Form990-PF
Click to see attachment

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
SAMERIAN FOUNDATION INC
 
Number and street (or P.O. box number if mail is not delivered to street address)9650 COMMERCE DRIVE NO 532
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
CARMEL, IN46032
A Employer identification number

37-1439047
B Telephone number (see instructions)

(317) 802-9220
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$82,406,125J 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) 5,208,384
2 Check bullet.............
3 Interest on savings and temporary cash investments 5,149 5,149  
4 Dividends and interest from securities... 990,709 983,083  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 620,605
b Gross sales price for all assets on line 6a 38,929,181
7 Capital gain net income (from Part IV, line 2)... 620,605
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 57,329 61,697  
12 Total. Add lines 1 through 11........ 6,882,176 1,670,534  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 40,338 0   39,591
14 Other employee salaries and wages...... 51,462 0   52,209
15 Pension plans, employee benefits....... 3,208 0   3,208
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment 34,935 0   34,935
c Other professional fees (attach schedule).... Click to see attachment 367,536 309,936   57,600
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment 91,290 8,886   6,727
19 Depreciation (attach schedule) and depletion... Click to see attachment 8,365 0  
20 Occupancy.............. 36,133 0   36,133
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 199,974 169,976   29,998
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 833,241 488,798   260,401
25 Contributions, gifts, grants paid....... 4,796,000 4,796,000
26 Total expenses and disbursements. Add lines 24 and 25 5,629,241 488,798   5,056,401
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 1,252,935
b Net investment income (if negative, enter -0-) 1,181,736
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............. 12,834    
2 Savings and temporary cash investments......... 4,137,662 6,783,012 6,783,012
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) 1,163,307 Click to see attachment385,670 385,993
b Investments—corporate stock (attach schedule)....... 25,401,996 Click to see attachment34,111,817 46,604,199
c Investments—corporate bonds (attach schedule)....... 4,102,212 Click to see attachment1,213,753 1,225,153
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 29,459,653 Click to see attachment23,153,457 27,398,323
14 Land, buildings, and equipment: basis bullet85,081
Less: accumulated depreciation (attach schedule) bullet75,636 17,810 Click to see attachment9,445 9,445
15 Other assets (describe bullet)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 64,295,474 65,657,154 82,406,125
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) Click to see attachment0 Click to see attachment1,929
23 Total liabilities (add lines 17 through 22)......... 0 1,929
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 64,295,474 65,655,225
29 Total net assets or fund balances (see instructions)..... 64,295,474 65,655,225
30 Total liabilities and net assets/fund balances (see instructions). 64,295,474 65,657,154
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
64,295,474
2
Enter amount from Part I, line 27a .....................
2
1,252,935
3
Other increases not included in line 2 (itemize) bulletClick to see attachment
3
117,906
4
Add lines 1, 2, and 3 ..........................
4
65,666,315
5
Decreases not included in line 2 (itemize) bulletClick to see attachment
5
11,090
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
65,655,225
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 JPM F5004 - ST COVERED P   2020-12-31
b JPM F5004 - ST NONCOVERED P   2020-12-31
c JPM F5004 - LT COVERED P   2020-12-31
d JPM F5004 - LT NONCOVERED P   2020-12-31
e MS 4199 - ST COVERED P   2020-12-31
MS 4761 - ST COVERED P   2020-12-31
HAWTHORN 9603 - ST P   2020-12-31
HAWTHORN 9603 - LT P   2020-12-31
STIFEL 1647 - ST NONCOVERED P   2020-12-31
STIFEL 1647 - LT NONCOVERED P   2020-12-31
STIFEL 4305 - ST NONCOVERED P   2020-12-31
STIFEL 4305 - LT NONCOVERED P   2020-12-31
STIFEL 6034 - ST NONCOVERED P   2020-12-31
STIFEL 6034 - LT NONCOVERED P   2020-12-31
STIFEL 6273 - LT NONCOVERED P   2020-12-31
STIFEL 9253 - LT NONCOVERED P   2020-12-31
RC IV - ST CAPITAL LOSSES P   2020-12-31
RC IV - LT CAPITAL GAINS P   2020-12-31
RC IV - SECTION 1231 GAINS P   2020-12-31
STIFEL 9571 - LT NONCOVERED P   2020-12-31
PERSHING 5450 - ST COVERED P   2020-12-31
PERSHING 5450 - LT COVERED P   2020-12-31
STIFEL 6869 - ST NONCOVERED P   2020-12-31
CAPITAL GAINS DIVIDENDS P    
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a 3,723,796   4,046,859 -323,063
b 74,899   71,756 3,143
c 378,981   410,576 -31,595
d 721     721
e 250,542   250,551 -9
972,130   940,770 31,360
1,546,617   1,519,609 27,008
17,505,005   16,697,124 807,881
890,465   1,049,566 -159,101
34,266   39,774 -5,508
554,285   558,502 -4,217
1,150,278   873,025 277,253
1,263,501   1,326,696 -63,195
2,857,107   3,000,000 -142,893
1,827,000   1,827,000 0
1,459,284   1,648,224 -188,940
    620 -620
1,098     1,098
12,064     12,064
1,450,000   1,707,400 -257,400
271,541   264,304 7,237
2,443,343   2,059,433 383,910
15,988   16,787 -799
246,270     246,270
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       -323,063
b       3,143
c       -31,595
d       721
e       -9
      31,360
      27,008
      807,881
      -159,101
      -5,508
      -4,217
      277,253
      -63,195
      -142,893
      0
      -188,940
      -620
      1,098
      12,064
      -257,400
      7,237
      383,910
      -799
      246,270
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 2 620,605
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 16,426
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 16,426
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 16,426
6 Credits/Payments:
a 2020 estimated tax payments and 2019 overpayment credited to 2020 6a 54,360
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld ........... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 54,360
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. Click to see attachment 8 102
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 37,832
11 Enter the amount of line 10 to be: Credited to 2021 estimated taxBullet37,832 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
Yes
 
