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
DWYER CHARITABLE TRUST
 
Number and street (or P.O. box number if mail is not delivered to street address)4804 NW BETHANY BLVD STE I-2 267
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
PORTLAND, OR97229
A Employer identification number

93-1301831
B Telephone number (see instructions)

(503) 645-8935
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$1,309,216J 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 11,565 11,565  
4 Dividends and interest from securities... 18,159 18,159  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 26,824
b Gross sales price for all assets on line 6a 172,483
7 Capital gain net income (from Part IV, line 2)... 26,824
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........ 56,548 56,548  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 7,500     7,500
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
2,275 1,138   1,137
b Accounting fees (attach schedule).......        
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
8,748 8,748    
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
998 562    
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see list of attachments
List of Attached Documents:
// Content
228 114   114
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 19,749 10,562   8,751
25 Contributions, gifts, grants paid....... 77,200 77,200
26 Total expenses and disbursements. Add lines 24 and 25 96,949 10,562   85,951
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -40,401
b Net investment income (if negative, enter -0-) 45,986
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.............      
2 Savings and temporary cash investments......... 49,280 56,844 56,844
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.......... 288 59  
10a Investments—U.S. and state government obligations (attach schedule) 260,964 Click to see attachment
List of Attached Documents:
// Content
208,435 		203,947
b Investments—corporate stock (attach schedule)....... 456,194 Click to see attachment
List of Attached Documents:
// Content
440,089 		758,614
c Investments—corporate bonds (attach schedule)....... 283,601 Click to see attachment
List of Attached Documents:
// Content
304,499 		289,811
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)..........      
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) 1,050,327 1,009,926 1,309,216
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........ 1,050,327 1,009,926
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)..... 1,050,327 1,009,926
30 Total liabilities and net assets/fund balances (see instructions). 1,050,327 1,009,926
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
1,050,327
2
Enter amount from Part I, line 27a .....................
2
-40,401
3
Other increases not included in line 2 (itemize) right arrow
3
 
4
Add lines 1, 2, and 3 ..........................
4
1,009,926
5
Decreases not included in line 2 (itemize) right arrow
5
 
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
1,009,926
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 0.21 KONINKLIJKE PHILIPS NVR NY ADR P 2022-10-03 2023-06-02
b 40 SVB FINL GROUP P 2023-03-09 2023-03-28
c 190 ALASKA AIR GROUP INC P 2022-10-03 2023-12-07
d 44 DUTCH BROS INC P 2021-09-15 2023-06-27
e 71 DUTCH BROS INC P 2021-09-15 2023-06-27
25,000 FFCB DEB 0.300% 9/01/23 P 2020-08-31 2023-09-01
70 FED EX CORP P 2019-03-20 2023-03-09
60 FIRST REPUBLIC BANK SAN FRAN P 2020-03-26 2023-03-20
140 FORD MOTOR CO P 2022-02-04 2023-08-16
1 GSE HOLDINGS INC P 2010-12-31 2023-03-10
175 GILEAD SCIENCES INC P 2017-05-31 2023-02-10
25,000 SIMON PROPERTY 2.750% 6/01/23 P 2019-11-05 2023-06-01
835 US BANCORP P 2010-12-31 2023-08-28
25,000 US TREASURY NT 2.750% 11/15/23 P 2021-02-03 2023-11-15
25,000 US TREASURY NT 2.750% 7/31/23 P 2020-10-22 2023-07-31
(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 4   3 1
b 11   4,265 -4,254
c 6,840   7,602 -762
d 1,227   1,447 -220
e 1,979   1,633 346
25,000   25,000  
14,845   11,960 2,885
862   4,998 -4,136
1,660   2,480 -820
25     25
15,076   11,271 3,805
25,000   25,000  
29,954     29,954
25,000   25,000  
25,000   25,000  
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       1
b       -4,254
c       -762
d       -220
e       346
       
