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
Messing Family Charitable 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

43-6034863
B Telephone number (see instructions)

(800) 839-1754
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$5,727,672J 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) 40,305
2 Check right arrow.............
3 Interest on savings and temporary cash investments 8,042 8,042  
4 Dividends and interest from securities... 184,368 184,368  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 226,645
b Gross sales price for all assets on line 6a 1,090,440
7 Capital gain net income (from Part IV, line 2)... 275,229
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........ 459,360 467,639  
Operating and Administrative Expenses 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).... Click to see attachment
List of Attached Documents:
// Content
16,895 16,895    
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
7,134      
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 attachment
List of Attached Documents:
// Content
27,664     27,664
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 51,693 16,895   27,664
25 Contributions, gifts, grants paid....... 337,996 337,996
26 Total expenses and disbursements. Add lines 24 and 25 389,689 16,895   365,660
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 69,671
b Net investment income (if negative, enter -0-) 450,744
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......... 135,110 123,246 123,246
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) 391,515 Click to see attachment
List of Attached Documents:
// Content
306,024 		287,187
b Investments—corporate stock (attach schedule)....... 2,761,657 Click to see attachment
List of Attached Documents:
// Content
2,869,683 		5,257,233
c Investments—corporate bonds (attach schedule).......   Click to see attachment
List of Attached Documents:
// Content
60,000 		60,006
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) 3,288,282 3,358,953 5,727,672
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 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........    
27 Paid-in or capital surplus, or land, bldg., and equipment fund    
28 Retained earnings, accumulated income, endowment, or other funds 3,288,282 3,358,953
29 Total net assets or fund balances (see instructions)..... 3,288,282 3,358,953
30 Total liabilities and net assets/fund balances (see instructions). 3,288,282 3,358,953
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
3,288,282
2
Enter amount from Part I, line 27a .....................
2
69,671
3
Other increases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
3
1,000
4
Add lines 1, 2, and 3 ..........................
4
3,358,953
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
3,358,953
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 Publicly-traded Securities      
b
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 1,090,440   815,211 275,229
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       275,229
b
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 2 275,229
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 6,265
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 6,265
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 6,265
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 5,600
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 700
d Backup withholding erroneously withheld .......... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 6,300
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. Click to see attachment
List of Attached Documents:
// Content
8 0
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10 35
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow35 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 arrowMO
b
If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
8b
Yes
 
9
Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
or 4942(j)(5) for calendar year 2023 or the taxable year beginning in 2023? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
9
 
No
10
Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
and addresses. ...............................
10
 
No
11
At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
11
 
No
12
Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
advisory privileges? If "Yes," attach statement. See instructions.................
12
 
No
13
Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
13
Yes
 
Website addressright arrow  
14
The books are in care ofright arrowFoundation Source Telephone no.right arrow (800) 839-1754

Located atright arrow55 WALLS DRIVE FL 3FairfieldCT ZIP+4right arrow06824
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
 
 
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
Noel Messing HeftyClick to see attachment
List of Attached Documents:
// Content
Dir
1.0 		0 0 0
Foundation Source 501 Silverside Rd
Wilmington,DE198091377
Tara HeftyClick to see attachment
List of Attached Documents:
// Content
Treas
1.0 		0 0 0
Foundation Source 501 Silverside Rd
Wilmington,DE198091377
Terrance HeftyClick to see attachment
List of Attached Documents:
// Content
Dir
1.0 		0 0 0
Foundation Source 501 Silverside Rd
Wilmington,DE198091377
Jake MessingClick to see attachment
List of Attached Documents:
// Content
Pres
1.0 		0 0 0
Foundation Source 501 Silverside Rd
Wilmington,DE198091377
Jeanne Elise MessingClick to see attachment
List of Attached Documents:
// Content
VP
1.0 		0 0 0
Foundation Source 501 Silverside Rd
Wilmington,DE198091377
Roswell Messing IIIClick to see attachment
List of Attached Documents:
// Content
Dir
1.0 		0 0 0
Foundation Source 501 Silverside Rd
Wilmington,DE198091377
Arlene NaschkeClick to see attachment
List of Attached Documents:
// Content
Dir
1.0 		0 0 0
Foundation Source 501 Silverside Rd
Wilmington,DE198091377
Ali TrueClick to see attachment
List of Attached Documents:
// Content
Sec
1.0 		0 0 0
Foundation Source 501 Silverside Rd
Wilmington,DE198091377
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...................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
 