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
Yes
 
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)
    bulletIN
    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 addressbulletWWW.SAMERIANFOUNDATION.ORG
    14
    The books are in care ofbulletCYNTHIA SIMON SKJODT Telephone no.bullet (317) 802-9220

    Located atbullet9650 COMMERCE DRIVE SUITE 532CARMELIN ZIP+4bullet46032
    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
    CYNTHIA SIMON SKJODT CHAIRMAN
    4.00     		0 0 0
    9650 COMMERCE DRIVE SUITE 532
    CARMEL,IN46032
    PAUL SKJODT PRESIDENT
    2.00     		0 0 0
    9650 COMMERCE DRIVE SUITE 532
    CARMEL,IN46032
    FONDA CRANDALL DIRECTOR
    4.00     		0 0 0
    9650 COMMERCE DRIVE SUITE 532
    CARMEL,IN46032
    BETSY NIEDERMEYER CHIEF OPERATING OFFICER
    20.00     		40,338 0 0
    9650 COMMERCE DRIVE SUITE 532
    CARMEL,IN46032
    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
    TAMMY OWEN ADMINISTRATOR
    40.00     		51,462 0 0
    9650 COMMERCE DRIVE SUITE 532
    CARMEL,IN46032
    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
    HAWTHORN - PNC BANK INVESTMENT ADVISOR 106,544
    PO BOX 94651
    CLEVELAND,OH44101
    STIFEL NICOLAUS & COMPANY INC INVESTMENT ADVISOR 100,425
    ONE FINANCIAL PLAZA 501 NORTH
    BROADWAY
    ST LOUIS,MO431022131
    JPMORGAN CHASE BANK NA INVESTMENT ADVISOR 65,487
    270 PARK AVENUE
    NEW YORK,NY100172014
    MARCUM FAMILY OFFICE SERVICES LLC CONSULTING SERVICES 57,600
    9102 N MERIDIAN ST SUITE 555
    INDIANAPOLIS,IN46260
    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
    60,183,560
    b
    Average of monthly cash balances.......................
    1b
    8,291,198
    c
    Fair market value of all other assets (see instructions)................
    1c
    4,779,093
    d
    Total (add lines 1a, b, and c).........................
    1d
    73,253,851
    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
    73,253,851
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
    1,098,808
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    72,155,043
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    3,607,752
    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
    3,607,752
    2a
    Tax on investment income for 2020 from Part VI, line 5......
    2a
    16,426
    b
    Income tax for 2020. (This does not include the tax from Part VI.)...
    2b
    270
    c
    Add lines 2a and 2b............................
    2c
    16,696
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    3,591,056
    4
    Recoveries of amounts treated as qualifying distributions................
    4
    0
    5
    Add lines 3 and 4............................
    5
    3,591,056
    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
    3,591,056
    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
    5,056,401
    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
    5,056,401
    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
    5,056,401
    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 3,591,056
    2 Undistributed income, if any, as of the end of 2020:
    a Enter amount for 2019 only....... 0
    b Total for prior years:20, 20, 20 0
    3 Excess distributions carryover, if any, to 2020:
    a From 2015...... 5,313,344
    b From 2016...... 5,918,694
    c From 2017...... 5,050,524
    d From 2018...... 4,856,575
    e From 2019...... 4,365,750
    fTotal of lines 3a through e........ 25,504,887
    4Qualifying distributions for 2020 from Part
    XII, line 4: bullet$ 5,056,401
    a Applied to 2019, but not more than line 2a 0
    b Applied to undistributed income of prior years
    (Election required—see instructions).....     		0
    c Treated as distributions out of corpus (Election
    required—see instructions)........     		0
    d Applied to 2020 distributable amount..... 3,591,056
    e Remaining amount distributed out of corpus 1,465,345
    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 26,970,232
    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) ...     		5,313,344
    9Excess distributions carryover to 2021.
    Subtract lines 7 and 8 from line 6a ......     		21,656,888
    10 Analysis of line 9:
    a Excess from 2016.... 5,918,694
    b Excess from 2017.... 5,050,524
    c Excess from 2018.... 4,856,575
    d Excess from 2019.... 4,365,750
    e Excess from 2020.... 1,465,345
    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:
    MR ED MARCUM
