TY 2023 Form 990PF

- TIN:

Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation

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

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

Go to www.irs.gov/Form990PF for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public Inspection

For calendar year 2023, or tax year beginning 01-01-2023 , and ending 12-31-2023

Name of foundation
La Via de James Foundation

% Foundation Source

Number and street (or P.O. box number if mail is not delivered to street address)Foundation Source 501 Silverside Rd
Room/suite

City or town, state or province, country, and ZIP or foreign postal code
Wilmington, DE198091377

A Employer identification number

88-2267960

B Telephone number (see instructions)

(800) 839-1754

C If exemption application is pending, check here right arrow

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

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

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

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

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

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

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

$1,827,362J Accounting method: Cash Accrual
Other (specify)
(Part I, column (d) must be on cash basis.)

	Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).)	(a) Revenue and expenses per books		(b) Net investment income	(d) Disbursements for charitable purposes (cash basis only)


1	Contributions, gifts, grants, etc., received (attach schedule)	0
2	Check .............
3	Interest on savings and temporary cash investments	37,137		37,137
4	Dividends and interest from securities...	12,695		12,695
5a	Gross rents............
b	Net rental income or (loss)
6a	Net gain or (loss) from sale of assets not on line 10		-3,276
b	Gross sales price for all assets on line 6a 125,240
7	Capital gain net income (from Part IV, line 2)...			0
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).......	List of Attached Documents: // Content	46,958	46,958
12	Total. Add lines 1 through 11........	93,514		96,790
13	Compensation of officers, directors, trustees, etc.	0
14	Other employee salaries and wages......
15	Pension plans, employee benefits.......
16a	Legal fees (attach schedule).........
b	Accounting fees (attach schedule).......
c	Other professional fees (attach schedule)....	List of Attached Documents: // Content	5,096	5,096
17	Interest...............
18	Taxes (attach schedule) (see instructions)...	List of Attached Documents: // Content	1,052	45
19	Depreciation (attach schedule) and depletion...
20	Occupancy..............
21	Travel, conferences, and meetings.......
22	Printing and publications..........
23	Other expenses (attach schedule).......	List of Attached Documents: // Content	11,298	40	11,258
24	Total operating and administrative expenses.
	Add lines 13 through 23..........	17,446		5,181	11,258
25	Contributions, gifts, grants paid.......	200,000			200,000
26	Total expenses and disbursements. Add lines 24 and 25	217,446		5,181	211,258
27	Subtract line 26 from line 12:
a	Excess of revenue over expenses and disbursements	-123,932
b	Net investment income (if negative, enter -0-)			91,609
c	Adjusted net income (if negative, enter -0-)...

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 11289X Form 990-PF (2023)

Form 990-PF (2023)

Page 2

Part II		Balance Sheets	Beginning of year	End of year
Part II		Balance Sheets	(a) Book Value	(b) Book Value	(c) Fair Market Value
	1	Cash—non-interest-bearing.............
	2	Savings and temporary cash investments.........	1,993,986	75,562	75,562
	3	Accounts receivable
		Less: allowance for doubtful accounts
	4	Pledges receivable
		Less: allowance for doubtful accounts
	5	Grants receivable.................
	6	Receivables due from officers, directors, trustees, and other
		disqualified persons (attach schedule) (see instructions).....
	7	Other notes and loans receivable (attach schedule)
		Less: allowance for doubtful accounts
	8	Inventories for sale or use..............
	9	Prepaid expenses and deferred charges..........
	10a	Investments—U.S. and state government obligations (attach schedule)		List of Attached Documents: // Content 118,104	119,267
	b	Investments—corporate stock (attach schedule).......		List of Attached Documents: // Content 481,789	493,330
	c	Investments—corporate bonds (attach schedule).......		List of Attached Documents: // Content 147,641	147,322
	11	Investments—land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	12	Investments—mortgage loans.............
	13	Investments—other (attach schedule)..........		List of Attached Documents: // Content 1,046,958	991,881
	14	Land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	15	Other assets (describe )
	16	Total assets (to be completed by all filers—see the
		instructions. Also, see page 1, item I)	1,993,986	1,870,054	1,827,362
	17	Accounts payable and accrued expenses..........
	18	Grants payable.................
	19	Deferred revenue.................
	20	Loans from officers, directors, trustees, and other disqualified persons
	21	Mortgages and other notes payable (attach schedule)......
	22	Other liabilities (describe )
	23	Total liabilities (add lines 17 through 22).........	0	0
		Foundations that follow FASB ASC 958, check here
		and complete lines 24, 25, 29 and 30.
	24	Net assets without donor restrictions...........
	25	Net assets with donor restrictions............
		Foundations that do not follow FASB ASC 958, check here
		and complete lines 26 through 30.
	26	Capital stock, trust principal, or current funds........
	27	Paid-in or capital surplus, or land, bldg., and equipment fund
	28	Retained earnings, accumulated income, endowment, or other funds	1,993,986	1,870,054
	29	Total net assets or fund balances (see instructions).....	1,993,986	1,870,054
	30	Total liabilities and net assets/fund balances (see instructions).	1,993,986	1,870,054

