TY 2023 Form 990PF

- TIN:

Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation

or Section 4947(a)(1) Trust Treated as Private Foundation

Do not enter social security numbers on this form as it may be made public.
right arrow

Go 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
ESSE QUAM VIDERI FOUNDATION

Number and street (or P.O. box number if mail is not delivered to street address)9607 S WILLOW TRAIL WAY
Room/suite

City or town, state or province, country, and ZIP or foreign postal code
SOUTH JORDAN, UT84095

A Employer identification number

87-0570969

B Telephone number (see instructions)

(801) 254-9781

C If exemption application is pending, check here right arrow

G Check all that apply: Initial returnInitial return of a former public charity
Final returnAmended return
Address change Name change

D 1. Foreign organizations, check here............. right arrow

2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow

E If private foundation status was terminated
under section 507(b)(1)(A), check here ....... right arrow

H Check type of organization: Section 501(c)(3) exempt private foundation
Section 4947(a)(1) nonexempt charitable trust Other taxable private foundation

F If the foundation is in a 60-month termination
under section 507(b)(1)(B), check here ....... right arrow

I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16) right arrow

$3,328,524J Accounting method: Cash Accrual
Other (specify)
(Part I, column (d) must be on cash basis.)

	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	(d) Disbursements for charitable purposes (cash basis only)


1	Contributions, gifts, grants, etc., received (attach schedule)
2	Check .............
3	Interest on savings and temporary cash investments	8,159		8,159
4	Dividends and interest from securities...	72,057		72,057
5a	Gross rents............
b	Net rental income or (loss)
6a	Net gain or (loss) from sale of assets not on line 10		7,309
b	Gross sales price for all assets on line 6a 340,296
7	Capital gain net income (from Part IV, line 2)...			7,309
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).......
12	Total. Add lines 1 through 11........	87,525		87,525
13	Compensation of officers, directors, trustees, etc.	23,373		23,373
14	Other employee salaries and wages......
15	Pension plans, employee benefits.......
16a	Legal fees (attach schedule).........
b	Accounting fees (attach schedule).......	List of Attached Documents: // Content	7,569	7,569
c	Other professional fees (attach schedule)....
17	Interest...............
18	Taxes (attach schedule) (see instructions)...	List of Attached Documents: // Content	157	157
19	Depreciation (attach schedule) and depletion...
20	Occupancy..............
21	Travel, conferences, and meetings.......
22	Printing and publications..........
23	Other expenses (attach schedule).......	List of Attached Documents: // Content	17,924	17,924
24	Total operating and administrative expenses.
	Add lines 13 through 23..........	49,023		49,023	0
25	Contributions, gifts, grants paid.......	171,825			171,825
26	Total expenses and disbursements. Add lines 24 and 25	220,848		49,023	171,825
27	Subtract line 26 from line 12:
a	Excess of revenue over expenses and disbursements	-133,323
b	Net investment income (if negative, enter -0-)			38,502
c	Adjusted net income (if negative, enter -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	Beginning of year	End of year
Part II		Balance Sheets	(a) Book Value	(b) Book Value	(c) Fair Market Value
	1	Cash—non-interest-bearing.............
	2	Savings and temporary cash investments.........	112,836	81,427	81,427
	3	Accounts receivable
		Less: allowance for doubtful accounts
	4	Pledges receivable
		Less: allowance for doubtful accounts
	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)
		Less: allowance for doubtful accounts
	8	Inventories for sale or use..............
	9	Prepaid expenses and deferred charges..........
	10a	Investments—U.S. and state government obligations (attach schedule)	9,661	List of Attached Documents: // Content 101,953	103,152
	b	Investments—corporate stock (attach schedule).......	1,752,385	List of Attached Documents: // Content 1,571,504	2,950,650
	c	Investments—corporate bonds (attach schedule).......	45,587	List of Attached Documents: // Content 32,262	31,689
	11	Investments—land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	12	Investments—mortgage loans.............
	13	Investments—other (attach schedule)..........	122,556	List of Attached Documents: // Content 122,556	161,606
	14	Land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	15	Other assets (describe )
	16	Total assets (to be completed by all filers—see the
		instructions. Also, see page 1, item I)	2,043,025	1,909,702	3,328,524
	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 )
	23	Total liabilities (add lines 17 through 22).........		0
		Foundations that follow FASB ASC 958, check here
		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
		and complete lines 26 through 30.
	26	Capital stock, trust principal, or current funds........
	27	Paid-in or capital surplus, or land, bldg., and equipment fund
	28	Retained earnings, accumulated income, endowment, or other funds	2,043,025	1,909,702
	29	Total net assets or fund balances (see instructions).....	2,043,025	1,909,702
	30	Total liabilities and net assets/fund balances (see instructions).	2,043,025	1,909,702