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)
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
5,439,158
b
Average of monthly cash balances.......................
1b
199,591
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
5,638,749
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
 
2
Acquisition indebtedness applicable to line 1 assets..................
2
0
3
Subtract line 2 from line 1d.........................
3
5,638,749
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
84,581
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
5,554,168
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
277,708
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
277,708
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
6,265
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
6,265
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
271,443
4
Recoveries of amounts treated as qualifying distributions................
4
1,000
5
Add lines 3 and 4............................
5
272,443
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
272,443
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
365,660
b
Program-related investments—total from Part VIII-B..................
1b
0
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
0
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
0
b
Cash distribution test (attach the required schedule) .................
3b
0
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
365,660
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 7 272,443
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...... 105,253
b From 2019...... 95,310
c From 2020...... 112,577
d From 2021...... 73,399
e From 2022...... 80,350
f Total of lines 3a through e ........ 466,889
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 365,660
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..... 272,443
e Remaining amount distributed out of corpus 93,217
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 5 560,106
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) ... 		105,253
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		454,853
10 Analysis of line 9:
a Excess from 2019.... 95,310
b Excess from 2020.... 112,577
c Excess from 2021.... 73,399
d Excess from 2022.... 80,350
e Excess from 2023.... 93,217
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).)
Ali True
Arlene Naschke
Jake Messing
Jeanne Elise Messing
Noel Messing Hefty
Roswell Messing III
Tara Hefty
Terrance Hefty
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

