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. 1545-0047
2021
Open to Public Inspection
For calendar year 2021, or tax year beginning 01-01-2021 , and ending 12-31-2021
Name of foundation
NATHAN AND ESTHER K WAGNER
FAMILY FOUNDATION
Number and street (or P.O. box number if mail is not delivered to street address)1725 MCGOVERN AVENUE 200
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
HIGHLAND PARK, IL60035
A Employer identification number

36-4145039
B Telephone number (see instructions)

(847) 432-3666
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$7,204,455J 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) 191,026
2 Check bullet.............
3 Interest on savings and temporary cash investments 639 639  
4 Dividends and interest from securities... 131,443 112,523  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 Click to see attachment 722,966
b Gross sales price for all assets on line 6a 2,070,403
7 Capital gain net income (from Part IV, line 2)... 722,417
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 33,025 23,765  
12 Total. Add lines 1 through 11........ 1,079,099 859,344  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0 0   0
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment 12,785 6,393   6,392
c Other professional fees (attach schedule).... Click to see attachment 25,340 25,340   0
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment 13,634 917   0
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 21,188 14,453   215
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 72,947 47,103   6,607
25 Contributions, gifts, grants paid....... 86,000 86,000
26 Total expenses and disbursements. Add lines 24 and 25 158,947 47,103   92,607
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 920,152
b Net investment income (if negative, enter -0-) 812,241
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2021)
Form 990-PF (2021)
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............. 332,754 84,043 84,043
2 Savings and temporary cash investments......... 441,346 117,944 117,944
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) 21,989 0 0
b Investments—corporate stock (attach schedule)....... 2,426,350 Click to see attachment2,320,034 3,750,620
c Investments—corporate bonds (attach schedule)....... 75,000 Click to see attachment125,000 125,000
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 1,851,538 Click to see attachment2,975,526 3,126,848
14 Land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
15 Other assets (describe bullet) Click to see attachment6,366 Click to see attachment0 Click to see attachment0
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 5,155,343 5,622,547 7,204,455
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons 1,082,716 Click to see attachment695,096
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe bullet) Click to see attachment6,239 Click to see attachment11,519
23 Total liabilities (add lines 17 through 22)......... 1,088,955 706,615
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 4,066,388 4,915,932
29 Total net assets or fund balances (see instructions)..... 4,066,388 4,915,932
30 Total liabilities and net assets/fund balances (see instructions). 5,155,343 5,622,547
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
4,066,388
2
Enter amount from Part I, line 27a .....................
2
920,152
3
Other increases not included in line 2 (itemize) bullet
3
0
4
Add lines 1, 2, and 3 ..........................
4
4,986,540
5
Decreases not included in line 2 (itemize) bulletClick to see attachment
5
70,608
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
4,915,932
Form 990-PF (2021)
Form 990-PF (2021)
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 PUBLICLY TRADED SECURITIES      
b AMG FUNDS D 2019-01-01 2021-12-31
c ENERGY TRANSFER LP D 2019-01-01 2021-12-31
d NUSTAR ENERGY LP D 2019-01-01 2021-12-31
e LDR PREFERRED INCOME FUND LLC D 2019-01-01 2021-12-31
ALPHAKEYS MILLENIUM FUND II LLC P 2019-01-01 2021-12-31
GAIN ON EXCESS DISTRIBUTION - NUSTAR ENERGY LP D 2019-01-01 2021-12-31
GAIN ON EXCESS DISTRIBUTION - ENERGY TRANSFER LP D 2019-01-01 2021-12-31
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 1,997,353   1,346,921 650,432
b 31,110     31,110
c     10 -10
d 14   506 -492
e 21,120     21,120
469     469
1,909     1,909
1,709     1,709
16,170     16,170
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       650,432
b       31,110
c       -10
d       -492
e       21,120
      469
      1,909
      1,709
      16,170
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 2 722,417
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  
Form 990-PF (2021)
Form 990-PF (2021)
Page 4
Part V
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 All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) 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 11,290
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 11,290
6 Credits/Payments:
a 2021 estimated tax payments and 2020 overpayment credited to 2021 6a 3,172
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 15,000
d Backup withholding erroneously withheld ........... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 18,172
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8 70
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10 6,812
11 Enter the amount of line 10 to be: Credited to 2022 estimated taxBullet6,812 RefundedBullet 11 0
Part VI-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 XIV..................................
    7
    Yes
     
