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
WHEELER FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address)900 WASHINGTON STREET SUITE 900
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
VANCOUVER, WA98660
A Employer identification number

93-0553801
B Telephone number (see instructions)

(360) 693-7442
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$17,112,113J 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... 375,957 374,732  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 331,144
b Gross sales price for all assets on line 6a 3,866,816
7 Capital gain net income (from Part IV, line 2)... 331,144
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).......      
12 Total. Add lines 1 through 11........ 707,101 705,876  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc.        
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
298 0 0 298
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
1,800 1,350 0 450
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
97,738 73,303   24,434
17 Interest...............       0
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
13,611 7,577   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.......... 113,447 82,230 0 25,182
25 Contributions, gifts, grants paid....... 813,000 813,000
26 Total expenses and disbursements. Add lines 24 and 25 926,447 82,230 0 838,182
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -219,346
b Net investment income (if negative, enter -0-) 623,646
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......... 372,053 128,026 128,026
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)....... 12,413,588 Click to see attachment
List of Attached Documents:
// Content
12,421,748 		16,984,087
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)..........     0
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) 12,785,641 12,549,774 17,112,113
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........ 12,785,641 12,549,774
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)..... 12,785,641 12,549,774
30 Total liabilities and net assets/fund balances (see instructions). 12,785,641 12,549,774
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
12,785,641
2
Enter amount from Part I, line 27a .....................
2
-219,346
3
Other increases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
3
8,000
4
Add lines 1, 2, and 3 ..........................
4
12,574,295
5
Decreases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
5
24,521
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
12,549,774
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 30000. MICHIGAN FIN AUTH REV TAXBL 6.2460% 09/01/23   2011-01-12 2023-09-01
b 5897.749 DFA US CORE EQUITY 1   2015-03-26 2023-09-20
c 719.858 DFA US SMALL CAP PORTFOLIO INSTL   2017-09-19 2023-09-20
d 29980.998 FIDELITY US BOND INDEX FUND   2022-11-16 2023-09-20
e 983.824 AMERICAN FUNDS NEW WORLD FD CL F2   2015-12-24 2023-09-20
29471.62 PIMCO INTERNATIONAL BOND FUND USD HDG INSTL   2022-12-07 2023-09-20
3400.762 PRIMECAP ODYSSEY GROWTH   2017-09-19 2023-09-20
1500.648 VANGUARD DIVIDEND GROWTH INV   2012-06-06 2023-09-20
19130.506 VANGUARD ULTRA-SHORT-TERM BOND ADM   2021-10-01 2023-09-20
458.39 DFA US CORE EQUITY 1   2015-03-26 2023-09-22
305.851 DFA US SMALL CAP PORTFOLIO INSTL   2017-09-19 2023-09-22
6199. ISHARES CORE US AGGREGATE BOND ETF   2018-12-19 2023-09-22
90.554 AMERICAN FUNDS NEW WORLD FD CL F2   2015-12-24 2023-09-22
601.783 PRIMECAP ODYSSEY GROWTH   2017-09-19 2023-09-22
236.033 VANGUARD DIVIDEND GROWTH INV   2012-06-06 2023-09-22
1117.011 VANGUARD MID-CAP INDEX ADMIRAL SHS   2020-04-14 2023-09-22
338.492 DFA US CORE EQUITY 1   2015-03-26 2023-12-15
475.752 DFA US SMALL CAP PORTFOLIO INSTL   2017-09-19 2023-12-15
11000. ISHARES CORE US AGGREGATE BOND ETF   2018-12-19 2023-12-15
484.833 PRIMECAP ODYSSEY GROWTH   2017-09-19 2023-12-15
699.085 DFA US CORE EQUITY 1   2015-03-26 2023-12-19
135.562 DFA US SMALL CAP PORTFOLIO INSTL   2017-09-19 2023-12-19
207.581 VANGUARD MID-CAP INDEX ADMIRAL SHS   2020-04-14 2023-12-19
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    
(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 30,000   30,556 -556
b 196,336   106,631 89,705
c 28,967   25,058 3,909
d 299,510   306,106 -6,596
e 70,934   49,358 21,576
279,096   280,865 -1,769
128,957   115,252 13,705
53,018   23,740 29,278
379,358   385,097 -5,739
15,003   8,288 6,715
12,115   10,647 1,468
589,055   703,564 -114,509
6,436   4,543 1,893
22,561   20,394 2,167
8,190   3,734 4,456
289,105   201,699 87,406
12,050   6,120 5,930
20,705   16,561 4,144
1,084,878   1,166,187 -81,309
17,449   16,431 1,018
25,188   12,639 12,549
6,004   4,719 1,285
59,823   37,483 22,340
      232,078
      232,078
      232,078
      232,078
      232,078
      232,078
      232,078
      232,078
      232,078
      232,078
      232,078
      232,078
      232,078
      232,078
      232,078
      232,078
      232,078
      232,078
      232,078
      232,078
      232,078
      232,078
      232,078
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       -556
b       89,705
c       3,909
d       -6,596
e       21,576
      -1,769
      13,705
      29,278
      -5,739
      6,715
      1,468
      -114,509
      1,893
      2,167
      4,456
      87,406
      5,930
      4,144
      -81,309
      1,018
      12,549
      1,285
      22,340
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
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 2 331,144
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 8,669
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 8,669
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 8,669
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 5,415
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 5,415
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. Click to see attachment
List of Attached Documents:
// Content
8 0
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9 3,254
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 arrowOR
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 arrow  
14
The books are in care ofright arrowRIVERVIEW TRUST COMPANY Telephone no.right arrow (360) 693-7442