      2,885
      -4,136
      -820
      25
      3,805
       
      29,954
       
       
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 26,824
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 -4,253
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) 1 639
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2  
3 Add lines 1 and 2........................... 3 639
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4  
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 639
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 640
b Exempt foreign organizations—tax withheld at source...... 6b  
c Tax paid with application for extension of time to file (Form 8868)... 6c  
d Backup withholding erroneously withheld .......... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 640
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8  
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
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow1 Refundedright arrow 11  
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 arrowN/A
14
The books are in care ofright arrowCLAIRE DOHERTY Telephone no.right arrow (503) 645-8935

Located atright arrow4804 NW BETHANY BLVD I-2 267PORTLANDOR ZIP+4right arrow97229
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)
 
No
(5) Transfer any income or assets to a disqualified person (or make any of either available
for the benefit or use of a disqualified person)? ......................
1a(5)
 
No
(6) Agree to pay money or property to a government official? (Exception. Check "No"
if the foundation agreed to make a grant to or to employ the official for a period
after termination of government service, if terminating within 90 days.) ...............
1a(6)
 
No
b
If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........
1b
 
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
CLAIRE M DOHERTY Trustee
3.00 		7,500    
4804 NW BETHANY BLVD I-2 267
PORTLAND,OR97229
NATT A MCDOUGALL Trustee
0.20 		0    
4804 NW BETHANY BLVD I-2 267
PORTLAND,OR97229
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  
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 arrow  
Part VIII-A
Summary of Direct Charitable Activities
List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
1 THE TRUST CARRIED OUT ITS CHARITABLE PROGRAMS THROUGH GRANTS TO OTHER ORGANIZATIONS. 0
2  
3  
4  
Part VIII-B
Summary of Program-Related Investments (see instructions)
Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
1  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................right 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
1,223,709
b
Average of monthly cash balances.......................
1b
54,123
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
1,277,832
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
 
3
Subtract line 2 from line 1d.........................
3
1,277,832
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
19,167
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
1,258,665
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
62,933
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
62,933
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
639
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
639
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
62,294
4
Recoveries of amounts treated as qualifying distributions................
4
 
5
Add lines 3 and 4............................
5
62,294
6
Deduction from distributable amount (see instructions).................
6
 
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
62,294
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
85,951
b
Program-related investments—total from Part VIII-B..................
1b
 
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
 
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
 
b
Cash distribution test (attach the required schedule) .................
3b
 
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
85,951
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 62,294
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only.......  
b Total for prior years:20 , 20, 20  
3 Excess distributions carryover, if any, to 2022:
a From 2018...... 36,790
b From 2019...... 14,583
c From 2020...... 20,866
d From 2021...... 22,396
e From 2022...... 12,894
f Total of lines 3a through e ........ 107,529
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 85,951
a Applied to 2022, but not more than line 2a  
b Applied to undistributed income of prior years
(Election required—see instructions)..... 		 
c Treated as distributions out of corpus (Election
required—see instructions)........ 		0
d Applied to 2023 distributable amount..... 62,294
e Remaining amount distributed out of corpus 23,657
5 Excess distributions carryover applied to 2023.    
(If an amount appears in column (d), the
same amount must be shown in column (a).)
6Enter the net total of each column as
indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 131,186
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		 
c Enter the amount of prior years’ undistributed
income for which a notice of deficiency has
been issued, or on which the section 4942(a)
tax has been previously assessed...... 		 
d Subtract line 6c from line 6b. Taxable amount
—see instructions ........... 		 
e Undistributed income for 2022. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		 
f Undistributed income for 2023. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2024 .......... 		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) ....... 		 
8 Excess distributions carryover from 2018 not
applied on line 5 or line 7 (see instructions) ... 		36,790
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		94,396
10 Analysis of line 9:
a Excess from 2019.... 14,583
b Excess from 2020.... 20,866
c Excess from 2021.... 22,396
d Excess from 2022.... 12,894
e Excess from 2023.... 23,657
Form 990-PF (2023)
Form 990-PF (2023)
Page 10
Part XIII
Private Operating Foundations (see instructions and Part VI-A, question 9)
1a If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2023, enter the date of the ruling ...... right arrow
 
