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
BURTON A ZIPSER AND SANDRA D ZIPSER
FOUNDATION
Number and street (or P.O. box number if mail is not delivered to street address)31313 NORTHWESTERN HIGHWAY 224
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
FARMINGTON HILLS, MI48334
A Employer identification number

84-4192296
B Telephone number (see instructions)

(248) 932-9300
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$5,128,392J 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) 7,291
2 Check right arrow.............
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities... 162,334 162,334  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 17,362
b Gross sales price for all assets on line 6a 1,996,120
7 Capital gain net income (from Part IV, line 2)... 17,362
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
253 253  
12 Total. Add lines 1 through 11........ 187,240 179,949  
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)......... Click to see attachment
List of Attached Documents:
// Content
44,891 33,668   11,223
b Accounting fees (attach schedule).......        
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
278,132 71,593   206,539
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
22,779 370   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
List of Attached Documents:
// Content
2,672 2,672   0
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 348,474 108,303   217,762
25 Contributions, gifts, grants paid....... 446,000 446,000
26 Total expenses and disbursements. Add lines 24 and 25 794,474 108,303   663,762
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -607,234
b Net investment income (if negative, enter -0-) 71,646
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............. 577,684 510,328 510,328
2 Savings and temporary cash investments.........      
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)....... 5,127,680 Click to see attachment
List of Attached Documents:
// Content
4,524,714 		4,489,377
c Investments—corporate bonds (attach schedule).......      
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).......... 130,755 Click to see attachment
List of Attached Documents:
// Content
130,625 		128,687
14 Land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
15 Other assets (describe right arrow)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 5,836,119 5,165,667 5,128,392
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe right arrow)    
23 Total liabilities (add lines 17 through 22)......... 0 0
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...........    
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........ 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 5,836,119 5,165,667
29 Total net assets or fund balances (see instructions)..... 5,836,119 5,165,667
30 Total liabilities and net assets/fund balances (see instructions). 5,836,119 5,165,667
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
5,836,119
2
Enter amount from Part I, line 27a .....................
2
-607,234
3
Other increases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
3
10,736
4
Add lines 1, 2, and 3 ..........................
4
5,239,621
5
Decreases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
5
73,954
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
5,165,667
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 ABBVIE INC P 2019-06-19 2022-02-10
b ABBVIE INC P   2022-04-05
c ALIBABA GROUP HOLDING LTD SPONSORED ADR P 2019-06-19 2022-12-23
d AMERICAN FINANCIAL GROUP INC 5.625% SUBORD DEBEN DUE 2060 P 2020-05-21 2022-12-23
e BANK OF AMERICA CORPORATION 5.00% DEP SHRS P 2019-09-10 2022-12-23
BLACKROCK CREDIT ALLOCATION INCOME TRUST P   2022-12-23
BLACKROCK INNOV & GROWTH TRUST COMMON SHS OF BNFCL INTR P 2021-12-16 2022-12-23
BRISTOL MYERS SQUIBB CO P 2019-06-19 2022-04-06
CIGNA CORPORATION COMMON STOCK P 2020-04-06 2022-04-05
CIGNA CORPORATION COMMON STOCK P 2020-04-06 2022-10-20
CONAGRA BRANDS INC P 2020-04-01 2022-04-05
COSTCO WHOLESALE CORP-NEW P 2019-11-04 2022-04-05
DOLLAR GENERAL CORPORATION P 2020-11-24 2022-07-19
FIDELITY NATIONAL INFORMATION SERVICES INC P   2022-12-23
GENERAL DYNAMICS CORP P 2019-06-19 2022-10-20
HUMANA INC P 2019-11-18 2022-04-05
HUMANA INC P 2019-11-18 2022-07-19
HUMANA INC P 2019-11-18 2022-10-20
INTEL CORP P 2019-06-19 2022-12-23
INTERCONTINENTAL EXCHANGE INC P   2022-10-13
LOCKHEED MARTIN CORP P 2019-06-19 2022-04-18
LORD ABBETT BOND DEBENTURE FUND CLASS I P   2022-12-23
LORD ABBETT BOND DEBENTURE FUND CLASS I P   2022-12-23
LORD ABBETT SHORT DURATION INCOME FUND CL F P   2022-02-18
LORD ABBETT SHORT DURATION INCOME FUND CL F P   2022-02-18
MCKESSON CORP P   2022-04-05
MERCK & CO INC P 2019-06-19 2022-05-19
MERCK & CO INC P   2022-10-20
META PLATFORMS INC CLASS A COMMON STOCK P 2019-06-19 2022-08-04
MFS SER TR IX MID CAP VALUE FD CL I P 2020-01-13 2022-07-21
MORGAN STANLEY INSTL FD INC GBL OPPORTUNTY PORTFOLIO CL I P 2019-06-19 2022-07-21
MORGAN STANLEY INSTL FD INC GBL OPPORTUNTY PORTFOLIO CL I P 2022-12-19 2022-12-23
MORGAN STANLEY INSTL FD INC GBL OPPORTUNTY PORTFOLIO CL I P   2022-12-23
NEW ORIENTAL EDUC & TECH GROUP INC P 2019-06-19 2022-12-23
NORTHROP GRUMMAN CORP P 2021-06-15 2022-03-03
NOVARTIS AG AMERICAN DEPOSITARY SHARES P 2019-06-19 2022-04-19
PARNASSUS FDS VALUE EQUITY FUND INSTL SHARES P   2022-12-23