Part III

Analysis of Changes in Net Assets or Fund Balances

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) ...............

2,043,025

Enter amount from Part I, line 27a .....................

-133,323

Other increases not included in line 2 (itemize) right arrow

Add lines 1, 2, and 3 ..........................

1,909,702

Decreases not included in line 2 (itemize) right arrow

Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .

1,909,702

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	NATIONAL FINANCIAL SVCS - S/T COVERED	P	2023-01-01	2023-01-01
b	NATIONAL FINANCIAL SVCS - L/T COVERED	P	2000-01-01	2023-01-01
c	46 AMERICAN TOWER CORP	P	2000-01-01	2023-07-06
d	1,000 ANNALY CAPITAL MANAGEMENT INC	P	2018-07-31	2023-01-26
e	4,000 BURLINGTON NORTHN SANTA FE CP BOND	P	2014-11-17	2023-09-01
	4,000 CNA FINL CORP BOND	P	2000-01-01	2023-11-15
	1,200 COWEN INC SRNT 33	P	2019-04-25	2023-06-15
	5,000 METLIFE INC BOND CALL	P	2014-06-18	2023-02-10
	195 PFIZER INC	P	2010-12-22	2023-11-07
	7,000 UNITED STATES TREAS NTS	P	2000-01-01	2023-05-15

(e) Gross sales price		(g) Cost or other basis plus expense of sale	(h) Gain or (loss) (e) plus (f) minus (g)
a	50,000	49,583	417
b	201,090	206,371	-5,281
c	9,073	1,397	7,676
d	24,049	22,685	1,364
e	4,000	4,000
	4,000	4,000
	30,000	30,249	-249
	5,000	5,026	-26
	6,084	3,232	2,852
	7,000	6,444	556

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			417
b			-5,281
c			7,676
d			1,364
e

			-249
			-26
			2,852
			556

2	Capital gain net income or (net capital loss)	If gain, also enter in Part I, line 7 If (loss), enter -0- in Part I, line 7	2	7,309
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 ...................		3	417

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 and enter “N/A" on line 1.
	Date of ruling or determination letter: (attach copy of letter if necessary–see instructions)	1	535
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
3	Add lines 1 and 2...........................	3	535
4	Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-)	4
5	Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- .....	5	535
6	Credits/Payments:

a	2023 estimated tax payments and 2022 overpayment credited to 2023	6a
b	Exempt foreign organizations—tax withheld at source......	6b
c	Tax paid with application for extension of time to file (Form 8868)...	6c
d	Backup withholding erroneously withheld ..........	6d

7	Total credits and payments. Add lines 6a through 6d..............		7
8	Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. List of Attached Documents: // Content		8	1
9	Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......		9	536
10	Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...		10
11	Enter the amount of line 10 to be: Credited to 2024 estimated tax0	Refunded	11

Form 990-PF (2023)

Page 4

Part VI-A

Statements Regarding Activities

During the tax year, did the foundation attempt to influence any national, state, or local legislation or did

Yes

it participate or intervene in any political campaign? ....................

Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions

for the definition.................................

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.

Did the foundation file Form 1120-POL for this year?.....................

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

Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed

on foundation managers. right arrow

Has the foundation engaged in any activities that have not previously been reported to the IRS?.......

If "Yes," attach a detailed description of the activities.

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....