b Check box to indicate whether the organization is a private operating foundation described in section or
2a Enter the lesser of the adjusted net
income from Part I or the minimum
investment return from Part IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2023 (b) 2022 (c) 2021 (d) 2020
         
b 85% (0.85) of line 2a .........          
c Qualifying distributions from Part XI,
line 4 for each year listed ..... 		         
d Amounts included in line 2c not used directly
for active conduct of exempt activities .......... 		         
e Qualifying distributions made directly
for active conduct of exempt activities.
Subtract line 2d from line 2c .... 		         
3 Complete 3a, b, or c for the
alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......          
(2) Value of assets qualifying
under section 4942(j)(3)(B)(i)		          
b “Endowment" alternative test— enter 2/3
of minimum investment return shown in
Part IX, line 6 for each year listed .. 		         
c “Support" alternative test—enter:
(1) Total support other than gross
investment income (interest,
dividends, rents, payments
on securities loans (section
512(a)(5)), or royalties) .... 		         
(2) Support from general public
and 5 or more exempt
organizations as provided in
section 4942(j)(3)(B)(iii).... 		         
(3) Largest amount of support
from an exempt organization		          
(4) Gross investment income          
Part XIV
Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)
1Information Regarding Foundation Managers:
aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
Check here right arrow
aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
CLAIRE M DOHERTY
4804 NW BETHANY BLVD SUITE I-2 267
PORTLAND,OR97229
(503) 645-8935
bThe form in which applications should be submitted and information and materials they should include:
GRANT APPLICATIONNAME & ADDRESS OF ORGANIZATION & CONTACT PERSONLIST OF BOARD OF DIRECTORS501(C)(3) DOCUMENTATIONNARRATIVE PROPOSAL OF PROJECT INCLUDING DETAIL BUDGETMOST RECENT ANNUAL REPORT
cAny submission deadlines:
END OF EACH CALENDAR QUARTER
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
NONE
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
SISTERS OF THE HOLY CHILD


1341 SW MONTGOMERY ST
ROSEMONT,PA19010 		N/A NC GENERAL SUPPORT GRANT FOR CARE OF ELDERLY SISTERS. 1,000
PROVIDENCE MILWAUKIE FOUNDATION


10150 SE 32ND AVE
MILWAUKIE,OR97222 		N/A NC SUPPORT FOR COMMUNITY TEACHING KITCHEN SERVING FOOD TO INSECURE RESIDENTS OF CLACKAMAS COUNTY. 3,000
SISTERS OF HOLY NAMES


PO BOX 398
MARYLHURST,OR97036 		N/A NC GENERAL SUPPORT GRANT FOR CARE OF ELDERLY SISTERS. 1,000
MONASTERY OF THE PRECIOUS BLOOD


700 BRIDGE STREET
MANCHESTER,NH03104 		N/A NC GENERAL SUPPORT GRANT FOR CARE OF ELDERLY SISTERS. 1,000
SISTERS OF ST MARY OF OREGON


4440 SW 148TH
BEAVERTON,OR97078 		N/A NC GENERAL SUPPORT GRANT FOR CARE OF ELDERLY SISTERS. 1,000
ST VINCENT DE PAUL


PO BOX 1663
MEDFORD,OR97501 		N/A NC FINANCIAL SUPPORT TO PURCHASE ESSENTIAL CLOTHING AND HYGIENE ITEMS FOR CLIENTS. SECOND INSTALLMENT OF THREE YEAR PLEDGE. 1,700
VALLEY CATHOLIC SCHOOL


