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
2020
Open to Public Inspection
For calendar year 2020, or tax year beginning 01-01-2020 , and ending 12-31-2020
Name of foundation
ROGERS-WILBUR FOUNDATION INC
 
Number and street (or P.O. box number if mail is not delivered to street address)715 WHITNEYS LANDING DRIVE
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
CROWNSVILLE, MD21032
A Employer identification number

13-6103945
B Telephone number (see instructions)

(772) 231-4333
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$3,043,354J 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 322 322  
4 Dividends and interest from securities... 159,757 159,757  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 215,968
b Gross sales price for all assets on line 6a 242,865
7 Capital gain net income (from Part IV, line 2)... 215,968
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).......      
12 Total. Add lines 1 through 11........ 376,047 376,047  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 42,000 21,000   21,000
14 Other employee salaries and wages......        
15 Pension plans, employee benefits....... 7,400 3,700   3,700
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment 3,245 3,245   0
c Other professional fees (attach schedule).... Click to see attachment 3,932 3,932   0
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment 6,104 0   0
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications.......... 572 572   0
23 Other expenses (attach schedule)....... Click to see attachment 771 385   386
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 64,024 32,834   25,086
25 Contributions, gifts, grants paid....... 137,940 137,940
26 Total expenses and disbursements. Add lines 24 and 25 201,964 32,834   163,026
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 174,083
b Net investment income (if negative, enter -0-) 343,213
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2020)
Form 990-PF (2020)
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............. 17,784 6,244 6,244
2 Savings and temporary cash investments......... 41,355 29,459 24,459
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..........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)....... 347,860 Click to see attachment559,823 3,012,651
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)..........      
14 Land, buildings, and equipment: basis bullet1,395
Less: accumulated depreciation (attach schedule) bullet1,395      
15 Other assets (describe bullet)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 406,999 595,526 3,043,354
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 FASB ASC 958, check here bullet
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions...........    
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here bullet
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........ 0 0
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds 406,999 595,526
29 Total net assets or fund balances (see instructions)..... 406,999 595,526
30 Total liabilities and net assets/fund balances (see instructions). 406,999 595,526
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 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
406,999
2
Enter amount from Part I, line 27a .....................
2
174,083
3
Other increases not included in line 2 (itemize) bulletClick to see attachment
3
14,444
4
Add lines 1, 2, and 3 ..........................
4
595,526
5
Decreases not included in line 2 (itemize) bullet
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
595,526
Form 990-PF (2020)
Form 990-PF (2020)
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 GAIN ON SECURITIES - CORTEVA P   2020-06-22
b GAIN ON SECURITIES - GE P   2020-02-06
c GAIN ON SECURITIES - VIATRIS P   2020-11-27
d GAIN ON SECURITIES - WABTEC P   2020-02-06
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 18,425   2,733 15,692
b 214,468   14,615 199,853
c 13   6 7
d 9,959   9,543 416
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       15,692
b       199,853
c       7
d       416
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 2 215,968
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
SECTION 4940(e) REPEALED ON DECEMBER 20, 2019 - DO NOT COMPLETE
1 Reserved
(a)
Reserved 		(b)
Reserved 		(c)
Reserved 		(d)
Reserved
2
Reserved...........................
2
3
Reserved...........................
3
4
Reserved...........................
4
5
Reserved...........................
5
6
Reserved...........................
6
7
Reserved...........................
7
8
Reserved,..........................
8
Form 990-PF (2020)
Form 990-PF (2020)
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 for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b Reserved................................ 1 4,771
c All other domestic foundations enter 1.39% 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 4,771
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 4,771
6 Credits/Payments:
a 2020 estimated tax payments and 2019 overpayment credited to 2020 6a 2,600
b Exempt foreign organizations—tax withheld at source...... 6b 0
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 9,600
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 4,829
11 Enter the amount of line 10 to be: Credited to 2021 estimated taxBullet4,829 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 the instructions
for the 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)
    bulletMD
    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 2020 or the taxable year beginning in 2020? 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 (2020)
    Form 990-PF (2020)
    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 addressbulletN/A
    14
    The books are in care ofbulletLAWRENCE WILBUR Telephone no.bullet (410) 828-1961

    Located atbullet715 WHITNEYS LANDING DRIVECROWNSVILLEMD ZIP+4bullet21032
    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 2020, 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 2020?.............
    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 2020, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2020?.............
    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 2020 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 2020.)..................
    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 2020?
    4b
     