    9650 COMMERCE DRIVE SUITE 532
    CARMEL,IN46032
    (317) 802-9220
    bThe form in which applications should be submitted and information and materials they should include:
    WRITTEN APPLICATIONS SHOULD INCLUDE PURPOSE OF GRANT AND AMOUNT REQUESTED
    cAny submission deadlines:
    N/A
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    ACCEPTING FUNDING PROPOSALS BY INVITATION ONLY FROM 501(C)(3) NONPROFIT ORGANIZATIONS
    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
    500 FESTIVAL FOUNDATION
    21 VIRGINIA AVE STE 500
    INDIANAPOLIS,IN46204     		  PC EVA KOR MEMORIAL 5,000
    ACLU FOUNDATION
    125 BROAD ST 18TH FL
    NEW YORK,NY100042400     		  PC CONSTITUTION DEFENSE FUND 375,000
    AMERICAN RED CROSS
    1510 N MERIDIAN STREET
    INDIANAPOLIS,IN46202     		  PC TIFFANY CIRCLE 10,000
    CATCH THE STARS
    7013 CORPORATE CIRCLE
    INDIANAPOLIS,IN46278     		  PC ATHLETE SCHOLARSHIP 7,500
    CENTRAL INDIANA COMMUNITY FOUNDATION
    615 N ALABAMA ST SUITE 119
    INDIANAPOLIS,IN46204     		  PC INDIANAPOLIS FOUNDATION LILLY ENDOWMENT GIFT VII 150,000
    CENTRAL INDIANA COMMUNITY FOUNDATION
    615 N ALABAMA ST SUITE 119
    INDIANAPOLIS,IN46204     		  PC ANGEL INVESTORS 30,000
    CENTRAL INDIANA COMMUNITY FOUNDATION
    615 N ALABAMA ST SUITE 119
    INDIANAPOLIS,IN46204     		  PC HOUSING RECOVERY FUND 250,000
    CENTRAL INDIANA COMMUNITY FOUNDATION
    615 N ALABAMA ST SUITE 119
    INDIANAPOLIS,IN46204     		  PC HAMILTON COUNTY ENDOWMENT LILLY ENDOWMENT GIFT VII 100,000
    CHILD ADVOCATES
    8200 HAVERSTICK ROAD SUITE 240
    INDIANAPOLIS,IN46240     		  PC CASA PROGRAM 40,000
    GLEANER'S FOOD BANK
    3737 WALDEMERE AVENUE
    INDIANAPOLIS,IN46241     		  PC CAPITAL CAMPAIGN & BUILDING EXPANSION 20,000
    HUMANE SOCIETY OF HAMILTON COUNTY
    1721 PLEASANT ST
    NOBLESVILLE,IN46060     		  PC MEDICAL CENTER 312,500
    INDIANA UNIVERSITY FOUNDATION
    340 W MICHIGAN ST
    INDIANAPOLIS,IN46202     		  PC ASSEMBLY HALL RENOVATIONS 2,000,000
    INDIANA UNIVERSITY HILLEL CENTER
    730 E 3RD STREET
    BLOOMINGTON,IN47401     		  PC OPERATIONAL SUPPORT 40,000
    INDIANAPOLIS MARION COUNTY PUBLIC LIBRARY
    2450 N MERIDIAN STREET
    INDIANAPOLIS,IN46206     		  GOV CHILDREN'S PROGRAMMING 10,000
    INDIANAPOLIS NEIGHBORHOOD RESOURCE CENTER
    708 E MICHIGAN ST
    INDIANAPOLIS,IN46202     		  PC PUBLIC ALLIES PROGRAM SUPPORT 5,000
    INDIANAPOLIS ZOOLOGICAL SOCIETY
    1200 W WASHINGTON ST
    INDIANAPOLIS,IN46222     		  PC LOWELL NUSSBAUM SOCIETY MEMBERSHIP 5,000
    JEWISH FEDERATION
    6750 HOOVER ROAD
    INDIANAPOLIS,IN46260     		  PC HOOVER RENOVATION PROJECT 200,000
    JEWISH FEDERATION
    6750 HOOVER ROAD
    INDIANAPOLIS,IN46260     		  PC GENERAL FUND 25,000
    MEALS ON WHEELS
    708 E MICHIGAN ST
    INDIANAPOLIS,IN46202     		  PC BINGO BASH 5,000
    NEUROSURGICAL ATLAS (DR AARON COHEN)
    10777 CROOKED STICK LANE
    CARMEL,IN46032     		  PC OPERATIONAL SUPPORT 166,667
    PEACE LEARNING CENTER
    6040 DELONG RD
    INDIANAPOLIS,IN46254     		  PC TRIBES TRAINING PROGRAM 33,333
    PRIMROSE CHILDREN'S FOUNDATION
    3746 W 98TH ST
    CARMEL,IN46032     		  PC 2020 SPRING FLING 1,000
    REPRESENTS US EDUCATION FUND
    PO BOX 60008
    FLORENCE,MA01062     		  PC EDUCATION FUND 5,000
    UNITED STATES HOLOCAUST MEMORIAL MUSEUM
    100 RAOUL WALLENBERG PLACE SW
    WASHINGTON,DC200242126     		  PC BERNSTEIN FELLOW 1,000,000
    Total .................................bullet 3a 4,796,000
    bApproved for future payment
    CENTRAL INDIANA COMMUNITY FOUNDATION
    615 N ALABAMA ST SUITE 119
    INDIANAPOLIS,IN46204     		  PC HOUSING RECOVERY FUND 750,000
    Total .................................bullet 3b 750,000
    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 5,149  
    4 Dividends and interest from securities....     14 990,709  
    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.....     14 57,329  
    8 Gain or (loss) from sales of assets other than
    inventory ............     		    18 620,605  
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory          
    11 Other revenue: a
    b
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e).. 0 1,673,792 0
    13Total. Add line 12, columns (b), (d), and (e)..................
    13
    1,673,792
    (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
    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
    2020
    Name of the organization
    SAMERIAN FOUNDATION INC
     