4440 SW 148TH AVENUE
BEAVERTON,OR97078 		N/A NC STUDENT TUITION ASSISTANCE. 5,000
STORE TO DOOR


7730 SW 31ST AVE
PORTLAND,OR97219 		N/A NC GENERAL SUPPORT FOR DELIVERY OF FOOD, MEDICATION AND SOCIAL CONNECTIONS TO SENIORS WHO ARE HOMEBOUND. 2,500
NW CATHOLIC COUNSELING


8383 NE SANDY BLVD SUITE 205
PORTLAND,OR97220 		N/A NC SUPPORT GRANT FOR COUNSELING SERVICES FOR LOW INCOME CHILDREN & FAMILIES. 2,500
DE LA SALLE NORTH CATHOLIC HS


4300 NW KILLINGSWORTH
PORTLAND,OR97218 		N/A NC STUDENT TUITION ASSISTANCE. 3,000
ST ANDREW NATIVITY SCHOOL


4925 NE 9TH AVE
PORTLAND,OR97211 		N/A NC FINANCIAL SUPPORT OF STUDENTS TRANSITIONING TO HIGH SCHOOL AND FORMER GRADUATES APPLYING TO COLLEGE. 3,000
ST MARY'S ACADEMY


1615 SW 5TH AVE
PORTLAND,OR97201 		N/A NC SUPPORT SERVICES TO HELP STUDENTS WITH MEALS, BOOKS, ACADEMIC ASSESSMENT. 3,000
ROSE HAVEN


PO BOX 10405
PORTLAND,OR97296 		N/A NC GENERAL SUPPORT GRANT FOR EMERGENCY SUPPLIES AND COMMUNICATION ACCESS PROGRAM. 3,000
ST VINCENT DE PAUL


950 SE 3RD AVE
BEND,OR97702 		N/A NC SUPPORT PLACE PROGRAM. PROVIDING HOUSING FOR LOW INCOME CLIENTS. 3,000
MAYBELLE CLARK CENTER


121 NE SIXTH AVE
PORTLAND,OR97209 		N/A NC SUPPORT FOR PROGRAMS INCLUDING OUTREACH, VISITATION, EMOTIONAL HEALTH, & MEMBER SUPPORT SERVICES. 3,000
REGIS ST MARY SCHOOL


550 W REGIS ST
STAYTON,OR97383 		N/A NC STUDENT TUITION ASSISTANCE. 3,000
RONALD MCDONALD HOUSE CHARITIES


2620 N COMMERCIAL
PORTLAND,OR97227 		N/A NC SUPPORT GRANT FOR MEALS FROM THE HEART PROGRAM. MEALS FOR FAMILIES CARING FOR SEVERELY ILL CHILDREN. 3,000
MEALS ON WHEELS


7710 SW 31ST AVE
PORTLAND,OR97219 		N/A NC SUPPORT OF MEAL DELIVERY TO HOME BOUND ELDERLY. 2,500
PORTLAND RESCUE MISSION


PO BOX 3713
PORTLAND,OR97208 		N/A NC GENERAL SUPPORT GRANT FOR SHEPHERD'S DOOR SHELTER FOR WOMEN. 3,000
ST VINCENT DE PAUL


475 SE 3RD ST
HILLSBORO,OR97123 		N/A NC FUNDING FOR LOW INCOME RENTAL ASSISTANCE. 3,000
BLANCHET HOUSE


310 NW GLISAN ST
PORTLAND,OR97210 		N/A NC SUPPORT FOR CONSTRUCTION OF YAMHILL FARM HOUSE - RESIDENTIAL FACILITY FOR MEN RECOVERING FROM ADDICTION. 4,000
RAPHAEL HOUSE


4110 SE HAWTHORNE 503
PORTLAND,OR97214 		N/A NC GENERAL SUPPORT FOR ADVOCACY CENTER TO PROVIDE EMERGENCY RESOURCES TO DOMESTIC VIOLENCE VICTIMS. 3,000
HOLY CROSS CATHOLIC CHURCH SCHOOL