    No
    Form 990-PF (2020)
    Form 990-PF (2020)
    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
    LAWRENCE A WILBUR PRESIDENT
    10.00     		13,000 0 0
    715 WHITNEYS LANDING DRIVE
    CROWNSVILLE,MD21032
    LEROY A WILBUR JR VICE PRESIDENT
    2.00     		13,000 7,400 0
    2195 VIA FUENTES
    VERO BEACH,FL32963
    DENISE WILBUR SECRETARY
    0.50     		1,000 0 0
    715 WHITNEYS LANDING DRIVE
    CROWNSVILLE,MD21032
    SCOTT E WILBUR DIRECTOR
    0.25     		13,000 0 0
    438 RANGE ROAD
    TOWSON,MD21204
    PATTY RICKERT WILBUR DIRECTOR
    0.25     		1,000 0 0
    438 RANGE ROAD
    TOWSON,MD21204
    LAWRENCE A WILBUR JR DIRECTOR
    0.25     		1,000 0 0
    715 WHITNEYS LANDING DRIVE
    CROWNSVILLE,MD21032
    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 (2020)
    Form 990-PF (2020)
    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.........................bullet0
    Form 990-PF (2020)
    Form 990-PF (2020)
    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
    2,934,270
    b
    Average of monthly cash balances.......................
    1b
    76,188
    c
    Fair market value of all other assets (see instructions)................
    1c
    0
    d
    Total (add lines 1a, b, and c).........................
    1d
    3,010,458
    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
    3,010,458
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
    45,157
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    2,965,301
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    148,265
    Part XI
    Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
    148,265
    2a
    Tax on investment income for 2020 from Part VI, line 5......
    2a
    4,771
    b
    Income tax for 2020. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    4,771
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    143,494
    4
    Recoveries of amounts treated as qualifying distributions................
    4
    0
    5
    Add lines 3 and 4............................
    5
    143,494
    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
    143,494
    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
    163,026
    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
    163,026
    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
    0
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
    163,026
    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 (2020)
    Form 990-PF (2020)
    Page 9
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2019     		(c)
    2019     		(d)
    2020
    1 Distributable amount for 2020 from Part XI, line 7 143,494
    2 Undistributed income, if any, as of the end of 2020:
    a Enter amount for 2019 only....... 9,119
    b Total for prior years:20, 20, 20 0
    3 Excess distributions carryover, if any, to 2020:
    a From 2015......  
    b From 2016......  
    c From 2017......  
    d From 2018......  
    e From 2019......  
    fTotal of lines 3a through e........ 0
    4Qualifying distributions for 2020 from Part
    XII, line 4: bullet$ 163,026
    a Applied to 2019, but not more than line 2a 9,119
    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 2020 distributable amount..... 143,494
    e Remaining amount distributed out of corpus 10,413
    5 Excess distributions carryover applied to 2020. 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 10,413
    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 2019. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		0
    f Undistributed income for 2020. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2021 ..........     		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 2015 not
    applied on line 5 or line 7 (see instructions) ...     		0
    9Excess distributions carryover to 2021.
    Subtract lines 7 and 8 from line 6a ......     		10,413
    10 Analysis of line 9:
    a Excess from 2016....  
    b Excess from 2017....  
    c Excess from 2018....  
    d Excess from 2019....  
    e Excess from 2020.... 10,413
    Form 990-PF (2020)
    Form 990-PF (2020)
    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 2020, 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) 2020 (b) 2019 (c) 2018 (d) 2017
             