    8a
    Enter the states to which the foundation reports or with which it is registered (see instructions)
    bulletIL
    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 2021 or the taxable year beginning in 2021? See the instructions for Part XIII.
    If "Yes," complete Part XIII .............................
    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 (2021)
    Form 990-PF (2021)
    Page 5
    Part VI-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 ofbulletSUSAN WAGNER Telephone no.bullet (847) 432-3666

    Located atbullet1725 MCGOVERN AVENUE SUITE 200HIGHLAND PARKIL ZIP+4bullet60035
    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 2021, 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 VI-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? ...........
    1a(1)
     
    No
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person? ..............................
    1a(2)
    Yes
     
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
    1a(3)
     
    No
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
    1a(4)
     
    No
    (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)? ......................
    1a(5)
     
    No
    (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.) ...............
    1a(6)
     
    No
    b
    If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
    section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........
    1b
     
    No
    c
    ........bullet
    d
    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 2021? .............
    1d
     
    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 2021, did the foundation have any undistributed income (lines 6d
    and 6e, Part XII) for tax year(s) beginning before 2021?....................
    2a
     
    No
    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? ..............................
    3a
     
    No
    b
    If "Yes," did it have excess business holdings in 2021 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 2021.) .....................
    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 2021? ..
    4b
     
    No
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 6
    Part VI-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))? ..........
    5a(1)
     
    No
    (2) Influence the outcome of any specific public election (see section 4955); or to carry
    on, directly or indirectly, any voter registration drive? ....................
    5a(2)
     
    No
    (3) Provide a grant to an individual for travel, study, or other similar purposes? .............
    5a(3)
     
    No
    (4) Provide a grant to an organization other than a charitable, etc., organization described
    in section 4945(d)(4)(A)? See instructions ........................
    5a(4)
     
    No
    (5) Provide for any purpose other than religious, charitable, scientific, literary, or
    educational purposes, or for the prevention of cruelty to children or animals? .............
    5a(5)
     
    No
    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
     
     
    c
    .........bullet
    d
    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? .................
    5d
     
     
    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? .............................
    6a
     
    No
    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?
    7a
     
    No
    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? .........................
    8
     
    No
    Part VII
    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
    SUSAN WAGNER PRESIDENT
    1.00     		0 0 0
    1789 GREEN BAY ROAD 301
    HIGHLAND PARK,IL60035
    JOYCE CROFT VICE PRESIDENT
    0.00     		0 0 0
    4484 WOODFIELD BLVD
    BOCA RATON,FL33434
    LINDA WAGNER WEINER VICE PRESIDENT
    0.00     		0 0 0
    155 HARBOR DRIVE 4501
    CHICAGO,IL60601
    ALAN WITT TREASURER
    0.00     		0 0 0
    1155 WAYNE
    DEERFIELD,IL60015
    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 (2021)
    Form 990-PF (2021)
    Page 7
    Part VII
    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 VIII-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 VIII-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 (2021)
    Form 990-PF (2021)
    Page 8
    Part IX
    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
    6,035,358
    b
    Average of monthly cash balances.......................
    1b
    591,042
    c
    Fair market value of all other assets (see instructions)................
    1c
    0
    d
    Total (add lines 1a, b, and c).........................
    1d
    6,626,400
    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
    6,626,400
    4
    Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
    instructions) .............................
    4
    99,396
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. .......
    5
    6,527,004
    6
    Minimum investment return. Enter 5% (0.05) of line 5................
    6
    326,350
    Part X
    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 IX, line 6..................
    1
    326,350
    2a
    Tax on investment income for 2021 from Part V, line 5.......
    2a
    11,290
    b
    Income tax for 2021. (This does not include the tax from Part V.) ...
    2b
    2,676
    c
    Add lines 2a and 2b............................
    2c
    13,966
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    312,384
    4
    Recoveries of amounts treated as qualifying distributions................
    4
    0
    5
    Add lines 3 and 4............................
    5
    312,384
    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 XII, line 1 ...
    7
    312,384
    Part XI
    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
     
