITURES 125 125 0  
    OFFICE FURNITURE 822 822 0  
    COMPUTER EQUIPMENT 699 699 0  
    SHELVES 500 500 0  
    OFFICE FURNITURE 484 484 0  
    OFFICE EQUIPMENT 5,091 5,091 0  
    OFFICE EQUIPMENT 10,125 10,125 0  
    FURNITURE & FIXTURE 4,500 4,500 0  
    OFFICE FURNITURE 17,231 17,231 0  
    OFFICE EQUIPMENT 5,035 5,035 0  
    OFFICE FURNITURE 17,231 17,231 0  
    COMPUTER SOFTWARE 77,000 77,000 0  
    OFFICE FURNITURE 3,486 3,486 0  
    OFFICE FURNITURE 6,234 6,234 0  
    OFFICE FURNITURE 3,635 3,635 0  
    LAND - 339 PAINTER HILLD ROAD, CT 676,162 0 676,162  
    COMPUTER EQUIPMENT 1,893 1,893 0  
    OFFICE FURNITURE 3,285 3,212 73  
    OFFICE FURNITURE 24,936 24,380 556  
    OFFICE FURNITURE 3,009 2,942 67  
    COMPUTER EQUIPMENT 9,521 9,521 0  
    COMPUTER EQUIPMENT 2,484 2,484 0  
    COMPUTER EQUIPMENT 1,299 1,299 0  
    COMPUTER EQUIPMENT 6,005 6,005 0  
    FIXTURES 48,000 42,645 5,355  
    OFFICE FURNITURE 5,760 4,475 1,285  
    SCANNER 1,030 971 59  
    OFFICE FURNITURE 2,393 2,066 327  
    OFFICE FURNITURE 5,319 4,385 934  
    LEASEHOLD IMPROVEMENT 14,580 3,402 11,178  
    OFFICE FIXTURE 3,500 2,931 569  
    COMPUTER EQUIPMENT 1,128 1,058 70  
    PRINTER 1,795 1,684 111  
    COMPUTER EQUIPMENT 2,945 2,715 230  
    COMPUTER EQUIPMENT 1,499 1,382 117  
    SECURITY CAMERA 876 786 90  
    DINING TABLE - LOWER FARM LLC 450 371 79  
    FURNITURE - LOWER FARM LLC 1,464 1,207 257  
    RANGE AND DISHWASHER - LOWER FARM LLC 1,135 1,019 116  
    REFRIGERATOR - LOWER FARM LLC 1,106 993 113  
    303 PAINTER HILL ROAD 79,323 6,610 72,713  
    303 PAINTER HILL ROAD 275,000 0 275,000  
    REFRIGERATOR 1,148 1,014 134  
    EQUIPMENT 1,069 887 182  
    COMPUTER EQUIPMENT 609 538 71  
    COMPUTER EQUIPMENT 13,478 11,901 1,577  
    COMPUTER EQUIPMENT 5,549 4,900 649  
    COMPUTER EQUIPMENT 662 561 101  
    ROCK RAKE WENGER - LOWER FARM LLC 2,715 2,096 619  
    BCS TILLER - LOWER FARM LLC 4,396 3,395 1,001  
    CINDER PRESS - LOWER FARM LLC 2,437 1,838 599  
    LIFT TRUCK - LOWER FARM LLC 27,750 20,924 6,826  
    PICKUP TRUCK - LOWER FARM LLC 11,000 9,317 1,683  
