Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
right arrowDo not enter social security numbers on this form as it may be made public.
right arrowGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2022
Open to Public Inspection
For calendar year 2022, or tax year beginning 01-01-2022 , and ending 12-31-2022
Name of foundation
THE SHARON D LUND FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address)725 TOWN AND COUNTRY ROAD 520
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
ORANGE, CA92868
A Employer identification number

23-7306460
B Telephone number (see instructions)

(714) 569-5000
C right arrow
G Check all that apply:

D 1. Foreign organizations, check here............. right arrow
2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow
E right arrow
H Check type of organization:
F right arrow
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)right arrow$122,245,660J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule)  
2 Check right arrow.............
3 Interest on savings and temporary cash investments 18,421 18,421  
4 Dividends and interest from securities... 1,236,118 1,236,118  
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
List of Attached Documents:
// Content
2,336,850
b Gross sales price for all assets on line 6a 20,054,584
7 Capital gain net income (from Part IV, line 2)... 2,325,566
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
List of Attached Documents:
// Content
455,148 99,693  
12 Total. Add lines 1 through 11........ 4,046,537 3,679,798  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 155,750 0   155,750
14 Other employee salaries and wages......        
15 Pension plans, employee benefits....... 12,139 0   12,139
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
41,400 0   41,400
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
215,515 210,613   4,902
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
4,049 4,049   0
19 Depreciation (attach schedule) and depletion...      
20 Occupancy.............. 74,490 0   74,490
21 Travel, conferences, and meetings....... 2,055 0   2,055
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
23,309 0   23,309
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 528,707 214,662   314,045
25 Contributions, gifts, grants paid....... 7,506,962 7,506,962
26 Total expenses and disbursements. Add lines 24 and 25 8,035,669 214,662   7,821,007
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -3,989,132
b Net investment income (if negative, enter -0-) 3,465,136
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2022)
Form 990-PF (2022)
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.............   250 250
2 Savings and temporary cash investments......... 1,008,192 457,522 457,522
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow        
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
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) right arrow  
Less: allowance for doubtful accounts right arrow        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)....... 70,690,650 Click to see attachment
List of Attached Documents:
// Content
55,325,516 		55,325,516
c Investments—corporate bonds (attach schedule)....... 22,785,013 Click to see attachment
List of Attached Documents:
// Content
14,878,655 		14,878,655
11 Investments—land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 66,101,971 Click to see attachment
List of Attached Documents:
// Content
51,523,213 		51,523,213
14 Land, buildings, and equipment: basis right arrow41,532
Less: accumulated depreciation (attach schedule) right arrow41,532      
15 Other assets (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
141,365 		Click to see attachment
List of Attached Documents:
// Content
60,504 		Click to see attachment
List of Attached Documents:
// Content
60,504
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 160,727,191 122,245,660 122,245,660
Liabilities 17 Accounts payable and accrued expenses.......... 37,500 38,670
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 right arrow) Click to see attachment
List of Attached Documents:
// Content
936,742 		Click to see attachment
List of Attached Documents:
// Content
398,630
23 Total liabilities (add lines 17 through 22)......... 974,242 437,300
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here right arrow
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions........... 159,752,949 121,808,360
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here right arrow
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........    
27 Paid-in or capital surplus, or land, bldg., and equipment fund    
28 Retained earnings, accumulated income, endowment, or other funds    
29 Total net assets or fund balances (see instructions)..... 159,752,949 121,808,360
30 Total liabilities and net assets/fund balances (see instructions). 160,727,191 122,245,660
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
159,752,949
2
Enter amount from Part I, line 27a .....................
2
-3,989,132
3
Other increases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
3
204
4
Add lines 1, 2, and 3 ..........................
4
155,764,021
5
Decreases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
5
33,955,661
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
121,808,360
Form 990-PF (2022)
Form 990-PF (2022)
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   2022-01-01 2022-12-31
b ALTERNATIVE INVESTMENTS P 2022-01-01 2022-12-31
c CAPITAL GAINS DIVIDENDS P    
d
e
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a 16,986,108   17,717,734 -731,626
b 3,048,772     3,048,772
c 8,420     8,420
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69 		(j)
Adjusted basis
as of 12/31/69 		(k)
Excess of col. (i)
over col. (j), if any
a       -731,626
b       3,048,772
c       8,420
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 2,325,566
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 (2022)
Form 990-PF (2022)
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 right arrow 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) 1 48,165
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 48,165
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 48,165
6 Credits/Payments:
a 2022 estimated tax payments and 2021 overpayment credited to 2022 6a 104,112
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.............. 7 104,112
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2221 is attached. Click to see attachment
List of Attached Documents:
// Content
8 0
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10 55,947
11 Enter the amount of line 10 to be: Credited to 2023 estimated taxright arrow55,947 Refundedright arrow 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. right arrow$ 0(2) On foundation managers.right arrow$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
round bullet By language in the governing instrument, or
round bullet 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)
right arrowCA
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
 