    b
    Program-related investments—total from Part VIII-B..................
    1b
     
    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 XII, line 4.
    4
     
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 9
    Part XII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2020     		(c)
    2020     		(d)
    2021
    1 Distributable amount for 2021 from Part X, line 7 312,384
    2 Undistributed income, if any, as of the end of 2021:
    a Enter amount for 2020 only....... 0
    b Total for prior years:20, 20, 20 0
    3 Excess distributions carryover, if any, to 2021:
    a From 2016...... 250,724
    b From 2017...... 94,753
    c From 2018...... 108,901
    d From 2019...... 114,227
    e From 2020......  
    f Total of lines 3a through e ........ 568,605
    4Qualifying distributions for 2021 from Part
    XI, line 4: bullet$ 92,607
    a Applied to 2020, 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 2021 distributable amount..... 92,607
    e Remaining amount distributed out of corpus 0
    5 Excess distributions carryover applied to 2021. 219,777 219,777
    (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 5 348,828
    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 2021. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2022 ..........     		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 2016 not
    applied on line 5 or line 7 (see instructions) ...     		30,947
    9 Excess distributions carryover to 2022.
    Subtract lines 7 and 8 from line 6a ......     		317,881
    10 Analysis of line 9:
    a Excess from 2017.... 94,753
    b Excess from 2018.... 108,901
    c Excess from 2019.... 114,227
    d Excess from 2020....  
    e Excess from 2021....  
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 10
    Part XIII
    Private Operating Foundations (see instructions and Part VI-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 2021, 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) 2021 (b) 2020 (c) 2019 (d) 2018
             
    b 85% (0.85) of line 2a .........          
    c Qualifying distributions from Part XI,
    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 IX, 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 XIV
    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).)
    SUSAN WAGNER
    bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
    ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number or email address of the person to whom applications should be addressed:
    bThe form in which applications should be submitted and information and materials they should include:
    cAny submission deadlines:
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 11
    Part XIV
    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
    WASHINGTON INSTITUTE FOR NEAR EAST POLICY
    1828 L STREET NW SUITE 1050
    WASHINGTON,DC20036     		NONE PC GENERAL SUPPORT 86,000
    Total .................................bullet 3a 86,000
    bApproved for future payment
    Total .................................bullet 3b 0
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 12
    Part XV-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 ...........     		    14 639  
    4 Dividends and interest from securities ....          
    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 ............     		901101 549 18 722,417  
    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) .. 28,729 859,344 0
    13Total. Add line 12, columns (b), (d), and (e)..................
    13
    888,073
    (See worksheet in line 13 instructions to verify calculations.)
    Part XV-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 XV-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 (2021)
    Form 990-PF (2021)
    Page 13
    Part XVI
    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 (2021)
    Additional Data


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description
    Schedule B
    (Form 990)
    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
    2021
    Name of the organization
    NATHAN AND ESTHER K WAGNER
    FAMILY FOUNDATION
    Employer identification number

    36-4145039
    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) (2021)
    Schedule B (Form 990) (2021) Page 2
    Name of organization
    NATHAN AND ESTHER K WAGNER
    FAMILY FOUNDATION         		Employer identification number
    36-4145039
    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
    NATHAN WAGNER
    1269 WATERS EDGE LANE
     