    LAND - 33 BEAR BURROW RD, CT - LOWER FARM LLC 220,000 0 220,000  
    33 BEAR BURROW RD, CT 132,503 8,495 124,008  
    COMPUTER EQUIPMENT 10,400 10,400 0  
    COMPUTER EQUIPMENT 5,646 5,646 0  
    COMPUTER EQUIPMENT 3,320 3,320 0  
    COMPUTER EQUIPMENT 6,567 6,567 0  
    4 SEASON TOOLS - LOWER FARM LLC 23,770 16,494 7,276  
    SNOW BLOWER - LOWER FARM LLC 5,424 5,424 0  
    AIR COMPRESSOR - LOWER FARM LLC 2,799 2,799 0  
    TRACTOR - LOWER FARM LLC 11,400 11,400 0  
    FARMING EQUIPMENT - LOWER FARM LLC 15,000 15,000 0  
    WHITE 588 PLOW - LOWER FARM LLC 6,466 6,466 0  
    FLAIL MOWER - LOWER FARM LLC 15,062 15,062 0  
    2013 TEREX TC75 - LOWER FARM LLC 59,337 59,337 0  
    GENERATOR - LOWER FARM LLC 24,286 24,286 0  
    ZERO TURN MOWER - LOWER FARM LLC 18,073 18,073 0  
    1958 FARMALL 140 TRACTOR - LOWER FARM LLC 5,500 5,500 0  
    ROAD - LOWER FARM LLC 26,667 3,556 23,111  
    LAND - TOPHET ROAD, CT - LOWER FARM LLC 900,000 0 900,000  
    LAND - 221 GOOD HILL ROAD 8,500 0 8,500  
    LAND - 340 PAINTER HILL ROAD 420,000 0 420,000  
    LAND - 65 CROSS BROOK ROAD, ROXBURY CT 400,000 0 400,000  
    LAND - MAP 30 LOT 5 ROXBURY CT 163,170 0 163,170  
    LAND - MAP 38 LOT 27 ROXBURY CT 300,000 0 300,000  
    LAND - MAP 39 LOT 5 ROXBURY CT 30,000 0 30,000  
    LAND - MAP 39 LOT 6 ROXBURY CT 30,000 0 30,000  
    LAND - MAP 39 LOT 17 ROXBURY CT 559,000 0 559,000  
    314 PAINTER HILL ROAD IMPROVEMENTS 730,633 0 730,633  
    FURNITURE & FIXTURE - LADDER 3,165 3,165 0  
    FURNITURE & FIXTURE - CHAIRS AND DOLLYS 16,645 16,645 0  
    SECURITY CAMERA 8,000 8,000 0  
    FIXTURES - SHELVES 9,789 9,789 0  
    COMPUTER EQUIPMENT 4,243 4,243 0  
    WEBSITE DEVELOPMENT 15,984 15,984 0  
    FARMING EQUIPMENT - LOWER FARM LLC 3,844 3,844 0  
    SNOW BLOWER - LOWER FARM LLC 2,526 2,526 0  
    EVAPORATOR - LOWER FARM LLC 3,978 3,978 0  
    DISK HARROW/SPREADER - LOWER FARM LLC 2,568 2,568 0  
    BARN CONSTRUCTION AND IMPROVEMENTS - LOWER FARM LLC 3,699,302 90,902 3,608,400  
    LAND IMPROVEMENTS - LOWER FARM LLC 532,762 17,759 515,003  
    BUILDING - TOPHET ROAD CT - LOWER FARM LLC 101,727 0 101,727  


