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
BURTON A ZIPSER AND SANDRA D ZIPSER
FOUNDATION
Number and street (or P.O. box number if mail is not delivered to street address)31313 NORTHWESTERN HIGHWAY 224
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
FARMINGTON HILLS, MI48334
A Employer identification number

84-4192296
B Telephone number (see instructions)

(248) 932-9300
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$5,312,762J 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) 458
2 Check right arrow.............
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities... 169,865 165,363  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 -23,760
b Gross sales price for all assets on line 6a 1,697,145
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).......      
12 Total. Add lines 1 through 11........ 146,563 165,363  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0 0   0
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
47,467 35,601   11,866
b Accounting fees (attach schedule).......        
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
265,551 64,836   200,715
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
291 291   0
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
2,364 2,364   0
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 315,673 103,092   212,581
25 Contributions, gifts, grants paid....... 419,500 419,500
26 Total expenses and disbursements. Add lines 24 and 25 735,173 103,092   632,081
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -588,610
b Net investment income (if negative, enter -0-) 62,271
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............. 510,328 77,875 77,875
2 Savings and temporary cash investments.........      
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow        
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) right arrow  
Less: allowance for doubtful accounts right arrow        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)....... 4,524,714 Click to see attachment
List of Attached Documents:
// Content
4,383,357 		5,193,269
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 130,625 Click to see attachment
List of Attached Documents:
// Content
126,355 		41,618
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) 5,165,667 4,587,587 5,312,762
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........ 0 0
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds 5,165,667 4,587,587
29 Total net assets or fund balances (see instructions)..... 5,165,667 4,587,587
30 Total liabilities and net assets/fund balances (see instructions). 5,165,667 4,587,587
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
5,165,667
2
Enter amount from Part I, line 27a .....................
2
-588,610
3
Other increases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
3
11,100
4
Add lines 1, 2, and 3 ..........................
4
4,588,157
5
Decreases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
5
570
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
4,587,587
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   P    
b 14 ABBVIE INC   2019-08-05 2023-08-16
c 45 ABBVIE INC   2019-08-05 2023-08-16
d 41 ABBVIE INC   2019-09-16 2023-08-16
e 210 ACTIVISION BLIZZARD INC 00507V109   2019-06-19 2023-09-25
70 ADOBE INC COMMON STOCK   2019-06-19 2023-08-16
2340 AMERICAN FINANCIAL GROUP INC 5.625% SUBORDINATED DEBENTURES   2020-05-21 2023-12-27
50 APPLE INC   2020-02-10 2023-06-02
160 APPLE INC   2020-02-10 2023-06-27
50 APPLE INC   2020-02-10 2023-10-25
161 AUTODESK INC   2020-03-09 2023-08-16
2000 BRIGHTHOUSE FINANCIAL INC DEPOSITARY SHARES 6.75% NON   2020-05-18 2023-12-27
25 BROADCOM INC COMMON STOCK   2019-06-19 2023-06-02
34 BROADCOM INC COMMON STOCK   2019-06-19 2023-06-27
20 BROADCOM INC COMMON STOCK   2019-06-19 2023-10-25
244 CISCO SYSTEMS INC   2019-06-19 2023-05-30
4 CISCO SYSTEMS INC   2019-07-31 2023-05-30
3 CISCO SYSTEMS INC   2019-10-16 2023-05-30
1 CISCO SYSTEMS INC   2020-02-03 2023-05-30
210 CISCO SYSTEMS INC   2020-02-10 2023-05-30
354 COMCAST CORP CL A   2019-06-19 2023-03-07
50 COSTCO WHOLESALE CORP-NEW   2019-11-04 2023-11-08
120 CRANE NXT CO COMMON STOCK   2019-06-19 2023-03-03
110 DISCOVER FINANCIAL SERVICES   2021-06-15 2023-10-25
80 DOLLAR GENERAL CORPORATION   2020-11-24 2023-08-16
42 ELI LILLY & CO   2023-03-07 2023-06-26
40 EOG RES INC   2021-06-15 2023-10-25
55 ESTEE LAUDER COMPANIES INC CL A   2022-04-20 2023-10-25
41 HOME DEPOT INC   2019-06-19 2023-05-30
40 HOME DEPOT INC   2019-06-19 2023-06-27
725 ISHARES S&P 500 GROWTH ETF   2022-12-23 2023-09-26
325 ISHARES S&P 500 VALUE ETF   2022-12-23 2023-03-09
13716.919 LORD ABBETT SHORT DURATION INCOME FUND CL I   2022-12-23 2023-03-09
7.956 LORD ABBETT SHORT DURATION INCOME FUND CL I   2023-01-03 2023-03-09
49.326 LORD ABBETT SHORT DURATION INCOME FUND CL I   2023-02-01 2023-03-09
47.794 LORD ABBETT SHORT DURATION INCOME FUND CL I   2023-03-01 2023-03-09
