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
LEBOWITZ-ABERLY FAMILY FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address)CO JDJ SERVICES PO BOX 962049
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
BOSTON, MA02196
A Employer identification number

26-3931946
B Telephone number (see instructions)

(617) 765-2100
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$48,867,192J 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      
4 Dividends and interest from securities... 344,408 344,408  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 654,136
b Gross sales price for all assets on line 6a 3,382,427
7 Capital gain net income (from Part IV, line 2)... 654,136
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
120,364 68,042  
12 Total. Add lines 1 through 11........ 1,118,908 1,066,586  
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
2,439 0   2,439
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
69,700 31,100   31,100
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
130 0   130
17 Interest............... 14,727 14,727   0
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
34,300 3,523   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
279,500 278,688   360
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 400,796 328,038   34,029
25 Contributions, gifts, grants paid....... 2,441,390 2,441,390
26 Total expenses and disbursements. Add lines 24 and 25 2,842,186 328,038   2,475,419
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -1,723,278
b Net investment income (if negative, enter -0-) 738,548
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.............      
2 Savings and temporary cash investments......... 8,552,650 1,766,368 1,766,368
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).......      
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).......... 42,867,028 Click to see attachment
List of Attached Documents:
// Content
47,936,032 		47,100,824
14 Land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
15 Other assets (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
5,000 		Click to see attachment
List of Attached Documents:
// Content
0 		Click to see attachment
List of Attached Documents:
// Content
0
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 51,424,678 49,702,400 48,867,192
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) Click to see attachment
List of Attached Documents:
// Content
0 		Click to see attachment
List of Attached Documents:
// Content
1,000
23 Total liabilities (add lines 17 through 22)......... 0 1,000
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 51,424,678 49,701,400
29 Total net assets or fund balances (see instructions)..... 51,424,678 49,701,400
30 Total liabilities and net assets/fund balances (see instructions). 51,424,678 49,702,400
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
51,424,678
2
Enter amount from Part I, line 27a .....................
2
-1,723,278
3
Other increases not included in line 2 (itemize) right arrow
3
0
4
Add lines 1, 2, and 3 ..........................
4
49,701,400
5
Decreases not included in line 2 (itemize) right arrow
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
49,701,400
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 JP MORGAN - 8938 PUBLICLY TRADED SECURITIES      
b JP MORGAN - 8938 AABA P   2022-09-12
c FROM INVESTMENT FUND K-1S 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 1,509,927   1,726,013 -216,086
b 1,872,500   1,753,750 118,750
c       751,472
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       -216,086
b       118,750
c       751,472
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 2 654,136
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 10,266
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 10,266
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 10,266
6 Credits/Payments:
a 2022 estimated tax payments and 2021 overpayment credited to 2022 6a 15,000
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 15,000
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 72
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 4,662
11 Enter the amount of line 10 to be: Credited to 2023 estimated taxright arrow4,662 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
Yes
 
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
Yes
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
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 arrowTX, MA
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. ...............................
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 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 arrowJDJ SERVICES Telephone no.right arrow (617) 765-2100

Located atright arrow2 OLIVER STREET STE 905BOSTONMA ZIP+4right arrow02109
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)
Yes
 
(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
Yes
 
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
LAURENCE H LEBOWITZ DIRECTOR, PRESIDENT, TREAS
0.00 		0 0 0
C/O JDJ SERVICES PO BOX 962049
BOSTON,MA02196
NAOMI D ABERLY DIRECTOR, VICE PRES, SECRE
0.00 		0 0 0
C/O JDJ SERVICES PO BOX 962049
BOSTON,MA02196
TERRI LACY DIRECTOR
0.00 		0 0 0
600 TRAVIS STREET SUITE 4200
HOUSTON,TX77002
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
NONE
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 N/A - CHARITABLE PURPOSES ARE ACCOMPLISHED THROUGHDISCRETIONARY GRANT MAKING PROGRAMS 0
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
48,250,170
b
Average of monthly cash balances.......................
1b
2,299,544
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
50,549,714
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
50,549,714
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
758,246
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
49,791,468
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
2,489,573
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
2,489,573
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
10,266
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
59,092
c
Add lines 2a and 2b............................
2c
69,358
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
2,420,215
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
2,420,215
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
2,420,215
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
2,475,419
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
2,475,419
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 2,420,215
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2021 only....... 18,237
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......  
f Total of lines 3a through e ........ 0
4Qualifying distributions for 2022 from Part
XI, line 4: right arrow$ 2,475,419
a Applied to 2021, but not more than line 2a 18,237
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..... 2,420,215
e Remaining amount distributed out of corpus 36,967
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 36,967
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 ...... 		36,967
10 Analysis of line 9:
a Excess from 2018....  
b Excess from 2019....  
c Excess from 2020....  
d Excess from 2021....  
e Excess from 2022.... 36,967
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).)
NAOMI D ABERLY
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.
LAURENCE H LEBOWITZ
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