    TY 2018 LegalFeesSchedule
    Name:
    CALDER FOUNDATION
     
    C/O LH FRISHKOFF & COMPANY LLP
    EIN:
    13-3466986
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    PATTERSON BELKNAP WEBB & TYLER 87,712 0 0 87,712


    TY 2018 OtherAssetsSchedule
    Name:
    CALDER FOUNDATION
     
    C/O LH FRISHKOFF & COMPANY LLP
    EIN:
    13-3466986
    Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
    WORKS OF ART 271,559,641 272,004,142 643,996,351
    PROMOTIONAL BOOKS/MATERIALS 79,268 79,107 79,107
    ARCHIVAL DOCUMENTS 203,871 211,571 211,571
    BOND RECEIVABLE 109,549 109,549 109,549
    BMW 3.0 CSL 362,255 362,255 362,255


    TY 2018 OtherDecreasesSchedule
    Name:
    CALDER FOUNDATION
     
    C/O LH FRISHKOFF & COMPANY LLP
    EIN:
    13-3466986
    Description Amount
    50 % MEALS & ENTERTAINMENT ALLOCATED TO NET INVESTMENT INCOME 3,121
    UNREALIZED GAIN FROM MARKETABLE SECURITIES RECORDED ON BOOKS, NOT TAX 726


    TY 2018 OtherExpensesSchedule
    Name:
    CALDER FOUNDATION
     
    C/O LH FRISHKOFF & COMPANY LLP
    EIN:
    13-3466986
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ART RESTORATION 27,077 0 0 27,077
    ARCHIVES & STORAGE 38,631 2,740 1,522 34,369
    ARCHIVAL DOCUMENT EXPENSE 2,522 0 0 2,522
    BANK CHARGES 2,934 472 262 2,200
    CLEANING EXPENSE 1,989 319 178 1,492
    COMPUTER EXPENSE 72,534 11,657 6,477 54,400
    ENTERTAINMENT 35,227 3,121 3,469 28,636
    INSURANCE 110,150 17,702 9,836 82,612
    LICENSES & FEES 2,239 499 278 1,462
    OFFICE EXPENSES 50,997 8,515 4,731 37,751
    CONTINUING EDUCATION 4,997 0 0 4,997
    EQUIPMENT RENTAL 9,497 0 0 9,497
    POSTAGE & DELIVERY 5,560 2,004 1,113 2,443
    REPAIRS & MAINTENANCE 154,730 36,853 20,478 97,399
    SECURITY 2,419 389 216 1,814
    TELEPHONE 8,568 1,377 765 6,426
    UTILITIES 45,147 16,205 9,005 19,937
    PROMOTION 6,050 0 0 6,050
    DUES AND SUBSCRIPTIONS 3,523 566 314 2,643
    OTHER OFFICE ADMINISTRATIVE EXPENSES 27,837 4,474 2,486 20,877
    COPYRIGHT FEE 1,268 1,268 0 0
    FARMING EXPENSES 73,332 0 0 73,332


    TY 2018 OtherIncomeSchedule2
    Name:
    CALDER FOUNDATION
     
    C/O LH FRISHKOFF & COMPANY LLP
    EIN:
    13-3466986
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    ROYALTY FEES 271,159 271,159 0
    EXHIBITION INCOME 178,461   178,461
    LICENSING FEES 50   50


    TY 2018 OtherIncreasesSchedule
    Name:
    CALDER FOUNDATION
     
    C/O LH FRISHKOFF & COMPANY LLP
    EIN:
    13-3466986
    Description Amount
    BOOK/TAX DEPRECIATION DIFFERENCE 37,807


    TY 2018 OtherProfessionalFeesSchedule
    Name:
    CALDER FOUNDATION
     
    C/O LH FRISHKOFF & COMPANY LLP
    EIN:
    13-3466986
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    OTHER 40,660 0 0 40,660


    TY 2018 TaxesSchedule
    Name:
    CALDER FOUNDATION
     
    C/O LH FRISHKOFF & COMPANY LLP
    EIN:
    13-3466986
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    PROPERTY TAX 62,428 17,340 9,636 35,452
    STATE FEES 500 0 0 500


    TY 2018 TransfersToControlledEntities
    Name:
    CALDER FOUNDATION
     
    C/O LH FRISHKOFF & COMPANY LLP
    EIN:
    13-3466986
    Name US /
    Foreign Address    		 EIN Description Amount
    LOWER FARM LLC C/O LHFRISHKOFF 546 FIFTH AVE
    NEW YORK,NY10036     		81-2948591 TRANSFER OF CAPITAL TO LOWER FARM LLC TO AID IN CONDUCTING ACTIVITIES OF THE CONTROLLED ORGANIZATION 202,707
    LITCHFIELD INVESTMENT SOCIETY LLC C/O LHFRISHKOFF 546 FIFTH AVE
    NEW YORK,NY10036     		81-0964161 TRANSFER OF CAPITAL TO AID IN CONDUCTING ACTIVITIES OF THE CONTROLLED ORGANIZATION 755
    Total     203,462