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
THE KAREN & DREW PESLAR FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address)401 SOUTH OLD WOODWARD 433
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
BIRMINGHAM, MI48009
A Employer identification number

38-3374272
B Telephone number (see instructions)

(248) 594-6294
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$7,663,277J 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) 238,706
2 Check right arrow.............
3 Interest on savings and temporary cash investments 7,228 7,228  
4 Dividends and interest from securities... 96,182 96,182  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 198,714
b Gross sales price for all assets on line 6a 4,081,013
7 Capital gain net income (from Part IV, line 2)... 198,714
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........ 540,830 302,124  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 18,000 0   18,000
14 Other employee salaries and wages...... 56,920 14,230   36,998
15 Pension plans, employee benefits....... 9,637 2,409   6,264
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
4,230 2,115   2,115
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
59,847 59,847   0
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
13,043 3,079   0
19 Depreciation (attach schedule) and depletion... Click to see attachment
List of Attached Documents:
// Content
1,299 426  
20 Occupancy.............. 42,587 10,647   27,682
21 Travel, conferences, and meetings....... 478 0   478
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
10,472 2,090   7,813
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 216,513 94,843   99,350
25 Contributions, gifts, grants paid....... 453,670 453,670
26 Total expenses and disbursements. Add lines 24 and 25 670,183 94,843   553,020
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -129,353
b Net investment income (if negative, enter -0-) 207,281
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 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............. 235,562 55,149 55,149
2 Savings and temporary cash investments.........      
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow        
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) right arrow  
Less: allowance for doubtful accounts right arrow        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)....... 5,364,982 Click to see attachment
List of Attached Documents:
// Content
5,230,528 		7,545,509
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 Click to see attachment
List of Attached Documents:
// Content
0 		56,429
14 Land, buildings, and equipment: basis right arrow100,157
Less: accumulated depreciation (attach schedule) right arrow96,850 4,606 Click to see attachment
List of Attached Documents:
// Content
3,307 		3,307
15 Other assets (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
2,883 		Click to see attachment
List of Attached Documents:
// Content
2,883 		Click to see attachment
List of Attached Documents:
// Content
2,883
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 5,608,033 5,291,867 7,663,277
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
165,048 		Click to see attachment
List of Attached Documents:
// Content
171,436
23 Total liabilities (add lines 17 through 22)......... 165,048 171,436
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........ 7,466,227 7,466,227
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds -2,023,242 -2,345,796
29 Total net assets or fund balances (see instructions)..... 5,442,985 5,120,431
30 Total liabilities and net assets/fund balances (see instructions). 5,608,033 5,291,867
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
5,442,985
2
Enter amount from Part I, line 27a .....................
2
-129,353
3
Other increases not included in line 2 (itemize) right arrow
3
0
4
Add lines 1, 2, and 3 ..........................
4
5,313,632
5
Decreases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
5
193,201
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
5,120,431
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 SCHWAB #8056 P    
b SCHWAB #8056 P    
c
d
e
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a 2,145,716   2,179,461 -33,745
b 1,935,297   1,702,838 232,459
c
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69 		(j)
Adjusted basis
as of 12/31/69 		(k)
Excess of col. (i)
over col. (j), if any
a       -33,745
b       232,459
c
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 198,714
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ................... 		Bracket 3  
Part V
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here right arrow and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions) 1 2,881
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2 0
3 Add lines 1 and 2........................... 3 2,881
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 2,881
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 4,880
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld .......... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 4,880
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8 0
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10 1,999
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow1,999 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$ 0(2) On foundation managers.right arrow$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
round bullet By language in the governing instrument, or
round bullet By state legislation that effectively amends the governing instrument so that no mandatory directions
that conflict with the state law remain in the governing instrument? ................
6
Yes
 
7
Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
and Part XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrowMI
b
If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
8b
Yes
 
9
Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
or 4942(j)(5) for calendar year 2023 or the taxable year beginning in 2023? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
9
 
No
10
Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
and addresses. ...............................
10
 
No
11
At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
11
 
No
12
Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
advisory privileges? If "Yes," attach statement. See instructions.................
12
 