Located atright arrow900 WASHINGTON ST STE 900VANCOUVERWA ZIP+4right arrow98660
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
JOHN C WHEELER DIRECTOR
0 		0    
900 WASHINGTON ST SUITE 900
VANCOUVER,WA98660
CHARLES B WHEELER DIRECTOR
0 		0    
900 WASHINGTON ST SUITE 900
VANCOUVER,WA98660
THOMAS K WHEELER DIRECTOR
0 		0    
900 WASHINGTON ST SUITE 900
VANCOUVER,WA98660
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
RIVERVIEW TRUST COMPANY AGENT FOR FOUNDATION 97,638
900 WASHINGTON ST SUITE 900
VANCOUVER,WA98660
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
16,001,021
b
Average of monthly cash balances.......................
1b
398,352
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
16,399,373
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
16,399,373
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
245,991
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
16,153,382
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
807,669
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
807,669
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
8,669
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
8,669
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
799,000
4
Recoveries of amounts treated as qualifying distributions................
4
8,000
5
Add lines 3 and 4............................
5
807,000
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
807,000
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
838,182
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
838,182
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 7 807,000
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only....... 0
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2022:
a From 2018...... 76,054
b From 2019...... 37,741
c From 2020...... 88,080
d From 2021...... 0
e From 2022...... 34,684
f Total of lines 3a through e ........ 236,559
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 838,182
a Applied to 2022, but not more than line 2a 0
b Applied to undistributed income of prior years
(Election required—see instructions)..... 		0
c Treated as distributions out of corpus (Election
required—see instructions)........ 		0
d Applied to 2023 distributable amount..... 807,000
e Remaining amount distributed out of corpus 31,182
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 5 267,741
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 .......... 		0
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) ....... 		0
8 Excess distributions carryover from 2018 not
applied on line 5 or line 7 (see instructions) ... 		76,054
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		191,687
10 Analysis of line 9:
a Excess from 2019.... 37,741
b Excess from 2020.... 88,080
c Excess from 2021.... 0
d Excess from 2022.... 34,684
e Excess from 2023.... 31,182
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).)
NONE
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.
NONE
2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
Check here right arrow
aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
WHEELER FOUNDATION
900 WASHINGTON ST SUITE 900
VANCOUVER,WA98660
(360) 693-7442
wheelerfoundation@riverviewbank.com
bThe form in which applications should be submitted and information and materials they should include:
LETTER STATING PURPOSE OF GRANT AND INCLUDE A COPY OF 501C(3) DETERMINATION LETTER
cAny submission deadlines:
N/A
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
CANNOT MAKE GRANTS TO INDIVIDUALS-GEOGRAPHIC AREA-OREGON
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