A HOME WITHIN INC

195 41ST ST 11172
OAKLAND,CA94611 		N/A PC General & Unrestricted 500

ALEXANDER DAWSON SCHOOL

10455 DAWSON DR
LAFAYETTE,CO80026 		N/A PC General & Unrestricted 2,500

ALLIANCE MEDICAL CENTER

1381 UNIVERSITY ST
HEALDSBURG,CA95448 		N/A PC General & Unrestricted 12,000

BE THE LIGHT INC

27 SOUTHER SHORE DR
OWLS HEAD,ME04854 		N/A PC General & Unrestricted 1,000

BEAM CENTER INC

60 SACKETT ST
BROOKLYN,NY11231 		N/A PC General & Unrestricted 1,000

BILLION OYSTER PROJECT

10 SOUTH ST SLIP 7
NEW YORK,NY10004 		N/A PC General & Unrestricted 500

BIRD RESCUE CENTER

3430 CHANATE RD
SANTA ROSA,CA95404 		N/A PC General & Unrestricted 500

BLOCK ISLAND VOLUNTEER FIRE AND RESCUE DEPARTMENT

PO BOX 781
BLOCK ISLAND,RI02807 		N/A PC General & Unrestricted 500

BOYS & GIRLS CLUBS OF SONOMA-MARIN

1400 N DUTTON AVE STE 24
SANTA ROSA,CA95407 		N/A PC General & Unrestricted 11,000

CAMP FOR ALL KIDS

818 E 63RD ST
CHICAGO,IL60637 		N/A PC General & Unrestricted 2,500

CHILDRENS MUSEUM OF SONOMA COUNTY

PO BOX 6141
SANTA ROSA,CA95406 		N/A PC General & Unrestricted 500

CONGREGATION BEIT SIMCHAT TORAH

130 W 30TH ST GROUND FL
NEW YORK,NY10001 		N/A PC General & Unrestricted 1,000

CURE ALZHEIMER'S FUND

34 WASHINGTON ST SUITE 310
WELLESLEY HILLS,MA02481 		N/A PC General & Unrestricted 1,000

DESTINY ARTS CENTER

970 GRACE AVE
OAKLAND,CA94608 		N/A PC General & Unrestricted 500

EARTH ISLAND INSTITUTE INC

2150 ALLSTON WAY STE 460
BERKELEY,CA94704 		N/A PC Borneo Project 1,000

EDUCATION BURMA THAILAND MYANMAR

PO BOX 813
NICASIO,CA94946 		N/A PC General & Unrestricted 250

FAMILY BUILDERS BY ADOPTION

1301 MARINA VILLAGE PKWY STE 350
ALAMEDA,CA94501 		N/A PC General & Unrestricted 500

FARM TO PANTRY

PO BOX 191
HEALDSBURG,CA95448 		N/A PC General & Unrestricted 3,500

FREQUENT FLYERS PRODUCTIONS INC

3022 STERLING CIR STE 150
BOULDER,CO80301 		N/A PC To complete upgrade on Studio 1 and General Operating Support 10,000

FRESH AIR FUND

633 THIRD AVE
NEW YORK,NY10017 		N/A PC General & Unrestricted 500

FRIENDS OF JCC KRAKOW INC

74 LAFAYETTE AVE STE 101
SUFFERN,NY10901 		N/A PC General & Unrestricted 20,000

FRIENDS OF PERRY MANSFIELD

40755 RCR 36
STEAMBOAT SPRINGS,CO80487 		N/A PC General & Unrestricted 6,000

FRIENDS OF PERRY MANSFIELD

40755 RCR 36
STEAMBOAT SPRINGS,CO80487 		N/A PC Dance Scholarship Fund 10,000

GARDEN SCHOOL FOUNDATION INC

222 E GLENARM ST STE B2
PASADENA,CA91106 		N/A PC General & Unrestricted 500

GEYSERVILLE VOLUNTEER FIREFIGHTERS ASSOCIATION INC

PO BOX 1042
GEYSERVILLE,CA95441 		N/A PC General & Unrestricted 10,000

GLIDE FOUNDATION

330 ELLIS ST
SAN FRANCISCO,CA94102 		N/A PC General & Unrestricted 500

HEALDSBURG EDUCATION FOUNDATION

PO BOX 1668
HEALDSBURG,CA95448 		N/A PC General & Unrestricted 10,000

HEALDSBURG PERFORMING ARTS THEATER INC

PO BOX 870
HEALDSBURG,CA95448 		N/A PC General & Unrestricted 2,000

HEALDSBURG SCHOOL

33 HEALDSBURG AVE STE H
HEALDSBURG,CA95448 		N/A PC General & Unrestricted 2,000

HEALDSBURG SHARED MINISTRIES

PO BOX 1646
HEALDSBURG,CA95448 		N/A PC General & Unrestricted 5,000

HOMEBOY INDUSTRIES

130 BRUNO ST
LOS ANGELES,CA90012 		N/A PC General & Unrestricted 500

HOMELESS PRENATAL PROGRAM INC

2500 18TH ST
SAN FRANCISCO,CA94110 		N/A PC General & Unrestricted 1,000

INSIDE-OUTSIDE CIRCLE FOUNDATION

4540 FLORIN RD STE E PMB 344