PARNASSUS FDS VALUE EQUITY FUND INSTL SHARES P   2022-12-23
PAYPAL HOLDINGS INC COM P   2022-12-23
RAYTHEON TECHNOLOGIES CORPORATION COMMON STOCK P 2019-06-19 2022-03-04
RTS WESTERN ASSET HIGH INCOME FUND II INC RIGHTS P   2022-05-18
SPLUNK INC COM P 2019-06-19 2022-04-05
SUNCOR ENERGY INC P 2019-06-19 2022-05-19
TRANSAMERICA CAPITAL GROWTH CL I SHS P 2022-10-19 2022-12-23
TRANSAMERICA CAPITAL GROWTH CL I SHS P   2022-12-23
UIT FT CAP STR BUY WRITE SER 52 PORT SEMI-ANNUAL FEE ACCT CASH P 2020-08-24 2022-01-07
UIT FT CAPITAL STR BUY-WRITE PORT SER 60 SEMI-ANNUAL FEE CASH P 2022-01-07 2022-03-25
UIT FT CAPITAL STR BUY-WRITE PORT SER 60 SEMI-ANNUAL FEE CASH P 2022-01-07 2022-06-25
UIT FT CAPITAL STR BUY-WRITE PORT SER 60 SEMI-ANNUAL FEE CASH P 2022-01-07 2022-09-25
UIT FT CAPITAL STR BUY-WRITE PORT SER 60 SEMI-ANNUAL FEE CASH P 2022-01-07 2022-12-25
UIT FT TECH DIVID BUY SER 3 WRITE PORT SEMI ANNUAL FEE CASH P 2021-05-19 2022-03-25
UIT FT TECH DIVID BUY SER 3 WRITE PORT SEMI ANNUAL FEE CASH P 2021-05-19 2022-06-25
UNITEDHEALTH GROUP INC P   2022-02-10
UNITEDHEALTH GROUP INC P 2020-01-13 2022-04-05
UNITEDHEALTH GROUP INC P 2020-01-13 2022-04-18
VERTEX PHARMACEUTICALS INC P 2021-06-15 2022-04-05
VF CORPORATION P 2022-04-20 2022-08-04
VF CORPORATION P 2019-06-19 2022-08-04
VICTORY PORTFOLIOS FLTG RATE FD CL Y P   2022-08-09
VIRTUS DIVERSIFIED INCOME & CONVERTIBLE FUND COM SHRS P 2022-04-13 2022-12-23
BANK OF AMERICA CORPORATION DEP SHRS ECH RPRSNTG 1/1000TH P 2021-10-19 2022-10-23
BARCLAYS BANK PLC CONTRA P 2022-02-14 2022-09-15
BLACKROCK ESG CAP ALLOCATION TR COMMON SHR OF BNFCL INTRST P 2021-09-28 2022-12-23
CITIGROUP GLOBAL MARKETS HLDIN P 2021-02-28 2022-06-21
CITIGROUP GMH INC CONTINGENT INC AUTOCALL P 2022-03-08 2022-12-13
CREDIT SUISSE AG NT EUROSTX 25 P 2019-06-19 2022-10-03
JPMORGAN CHASE & CO 4.625% DEP SHS REP 1/400TH INT P 2021-05-13 2022-12-23
OFFICE PROPERTIES INCOME TRUST 6.375% SENIOR NOTES DUE 2050 P 2020-06-16 2022-12-23
CAPITAL GAIN REPORTED FROM PASS THROUGH 20-1928970 P   2022-12-31
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 54,192   29,596 24,596
b 24,200   10,519 13,681
c 12,604   24,352 -11,748
d 3,512   4,000 -488
e 40,299   50,000 -9,701
51,452   66,656 -15,204
16,862   31,200 -14,338
32,941   21,348 11,593
30,075   21,163 8,912
43,989   26,020 17,969
20,215   17,560 2,655
23,164   11,873 11,291
29,338   25,507 3,831
13,408   25,939 -12,531
37,735   27,589 10,146
15,506   11,726 3,780
29,761   20,102 9,659
25,346   16,751 8,595
14,244   25,915 -11,671
19,322   20,787 -1,465
16,329   12,420 3,909
2,325   2,456 -131
50,348   54,520 -4,172
2,396   2,458 -62
98,539   100,716 -2,177
61,816   27,484 34,332
19,133   16,895 2,238
37,221   31,956 5,265
14,376   15,838 -1,462
20,000   17,570 2,430
30,000   29,005 995
3,743   3,804 -61
16,485   23,570 -7,085
7,448   18,151 -10,703
15,572   13,195 2,377
10,081   10,062 19
23,166   26,826 -3,660
21,047   28,262 -7,215
13,800   23,472 -9,672
20,310   14,936 5,374
      0
21,001   18,234 2,767
11,421   9,375 2,046
51   59 -8
24,866   48,204 -23,338
26,502   24,075 2,427
379   379 0
379   379 0
381   381 0
382   382 0
807   807 0
810   810 0
24,299   13,442 10,857
26,049   14,463 11,586
53,399   28,925 24,474
19,031   13,518 5,513
4,061   5,228 -1,167
4,963   6,116 -1,153
38,183   41,569 -3,386
39,073   48,400 -9,327
69,433   100,000 -30,567
9,826   10,000 -174
33,613   48,450 -14,837
65,822   75,000 -9,178
60,000   60,000 0
306,359   285,863 20,496
76,892   100,000 -23,108
42,408   62,500 -20,092
2,174     2,174
11,256     11,256
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       24,596
b       13,681
c       -11,748
d       -488
e       -9,701
      -15,204
      -14,338
      11,593
      8,912
      17,969
      2,655
      11,291
      3,831
      -12,531
      10,146
      3,780
      9,659
      8,595
      -11,671
      -1,465
      3,909
      -131
      -4,172
      -62
      -2,177
      34,332
      2,238
      5,265
      -1,462
      2,430
      995
      -61
      -7,085
      -10,703
      2,377
      19
      -3,660
      -7,215
      -9,672
      5,374
      0
      2,767
      2,046
      -8
      -23,338
      2,427
      0
      0
      0
      0
      0
      0
      10,857
      11,586
      24,474
      5,513
      -1,167
      -1,153
      -3,386
      -9,327
      -30,567
      -174
      -14,837
      -9,178
      0
      20,496
      -23,108
      -20,092
      2,174
      11,256
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 17,362
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) 1 996
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........................... 3 996
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- ..... 5 996
6 Credits/Payments:
a 2022 estimated tax payments and 2021 overpayment credited to 2022 6a 11,180
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 11,180
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2221 is attached. 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 10,184
11 Enter the amount of line 10 to be: Credited to 2023 estimated taxright arrow1,996 Refundedright arrow 11 8,188
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 arrowMI
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 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. Click to see attachment
List of Attached Documents:
// Content
...............................
10
Yes
 