No
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 2022 or the taxable year beginning in 2022? 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 (2022)
Form 990-PF (2022)
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 instructionsClick to see attachment
List of Attached Documents:
// Content
.................
12
Yes
 
13
Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
13
Yes
 
Website addressright arrowN/A
14
The books are in care ofright arrowROBERT L WILSON Telephone no.right arrow (714) 569-5000

Located atright arrow725 TOWN AND COUNTRY ROAD 520ORANGECA ZIP+4right arrow92868
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........right arrow
and enter the amount of tax-exempt interest received or accrued during the year ........right arrow
15
 
16 At any time during calendar year 2022, 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 right arrow
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)
 
No
(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
 
 
c
Organizations relying on a current notice regarding disaster assistance check here ........right arrow
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 2022? .............
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 2022, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2022?....................
2a
 
No
If "Yes," list the years right arrow20, 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.
right arrow20, 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 2022 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 2022.) .....................
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 2022? ..
4b
 
No
Form 990-PF (2022)
Form 990-PF (2022)
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
Organizations relying on a current notice regarding disaster assistance check .........right arrow
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
MICHELLE LUND PRESIDENT
3.00 		0 0 0
725 TOWN AND COUNTRY ROAD
ORANGE,CA92868
KAREN PRESLEY VICE PRESIDENT
23.00 		77,875 0 0
725 TOWN AND COUNTRY ROAD
ORANGE,CA92868
ROBERT WILSON SECRETARY/TREASURER
3.00 		0 0 0
725 TOWN AND COUNTRY ROAD
ORANGE,CA92868
ERIC GOWEY ASST. SECRETARY/TREASURER
3.00 		0 0 0
725 TOWN AND COUNTRY ROAD
ORANGE,CA92868
WARREN SPECTER DIRECTOR
3.00 		0 0 0
725 TOWN AND COUNTRY ROAD
ORANGE,CA92868
MARIE SACKETT VICE PRESIDENT
20.00 		77,875 0 0
725 TOWN AND COUNTRY ROAD
ORANGE,CA92868
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...................right arrow 0
Form 990-PF (2022)
Form 990-PF (2022)
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
BMO FAMILY OFFICE LLC INVESTMENT MANAGEMENT 150,000
4380 SW MACADAM AVENUE
PORTLAND,OR97259
NORTHERN TRUST BANK CUSTODIAL SERVICES 60,613
50 SOUTH LASALLE STREET B-10
CHICAGO,IL60603
Total number of others receiving over $50,000 for professional services.............right arrow0
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.........................right arrow0
Form 990-PF (2022)
Form 990-PF (2022)
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
135,310,469
b
Average of monthly cash balances.......................
1b
805,493
c
Fair market value of all other assets (see instructions)................
1c
3,752
d
Total (add lines 1a, b, and c).........................
1d
136,119,714
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
136,119,714
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
2,041,796
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
134,077,918
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
6,703,896
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
6,703,896
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
48,165
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
48,165
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
6,655,731
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
6,655,731
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
6,655,731
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
7,821,007
b
Program-related investments—total from Part VIII-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 XII, line 4. .......
4
7,821,007
Form 990-PF (2022)
Form 990-PF (2022)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2021 		(c)
2021 		(d)
2022
1 Distributable amount for 2022 from Part X, line 7 6,655,731
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2021 only....... 0
b Total for prior years:20, 20, 20 0
3 Excess distributions carryover, if any, to 2022:
a From 2017...... 470,371
b From 2018...... 870,337
c From 2019...... 959,118
d From 2020......  
e From 2021......  
f Total of lines 3a through e ........ 2,299,826
4Qualifying distributions for 2022 from Part
XI, line 4: right arrow$ 7,821,007
a Applied to 2021, 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 2022 distributable amount..... 6,655,731
e Remaining amount distributed out of corpus 1,165,276
5 Excess distributions carryover applied to 2022. 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 3,465,102
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 2021. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		0
f Undistributed income for 2022. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2023 .......... 		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 2017 not
applied on line 5 or line 7 (see instructions) ... 		470,371
9 Excess distributions carryover to 2023.
Subtract lines 7 and 8 from line 6a ...... 		2,994,731
10 Analysis of line 9:
a Excess from 2018.... 870,337
b Excess from 2019.... 959,118
c Excess from 2020....  
d Excess from 2021....  
e Excess from 2022.... 1,165,276
Form 990-PF (2022)
Form 990-PF (2022)
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 2022, enter the date of the ruling ...... right arrow
 