155 MEDTRONIC PLC COM   2019-06-19 2023-08-16
125 NEXTERA ENERGY INC   2021-02-18 2023-12-27
300 NEXTERA ENERGY INC   2022-02-10 2023-12-27
100 NIKE INC CLASS B COM   2022-01-28 2023-12-27
44 ORGANON & CO COMMON STOCK   2019-06-19 2023-06-26
16 ORGANON & CO COMMON STOCK   2020-02-24 2023-06-26
69 PARKER HANNIFIN CORP   2019-06-19 2023-11-08
55 ROCKWELL AUTOMATION INC   2022-04-20 2023-03-03
34 SAREPTA THERAPEUTICS INC COM   2019-06-19 2023-03-07
25 SERVICENOW INC COM   2022-01-28 2023-06-02
200 TRUIST FINL CORP   2019-06-19 2023-08-16
2189 UIT FT CAPITAL STRENGTH BUY 30330C234 WRITE PFL SER 67 SEMMI ANNUAL   2023-01-26 2023-05-25
2189 UIT FT CAPITAL STRENGTH BUY 30330C234 WRITE PFL SER 67 SEMMI ANNUAL   2023-01-26 2023-08-25
2189 UIT FT CAPITAL STRENGTH BUY 30330C234 WRITE PFL SER 67 SEMMI ANNUAL   2023-01-26 2023-11-25
2731 UIT FT CAPITAL STRENGTH BUY-WRITE PORTFOLIO SER 60   2022-01-07 2023-01-27
4701 UIT FT TECH DIVIDEND BUY WRITE 30330C259 PFL SER 13 SEMI ANNUAL   2023-01-26 2023-05-25
4701 UIT FT TECH DIVIDEND BUY WRITE 30330C259 PFL SER 13 SEMI ANNUAL   2023-01-26 2023-08-25
4701 UIT FT TECH DIVIDEND BUY WRITE 30330C259 PFL SER 13 SEMI ANNUAL   2023-01-26 2023-11-25
5123 UIT FT TECHNOLOGY DIVID BUY SER 3 WRITE PORTFOLIO   2021-05-19 2023-01-27
5 UNITEDHEALTH GROUP INC   2020-01-13 2023-10-25
15 UNITEDHEALTH GROUP INC   2020-03-25 2023-10-25
1.189 VANGUARD INDEX TR VTSAX VANGUARD TOTAL STK MKT ADMIRAL   2023-09-21 2023-11-08
3.957 VANGUARD INDEX TR VTSAX VANGUARD TOTAL STK MKT ADMIRAL   2022-12-22 2023-11-08
3.316 VANGUARD INDEX TR VTSAX VANGUARD TOTAL STK MKT ADMIRAL   2023-03-23 2023-11-08
1.232 VANGUARD INDEX TR VTSAX VANGUARD TOTAL STK MKT ADMIRAL   2023-06-23 2023-11-08
507.357 VANGUARD INDEX TR VANGUARD TOTAL STK MKT ADMIRAL   2019-06-19 2023-05-03
199.144 VANGUARD INDEX TR VANGUARD TOTAL STK MKT ADMIRAL   2019-06-19 2023-10-25
77.013 VANGUARD INDEX TR VANGUARD TOTAL STK MKT ADMIRAL   2019-06-19 2023-11-08
3.586 VANGUARD INDEX TR VANGUARD TOTAL STK MKT ADMIRAL   2019-09-13 2023-11-08
4.263 VANGUARD INDEX TR VANGUARD TOTAL STK MKT ADMIRAL   2019-12-23 2023-11-08
3.916 VANGUARD INDEX TR VANGUARD TOTAL STK MKT ADMIRAL   2020-03-25 2023-11-08
3.615 VANGUARD INDEX TR VANGUARD TOTAL STK MKT ADMIRAL   2020-06-24 2023-11-08
3.27 VANGUARD INDEX TR VANGUARD TOTAL STK MKT ADMIRAL   2020-09-24 2023-11-08
3.252 VANGUARD INDEX TR VANGUARD TOTAL STK MKT ADMIRAL   2020-12-24 2023-11-08
2.672 VANGUARD INDEX TR VANGUARD TOTAL STK MKT ADMIRAL   2021-03-25 2023-11-08
2.469 VANGUARD INDEX TR VANGUARD TOTAL STK MKT ADMIRAL   2021-06-24 2023-11-08
2.548 VANGUARD INDEX TR VANGUARD TOTAL STK MKT ADMIRAL   2021-09-24 2023-11-08
2.893 VANGUARD INDEX TR VANGUARD TOTAL STK MKT ADMIRAL   2021-12-27 2023-11-08
2.528 VANGUARD INDEX TR VANGUARD TOTAL STK MKT ADMIRAL   2022-03-23 2023-11-08
3.253 VANGUARD INDEX TR VANGUARD TOTAL STK MKT ADMIRAL   2022-06-23 2023-11-08
3.463 VANGUARD INDEX TR VANGUARD TOTAL STK MKT ADMIRAL   2022-09-23 2023-11-08
10 VERALTO CORPORATION COMMON STOCK   2019-06-19 2023-11-08
20 VERALTO CORPORATION COMMON STOCK   2021-01-21 2023-11-08
248 VERIZON COMMUNICATIONS   2019-06-19 2023-12-27
4 VERIZON COMMUNICATIONS   2019-07-31 2023-12-27
3 VERIZON COMMUNICATIONS   2019-10-16 2023-12-27
2 VERIZON COMMUNICATIONS   2020-02-03 2023-12-27
1500 WESTERN ASSET HIGH INCOME FD II INC   2019-09-13 2023-06-26
10 WESTERN ASSET HIGH INCOME FD II INC   2019-10-01 2023-06-26
10 WESTERN ASSET HIGH INCOME FD II INC   2019-11-01 2023-06-26
10 WESTERN ASSET HIGH INCOME FD II INC   2019-12-02 2023-06-26
11 WESTERN ASSET HIGH INCOME FD II INC   2019-12-31 2023-06-26
10 WESTERN II INC   2020-02-03 2023-06-26
11 WESTERN II INC   2020-03-02 2023-06-26
15 WESTERN II INC   2020-04-01 2023-06-26
14 WESTERN II INC   2020-05-01 2023-06-26
13 WESTERN II INC   2020-06-01 2023-06-26
12 WESTERN II INC   2020-07-01 2023-06-26
11 WESTERN II INC   2020-08-03 2023-06-26
11 WESTERN II INC   2020-09-01 2023-06-26
12 WESTERN II INC   2020-10-01 2023-06-26
12 WESTERN II INC   2020-11-02 2023-06-26
11 WESTERN II INC   2020-12-01 2023-06-26
70000 BOFA FINANCE LLC   2023-05-22 2023-11-28
70000 MORGAN STANLEY FINANCE LLC   2022-04-26 2023-07-31
50000 BANK OF MONTREAL   2021-09-28 2023-12-27
2500 BLACKROCK ESG CAP ALLOCATION   2022-02-24 2023-12-27
4500 COHEN & STEERS REAL ESTATE   2022-02-24 2023-12-27
2000 COHEN & STEERS REAL ESTATE   2022-02-24 2023-12-29
2000 MORGAN STANLEY   2021-10-18 2023-03-16
60000 MORGAN STANLEY FINANCE LLC   2022-12-16 2023-12-21
4000 NUVEEN VARIABLE RATE PREFERRED   2021-12-16 2023-12-27
2500 RIVERNORTH FLEXIBLE MUNICIPAL   2020-03-27 2023-12-27
1000 TELEPHONE DATA SYSTEMS INC   2021-08-09 2023-12-27
2000 THORNBURG INCOME BLDR   2008-07-02 2023-12-27
2500 WESTERN ASSET DIVERSIFIED   2021-06-25 2023-12-27
1.286 ISHS TIPS BD     2023-09-27
1.307 VNGRD VALUE     2023-09-27
150 ISHS SEL DIV   2021-03-08 2023-08-30
200 ISHS TIPS BD   2021-12-13 2023-09-27