ACLU FOUNDATION OF MASSACHUSETTS

ONE CENTER PLAZA SUITE 850
BOSTON,MA02108 		  PC GENERAL FUND 50,000

ADL TEXOMA

605 3RD AVE
NEW YORK,NY10158 		  PC PROJECT SUPPORT: LARRY SCHOENBRUN JURISPRUDENCE AWARD 2,890

ADVANCE DEMOCRACY

1360 BEVERLY ROAD SUITE 300
MCLEAN,VA22101 		  PC GENERAL FUND 50,000

ALABAMA ALLIANCE NETWORK

2130 HIGHLAND AVE
SOUTH BIRMINGHAM,AL35205 		  PC GENERAL FUND 5,000

ALLIANCE FOR JUSTICE

11 DUPONT CIRCLE NW 2ND FLOOR
WASHINGTON,DC20036 		  PC GENERAL FUND 15,000

AMALGAMATED CHARITABLE FOUNDATION

1825 K STREET NW
WASHINGTON,DC20006 		  PC PROJECT SUPPORT: WAY TO RISE FUND, AN ADVANCE CHANGE FUND 25,000

AMERICAN RESCUE PROJECT

800 MAIN AVE SW 400
WASHINGTON,DC20024 		  PC GENERAL FUND 1,000

BLACK VOTERS MATTER

3645 MARKETPLACE BLVD SUITE 130-209
EAST POINT,GA30344 		  PC PROJECT SUPPORT: CAPACITY BUILDING INSTITUTE 10,000

BOSTON ARTS ACADEMY FOUNDATION

126 BROOKLINE AVE
BOSTON,MA02215 		  PC GENERAL FUND 2,500

BRENNAN CENTER FOR JUSTICE

120 BROADWAY SUITE 1750
NEW YORK,NY10271 		  PC GENERAL FUND 30,000

CENTER FOR REPRODUCTIVE RIGHTS

199 WATER STREET
NEW YORK,NY10038 		  PC GENERAL FUND 15,000

CHARLES RIVER WATERSHED ASSOCIATION

41 WEST STREET SUITE 800
BOSTON,MA02111 		  PC GENERAL FUND 2,500

CIVIC NATION

1156 15TH STREET NW SUITE 1000
WASHINGTON,DC20005 		  PC PROJECT SUPPORT: WHEN WE ALL VOTE 10,000

COLLECTIVE EDUCATION FUND

4751 BEST ROAD SUITE 490
ATLANTA,GA30337 		  PC GENERAL FUND 15,000

COLOR OF CHANGE EDUCATION FUND

1714 FRANKLIN STREET 100-136
OAKLAND,CA94612 		  PC GENERAL FUND 5,000

COMMUNITY CATALYST

ONE FEDERAL STREET
BOSTON,MA02110 		  PC GENERAL FUND 1,000

COMMUNITY CHANGE

1536 U STREET NW
WASHINGTON,DC20009 		  PC GENERAL FUND 25,000

CONGRESSIONAL PROGRESSIVE CAUCUS CENTER

80 F STREET NW
WASHINGTON,DC20001 		  PC GENERAL FUND 25,000

CONSERVATION LAW FOUNDATION

62 SUMMER STREET
BOSTON,MA02110 		  PC GENERAL FUND 2,500

CORPORATE ACCOUNTABILITY INTERNATIONAL

10 MILK ST 610
BOSTON,MA02108 		  PC GENERAL FUND 1,500

CREW

1331 F ST NW SUITE 900
WASHINGTON,DC20004 		  PC GENERAL FUND 20,000

DEMOCRACY FORWARD FOUNDATION

PO BOX 34553
WASHINGTON,DC20043 		  PC GENERAL FUND 10,000

DEMOS

80 BROAD STREET SUITE 400
NEW YORK,NY10004 		  PC GENERAL FUND 25,000

DIA ART FOUNDATION

535 WEST 22ND STREET