5227 N BOWDOIN
PORTLAND,OR97203 		N/A NC SUPPORT TO BUILD COMMUNITY CENTER INCLUDING SVDP PANTRY. FIRST INSTALLMENT OF THREE YEAR PLEDGE. 3,000
ST THERESE SCHOOL


1260 NE 132ND
PORTLAND,OR97230 		N/A NC STUDENT TUITION ASSISTANCE. 3,000
SAVING GRACE MATERNITY HOME


6789 SE LOIS ST
HILLSBORO,OR97123 		N/A NC GRANT TO PROVIDE TRAINING FOR NEW DIRECTOR. 2,500
JESUIT VOLUNTEER CORPS


PO BOX 22125
PORTLAND,OR97269 		N/A NC GRANT FOR FOUR JV ENCORPS VOLUNTEERS WITH ADDITIONAL RESPONSIBILITIES 3,000
SOCIETY HOLY CHILD JESUS


1341 SW MONTGOMERY ST
ROSEMONT,PA19019 		N/A NC SUPPORT TO UPDATE ROOMS IN ASSISTED LIVING HOLY CHILD CENTER. 5,000
COMMUNITY FOR POSITIVIE AGING


1820 NE 40TH
PORTLAND,OR97212 		N/A NC SUPPORT FOR SENIORS IN NEED OF FOOD, HEALTH CARE, AND TRANSPORT TO MEDICAL APPOINTMENTS. 2,500
Total .................................right arrow 3a 77,200
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 ........... 		    14 11,565  
4 Dividends and interest from securities ....     14 18,159  
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 26,824  
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) ..   56,548  
13Total. Add line 12, columns (b), (d), and (e)..................
13
56,548
(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: 23017517
Software Version: 2023v5.0


Form 990PF - Special Condition Description:
Special Condition Description

TY 2023 InvestmentsCorpBondsSchedule
Name:
DWYER CHARITABLE TRUST
EIN:
93-1301831
Software ID:
23017517
Software Version:
2023v5.0
Name of Bond End of Year Book Value End of Year Fair Market Value
25,000 GOLDMAN SACHS GRP 4.000 03/03/24 25,048 24,927
25,000 NIKE INC 2.375 11/01/26 22,637 23,727
25,000 INTEL CORP 2.450 11/15/29 26,384 22,502
25,000 TARGET CORP 2.650 09/15/30 27,158 22,380
25,000 BANK OF AMERICA 3.875 08/1/25 26,479 24,622
25,000 CATERPILLER INC 3.400 05/15/24 25,191 24,813
25,000 DUKE ENERGY PROG LLC 3.70 09/1/28 27,166 24,263
25,000 JOHN DEERE CAP CORP 3.40 09/11/25 26,264 24,500
25,000 PROCTOR GAMBLE CO 3.0 03/25/30 24,000 23,411
25,000 TOYOTA MTR CR CORP 3.0 04/01/25 25,033 24,439
25,000 APPLE INC 4.3% 5/10/33 24,967 25,388
25,000 PAYPAL HLDGS INC 4.4% 6/1/32 24,172 24,839