Did the foundation have unrelated business gross income of $1,000 or more during the year?.........

If "Yes," has it filed a tax return on Form 990-T for this year?...................

Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........

If "Yes," attach the statement required by General Instruction T.

Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:

By language in the governing instrument, or

By state legislation that effectively amends the governing instrument so that no mandatory directions

that conflict with the state law remain in the governing instrument? ................

Yes

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..................................

Yes

Enter the states to which the foundation reports or with which it is registered (see instructions)

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 . Click to see attachment

List of Attached Documents:

// Content

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 .............................

Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names

and addresses. ...............................

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 .............

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.................

Did the foundation comply with the public inspection requirements for its annual returns and exemption application?

Yes

Website address right arrow

N/A

The books are in care of right arrow

ROSS & WORKMAN LLC Telephone no. right arrow

(801) 254-9781

Located at right arrow

9607 S WILLOW TRAIL WAYSOUTH JORDANUT ZIP+4 right arrow

84095

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

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)

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

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)

(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)

a disqualified person? ..............................

1a(2)

(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........

1a(3)

(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............

1a(4)

(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)

(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)

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 ..........

Organizations relying on a current notice regarding disaster assistance check here ........ right arrow

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? .............

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)):

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?....................

If "Yes," list the years right arrow

20, 20, 20, 20

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.) ..............

If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.

20, 20, 20, 20

Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at

any time during the year? ..............................

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.) .....................

Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?

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? ..

Form 990-PF (2023)

Page 6

Part VI-B

Statements Regarding Activities for Which Form 4720 May Be Required (continued)

During the year did the foundation pay or incur any amount to:

Yes

(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........

5a(1)

(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)

(3) Provide a grant to an individual for travel, study, or other similar purposes? .............

5a(3)

(4) Provide a grant to an organization other than a charitable, etc., organization described

in section 4945(d)(4)(A)? See instructions ........................

5a(4)

(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)

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 ........

Organizations relying on a current notice regarding disaster assistance check ......... right arrow

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? .................

If "Yes," attach the statement required by Regulations section 53.4945–5(d).

Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on

a personal benefit contract? .............................

Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....

If "Yes" to 6b, file Form 8870.

At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?

If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....

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? .........................

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
SARA ALAIA LICHFIELD	Trustee 3.50	23,373
PO BOX 417 RANDOLPH,UT84064	Trustee 3.50	23,373

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...................

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 arrow

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)

Page 8

Part IX

Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)

Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,

purposes:

Average monthly fair market value of securities...................

3,115,428

Average of monthly cash balances.......................

93,900

Fair market value of all other assets (see instructions)................

Total (add lines 1a, b, and c).........................

3,209,328

Reduction claimed for blockage or other factors reported on lines 1a and

1c (attach detailed explanation) .............

Acquisition indebtedness applicable to line 1 assets..................

Subtract line 2 from line 1d.........................

3,209,328

Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see

instructions) .............................

48,140

Net value of noncharitable-use assets. Subtract line 4 from line 3. ............

3,161,188

Minimum investment return. Enter 5% (0.05) of line 5................

158,059

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.)

Minimum investment return from Part IX, line 6..................

158,059

Tax on investment income for 2022 from Part V, line 5.......

535

Income tax for 2022. (This does not include the tax from Part V.) ...

Add lines 2a and 2b............................

535

Distributable amount before adjustments. Subtract line 2c from line 1............

157,524

Recoveries of amounts treated as qualifying distributions................

Add lines 3 and 4............................

157,524

Deduction from distributable amount (see instructions).................

Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...

157,524

Part XI

Qualifying Distributions (see instructions)

Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:

Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........

171,825

Program-related investments—total from Part VIII-B..................

Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,

purposes...............................

Amounts set aside for specific charitable projects that satisfy the:

Suitability test (prior IRS approval required)....................

Cash distribution test (attach the required schedule) .................

Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......