Part III

Analysis of Changes in Net Assets or Fund Balances

Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............

1,993,986

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

-123,932

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

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

1,870,054

Decreases not included in line 2 (itemize) right arrow

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

1,870,054

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	Publicly-traded Securities
b
c
d
e

(e) Gross sales price		(g) Cost or other basis plus expense of sale	(h) Gain or (loss) (e) plus (f) minus (g)
a	125,240	128,516	-3,276
b
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			-3,276
b
c
d
e

2	Capital gain net income or (net capital loss)	If gain, also enter in Part I, line 7 If (loss), enter -0- in Part I, line 7	2	-3,276
3	Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
	If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0- in Part I, line 8 ...................		3

Part V

Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)

1a	Exempt operating foundations described in section 4940(d)(2), check here and enter “N/A" on line 1.
	Date of ruling or determination letter: (attach copy of letter if necessary–see instructions)	1	1,273
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	1,273
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	1,273
6	Credits/Payments:

a	2023 estimated tax payments and 2022 overpayment credited to 2023	6a	1,000
b	Exempt foreign organizations—tax withheld at source......	6b	0
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	1,000
8	Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. List of Attached Documents: // Content		8	0
9	Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......		9	273
10	Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...		10
11	Enter the amount of line 10 to be: Credited to 2024 estimated tax	Refunded	11

Form 990-PF (2023)

Page 4

Part VI-A

Statements Regarding Activities

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

Yes

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

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

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

If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials

published or distributed by the foundation in connection with the activities.

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

Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:

(1) On the foundation. right arrow

$ (2) On foundation managers. right arrow

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

on foundation managers. right arrow

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

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

Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles

of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....

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

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

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

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

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

By language in the governing instrument, or

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

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

Yes

Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),

and Part XIV..................................

Yes

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

If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney

General (or designate) of each state as required by General Instruction G? If "No," attach explanation .

Yes

Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)

or 4942(j)(5) for calendar year 2023 or the taxable year beginning in 2023? See the instructions for Part XIII.

If "Yes," complete Part XIII .............................

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

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

At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the

meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............

Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had

advisory privileges? If "Yes," attach statement. See instructions.................

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

Yes

Website address right arrow

The books are in care of right arrow

Foundation Source Telephone no. right arrow

(800) 839-1754

Located at right arrow

501 Silverside Road Suite 123WilmingtonDE ZIP+4 right arrow

198091377

Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here ......... right arrow

and enter the amount of tax-exempt interest received or accrued during the year ........ right arrow

16 At any time during calendar year 2023, did the foundation have an interest in or a signature or other authority over YesNo

a bank, securities, or other financial account in a foreign country? .................

16 No

See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country right arrow

Form 990-PF (2023)

Page 5

Part VI-B

Statements Regarding Activities for Which Form 4720 May Be Required

File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.

Yes

During the year did the foundation (either directly or indirectly):

(1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........

1a(1)

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

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

1a(2)

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

1a(3)

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

1a(4)

(5) Transfer any income or assets to a disqualified person (or make any of either available

for the benefit or use of a disqualified person)? ......................

1a(5)

(6) Agree to pay money or property to a government official? (Exception. Check "No"

if the foundation agreed to make a grant to or to employ the official for a period

after termination of government service, if terminating within 90 days.) ...............

1a(6)

If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations

section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........

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

Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,

that were not corrected before the first day of the tax year beginning in 2023? .............

Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private

operating foundation defined in section 4942(j)(3) or 4942(j)(5)):

At the end of tax year 2023, did the foundation have any undistributed income (Part XII, lines 6d

and 6e) for tax year(s) beginning before 2023?....................

If "Yes," list the years right arrow

20, 20, 20, 20

Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)

(relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)

to all years listed, answer "No" and attach statement—see instructions.) ..............

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

20, 20, 20, 20

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

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

If "Yes," did it have excess business holdings in 2023 as a result of (1) any purchase by the foundation

or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved

by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)

the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine

if the foundation had excess business holdings in 2023.) .....................

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

Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its

charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2023? ..

Form 990-PF (2023)

Page 6

Part VI-B

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

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

Yes

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

5a(1)

(2) Influence the outcome of any specific public election (see section 4955); or to carry

on, directly or indirectly, any voter registration drive? ....................

5a(2)

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

5a(3)

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

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

5a(4)

(5) Provide for any purpose other than religious, charitable, scientific, literary, or

educational purposes, or for the prevention of cruelty to children or animals? .............

5a(5)

If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in

Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........

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

If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the

tax because it maintained expenditure responsibility for the grant? .................

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

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

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

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

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

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

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

Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or

excess parachute payment during the year? .........................

Part VII

Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors

1 List all officers, directors, trustees, foundation managers and their compensation. See instructions

(a) Name and address	(b) Title, and average hours per week devoted to position	(c) Compensation (If not paid, enter -0-)	(d) Contributions to employee benefit plans and deferred compensation	(e) Expense account, other allowances
James S Essig	Dir 1.0	0	0	0
Foundation Source 501 Silverside Rd Wilmington,DE198091377	Dir 1.0	0	0	0
Jeremiah J Essig	Dir 1.0	0	0	0
Foundation Source 501 Silverside Rd Wilmington,DE198091377	Dir 1.0	0	0	0
Olivia G Essig	Dir 1.0	0	0	0
Foundation Source 501 Silverside Rd Wilmington,DE198091377	Dir 1.0	0	0	0
Stephen M Essig	Dir, Pres 1.0	0	0	0
Foundation Source 501 Silverside Rd Wilmington,DE198091377	Dir, Pres 1.0	0	0	0
Therese L Essig	Dir, Sec 1.0	0	0	0
Foundation Source 501 Silverside Rd Wilmington,DE198091377	Dir, Sec 1.0	0	0	0
Amelia R Martin	Dir, Treas 1.0	0	0	0
Foundation Source 501 Silverside Rd Wilmington,DE198091377	Dir, Treas 1.0	0	0	0

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










Total number of other employees paid over $50,000...................

Form 990-PF (2023)

Page 7

Part VII

Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)

3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000	(b) Type of service	(c) Compensation

Total number of others receiving over $50,000 for professional services............. right arrow

Part VIII-A

Summary of Direct Charitable Activities

List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc.	Expenses
1


2


3


4

Part VIII-B

Summary of Program-Related Investments (see instructions)

Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2.	Amount
1


2


All other program-related investments. See instructions.
3

Total. Add lines 1 through 3......................... right arrow

Form 990-PF (2023)

Page 8

Part IX

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

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

purposes:

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

553,630

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

799,599

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

619,586

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

1,972,815

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

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

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

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

1,972,815

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

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

29,592

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

1,943,223

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

97,161

Part X

Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow

and do not complete this part.)

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

97,161

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

1,273

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

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

1,273

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

95,888

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

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

95,888

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

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

95,888

Part XI

Qualifying Distributions (see instructions)

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

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

211,258

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

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

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

Amounts set aside for specific charitable projects that satisfy the:

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

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

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

211,258

Form 990-PF (2023)

Page 9

Part XII

Undistributed Income (see instructions)

		(a) Corpus	(d) 2023
1 Distributable amount for 2023 from Part X, line 7			95,888
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only.......
b Total for prior years:2021, 2020, 2019
3 Excess distributions carryover, if any, to 2022:
a From 2018......
b From 2019......
c From 2020......
d From 2021......
e From 2022......	522
f Total of lines 3a through e ........		522
4Qualifying distributions for 2023 from Part
XI, line 4: $ 211,258
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)........
d Applied to 2023 distributable amount.....			95,888
e Remaining amount distributed out of corpus		115,370
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		115,892
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) ...
9 Excess distributions carryover to 2024. Subtract lines 7 and 8 from line 6a ......		115,892
10 Analysis of line 9:
a Excess from 2019....
b Excess from 2020....
c Excess from 2021....
d Excess from 2022....	522
e Excess from 2023....	115,370