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 instructions.................
12
 
No
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 arrowDAVID M RADNER Telephone no.right arrow (248) 932-9300

Located atright arrow31313 NORTHWESTERN HIGHWAY SUITE224FARMINGTON HILLSMI ZIP+4right arrow48334
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
DAVID M RADNER SEE NOTE ATTACHED DIRECTOR/CHAIRMAN/PRES./TREAS./SECRET.
5.00 		0 0 0
31313 NORTHWESTERN HIGHWAY SUITE
224
FARMINGTON HILLS,MI48334
AARON M RADNER DIRECTOR
1.00 		0 0 0
31313 NORTHWESTERN HIGHWAY SUITE
224
FARMINGTON HILLS,MI48334
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
RADNER LAW FIRM PC LEGAL AND ADMINISTRATIVE 242,987
31313 NORTHWESTERN HWY SUITE 224
FARMINGTON HILLS,MI48334
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
4,990,454
b
Average of monthly cash balances.......................
1b
286,120
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
5,276,574
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
5,276,574
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
79,149
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
5,197,425
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
259,871
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
259,871
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
996
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
996
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
258,875
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
258,875
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
258,875
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
663,762
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
663,762
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 7 258,875
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......  
b From 2018......  
c From 2019......  
d From 2020......  
e From 2021...... 251,704
f Total of lines 3a through e ........ 251,704
4Qualifying distributions for 2022 from Part
XI, line 4: right arrow$ 663,762
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..... 258,875
e Remaining amount distributed out of corpus 404,887
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 5 656,591
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) ... 		0
9 Excess distributions carryover to 2023.
Subtract lines 7 and 8 from line 6a ...... 		656,591
10 Analysis of line 9:
a Excess from 2018....  
b Excess from 2019....  
c Excess from 2020....  
d Excess from 2021.... 251,704
e Excess from 2022.... 404,887
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

ARTS LEAGUE OF MI (THE)

4750 WOODWARD AVENUE 3RD FLOOR
DETROIT,MI48207 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF AMERICAN MUSIC INCLUDING NEGLECTED WORKS OF THE PAST. 10,000

ARTS LEAGUE OF MI (THE)

4750 WOODWARD AVENUE 3RD FLOOR
DETROIT,MI48207 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND EXPANSION OF AUDIENCE LISTENING EXPERIENCES OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF SERIOUS AND CONCERTED MUSICAL PERFORMANCE. 2,500

DETROIT OPERA

1526 BROADWAY ST
DETROIT,MI48226 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF AMERICAN MUSIC INCLUDING NEGLECTED WORKS OF THE PAST. 6,250

DETROIT OPERA

1526 BROADWAY ST
DETROIT,MI48226 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND EXPANSION OF AUDIENCE LISTENING EXPERIENCES OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF SERIOUS AND CONCERTED MUSICAL PERFORMANCE. 6,250

DETROIT SYMPHONY ORCHESTRA

3711 WOODWARD
DETROIT,MI48201 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND EXPANSION OF AUDIENCE LISTENING EXPERIENCES OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF SERIOUS AND CONCERTED MUSICAL PERFORMANCE. 15,000