ALS NORTHWEST

825 NE MULTNOMAH ST SUITE 940
PORTLAND,OR97232 		NONE PC PROGRAM SUPPORT 12,500

READING RESULTS

3115 NE SANDY BLVD STE 229
PORTLAND,OR97232 		NONE PC PROGRAM SUPPORT 10,000

BLACK CANYON TRAILS COALITION INC

PO BOX 315
Black Canyon City,AZ85324 		NONE PC CHARITABLE PURPOSE OF THE 10,000

SCHOOLHOUSE SUPPLIES INC

2735 NE 82ND AVENUE
PORTLAND,OR97220 		NONE PC PROGRAM SUPPORT 10,000

URBAN GLEANERS

PO BOX 6344
PORTLAND,OR97228 		NONE PC PROGRAM SUPPORT 6,000

CHAMBER MUSIC NORTHWEST

5125 SW MACADAM AVE
PORTLAND,OR972393817 		NONE PC PROGRAM SUPPORT 7,000

METROPOLITAN YOUTH SYMPHONY

4800 SW MACADAM STREET
PORTLAND,OR97202 		NONE PC PROGRAM SUPPORT 5,000

NW ASSOCIATION FOR BLIND ATHLETES

PO BOX 65265
VANCOUVER,WA986650009 		NONE PC PROGRAM SUPPORT 12,000

HOMEPLATE YOUTH SERVICES

PO BOX 1941
HILLSBORO,OR97123 		NONE PC PROGRAM SUPPORT 10,000

PORTLAND HOMELESS FAMILY SOLUTIONS

1221 SW YAMHILL
PORTLAND,OR97205 		NONE PC PROGRAM SUPPORT 10,000

Maurice Lucas Foundation

PO BOX 1661
Lake Oswego,OR97035 		NONE PC PROGRAM SUPPORT 10,000

UNIVERSITY OF CHICAGO
BOOTH BUSINESS SCHOOL
1427 EAST 60TH SUITE 120
CHICAGO,IL60637 		NONE PC CHARITABLE PURPOSE OF THE 20,000

Project Lemonade

PO BOX 96144
Portland,OR97296 		NONE PC PROGRAM SUPPORT 10,000

PORTLAND COMMUNITY FOOTBALL CLUB

1631 NE BROADWAY ST 712
PORTLAND,OR97232 		NONE PC PROGRAM SUPPORT 5,000

OREGON REPERTORY SINGERS

PO BOX 445
GLADSTONE,OR97027 		NONE PC PROGRAM SUPPORT 5,000

BRADLEY ANGLE

5432 N ALBINA
PORTLAND,OR97217 		NONE PC CHARITABLE PURPOSE OF THE 10,000

THE NATURE CONSERVANCY

4245 N FAIRFAX DRIVE SUITE 100
ARLINGTON,VA222031606 		NONE PC PROGRAM SUPPORT 20,000

YOUTH VILLAGES OREGON

5331 S MACADAM AVE SUITE 287
PORTLAND,OR97239 		NONE PC CHARITABLE PURPOSE OF THE 10,000

DENTAL LIFELINE NETWORK

PO BOX 690
WILSONVILLE,OR97070 		NONE PC CHARITABLE PURPOSE OF THE 5,000

ARIZONA TRAIL ASSOCIATION

738 N 5TH AVENUE 201
TUSCON,AZ85705 		NONE PC CHARITABLE PURPOSE OF THE 10,000

ARIZONA STATE UNIVERSITY FOUNDATION
C/O CASH RECEIPTING
PO BOX 2260
TEMPE,AZ852802260 		NONE PC CHARITABLE PURPOSE OF THE 25,000