Form 990-PF (2023)

Page 10

Part XIII

Private Operating Foundations (see instructions and Part VI-A, question 9)

1a If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2023, enter the date of the ruling ...... right arrow

b Check box to indicate whether the organization is a private operating foundation described in section 4942(j)(3) or4942(j)(5)

2a Enter the lesser of the adjusted net income from Part I or the minimum investment return from Part IX for each year listed ..........	Tax year	Prior 3 years			(e) Total
	(a) 2023	(b) 2022	(c) 2021	(d) 2020	(e) Total

b 85% (0.85) of line 2a .........
c Qualifying distributions from Part XI, line 4 for each year listed .....
d Amounts included in line 2c not used directly for active conduct of exempt activities ..........
e Qualifying distributions made directly for active conduct of exempt activities. Subtract line 2d from line 2c ....
3 Complete 3a, b, or c for the alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......
(2) Value of assets qualifying under section 4942(j)(3)(B)(i)
b “Endowment" alternative test— enter 2/3 of minimum investment return shown in Part IX, line 6 for each year listed ..
c “Support" alternative test—enter:
(1) Total support other than gross investment income (interest, dividends, rents, payments on securities loans (section 512(a)(5)), or royalties) ....
(2) Support from general public and 5 or more exempt organizations as provided in section 4942(j)(3)(B)(iii)....
(3) Largest amount of support from an exempt organization
(4) Gross investment income

Part XIV

Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)

1Information Regarding Foundation Managers:

aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)

Stephen M Essig

Therese L Essig

bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.

2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:

Check here right arrow

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

aThe name, address, and telephone number or email address of the person to whom applications should be addressed:

bThe form in which applications should be submitted and information and materials they should include:

cAny submission deadlines:

dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:

Form 990-PF (2023)

Page 11

Part XIV

Supplementary Information (continued)

3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient	If recipient is an individual, show any relationship to any foundation manager or substantial contributor	Foundation status of recipient	Purpose of grant or contribution	Amount
Name and address (home or business)		Foundation status of recipient	Purpose of grant or contribution	Amount
aPaid during the year
HOPE RESCUE MISSION OF THE CITY OF READING PA 645 N 6TH ST READING,PA19601	N/A	PC	General & Unrestricted	25,000
LIFESONG FOR ORPHANS INC PO BOX 9 GRIDLEY,IL61744	N/A	PC	General & Unrestricted	125,000
THIS LITTLE LIGHT MINISTRIES INC 8 KETTERMAN HILL RD RICHLAND,PA17087	N/A	PC	General & Unrestricted	25,000
TRUE LIFE YOUTH MINISTRIES 1300 W MAPLE ST LEBANON,PA17046	N/A	PC	General & Unrestricted	25,000
Total ................................. 3a				200,000

bApproved for future payment

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

Form 990-PF (2023)

Page 12

Part XV-A

Analysis of Income-Producing Activities

Enter gross amounts unless otherwise indicated.	Unrelated business income		Excluded by section 512, 513, or 514		(e) Related or exempt function income (See instructions.)
1Program service revenue:	(a) Business code	(b) Amount	(c) Exclusion code	(d) Amount	(e) Related or exempt function income (See instructions.)
a
b
c
d
e
f
gFees and contracts from government agencies
2 Membership dues and assessments ....
3 Interest on savings and temporary cash investments ...........			14	37,137
4 Dividends and interest from securities ....			14	12,695
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	-3,276
9 Net income or (loss) from special events:
10 Gross profit or (loss) from sales of inventory
11 Other revenue: aANNUITY INCOME			14	46,958
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) ..				93,514

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

93,514

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

Part XV-B

Relationship of Activities to the Accomplishment of Exempt Purposes

Line No.	Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See instructions.)

Form 990-PF (2023)

Page 13

Part XVI

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

Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?