NEW YORK,NY10011 		  PC GENERAL FUND 10,000

ELLIS EARLY LEARNING

58 BERKELEY STREET
BOSTON,MA02116 		  PC GENERAL FUND 2,500

EMERALD NECKLACE CONSERVANCY

350 JAMAICAWAY
BOSTON,MA02130 		  PC GENERAL FUND 1,000

ESPLANADE ASSOCIATION

575 BOYLSTON STREET SUITE 4R
BOSTON,MA02116 		  PC GENERAL FUND 1,000

EVERY TEXAN

7020 EASY WIND DRIVE SUITE 200
AUSTIN,TX78752 		  PC GENERAL FUND 1,000

EVERYTOWN FOR GUN SAFETY SUPPORT FUND

PO BOX 4184
NEW YORK,NY10163 		  PC GENERAL FUND 5,000

FAIR COUNT

PO BOX 170382
ATLANTA,GA30317 		  PC GENERAL FUND 12,500

FAIR DISTRICTS FUND

1225 I ST NW STE 1250
WASHINGTON,DC20005 		  PC GENERAL FUND 10,000

FIX THE COURT

348 4TH AVE 1007
BROOKLYN,NY11215 		  PC GENERAL FUND 10,000

FREE SPEECH FOR PEOPLE

505 WEST 38TH STREET UNIT A4
AUSTIN,TX78705 		  PC GENERAL FUND 12,500

FRIENDS OF THE PUBLIC GARDEN

69 BEACON STREET
BOSTON,MA02108 		  PC GENERAL FUND 20,000

GHYC FOUNDATION

96 WASHINGTON STREET
NANTUCKET,MA02554 		  PC GENERAL FUND 10,000

GREENHILL SCHOOL

4141 SPRING VALLEY ROAD
ADDISON,TX75001 		  PC GENERAL FUND 500,000

HARVARD COLLEGE FUND

124 MOUNT AUBURN STREET
CAMBRIDGE,MA02138 		  PC GENERAL FUND 10,000

HEALTH EQUITY INTERNATIONAL ST BONIFACE HOSPITAL

40 GLEN AVE
NEWTON,MA02459 		  PC GENERAL FUND 5,000

HEALTHY FUTURES OF TEXAS

2300 WEST COMMERCE STREET SUITE 212
SAN ANTONIO,TX78207 		  PC GENERAL FUND 1,000

HOPEWELL FUND

1828 L STREET NW SUITE 300-D
WASHINGTON,DC20036 		  PC PROJECT SUPPORT: DEMOCRACY DOCKET LEGAL FUND 30,000

HOPEWELL FUND

1828 L STREET NW SUITE 300-D
WASHINGTON,DC20036 		  PC PROJECT SUPPORT: THE FAIRNESS PROJECT EDUCATION FUND 40,000

HOPEWELL FUND

1828 L STREET NW SUITE 300-D
WASHINGTON,DC20036 		  PC PROJECT SUPPORT: AMERICA'S GOALS 5,000

HOPEWELL FUND

1828 L STREET NW SUITE 300-D
WASHINGTON,DC20036 		  PC PROJECT SUPPORT: VOTE FORWARD EDUCATION FUND 12,500

HUMAN RIGHTS CAMPAIGN FOUNDATION

1640 RHODE ISLAND AVE NW
WASHINGTON,DC20036 		  PC GENERAL FUND 5,000

INDIVISIBLE CIVIC ENGAGEMENT

PO BOX 43884
WASHINGTON,DC20010 		  PC GENERAL FUND 30,000

ISABELLA STEWART GARDNER MUSEUM

25 EVANS WAY
BOSTON,MA02115 		  PC GENERAL FUND 2,000

JEWISH ALLIANCE FOR LAW & SOCIAL ACTION

11 BEACON ST SUITE 722
BOSTON,MA02108 		  PC GENERAL FUND 1,000

LEADERSHIP CTR FOR ATTY GENERAL STUDIES

PO BOX 34445