DETROIT YOUTH CHOIR

8425 W MCNICHOLS RD
DETROIT,MI48221 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF AMERICAN MUSIC INCLUDING NEGLECTED WORKS OF THE PAST. 7,500

DETROIT YOUTH CHOIR

8425 W MCNICHOLS RD
DETROIT,MI48221 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND EXPANSION OF AUDIENCE LISTENING EXPERIENCES OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF SERIOUS AND CONCERTED MUSICAL PERFORMANCE. 7,500

DETROIT INSTITUTE OF ARTS (THE)

5200 WOODWARD AVE
DETROIT,MI48202 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF AMERICAN MUSIC INCLUDING NEGLECTED WORKS OF THE PAST. 20,000

DETROIT INSTITUTE OF ARTS (THE)

5200 WOODWARD AVE
DETROIT,MI48202 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND EXPANSION OF AUDIENCE LISTENING EXPERIENCES OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF SERIOUS AND CONCERTED MUSICAL PERFORMANCE. 20,000

FARBER HEBREW DAY SCHOOL

21100 W 12 MILE ROAD
SOUTHFIELD,MI48076 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND EXPANSION OF AUDIENCE LISTENING EXPERIENCES OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF SERIOUS AND CONCERTED MUSICAL PERFORMANCE. 4,750

FARBER HEBREW DAY SCHOOL

21100 W 12 MILE ROAD
SOUTHFIELD,MI48076 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND PROMOTION OF JEWISH MUSIC ACTIVITIES IN THE UNITED STATES. 14,250

FRIENDSHIP CIRCLE

6892 WEST MAPLE ROAD
WEST BLOOMFIELD,MI48322 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF AMERICAN MUSIC INCLUDING NEGLECTED WORKS OF THE PAST. 18,500

FRIENDSHIP CIRCLE

6892 WEST MAPLE ROAD
WEST BLOOMFIELD,MI48322 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND EXPANSION OF AUDIENCE LISTENING EXPERIENCES OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF SERIOUS AND CONCERTED MUSICAL PERFORMANCE. 9,000

FRIENDSHIP CIRCLE

6892 WEST MAPLE ROAD
WEST BLOOMFIELD,MI48322 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND PROMOTION OF JEWISH MUSIC ACTIVITIES IN THE UNITED STATES. 15,000

GILDA'S CLUB

3517 ROCHESTER ROAD
ROYAL OAK,MI48073 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF AMERICAN MUSIC INCLUDING NEGLECTED WORKS OF THE PAST. 17,500

JEWISH COMMUNITY RELATIONS COUNCIL

6735 TELEGRAPH RD 370
BLOOMFELD HILLS,MI48301 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF AMERICAN MUSIC INCLUDING NEGLECTED WORKS OF THE PAST. 7,500

JEWISH COMMUNITY RELATIONS COUNCIL

6735 TELEGRAPH RD 370
BLOOMFELD HILLS,MI48301 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND EXPANSION OF AUDIENCE LISTENING EXPERIENCES OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF SERIOUS AND CONCERTED MUSICAL PERFORMANCE. 7,500

LEAD FOUNDATION

PO BOX 134
HAMBURG,MI48139 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF AMERICAN MUSIC INCLUDING NEGLECTED WORKS OF THE PAST. 5,000

LEAD FOUNDATION

PO BOX 134
HAMBURG,MI48139 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND EXPANSION OF AUDIENCE LISTENING EXPERIENCES OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF SERIOUS AND CONCERTED MUSICAL PERFORMANCE. 5,000

MCC THEATER

511 W 52ND STREET
NEW YORK,NY10019 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF AMERICAN MUSIC INCLUDING NEGLECTED WORKS OF THE PAST. 8,750

MCC THEATER

511 W 52ND STREET
NEW YORK,NY10019 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND EXPANSION OF AUDIENCE LISTENING EXPERIENCES OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF SERIOUS AND CONCERTED MUSICAL PERFORMANCE. 8,750

MOSAIC YOUTH THEATRE

2251 ANTIETAM
DETROIT,MI48207 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF AMERICAN MUSIC INCLUDING NEGLECTED WORKS OF THE PAST. 10,000

MSU COMMUNITY DETROIT

33 W CIRCLE DR ROOM 102
EAST LANSING,MI48824 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF AMERICAN MUSIC INCLUDING NEGLECTED WORKS OF THE PAST. 10,000

MSU COMMUNITY DETROIT

33 W CIRCLE DR ROOM 102
EAST LANSING,MI48824 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND EXPANSION OF AUDIENCE LISTENING EXPERIENCES OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF SERIOUS AND CONCERTED MUSICAL PERFORMANCE. 10,000

MSU COMMUNITY EAST LANSING

33 W CIRCLE DR ROOM 102
EAST LANSING,MI48824 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF AMERICAN MUSIC INCLUDING NEGLECTED WORKS OF THE PAST. 10,000