    Employer identification number

    37-1439047
    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) (2020)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2020) Page 2
    Name of organization
    SAMERIAN FOUNDATION INC
          		Employer identification number
    37-1439047
    Part I
    Contributors
    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
    CYNTHIA SIMON SKJODT
     
    9910 TOWNE ROAD
     
    CARMEL, IN46032

    		$ 57,600


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    2
    SIMON 12 YEAR CHARITABLE LEAD ANNUITY TRUST
     
    C/O MCGUIRE WOODS LLP PO BOX 397
     
    RICHMOND, VA232180397

    		$ 4,026,182


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    3
    SIMON 15 YEAR CHARITABLE LEAD ANNUITY TRUST
     
    C/O MCGUIRE WOODS LLP PO BOX 397
     
    RICHMOND, VA232180397

    		$ 1,124,602


    (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) (2020)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2020)
    Page 3
    Name of organization
    SAMERIAN FOUNDATION INC
          		Employer identification number

    37-1439047
    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
     
    		$    
    (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
     
    		$    
    (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
     
    		$    
    (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) (2020)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2020)
    Page 4
    Name of organization
    SAMERIAN FOUNDATION INC
          		Employer identification number

    37-1439047
    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) (2020)
    Additional Data


    Software ID:  
    Software Version:  

    TY 2020 AccountingFeesSchedule
    Name:
    SAMERIAN FOUNDATION INC
    EIN:
    37-1439047
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ACCOUNTING FEES 34,935 0   34,935

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

    TY 2020 DepreciationSchedule
    Name:
    SAMERIAN FOUNDATION INC
    EIN:
    37-1439047
    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
    STEELCASE FURNITURE 2014-06-12 40,000 34,645 200DB 7.000000000000 3,570 0    
    STEELCASE FURNITURE 2014-08-15 24,452 21,178 200DB 7.000000000000 2,183 0    
    CONFERENCE ROOM SHELVING 2014-10-10 1,247 1,080 200DB 7.000000000000 111 0    
    2 CANVAS BANNERS 2014-10-24 598 518 200DB 7.000000000000 53 0    
    ELECTRICAL - CONFERENCE ROOM FLOOR RECEPTACLES 2014-07-16 1,250 458 SL 15.000000000000 83 0    
    ELECTRICAL - SUITE UPGRADES 2014-08-15 1,235 453 SL 15.000000000000 82 0    
    WINDOW GRAPHICS IN LOBBY 2014-08-15 699 257 SL 15.000000000000 47 0    
    COPIER 2015-06-05 10,179 7,908 200DB 7.000000000000 908 0    
    PHONE SYSTEM 2019-07-08 5,421 774 200DB 7.000000000000 1,328 0    