WASHINGTON,DC20005 		  PC GENERAL FUND 5,000

MARCH TO THE POLLS

3000 PEGASUS PARK DR 930
DALLAS,TX75247 		  PC GENERAL FUND 5,000

MASS VOTE

55 ROXBURY ST 191746
ROXBURY,MA02119 		  PC GENERAL FUND 25,000

MASS INC

11 BEACON STREET SUITE 500
BOSTON,MA02108 		  PC GENERAL FUND 25,000

MASSACHUSETTS BUDGET & POLICY CENTER

1 STATE STREET SUITE 1250
BOSTON,MA02109 		  PC GENERAL FUND 1,000

MAYDAY MEDICINES

442 5TH AVENUE 1648
NEW YORK,NY10018 		  PC GENERAL FUND 5,000

MEDIA MATTERS FOR AMERICA

PO BOX 52155
WASHINGTON,DC20091 		  PC GENERAL FUND 10,000

MOTHERS OUT FRONT

30 BOW STREET
CAMBRIDGE,MA02138 		  PC GENERAL FUND 2,500

MOVEMENT LABS

18459 PATRIOT LANE
RUTHER GLEN,VA22546 		  PC GENERAL FUND 15,000

NATIONAL PARTNERSHIP FOR WOMEN & FAMILIES

1725 EYE STREET NW SUITE 950
WASHINGTON,DC20006 		  PC GENERAL FUND 1,000

NATIONAL REDISTRICTING FOUNDATION

17 E MONROE STREET 214
CHICAGO,IL60603 		  PC GENERAL FUND 50,000

NATIONAL VOTE AT HOME INSTITUTE

PO BOX 65752
WASHINGTON,DC20035 		  PC GENERAL FUND 5,000

NEIGHBOR TO NEIGHBOR EDUCATION FUND

PO BOX 30839
WORCESTER,MA01603 		  PC GENERAL FUND 2,500

NEO PHILANTHROPY

1001 AVE OF THE AMERICAS 12TH FLOOR
NEW YORK,NY10018 		  PC PROJECT SUPPORT: BRIDGE INFRASTRUCTURE FUND 10,000

NEO PHILANTHROPY

1001 AVE OF THE AMERICAS 12TH FLOOR
NEW YORK,NY10018 		  PC PROJECT SUPPORT: REPROJOBS 1,000

NEW VENTURE FUND

1201 CONNECTICUT AVE NW STE 300
WASHINGTON,DC20036 		  PC PROJECT SUPPORT: AMERICA VOTES 25,000

NEW VENTURE FUND

1201 CONNECTICUT AVE NW STE 300
WASHINGTON,DC20036 		  PC PROJECT SUPPORT: CENSUS EQUITY INITIATIVE 10,000

PANORAMA GLOBAL

2101 4TH AVENUE SUITE 2100
SEATTLE,WA98121 		  PC PROJECT SUPPORT: AMERICAN VALUES COALITION 10,000

PANORAMA GLOBAL

2101 4TH AVENUE SUITE 2100
SEATTLE,WA98121 		  PC PROJECT SUPPORT: RUN FOR SOMETHING CIVICS 35,000

PATRIOTIC MILLIONAIRES RESEARCH CENTER

1010 WISCONSIN AVE NW SUITE 705B
WASHINGTON,DC20007 		  PC GENERAL FUND 5,000

PPFA

123 WILLIAM STREET
NEW YORK,NY10038 		  PC PROJECT SUPPORT: AMERICA'S RESOLUTE CAMPAIGN 225,000

PPGT

7424 GREENVILLE AVENUE SUITE 206
DALLAS,TX75231 		  PC GENERAL FUND 25,000

PPLM

1055 COMMONWEALTH AVENUE
BOSTON,MA02215 		  PC GENERAL FUND 15,000

PROGRESSIVE CHANGE INSTITUTE

1629 K ST NW STE 300
WASHINGTON,DC20006 		  PC GENERAL FUND 10,000