TY 2023 InvestmentsCorpStockSchedule
Name:
DWYER CHARITABLE TRUST
EIN:
93-1301831
Software ID:
23017517
Software Version:
2023v5.0
Name of Stock End of Year Book Value End of Year Fair Market Value
2459 SH US BANCORP 89,601 106,426
92 SH CHEVRON CORP 5,504 13,723
140 SH MICROSOFT CORP 3,836 52,646
100 SH WALMART INC 6,545 15,765
100 SH AMGEN INC 4,415 28,802
100 SH NESTLE SA SPNSRD ADR 3,447 11,563
185 SH JP MORGAN CHASE & CO 5,497 31,469
45 SH MCKESSON CORP 2,976 20,834
165 SH MERCK & CO INC 5,589 17,988
55 SH GOLDMAN SACHS GRP INC 4,978 21,217
116 SH APPLE INC 2,118 22,333
305 SH PFIZER INC 8,369 8,781
95 SH EXXON MOBILE CORP 7,084 9,498
360 SH ASTRAZENECA PLC SPSD ADR 10,819 24,246
1905 SH EMBRAER SA ADR 18,875 35,147
160 SH MAGNA INTL INC CL A 6,713 9,453
105 SH METHANEX CORP 3,093 4,973
305 SH VANGUARD FTSE EUROPE INDEX FUND 14,903 19,666
120 SH CISCO SYSTEMS INC 3,674 6,062
205 SH INTERNATIONAL PAPER CO 9,360 7,411
155 SH SIEMENS AG ADR 11,300 14,499
120 SH ISHARES CORE MSCI EMERGING MRKTS 7,077 6,070
60 SH ISHARES RUSSELL 2000 VALUE 7,426 9,320
90 SH WALT DISNEY CO 11,545 8,126
141 SH RTX CORP 5,601 11,864
135 SH AVANGRID INC 5,799 4,375
355 SH BANK OF AMERICA CORP 8,883 11,953
15 SH BLACKROCK INC 8,024 12,177
225 SH FIRST ENERGY CORP 5,623 8,249
40 SH GENERAL DYNAMICS CORP 5,531 10,387
30 SH HOME DEPOT INC 4,947 10,394
45 SH SALESFORCE COM INC 6,928 11,841
375 SH SCHWAB CHARLES CORP 10,795 25,800
135 SH MEDTRONIC PLC 11,403 11,121
205 SH BLACKBAUD INC 13,634 17,774
80 SH ALPHABET INC 7,819 11,175
205 SH CARRIER GLOBAL CORP 7,543 11,777
110 SH COLUMBIA SPORTSWEAR CO 7,632 8,749
120 SH PAYPAL HOLDINGS INC 12,889 7,369
295 SH VERIZON COMM INC 10,341 11,122
635 SH WARNER BROS DISCOVERY INC 7,604 7,226
496 SH KONINKLIJKE PHILIPS 7,382 11,572
155 SH SANOFI ADR 8,397 7,708
90 SH SAP SE SPON ADR 7,486 13,913
80 SH AMAZON COM INC 7,770 12,155
190 SH SYSCO CORP 13,314 13,895

TY 2023 InvestmentsGovtObligationsSch
Name:
DWYER CHARITABLE TRUST
EIN:
93-1301831
Software ID:
23017517
Software Version:
2023v5.0
US Government Securities - End of Year Book Value:

208,435
US Government Securities - End of Year Fair Market Value:

203,947
State & Local Government Securities - End of Year Book Value:


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


 


TY 2023 LegalFeesSchedule
Name:
DWYER CHARITABLE TRUST
EIN:
93-1301831
Software ID:
23017517
Software Version:
2023v5.0
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
SHELLY S. DAVIS, CPA, PC 2,275 1,138 0 1,137


TY 2023 OtherExpensesSchedule
Name:
DWYER CHARITABLE TRUST
EIN:
93-1301831
Software ID:
23017517
Software Version:
2023v5.0
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
POSTAGE/MAILBOX 228 114   114


TY 2023 OtherProfessionalFeesSchedule
Name:
DWYER CHARITABLE TRUST
EIN:
93-1301831
Software ID:
23017517
Software Version:
2023v5.0
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INVESTMENT MANAGEMENT FEES 8,748 8,748 0 0


TY 2023 TaxesSchedule
Name:
DWYER CHARITABLE TRUST
EIN:
93-1301831
Software ID:
23017517
Software Version:
2023v5.0
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
2023 ESTIMATE PAYMENT 436      
FOREIGN TAX PD 367 367    
OREGON FILING FEE 195 195