171,825

Form 990-PF (2023)

Page 9

Part XII

Undistributed Income (see instructions)

	(a) Corpus	(c) 2022	(d) 2023
1 Distributable amount for 2023 from Part X, line 7			157,524
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only.......		169,440
b Total for prior years:20 , 20, 20
3 Excess distributions carryover, if any, to 2022:
a From 2018......
b From 2019......
c From 2020......
d From 2021......
e From 2022......
f Total of lines 3a through e ........
4Qualifying distributions for 2023 from Part
XI, line 4: $ 171,825
a Applied to 2022, but not more than line 2a		169,440
b Applied to undistributed income of prior years (Election required—see instructions).....
c Treated as distributions out of corpus (Election required—see instructions)........	0
d Applied to 2023 distributable amount.....			2,385
e Remaining amount distributed out of corpus
5 Excess distributions carryover applied to 2023.
(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
b Prior years’ undistributed income. Subtract line 4b from line 2b ..........
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......
d Subtract line 6c from line 6b. Taxable amount —see instructions ...........
e Undistributed income for 2022. Subtract line 4a from line 2a. Taxable amount—see instructions .............
f Undistributed income for 2023. Subtract lines 4d and 5 from line 1. This amount must be distributed in 2024 ..........			155,139
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) .......
8 Excess distributions carryover from 2018 not applied on line 5 or line 7 (see instructions) ...
9 Excess distributions carryover to 2024. Subtract lines 7 and 8 from line 6a ......
10 Analysis of line 9:
a Excess from 2019....
b Excess from 2020....
c Excess from 2021....
d Excess from 2022....
e Excess from 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 4942(j)(3) or4942(j)(5)

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	(e) Total

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

if the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds. If the foundation makes gifts, grants, etc. to individuals or organizations under
other conditions, complete items 2a, b, c, and d. See instructions

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)

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)		Foundation status of recipient	Purpose of grant or contribution	Amount
aPaid during the year
DOCTORS WITHOUT BORDERS 333 7th Avenue NEW YORK,NY10001	NONE	EXEMPT	works in nearly 70 countries providing medical aid to those most in need	10,000
NORTH PARK ELEMENTARY 2800 N 800 E NORTH LOGAN,UT84341	none	EXEMPT	FOR PRODUCTION OF THE OPERA PROGRAM AND CLASSROOM NEEDS	700
WATER MISSION INTERNATIONAL 1150 KINZER STREET NORTH CHARLESTON,SC29405	none	EXEMPT	TO ASSIST IN RESEARCH AND BUILDING OF SUSTAINABLE SAFE WATER SOLUTIONS FOR INDIVIDUALS IN DEVELOPING COUNTRIES AND DISASTERS. THIS GRANT IS FOR THE SAFE WATER PROGRAM IN MEXICO	40,000
HELPING HANDS FOR RELIEF DEVELOPMEN 21199 HILLTOP ST SOUTHFIELD,MI48033	NONE	EXEMPT	Committed to serve humanity by integrating resources for people in need. To strive to provide immediate response in disasters, and effective Programs in places of suffering. THIS GRANT IS FOR THE ROHINGYA ORPHAN EDUCATION AND MEDICAL FUND	59,760
BEAR LAKE EDUCATION FOUNDATION 39 FIELDING ROAD PARIS,ID83261	NONE	EXEMPT	STRIVES TO ENSURE THAT EVERY STUDENT IN BEAR LAKE SCHOOL DISTRICT HAS THE OPPORTUNITY TO SUCCEED	800
CACHE EDUCATION FOUNDATION 595 RIVERWOODS PKWY STE 425 LOGAN,UT84321	NONE	EXEMPT	TO ASSIST THE CACHE COUNTY SCHOOL DISTRICT IN PROVIDING A QUALITY TEACHING AND LEARNING ENVIRONMENT FOR STUDENTS	1,800
FOCUSING PHILANTHROPY INC 7100 E BELLEVIEW AVE STE 310 GREENWOOD VILLAGE,CO80111	NONE	EXEMPT	focus on overcoming barriers to unleash human potential, increasing income, and access to healthcare and education. This particular grant is for the Water for People water station program	40,000
MUSIC THEATRE WEST 785 CLOVER CIRCLE RIVER HEIGHTS,UT84321	NONE	EXEMPT	committed to championing extraordinary local talent, both onstage and behind the scenes, regardless of age or experience	1,000
INTERNATIONAL RESCUE COMMITTEE IRC PO BOX 6068 ALBERT LEA,MN56007	NONE	EXEMPT	To deliver comprehensive and cutting-edge solutions to families affected by devastating humanitarian crises in 40+ countries and over 25 cities around the world	15,000
THOMAS EDISON CHARTER SCHOOL 180 EAST 2600 NORTH NORTH LOGAN,UT84341	NONE	EXEMPT	TO PROVIDE ALL STUDENTS THE FUNDAMENTAL KNOWLEDGE, TOOLS, AND DISCIPLINE TO BECOME SUCCESSFUL, REPUTABLE CITIZENS IN OUR COUNTRY AND TO BECOME HIGH ACHIEVERS IN OUR EVER EVOLVING, DEMANDING, AND COMPLEX SOCIETY	2,000
MOUNTAIN WEST STRING ACADEMY PO BOX 203 MENDON,UT84325	NONE	EXEMPT	To make availablle to all children of Cache Valley a comprehensive string program that is of high quality and fun	500
POINT LOMA WARD CHURCH OF JESUS CHR 3705 TENNYSON STREET SAN DIEGO,CA92107	NONE	EXEMPT	Strive to follow the example of Jesus Christ to feed the hungry, take in the stranger, and clothe the naked across the globe and in local communities	265
Total ................................. 3a				171,825