    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).)
    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 e-mail address of the person to whom applications should be addressed:
    LAWRENCE A WILBUR
    715 WHITNEYS LANDING DRIVE
    CROWNSVILLE,MD21032
    (410) 828-1961
    bThe form in which applications should be submitted and information and materials they should include:
    LETTER FORM SETTING OUT PURPOSE, NEED AND USE OF FUNDS.
    cAny submission deadlines:
    APPLICATIONS ACCEPTED AT ANY TIME.
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    NO RESTRICTIONS.
    Form 990-PF (2020)
    Form 990-PF (2020)
    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
    AA CO FOOD BANK
    120 MARBURY DRIVE
    CROWNSVILLE,MD21032     		    UNRESTRICTED 1,000
    AAMC FOUNDATION
    2001 MEDICAL PKWY
    ANNAPOLIS,MD21401     		    UNRESTRICTED 3,000
    ALZHEIMERS ASSOCIATION
    PO BOX 96011
    WASHINGTON,DC20090     		    UNRESTRICTED 1,000
    AMERICAN CANCER SOCIETY
    405 WILLIAMS COURT SUITE 120
    BALTIMORE,MD21220     		    UNRESTRICTED 500
    ANIMAL RESCUE
    PO BOX 35
    MARYLAND LINE,MD21105     		    UNRESTRICTED 500
    BALTIMORE LAB SCHOOL
    4906 ROLAND AVE
    BALTIMORE,MD21210     		    UNRESTRICTED - GIFT OF 190 SHS OF CORTEVA 5,221
    BALTIMORE MUSEUM OF ART
    10 ART MUSEUM DR
    BALTIMORE,MD21218     		    UNRESTRICTED 2,000
    BALTIMORE SYMPHONY ORCHESTRA
    1212 CATHEDRAL STREET
    BALTIMORE,MD21201     		    UNRESTRICTED 2,000
    BALTIMORE WASHINGTON MEDICAL CENTER
    301 HOSPITAL DRIVE
    GLEN BURNIE,MD21061     		    UNRESTRICTED 3,000
    BOYS HOPE GIRLS HOPE BALTIMORE
    8005 HARFORD RD 101
    BALTIMORE,MD21234     		    UNRESTRICTED 4,000
    BRYN MAWR SCHOOL
    109 W MELROSE AVENUE
    BALTIMORE,MD21210     		    UNRESTRICTED 11,000
    CATHOLIC CHARITIES
    PO BOX 17066
    BALTIMORE,MD212971066     		    UNRESTRICTED 1,000
    CHESAPEAKE BAY FOUNDATION
    162 PRINCE GEORGE STREET
    ANNAPOLIS,MD21401     		    UNRESTRICTED 1,000
    CHURCH OF THE GOOD SHEPHERD
    1401 CARROLLTON AVENUE
    TOWSON,MD21204     		    UNRESTRICTED 500
    CLEVELAND CLINIC INDIAN RIVER FOUNDATION
    1000 37TH PLACE STE 101
    VERO BEACH,FL32960     		    UNRESTRICTED 5,000
    COLONIAL WARS
    1015 15TH ST NW STE 1000
    WASHINGTON,DC20005     		    UNRESTRICTED 500
    COLONIAL WILLIAMSBURG FOUNDATION
    PO BOX 1776
    WILLIAMSBURG,VA23187     		    UNRESTRICTED 1,000
    DOCTORS WITHOUT BORDERS - USA
    PO BOX 5023
    HAGERSTOWN,MD21741     		    UNRESTRICTED 1,000
    DUCKS UNLIMITED
    PO BOX 630
    CHESTER,MD21619     		    UNRESTRICTED 1,000
    GILCHRIST HOSPICE CARE
    555 W TOWSONTOWNE BLVD
    TOWSON,MD21204     		    UNRESTRICTED 2,000
    GIRL SCOUTS OF THE CHESAPEAKE BAY
    100 W 10TH STREET 610
    WILMINGTON,DE19801     		    UNRESTRICTED 1,000
    GOUCHER COLLEGE
    1021 DULANEY VALLEY ROAD
    BALTIMORE,MD21204     		    UNRESTRICTED 5,000
    GREATER BALTIMORE MEDICAL CENTER
    6701 N CHARLES STREET
    TOWSON,MD21204     		    UNRESTRICTED 3,000
    HABITAT FOR HUMANITY - INDIAN RIVER
    4568 N HIGHWAY 1
    VERO BEACH,FL32967     		    UNRESTRICTED 1,000
    HAVRE DE GRACE MUSEUM
    215 GILES STREET
    HAVRE DE GRACE,MD21078     		    UNRESTRICTED 500
    HELPING UP MISSION
    1029 E BALTIMORE STREET
    BALTIMORE,MD21202     		    UNRESTRICTED 1,000
    HERALD HARBOR VOLUNTEER FIRE DEPT
    PO BOX 777
    CROWNSVILLE,MD21032     		    UNRESTRICTED 1,000
    HISTORIC ANNAPOLIS
    SHIPLAP HOUSE 18 PINKNEY STREET
    ANNAPOLIS,MD21401     		    UNRESTRICTED 1,500
    HOPE FOR ALL
    122 ROESLER RD
    GLEN BURNIE,MD21060     		    UNRESTRICTED 3,000
    HOSPICE OF THE CHESAPEAKE
    8424 VETERANS HIGHWAY
    MILLERSVILLE,MD21108     		    UNRESTRICTED 2,000
    JOHNS HOPKINS HOSPITAL
    600 NORTH WOLFE STREET
    BALTIMORE,MD21205     		    UNRESTRICTED - 422 SHS OF CORTEVA 11,719
    LINCOLN SCHOOL
    301 BUTLER AVE
    PROVIDENCE,RI02906     		    UNRESTRICTED 1,000
    LITTLE SISTERS POOR
    601 MAIDEN CHOICE LANE
    CATONSVILLE,MD21228     		    UNRESTRICTED 1,000
    LIVING CLASSROOMS
    PIER 5 - 717 EASTERN AVE
    BALTIMORE,MD21202     		    UNRESTRICTED 2,500
    MARYLAND CENTER FOR HISTORY
    201 W MONUMENT STREET
    BALTIMORE,MD21201     		    UNRESTRICTED 1,000
    MARYLAND FOOD BANK
    2200 HALETHORPE FARMS RD
    BALTIMORE,MD21227     		    UNRESTRICTED 3,000
    MARYLAND SCHOOL FOR THE BLIND