    TY 2020 GeneralExplanationAttachment
    Name:
    SAMERIAN FOUNDATION INC
    EIN:
    37-1439047
    Identifier Return Reference Explanation
    GREATER THAN 1000 CHARACTERS NEEDED FORM 8886 #1, LINE 7E RC IV, LLC IS AN INVESTOR IN RIVA CAPITAL PARTNERS IV, LP ("RIVA"). RIVA PASSED THROUGH FORM 8886 REFERENCING THE FOLLOWING TAXPAYER:EQUITY RESOURCE FUND 2017 HOLDINGS LLC SERIES 3, C/O ERF FUND 2017 MM, LLC ("EQUITY RESOURCE 2017")FEIN: 35-2573976.1280 MASSACHUSETTS AVE, 4TH FL CAMBRIDGE, MA 02138ALL REFERENCES TO THE TAXPAYER BELOW REFER TO EQUITY RESOURCE 2017 RATHER THAN RC IV LLC.THE TAXPAYER IS FILING BECAUSE THEY BECOME AWARE OF THEIR POTENTIAL INVOLVEMENT IN A "TRANSACTION OF INTEREST", WHICH REQUIRES DISCLOSURE UNDER SECTION 1.6001-4(D), SHORTLY AFTER NOVEMBER 1, 2016, WHEN NOTICE 2016-66 ("THE NOTICE") WAS PUBLISHED. THE TAXPAYER HAS TAKEN TAX DEDUCTIONS UNDER IRC 162 FOR INSURANCE PREMIUMS PAID TO GAH INSURANCE COMPANY, LLC ("GAH"), WHO WAS ESTABLISHED IN 2015 AS A CAPTIVE INSURANCE COMPANY UNDER THE LAWS OF THE STATE OF VERMONT. GAH MADE AN IRREVOCABLE ELECTION UNDER SECTION 831(B) IN 2015, TO BE A SMALL INSURANCE COMPANY TAXABLE ONLY ON INVESTMENT INCOME, LESS CERTAIN ADMINISTRATIVE EXPENSES. UNDER THIS ELECTION, ALL UNDERWRITING ACTIVITY IS EXCLUDED FROM GAH'S TAXABLE INCOME WHILE THE TAXPAYER, AS AN INSURED, CAN TAKE A DEDUCTION FOR THE PREMIUMS PAID TO GAH.THE TAXPAYER IS REPORTING ON A PROTECTIVE BASIS AS THEY DO NOT BELIEVE THEY MEET THE CRITERIA FOR REPORTING UNDER THE NOTICE ON AN INDIVIDUAL BASIS. HOWEVER, THE TAXPAYER IS INSURED BY GAH, IS RELATED TO OTHER INSURED ENTITIES AND HAS BEEN INFORMED THAT GAH MEETS THE CRITERIA FOR REPORTING UNDER THE NOTICE.THE TAXPAYER WOULD ONLY LOSE THE TAX DEDUCTION IN THE EVENT THAT GAH FAILED TO QUALIFY AS AN INSURANCE COMPANY FOR FEDERAL TAX PURPOSES. IF THIS WERE TRUE, THE DIRECT TAX BENEFIT WOULD BE DETERMINED SEPARATELY FOR EACH INSURED BASED ON THEIR RESPECTIVE TAX POSITION FOR THE RESPECTIVE TAX YEAR. AS SUCH, THE TAXPAYER IS UNABLE TO QUANTIFY THE ESTIMATED TAX BENEFIT UNDER THESE TRANSACTIONS.THE TAXPAYER HAS NOT RECEIVED ANY DIRECT OR INDIRECT FINANCING, NOR HAVE THEY OTHERWISE BEEN CONVEYED OR AGREED TO RECEIVE LOANS, GUARANTEES OR OTHER TRANSFER OF GAH'S CAPITAL.
    GREATER THAN 1000 CHARACTERS NEEDED FORM 8886 #2, LINE 7E RC IV, LLC IS AN INVESTOR IN RIVA CAPITAL PARTNERS IV, LP ("RIVA"). RIVA PASSED THROUGH FORM 8886 REFERENCING THE FOLLOWING TAXPAYER:EQUITY RESOURCE FUND 2018 C/O ERF FUND 2018 MM, LLC ("EQUITY RESOURCE 2018")FEIN: 35-2573976.1280 MASSACHUSETTS AVE, 4TH FL CAMBRIDGE, MA 02138ALL REFERENCES TO THE TAXPAYER BELOW REFER TO EQUITY RESOURCE 2018 RATHER THAN RC IV LLC.THE TAXPAYER IS FILING BECAUSE THEY BECOME AWARE OF THEIR POTENTIAL INVOLVEMENT IN A "TRANSACTION OF INTEREST", WHICH REQUIRES DISCLOSURE UNDER SECTION 1.6001-4(D), SHORTLY AFTER NOVEMBER 1, 2016, WHEN NOTICE 2016-66 ("THE NOTICE") WAS PUBLISHED. THE TAXPAYER HAS TAKEN TAX DEDUCTIONS UNDER IRC 162 FOR INSURANCE PREMIUMS PAID TO GAH INSURANCE COMPANY, LLC ("GAH"), WHO WAS ESTABLISHED IN 2015 