MSU COMMUNITY EAST LANSING

33 W CIRCLE DR ROOM 102
EAST LANSING,MI48824 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND EXPANSION OF AUDIENCE LISTENING EXPERIENCES OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF SERIOUS AND CONCERTED MUSICAL PERFORMANCE. 10,000

MSU HILLEL

360 CHARLES ST
EAST LANSING,MI48823 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND PROMOTION OF JEWISH MUSIC ACTIVITIES IN THE UNITED STATES. 26,000

MSU MARCHING BAND

A240 BILLMAN MUSIC PAVILION MSU
EAST LANSING,MI48824 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF AMERICAN MUSIC INCLUDING NEGLECTED WORKS OF THE PAST. 12,500

MSU MARCHING BAND

A240 BILLMAN MUSIC PAVILION MSU
EAST LANSING,MI48824 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND EXPANSION OF AUDIENCE LISTENING EXPERIENCES OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF SERIOUS AND CONCERTED MUSICAL PERFORMANCE. 12,500

NATIONAL FALLEN FIREFIGHTERS

16825 S SETON AVE PO DRAWER 498
EMMITSBURG,MD21727 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF AMERICAN MUSIC INCLUDING NEGLECTED WORKS OF THE PAST. 6,250

NATIONAL FALLEN FIREFIGHTERS

16825 S SETON AVE PO DRAWER 498
EMMITSBURG,MD21727 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND EXPANSION OF AUDIENCE LISTENING EXPERIENCES OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF SERIOUS AND CONCERTED MUSICAL PERFORMANCE. 6,250

NICELY THEATER GROUP

6600 WEST MAPLE ROAD
WEST BLOOMFIELD,MI48322 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND EXPANSION OF AUDIENCE LISTENING EXPERIENCES OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF SERIOUS AND CONCERTED MUSICAL PERFORMANCE. 10,000

ORT AMERICA

75 MAIDEN LANE SUITE 10
NEW YORK,NY10038 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF AMERICAN MUSIC INCLUDING NEGLECTED WORKS OF THE PAST. 12,500

ORT AMERICA

75 MAIDEN LANE SUITE 10
NEW YORK,NY10038 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND EXPANSION OF AUDIENCE LISTENING EXPERIENCES OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF SERIOUS AND CONCERTED MUSICAL PERFORMANCE. 12,500

TEMPLE ISRAEL

5725 WALNUT LAKE ROAD
WEST BLOOMFIELD,MI48323 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF AMERICAN MUSIC INCLUDING NEGLECTED WORKS OF THE PAST. 18,000

TEMPLE ISRAEL

5725 WALNUT LAKE ROAD
WEST BLOOMFIELD,MI48323 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND PROMOTION OF JEWISH MUSIC ACTIVITIES IN THE UNITED STATES. 18,000

THE JCC

6600 WEST MAPLE ROAD
WEST BLOOMFIELD,MI48322 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND EXPANSION OF AUDIENCE LISTENING EXPERIENCES OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF SERIOUS AND CONCERTED MUSICAL PERFORMANCE. 5,000

THE JCC

6600 WEST MAPLE ROAD
WEST BLOOMFIELD,MI48322 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND PROMOTION OF JEWISH MUSIC ACTIVITIES IN THE UNITED STATES. 5,000

THE JEWISH HOSPICE & CHAPLAINCY NETWORK

6555 W MAPLE ROAD
WEST BLOOMFIELD,MI48322 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND EXPANSION OF AUDIENCE LISTENING EXPERIENCES OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF SERIOUS AND CONCERTED MUSICAL PERFORMANCE. 5,000

THE JEWISH HOSPICE & CHAPLAINCY NETWORK

6555 W MAPLE ROAD
WEST BLOOMFIELD,MI48322 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND PROMOTION OF JEWISH MUSIC ACTIVITIES IN THE UNITED STATES. 15,000

THE ZEKELMAN HOLOCAUST CENTER

28123 ORCHARD LAKE RD
FARMINGTON HILLS,MI48334 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND EXPANSION OF AUDIENCE LISTENING EXPERIENCES OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF SERIOUS AND CONCERTED MUSICAL PERFORMANCE. 7,500

THE ZEKELMAN HOLOCAUST CENTER

28123 ORCHARD LAKE RD
FARMINGTON HILLS,MI48334 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND PROMOTION OF JEWISH MUSIC ACTIVITIES IN THE UNITED STATES. 7,500
Total .................................right arrow 3a 446,000
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 ........... 		         
4 Dividends and interest from securities ....     14 162,334  
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....          
6 Net rental income or (loss) from personal property          
7 Other investment income .....     14 253  
8 Gain or (loss) from sales of assets other than
inventory ............ 		    18 17,362  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue: a
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 0 179,949 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
179,949
(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
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
2022
Name of the organization
BURTON A ZIPSER AND SANDRA D ZIPSER
FOUNDATION
Employer identification number

84-4192296
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) (2022)
Schedule B (Form 990) (2022) Page 2
Name of organization
BURTON A ZIPSER AND SANDRA D ZIPSER
FOUNDATION 		Employer identification number
84-4192296
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
CHARITABLE REMAINDER UNITRUST OF BURTON A ZIPSER AND SANDRA
 
