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
2023
Open to Public Inspection
For calendar year 2023, or tax year beginning 01-01-2023 , and ending 12-31-2023
Name of foundation
ABRAM G NESBITT
 
Number and street (or P.O. box number if mail is not delivered to street address)116 ALLEGHENY CENTER MALL P8YB3502L
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
PITTSBURGH, PA15212
A Employer identification number

24-6012330
B Telephone number (see instructions)

(412) 762-7070
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$3,626,578J 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... 82,580 81,575  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 163,663
b Gross sales price for all assets on line 6a 897,684
7 Capital gain net income (from Part IV, line 2)... 163,663
8 Net short-term capital gain......... 0
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
629    
12 Total. Add lines 1 through 11........ 246,872 245,238  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 36,993 35,143   1,850
14 Other employee salaries and wages......   0 0 0
15 Pension plans, employee benefits.......   0 0  
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
11,931 0 0 11,931
b Accounting fees (attach schedule).......        
c Other professional fees (attach schedule)....       0
17 Interest...............       0
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
1,631 1,022   0
19 Depreciation (attach schedule) and depletion... 0 0  
20 Occupancy..............        
21 Travel, conferences, and meetings.......   0 0  
22 Printing and publications..........   0 0  
23 Other expenses (attach schedule).......        
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 50,555 36,165 0 13,781
25 Contributions, gifts, grants paid....... 157,180 157,180
26 Total expenses and disbursements. Add lines 24 and 25 207,735 36,165 0 170,961
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 39,137
b Net investment income (if negative, enter -0-) 209,073
c Adjusted net income (if negative, enter -0-)... 0
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2023)
Form 990-PF (2023)
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......... 102,206 65,447 65,447
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow     0 0
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 arrow0      
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)....... 316,404 Click to see attachment
List of Attached Documents:
// Content
325,234 		471,191
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).......... 2,560,824 Click to see attachment
List of Attached Documents:
// Content
2,627,648 		3,089,940
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) 2,979,434 3,018,329 3,626,578
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
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........ 2,979,434 3,018,329
27 Paid-in or capital surplus, or land, bldg., and equipment fund    
28 Retained earnings, accumulated income, endowment, or other funds    
29 Total net assets or fund balances (see instructions)..... 2,979,434 3,018,329
30 Total liabilities and net assets/fund balances (see instructions). 2,979,434 3,018,329
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
2,979,434
2
Enter amount from Part I, line 27a .....................
2
39,137
3
Other increases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
3
2,127
4
Add lines 1, 2, and 3 ..........................
4
3,020,698
5
Decreases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
5
2,369
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
3,018,329
Form 990-PF (2023)
Form 990-PF (2023)
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 17. GOLDMAN SACHS GROUP INC   2021-03-03 2023-02-09
b 3030. FIDELITY REAL ESTATE ETF ETF   2020-11-13 2023-03-14
c 1. AUTOZONE INC   2018-10-12 2023-03-15
d 3. BROADCOM INC   2021-07-30 2023-03-15
e 9. CDW CORP/DE   2014-07-10 2023-03-15
5. MCDONALD'S CORP   2022-03-18 2023-03-15
8. MICROSOFT CORP   2018-07-05 2023-03-15
6. MOTOROLA SOLUTIONS INC   2019-11-04 2023-03-16
7. AVERY DENNISON CORP   2022-10-27 2023-04-13
25. AVERY DENNISON CORP   2021-02-24 2023-04-13
23. CROWN CASTLE INC   2020-02-13 2023-04-27
119. TRUIST FINANCIAL CORP   2016-05-23 2023-05-17
30. ALPHABET INC/CA-CL A   2021-02-05 2023-06-23
7. META PLATFORMS INC   2023-03-15 2023-06-23
19. PROCTER & GAMBLE CO   2018-11-28 2023-06-23
123. CISCO SYSTEMS INC   2021-06-24 2023-06-30
4. DEERE & CO   2021-02-23 2023-06-30
29. UNION PACIFIC CORP   2021-09-10 2023-07-11
1. ELI LILLY & CO   2018-07-09 2023-08-08
1881. ISHARES MSCI EMERGING MARKETS ETF   2018-02-01 2023-08-09
570. ISHARES RUSSELL 1000 GROWTH ETF   2017-03-10 2023-08-09
2194.382 T ROWE PR GROWTH STOCK-I   2009-09-04 2023-08-09
6552.722 T ROWE PRICE INSTITUTIONAL FLOATING RATE FUND   2018-06-29 2023-08-29