SACRAMENTO,CA95823 		N/A PC General & Unrestricted 1,000

LARKIN STREET YOUTH SERVICES

134 GOLDEN GATE AVE
SAN FRANCISCO,CA94102 		N/A PC General & Unrestricted 1,000

LIVING AS LOVE

PO BOX 341
LAWRENCE,KS66044 		N/A PC Event scholarship fund 1,000

MACKINTOSH ACADEMY

6717 S BOULDER ROAD
BOULDER,CO80303 		N/A PC General & Unrestricted 2,750

MADRE INC

26 BROADWAY 3RD FL OFC 390
NEW YORK,NY10004 		N/A PC General & Unrestricted 500

MAKE THE ROAD NEW YORK

301 GROVE ST
BROOKLYN,NY11237 		N/A PC General & Unrestricted 1,000

MEDECINS SANS FRONTIERES USA INC

PO BOX 5030
HAGERSTOWN,MD21741 		N/A PC Gaza fund 500

MORGAN ADAMS FOUNDATION

5303 E EVANS AVE
DENVER,CO80222 		N/A PC General & Unrestricted 20,000

NANCYS LIST

6701 RIALTO BLVD 6102
AUSTIN,TX78735 		N/A PC General & Unrestricted 5,000

NEW YORK PUBLIC RADIO

160 VARICK ST
NEW YORK,NY10013 		N/A PC General & Unrestricted 500

PACT AN ADOPTION ALLIANCE

5515 DOYLE ST STE 1
EMERYVILLE,CA94608 		N/A PC PACT Camp Scholarship Fund 1,000

PLANNED PARENTHOOD FEDERATION OF AMERICA INC

123 WILLIAMS ST 10TH FL
NEW YORK,NY10038 		N/A PC General & Unrestricted 1,000

PLANNED PARENTHOOD OF GREATER NEW YORK HCSR

26 BLEECKER ST
NEW YORK,NY10012 		N/A PC General & Unrestricted 1,000

PROTECT OUR WINTERS

4676 BROADWAY ST
BOULDER,CO80304 		N/A PC General & Unrestricted 1,000

REACH FOR HOME

443 HUDSON ST
HEALDSBURG,CA95448 		N/A PC General & Unrestricted 8,000

READ 718

420 ATLANTIC AVE
BROOKLYN,NY11217 		N/A PC General & Unrestricted 1,000

ROCKY MOUNTAIN BUTTERFLY CONSORTIUM

6252 W 104TH AVE
WESTMINSTER,CO80020 		N/A PC General & Unrestricted 1,500

ROCKY MOUNTAIN RAPTOR PROGRAM

2519 S SHIELDS ST 115
FORT COLLINS,CO80526 		N/A PC General & Unrestricted 2,500

ROOT & REBOUND

PO BOX 280680
SAN FRANCISCO,CA94128 		N/A PC General & Unrestricted 500

RUSSIAN RIVERKEEPER

PO BOX 1335
HEALDSBURG,CA95448 		N/A PC General & Unrestricted 500

SAN FRANCISCO FOOD BANK

900 PENNSYLVANIA AVE
SAN FRANCISCO,CA94107 		N/A PC General & Unrestricted 500

SCOPA HAS A DREAM INC

PO BOX 1004
HEALDSBURG,CA95448 		N/A PC General & Unrestricted 9,000

SEEDS IN THE MIDDLE INC

153 WARREN ST
BROOKLYN,NY11201 		N/A PC General & Unrestricted 500

SIERRA CLUB FOUNDATION

2101 WEBSTER ST STE 1250
OAKLAND,CA94612 		N/A PC General & Unrestricted 1,000

SONOMA COUNTY SYNAGOGUE CENTER

85 LA PLZ
COTATI,CA94931 		N/A PC General & Unrestricted 5,000

SOUTH YUBA RIVER CITIZENS LEAGUE

313 RAILROAD AVE STE 101
NEVADA CITY,CA95959 		N/A PC General & Unrestricted 500

SOUTHERN POVERTY LAW CENTER INC

400 WASHINGTON AVE
MONTGOMERY,AL36104 		N/A PC General & Unrestricted 1,000

SPRINGS FIRE DEPARTMENT INC

179 FORT POND BLVD
EAST HAMPTON,NY11937 		N/A PC General & Unrestricted 250

ST LUKE LUTHERAN CHURCH

7337 HUBBARD AVE
MIDDLETON,WI53562 		N/A PC Scholarship fund 9,746

SUNRISE MOVEMENT EDUCATION FUND

50 F ST NW STE 700
WASHINGTON,DC20001 		N/A PC General & Unrestricted 500

SURFRIDER FOUNDATION

PO BOX 73550
SAN CLEMENTE,CA92673 		N/A PC General & Unrestricted 1,000

SYNERGY SCHOOL

1387 VALENCIA ST
SAN FRANCISCO,CA94110 		N/A PC Annual Fund 1,500

SYNERGY SCHOOL

1387 VALENCIA ST
SAN FRANCISCO,CA94110 		N/A PC General & Unrestricted 57,000

THE NATURE CONSERVANCY

2424 SPRUCE ST
BOULDER,CO80302 		N/A PC General & Unrestricted 2,500

THE NATURE CONSERVANCY

2424 SPRUCE ST
BOULDER,CO80302 		N/A PC Yampa River Conservation 30,000