No
13
Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
13
Yes
 
Website addressright arrowN/A
14
The books are in care ofright arrowDREW PESLAR Telephone no.right arrow (248) 594-6294

Located atright arrow401 SOUTH OLD WOODWARD NO 433BIRMINGHAMMI ZIP+4right arrow48009
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
DREW PESLAR CHAIRMAN
15.00 		0 0 0
401 SOUTH OLD WOODWARD SUITE 433
BIRMINGHAM,MI48009
KAREN PESLAR DIRECTOR/TREASURER
4.00 		0 0 0
401 SOUTH OLD WOODWARD SUITE 433
BIRMINGHAM,MI48009
SAMANTHA DURAKOVIC DIRECTOR/SECRETARY
7.00 		18,000 0 0
401 SOUTH OLD WOODWARD SUITE 433
BIRMINGHAM,MI48009
VIRGINIA WEBSTER-SMITH PRESIDENT/EXECUTIVE DIRECT
32.00 		56,920 5,000 0
401 SOUTH OLD WOODWARD SUITE 433
BIRMINGHAM,MI48009
2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
(a) Name and address of each employee paid more than $50,000 (b) Title, and average
hours per week
devoted to position 		(c) Compensation (d) Contributions to
employee benefit
plans and deferred
compensation 		(e) Expense account,
other allowances
NONE
Total number of other employees paid over $50,000...................right arrow 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)
3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
NONE
Total number of others receiving over $50,000 for professional services.............right arrow0
Part VIII-A
Summary of Direct Charitable Activities
List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
1  
2  
3  
4  
Part VIII-B
Summary of Program-Related Investments (see instructions)
Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
1  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................right arrow0
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
7,000,594
b
Average of monthly cash balances.......................
1b
273,810
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
7,274,404
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
7,274,404
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
109,116
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
7,165,288
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
358,264
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
358,264
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
2,881
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
2,881
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
355,383
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
355,383
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
355,383
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
553,020
b
Program-related investments—total from Part VIII-B..................
1b
0
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
 
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
 
b
Cash distribution test (attach the required schedule) .................
3b
0
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
553,020
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 7 355,383
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...... 33,572
b From 2019......  
c From 2020...... 195,913
d From 2021...... 133,069
e From 2022...... 157,443
f Total of lines 3a through e ........ 519,997
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 553,020
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..... 355,383
e Remaining amount distributed out of corpus 197,637
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 5 717,634
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) ... 		33,572
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		684,062
10 Analysis of line 9:
a Excess from 2019....  
b Excess from 2020.... 195,913
c Excess from 2021.... 133,069
d Excess from 2022.... 157,443
e Excess from 2023.... 197,637
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).)
DREW PESLAR
KAREN PESLAR
bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
Check here right arrow
aThe name, address, and telephone number or email address of the person to whom applications should be addressed:
bThe form in which applications should be submitted and information and materials they should include:
cAny submission deadlines:
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
Form 990-PF (2023)
Form 990-PF (2023)
Page 11
Part XIV
Supplementary Information (continued)
3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient If recipient is an individual,
show any relationship to
any foundation manager
or substantial contributor
 Foundation
status of
recipient 		Purpose of grant or
contribution 		Amount
Name and address (home or business)
aPaid during the year