3500 ISHS MSTAR     2023-05-22
650 VNGRD SHRT     2023-07-24
100 VNGRD VALUE   2021-04-08 2023-09-27
CAPITAL LOSS FROM PASSTHROUGH 20-1928970      
CAPITAL GAINS DIVIDENDS P    
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a       0
b 2,132   911 1,221
c 6,852   2,928 3,924
d 6,243   2,905 3,338
e 19,723   9,487 10,236
36,239   20,172 16,067
52,860   58,500 -5,640
9,050   3,990 5,060
29,879   12,767 17,112
8,589   3,990 4,599
33,093   25,937 7,156
44,820   50,000 -5,180
19,766   6,910 12,856
28,003   9,397 18,606
17,541   5,528 12,013
12,257   13,681 -1,424
201   227 -26
151   140 11
50   47 3
10,549   10,140 409
12,791   15,369 -2,578
28,230   14,841 13,389
14,736   9,610 5,126
8,858   13,459 -4,601
13,267   17,005 -3,738
19,484   13,018 6,466
5,188   3,412 1,776
7,477   15,440 -7,963
11,958   8,495 3,463
12,537   8,288 4,249
49,720   42,543 7,177
48,324   46,939 1,385
52,536   52,673 -137
30   30 0
189   191 -2
183   183 0
12,704   15,240 -2,536
7,520   10,118 -2,598
18,048   22,623 -4,575
10,728   14,369 -3,641
891   1,782 -891
324   629 -305
28,242   11,543 16,699
16,371   15,194 1,177
5,286   4,561 725
13,650   13,739 -89
5,856   9,853 -3,997
605   605 0
603   603 0
604   604 0
22,279   24,956 -2,677
1,110   1,110 0
1,113   1,113 0
1,110   1,110 0
46,344   46,811 -467
2,636   1,446 1,190
7,909   3,562 4,347
125   126 -1
416   372 44
349   315 34
130   130 0
50,000   36,854 13,146
20,000   14,466 5,534
8,101   5,594 2,507
377   267 110
448   339 109
412   236 176
380   271 109
344   261 83
342   305 37
281   262 19
260   265 -5
268   285 -17
304   338 -34
266   279 -13
342   296 46
364   316 48
697   497 200
1,395   1,643 -248
9,261   14,264 -5,003
149   224 -75
112   181 -69
75   117 -42
7,200   9,692 -2,492
48   65 -17
48   65 -17
48   64 -16
53   71 -18
48   66 -18
53   69 -16
72   71 1
67   74 -7
62   74 -12
58   73 -15
53   71 -18
53   71 -18
58   75 -17
58   76 -18
53   75 -22
70,000   70,000 0
70,000   70,000 0
50,000   50,000 0
40,869   45,668 -4,799
63,234   87,440 -24,206
28,104   38,862 -10,758
36,644   50,000 -13,356
60,000   60,000 0
65,313   99,900 -34,587
37,728   49,980 -12,252
15,315   25,000 -9,685
31,014   40,000 -8,986
35,474   50,000 -14,526
133   137 -4
180   182 -2
17,060   16,624 436
21,179   25,769 -4,590
66,692   83,933 -17,241
30,705   33,659 -2,954
13,792   13,291 501
      -1,916
13,040     13,040
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       0
b       1,221
c       3,924
d       3,338
e       10,236
      16,067
      -5,640
      5,060
      17,112
      4,599
      7,156
      -5,180
      12,856
      18,606
      12,013
      -1,424
      -26
      11
      3
      409
      -2,578
      13,389
      5,126
      -4,601
      -3,738
      6,466
      1,776
      -7,963
      3,463
      4,249
      7,177
      1,385
      -137
      0
      -2
      0
      -2,536
      -2,598
      -4,575
      -3,641
      -891
      -305
      16,699
      1,177
      725
      -89
      -3,997
      0
      0
      0
      -2,677
      0
      0
      0
      -467
      1,190
      4,347
      -1
      44
      34
      0
      13,146
      5,534
      2,507
      110
      109
      176
      109
      83
      37
      19
      -5
      -17
      -34
      -13
      46
      48
      200
      -248
      -5,003
      -75
      -69
      -42
      -2,492
      -17
      -17
      -16
      -18
      -18
      -16
      1
      -7
      -12
      -15
      -18
      -18
      -17
      -18
      -22
      0
      0
      0
      -4,799
      -24,206
      -10,758
      -13,356
      0
      -34,587
      -12,252
      -9,685
      -8,986
      -14,526
      -4
      -2
      436
      -4,590
      -17,241
      -2,954
      501
      -1,916
      13,040
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 -5,195
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) 1 866
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2 0
3 Add lines 1 and 2........................... 3 866
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 866
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 1,996
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld .......... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 1,996
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8 0
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10 1,130
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow1,130 Refundedright arrow 11 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 4
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. right arrow$ 0(2) On foundation managers.right arrow$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
round bullet By language in the governing instrument, or
round bullet By state legislation that effectively amends the governing instrument so that no mandatory directions
that conflict with the state law remain in the governing instrument? ................
6
Yes
 