Yes

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

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

1a(1)

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

1a(2)

Other transactions:

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

1b(1)

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

1b(2)

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

1b(3)

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

1b(4)

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

1b(5)

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

1b(6)

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

If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.

(a) Line No.	(b) Amount involved	(c) Name of noncharitable exempt organization	(d) Description of transfers, transactions, and sharing arrangements

Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........Yes No

If "Yes," complete the following schedule.

(a) Name of organization	(b) Type of organization	(c) Description of relationship

Sign Here

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
				May the IRS discuss this return with the preparer shown below? See instructions. Yes No
	Signature of officer or trustee	Date	Title

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

Form 990-PF (2023)

Additional Data

Software ID:
Software Version:

Form 990PF - Special Condition Description:

Special Condition Description

- TIN:

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

TY 2023 DepreciationSchedule

Name:

La Via de James Foundation

EIN:

88-2267960

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

- TIN:

TY 2023 InvestmentsCorpBondsSchedule

Name:

La Via de James Foundation

EIN:

88-2267960

Name of Bond	End of Year Book Value	End of Year Fair Market Value
ABBVIE INC SER B - 2.600% - 11	12,608	12,699
AMAZON - 3.800% - 12/05/2024	12,936	12,866
CATERPILLAR INC - 3.400% - 05/	12,939	12,903
CISCO SYSTEMS INC - 3.625% - 0	12,900	12,958
COMCAST CORP - 3.150% - 03/01/	16,520	16,509
DISNEY WALT CO SER C - 3.700%	12,882	12,769
EXXON MOBIL - 3.043% - 03/01/2	12,707	12,632
MICROSOFT CORP - 3.125% - 11/0	12,781	12,693
PEPSICO - 2.375% - 10/06/2026	2,829	2,851
QUALCOMM NOTE - 2.900% - 05/20	12,794	12,876
SHELL INTERNATIONAL - 3.250% -	12,829	12,746
WALMART INC - 3.550% - 06/26/2	12,916	12,820

- TIN:

TY 2023 InvestmentsCorpStockSchedule

Name:

La Via de James Foundation

EIN:

88-2267960

Name of Stock	End of Year Book Value	End of Year Fair Market Value
3I GROUP PLC ADR	1,936	2,737
ABBVIE INC	3,958	3,719
AGILENT TECHNOLOGIES INC	265	278
ALTRIA GROUP INC	4,300	3,711
AMDOCS LIMITED	4,591	4,482
ARCHER DANIELS MDLND	2,940	2,889
ASE TECHNOLOGY HOLDINGS CO LTD	1,364	1,882
AT&T, INC	3,615	3,457
AUTOMATIC DATA PROCESSING INC	847	932
BAE SYSTEMS PLC	2,444	2,717
BANK OF AMERICA CORP	4,072	4,747
BCE INC	5,360	4,450
BHP GROUP LTD	1,231	1,098
BNP PARIBAS SPONS ADR	1,884	2,084
BRISTOL-MYERS SQUIBB CO	2,950	2,155
BRITISH AMERICAN TOBACCO	1,437	1,141
BROADCOM INC	3,110	5,581
C H ROBINSON WORLDWIDE INC	2,109	1,901
CAMPBELL SOUP CO	2,624	2,075
CASEY'S GENERAL STORES, INC	690	824
CBOE HOLDINGS INC	3,478	4,464
CHEMED CORP	3,276	3,509
CHEVRON CORP	5,070	4,475
CHUBB LIMITED	5,834	6,554
CHURCH & DWIGHT	3,422	3,499
CIE DE ST-GOBAIN	1,375	8
CIGNA CORPORATION	1,159	1,198
CISCO SYSTEMS INC	5,836	6,264
CITIGROUP INC	2,451	2,623
CLOROX CO	2,316	1,996
COCA COLA EUROPEAN PARTNERS PL	1,561	1,602
COCA COLA FEMSA SA	2,021	2,271
COGNIZANT TECHNOLOGY SOLUTIONS	1,936	2,266
COLGATE-PALMOLIVE COMPANY	3,574	3,667
COMCAST CORP	3,990	4,736
CONOCOPHILLIPS	4,594	5,223
CORTEVA INC	2,421	1,917
COSTCO WHOLESALE CORPORATION	2,516	3,300
CROWN CASTLE INTL	2,317	2,765
CULLEN FROST BANKERS INC	1,717	1,844
DANAHER CORP	1,230	1,388
DARDEN RESTAURANTS INC	1,318	1,479
DEUTSCHE POST AG	1,726	1,833
DEUTSCHE TELEKOM AG	1,749	1,737
DIAGEO PLC	2,835	534
DNB BANK	1,381	1,553
DOLLAR GENERAL CORP	878	544
DOW INC	4,253	4,442
DTE ENERGY CO COM	1,952	1,874
DUKE ENERGY CO	7,281	7,084
ENEL SPA	1,294	1,457
EVEREST RE GROUP LTD	1,480	1,414
EXELIXIS, INC.	2,693	3,071
EXXON MOBIL CORP	6,059	5,199
F5 NETWORKS, INC	1,433	1,969
FIRST HAWAIIAN INC	912	1,097
FOX CORP CL A	908	831
FOX CORP CL B	1,010	940
GEN DYNAMICS CP	6,356	7,271
GENERAL MILLS INC	4,956	3,648
GENUINE PARTS COMPANY	4,789	4,017
GILEAD SCIENCES INC	1,455	1,377
GLENCORE XSTRATA PLC	748	390
HEALTHPEAK PROPERTIES INC	3,694	3,465
HENRY SCHEIN INC	920	833
HORMEL FOODS CP	3,122	2,505
HUMANA INC	3,010	2,747
IBERDROLA ADR	991	998
INCYTE CORPORATION	3,906	3,453
INTEL CORP	2,669	4,422
ISHARES CORE MSCI EMERGING MAR	3,977	4,249
ISHARES RUSSELL 2000 GROWTH IN	1,968	2,270
JOHNSON & JOHNSON	5,780	5,486
JOHNSON CONTROLS INTERNATIONAL	4,373	4,323
JP MORGAN CHASE	5,369	6,634
JULIUS BAER GROUP LTD	1,115	994
KELLANOVA (FNA KELLOGG CO)	3,348	2,907
KENVUE INC	4,432	4,392
KIMBERLY CLARK CORP	4,340	3,645
KOMATSU LTD	2,213	2,155
LOWES COMPANIES INC	4,118	4,451
M&T BANK CORP	840	960
MADISON SQUARE GARDEN CL A	1,191	1,091
MARATHON PETROLEUM CORP	2,273	2,374
MCCORMICK & CO	3,434	2,737
MCDONALD'S CORP	3,790	3,855
MEDTRONIC PLC	4,485	4,119
MERCEDES-BENZ GROUP	1,617	1,465
MERCK & CO INC	11,871	11,119
METTLER-TOLEDO INTL	1,470	1,213
MGIC INVESTMENT CORP	1,264	1,717
MICHELIN CIE GEN UNSP/ADR	885	1,042
MICROSOFT CORP	4,141	5,641
MORGAN STANLEY	5,196	5,502
MORNINGSTAR, INC	1,185	1,717
MOTOROLA SOLUTIONS INC	3,472	3,757
MUENCHENER RUECKVERS	1,402	1,598
NATL FUEL GAS CO	1,925	1,756
NESTLE S.A	2,451	2,197
NETAPP, INC	1,597	2,292
NEUROCRINE BIOSCIENCES, INC	2,955	3,953
NEW YORK TIMES CO CL A	2,234	2,792
NEXTERA ENERGY, INC	5,525	4,313
NIPPON TELEGRAPH & TELEPHONE C	2,633	2,650
NN GROUP N.V.	201	217
NORTHEAST UTIL	614	616
NORTHROP GRUMMAN CORP	1,862	1,873
NOVARTIS AG ADR	7,395	7,573
ORACLE CORP	2,263	2,530
PEPSICO INC	4,363	3,906
PFIZER INC	6,773	4,952
PHILIP MORRIS INTL	5,329	5,080
POWER CORPORATION OF CANADA	1,548	1,689
PROCTER GAMBLE CO	4,066	3,810
PROGRESSIVE CORP OHIO	2,245	2,230
QORVO INC	1,525	1,914
RAYTHEON TECHNOLOGIES CORP	6,166	5,133
RIO TINTO PLC	1,182	1,417
ROCHE HOLDING LTD ADR	1,392	1,268
ROLLINS INC	1,958	2,052
ROYAL GOLD INC COM	1,341	1,210
SANDOZ GROUP AG	27	32
SANOFI	1,548	1,343
SCHNEIDER NATIONAL INC	2,072	1,985
SHELL ADR EACH REPRESENTING 2	1,821	1,974
SIEMENS AG	6,516	7,577
SMURFIT KAPPA	933	1,017
SOFTBANK CORP ORD	1,983	7,788
SONIC HEALTHCARE LTD	1,302	1,175
SOUTHERN CO	518	491
SVENSKA HANDELSBK UNS ADR	72	86
T-MOBILE US INC	3,605	4,008
TARGET CORPORATION	6,379	5,839
TESCO PLC ADR	195	212
TEXAS ROADHOUSE, INC	2,780	3,300
THE COCA-COLA CO	3,637	3,359
THE HERSHEY COMPANY	4,471	3,169
THERMO FISHER SCIENTIFIC INC	2,194	2,123
TOKIO MARINE HOLDINGS INC	1,719	2,143
TOKYO ELECTRON LTD	1,185	1,866
TOTALENERGIES SE	1,523	1,617
TOYOTA MTR CORP	1,663	2,017
TRAVELERS COMPANIES INC	6,384	6,858
TRUIST FINANCIAL CORPORATION	2,723	3,175
TYSON FOODS INC	854	753
UNILEVER PLC AMER	3,993	3,539
UNITED OVERSEAS BANK	2,186	1,083
UNITED PARCEL SERVICE	4,231	3,774
UNITED THERAPEUTICS CORP	2,263	2,199
UNUM CORP	2,167	2,261
UPM-KYMMENE CORP	1,091	899
VANGUARD FTSE DEVELOPED MARKET	14,769	16,237
VANGUARD GROWTH ETF	10,000	12,745
VANGUARD SMALL-CAP VALUE ETF	2,472	2,880
VANGUARD VALUE ETF	10,306	11,062
VEOLIA ENVIRONN ADS	1,484	1,484
VERALTO CORPORATION	162	165
VERIZON COMMUNICATIONS	3,282	3,318
VICI PROPERTIES INC	4,480	4,336
VOLVO AB	835	1,064
WAL-MART STORES INC	4,250	4,414
WASTE MANAGEMENT INC	828	896
WEC ENERGY GROUP, INC	1,179	1,010
WHITE MTN INS LTD	1,503	1,505
WILLIAMS COS	1,287	1,498
WK KELLOGG CO	216	171
WOODSIDE ENERGY GROUP	1,154	1,097
XINYI GLASS HOLDINGS LTD	744	36
ZURICH INS GROU ADR	2,112	2,301