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 IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2022 (b) 2021 (c) 2020 (d) 2019
         
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).)
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 right arrow
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 (2022)
Form 990-PF (2022)
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

A PLACE CALLED HOME

2830 S CENTRAL AVENUE
LOS ANGELES,CA90057 		  PC GENERAL OPERATIONS 60,000

ART DIVISION

PO BOX 57630
LOS ANGELES,CA90008 		  PC GENERAL OPERATIONS 50,000

BEST BUDDIES

3731 STOCKER ST SUITE 212
LOS ANGELES,CA92614 		  PC GENERAL OPERATIONS 50,000

BOYS AND GIRLS CLUB OF CENTRAL OC

17701 COWAN SUITE 110
IRVINE,CA92614 		  PC BACKPACKS 3,493

BOYS AND GIRLS CLUB OF CENTRAL OC

17701 COWAN SUITE 110
IRVINE,CA90012 		  PC GENERAL OPERATIONS 75,000

BRAKEN'S KITCHEN

13941 NAUTILUS DRIVE
GARDEN GROVE,CA91355 		  PC GENERAL OPERATIONS 80,000

CALARTS

24700 MCBEAN PKWY
VALENCIA,CA92057 		  PC GENERAL OPERATIONS 30,000

CALIFORNIA COMMUNITY FOUNDATION

221 S FIGUEROA STREET 400
LOS ANGELES,CA92805 		  PC GENERAL OPERATIONS 405,000

CALIFORNIA INSTITUTE OF THE ARTS

24700 MCBEAN PKWY
VALENCIA,AZ85004 		  PC GENERAL OPERATIONS 210,000

CANINE COMPANIONS FOR IND

124 RANCHO DE ORO DR
OCEANSIDE,CA90027 		  PC GENERAL OPERATIONS 50,000

CARE

151 ELLIS STREET NE
ATLANTA,GA30303 		  PC UKRAINE 50,000

CASA OF LOS ANGELES

14877 GOODHUE STREET
WHITTIER,CA92868 		  PC GENERAL OPERATIONS 50,000

CASA OF ORANGE COUNTY

1505 17TH STREET SUITE 214
SANTA ANA,DC20036 		  PC GENERAL OPERATIONS 50,000

CATERINA'S CLUB

451 W LINCOLN AVENUE 251
ANAHEIM,CA90403 		  PC GENERAL OPERATIONS 60,000

CHILDHELP USA

4350 E CAMELBACK ROAD F250
PHOENIX,AZ83422 		  PC GENERAL OPERATIONS 40,000

CHILDREN'S HOSPITAL LA

4650 SUNSET BLVD MAILSTOP 29
LOS ANGELES,CA91201 		  PC GENERAL OPERATIONS 500,000

CHOC CHILDREN'S FOUNDATION

1201 W LAVETA AVE
ORANGE,CA92618 		  PC GENERAL OPERATIONS 1,010,000

COUNCIL ON FOUNDATIONS

1255 23RD STREET NW SUITE 200
WASHINGTON,DC92856 		  PC GENERAL OPERATIONS 10,000

DR SUSAN LOVE RESEARCH FOUNDATION

200 SPECTRUM CENTER DRIVE SUITE 300
IRVINE,CA91107 		  PC GENERAL OPERATIONS 305,000

EARTHFIRE

5507 NORTH BASELINE ROAD
TETONIA,ID34746 		  PC GENERAL OPERATIONS 50,000