7
Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
and Part XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrowMI
b
If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
8b
Yes
 
9
Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
or 4942(j)(5) for calendar year 2023 or the taxable year beginning in 2023? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
9
 
No
10
Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
and addresses. Click to see attachment
List of Attached Documents:
// Content
...............................
10
Yes
 
11
At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
11
 
No
12
Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
advisory privileges? If "Yes," attach statement. See instructions.................
12
 
No
13
Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
13
Yes
 
Website addressright arrowN/A
14
The books are in care ofright arrowDAVID M RADNER Telephone no.right arrow (248) 932-9300

Located atright arrow31313 NORTHWESTERN HIGHWAY SUITE224FARMINGTON HILLSMI ZIP+4right arrow48334
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
DAVID M RADNER SEE NOTE ATTACHED DIRECTOR/CHAIRMAN/PRES./TREAS./SECRET.
5.00 		0 0 0
31313 NORTHWESTERN HIGHWAY SUITE
224
FARMINGTON HILLS,MI48334
AARON M RADNER DIRECTOR
1.00 		0 0 0
31313 NORTHWESTERN HIGHWAY SUITE
224
FARMINGTON HILLS,MI48334
2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
(a) Name and address of each employee paid more than $50,000 (b) Title, and average
hours per week
devoted to position 		(c) Compensation (d) Contributions to
employee benefit
plans and deferred
compensation 		(e) Expense account,
other allowances
NONE
Total number of other employees paid over $50,000...................right arrow 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)
3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
RADNER LAW FIRM PC LEGAL AND ADMINISTRATIVE 236,135
31313 NORTHWESTERN HWY SUITE 224
FARMINGTON HILLS,MI48334
Total number of others receiving over $50,000 for professional services.............right arrow0
Part VIII-A
Summary of Direct Charitable Activities
List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
1  
2  
3  
4  
Part VIII-B
Summary of Program-Related Investments (see instructions)
Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
1  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................right arrow0
Form 990-PF (2023)
Form 990-PF (2023)
Page 8
Part IX
Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)
1
Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
purposes:
a
Average monthly fair market value of securities...................
1a
4,618,876
b
Average of monthly cash balances.......................
1b
134,883
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
4,753,759
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
0
2
Acquisition indebtedness applicable to line 1 assets..................
2
0
3
Subtract line 2 from line 1d.........................
3
4,753,759
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
71,306
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
4,682,453
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
234,123
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
234,123
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
866
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
866
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
233,257
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
233,257
6
Deduction from distributable amount (see instructions).................
6
0
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
233,257
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
632,081
b
Program-related investments—total from Part VIII-B..................
1b
0
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
 
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
 
b
Cash distribution test (attach the required schedule) .................
3b
 
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
632,081
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 7 233,257
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only....... 0
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2022:
a From 2018......  
b From 2019......  
c From 2020......  
d From 2021...... 251,704
e From 2022...... 404,887
f Total of lines 3a through e ........ 656,591
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 632,081
a Applied to 2022, but not more than line 2a 0
b Applied to undistributed income of prior years
(Election required—see instructions)..... 		0
c Treated as distributions out of corpus (Election
required—see instructions)........ 		0
d Applied to 2023 distributable amount..... 233,257
e Remaining amount distributed out of corpus 398,824
5 Excess distributions carryover applied to 2023. 0 0
(If an amount appears in column (d), the
same amount must be shown in column (a).)
6Enter the net total of each column as
indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 1,055,415
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		0
c Enter the amount of prior years’ undistributed
income for which a notice of deficiency has
been issued, or on which the section 4942(a)
tax has been previously assessed...... 		0
d Subtract line 6c from line 6b. Taxable amount
—see instructions ........... 		0
e Undistributed income for 2022. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		0
f Undistributed income for 2023. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2024 .......... 		0
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) ....... 		0
8 Excess distributions carryover from 2018 not
applied on line 5 or line 7 (see instructions) ... 		0
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		1,055,415
10 Analysis of line 9:
a Excess from 2019....  
b Excess from 2020....  
c Excess from 2021.... 251,704
d Excess from 2022.... 404,887
e Excess from 2023.... 398,824
Form 990-PF (2023)
Form 990-PF (2023)
Page 10
Part XIII
Private Operating Foundations (see instructions and Part VI-A, question 9)
1a If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2023, enter the date of the ruling ...... right arrow
 
b Check box to indicate whether the organization is a private operating foundation described in section or
2a Enter the lesser of the adjusted net
income from Part I or the minimum
investment return from Part IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2023 (b) 2022 (c) 2021 (d) 2020
         
b 85% (0.85) of line 2a .........          
c Qualifying distributions from Part XI,
line 4 for each year listed ..... 		         
d Amounts included in line 2c not used directly
for active conduct of exempt activities .......... 		         
e Qualifying distributions made directly
for active conduct of exempt activities.
Subtract line 2d from line 2c .... 		         
3 Complete 3a, b, or c for the
alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......          
(2) Value of assets qualifying
under section 4942(j)(3)(B)(i)		          
b “Endowment" alternative test— enter 2/3
of minimum investment return shown in
Part IX, line 6 for each year listed .. 		         
c “Support" alternative test—enter:
(1) Total support other than gross
investment income (interest,
dividends, rents, payments
on securities loans (section
512(a)(5)), or royalties) .... 		         
(2) Support from general public
and 5 or more exempt
organizations as provided in
section 4942(j)(3)(B)(iii).... 		         
(3) Largest amount of support
from an exempt organization		          
(4) Gross investment income          
Part XIV
Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)
1Information Regarding Foundation Managers:
aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
Check here right arrow
aThe name, address, and telephone number or 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

CARR CENTER (THE)

4750 WOODWARD AVENUE 3RD FLOOR
DETROIT,MI48207 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF AMERICAN MUSIC INCLUDING NEGLECTED WORKS OF THE PAST. 10,000

CARR CENTER (THE)

4750 WOODWARD AVENUE 3RD FLOOR
DETROIT,MI48207 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND EXPANSION OF AUDIENCE LISTENING EXPERIENCES OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF SERIOUS AND CONCERTED MUSICAL PERFORMANCE. 2,500

DETROIT CHAMBER OF WINDS & STRINGS

24901 NORTHWESTERN HWY 312
SOUTHFIELD,MI48075 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF AMERICAN MUSIC INCLUDING NEGLECTED WORKS OF THE PAST. 8,000

DETROIT INSTITUTE OF ARTS (THE)

5200 WOODWARD AVE
DETROIT,MI48202 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF AMERICAN MUSIC INCLUDING NEGLECTED WORKS OF THE PAST. 8,750

DETROIT INSTITUTE OF ARTS (THE)

5200 WOODWARD AVE
DETROIT,MI48202 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND EXPANSION OF AUDIENCE LISTENING EXPERIENCES OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF SERIOUS AND CONCERTED MUSICAL PERFORMANCE. 8,750

DETROIT OPERA

1526 BROADWAY ST
DETROIT,MI48226 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF AMERICAN MUSIC INCLUDING NEGLECTED WORKS OF THE PAST. 6,250

DETROIT OPERA

1526 BROADWAY ST
DETROIT,MI48226 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND EXPANSION OF AUDIENCE LISTENING EXPERIENCES OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF SERIOUS AND CONCERTED MUSICAL PERFORMANCE. 6,250