bApproved for future payment

Total ................................. 3b

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	(e) Related or exempt function income (See instructions.)
a
b
c
d
e
f
gFees and contracts from government agencies
2 Membership dues and assessments ....
3 Interest on savings and temporary cash investments ...........			14	8,159
4 Dividends and interest from securities ....			14	72,057
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	7,309
9 Net income or (loss) from special events:
10 Gross profit or (loss) from sales of inventory
11 Other revenue: a
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) ..				87,525

13Total. Add line 12, columns (b), (d), and (e)..................

87,525

(See worksheet in line 13 instructions to verify calculations.)

Part XV-B

Relationship of Activities to the Accomplishment of Exempt Purposes

Line No.	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)

Page 13

Part XVI

Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations

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

Transfers from the reporting foundation to a noncharitable exempt organization of:

(1) Cash...................................

1a(1)

(2) Other assets.................................

1a(2)

Other transactions:

(1) Sales of assets to a noncharitable exempt organization....................

1b(1)

(2) Purchases of assets from a noncharitable exempt organization..................

1b(2)

(3) Rental of facilities, equipment, or other assets.......................

1b(3)

(4) Reimbursement arrangements...........................

1b(4)

(5) Loans or loan guarantees.............................

1b(5)

(6) Performance of services or membership or fundraising solicitations................

1b(6)

Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............

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

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? ...........Yes No

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.
				May the IRS discuss this return with the preparer shown below? See instructions. Yes No
	Signature of officer or trustee	Date	Title

Paid Preparer Use Only	Print/Type preparer's name	Preparer's Signature	Date	Check if self- employed	PTIN
	Firm's name				Firm's EIN
	Firm's address				Phone no.

Form 990-PF (2023)

Additional Data

Software ID:	23017517
Software Version:	2023v5.0

Form 990PF - Special Condition Description:

Special Condition Description

- TIN:

TY 2023 AccountingFeesSchedule

Name:

ESSE QUAM VIDERI FOUNDATION

EIN:

87-0570969

Software ID:

23017517

Software Version:

2023v5.0

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
ACCOUNTING FEES	7,569	7,569	0	0

- TIN:

TY 2023 ExplnOfNonFilingWithAGStmt

Name:

ESSE QUAM VIDERI FOUNDATION

EIN:

87-0570969

Software ID:

23017517

Software Version:

2023v5.0

Statement:

THE UTAH ATTORNEY GENERAL DOES NOT REQUIRE THAT A COPY OF FORM 990-PF BE FILED WITH THE STATE.