EXCEPTIONAL MINDS

13400 RIVERSIDE DRIVE SUITE 211
SHERMAN OAKS,CA94915 		  PC GENERAL OPERATIONS 100,000

FOSTER ALL

15444 W GLEN OAKS BLVD
GLENDALE,CA91342 		  PC GENERAL OPERATIONS 65,000

FREE WHEELCHAIR MISSION

15279 ALTON PKWY 300
IRVINE,CA92282 		  PC GENERAL OPERATIONS 100,000

FRIENDLY CENTER

PO BOX 706
ORANGE,CA92617 		  PC GENERAL OPERATIONS 125,000

FROSTIG CENTER

971 N ALTA DENA DR
PASADENA,CA90034 		  PC GENERAL OPERATIONS 300,000

GIVE THE KIDS THE WORLD

210 S BASS RD
KISSIMMEE,FL90007 		  PC GENERAL OPERATIONS 175,000

GUIDE DOGS FOR THE BLIND

350 LOS RANCHITOS ROAD
SAN RAFAEL,CA90064 		  PC GENERAL OPERATIONS 25,000

GUIDE DOGS OF AMERICA

13445 GLENAOKS BLVD
SYLMAR,CA92602 		  PC GENERAL OPERATIONS 60,000

GUIDE DOGS OF DESERT

60735 DILLON ROAD
WHITEWATER,CA92705 		  PC GENERAL OPERATIONS 50,000

HIGH SCHOOL INC

2995 AIRWAY AVENUE UNIT B
COSTA MESA,CA926266021 		  PC GENERAL OPERATIONS 30,000

HSE ACADEMY

151 INNOVATION
IRVINE,VA23453 		  PC GENERAL OPERATIONS 60,000

HUMANE SOCIETY INTERNATIONAL

1255 23RD STREET NW SUITE 450
WASHINGTON,DC20037 		  PC UKRAINE 10,000

INDEPENDENCE CENTER

3640 S SEPULVEDA BLVD 102
LOS ANGELES,CA92660 		  PC GENERAL OPERATIONS 25,000

INSPIRE LIFE SKILLS

2279 EAGLE GLEN PKWY 112-131
CORONA,MA02537 		  PC GENERAL OPERATIONS 40,000

JOHN TRACY CLINIC

2160 W ADAMS BLVD
LOS ANGELES,CA92868 		  PC GENERAL OPERATIONS 50,000

MAKE A WISH LA

11390 W OLYMPIC BLVD 300
LOS ANGELES,CA90007 		  PC GENERAL OPERATIONS 40,000

MAKE A WISH OC

3230 EL CAMINO REAL 100
IRVINE,AZ85201 		  PC GENERAL OPERATIONS 40,000

OLIVE CREST

2130 E 4TH ST 200
SANTA ANA,CA93002 		  PC GENERAL OPERATIONS 105,000

OPERATION SMILE

3641 FACULTY BLVD
VIRGINIA BEACH,VA92626 		  PC GENERAL OPERATIONS 250,000

ORANGE COUNTY COMMUNITY FOUNDATION

4041 MACARTHUR BLVD 510
NEWPORT BEACH,CA92627 		  PC GENERAL OPERATIONS 225,000

RADY CHILDREN'S HOSPITAL FOUNDATION

3665 KEARNY VILLA ROAD SUITE 201
SAN DIEGO,CA92863 		  PC GENERAL OPERATIONS 500,000

RIVERVIEW SCHOOL

551 ROUTE 6A E
SANDWICH,MA90003 		  PC GENERAL OPERATIONS 100,000

RONALD MCDONALD HOUSE OF SC

383 S BATAVIA STREET
ORANGE,CA92881 		  PC GENERAL OPERATIONS 25,000

RYMAN ARTS

1933 S BROADWAY 11TH FLOOR SUITE
1138
LOS ANGELES,CA90017 		  PC GENERAL OPERATIONS 215,000

SAVE THE CHILDREN