ANGEL'S PLACE

29299 FRANKLIN RD STE 2
SOUTHFIELD,MI48034 		  PC FOR ASSISTANCE TO DEVELOPMENTALLY CHALLENGED ADULT PROGRAMS 10,000

CRANBROOK INSTITUTE OF SCIENCE

PO BOX 801
BLOOMFIELD HILLS,MI48303 		  PC FOR EDUCATIONAL PROGRAMMING 20,000

DETROIT HISTORICAL SOCIETY

5401 WOODWARD AVENUE
DETROIT,MI48202 		  PC FOR EDUCATIONAL PROGRAMMING 50,000

DETROIT INSTITUTE OF ARTS

5200 WOODWARD AVE
DETROIT,MI48202 		  PC FOR PROGRAMMING 20,000

DETROIT SYMPHONY ORCHESTRA

3711 WOODWARD AVE
DETROIT,MI48201 		  PC FOR PROGRAMMING 10,000

DETROIT ZOOLOGICAL SOCIETY

8450 WEST TEN MILE ROAD
ROYAL OAK,MI48067 		  PC FOR PROGRAMMING 35,000

FORGOTTEN HARVEST

21800 GREENFIELD ROAD
OAK PARK,MI48237 		  PC FOR ASSISTANCE TO NEEDY FAMILIES 25,000

FURNITURE BANK OF SOUTHEASTERN MICHIGAN

333 NORTH PERRY
PONTIAC,MI48342 		  PC FOR ASSISTANCE TO NEEDY FAMILIES 7,500

GLEANERS COMMUNITY FOOD BANK

2131 BEAUFAIT
DETROIT,MI48207 		  PC FOR ASSISTANCE TO NEEDY FAMILIES 10,000

KIDS ON THE GO

128 SUNNINGDALE DR
GROSSE POINTE WOODS,MI48238 		  PC FOR YOUTH THERAPY PROGRAMMING 5,000

LOYOLA HIGH SCHOOL

15325 PINEHURST
DETROIT,MI48238 		  PC FOR EDUCATIONAL PROGRAMMING 151,170

MERCY EDUCATION PROJECT

1450 HOWARD STREET
DETROIT,MI48216 		  PC FOR EDUCATIONAL PROGRAMMING 5,000

MICHIGAN HUMANE SOCIETY

3600 AUBURN ROAD
ROCHESTER HILLS,MI48309 		  PC FOR ANIMAL SHELTER PROGRAMS AND SUPPORT 15,000

MICHIGAN OPERA THEATRE

1526 BROADWAY
DETROIT,MI48226 		  PC FOR PROGRAMMING 10,000

POPE FRANCIS CENTER

438 ST ANTOINE STREET
DETROIT,MI48226 		  PC FOR HUMAN SERVICES AND COMMUNITY ASSISTANCE 35,000

THE BEAUMONT HEALTH FOUNDATION - FIRST WORDS SOCIETY

3711 WEST THIRTEEN MILE ROAD
ROYAL OAK,MI48073 		  PC FOR PEDIATRIC THERAPY PROGRAMMING 5,000

THE NATURE CONSERVANCY - MICHIGAN CHAPTER

101 EAST GRAND RIVER
LANSING,MI48906 		  PC FOR PROGRAMMING 15,000

THE PEWABIC SOCIETY

10125 EAST JEFFERSON
DETROIT,MI48214 		  PC FOR EDUCATIONAL PROGRAMMING 5,000

UNIVERSITY OF MICHIGAN

909 S UNIVERSITY AVE
ANN ARBOR,MI48109 		  PC FOR EDUCATIONAL PROGRAMMING 5,000

BEDS 4 KIDS

14241 ELEVEN MILE ROAD
OAK PARK,MI48237 		  PC FOR ASSISTANCE TO NEEDY FAMILIES 10,000

MOTOR CITY LYRIC OPERA

13301 MOUND ROAD
DETROIT,MI48212 		  PC FOR PROGRAMMING 5,000
Total .................................right arrow 3a 453,670
bApproved for future payment
Total ................................. right arrow 3b 0
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 ........... 		    14 7,228  
4 Dividends and interest from securities ....     14 96,182  
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....          
6 Net rental income or (loss) from personal property          
7 Other investment income .....     14    
8 Gain or (loss) from sales of assets other than
inventory ............ 		    18 198,714  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue: a
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 0 302,124 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
302,124
(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
Schedule B
(Form 990)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2023
Name of the organization
THE KAREN & DREW PESLAR FOUNDATION
 
Employer identification number

38-3374272
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ






Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......... Arrow Bullet $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (2023)
Schedule B (Form 990) (2023) Page 2
Name of organization
THE KAREN & DREW PESLAR FOUNDATION
  		Employer identification number
38-3374272
Part I
Contributors
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
1
DREW AND KAREN PESLAR
401 SOUTH OLD WOODWARD SUITE 433
 