    NORTHBROOK, IL60062

    		$ 191,026


    (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.)
    (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) (2021)
    Schedule B (Form 990) (2021)
    Page 3
    Name of organization
    NATHAN AND ESTHER K WAGNER
    FAMILY FOUNDATION         		Employer identification number

    36-4145039
    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
    1
    		 PUBLICLY TRADED SECURITIES $ 191,026 2021-06-04
    (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) (2021)
    Schedule B (Form 990) (2021)
    Page 4
    Name of organization
    NATHAN AND ESTHER K WAGNER
    FAMILY FOUNDATION         		Employer identification number

    36-4145039
    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) (2021)
    Additional Data


    Software ID:  
    Software Version:  

    TY 2021 AccountingFeesSchedule
    Name:
    NATHAN AND ESTHER K WAGNER
     
    FAMILY FOUNDATION
    EIN:
    36-4145039
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    PROFESSIONAL FEES 12,785 6,393   6,392

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

    TY 2021 GainLossSaleOtherAssetsSch
    Name:
    NATHAN AND ESTHER K WAGNER
     
    FAMILY FOUNDATION
    EIN:
    36-4145039
    Name Date Acquired How Acquired Date Sold Purchaser Name Gross Sales Price Basis Basis Method Sales Expenses Total (net) Accumulated Depreciation
    ALPHAKEYS MILLENIUM FUND II LLC   PURCHASED     549   COST 0 549  

    TY 2021 InvestmentsCorpBondsSchedule
    Name:
    NATHAN AND ESTHER K WAGNER
     
    FAMILY FOUNDATION
    EIN:
    36-4145039
    Name of Bond End of Year Book Value End of Year Fair Market Value
    CITIGROUP GLOBAL MARKETS L/O TA-CYN IWM XLK 125,000 125,000