501 KING HIGHWAY SUITE 400
FAIRFIELD,CT06825 		  PC UKRAINE 50,000

SAVE THE FAMILY

125 E UNIVERSITY
MESA,AZ90010 		  PC GENERAL OPERATIONS 150,000

SCHOOL ON WHEELS

110 BURNHAM ROAD
OAK VIEW,CA64658 		  PC GENERAL OPERATIONS 40,000

SEGERSTROM CENTER FOR THE ARTS

600 TOWN CENTER DRIVE
COSTA MESA,CA91316 		  PC GENERAL OPERATIONS 60,000

SHARE OUR SELVES

1550 SUPERIOR AVE
COSTA MESA,CA92627 		  PC GENERAL OPERATIONS 60,000

SONGS OF LOVE

PO BOX 750809
FOREST HILLS,NY11375 		  PC GENERAL OPERATIONS 25,000

STRIVE

9124 S MAIN ST
LOS ANGELES,CA90003 		  PC GENERAL OPERATIONS 50,000

THE SHEEPFOLD

1820 E 16TH STREET
SANTA ANA,CA92701 		  PC GENERAL OPERATIONS 125,000

THE SHEEPFOLD

1820 E 16TH STREET
SANTA ANA,CA92701 		  PC CHRISTMAS GIFTS 3,469

THE WOODEN FLOOR

1810 N MAIN ST
SANTA ANA,CA92706 		  PC GENERAL OPERATIONS 50,000

THE YOUNG AMERICANS

1112 OLYMPIC DRIVE
CORONA,CA92881 		  PC GENERAL OPERATIONS 50,000

UNITED FRIENDS OF CHILDREN

1055 WILSHIRE BLVD 1550
LOS ANGELES,CA90017 		  PC GENERAL OPERATIONS 40,000

VOA

3600 WILSHIRE BLVD 1955
LOS ANGELES,CA90010 		  PC GENERAL OPERATIONS 350,000

WALT DISNEY HOMETOWN MUSEUM

100 W BROADWAY
MARCELINE,MO64658 		  PC GENERAL OPERATIONS 50,000

WESTMARK SCHOOL

5461 LOUISE AVE
ENCINO,CA91316 		  PC GENERAL OPERATIONS 550,000
Total .................................right arrow 3a 7,506,962
bApproved for future payment
Total ................................. right arrow 3b 0
Form 990-PF (2022)
Form 990-PF (2022)
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 18,421  
4 Dividends and interest from securities ....     14 1,236,118  
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 ............ 		523000 11,284 18 2,325,566  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
aPARTNERSHIP INCOME / (LOSS) 		523000 -69,409 14 99,693  
bEXCISE TAX BENEFIT     01 424,864  
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. -58,125 4,104,662 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
4,046,537
(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 (2022)
Form 990-PF (2022)
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.
right arrow right arrow
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 Check if self-
employed right arrow		 PTIN
Firm's name SmallBullet
 Firm's EIN SmallBullet
Firm's address SmallBullet