31313 NORTHWESTERN HIGHWAY
 
FARMINGTON HILLS, MI48334

$ 7,291


(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) (2022)
Schedule B (Form 990) (2022)
Page 3
Name of organization
BURTON A ZIPSER AND SANDRA D ZIPSER
FOUNDATION 		Employer identification number

84-4192296
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
Schedule B (Form 990) (2022)
Schedule B (Form 990) (2022)
Page 4
Name of organization
BURTON A ZIPSER AND SANDRA D ZIPSER
FOUNDATION 		Employer identification number

84-4192296
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) (2022)
Additional Data


Software ID:  
Software Version:  

TY 2022 GeneralExplanationAttachment
Name:
BURTON A ZIPSER AND SANDRA D ZIPSER
 
FOUNDATION
EIN:
84-4192296
Identifier Return Reference Explanation
OFFICER COMPENSATION FORM 990-PF; PART VII RADNER LAW FIRM P.C., OF WHICH DAVID RADNER IS A SHAREHOLDER, RECEIVED FEES FOR LEGAL AND ADMINISTRATIVE SERVICES RENDERED TO THE BURTON A. ZIPSER AND SANDRA D. ZIPSER FOUNDATION.

TY 2022 InvestmentsCorpStockSchedule
Name:
BURTON A ZIPSER AND SANDRA D ZIPSER
 
FOUNDATION
EIN:
84-4192296
Name of Stock End of Year Book Value End of Year Fair Market Value
4006.942 CARILLON REAMS UNCONSTRAINED BOND CLASS I 51,850 47,362
200 ISHARES TIIPS BOND ETF 25,769 21,288
2000 ISHARES CORE CONSERVATIVE ALLOCATION ETF 78,400 67,220
3500 ISHARES MORNINGSTAR MULTI ASSET INCOME ETF 83,933 66,430
350 ISHARES SELECT DIVIDEND ETF 39,245 42,210
1300 VANGUARD SHORT TERM INFLATION PROTECTED SECUIRITES ETF 67,625 60,723
100 VANGUARD VALUE ETF 13,291 14,037
200 ISHARES TREASURY FLOATING RATE BOND ETF 10,091 10,082
60.683 ALLSPRING INDEX ASSET ALLOCATION 2,014 2,116
89.585 ALLSPRING INDEX ASSET ALLOCATION 3,205 3,124
101.724 ALLSPRING INDEX ASSET ALLOCATION 4,449 3,547
1541.639 ALLSPRING INDEX ASSET ALLOCATION 56,856 53,757
105 CONSENSUS CLOUD SOLUTIONS INC. 3,285 5,645
800 AXIS CAPITAL HOLDINGS 18,632 15,680
20000 BOFA FINANCE LLC DUE 11/14/24 20,000 16,298
1000 ARCH CAPITAL GROUP LTD DEPOSITORY 4.55% 25,000 17,270
1000 VIRTUS ALLIANZGI CONVERTIBLE & INCOME FUND 5.625% SERIES A CUMULATVE P 25,450 21,215
316 ZIFF DAVIS INC 20,564 24,996
2000 THORNBURG INCOME BLDR OPPORTUNITIES 40,000 28,560
2500 BLACKROCK ESG CAP ALLOCATION 50,000 33,575
2000 MORGAN STANLEY 4.25% 50,000 34,360
2000 ATHENE HLDG LTD 49,102 42,900
50000 BANK OF MONTREAL DUE 4/29/2027 50,000 44,420
2000 RIVERNORTH OPPORTUNITIES FD 6% 48,914 45,100
2000 FORD MOTOR COMPANY 50,000 46,700
50000 GS FINANCE CORP DUE 7/31/2025 50,886 47,760
75000 BANK OF MONTREAL DUE 6/18/26 75,000 57,855
75000 BANK OF MONTREAL DUE 7/31/26 75,000 59,940
60000 MORGAN STANLEY FINANCE LLC DUE 12/22/2025 60,000 60,405
70000 MORGAN STANLEY FINANCE LLC DUE 11/19/2025 70,000 66,707
3000 CMS ENERGY CORPORATION 69,049 67,200
75000 MORGAN STANLEY FINANCE LLC DUE 6/25/2027 75,000 72,296
100000 MORGAN STANLEY FINANCE LLC 6.75% 100,000 74,105
6500 COHEN & STEERS REAL ESTATE OPPORTUNITIES INCOME 130,000 87,620
130000 BANK OF MONTREAL DUE 10/21/24 130,000 103,961
140000 GS FINANCE CORP DUE 5/1/2024 140,000 141,260
2500 WESTERN ASSET DIVERSIFIED INCOME FUND 50,000 31,750
5000 UBS AG LONDON BRANCH 49,225 69,450
1000 TELEPHONE DATA SYSTEMS INC 6% 25,000 13,100
4000 NUVEEN VARIABLE RATE PREFERRED 100,000 70,240
2500 RIVERNORTH FLEXIBLE MUNICIPAL INCOME FUND 48,914 39,200
10.137 VANGUARD INDEX TRVANGUARD TOTAL STK MKT ADMIRALADMIRAL SHS 837 944
33.363 HOTCHKIS & WILEY FDSVALUE OPPORTUNITIES FUND CL I 1,069 1,054
23.782 VANGUARD INDEX TRVANGUARD TOTAL STK MKT ADMIRALADMIRAL SHS 1,880 2,214
54.557 ALLSPRING INDEX ASSET ALLCTN FUND CLASS INSTL 2,014 1,902
60 ORGANON & CO 2,194 1,676
80.54 ALLSPRING INDEX ASSET ALLCTN FUND CLASS INSTL 2,874 2,808
91.455 ALLSPRING INDEX ASSET ALLCTN FUND CLASS INSTL 4,000 3,189
30 DANAHER CORPORATION 4,728 7,963
191.504 HOTCHKIS & WILEY FDSVALUE OPPORTUNITIES FUND CL I 6,502 6,050
200 TRUIST FINANCIAL CORPORATION 6,658 8,606
75 CHUBB LTD 8,609 16,545
30 INTUIT INC 8,698 11,677