YWCA of Clark County

3609 MAIN ST
Vancouver,WA98663 		NONE PC PROGRAM SUPPORT 10,000

ALBERTINA KERR CENTERS

424 NE 22ND AVENUE
PORTLAND,OR97232 		NONE PC PROGRAM SUPPORT 20,000

OREGON HUMANE SOCIETY

1067 NE COLUMBIA BLVD
PORTLAND,OR97211 		NONE PC PROGRAM SUPPORT 12,000

PORTLAND YOUTH PHILHARMONIC

9320 SW BARBUR BLVD SUITE 140
PORTLAND,OR97219 		NONE PC PROGRAM SUPPORT 15,000

TRILLIUM FAMILY SERVICES

3415 SE POWELL BOULVEVARD
PORTLAND,OR97202 		NONE PC PROGRAM SUPPORT 12,000

TUCKER MAXON SCHOOL

2860 SE HOLGATE BLVD
PORTLAND,OR97202 		NONE PC PROGRAM SUPPORT 10,000

OREGON HISTORICAL SOCIETY

1200 SW PARK AVENUE
PORTLAND,OR97205 		NONE PC PROGRAM SUPPORT 35,000

Volunteers Of America Of Oregon Inc

3910 SE STARK ST
Portland,OR97214 		NONE PC PROGRAM SUPPORT 12,000

METROPOLITAN FAMILY SERVICES

1808 SE BELMONT STREET
PORTLAND,OR97214 		NONE PC CHARITABLE PURPOSE OF THE 10,000

OREGON MUSEUM OF SCIENCE AND INDUSTRY

1945 SE WATER AVENUE
PORTLAND,OR97214 		NONE PC PROGRAM SUPPORT 15,000

IMPACT NW

PO BOX 33530
PORTLAND,OR97292 		NONE PC PROGRAM SUPPORT 12,000

PORTLAND STATE UNIVERSITY FOUNDATION

PO BOX 243
PORTLAND,OR97207 		NONE PC CHARITABLE PURPOSE OF THE 20,000

DE PAUL TREATMENT CENTERS INC

PO BOX 3007
PORTLAND,OR97208 		NONE PC PROGRAM SUPPORT 85,000

RAPHAEL HOUSE OF PORTLAND

4110 SE HAWTHORNE BLVD
PORTLAND,OR97214 		NONE PC PROGRAM SUPPORT 15,000

OREGON FOOD BANK

7900 NE 33RD DRIVE
PORTLAND,OR97211 		NONE PC PROGRAM SUPPORT 30,000

DOUGY CENTER

PO BOX 86852
PORTLAND,OR972866852 		NONE PC PROGRAM SUPPORT 15,000

OREGON COAST AQUARIUM

2820 SE FERRY SLIP RD
NEWPORT,OR97365 		NONE PC PROGRAM SUPPORT 15,000

CLACKAMAS WOMENS SERVICES

256 WARNER MILNE ROAD
OREGON CITY,OR97045 		NONE PC PROGRAM SUPPORT 10,000

YOUTH RIGHTS & JUSTICE

1785 NE SANDY BLVD SUITE 300
PORTLAND,OR97232 		NONE PC PROGRAM SUPPORT 10,000

CASCADE AIDS PROJECT

520 NW DAVIS ST SUITE 215
PORTLAND,OR97209 		NONE PC PROGRAM SUPPORT 5,000

LITERARY ARTS INC

925 SW WASHINGTON ST
PORTLAND,OR97205 		NONE PC PROGRAM SUPPORT 6,000

LIFT URBAN PORTLAND

735 SW 20TH PLACE SUITE 250
PORTLAND,OR97205 		NONE PC PROGRAM SUPPORT 5,000

CASA OF MULTNOMAH WASHINGTON COUNTY

401 NE 68TH AVENUE
PORTLAND,OR97213 		NONE PC PROGRAM SUPPORT 14,000

FOUR RIVERS CULTURAL CENTER

676 SW FIFTH AVENUE
ONTARIO,OR97914 		NONE PC CHARITABLE PURPOSE OF THE 6,500