AS A CAPTIVE INSURANCE COMPANY UNDER THE LAWS OF THE STATE OF VERMONT. GAH MADE AN IRREVOCABLE ELECTION UNDER SECTION 831(B) IN 2015, TO BE A SMALL INSURANCE COMPANY TAXABLE ONLY ON INVESTMENT INCOME, LESS CERTAIN ADMINISTRATIVE EXPENSES. UNDER THIS ELECTION, ALL UNDERWRITING ACTIVITY IS EXCLUDED FROM GAH'S TAXABLE INCOME WHILE THE TAXPAYER, AS AN INSURED, CAN TAKE A DEDUCTION FOR THE PREMIUMS PAID TO GAH.THE TAXPAYER IS REPORTING ON A PROTECTIVE BASIS AS THEY DO NOT BELIEVE THEY MEET THE CRITERIA FOR REPORTING UNDER THE NOTICE ON AN INDIVIDUAL BASIS. HOWEVER, THE TAXPAYER IS INSURED BY GAH, IS RELATED TO OTHER INSURED ENTITIES AND HAS BEEN INFORMED THAT GAH MEETS THE CRITERIA FOR REPORTING UNDER THE NOTICE.THE TAXPAYER WOULD ONLY LOSE THE TAX DEDUCTION IN THE EVENT THAT GAH FAILED TO QUALIFY AS AN INSURANCE COMPANY FOR FEDERAL TAX PURPOSES. IF THIS WERE TRUE, THE DIRECT TAX BENEFIT WOULD BE DETERMINED SEPARATELY FOR EACH INSURED BASED ON THEIR RESPECTIVE TAX POSITION FOR THE RESPECTIVE TAX YEAR. AS SUCH, THE TAXPAYER IS UNABLE TO QUANTIFY THE ESTIMATED TAX BENEFIT UNDER THESE TRANSACTIONS.THE TAXPAYER HAS NOT RECEIVED ANY DIRECT OR INDIRECT FINANCING, NOR HAVE THEY OTHERWISE BEEN CONVEYED OR AGREED TO RECEIVE LOANS, GUARANTEES OR OTHER TRANSFER OF GAH'S CAPITAL.
      STATEMENT FILED PURSUANT TO TREAS. REG. SECTION 1.6038B-1(C) (1) NAME OF TRANSFEROR: SAMERIAN FOUNDATION, INC. EIN: 37-1439047 ADDRESS: 9650 COMMERCE DRIVE CARMEL, IN 46032(2) (I) NAME OF TRANSFEREE: CERBERUS RESIDENTIAL INCOME FUND B, L.P. EIN: 98-1507594 ADDRESS: ONE NEXUS WAY CAMANA BAY, GRAND CAYMAN CJ KY1-9005 COUNTRY OF INCORPORATION: CAYMAN ISLANDS (II) ON OCTOBER 5, 2020 AND DECEMBER 8, 2020, SAMERIAN FOUNDATION, INC. TRANSFERRED $56,054 AND $107,295, RESPECTIVELY, TO THE TRANSFEREE IN EXCHANGE FOR SHARES OF COMMON STOCK. THE TRANSFEROR'S OWNERSHIP PERCENTAGE WAS 0.00% BEFORE THE TRANSFER AND 0.814233% AFTER THE TRANSFER.(3) THE FOLLOWING CONSIDERATION WAS RECEIVED BY THE U.S. TRANSFEROR: SHARES OF COMMON STOCK WITH A FAIR MARKET VALUE OF $163,349 (4) THE FOLLOWING PROPERTY WAS TRANSFERRED BY THE U.S. TRANSFEROR TO THE FOREIGN TRANSFEREE: (I) ACTIVE TRADE OR BUSINESS PROPERTY NOT APPLICABLE (II) STOCK OR SECURITIES NOT APPLICABLE (III) DEPRECIATED PROPERTY NOT APPLICABLE (IV) PROPERTY TO BE LEASED NOT APPLICABLE (V) PROPERTY TO BE SOLD NOT APPLICABLE (VI) TRANSFERS TO FSCS NOT APPLICABLE (VII) TAINTED PROPERTY NOT APPLICABLE (VIII) FOREIGN LOSS BRANCH NOT APPLICABLE (IX) OTHER INTANGIBLES NOT APPLICABLE(5) THE FOLLOWING PROPERTY OF A FOREIGN BRANCH WITH PREVIOUSLY DEDUCTED LOSSES SUBJECT TO THE RULES OF 1.367(A)-6T WAS TRANSFERRED BY THE U.S. TRANSFEROR TO THE FOREIGN TRANSFEREE: NOT APPLICABLE(6) THE TRANSFER OF PROPERTY BY THE U.S. TRANSFEROR TO THE U.S. TRANSFEREE IS AN EXCHANGE DESCRIBED IN SECTION 361(A) OR (B). THE CONDITIONS SET FORTH IN THE SECOND SENTENCE OF THE SECTION 367(A)(5), AND ANY REGULATIONS UNDER THAT SECTION, HAVE BEEN SATISFIED. THE FOLLOWING ADJUSTMENTS TO BASIS, OR OTHER ADJUSTMENTS, HAVE BEEN MADE TO THE PROPERTY TRANSFERRED: NOT APPLICABLE