    TY 2021 InvestmentsCorpStockSchedule
    Name:
    NATHAN AND ESTHER K WAGNER
     
    FAMILY FOUNDATION
    EIN:
    36-4145039
    Name of Stock End of Year Book Value End of Year Fair Market Value
    NORTH STAR MICRO CAP FUND CL I (NSMVX) 175,876 329,937
    ISHARES TRUST CMBS ETF (CMBS) 33,622 32,666
    ISHARES US ELF TR BLACKROCK ST MAT (NEAR) 56,980 56,793
    ISHARES IBONDS DEC 2022 TERM CORPORATE ETF (IBDN) 43,791 43,341
    PIMCO ENHANCED SHORT MATURITY ACTIVE ETF USD (MINT) 13,979 13,914
    SPDR PORTFOLIO SHORT TERM CORPORATE BOND ETF (SPSB) 17,408 17,560
    ARES ACQUISITION CORP COM CL A (AAC) 5,643 5,620
    ABERDEEN EMERGING MARKETS EQUITY INCOME FUND INC (AEF) 18,922 20,251
    ABERDEEN TOTAL DYNAMIC DIVD FD COM SH BEN INT (AOD) 29,302 35,934
    BARINGS BDC INC COM(BBDC) 51,167 53,899
    BLACKROCK FLOATING RATE INCOME COM (FRA) 37,759 42,076
    BLACKROCK INNOVATION AND GRW SHS BEN INT (BIGZ) 2,820 2,734
    BLACKROCK CAP ALLOCATION TRCOM (BCAT) 8,630 8,908
    COHEN & STEERS TAX AD VAN PA) S COM (PTA) 11,730 11,977
    DOUBLELINE YIELD OPPORTUNITIES CON (DLY) 8,413 8,583
    GDL FD COM SH BEN IT(GDL) 17,349 17,806
    HAMILTON LANE ALLIANCE HLDGS I COM CL A (HLAH) 8,539 8,578
    INVESCO SENIOR INCOME TRUST(WR) 4,613 4,551
    JAPAN SMALLER CAPITALIZATION F COM (JOF) 19,876 17,361
    MACQUARIE GLOBAL INFRASTRUCTURE COM (MGU) 32,448 33,451
    NEUBERGER BERMAN MLP & ENERGY COM (NML) 22,990 22,411
    NUVEEN MORTGAGE AND INCOME FD COM (JLS) 29,688 32,313
    NUVEEN REAL ASSEI INCOME &GRO COIL (JRI) 25,851 26,614
    NUVEEN MULTI-MKT INCOME FD COM (JMM) 4,694 5,033
    NUVEEN CR OPPORTUNITIES 2022 T COM (JCO) 8,490 8,454
    NUVEEN MULTI ASSET INCOME FUND COM (NMAI) 16,221 16,654
    PIMCO ENERGY &TACTICAL CR OPP COM SHS BEN INT (NRGX) 16,980 17,942
    PGIM SHORT DUR HIG YLD OPP FD COM (SDHY) 14,921 15,131
    PRINCIPAL REAL ESTATE INCOME F SHS BEN INT(PGZ) 22,263 23,496
    SABA CAPITAL INCOME & OPRNT FD SHARES (BRW) 71,000 46,090
    SPECIAL OPPORTUNITIES FUND INC COM STK USD0001 (SPE) 61,429 65,431
    SPECIAL OPPORTUNITIES FUND INC COM STK USD0001 (SPE) 36,090 37,250
    TCW SPECIAL PURPOSE ACQU CORP COM CIA (TSPQ) 6,241 6,315
    TCW SPECIAL PURPOSE ACQU CORP COM CIA (TSPQ) 668 673
    TEMPLETON EMERGING MKTS FD COM (EMF) 1,067 1,267
    TEMPLETON EMERGING MKTS FD COM (EMF) 10,806 12,383
    TORTOISE PWR &ENERGV INFRASIR COM (TPZ) 31,329 36,965
    VERTICAL CAP INCOME FD SHS BEN INT (VCIF) 31,231 31,069
    VIRTUS DIVIDEND INTEREST APR COM(NFJ) 36,640 51,087
    VIRTUS DIVIDEND INTEREST APR COM(NFJ) 23,438 31,028
    VOYA GLBL EQTY DVD &PRM OPP(IGD) 10,809 11,520
    WESTERN ASSET DIVERSIFIED INCM COM SHS BEN INT (WDI) 17,973 18,072
    AG MTG INVT TB INC PFD SER B 8.00000% (MITPRB) 21,251 26,394
    AG MTG INVT LB INC CUM PFD SER C 8.00000% (MITTPRC) 23,425 22,872
    ARMOUR RESIDENTIAL REIT INC SER C CUM PFD 7.00000% (ARIRPRC 10,673 13,986
    CHIMERA INVESTMENT CORPORATION 800000% PFD (CIMPRB) 29,670 34,620
    EAGLE POINT CREDIT COMPANY INC NT 28 6.68750% 04/30/2028 PFD (ECCX) 9,824 10,005
    INVESCO MORTGAGE CAPITAL INC PFD SER C 7.50000% (IVRPRC) 2,818 2,789
    MFA FINL INC PFD SERB 7.50000% (MFAPRB) 24,883 26,458
    RIVERNORTH SPECIALTY FIN CORP PFD A 0.00000% 10/31/2024 (RMPLPR) 10,514 10,838
    SARATOGA INVT CORP NT 25 7.25000% 06/30/2025 PFD (SAK) 2,839 2,810
    SPECIAL OPPORTUNITIES FD INC RTS EXP 01/21/2022 (SPERT) 0 37
    SPECIAL OPPORTUNITIES FD INC RTS EXP 01/21/2022 (SPERT) 0 21
    3M COMPANY (MMM) 1,361 1,776
    ABBOTT LABORATORIES (ABIT) 2,545 4,504
    ACCENTURE PLC IRELAND CL A (ACN) 1,226 2,902
    ACTIVISION BLIZZARD INC(AIVI) 3,050 2,794
    AIR PROD & CHEM INC (APO) 763 1,826
    AMERICAN INC(AMGN) 1,862 3,150
    AMERICAN TOWER CORP (ANT) 3,267 3,803
    AMERISOURCEBERGEN CORP (ABC) 1,652 2,126