33. ISHARES CORE S&P 500 ETF   2021-04-15 2023-09-07
349. ISHARE S&P 500 GROWTH ETF   2023-08-09 2023-09-07
302. ISHARES CORE MSCI EAFE ETF ETF   2019-10-30 2023-09-07
70. VANGUARD VALUE ETF   2020-11-13 2023-09-07
17. ALPHABET INC/CA-CL A   2021-02-05 2023-09-19
1. CVS HEALTH CORPORATION   2022-05-12 2023-09-19
100. CVS HEALTH CORPORATION   2021-07-30 2023-09-19
5. META PLATFORMS INC   2023-03-15 2023-09-19
2. ELI LILLY & CO   2018-07-09 2023-09-19
2130. ISHARES TRUST ISHARES 1-5 YEAR INVESTMENT GRADE CORPORATE BOND   2009-08-21 2023-09-20
15207.702 PGIM HIGH YIELD FUND CLASS R6   2020-01-16 2023-09-20
13. LOCKHEED MARTIN CORP   2022-06-06 2023-10-18
105. NASDAQ INC   2019-09-17 2023-10-18
8. BANK OF AMERICA CORP   2016-12-01 2023-10-31
4. COMCAST CORPORATION CL A   2021-11-05 2023-10-31
2. FOX CORP - CLASS A - W/I   2022-06-28 2023-10-31
2. INTERPUBLIC GROUP COMPANIES INC   2020-11-24 2023-10-31
6. INVITATION HOMES INC   2019-06-10 2023-10-31
2. JPMORGAN CHASE & CO   2009-04-08 2023-10-31
2. MORGAN STANLEY   2020-12-22 2023-10-31
2. THERMO FISHER SCIENTIFIC INC   2022-06-30 2023-10-31
2. VERIZON COMMUNICATIONS INC   2019-09-17 2023-10-31
4. ELI LILLY & CO   2018-07-09 2023-11-30
42. WASTE MANAGEMENT INC   2022-06-28 2023-11-30
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
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CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN 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 6,289   5,726 563
b 75,207   77,204 -1,997
c 2,415   771 1,644
d 1,870   1,442 428
e 1,686   287 1,399
1,319   1,186 133
2,112   795 1,317
1,555   1,004 551
1,244   1,178 66
4,442   4,472 -30
2,792   3,610 -818
3,377   3,901 -524
3,655   3,094 561
1,968   1,353 615
2,832   1,767 1,065
6,374   6,578 -204
1,627   1,333 294
5,987   6,148 -161
519   88 431
75,493   95,058 -19,565
156,422   69,973 86,449
179,610   87,131 92,479
61,530   64,832 -3,302
14,726   13,743 983
24,721   24,623 98
19,890   19,056 834
9,948   8,001 1,947
2,344   1,753 591
71   97 -26
7,169   8,717 -1,548
1,513   966 547
1,143   176 967
106,299   114,945 -8,646
69,651   85,000 -15,349
5,792   5,765 27
5,497   3,581 1,916
208   173 35
164   216 -52
60   66 -6
57   46 11
177   160 17
277   54 223
142   135 7
887   1,062 -175
70   119 -49
2,364   352 2,012
7,129   6,284 845
      17,060
      17,060
      17,060
      17,060
      17,060
      17,060
      17,060
      17,060
      17,060
      17,060
      17,060
      17,060
      17,060
      17,060
      17,060
      17,060
      17,060
      17,060
      17,060
      17,060
      17,060
      17,060
      17,060
      17,060
      17,060
      17,060
      17,060
      17,060
      17,060
      17,060
      17,060
      17,060
      17,060
      17,060
      17,060
      17,060
      17,060
      17,060
      17,060
      17,060
      17,060
      17,060
      17,060
      17,060
      17,060
      17,060
      17,060
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       563
b       -1,997
c       1,644
d       428
e       1,399
      133
      1,317
      551
      66
      -30
      -818
      -524
      561
      615
      1,065
      -204
      294
      -161
      431
      -19,565
      86,449
      92,479
      -3,302
      983
      98
      834
      1,947
      591
      -26
      -1,548
      547
      967
      -8,646
      -15,349
      27
      1,916
      35
      -52
      -6
      11
      17
      223
      7
      -175
      -49
      2,012
      845
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
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 2 163,663
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ................... 		Bracket 3  
Part V
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 2,906
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 2,906
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 2,906
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 1,221
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  
7 Total credits and payments. Add lines 6a through 6d.............. 7 1,221
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 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 1,685
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10  
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow0 Refundedright arrow 11 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 4
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$   (2) On foundation managers.right arrow$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$  
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 arrowPA
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 2023 or the taxable year beginning in 2023? 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
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 arrowPNC BANK NA Telephone no.right arrow (412) 762-7070