- TIN:

TY 2023 InvestmentsCorpBondsSchedule

Name:

ESSE QUAM VIDERI FOUNDATION

EIN:

87-0570969

Software ID:

23017517

Software Version:

2023v5.0

Name of Bond	End of Year Book Value	End of Year Fair Market Value
2,000 JPMORGAN CHASE & CO BOND	2,135	1,996
6,000 JPMORGAN CHASE & CO BOND	5,946	6,035
7,000 DIRECTV HLDGS LLC	7,010	6,443
7,000 GILEAD SCIENCES INC	7,006	6,966
10,000 MOTOROLA SOLUTIONS INC	10,165	10,249

- TIN:

TY 2023 InvestmentsCorpStockSchedule

Name:

ESSE QUAM VIDERI FOUNDATION

EIN:

87-0570969

Software ID:

23017517

Software Version:

2023v5.0

Name of Stock	End of Year Book Value	End of Year Fair Market Value
500 SHS ABBOTT LABORATORIES	38,004	55,035
200 SHS ABBVIE INC	13,246	30,994
400 SHS AES CORP	35,886	30,432
64 SHS AGILENT TECHNOLOGIES INC	2,028	8,898
2,000 SHS ALPHABET INC CAP STK	63,367	281,860
600 SHS AMAZON.COM INC	53,848	91,164
200 SHS AMERICAN EXPRESS CO	34,562	37,468
400 SHS AMERICAN TOWER CORP	31,446	86,352
100 SHS AMGEN INC	18,299	28,802
750 SHS ANNALY CAPITAL MGMT INC	26,759	14,528
111 SHS AON PLC SHS CL A	5,448	32,303
500 SHS APPLE INC	30,669	96,265
66 SHS ASPEN TECHNOLOGY INC	4,730	14,530
1,000 SHS AT & T INC	25,170	20,990
2,000 SHS BANK AMERICA CORP	48,674	67,340
2,000 SHS BANK AMERICA CORP PFD	49,010	45,800
300 SHS BERKSHIRE HATHAWAY INC	55,915	106,998
152 SHS BIO-TECHNE CORP	3,194	11,728
578.827 SHS CANADIAN PAC KANS CITY LTD	23,324	45,762
303 SHS CAPITAL ONE FINANCIAL CORP	20,232	39,729
104 SHS CARRIER GLOBAL CORP	2,190	5,975
200 SHS CATERPILLAR INC	27,419	59,134
100 SHS CHARLES RIVER LABORATORIES INTL	12,265	23,640
100 SHS CHEVRON CORP	17,676	14,916
400 SHS CISCO SYSTEMS INC	12,726	20,208
155 SHS COLGATE-PALMOLIVE CO	9,478	12,355
226 SHS COMCAST CORP	2,119	9,910
50 SHS COSTCO WHOLESALE CORP	25,087	33,004
400 SHS CVS HEALTH CORP	25,187	31,584
52 SHS DANAHER CORPORATION	1,949	12,030
1,000 SHS DILLARDS CAPITAL TRUST	24,969	25,740
101 SHS DISCOVER FINANCIAL SVCS	1,775	11,352
500 SHS DISNEY WALT CO	78,137	45,145
71 SHS DOLLAR GEN CORP	3,383	9,652
196 SHS EBAY INC	4,370	8,550
161 SHS ESSENT GROUP LTD	3,740	8,491
48 SHS ESTEE LAUDER COMPANIES INC	3,304	7,020
51.024 SHS FEDEX CORP	7,252	12,908
43 SHS FIRST REPUBLIC BANK SAN FRANCISCO	2,192	2
146 SHS GENERAL MILLS INC	6,475	9,510
200 SHS GOLDMAN SACHS GROUP	40,811	77,154
2,000 SHS GOLDMAN SACHS GROUP INC	46,269	43,280
80 SHS GSK PLC SPON ADS EACH REP 2	4,247	2,965
540 SHS HARTFORD FINANCIAL SVCS GRP	12,528	43,405
200 SHS HOME DEPOT INC	31,877	69,310
227 SHS HONEYWELL INTL INC	16,703	47,604
81 SHS INGERSOLL RAND INC	662	6,265
70 SHS IQVIA HLDGS INC	5,065	16,197
500 SHS JPMORGAN CHASE & CO	26,082	85,050
201 SHS LKQ CORP	2,633	9,606
200 SHS MASTERCARD INC CL A	66,620	85,302
272 SHS MCCORMICK & COMPANY INC	9,650	18,610
300 SHS MICROSOFT CORP	10,574	112,812
142 SHS MONDELEZ INTL INC	5,241	10,285
54 SHS NESTLE ADR	1,922	6,244
300 SHS NEXTERA ENERGY INC	5,768	18,222
500 SHS NEXTERA ENERGY INC	24,454	19,060
203 SHS NRG ENERGY INC	4,737	10,495
188 SHS ORACLE CORP	6,228	19,821
109 SHS PACCAR INC	2,546	10,644
1,000 PARAMOUNT GLOBAL	64,998	18,700
128 SHS PEPSICO INC	9,725	21,740
39 SHS PHILIP MORRIS INTL INC	2,230	3,669
57 SHS PNC FINANCIAL SVCS GROUP	4,723	8,826
458 SHS RTX CORPORATION COM	18,612	38,536
170 SHS S&P GLOBAL INC	19,696	74,888
333 SHS TERADYNE INC	6,055	36,137
34 SHS TEXAS INSTRUMENTS INC	1,818	5,796
77 SHS THE CIGNA GROUP	6,797	23,058
108 SHS TJX COMPANIES INC	1,342	10,131
300 SHS TRADEWEB MKTS INC CL A	14,803	27,264
92 SHS TRANE TECHNOLOGIES PLC	2,304	22,439
80 SHS TREEHOUSE FOODS INC	2,222	3,316
1,000 SHS TRITON INTL LTD	24,045	23,730
206 SHS UNION PAC CORP	12,775	50,598
500 SHS UNITED PARCEL SVC	57,260	78,615
91 SHS UNITEDHEALTH GROUP INC	28,585	47,909
17 SHS VERALTO CORP	254	1,398
200 SHS VERISK ANALYTICS INC	12,002	47,772
600 SHS VERIZON COMMUNICATIONS INC	32,215	22,620
500 SHS VISA INC	43,087	130,175
300 SHS ZIONS BANCORPORATION	8,751	13,161
100 SHS ZOETIS INC	17,084	19,737