THE NEW YORK TIMES COMMUNITIES FUND

620 8TH AVE
NEW YORK,NY10018 		N/A PC General & Unrestricted 1,000

THE TREVOR PROJECT INC

PO BOX 69232
WEST HOLLYWOOD,CA90069 		N/A PC General & Unrestricted 500

THE URBAN ASSEMBLY INC

90 BROAD ST SUITE 2101
NEW YORK,NY10004 		N/A PC General & Unrestricted 1,000

THIRD LAW DANCE-THEATER INC

2026 19TH ST
BOULDER,CO80302 		N/A PC General & Unrestricted 5,000

THRESHOLD CHOIR

PO BOX 8496
SANTA ROSA,CA95407 		N/A PC General & Unrestricted 1,000

UKRAINE HOUSE DC FOUNDATION INC

2134 KALORAMA RD NW
WASHINGTON,DC20008 		N/A PC C-arcs fund 2,500

UKRAINE HOUSE DC FOUNDATION INC

2134 KALORAMA RD NW
WASHINGTON,DC20008 		N/A PC General & Unrestricted 1,000

UNIVERSITY OF COLORADO FOUNDATION

PO BOX 17126
DENVER,CO80217 		N/A PC Noel J and Terrance W. Hefty Scholarship Fund 5,000

UNIVERSITY OF WISCONSIN FOUNDATION

US BANK LOCKBOX 78807
MILWAUKEE,WI53278 		N/A PC The Noel M. Hefty Scholarship Fund 7,500

VERITY-COMPASSION SAFETY SUPPORT A CALIFORNIA CORP

835 PINER RD STE D
SANTA ROSA,CA95403 		N/A PC General & Unrestricted 6,000

WILD BEAR NATURE CENTER

20 LAKEVIEW DR
NEDERLAND,CO80466 		N/A PC General & Unrestricted 2,500

WONDERBOUND

3824 DAHLIA ST
DENVER,CO80207 		N/A PC General & Unrestricted 5,000

WONDERBOUND

3824 DAHLIA ST
DENVER,CO80207 		N/A PC Charitable Event 10,000

WORLD CENTRAL KITCHEN INCORPORATED

200 MASSACHUSETTS AVE NW 7TH FL
WASHINGTON,DC20001 		N/A PC For meals in Ukraine 500
Total .................................right arrow 3a 337,996
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 8,042  
4 Dividends and interest from securities ....     14 184,368  
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 ............ 		    18 226,645  
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) ..   419,055  
13Total. Add line 12, columns (b), (d), and (e)..................
13
419,055
(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
Messing Family Charitable Foundation
 
Employer identification number

43-6034863
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
Messing Family Charitable Foundation
  		Employer identification number
43-6034863
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
Hefty Tara
1371 Hecla Drive Suite A
 
Louisville, CO80027

$ 10,110


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
2
Messing Jake
429 Haydon Street
 
Healdsburg, CA95448

$ 10,168


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
3
Messing Jeanne Elise
30 2nd Street
 
Brooklyn, NY11231

$ 10,093


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
4
True Ali
169 Nevada Street
 
San Francisco, CA94110

$ 9,935


(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
Messing Family Charitable Foundation
  		Employer identification number

43-6034863
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
 MICROSOFT CORP MSFT, 33 sh. $ 10,110 2023-05-03
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
2
 APPLE INC AAPL, 59 sh. $ 10,168 2023-05-15
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
3
 BERKSHIRE HATHAWAY INC. CLASS B BRK-B, 31 sh. $ 10,093 2023-05-03
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
4
 ALPHABET INC CL C GOOG, 81 sh. $ 9,935 2023-06-23
(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
Messing Family Charitable Foundation
  		Employer identification number