PROTECT DEMOCRACY PROJECT

2020 PENNSYLVANIA AVE NW 163
WASHINGTON,DC20006 		  PC GENERAL FUND 25,000

PROVIDE

PO BOX 8265
ROUND ROCK,TX78683 		  PC GENERAL FUND 5,000

RED WINE AND BLUE EDUCATION FUND

3675 WARRENSVILLE CENTER ROAD
202359
CLEVELAND,OH44120 		  PC GENERAL FUND 10,000

REPOWER FUND

2639 NICOLLET AVE SUITE 220
MINNEAPOLIS,MN55408 		  PC GENERAL FUND 2,500

REPRODUCTIVE EQUITY NOW FOUNDATION

ONE FEDERAL STREET FLOOR 5
BOSTON,MA02110 		  PC GENERAL FUND 10,000

ROCKWOOD LEADERSHIP INSTITUTE

1212 BROADWAY SUITE 700
OAKLAND,CA94612 		  PC GENERAL FUND 1,000

ROSE KENNEDY GREENWAY CONSERVANCY

185 KNEELAND STREET
BOSTON,MA02111 		  PC GENERAL FUND 1,500

ROXBURY LATIN SCHOOL

101 ST THERESA AVENUE
WEST ROXBURY,MA02132 		  PC GENERAL FUND 475,000

SOUTHERN POVERTY LAW CENTER

400 WASHINGTON AVE
MONTGOMERY,AL36104 		  PC GENERAL FUND 5,000

ST FRANCIS HOUSE

39 BOYLSTON STREET
BOSTON,MA02116 		  PC GENERAL FUND 1,000

STATE INNOVATION EXCHANGE

PO BOX 260230
MADISON,WI53726 		  PC GENERAL FUND 25,000

STATE LEADERSHIP PROJECT

PO BOX 223
RALEIGH,NC27602 		  PC GENERAL FUND 35,000

SWIM ACROSS AMERICA

116000 N COMMUNITY HOUSE ROAD SUITE
100
CHARLOTTE,NC28277 		  PC GENERAL FUND 1,000

TAKE BACK THE COURT

2370 MARKET STREET 433
SAN FRANCISCO,CA94114 		  PC GENERAL FUND 20,000

TEXAS CIVIL RIGHTS PROJECT

1405 MONTOPOLIS DR
AUSTIN,TX78741 		  PC GENERAL FUND 20,000

TEXAS EQUAL ACCESS FUND

PO BOX 7336
DALLAS,TX75222 		  PC GENERAL FUND 2,500

TEXAS FREEDOM NETWORK EDUCATION FUND

PO BOX 1624
AUSTIN,TX78767 		  PC GENERAL FUND 20,000

TEXAS ORGANIZING PROJECT EDUCATION FUND

PO BOX 120296
SAN ANTONIO,TX78212 		  PC GENERAL FUND 35,000

THE 19TH NEWS

3571 FAR WEST BLVD 3497
AUSTIN,TX78731 		  PC GENERAL FUND 10,000

TIDES ADVOCACY

1014 TORNEY AVE
SAN FRANCISCO,CA94129 		  PC PROJECT SUPPORT: TEXAS BLACK CIVIC FUND 5,000

TIDES CENTER

1012 TORNEY AVENUE
SAN FRANCISCO,CA941291755 		  PC PROJECT SUPPORT: VOICES FOR PROGRESS EDUCATION FUND 3,500

TIDES FOUNDATION

PO BOX 889389
LOS ANGELES,CA90088 		  PC GENERAL FUND 5,000

TIDES FOUNDATION

PO BOX 889389
LOS ANGELES,CA90088 		  PC PROJECT SUPPORT: MOVEMENT VOTER PROJECT 25,000

TSNE

89 SOUTH STREET SUITE 700
BOSTON,MA02111 		  PC PROJECT SUPPORT: THIRD SECTOR NEW ENGLAND ON BEHALF OF CIVIL LIBERTIES AND PUBLIC POLICY 1,000