- TIN:

TY 2023 InvestmentsGovtObligationsSch

Name:

ESSE QUAM VIDERI FOUNDATION

EIN:

87-0570969

Software ID:

23017517

Software Version:

2023v5.0

US Government Securities - End of Year Book Value:

101,953

US Government Securities - End of Year Fair Market Value:

103,152

State & Local Government Securities - End of Year Book Value:

State & Local Government Securities - End of Year Fair Market Value:

- TIN:

TY 2023 InvestmentsOtherSchedule2

Name:

ESSE QUAM VIDERI FOUNDATION

EIN:

87-0570969

Software ID:

23017517

Software Version:

2023v5.0

Category/ Item	Listed at Cost or FMV	Book Value	End of Year Fair Market Value
50,000 JPMORGAN CHASE BK NA CD	AT COST	50,000	49,976
1,000 VANGUARD WHITEHALL FDS HIGH DIV	AT COST	72,556	111,630

- TIN:

TY 2023 OtherExpensesSchedule

Name:

ESSE QUAM VIDERI FOUNDATION

EIN:

87-0570969

Software ID:

23017517

Software Version:

2023v5.0

Description	Revenue and Expenses per Books	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
INVESTMENT MANAGEMENT FEES	31,288	31,288
OTHER CHARGES/ADJUSTMENTS	-13,364	-13,364

- TIN:

TY 2023 TaxesSchedule

Name:

ESSE QUAM VIDERI FOUNDATION

EIN:

87-0570969

Software ID:

23017517

Software Version:

2023v5.0

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
EXCISE TAX ON INVESTMENT INCOME	13	13
FOREIGN TAXES	144	144