FRIENDS OF TREES

3117 NE MARTIN LUTHER KING JR BLVD
PORTLAND,OR97212 		NONE PC PROGRAM SUPPORT 10,000

MACDONALD CENTER DBA
MAYBELLE CTR FOR COMMUNITY
121 NW SIXTH AVENUE
PORTLAND,OR97209 		NONE PC PROGRAM SUPPORT 6,000

FRIENDS OF THE CHILDREN-PORTLAND

44 NE MORRIS STREET
PORTLAND,OR97212 		NONE PC PROGRAM SUPPORT 10,000

CASA OF CLACKAMAS COUNTY

421 HIGH STREET SUITE 108
OREGON CITY,OR97045 		NONE PC PROGRAM SUPPORT 10,000

Community Partners For
Affordable Housing
PO BOX 23206
Tigard,OR97281 		NONE PC PROGRAM SUPPORT 6,000

ABC HOUSE INC

PO BOX 68
ALBANY,OR97321 		NONE PC CHARITABLE PURPOSE OF THE 10,000

KINSHIP HOUSE

1823 NE 8TH AVENUE
PORTLAND,OR972123907 		NONE PC PROGRAM SUPPORT 10,000

LIBRARY FOUNDATION INC
SERVING THE PEOPLE OF MULTNOMAH COUNTY
620 SW FIFTH AVENUE
PORTLAND,OR97204 		NONE PC PROGRAM SUPPORT 15,000

PROVIDENCE PORTLAND MEDICAL FOUNDATION

4805 NE GLISAN ST
PORTLAND,OR97213 		NONE PC PROGRAM SUPPORT 15,000

Community Transitional School

6601 NE KILLINGSWORTH
Portland,OR97218 		NONE PC PROGRAM SUPPORT 10,000

DRESS FOR SUCCESS

1532 NE 37TH AVENUE SUITE B
PORTLAND,OR97232 		NONE PC PROGRAM SUPPORT 12,000

DE LA SALLE NORTH CATHOLIC NHS

7528 N FENWICK
PORTLAND,OR97217 		NONE PC PROGRAM SUPPORT 12,000

BIG BROTHERS BIG SISTERS
COLUMBIA NORTHWEST 6443 SW
BEAVERTON-HILL DALE HWY SUITE 900
PORTLAND,OR97213 		NONE PC PROGRAM SUPPORT 15,000

STORE TO DOOR

7730 SW 31ST AVE
Portland,OR97219 		NONE PC PROGRAM SUPPORT 10,000

PORTLAND YOUTHBUILDERS

4816 SE 92ND AVENUE
PORTLAND,OR97266 		NONE PC PROGRAM SUPPORT 10,000

EISENHOWER MEDICAL CENTER

39000 BOB HOPE DRIVE
RANCHO MIRAGE,CA92270 		NONE PC PROGRAM SUPPORT 20,000

GRACE NETWORK INTERNATIONAL

PO BOX 1249
Redmond,OR97756 		NONE PC CHARITABLE PURPOSE OF THE 10,000
Total .................................right arrow 3a 813,000
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 ....     14 375,957  
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 ............ 		    18 331,144  
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) ..   707,101  
13Total. Add line 12, columns (b), (d), and (e)..................
13
707,101
(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 AccountingFeesSchedule
Name:
WHEELER FOUNDATION
EIN:
93-0553801
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
TAX PREPARATION FEE (NON-ALLOC 1,800 1,350   450