DETROIT SYMPHONY ORCHESTRA

3711 WOODWARD
DETROIT,MI48201 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND EXPANSION OF AUDIENCE LISTENING EXPERIENCES OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF SERIOUS AND CONCERTED MUSICAL PERFORMANCE. 15,000

DETROIT YOUTH CHOIR

8425 W MCNICHOLS RD
DETROIT,MI48221 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF AMERICAN MUSIC INCLUDING NEGLECTED WORKS OF THE PAST. 5,000

DETROIT YOUTH CHOIR

8425 W MCNICHOLS RD
DETROIT,MI48221 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND EXPANSION OF AUDIENCE LISTENING EXPERIENCES OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF SERIOUS AND CONCERTED MUSICAL PERFORMANCE. 5,000

FARBER HEBREW DAY SCHOOL

21100 W 12 MILE ROAD
SOUTHFIELD,MI48076 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND EXPANSION OF AUDIENCE LISTENING EXPERIENCES OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF SERIOUS AND CONCERTED MUSICAL PERFORMANCE. 4,750

FARBER HEBREW DAY SCHOOL

21100 W 12 MILE ROAD
SOUTHFIELD,MI48076 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND PROMOTION OF JEWISH MUSIC ACTIVITIES IN THE UNITED STATES. 14,250

FRANKEL JEWISH ACADEMY

6600 WEST MAPLE ROAD
WEST BLOOMFIELD,MI48322 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND PROMOTION OF JEWISH MUSIC ACTIVITIES IN THE UNITED STATES. 8,750

FRANKEL JEWISH ACADEMY

6600 WEST MAPLE ROAD
WEST BLOOMFIELD,MI48322 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF AMERICAN MUSIC INCLUDING NEGLECTED WORKS OF THE PAST. 4,375

FRANKEL JEWISH ACADEMY

6600 WEST MAPLE ROAD
WEST BLOOMFIELD,MI48322 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND EXPANSION OF AUDIENCE LISTENING EXPERIENCES OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF SERIOUS AND CONCERTED MUSICAL PERFORMANCE. 4,375

FRIENDSHIP CIRCLE

6892 WEST MAPLE ROAD
WEST BLOOMFIELD,MI48322 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF AMERICAN MUSIC INCLUDING NEGLECTED WORKS OF THE PAST. 6,000

FRIENDSHIP CIRCLE

6892 WEST MAPLE ROAD
WEST BLOOMFIELD,MI48322 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND EXPANSION OF AUDIENCE LISTENING EXPERIENCES OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF SERIOUS AND CONCERTED MUSICAL PERFORMANCE. 9,000

FRIENDSHIP CIRCLE

6892 WEST MAPLE ROAD
WEST BLOOMFIELD,MI48322 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND PROMOTION OF JEWISH MUSIC ACTIVITIES IN THE UNITED STATES. 15,000

GILDA'S CLUB

3517 ROCHESTER ROAD
ROYAL OAK,MI48073 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF AMERICAN MUSIC INCLUDING NEGLECTED WORKS OF THE PAST. 17,500

GREAT LAKES CHAMBER MUSIC FESTIVAL

24901 NORTHWESTERN HWY 312
SOUTHFIELD,MI48075 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND PROMOTION OF JEWISH MUSIC ACTIVITIES IN THE UNITED STATES. 4,000

GREAT LAKES CHAMBER MUSIC FESTIVAL

24901 NORTHWESTERN HWY 312
SOUTHFIELD,MI48075 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF AMERICAN MUSIC INCLUDING NEGLECTED WORKS OF THE PAST. 4,000

JEWISH COMMUNITY RELATIONS COUNCIL

6735 TELEGRAPH RD 370
BLOOMFELD HILLS,MI48301 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF AMERICAN MUSIC INCLUDING NEGLECTED WORKS OF THE PAST. 7,500

JEWISH COMMUNITY RELATIONS COUNCIL

6735 TELEGRAPH RD 370
BLOOMFELD HILLS,MI48301 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND EXPANSION OF AUDIENCE LISTENING EXPERIENCES OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF SERIOUS AND CONCERTED MUSICAL PERFORMANCE. 7,500

MCC THEATER

511 W 52ND STREET
NEW YORK,NY10019 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF AMERICAN MUSIC INCLUDING NEGLECTED WORKS OF THE PAST. 8,750

MCC THEATER

511 W 52ND STREET
NEW YORK,NY10019 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND EXPANSION OF AUDIENCE LISTENING EXPERIENCES OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF SERIOUS AND CONCERTED MUSICAL PERFORMANCE. 8,750

MOSAIC YOUTH THEATRE

2251 ANTIETAM
DETROIT,MI48207 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF AMERICAN MUSIC INCLUDING NEGLECTED WORKS OF THE PAST. 10,000

MSU COMMUNITY EAST LANSING

33 W CIRCLE DR ROOM 102
EAST LANSING,MI48824 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF AMERICAN MUSIC INCLUDING NEGLECTED WORKS OF THE PAST. 7,500

MSU COMMUNITY EAST LANSING

33 W CIRCLE DR ROOM 102
EAST LANSING,MI48824 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND EXPANSION OF AUDIENCE LISTENING EXPERIENCES OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF SERIOUS AND CONCERTED MUSICAL PERFORMANCE. 7,500

MSU HILLEL

360 CHARLES ST
EAST LANSING,MI48823 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND PROMOTION OF JEWISH MUSIC ACTIVITIES IN THE UNITED STATES. 26,000

MSU MARCHING BAND

A240 BILLMAN MUSIC PAVILION MSU
EAST LANSING,MI48824 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF AMERICAN MUSIC INCLUDING NEGLECTED WORKS OF THE PAST. 12,500

MSU MARCHING BAND

A240 BILLMAN MUSIC PAVILION MSU
EAST LANSING,MI48824 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND EXPANSION OF AUDIENCE LISTENING EXPERIENCES OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF SERIOUS AND CONCERTED MUSICAL PERFORMANCE. 12,500

NATIONAL FALLEN FIREFIGHTERS

16825 S SETON AVE PO DRAWER 498
EMMITSBURG,MD21727 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF AMERICAN MUSIC INCLUDING NEGLECTED WORKS OF THE PAST. 6,250