65 DIAGEO PLC-SPONSORED ADR 8,983 11,582
100 CHEVRON CORPORATION 9,053 17,949
332 ENBRIDGE INC 10,495 12,981
100 TARGET CORP 11,885 14,904
107 TEXAS INSTRUMENTS INCORPORATED 12,343 17,679
243 TAIWAN SEMICONDUCTOR MFG COLTD-SPONSORED ADR 12,502 18,101
367 UBER TECHNOLOGIES INC 12,566 9,076
100 APPLIED MATERIALS INC 13,866 9,738
139 PARKER HANNIFIN CORP 29,402 40,449
257 VERIZON COMMUNICATIONS 13,942 10,126
60 DANAHER CORPORATION 14,088 15,925
82 WESTERN ASSET HIGH INCOME FD II INC. 530 397
30.741 MFS SER TR IX MID CAP VALUE FD CL I 856 863
82.12 MFS SER TR IX MID CAP VALUE FD CL I 2,544 2,306
65 GENERAC HOLDINGS INC 14,784 6,543
1591 WESTERN ASSET HIGH INCOME FD II INC. 8,949 7,700
25 SERVICENOW INC. 13,739 9,707
150 ADVANCED MICRO DEVICES 14,878 9,716
50 IQVIA HOLDINGS INC 12,652 10,245
15 BLACKROCK INC 10,495 10,629
110 DISCOVER FINANCIAL SERVICES 13,459 10,761
228 PFIZER INC 8,516 11,683
100 NIKE INC CLASS B COM 14,369 11,701
120 CRANE CO 6,212 12,054
80 PROCTER & GAMBLE CO 10,341 12,125
70 UNITED PARCEL SVC INC CLASS B 14,086 12,169
354 COMCAST CORP 13,711 12,379
60 UNION PACIFIC CORP 13,397 12,424
50 ACCENTURE PLC IRELAND 16,364 13,342
40 S&P GLOBAL 16,088 13,398
55 ESTEE LAUDER COMPANIES 15,440 13,646
125 ABBOTT LABORATORIES 13,847 13,724
489.750 MFS SER TR IX MID CAP VALUE FD CL I 10,118 13,752
85 ANALOG DEVICES INC 14,276 13,943
55 ROCKWELL AUTOMATION INC. 15,194 14,166
60 SHERWIN WILLIAMS 15,329 14,240
55 MCDONALDS CORP 10,135 14,494
325 BOSTON SCIENTIFIC CORP 13,858 15,038
175 AMERICAN ELECTRIC POWER 14,053 16,616
200 MORGAN STANLEY 20,355 17,004
220 TJX COMPANIES INC NEW 15,053 17,512
155 MEDTRONIC PLC 14,622 12,047
170 PHILLIPS 66 12,193 17,694
210 ACTIVISION BLIZZARD INC 15,428 16,076
114 SAREPTA THERAPEUTICS INC 16,831 14,772
60 LINDE PLC 11,492 19,571
80 DOLLAR GENERAL CORPORATION 17,005 19,700
798.578 MORGAN STANLEY INSTL FD INC GROWTH PORTFOLIO CL I 20,228 20,420
300 RAYTHEON TECHNOLOGIES CORPORATION 17,854 30,276
2731 UIT FT CAP STRENGTH 24,973 21,152
55 THERMO FISHER SCIENTIFIC INC 18,599 30,288
230 FISERV INC 25,700 23,246
80 AMERICAN TOWER CORPORATION REIT 18,800 16,949
81 HOME DEPOT INC 19,480 25,585
180 PALO ALTO NETWORKS INC 24,458 25,117
355 APPLIED MATERIALS INC 19,838 34,570
180 NVIDIA CORP 16,011 26,305
426 COCA COLA COMPANY 19,280 27,098
220 ABBVIE INC 19,954 35,554
1485 BLACKROCK MULTI SECTOR INCOME TR 20,070 21,102
140 JOHNSON & JOHNSON 20,602 24,731
236 SALESFORCE.COM INC 41,711 31,291
462 CISCO SYSTEMS INC 20,719 22,010
250 JPMORGAN CHASE & CO 22,679 33,525
425 NEXTERA ENERGY INC 32,741 35,530
1141.031 HOTCHKIS & WILEY FDSVALUE OPPORTUNITIES FUND CL I 25,011 36,045
70 ADOBE INC 26,800 23,557
161 AUTODESK INC 32,433 30,086
520 ALPHABET INC 36,568 45,880
310 EOG RES INC 23,701 40,151
1600 JPMORGAN CHASE & CO5.75% DEP SHS EACH REPSTG1/400TH NON CUM PFD SER DDC 42,720 37,424
159 BROADCOM INC 44,055 88,902
985.005 NEUBERGER & BERMAN EQUITY FDLARG CAP VLUE FND INSTITUTIONA 42,843 42,395
5123 UIT FT TECHNOLOGY DIVIDEND 46,867 43,366
2687.357 BLACKROCK SUSTAINABLE ADVANTAGE LARGE CAP CORE INSTL 50,526 43,589
100 COSTCO WHOLESALE CORP-NEW 30,895 45,650
2800 BLACKROCK MULTI SECTOR INCOME TR 44,911 39,788
610 APPLE INC 48,174 79,257
1386.010 ALLSPRING INDEX ASSET ALLCTN FUND CLASS INSTL 50,174 48,330
2000 BRIGHTHOUSE FINANCIAL INCDEPOSITARY SHARES 6.75% NONCUM PFD SERIES BCAL 50,790 46,040
2000 NEXTERA ENERGY CAP HLDGS INCJR SUB DEBT SER N 5.65% DUE65440CALLABLE 06 54,480 45,720
13716.919 LORD ABBETT SHORT DURATION INCOME FUND 52,673 52,536
100 UNITEDHEALTH GROUP INC 30,268 53,018
264 VISA INC 50,476 54,849
184 MASTERCARD INCORPORATED 56,013 63,982
655 QUALCOMM INC 52,141 72,011
795.28 VANGUARD INDEX TRVANGUARD TOTAL STK MKT ADMIRALADMIRAL SHS 58,564 74,040
480 AMAZON 59,310 40,320
2340 AMERICAN FINANCIAL GROUP INC5.625% SUBORDINATED DEBENTURESDUE 2060CALLA 60,021 50,333
1600 ISHARES S&P 500 GROWTH ETF 93,888 93,600
650 ISHARES S&P 500 VALUE ETF 93,877 94,296
420 MICROSOFT CORP 76,702 100,724