Located atright arrow116 ALLEGHENY CENTER MALLPITTSBURGHPA ZIP+4right arrow15212
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 2023, 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
Form 990-PF (2023)
Form 990-PF (2023)
Page 5
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)
Yes
 
(5) Transfer any income or assets to a disqualified person (or make any of either available
for the benefit or use of a disqualified person)? ......................
1a(5)
 
No
(6) Agree to pay money or property to a government official? (Exception. Check "No"
if the foundation agreed to make a grant to or to employ the official for a period
after termination of government service, if terminating within 90 days.) ...............
1a(6)
 
No
b
If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........
1b
 
No
c
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 2023? .............
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 2023, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2023?....................
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 2023 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 2023.) .....................
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 2023? ..
4b
 
No
Form 990-PF (2023)
Form 990-PF (2023)
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
PNC BANK N A TRUSTEE
8 		36,993    
116 ALLEGHENY CENTER MALL
PITTSBURGH,PA15212
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 (2023)
Form 990-PF (2023)
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  
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 arrow  
Form 990-PF (2023)
Form 990-PF (2023)
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
3,454,173
b
Average of monthly cash balances.......................
1b
0
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
3,454,173
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
3,454,173
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
51,813
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
3,402,360
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
170,118
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
170,118
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
2,906
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
2,906
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
167,212
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
167,212
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
167,212
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
170,961
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
0
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
0
b
Cash distribution test (attach the required schedule) .................
3b
0
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
170,961
Form 990-PF (2023)
Form 990-PF (2023)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2022 		(c)
2022 		(d)
2023
1 Distributable amount for 2023 from Part X, line 7 167,212
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only....... 151,031
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2022:
a From 2018...... 0
b From 2019...... 0
c From 2020...... 0
d From 2021...... 0
e From 2022...... 0
f Total of lines 3a through e ........ 0
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 170,961
a Applied to 2022, but not more than line 2a 151,031
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 2023 distributable amount..... 19,930
e Remaining amount distributed out of corpus 0
5 Excess distributions carryover applied to 2023. 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 0
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 2022. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		0
f Undistributed income for 2023. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2024 .......... 		147,282
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 2018 not
applied on line 5 or line 7 (see instructions) ... 		0
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		0
10 Analysis of line 9:
a Excess from 2019.... 0
b Excess from 2020.... 0
c Excess from 2021.... 0
d Excess from 2022.... 0
e Excess from 2023.... 0
Form 990-PF (2023)
Form 990-PF (2023)
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 2023, 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) 2023 (b) 2022 (c) 2021 (d) 2020
         
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 (2023)
Form 990-PF (2023)
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

THE LUZERNE FOUNDATION

34 S RIVER STREET
WILKESBARRE,PA18702 		NONE PC GENERAL SUPPORT 157,180
Total .................................right arrow 3a 157,180
bApproved for future payment
Total ................................. right arrow 3b  
Form 990-PF (2023)
Form 990-PF (2023)
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 82,580  
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 ............ 		    18 163,663  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
aFEDERAL TAX REFUND 		    1 629  
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) ..   246,872  
13Total. Add line 12, columns (b), (d), and (e)..................
13
246,872
(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 (2023)
Form 990-PF (2023)
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 (2023)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description