NATIONAL FALLEN FIREFIGHTERS

16825 S SETON AVE PO DRAWER 498
EMMITSBURG,MD21727 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND EXPANSION OF AUDIENCE LISTENING EXPERIENCES OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF SERIOUS AND CONCERTED MUSICAL PERFORMANCE. 6,250

NICELY THEATER GROUP

6600 WEST MAPLE ROAD
WEST BLOOMFIELD,MI48322 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND EXPANSION OF AUDIENCE LISTENING EXPERIENCES OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF SERIOUS AND CONCERTED MUSICAL PERFORMANCE. 10,000

ORT AMERICA

75 MAIDEN LANE SUITE 10
NEW YORK,NY10038 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND PROMOTION OF JEWISH MUSIC ACTIVITIES IN THE UNITED STATES. 12,500

ORT AMERICA

75 MAIDEN LANE SUITE 10
NEW YORK,NY10038 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND EXPANSION OF AUDIENCE LISTENING EXPERIENCES OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF SERIOUS AND CONCERTED MUSICAL PERFORMANCE. 12,500

SHAAREY ZEDEK

27375 BELL ROAD
BELL ROAD,MI48034 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF AMERICAN MUSIC INCLUDING NEGLECTED WORKS OF THE PAST. 5,000

SHAAREY ZEDEK

27375 BELL ROAD
BELL ROAD,MI48034 		  PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND PROMOTION OF JEWISH MUSIC ACTIVITIES IN THE UNITED STATES. 10,000

TEMPLE ISRAEL

5725 WALNUT LAKE ROAD
WEST BLOOMFIELD,MI48323 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF AMERICAN MUSIC INCLUDING NEGLECTED WORKS OF THE PAST. 18,000

TEMPLE ISRAEL

5725 WALNUT LAKE ROAD
WEST BLOOMFIELD,MI48323 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND PROMOTION OF JEWISH MUSIC ACTIVITIES IN THE UNITED STATES. 18,000

THE JCC

6600 WEST MAPLE ROAD
WEST BLOOMFIELD,MI48322 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND EXPANSION OF AUDIENCE LISTENING EXPERIENCES OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF SERIOUS AND CONCERTED MUSICAL PERFORMANCE. 5,000

THE JCC

6600 WEST MAPLE ROAD
WEST BLOOMFIELD,MI48322 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND PROMOTION OF JEWISH MUSIC ACTIVITIES IN THE UNITED STATES. 5,000

THE JEWISH HOSPICE & CHAPLAINCY NETWORK

6555 W MAPLE ROAD
WEST BLOOMFIELD,MI48322 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND EXPANSION OF AUDIENCE LISTENING EXPERIENCES OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF SERIOUS AND CONCERTED MUSICAL PERFORMANCE. 5,000

THE JEWISH HOSPICE & CHAPLAINCY NETWORK

6555 W MAPLE ROAD
WEST BLOOMFIELD,MI48322 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND PROMOTION OF JEWISH MUSIC ACTIVITIES IN THE UNITED STATES. 15,000

THE ZEKELMAN HOLOCAUST CENTER

28123 ORCHARD LAKE RD
FARMINGTON HILLS,MI48334 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND EXPANSION OF AUDIENCE LISTENING EXPERIENCES OF MUSICAL PIECES, PROMOTION AND RELATED ACTIVITIES IN THE AREAS OF SERIOUS AND CONCERTED MUSICAL PERFORMANCE. 7,500

THE ZEKELMAN HOLOCAUST CENTER

28123 ORCHARD LAKE RD
FARMINGTON HILLS,MI48334 		N/A PUBLIC CHARITY TO SUPPORT RESEARCH, PERFORMANCE, PRESERVATION, AND PROMOTION OF JEWISH MUSIC ACTIVITIES IN THE UNITED STATES. 7,500
Total .................................right arrow 3a 419,500
bApproved for future payment
Total ................................. right arrow 3b 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 12
Part XV-A
Analysis of Income-Producing Activities
Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
Related or exempt
function income
(See instructions.)
1Program service revenue: (a)
Business code 		(b)
Amount 		(c)
Exclusion code 		(d)
Amount
a
b
c
d
e
f
gFees and contracts from government agencies          
2 Membership dues and assessments ....          
3 Interest on savings and temporary cash
investments ........... 		         
4 Dividends and interest from securities ....     14 169,865  
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....          
6 Net rental income or (loss) from personal property          
7 Other investment income .....     14    
8 Gain or (loss) from sales of assets other than
inventory ............ 		    18 -23,760  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue: a
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 0 146,105 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
146,105
(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
BURTON A ZIPSER AND SANDRA D ZIPSER
FOUNDATION
Employer identification number

84-4192296
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
BURTON A ZIPSER AND SANDRA D ZIPSER
FOUNDATION 		Employer identification number
84-4192296
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
CHARITABLE REMAINDER UNITRUST OF BURTON A ZIPSER AND SANDRA
 
31313 NORTHWESTERN HIGHWAY
 
FARMINGTON HILLS, MI48334

$ 458


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

$  


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

$  


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

$  


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

$  


(Complete Part II for noncash contributions.)
(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
BURTON A ZIPSER AND SANDRA D ZIPSER
FOUNDATION 		Employer identification number

84-4192296
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
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(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
BURTON A ZIPSER AND SANDRA D ZIPSER
FOUNDATION 		Employer identification number

84-4192296
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 GeneralExplanationAttachment
Name:
BURTON A ZIPSER AND SANDRA D ZIPSER
 
FOUNDATION
EIN:
84-4192296
Identifier Return Reference Explanation
OFFICER COMPENSATION FORM 990-PF; PART VII RADNER LAW FIRM P.C., OF WHICH DAVID RADNER IS A SHAREHOLDER, RECEIVED FEES FOR LEGAL AND ADMINISTRATIVE SERVICES RENDERED TO THE BURTON A. ZIPSER AND SANDRA D. ZIPSER FOUNDATION.