    AMDOCS LIMITED ORD (DCIX) 1,816 2,245
    APPLE INC (AAPL) 1,898 5,327
    BECTON DICKINSON & CO (BDX) 285 503
    BHP GROUP LIMITED ADR (BHP) 1,577 1,750
    BROADCOM INC (AVGO) 1,201 3,327
    CARDINAL HEALTH INC (CAN) 2,948 3,759
    CERNER CORP (CERN) 1,655 2,136
    CHEVRON CORP (CYX) 3,624 5,046
    CHUBB LTD (CB) 1,596 2,320
    CLOROX CO (CLX) 3,308 2,790
    COMCAST CORP (NEW) CLASS A (CMCSA) 1,341 1,913
    CONSTELLATION BRANDS INCCLA(SIZ) 1,353 2,259
    COSTCO WHOLESALECORP NEW (COST) 1,551 5,677
    CUMMINS INC (CV) 1,379 1,745
    DISCOVER FINCL SYCS (DFS) 3,244 9,014
    DOLLAR GEN CORP NEW COM (DG) 3,055 3,537
    DXC TECHNOLOGY COMPANY (DXC) 241 547
    EATON CORP PLC SHS (ETN) 1,084 2,765
    EDWARD LIFESCIENCES CORP (EW) 25,187 295,374
    ELI LILLY & CO (LLY) 1,428 3,038
    EQUINIX INC (EQIX 3,028 3,383
    GALLAGHER ARTHUR J & CO(AJG) 1,060 2,715
    GENUINE PARTS CO(GPC) 1,116 2,243
    GOLDMAN SACHS GRP INC (GS) 2,946 6,121
    GREEN BRICK PARTNERS IRC (GRBX) 66 455
    HANESBRANDS INC (HBI) 844 1,605
    HOME DEPOT INC (HI)) 10,888 63,082
    HONEYWELL INIL INC(HON 1,168 2,085
    IDEXX LABS (IDXX) 1,902 3,292
    INTEL CORP (INTC) 45,231 98,777
    INTERCONTINENTAL EXCHANGE INC (ICE) 1,509 2,188
    INTUIT INC (INTU) 3,038 7,075
    LANDS END INC NEW (ID 230 177
    LENNAR CORPORATION (LEN) 825 2,439
    LOGITECH INTL SA (LOGI) 3,289 3,206
    MARVELL TECHNOLOGY GROUP LTD (MRVL) 3,381 7,437
    MICROSOFT CORP (MSFT) 13,586 111,658
    MONOLITHIC PWR SYSTEMS INC (MPWR) 1,260 3,453
    NIKE INC B (NKE) 2,506 4,833
    NOVO NORDISK A/S ADR (NVO) 1,695 2,688
    NVIDIA CORPORATION (NVDA) 847 3,529
    ORACLE CORP (ORCL) 3,211 5,145
    PERKIN ELMER INC (PKI) 2,617 5,630
    POOL CORP (POOL) 1,442 2,264
    PROCTER & GAMBLE (PG) 1,249 1,963
    SANOFI ADR (SNY) 2,236 2,505
    SOUTHERN COPPER CORP (SCCO) 1,265 2,160
    STERLING CONSTRIJCIION CON (SIRL) 99 289
    STRYKER CORP (SYK) 2,144 4,279
    TAIWAN SMCNDCTR MFG CO LTD ADR ITSU) 993 2,527
    TARGET CORPORATION (TGT) 2,616 5,323
    THERMO FISHER SCIENIIFIC(TMO) 1,440 2,002
    TORONTO DOOM BK NEW (TD) 51,336 112,796
    TRACTOR SUPPLY CO (TSCO) 1,105 2,863
    TRANE TECHNOLOGIES PLC (TT) 3,140 5,253
    UNION PACIFIC CORP (UNP) 874 2,015
    UNITEDHEALTH GP INC (UNH) 2,985 5,524
    VERIZON COMMUNICATIONS (VZ) 3,174 2,858
    VIACOMCBS INC CL B (YIAC 473 272
    VIATRIS INC (VIRS) 543 704
    VISA INC CL A(V) 3,195 3,467
    W W GRAINGER INC (GWW) 1,547 2,591
    WALMART INC(WMT) 1,271 1,736
    ABBOTT LABS 28,843 35,889
    ADOBE INC. (DELAWARE) 5,195 31,755
    ALPHABET INC CL A 46,686 118,779
    AMAZON.COM INC 74,937 126,705
    AMERICAN TOWER CORP REIT 17,393 22,815
    AMERIPRISE FINANCIAL INC 13,914 34,088
    APPLE INC 54,984 96,421
    APPLIED MATERIALS INC 24,154 30,843
    BOOKING HLDGS INC 18,049 19,194
    BOSTON SCIENTIFIC CORP 24,128 25,828
    COSTCO WHOLESALE CORP 14,054 28,385
    DANAHER CORP 7,030 19,741
    DOLLAR GEN CORP NEW 18,145 22,404
    FIDELITY NATL INFORMATION SVCS 31,580 26,523
    HOME DEPOT INC 22,509 38,596
    HONEYWELL INTL INC 12,747 17,515
    INTERCONTINENTALEXCHANGE GROUP 8,572 22,157
    LAUDER ESTEE COS CL A 7,119 16,659
    LOWES COMPANIES INC 14,720 38,772
    META PLATFORMS INC CL A 42,300 75,342
    MICROSOFT CORP 71,295 189,012
    NIKE INC CL B 16,673 19,000
    O REILLY AUTOMOTIVE INC 14,649 34,605
    PARKER HANNIFIN CORP 21,199 31,176
    ROCKWELL AUTOMATION INC NEW 6,764 15,698
    S&P GLOBAL INC 12,504 15,574
    SALESFORCE.COM INC 28,555 36,341
    SHERWIN WILLIAMS CO 15,699 29,581
    TEXAS INSTRUMENTS 27,275 28,647
    THERMO FISHER SCIENTIFIC INC 6,948 18,015
    TJX COS INC NEW 32,542 44,869
    UNION PACIFIC CORP 31,338 35,774
    UNITED HEALTH GROUP INC 14,613 30,128
    VISA INC CL A 32,471 55,261