    3501 TAYLOR AVENUE
    BALTIMORE,MD21236     		    UNRESTRICTED 1,000
    MARYLAND THERAPEUTIC RIDING
    1141 SUNRISE BEACH ROAD
    CROWNSVILLE,MD21032     		    UNRESTRICTED 7,000
    MAYFLOWER SOCIETY
    PO BOX 3297
    PLYMOUTH,MA02361     		    UNRESTRICTED 500
    MARYLAND ZOO
    1 SAFARI PL
    BALTIMORE,MD21217     		    UNRESTRICTED 2,000
    MCKEE BOTANICAL GARDEN
    350 US HWY 1
    VERO BEACH,FL32962     		    UNRESTRICTED 500
    MEALS ON WHEELS OF CENTRAL MARYLAND
    515 S HAVEN STREET
    BALTIMORE,MD21224     		    UNRESTRICTED 2,000
    MEMORIAL SLOANE KETTERING CANCER CENTER
    PO BOX 599 LENOX HILL STATION
    NEW YORK,NY10021     		    UNRESTRICTED 2,000
    MERCY HIGH SCHOOL
    1300 EAST NORTHERN PARKWAY
    BALTIMORE,MD21239     		    UNRESTRICTED 1,000
    MISSIONARY FLIGHTS INTERNATIONAL
    3170 AIRMANS DRIVE
    FT PIERCE,FL34946     		    UNRESTRICTED 1,000
    MYSTIC SEAPORT MUSEUM
    75 GREENMANVILLE AVE
    MYSTIC,CT06355     		    UNRESTRICTED 1,500
    NATIONAL AQUARIUM
    501 E PRATT STREET
    BALTIMORE,MD21202     		    UNRESTRICTED 1,500
    NOLS ANNUAL FUND
    284 LINCOLN STREET
    LANDER,WY82520     		    UNRESTRICTED 1,500
    PROVIDENCE CENTER DEVELOPMENT
    950 POINT PLEASANT RD
    GLEN BURNIE,MD21060     		    UNRESTRICTED 2,000
    RED CROSS CENTRAL MARYLAND
    4700 MOUNT HOP DRIVE
    BALTIMORE,MD21215     		    UNRESTRICTED 1,000
    RIVERSIDE THEATRE
    3250 RIVERSIDE PARK
    VERO BEACH,FL32963     		    UNRESTRICTED 500
    ROANOKE COLLEGE
    221 COLLEGE LANE
    SALEM,VA24153     		    UNRESTRICTED 1,000
    SALVATION ARMY - VERO BEACH
    2655 5TH ST SW PO BOX 2864
    VERO BEACH,FL32961     		    UNRESTRICTED 1,000
    SEVERN SCHOOL
    116 MAPLE AVENUE
    SEVERNA PARK,MD21146     		    UNRESTRICTED 5,000
    SHEPPARD PRATT HEALTH SYSTEM
    6501 N CHARLES ST
    BALTIMORE,MD21285     		    UNRESTRICTED 2,000
    SMITHSONIAN INSTITUTE
    PO BOX 9016
    PITTSFIELD,MA01202     		    UNRESTRICTED 500
    SOCIETY OF THE CINCINNATI
    9650 IRE DELL ROAD
    RICHMOND,VA23235     		    UNRESTRICTED 500
    SOCIETY OF THE SONS OF THE REVOLUTION
    402 SOMERSET ROAD
    BALTIMORE,MD21210     		    UNRESTRICTED 500
    SPCA MARYLAND
    3300 FALLS ROAD
    BALTIMORE,MD21211     		    UNRESTRICTED 1,000
    SPECIAL OLYMPICS
    1133 19TH ST NW
    WASHINGTON,DC20036     		    UNRESTRICTED 2,000
    ST ELMO FOUNDATION
    317 W STATE STREET
    ITHACA,NY14850     		    UNRESTRICTED 500
    UNICEF - USA
    1775 K STREET NW 360
    WASHINGTON,DC20006     		    UNRESTRICTED 1,000
    UNITED WAY OF INDIAN RIVER CO
    PO BOX 1960
    VERO BEACH,FL32963     		    UNRESTRICTED 2,000
    VERO BEACH MUSEUM OF ART
    3001 RIVERSIDE PARK DRIVE
    VERO BEACH,FL32963     		    UNRESTRICTED 1,000
    VERO BEACH THEATRE GUILD
    2020 SAN JUAN AVE
    VERO BEACH,FL32960     		    UNRESTRICTED 1,000
    VISITING NURSE ASSOCIATION
    1110-35TH LANE
    VERO BEACH,FL32963     		    UNRESTRICTED 1,000
    WETA - PBS
    2775 S QUINCY STREET
    ARLINGTON,VA22206     		    UNRESTRICTED 500
    WYPR PUBLIC RADIO
    2216 N CHARLES ST
    BALTIMORE,MD21218     		    UNRESTRICTED 500
    WALTERS ART MUSEUM
    600 N CHARLES STREET
    BALTIMORE,MD21201     		    UNRESTRICTED 2,000
    WARD MUSEUM
    909 S SCHUMAKER DR
    SALISBURY,MD21804     		    UNRESTRICTED 1,000
    WTMD
    1 OLYMPIC PLACE
    TOWSON,MD21204     		    UNRESTRICTED 1,000
    WXEL SOUTH FL PBS
    PO BOX 6607
    VERO BEACH,FL33405     		    UNRESTRICTED 500
    YMCA OF CENTRAL MARYLAND
    303 W CHESAPEAKE AVENUE
    BALTIMORE,MD21204     		    UNRESTRICTED 2,000
    Total .................................bullet 3a 137,940
    bApproved for future payment
    Total .................................bullet 3b 0
    Form 990-PF (2020)
    Form 990-PF (2020)
    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 ...........     		    14 322  
    4 Dividends and interest from securities....     14 159,757  
    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 ............     		    18 215,968  
    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).. 0 376,047 0
    13Total. Add line 12, columns (b), (d), and (e)..................
    13
    376,047
    (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 (2020)
    Form 990-PF (2020)
    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 instructions.
    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 (2020)
    Additional Data