BIRMINGHAM, MI48009

$ 104,375


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
2
DREW AND KAREN PESLAR
401 SOUTH OLD WOODWARD SUITE 433
 
BIRMINGHAM, MI48009

$ 134,331


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)
Schedule B (Form 990) (2023)
Page 3
Name of organization
THE KAREN & DREW PESLAR FOUNDATION
  		Employer identification number

38-3374272
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
1
 MARKETABLE SECURITIES. $ 104,375 2023-02-01
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
2
 MARKETABLE SECURITIES. $ 134,331 2023-02-03
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
Schedule B (Form 990) (2023)
Schedule B (Form 990) (2023)
Page 4
Name of organization
THE KAREN & DREW PESLAR FOUNDATION
  		Employer identification number

38-3374272
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (2023)
Additional Data


Software ID:  
Software Version:  

TY 2023 AccountingFeesSchedule
Name:
THE KAREN & DREW PESLAR FOUNDATION
EIN:
38-3374272
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING FEES 4,230 2,115   2,115

Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

TY 2023 DepreciationSchedule
Name:
THE KAREN & DREW PESLAR FOUNDATION
EIN:
38-3374272
Description of Property Date Acquired Cost or Other Basis Prior Years' Depreciation Computation Method Rate /
Life (# of years)		 Current Year's Depreciation Expense Net Investment Income Adjusted Net Income Cost of Goods Sold Not Included
RUG 2009-03-19 2,950 2,950 SL 7.000000000000 0 0    
SHELVING 2009-03-24 671 671 SL 7.000000000000 0 0    
IMPROVEMENTS 2009-02-24 25,826 25,826 SL 7.000000000000 0 0    
IMPROVEMENTS 2009-03-26 22,410 22,410 SL 7.000000000000 0 0    
COMPUTER EQUIPMENT 2014-07-08 3,142 3,142 SL 5.000000000000 0 0    
PRINTER 2016-02-15 404 404 SL 5.000000000000 0 0    
COMPUTER 2020-05-27 2,299 1,188 ADS 5.000000000000 460 0    
COMPUTER EQUIPMENT 2021-01-14 1,119 448 ADS 5.000000000000 224 0    
COMPUTER 2021-01-14 2,190 876 ADS 5.000000000000 438 0    
OFFICE CHAIR 2021-04-01 1,772 266 ADS 10.000000000000 177 0    