TY 2023 InvestmentsCorpStockSchedule
Name:
ABRAM G NESBITT
EIN:
24-6012330
Name of Stock End of Year Book Value End of Year Fair Market Value
166764100 CHEVRON CORPORATION 10,669 9,994
443510607 HUBBELL INC 4,438 4,605
460690100 INTERPUBLIC GROUP CO 2,508 3,590
478160104 JOHNSON & JOHNSON 16,457 15,047
532457108 ELI LILLY & CO 1,233 8,161
539830109 LOCKHEED MARTIN CORP    
571748102 MARSH & MCLENNAN COM 3,355 6,631
594918104 MICROSOFT CORP 2,385 9,025
617446448 MORGAN STANLEY 5,674 9,139
620076307 MOTOROLA SOLUTIONS I 3,673 9,706
631103108 NASDAQ INC    
742718109 PROCTER & GAMBLE CO 6,098 9,965
883556102 THERMO FISHER SCIENT 5,385 6,900
911312106 UNITED PARCEL SERVIC 7,121 6,918
74762E102 QUANTA SVCS INC 1,465 8,416
00287Y109 ABBVIE INC 4,411 7,594
03076C106 AMERIPRISE FINANCIAL 5,346 14,054
09247X101 BLACKROCK INC 6,737 8,930
11135F101 BROADCOM INC 3,134 11,163
12514G108 CDW CORP/DE 987 7,047
20030N101 COMCAST CORPORATION 3,509 7,718
22822V101 CROWN CASTLE INC    
46187W107 INVITATION HOMES INC 5,085 6,651
46625H100 JPMORGAN CHASE & CO 2,599 17,010
58933Y105 MERCK & CO INC 7,880 12,973
65339F101 NEXTERA ENERGY INC 8,363 6,803
78409V104 S&P GLOBAL INC 3,174 7,929
89832Q109 TRUIST FINANCIAL COR    
91324P102 UNITEDHEALTH GROUP I 4,734 12,109
92343V104 VERIZON COMMUNICATIO 7,437 5,090
92939U106 WEC ENERGY GROUP INC 2,407 5,050
002824100 ABBOTT LABORATORIES 7,278 7,705
02079K305 ALPHABET INC/CA-CL A 3,403 4,610
030420103 AMERICAN WATER WORKS 3,887 7,655
053332102 AUTOZONE INC 771 2,586
053611109 AVERY DENNISON CORP    
060505104 BANK OF AMERICA CORP 6,582 10,976
09260D107 BLACKSTONE INC 5,818 5,368
126650100 CVS HEALTH CORPORATI    
17275R102 CISCO SYSTEMS INC    
244199105 DEERE & CO 3,991 5,198
30231G102 EXXON MOBIL CORP 7,981 15,797
38141G104 GOLDMAN SACHS GROUP    
512807108 LAM RESEARCH CORP 3,814 5,483
595112103 MICRON TECHNOLOGY IN 7,989 8,875
723787107 PIONEER NAT RES CO 3,714 5,622
806857108 SCHLUMBERGER LTD SED 4,502 9,003
907818108 UNION PACIFIC CORP    
G16962105 BUNGE LIMITED    
009158106 AIR PRODUCTS & CHEMI 6,956 7,666
191216100 COCA COLA CO 6,856 6,659
35137L105 FOX CORP - CLASS A - 4,144 3,709
427866108 THE HERSHEY COMPANY 5,488 4,847
580135101 MCDONALD'S CORP 6,643 8,302
718172109 PHILIP MORRIS INTERN 7,913 7,903
817565104 SERVICE CORP INTERNA 4,224 4,175
855244109 STARBUCKS CORP 5,975 5,857
94106L109 WASTE MANAGEMENT INC    
H1467J104 CHUBB LTD SEDOL B3BQ 7,828 9,266
12572Q105 CME GROUP INC A DERI 4,995 4,844
126408103 CSX CORP 7,639 7,974
150870103 CELANESE CORP 5,327 7,458
172908105 CINTAS CORP 5,455 6,629
30303M102 META PLATFORMS INC 2,512 4,601
438516106 HONEYWELL INTL INC 8,016 9,018
452308109 ILLINOIS TOOL WORKS 5,518 6,025
693718108 PACCAR INC 7,298 8,984
74340W103 PROLOGIS INC 5,361 5,865
863667101 STRYKER CORP 5,857 5,989
872540109 TJX COMPANIES INC NE 6,656 7,692
92826C839 VISA INC CLASS A SHA 5,024 5,988
H11356104 BUNGE GLOBAL SA SEDO 3,555 4,644