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description

    TY 2020 AccountingFeesSchedule
    Name:
    ROGERS-WILBUR FOUNDATION INC
    EIN:
    13-6103945
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ACCOUNTING FEES 3,245 3,245   0

    TY 2020 InvestmentsCorpStockSchedule
    Name:
    ROGERS-WILBUR FOUNDATION INC
    EIN:
    13-6103945
    Name of Stock End of Year Book Value End of Year Fair Market Value
    10564 SHS AT&T INC 36,992 303,821
    1540 SHS CHEVRON CORP 12,831 130,053
    1282 SHS DUPONT DE NEMOURS & CO 14,416 91,163
    20245 SHS EXXON MOBIL CORP 31,278 834,499
    6600 SHS JPMORGAN CHASE & CO 16,455 838,662
    10000 SHS PFIZER INC 168,570 368,100
    2700 SHS VERIZON COMMUNICATIONS 19,184 158,625
    1000 SHS ONEOK 55,643 38,380
    1282 SHS DOW, INC. 9,445 71,151
    1000 SHS IBM 150,109 125,880
    1240 SHS VIATRIS 9,291 23,238
    450 SHS WELLTOWER 35,609 29,079

    TY 2020 OtherExpensesSchedule
    Name:
    ROGERS-WILBUR FOUNDATION INC
    EIN:
    13-6103945
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    BANK FEES 0 0   0
    POSTAGE 50 25   25
    OFFICE EXPENSE 721 360   361


    TY 2020 OtherIncreasesSchedule
    Name:
    ROGERS-WILBUR FOUNDATION INC
    EIN:
    13-6103945
    Description Amount
    NET UNREALIZED GAIN ON SECURITIES 14,444


    TY 2020 OtherProfessionalFeesSchedule
    Name:
    ROGERS-WILBUR FOUNDATION INC
    EIN:
    13-6103945
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    INVESTMENT EXPENSES 3,932 3,932   0


    TY 2020 TaxesSchedule
    Name:
    ROGERS-WILBUR FOUNDATION INC
    EIN:
    13-6103945
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    PAYROLL TAXES 3,417 0   0
    EXCISE TAX 2,687 0   0