 Phone no.
Form 990-PF (2022)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description

TY 2022 AccountingFeesSchedule
Name:
THE SHARON D LUND FOUNDATION
EIN:
23-7306460
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING FEES 41,400 0   41,400

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

TY 2022 GainLossSaleOtherAssetsSch
Name:
THE SHARON D LUND FOUNDATION
EIN:
23-7306460
Name Date Acquired How Acquired Date Sold Purchaser Name Gross Sales Price Basis Basis Method Sales Expenses Total (net) Accumulated Depreciation
ALTERNATIVE INVESTMENTS 2022-01 PURCHASED 2022-12   11,284   COST 0 11,284  

TY 2022 InvestmentsCorpBondsSchedule
Name:
THE SHARON D LUND FOUNDATION
EIN:
23-7306460
Name of Bond End of Year Book Value End of Year Fair Market Value
PUBLICLY TRADED BONDS 14,878,655 14,878,655

TY 2022 InvestmentsCorpStockSchedule
Name:
THE SHARON D LUND FOUNDATION
EIN:
23-7306460
Name of Stock End of Year Book Value End of Year Fair Market Value
PUBLICLY TRADED STOCKS 55,325,516 55,325,516

TY 2022 InvestmentsOtherSchedule2
Name:
THE SHARON D LUND FOUNDATION
EIN:
23-7306460
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
PARTNERSHIPS AND ALTERNATIVE INVESTMENTS FMV 51,523,213 51,523,213

TY 2022 OtherAssetsSchedule
Name:
THE SHARON D LUND FOUNDATION
EIN:
23-7306460
Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
DEPOSIT 3,752 3,752 3,752
DISTRIBUTIONS RECEIVABLE 137,613 0 0
PREPAID EXCISE TAXES 0 56,752 56,752


TY 2022 OtherDecreasesSchedule
Name:
THE SHARON D LUND FOUNDATION
EIN:
23-7306460
Description Amount
UNREALIZED GAINS ON SECURITIES 33,955,661


TY 2022 OtherExpensesSchedule
Name:
THE SHARON D LUND FOUNDATION
EIN:
23-7306460
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
DUES AND SUBSCRIPTIONS 128 0   128
FILING FEES 280 0   280
INSURANCE 11,094 0   11,094
MISCELLANEOUS EXPENSES 675 0   675
OFFICE EXPENSE 3,920 0   3,920
POSTAGE 1,074 0   1,074
TELEPHONE 3,516 0   3,516
TICKETS 2,622 0   2,622


TY 2022 OtherIncomeSchedule2
Name:
THE SHARON D LUND FOUNDATION
EIN:
23-7306460
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
PARTNERSHIP INCOME / (LOSS) 30,284 99,693 30,284
EXCISE TAX BENEFIT 424,864   424,864


TY 2022 OtherIncreasesSchedule
Name:
THE SHARON D LUND FOUNDATION
EIN:
23-7306460
Description Amount
BOOK/TAX DIFF. FROM SCHEDULE K-1 204


TY 2022 OtherLiabilitiesSchedule
Name:
THE SHARON D LUND FOUNDATION
EIN:
23-7306460
Description Beginning of Year - Book Value End of Year - Book Value
DEFERRED EXCISE TAXES 871,591 398,630
EXCISE TAXES PAYABLE 65,151 0


TY 2022 OtherProfessionalFeesSchedule
Name:
THE SHARON D LUND FOUNDATION
EIN:
23-7306460
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ADMINISTRATIVE SERVICES 2,244 0   2,244
INVESTMENT MANAGEMENT 210,613 210,613   0
PAYROLL FEES 1,658 0   1,658
OUTSIDE SERVICES 1,000 0   1,000


TY 2022 TaxesSchedule
Name:
THE SHARON D LUND FOUNDATION
EIN:
23-7306460
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FOREIGN TAXES 4,049 4,049   0