TY 2023 InvestmentsCorpStockSchedule
Name:
BURTON A ZIPSER AND SANDRA D ZIPSER
 
FOUNDATION
EIN:
84-4192296
Name of Stock End of Year Book Value End of Year Fair Market Value
101.724 ALLSPRING INDEX ASSET ALLOCATION 4,449 3,839
60.683 ALLSPRING INDEX ASSET ALLOCATION 2,014 2,290
89.585 ALLSPRING INDEX ASSET ALLOCATION 3,205 3,381
1541.639 ALLSPRING INDEX ASSET ALLOCATION 56,856 58,181
145.039 ALLSPRING INDEX ASSET ALLOCATION 5,330 5,474
1000 ARCH CAPITAL GROUP LTD DEPOSITORY 4.55% 25,000 19,910
2000 ATHENE HLDG LTD 49,102 44,960
800 AXIS CAPITAL HOLDINGS 18,632 16,728
130000 BANK OF MONTREAL DUE 10/21/24 130,000 127,530
50000 BANK OF MONTREAL DUE 4/29/2027 50,000 50,675
75000 BANK OF MONTREAL DUE 6/18/26 75,000 68,835
75000 BANK OF MONTREAL DUE 7/31/26 75,000 70,170
20000 BOFA FINANCE LLC DUE 11/14/24 20,000 19,704
3000 CMS ENERGY CORPORATION 69,049 74,910
105 CONSENSUS CLOUD SOLUTIONS INC. 3,285 2,752
2000 FORD MOTOR COMPANY 50,000 46,500
140000 GS FINANCE CORP DUE 5/1/2024 140,000 162,194
50000 GS FINANCE CORP DUE 7/31/2025 50,886 52,997
100000 MORGAN STANLEY 102,713 100,000
75000 MORGAN STANLEY FINANCE LLC DUE 6/25/2027 75,000 95,306
2000 RIVERNORTH OPPORTUNITIES FD 6% 48,914 46,000
5000 UBS AG LONDON BRANCH 49,225 80,000
1000 VIRTUS ALLIANZGI CONVERTIBLE & INCOME FUND 5.625% SERIES A CUMULATVE P 25,450 21,500
316 ZIFF DAVIS INC 20,564 21,232
60000 JPMORGAN CHASE FINANCIAL 60,000 57,594
100000 MORGAN STANLEY FINANCE 100,000 92,705
50000 ROYAL BANK OF CANADA 50,715 50,850
50000 UBS AG 50,000 49,065
70000 UBS AG 70,000 69,867
50000 CITIGROUP INC 49,506 50,607
50000 PNC FINANICAL SERVICES GROUP 49,881 46,614
65000 PROGRESSIVE CORP 65,006 64,431
125 ABBOTT LABORATORIES 13,847 13,759
120 ABBVIE INC 10,871 18,596
50 ACCENTURE PLC IRELAND SHS CL A 16,364 17,546
150 ADVANCED MICRO DEVICES INC 14,878 22,112
54.557 ALLSPRING INDEX ASSET ALLCTN FUND 2,014 2,059
80.54 ALLSPRING INDEX ASSET ALLCTN FUND 2,874 3,040
91.455 ALLSPRING INDEX ASSET ALLCTN FUND 4,000 3,451
1386.01 ALLSPRING INDEX ASSET ALLCTN FUND 50,174 52,307
130.438 ALLSPRING INDEX ASSET ALLCTN FUND 4,792 4,923
3700 ALLSPRING MULTI SECTOR 35,069 34,928
520 ALPHABET INC 36,568 72,639
480 AMAZON.COM INC 59,310 72,931
175 AMERICAN ELECTRIC POWER COMPANY INC COMMON STOCK 14,053 14,214
1000 AMERICAN FINL GROUP INC OHIO SUBORDINATED DEBENTURES 23,430 23,970
80 AMERICAN TOWER CORPORATION REIT 18,800 17,270
38 AMERIPRISE FINL INC 12,840 14,434
85 ANALOG DEVICES INC 14,276 16,878
350 APPLE INC 27,641 67,386
455 APPLIED MATERIALS INC 33,704 73,742
25 ASML HOLDING N V N Y REGISTRY SHS 2012 15,963 18,923
7850 BLACKROCK CREDIT ALLOCATION INCOME TRUST 81,479 81,012
15 BLACKROCK INC 10,495 12,177
5300 BLACKROCK INNOVATION AND GRWTH TERM TR COM 39,777 38,849
4285 BLACKROCK MULTI SECTOR INCOME TR COM 64,981 64,275
2716 BLACKROCK SUSTAINABLE ADVANTAGE LARGE CAP CORE INSTL 51,075 54,724
325 BOSTON SCIENTIFIC CORP 13,858 18,788
17000 BRIGHTHOUSE FINANCIAL INC 36,813 36,805
80 BROADCOM INC 22,166 89,300
100 CHEVRON CORPORATION 9,053 14,916
7 CHIPOTLE MEXICAN GRILL INC 14,556 16,009
75 CHUBB LTD COM 8,609 16,950
426 COCA COLA COMPANY (THE) 19,280 25,104
3200 COHEN & STEERS LIMITED DURATION PREFERRED AND INCOME 59,981 58,976
3280 COHEN & STEERS QUALITY INCOME RLTY FD INC 39,950 40,147
50 COSTCO WHOLESALE CORP-NEW 15,448 33,004
90 DANAHER CORP 16,622 20,821
65 DIAGEO PLC-SPONSORED ADR REPSTG 4 ORD SHS 8,983 9,468
332 ENBRIDGE INC 10,495 11,959
270 EOG RES INC 20,289 32,657
120 EXXON MOBIL CORP 12,446 11,998
230 FISERV INC 25,700 30,553
65 GENERAC HOLDINGS INC 14,784 8,401
65 HONEYWELL INTL 12,709 13,631
191.504 HOTCHKIS & WILEY FDSVALUE OPPORTUNITIES FUND CL I 6,502 7,029
33.363 HOTCHKIS & WILEY FDSVALUE OPPORTUNITIES FUND CL I 1,069 1,225
1141.031 HOTCHKIS & WILEY FDSVALUE OPPORTUNITIES FUND CL I 25,011 41,879
123.206 HOTCHKIS & WILEY FDSVALUE OPPORTUNITIES FUND CL I 4,206 4,522
30 INTUIT INC 8,698 18,751
30 INTUIT INC 12,251 18,751
50 IQVIA HOLDINGS INC 12,652 11,569
875 ISHARES S&P 500 GROWTH ETF 51,345 65,713
325 ISHARES S&P 500 VALUE ETF 46,939 56,514
140 JOHNSON & JOHNSON COM 20,602 21,944
250 JPMORGAN CHASE & CO 22,679 42,525
1600 JPMORGAN CHASE & CO 42,720 40,000
60 LINDE PLC 11,492 24,643
7961 LORD ABBETT BOND DEBENTURE FUND CLASS I 55,069 56,047
184 MASTERCARD INC 56,013 78,478
55 MCDONALDS CORP 10,135 16,308
40 META PLATFORMS INC 11,862 14,158
30.741 MFS MID CAP VALUE 856 945
82.12 MFS MID CAP VALUE 2,544 2,525
489.75 MFS MID CAP VALUE 10,118 15,060
18.1080000000001 MFS MID CAP VALUE 533 557
420 MICROSOFT CORP 76,702 157,937
200 MORGAN STANLEY 20,355 18,650
799 MORGAN STANLEY INSTL FD INC GROWTH PORTFOLIO CL I 20,228 30,681
1011 NEUBERGER & BERMAN EQUITY FD LARG CAP VLUE FND INSTITUTIONA 43,886 41,711
2000 NEXTERA ENERGY CPTL HLDG 54,480 48,540
15000 NEXTERA ENERGY CAP HLDGS INC SUBORDINATED DEB 14,175 14,075
180 NVIDIA CORP 16,011 89,140
147 ORACLE CORPORATION 12,992 15,498
180 PALO ALTO NETWORKS INC 24,458 53,078
15 PARKER HANNIFIN CORP 2,490 6,911
55 PARKER HANNIFIN CORP 15,460 25,339
1072 PARNASSUS FDS VALUE EQUITY FUND INSTL SHARES 49,056 54,286
228 PFIZER INC 8,516 6,564
170 PHILLIPS 66 12,193 22,634
80 PROCTER & GAMBLE CO 10,341 11,723
105 PROLOGIS INC 13,008 13,997
655 QUALCOMM INC 52,141 94,733
300 RAYTHEON TECHNOLOGIES CORP 17,854 25,242
40 S&P GLOBAL INC 16,088 17,621
236 SALESFORCE INC COMMON STOCK 41,711 62,101
80 SAREPTA THERAPEUTICS INC 11,811 7,714
60 SHERWIN WILLIAMS CO 15,329 18,714
20000 STATE STREET CORP 19,850 19,825
243 TAIWAN SEMICONDUCTOR MFG CO LTD 12,502 25,272
100 TARGET CORP 11,885 14,242
107 TEXAS INSTRUMENTS 12,343 18,239
55 THERMO FISHER SCIENTIFIC INC 18,599 29,193
220 TJX COMPANIES INC NEW 15,053 20,638
367 UBER TECHNOLOGIES INC 12,566 22,596
4701 UIT FIT TECH DIVIDEND BUY 43,006 48,425
2189 UIT FT CAPITAL STRNGTH BUY 20,468 22,474
60 UNION PACIFIC CORP 13,397 14,737
70 UNITED PARCEL SVC INC CL B 14,086 11,006
1100 UNITED STATES CELLULAR CORP 21,356 21,395
80 UNITEDHEALTH GROUP INC 24,234 42,118
15000 US BANCORP DEL 13,500 13,455
2700 VIRTUS DIVERSIFIED INCOME & CONVERTIBLE FUND 55,636 56,646
264 VISA INC 50,476 68,732
1444.99 INPEX AMERICAN CONSERVATIVE 17,925 18,302
4195.9SUBFX CARILLON REAMS 54,117 51,400
200 SPLV INVESCO EXCHANGE S&P 500 LOW VOLATILITY ETF 12,665 12,532
773.672 TFLO ISHARES TREASURY FLOATING RATE BOND ETF 39,103 39,047
2762.421 AOK ISHARES CORE CONSERVATIVE ALLOCATION ETF 105,130 99,862
207.374 DVY ISHARES SELECT DIVIDEND ETF 23,447 24,308
1243.685 FLRN SPDR BLOOMBERG INVT GRADE FLTG RATE ETF 37,995 38,044
673.395 VTIP VANGUARD SHORT TERM INFLATION PROTECTED SECURITIES ETF 35,069 31,980
1400 USFR WISHDOMTREE FLOATING RATE 70,569 70,336