TY 2022 InvestmentsOtherSchedule2
Name:
BURTON A ZIPSER AND SANDRA D ZIPSER
 
FOUNDATION
EIN:
84-4192296
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
HATTERAS AT COST 130,625 128,687

TY 2022 LegalFeesSchedule
Name:
BURTON A ZIPSER AND SANDRA D ZIPSER
 
FOUNDATION
EIN:
84-4192296
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
LEGAL AND ADMINISTRATIVE FEES - HONIGMAN 44,891 33,668   11,223


TY 2022 OtherDecreasesSchedule
Name:
BURTON A ZIPSER AND SANDRA D ZIPSER
 
FOUNDATION
EIN:
84-4192296
Description Amount
BOOK TAX DIFFERENCES ON BASIS OF ASSETS SOLD 73,954


TY 2022 OtherExpensesSchedule
Name:
BURTON A ZIPSER AND SANDRA D ZIPSER
 
FOUNDATION
EIN:
84-4192296
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INVESTMENT EXPENSES - HATTERAS 2,672 2,672   0


TY 2022 OtherIncomeSchedule2
Name:
BURTON A ZIPSER AND SANDRA D ZIPSER
 
FOUNDATION
EIN:
84-4192296
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
HATTERAS CORE ALTNERATIVES 253 253 253


TY 2022 OtherIncreasesSchedule
Name:
BURTON A ZIPSER AND SANDRA D ZIPSER
 
FOUNDATION
EIN:
84-4192296
Description Amount
MISCELLANEOUS ADJUSTMENT 452
NONDIVIDEND DISTRIBUTIONS 7,058
TAX EXEMPT INCOME 3,226


TY 2022 OtherProfessionalFeesSchedule
Name:
BURTON A ZIPSER AND SANDRA D ZIPSER
 
FOUNDATION
EIN:
84-4192296
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
LEGAL AND ADMINISTRATIVE FEES - RADNER 242,987 36,448   206,539
INVESTMENT MANAGEMENT FEES 35,145 35,145   0


TY 2022 SubstantialContributorsSch
Name:
BURTON A ZIPSER AND SANDRA D ZIPSER
 
FOUNDATION
EIN:
84-4192296
Name Address
CHARITABLE REMAINDER UNITRUST OF BURTON A ZIPSER AND SANDRA D ZIPSER
  		31313 NORTHWESTERN HIGHWAY SUITE
224
FARMINGTON HILLS,MI48334


TY 2022 TaxesSchedule
Name:
BURTON A ZIPSER AND SANDRA D ZIPSER
 
FOUNDATION
EIN:
84-4192296
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FOREIGN TAX PAID 377 370   0
EXCISE TAX PAID 20,446 0   0
UNRELATED BUSINESS INCOME TAX PAID 1,956 0   0