TURNOUT ACTIVISM

35 WALDEN STREET 3
CAMBRIDGE,MA02140 		  PC PROJECT SUPPORT: TURNUP 3,500

ULTRAVIOLET EDUCATION FUND

PO BOX 92592
WASHINGTON,DC92592 		  PC GENERAL FUND 10,000

VOTER FORMATION PROJECT

712 H ST NE PMB 41
WASHINGTON,DC20002 		  PC GENERAL FUND 35,000

VOTER PARTICIPATION CENTER

1707 L STREET NW SUITE 300
WASHINGTON,DC20036 		  PC GENERAL FUND 5,000

WELLESLEY COLLEGE

106 CENTRAL STREET
WELLESLEY,MA02481 		  PC GENERAL FUND 10,000

WOMEN'S DONOR NETWORK

565 COMMERCIAL STREET SUITE 300
SAN FRANCISCO,CA94111 		  PC GENERAL FUND 10,000

WOMEN'S DONOR NETWORK

565 COMMERCIAL STREET SUITE 300
SAN FRANCISCO,CA94111 		  PC PROJECT SUPPORT: PROTECT OUR DEMOCRACY 10,000

WORKING AMERICA EDUCATION FUND

815 16TH ST NW
WASHINGTON,DC20006 		  PC GENERAL FUND 5,000
Total .................................right arrow 3a 2,441,390
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 ....     14 344,408  
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....          
6 Net rental income or (loss) from personal property          
7 Other investment income .....          
8 Gain or (loss) from sales of assets other than
inventory ............ 		    18 654,136  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
aFROM INVESTMENT K-1 - UBTI 		523000 50,844      
bFROM INVESTMENT K-1 - TAX EXEMPT INCOME         1,478
cFROM INVESTMENT K-1 - OTHER INCOME       68,042  
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 50,844 1,066,586 1,478
13Total. Add line 12, columns (b), (d), and (e)..................
13
1,118,908
(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.)
11 TAX-EXEMPT INCOME FROM INVESTMENT
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:
LEBOWITZ-ABERLY FAMILY FOUNDATION
EIN:
26-3931946
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
DAIGLE TAX PREP FEES 46,410 19,455   19,455
JDJ ACCOUNTING FEES 23,290 11,645   11,645

TY 2022 GeneralExplanationAttachment
Name:
LEBOWITZ-ABERLY FAMILY FOUNDATION
EIN:
26-3931946
Identifier Return Reference Explanation
SECTION 987 DE MINIMIS ELECTION FORM 990-PF TAXPAYER IS MAKING THE ELECTION UNDER TREAS. REG. SECTION1.987-1(B)(1)(II) TO APPY THE DE MINIMIS RULE FOR PURPOSESOF COMPUTING ANY GAINS AND/OR LOSSES RELATED TO ITS SECTION 987QUALIFIED BUSINESS UNIT (QBU) AS A RESULT OF ITS INDIRECTINTEREST IN PRIMARY IV A LP, CHAMP BUYOUT III (WW) TRUST, LP,SOVEREIGN CAPITAL LIMITED PARTNERSHIP III, ICENI CAPITALPARTNERS I, LP, CHAMP VENTURES INVESTMENTS 7, LP, CHAMPVENTURES INVESTMENTS TRUST NO. 7A, LP, PIPER PRIVATE EQUITYFUND VI, LP, GB DEUTCHLAND FUND GMBH & CO KG AND PIPER PRIVATEEQUITY FUND V, LP.

TY 2022 InvestmentsOtherSchedule2
Name:
LEBOWITZ-ABERLY FAMILY FOUNDATION
EIN:
26-3931946
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
INVESTMENT FUNDS AT COST 8,724,870 10,996,979
JP MORGAN AT COST 39,211,162 36,103,845

TY 2022 LegalFeesSchedule
Name:
LEBOWITZ-ABERLY FAMILY FOUNDATION
EIN:
26-3931946
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
PROF FEES - LEGAL 2,439 0   2,439


TY 2022 OtherAssetsSchedule
Name:
LEBOWITZ-ABERLY FAMILY FOUNDATION
EIN:
26-3931946
Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
RECEIVABLE - GRANT TO BE RETURNED 5,000 0 0


TY 2022 OtherExpensesSchedule
Name:
LEBOWITZ-ABERLY FAMILY FOUNDATION
EIN:
26-3931946
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FROM INVESTMENT FUND K-1 - OTHER DEDUCTIONS 269,267 269,267   0
FROM INVESTMENT FUND K-1 - INTEREST EXPENSE 7,658 7,658   0
FROM INVESTMENT FUND K-1 - NON-DEDUCTIBLE EXPENSE 452 0   0
FROM INVESTMENT FUND K-1 - DEPLETION 1,763 1,763   0
FILING FEES 360 0   360


TY 2022 OtherIncomeSchedule2
Name:
LEBOWITZ-ABERLY FAMILY FOUNDATION
EIN:
26-3931946
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
FROM INVESTMENT K-1 - UBTI 50,844   50,844
FROM INVESTMENT K-1 - TAX EXEMPT INCOME 1,478   1,478
FROM INVESTMENT K-1 - OTHER INCOME 68,042 68,042 68,042


TY 2022 OtherLiabilitiesSchedule
Name:
LEBOWITZ-ABERLY FAMILY FOUNDATION
EIN:
26-3931946
Description Beginning of Year - Book Value End of Year - Book Value
CREDIT CARD PAYABLE 0 1,000


TY 2022 OtherProfessionalFeesSchedule
Name:
LEBOWITZ-ABERLY FAMILY FOUNDATION
EIN:
26-3931946
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
REGISTERED AGENT FEES 130 0   130


TY 2022 TaxesSchedule
Name:
LEBOWITZ-ABERLY FAMILY FOUNDATION
EIN:
26-3931946
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FEDERAL TAXES 29,227 0   0
FROM INVESTMENT FUND K-1 - FOREIGN TAXES 3,523 3,523   0
STATE TAXES 1,550 0   0