TY 2023 InvestmentsCorpStockSchedule
Name:
THE KAREN & DREW PESLAR FOUNDATION
EIN:
38-3374272
Name of Stock End of Year Book Value End of Year Fair Market Value
175 SHS COSTCO WHOLESALE CO 5,440 115,514
225 SHS TECHTRONIC INDS LTD F 7,922 13,424
525 SHS CAPGEMINI S E F 12,752 21,971
250 SHS DBS GROUP HOLDINGS LIM F 15,815 25,315
900 SHS TELUS CORP 16,014 16,011
500 SHS BROOKFIELD ASSET MGM F 16,105 20,085
65 SHS TYLER TECHNOLOGIES 16,595 27,178
650 SHS DASSAULT SYSTEM S A F 16,725 31,863
325 SHS GRUPO AEROPORTUARIO DE F 16,846 27,505
60 SHS IDEXX LABS INC 18,201 33,303
200 SHS CANADIAN NATL RAILWAY F 18,941 25,126
175 SHS CHECK PT SOFTWARE F 19,118 26,738
100 SHS NICE LTD 19,878 19,951
200 SHS WEST PHARM SRVC INC 20,293 70,424
670 SHS EXPERIAN PLC F 20,550 27,296
700 SHS LOMDON STOCK EXCHANGE F 20,836 20,983
200 SHS MTU AERO ENGINES HOLDI F 21,007 21,588
200 SHS CHEVRON CORPORATION CMN 21,031 29,832
280 SHS PALO ALTO NETWORKS 21,320 82,566
100 SHS FLEETCOR TECHNOLOGIES 21,673 28,261
405 SHS EXXON MOBIL CORPORATION CMN 21,814 40,492
225 SHS ENDAVA PLC 21,977 17,516
120 SHS MONOLITHIC POWER SYSTEM 22,145 75,694
375 SHS W NS HOLDINGS LIMITED F 22,494 23,700
600 SHS AIRBUS SE 22,790 23,142
300 SHS COSTAR GROUP INC 23,035 26,217
60 SHS INTUIT INC 23,500 37,502
225 SHS NESTLE S A 24,009 26,017
70 SHS ASML HLDGS NV 24,367 52,984
150 SHS CROWDSTRIKE HLDGS INC 25,402 38,298
825 SHS FASTENAL CO 25,449 53,435
70 SHS LULULEMON ATHLECTICA: LULU 25,450 35,790
165 SHS BROADCOM INC 27,230 184,181
150 SHS INTUITIVE SURGICAL 27,926 50,604
675 SHS ISHARES MSCI EMERGING 28,271 27,142
150 SHS ACCENTURE PLC 28,954 52,637
400 SHS AGILENT TECHNOLOGIES 29,954 55,612
140 SHS VERTEX PHARMACEUTICA 30,347 56,965
150 SHS ICON PLC 30,966 42,461
345 SHS THE TRADE DESK INC 31,598 24,826
125 SHS ATLASSIAN CORP 31,765 29,733
150 SHS GLOBANT SA F 32,287 35,697
150 SHS HOME DEPOT INC 32,577 51,983
125 SHS VEEVA SYSTEMS INC 35,180 24,065
275 SHS PEPSICO INC 35,211 46,706
625 SHS TAIWAN SEMICONDUCTOR 36,267 65,000
1000 SHS APPLE COMPUTER INC 36,305 192,530
725 SHS HDFC BANK LIMITED 36,348 48,655
210 SHS UNION PACIFIC CORP 37,825 51,580
250 SHS SALESFORCE COM 39,365 65,785
1150 SHS WISDOMTREE EUROPE HEDGED OTHER ASSETS 39,374 49,278
645 SHS GRACO INC 39,916 55,960
450 SHS NIKE INC 40,001 48,857
225 SHS BOEING CO 40,121 58,649
200 SHS UNITEDHEALTH GRP INC 40,601 105,294
85 SHS BLACKROCK INC 41,440 69,003
250 SHS CDW CORP 41,961 56,830
120 SHS MASTERCARD INC 42,644 51,181
1100 SHS COMCAST CORPORATION CMN 42,733 48,235
195 SHS WORKDAY INC 43,025 53,832
525 SHS WEC ENERGY GROUP INC 45,710 44,189
240 SHS META PLATFORMS INC (FORMERLY FACEBOOK) 45,901 84,950
90 SHS MSCI INC 46,112 50,909
775 SHS CORTEVA INC: CTVA 46,403 37,138
90 SHS ROPER TECHNOLOGIES 47,223 49,065
175 SHS CASEYS GEN STORES 47,500 48,080
445 SHS DEXCOM INC 47,566 55,220
115 SHS SERVICE NOW INC 47,594 81,246
1150 SHS WAL-MART DE MEXICO S A F 47,767 48,553
40 SHS MERCADOLIBRE INC 48,417 62,862
225 SHS PENUMBRA INC 50,396 56,597
325 SHS AXON ENTERPRISE INC 52,071 83,957
1075 SHS BANK OF NY MELLON CO: BK 52,091 55,954
25 SHS CHIPOTLE MEXICAN GRILL 52,128 57,174
675 SHS TERRENO REALTY CORP 52,281 42,302
550 SHS AMAZON.COM INC 52,606 83,567
2025 SHS SCHLUMBERGER LTD F 54,502 105,381
3225 SHS ISHARES MSCI EUROPE 55,493 67,596
1425 SHS TENCENT HOLDINGS 57,763 53,851
650 SHS REPUBLIC SERVICES 60,391 107,192
785 SHS ALPHABET INC - CLASS A 62,652 109,657
450 SHS NVIDIA 67,877 222,849
1000 SHS MAGNA INTL INC 69,829 59,080
450 SHS CHUBB LTD 69,833 101,700
675 SHS REINSURANCE GP AMER 70,239 109,202
1150 SHS ISHARES MSCI JAPAN ETF 70,695 73,761
1055 SHS AMPHENOL CORP 71,464 104,582
400 SHS GENERAL DYNAMICS CORP 75,939 103,868
525 SHS MARSH & MC LENNAN CO 76,484 99,472
550 SHS ZOETIS INC EXCHANGE TRADED FUNDS 77,485 108,554
1425 SHS MONDELEZ INTL 87,721 103,213
825 SHS XYLEM INC XYL 88,464 94,347
787 SHS GLOBAL PAYMENTS INC GPN 89,662 99,949
825 SHS ROSS STORES INC 90,872 114,172
1030 SHS STARBUCKS CORP 91,958 98,890
570 SHS HEICO CORP 93,193 101,956
400 SHS CONSTELLATION BRAND 96,809 96,700
1000 SHS BOOZ ALLEN HAMILTON 96,955 127,910
400 SHS SHERWIN WILLIAMS CO 106,534 124,760
450 SHS STRYKER CORP 117,107 134,757
400 SHS LINDE PLC F:LIN 120,227 164,284
725 SHS VISA INC 127,230 188,754
1325 SHS MERCK & CO, INC 136,101 144,452
325 SHS MARTIN MARIETTA MATERIAL 137,767 162,146
950 SHS MICROSOFT CORP 175,384 357,238
225000 SHS US TREASURY 222,446 224,471