    TY 2020 InvestmentsCorpBondsSchedule
    Name:
    SAMERIAN FOUNDATION INC
    EIN:
    37-1439047
    Name of Bond End of Year Book Value End of Year Fair Market Value
    HAWTHORN 9603 - FIXED INCOME:CORPORATE BONDS 1,213,753 1,225,153

    TY 2020 InvestmentsCorpStockSchedule
    Name:
    SAMERIAN FOUNDATION INC
    EIN:
    37-1439047
    Name of Stock End of Year Book Value End of Year Fair Market Value
    JPM 5004 - US LARGE CAP EQUITY 5,835,959 7,348,324
    JPM 5004 - US MID CAP EQUITY 563,984 701,984
    JPM 5004 - EAFE EQUITY 2,249,826 2,699,817
    JPM 5004 - JAPANESE LARGE CAP EQUITY 501,077 625,535
    JPM 5004 - ASIA EX-JAPAN EQUITY 593,416 796,898
    JPM 5004 - EMERGING MARKET EQUITY 1,138,674 1,484,649
    JPM 5004 - GLOBAL EQUITY 401,241 447,474
    MS 4761 - STOCKS 526,620 663,021
    HAWTHORN 9603 - EQUITIES:STOCKS:CONSUMER DISCRETIONARY 1,592,329 2,494,654
    HAWTHORN 9603 - EQUITIES:STOCKS:CONSUMER STAPLES 84,732 102,484
    HAWTHORN 9603 - EQUITIES:STOCKS:ENERGY 35,242 32,596
    HAWTHORN 9603 - EQUITIES:STOCKS:FINANCIAL 1,911,151 2,379,788
    HAWTHORN 9603 - EQUITIES:STOCKS:HEALTHCARE 1,727,502 2,298,647
    HAWTHORN 9603 - EQUITIES:STOCKS:INDUSTRIALS 457,212 610,701
    HAWTHORN 9603 - EQUITIES:STOCKS:INFORMATION TECHNOLOGY 1,505,096 4,332,979
    HAWTHORN 9603 - EQUITIES:STOCKS:MATERIALS 128,290 174,514
    HAWTHORN 9603 - EQUITIES:STOCKS:REAL ESTATE 318,867 313,286
    HAWTHORN 9603 - EQUITIES:STOCKS:TELECOMMUNICATION SERVICES 1,059,426 1,907,138
    HAWTHORN 9603 - EQUITIES:STOCKS:UTILITIES 53,867 77,140
    STIFEL 1647 - EQUITIES 3,519,292 4,295,591
    STIFEL 4305 - EQUITIES 5,468,208 7,496,278
    STIFEL 6034 - EQUITIES 1,908,417 2,288,464
    STIFEL 6869 - EQUITIES 907,013 1,102,124
    STIFEL 9253 - EQUITIES 1,624,376 1,930,113

    TY 2020 InvestmentsGovtObligationsSch
    Name:
    SAMERIAN FOUNDATION INC
    EIN:
    37-1439047
    US Government Securities - End of Year Book Value:

    385,670
    US Government Securities - End of Year Fair Market Value:

    385,993
    State & Local Government Securities - End of Year Book Value:


    0
    State & Local Government Securities - End of Year Fair Market Value:


    0


    TY 2020 InvestmentsOtherSchedule2
    Name:
    SAMERIAN FOUNDATION INC
    EIN:
    37-1439047
    Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
    JPM 5004 - HARD ASSETS AT COST 232,367 294,341
    JPM 5004 - US FIXED INCOME AT COST 2,430,530 2,518,032
    MS 4761 - EXCHANGE-TRADED & CLOSED-END FUNDS AT COST 133,364 135,003
    MS 4761 - MUTUAL FUNDS AT COST 80,118 90,997
    HAWTHORN 9603 - FIXED INCOME:ASSET BACKED AT COST 212,659 215,826
    HAWTHORN 9603 - OTHER FIXED INCOME AT COST 200,000 210,180
    HAWTHORN 9603 - EQUITIES:ETF AT COST 6,124,988 6,801,541
    HAWTHORN 9603 - EQUITIES:MUTUAL FUNDS AT COST 593,000 687,691
    HAWTHORN 9603 - OTHER EQUITIES AT COST 200,000 227,080
    STIFEL 1894 - MUTUAL FUNDS AT COST 27,999 27,999
    STIFEL 6273 - FIXED INCOME-OTHER AT COST 2,173,388 2,217,386
    STIFEL 6273 - MUTUAL FUNDS AT COST 108,090 108,090
    STIFEL 9253 - MUTUAL FUNDS AT COST 5,232,218 6,600,730
    VANGUARD 0355 - MUTUAL FUNDS AT COST 165,243 228,753
    VANGUARD 0355 - ETFS AT COST 1,441,321 2,041,656
    ARCHIPELAGO HOLDINGS AT COST 2,700,000 3,519,674
    CERBERUS RESIDENTIAL INCOME FUND B, L.P. AT COST 139,682 143,320
    RC IV, LLC AT COST 338,821 442,584
    VARDE EUROPE FUND OFFSHORE LP AT COST 619,669 887,440