43-6034863
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 CompensationExplanation
Name:
Messing Family Charitable Foundation
EIN:
43-6034863
Person Name Explanation
Terrance Hefty *Terrance Hefty, director of Messing Family Charitable Foundation (the "Foundation"), is a principal of Peak Asset Management, LLC, a disqualified person, which provides investment management services to the Foundation. During the taxable year ending December 31, 2023, the Foundation paid $16,895 for services rendered by such disqualified person as reported in Part I, Line 16c. Such investment management firm billed the Foundation at or below the rate it charges its other clients.

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

TY 2023 DepreciationSchedule
Name:
Messing Family Charitable Foundation
EIN:
43-6034863
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

TY 2023 InvestmentsCorpBondsSchedule
Name:
Messing Family Charitable Foundation
EIN:
43-6034863
Name of Bond End of Year Book Value End of Year Fair Market Value
CHARLES SCHWAB BK SSB WESTLAKE 60,000 60,006

TY 2023 InvestmentsCorpStockSchedule
Name:
Messing Family Charitable Foundation
EIN:
43-6034863
Name of Stock End of Year Book Value End of Year Fair Market Value
ALPHABET INC CL A 102,871 237,473
APPLE INC 30,393 238,545
ARTISAN HIGH INCOME FUND CLASS 125,040 123,448
BOOKING HOLDINGS INC 61,046 88,681
CHEVRON CORP 55,706 205,841
EMERSON ELECTRIC CO 71,137 243,325
EXXON MOBIL CORP 36,729 209,058
INTERNATIONAL BUSINESS MACHINE 72,265 103,200
INVESCO DYNAMIC PHARMACEUTICAL 72,851 247,324
INVESCO S&P 500 EQUAL WEIGHT E 51,659 55,230
JANUS HENDERSON SHRT DURATION 171,307 170,086
JP MORGAN CHASE 51,690 281,856
LABORATORY CORP AMER HLDGS 76,082 231,154
METROPOLITAN WEST UNCONSTRAINE 350,060 308,545
PEPSICO INC 18,191 114,302
PFIZER INC 98,684 160,447
PIMCO INCOME FUND 300,039 300,728
PUTNAM SHORT DURATION BOND Y 170,020 172,166
PUTNAM ULTRA SHRT DURATION INC 169,946 170,636
SOUTHERN CO 58,785 252,432
THORNBURG STRATEGIC INCOME FUN 250,020 254,700
UNION PACIFIC 60,074 283,445
V F CORP 80,346 61,777
VANGUARD LT GOV BOND ETF 83,431 96,048
VERIZON COMMUNICATIONS 69,207 91,988
VISA INC 78,055 259,309
WALT DISNEY HOLDINGS CO 49,880 45,145
WEYERHAEUSER CO 54,169 250,344

TY 2023 InvestmentsGovtObligationsSch
Name:
Messing Family Charitable Foundation
EIN:
43-6034863
US Government Securities - End of Year Book Value:

265,231
US Government Securities - End of Year Fair Market Value:

269,187
State & Local Government Securities - End of Year Book Value:


40,793
State & Local Government Securities - End of Year Fair Market Value:


18,000


TY 2023 OtherExpensesSchedule
Name:
Messing Family Charitable Foundation
EIN:
43-6034863
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
Administrative Fees 27,653     27,653
State or Local Filing Fees 11     11


TY 2023 OtherIncreasesSchedule
Name:
Messing Family Charitable Foundation
EIN:
43-6034863
Description Amount
RETURNED GRANT 1,000


TY 2023 OtherProfessionalFeesSchedule
Name:
Messing Family Charitable Foundation
EIN:
43-6034863
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
Investment Management Services 16,895 16,895    


TY 2023 TaxesSchedule
Name:
Messing Family Charitable Foundation
EIN:
43-6034863
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
990-PF Estimated Tax for 2023 5,600      
990-PF Excise Tax for 2022 34      
990-PF Extension for 2022 1,500