TY 2023 InvestmentsOtherSchedule2
Name:
THE KAREN & DREW PESLAR FOUNDATION
EIN:
38-3374272
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
GS DISTRESSED OPPORTUNITIES FUND (BOOK VALUE ON LINE 22) FMV 0 56,429

TY 2023 LandEtcSchedule2
Name:
THE KAREN & DREW PESLAR FOUNDATION
EIN:
38-3374272
Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
RUG 2,950 2,950 0  
SHELVING 671 671 0  
IMPROVEMENTS 25,826 25,826 0  
IMPROVEMENTS 22,410 22,410 0  
COMPUTER EQUIPMENT 3,142 3,142 0  
PRINTER 404 404 0  
COMPUTER 2,299 1,648 651  
COMPUTER EQUIPMENT 1,119 672 447  
COMPUTER 2,190 1,314 876  
OFFICE CHAIR 1,772 443 1,329  


TY 2023 OtherAssetsSchedule
Name:
THE KAREN & DREW PESLAR FOUNDATION
EIN:
38-3374272
Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
DEPOSITS 2,883 2,883 2,883


TY 2023 OtherDecreasesSchedule
Name:
THE KAREN & DREW PESLAR FOUNDATION
EIN:
38-3374272
Description Amount
ADJUSTMENT TO COST BASIS OF SECURITIES CONTRIBUTED 193,201


TY 2023 OtherExpensesSchedule
Name:
THE KAREN & DREW PESLAR FOUNDATION
EIN:
38-3374272
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
TELEPHONE 2,405 601   1,563
OFFICE SUPPLIES 2,762 691   1,795
POSTAGE AND DELIVERY 277 69   180
GENERAL LIABILITY 3,943 0   3,943
DUES 169 0   169
COMPUTER REPAIRS 250 63   163
MISCELLANEOUS 666 666   0


TY 2023 OtherLiabilitiesSchedule
Name:
THE KAREN & DREW PESLAR FOUNDATION
EIN:
38-3374272
Description Beginning of Year - Book Value End of Year - Book Value
PAYROLL WITHHOLDINGS 2,877 2,828
BKRG ACCT ASSETS WITH NEGATIVE BASIS 162,171 168,608


TY 2023 OtherProfessionalFeesSchedule
Name:
THE KAREN & DREW PESLAR FOUNDATION
EIN:
38-3374272
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INVESTMENT FEES 59,847 59,847   0


TY 2023 TaxesSchedule
Name:
THE KAREN & DREW PESLAR FOUNDATION
EIN:
38-3374272
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FOREIGN TAXES 3,079 3,079   0
EXCISE TAX 9,964 0   0