TY 2023 InvestmentsOtherSchedule2
Name:
ABRAM G NESBITT
EIN:
24-6012330
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
316092857 FIDELITY REAL ESTATE      
464287176 ISHARES TIPS BOND ET AT COST 39,805 37,299
464287200 ISHARES CORE S&P 500 AT COST 261,973 429,867
464287234 ISHARES MSCI EMERGIN      
464287242 ISHARES IBOXX $ INVE AT COST 50,655 53,227
464287614 ISHARES RUSSELL 1000      
464288638 ISHARES TRUST ISHARE AT COST 188,344 176,332
464288646 ISHARES TRUST ISHARE      
464288877 ISHARES MSCI EAFE VA AT COST 100,267 95,239
922908744 VANGUARD VALUE ETF AT COST 193,790 279,864
46090E103 INVESCO QQQ TRUST ET AT COST 100,728 141,694
09260B309 BLACKROCK CORE BOND AT COST 225,247 204,628
09260B382 BLACKROCK STRATEGIC AT COST 218,852 211,692
46432F842 ISHARES CORE MSCI EA AT COST 130,805 145,836
74256W584 PRINCIPAL MIDCAP FUN AT COST 155,000 177,819
74440Y884 PGIM HIGH YIELD FUND      
89609H704 TRIBUTARY SMALL COMP AT COST 87,936 84,483
97717X669 WISDOMTREE U.S. QUAL AT COST 91,277 122,568
04314H402 ARTISAN INTERNATIONA AT COST 32,411 41,396
741479406 T ROWE PR GROWTH STO      
779556406 T ROWE PR MID CAP GR AT COST 85,621 148,920
779562206 T ROWE PR NEW HORIZO AT COST 92,811 129,967
77958B402 T ROWE PRICE INSTITU      
01878T855 ALLIANCE BERNSTEIN C AT COST 181,739 189,628
464287309 ISHARE S&P 500 GROWT AT COST 132,501 141,038
46432F339 ISHARES MSCI USA QUA AT COST 75,852 94,464
46434G103 ISHARES CORE MSCI EM AT COST 75,597 76,275
808524862 SCHWAB SHORT TERM US AT COST 106,437 107,704

TY 2023 LegalFeesSchedule
Name:
ABRAM G NESBITT
EIN:
24-6012330
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
LEGAL FEES - PRINCIPAL (ALLOCA 11,931     11,931


TY 2023 OtherDecreasesSchedule
Name:
ABRAM G NESBITT
EIN:
24-6012330
Description Amount
RETURN OF CAPITAL ADJUSTMENT 12
2023 TRANSACTIONS POSTED IN 2024 1,881
PRIOR YEAR RETURN OF CAPITAL ADJUSTMENT 427
COST BASIS ADJUSTMENT 49


TY 2023 OtherIncomeSchedule2
Name:
ABRAM G NESBITT
EIN:
24-6012330
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
FEDERAL TAX REFUND 629 0  


TY 2023 OtherIncreasesSchedule
Name:
ABRAM G NESBITT
EIN:
24-6012330
Description Amount
2022 TRANSACTIONS POSTED IN 2023 2,127


TY 2023 TaxesSchedule
Name:
ABRAM G NESBITT
EIN:
24-6012330
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FEDERAL ESTIMATES - PRINCIPAL 609 0   0
FOREIGN TAXES ON QUALIFIED FOR 734 734   0
FOREIGN TAXES ON NONQUALIFIED 288 288   0