    TY 2021 InvestmentsOtherSchedule2
    Name:
    NATHAN AND ESTHER K WAGNER
     
    FAMILY FOUNDATION
    EIN:
    36-4145039
    Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
    AMG FUNDS AT COST 750,794 826,204
    LDR PREFERRED INCOME FUND LLC AT COST 320,173 342,057
    ALPHAKEYS MILLENIUM FUND II LLC AT COST 369,810 366,223
    NINETEEN77 GLOBAL MERGER ARBITRAGE LTD AT COST 502,500 588,114
    SOLA I L-BAND 2Y AT COST 24,291 36,155
    SOLUS LT OPPORTUNITIES EVERGREEN FUND OFFSHORE LP AT COST 225,709 171,118
    NINETEEN77 ENVIRONMENTAL FOCUS FD AT COST 303,000 313,259
    BLACKSTONE PRIVATE CREDIT FUND CLASS S AT COST 328,250 327,577
    BLACKSTONE REAL ESTATE INCOME TRUST INC CL S AT COST 150,999 156,141

    TY 2021 LoansFromOfficersSchedule
    Name:
    NATHAN AND ESTHER K WAGNER
     
    FAMILY FOUNDATION
    EIN:
    36-4145039

    Item No. 1
    Lender's Name E-R EQUITIES CO
    Lender's Title  
    Original Amount of Loan 300000
    Balance Due 545229
    Date of Note 2020-05
    Maturity Date  
    Repayment Terms DEMAND
    Interest Rate 0.000000000000
    Security Provided by Borrower NONE
    Purpose of Loan CHARITABLE ACTIVITIES
    Description of Lender Consideration CASH
    Consideration FMV 300000