- TIN:

TY 2023 InvestmentsGovtObligationsSch

Name:

La Via de James Foundation

EIN:

88-2267960

US Government Securities - End of Year Book Value:

118,104

US Government Securities - End of Year Fair Market Value:

119,267

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

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

- TIN:

TY 2023 InvestmentsOtherSchedule2

Name:

La Via de James Foundation

EIN:

88-2267960

Category/ Item	Listed at Cost or FMV	Book Value	End of Year Fair Market Value
ANNUITY - TRUSTAGE		1,046,958	991,881

- TIN:

TY 2023 OtherExpensesSchedule

Name:

La Via de James Foundation

EIN:

88-2267960

Description	Revenue and Expenses per Books	Net Investment Income	Disbursements for Charitable Purposes
Administrative Fees	11,233		11,233
Bank Charges	40	40
State or Local Filing Fees	25		25

- TIN:

TY 2023 OtherIncomeSchedule2

Name:

La Via de James Foundation

EIN:

88-2267960

Description	Revenue And Expenses Per Books	Net Investment Income	Adjusted Net Income
Annuity Income	46,958	46,958

- TIN:

TY 2023 OtherProfessionalFeesSchedule

Name:

La Via de James Foundation

EIN:

88-2267960

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
Investment Management Services	5,096	5,096

- TIN:

TY 2023 TaxesSchedule

Name:

La Via de James Foundation

EIN:

88-2267960

Category	Amount	Net Investment Income
990-PF Estimated Tax for 2023	1,000
990-PF Excise Tax for 2022	7
Foreign Tax Paid	45	45