TY 2023 InvestmentsCorpStockSchedule
Name:
WHEELER FOUNDATION
EIN:
93-0553801
Name of Stock End of Year Book Value End of Year Fair Market Value
MICHIGAN FIN AUTH REV TAXB    
CA STATE GO TAXABLE 30,597 31,969
VANGUARD ULTRA-SHORT-TERM BOND    
DOUBLELINE TOTAL RETURN BOND F    
METROPOLITAN WEST TOTAL RETURN    
ISHARES CORE US AGGREGATE BOND    
VANGUARD TOTAL INTERNATIONAL B    
ABBOTT LABORATORIES 53,911 121,297
ABBVIE INC 43,967 63,073
BLACKROCK INC 40,599 97,416
BRISTOL-MYERS SQUIBB COMPANY 48,878 40,381
BROADCOM INC 36,805 159,624
CAPITAL ONE FINANCIAL CORP 31,627 57,955
DEERE & CO 28,266 135,956
DIGITAL RLTY TR INC 47,868 41,181
DTE ENERGY CO 45,162 42,560
ILLINOIS TOOL WORKS INC 26,876 84,607
JOHNSON & JOHNSON 23,101 60,972
JPMORGAN CHASE & CO 25,688 104,952
KLA-TENCOR CORP COM 51,873 240,077
LOCKHEED MARTIN CORP COM 39,412 62,094
LOWE'S COMPANIES INC 22,303 109,050
MCDONALD'S CORP 41,470 51,000
PAYCHEX INC 43,753 109,939
PEPSICO INC 25,406 66,068
PROCTER & GAMBLE CO 30,863 54,073
PUBLIC SERVICE ENTERPRISE GROU 43,981 68,243
TRUIST FINANCIAL CORPORATION 33,510 32,047
VERIZON COMMUNICATIONS INC 41,730 28,803
ROYAL BANK OF CANADA 41,858 61,689
SEAGATE TECHNOLOGY HLDNGS PLC 70,837 100,480
UNILEVER PLC SPON ADR NEW 34,162 30,106
DFA US CORE EQUITY 1 789,542 1,574,716
PRIMECAP ODYSSEY GROWTH 1,103,250 1,495,110
VANGUARD DIVIDEND GROWTH INV 219,934 517,304
VANGUARD INSTITUTIONAL INDEX F 609,652 780,675
VANGUARD S&P 500 ETF 270,292 484,848
VANGUARD MID-CAP INDEX ADMIRAL 1,069,619 1,706,403
DFA US SMALL CAP PORTFOLIO INS 604,810 914,155
ISHARES CORE MSCI EAFE ETF 1,207,277 1,553,609
INVESCO INTERNATIONAL SMALL-MI 337,398 421,059
AMERICAN FUNDS NEW WORLD FD CL 401,111 597,629
FIDELITY US BOND INDEX FUND    
VANGUARD TOTAL BOND MARKET IND 1,188,159 1,195,982
PIMCO INTERNATIONAL BOND FUND 332,819 344,597
VANGUARD SHORT TERM INVESTMENT 550,388 566,207
BLACKROCK STRATEGIC INCOME OPP 1,540,973 1,580,681
JPMORGAN CORE BOND R6 1,192,021 1,195,500

TY 2023 LegalFeesSchedule
Name:
WHEELER FOUNDATION
EIN:
93-0553801
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
LEGAL FEES - PRINCIPAL (ALLOCA 298     298


TY 2023 OtherDecreasesSchedule
Name:
WHEELER FOUNDATION
EIN:
93-0553801
Description Amount
COST BASIS ADJUSTMENT 24,521


TY 2023 OtherIncreasesSchedule
Name:
WHEELER FOUNDATION
EIN:
93-0553801
Description Amount
RECOVERIES OF QUALIFYING DISTRIBUTION 8,000


TY 2023 OtherProfessionalFeesSchedule
Name:
WHEELER FOUNDATION
EIN:
93-0553801
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
OTHER NON-ALLOCABLE EXPENSE - 100 75   25
INVESTMNT MNGMNT FEES (NON-DED 97,638 73,228   24,409


TY 2023 TaxesSchedule
Name:
WHEELER FOUNDATION
EIN:
93-0553801
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FOREIGN TAXES 1,435 1,435   0
OTHER TAXES (NOT SUBJECT TO $1 1,499 1,499   0
FEDERAL TAX PAYMENT - PRIOR YE 619 0   0
FEDERAL ESTIMATES - PRINCIPAL 5,415 0   0
FOREIGN TAXES ON QUALIFIED FOR 4,606 4,606   0
FOREIGN TAXES ON NONQUALIFIED 37 37   0