    Item No. 2
    Lender's Name JLS YACKTMAN VENTURE
    Lender's Title  
    Original Amount of Loan 150000
    Balance Due  
    Date of Note 2020-03
    Maturity Date  
    Repayment Terms DEMAND
    Interest Rate 0.000000000000
    Security Provided by Borrower NONE
    Purpose of Loan CHARITABLE ACTIVITIES
    Description of Lender Consideration CASH
    Consideration FMV  

    Item No. 3
    Lender's Name WC TRUST JV
    Lender's Title  
    Original Amount of Loan 250000
    Balance Due 149867
    Date of Note 2016-12
    Maturity Date  
    Repayment Terms DEMAND
    Interest Rate 0.000000000000
    Security Provided by Borrower NONE
    Purpose of Loan CHARITABLE ACTIVITIES
    Description of Lender Consideration CASH
    Consideration FMV 150000

    Item No. 4
    Lender's Name SUSAN WAGNER REVOCABLE TRUST
    Lender's Title  
    Original Amount of Loan 40000
    Balance Due  
    Date of Note 2018-09
    Maturity Date  
    Repayment Terms DEMAND
    Interest Rate 0.000000000000
    Security Provided by Borrower NONE
    Purpose of Loan CHARITABLE ACTIVITIES
    Description of Lender Consideration CASH
    Consideration FMV 190000


    TY 2021 OtherAssetsSchedule
    Name:
    NATHAN AND ESTHER K WAGNER
     
    FAMILY FOUNDATION
    EIN:
    36-4145039
    Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
    SUSPENSE 6,366    


    TY 2021 OtherDecreasesSchedule
    Name:
    NATHAN AND ESTHER K WAGNER
     
    FAMILY FOUNDATION
    EIN:
    36-4145039
    Description Amount
    COST BASIS ADJUSTMENT 70,608


    TY 2021 OtherExpensesSchedule
    Name:
    NATHAN AND ESTHER K WAGNER
     
    FAMILY FOUNDATION
    EIN:
    36-4145039
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ANNUAL FILING FEES 10 0   10
    K-1 PASS-THROUGH DEDUCTIONS 20,973 14,453   0
    OFFICE EXPENSE 205 0   205


    TY 2021 OtherIncomeSchedule2
    Name:
    NATHAN AND ESTHER K WAGNER
     
    FAMILY FOUNDATION
    EIN:
    36-4145039
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    ALPHAKEYS MILLENIUM FUND II LLC 15,492 6,232 15,492
    FIDELITY #5699 15,961 15,961 15,961
    LDR PREFERRED INCOME FUND LLC 353 353 353
    UBS #4863 1,219 1,219 1,219


    TY 2021 OtherLiabilitiesSchedule
    Name:
    NATHAN AND ESTHER K WAGNER
     
    FAMILY FOUNDATION
    EIN:
    36-4145039
    Description Beginning of Year - Book Value End of Year - Book Value
    ENERGY TRANSFER LP 5,546 6,928
    NUSTAR ENERGY LP 693 3,522
    SUSPENSE 0 1,069


    TY 2021 OtherProfessionalFeesSchedule
    Name:
    NATHAN AND ESTHER K WAGNER
     
    FAMILY FOUNDATION
    EIN:
    36-4145039
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    INVESTMENT ADVISORY FEES 25,340 25,340   0


    TY 2021 TaxesSchedule
    Name:
    NATHAN AND ESTHER K WAGNER
     
    FAMILY FOUNDATION
    EIN:
    36-4145039
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    FOREIGN TAXES PAID 917 917   0
    FEDERAL EXCISE TAX 5,665 0   0
    STATE TAXES PAID 7,052 0   0