    TY 2020 LandEtcSchedule2
    Name:
    SAMERIAN FOUNDATION INC
    EIN:
    37-1439047
    Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
    STEELCASE FURNITURE 40,000 38,215 1,785  
    STEELCASE FURNITURE 24,452 23,361 1,091  
    CONFERENCE ROOM SHELVING 1,247 1,191 56  
    2 CANVAS BANNERS 598 571 27  
    ELECTRICAL - CONFERENCE ROOM FLOOR RECEPTACLES 1,250 541 709  
    ELECTRICAL - SUITE UPGRADES 1,235 535 700  
    WINDOW GRAPHICS IN LOBBY 699 304 395  
    COPIER 10,179 8,816 1,363  
    PHONE SYSTEM 5,421 2,102 3,319  


    TY 2020 OtherDecreasesSchedule
    Name:
    SAMERIAN FOUNDATION INC
    EIN:
    37-1439047
    Description Amount
    INCOME ADJUSTMENT TO TIE TO 1099'S 5,388
    K-1 INCOME 5,702


    TY 2020 OtherExpensesSchedule
    Name:
    SAMERIAN FOUNDATION INC
    EIN:
    37-1439047
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    RC IV - OTHER EXPENSES 5,908 5,908   0
    HAWTHORN - 9603 - OTHER EXPENSES 1,145 1,145   0
    VARDE EUROPE GROUP - OTHER EXPENSES 762 762   0
    VARDE EUROPE GROUP - OTHER PORTFOLIO LOSS 162,161 162,161   0
    OFFICE SUPPLIES 3,892 0   3,892
    CLEANING SERVICES 3,190 0   3,190
    INSURANCE 2,696 0   2,696
    PAYROLL PROCESSING FEES 3,402 0   3,402
    UTILITIES 13,622 0   13,622
    TECHNOLOGY 3,177 0   3,177
    BANK SERVICE CHARGES 19 0   19


    TY 2020 OtherIncomeSchedule2
    Name:
    SAMERIAN FOUNDATION INC
    EIN:
    37-1439047
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    RC IV - ORDINARY INCOME -1,304 -1,304 -1,304
    RC IV - RENTAL INCOME -5,094 -5,094 -5,094
    RC IV - OTHER INCOME 4,498 4,498 4,498
    VARDE EUROPE GROUP, LP - OTHER INCOME 58,927 58,927 58,927
    PERSHING 5450 - FOREIGN TAX REFUNDS 4,670 4,670 4,670
    OTHER INCOME/LOSS -4,368 0 -4,368


    TY 2020 OtherIncreasesSchedule
    Name:
    SAMERIAN FOUNDATION INC
    EIN:
    37-1439047
    Description Amount
    FOREIGN PASS-THROUGH INCOME 117,085
    UNREALIZED GAIN/LOSS ADJUSTMENT 718
    PRIOR PERIOD ADJUSTMENT 103


    TY 2020 OtherLiabilitiesSchedule
    Name:
    SAMERIAN FOUNDATION INC
    EIN:
    37-1439047
    Description Beginning of Year - Book Value End of Year - Book Value
    IRA CONTRIBUTIONS PAYABLE 0 1,929


    TY 2020 OtherProfessionalFeesSchedule
    Name:
    SAMERIAN FOUNDATION INC
    EIN:
    37-1439047
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    INVESTMENT MANAGEMENT FEES 309,936 309,936   0
    CONSULTING FEES 57,600 0   57,600


    TY 2020 TaxesSchedule
    Name:
    SAMERIAN FOUNDATION INC
    EIN:
    37-1439047
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    HAWTHORN - 9603 - FOREIGN TAXES 3,415 3,415   0
    VANGUARD - 0355 - FOREIGN TAXES 573 573   0
    STIFEL - 1647 - FOREIGN TAXES 254 254   0
    STIFEL - 4305 - FOREIGN TAXES 205 205   0
    STIFEL - 9253 - FOREIGN TAXES 1,875 1,875   0
    MS - 4761 - FOREIGN TAXES 136 136   0
    PERSHING - 5450 - FOREIGN TAXES 2,428 2,428   0
    FEDERAL TAXES 75,677 0   0
    PAYROLL TAXES 6,256 0   6,256
    PROPERTY TAX EXPENSE 471 0   471