TY 2023 InvestmentsOtherSchedule2
Name:
BURTON A ZIPSER AND SANDRA D ZIPSER
 
FOUNDATION
EIN:
84-4192296
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
INVESTMENT IN HATTERAS CORE ALTERNATIVES FUND, L.P. AT COST 126,355 41,618

TY 2023 LegalFeesSchedule
Name:
BURTON A ZIPSER AND SANDRA D ZIPSER
 
FOUNDATION
EIN:
84-4192296
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
LEGAL AND ADMINISTRATIVE FEES - HONIGMAN 47,467 35,601   11,866


TY 2023 OtherDecreasesSchedule
Name:
BURTON A ZIPSER AND SANDRA D ZIPSER
 
FOUNDATION
EIN:
84-4192296
Description Amount
NET AMORTIZATION/ACCRETION OF BOND PREMIUM/DISCOUNT 570


TY 2023 OtherExpensesSchedule
Name:
BURTON A ZIPSER AND SANDRA D ZIPSER
 
FOUNDATION
EIN:
84-4192296
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INVESTMENT EXPENSES - HATTERAS CORE ALTERNATIVES FUND, L.P. 2,364 2,364   0


TY 2023 OtherIncreasesSchedule
Name:
BURTON A ZIPSER AND SANDRA D ZIPSER
 
FOUNDATION
EIN:
84-4192296
Description Amount
TIMING DIFFERENCE ON INCOME REPORTING 1,912
REFUND OF EXCISE TAX PAYMENT 9,188


TY 2023 OtherProfessionalFeesSchedule
Name:
BURTON A ZIPSER AND SANDRA D ZIPSER
 
FOUNDATION
EIN:
84-4192296
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
LEGAL AND ADMINISTRATIVE FEES - RADNER 236,135 35,420   200,715
INVESTMENT MANAGEMENT FEES 29,416 29,416   0


TY 2023 SubstantialContributorsSch
Name:
BURTON A ZIPSER AND SANDRA D ZIPSER
 
FOUNDATION
EIN:
84-4192296
Name Address
CHARITABLE REMAINDER UNITRUST OF BURTON A ZIPSER AND SANDRA D ZIPSER
  		31313 NORTHWESTERN HIGHWAY SUITE
224
FARMINGTON HILLS,MI48334


TY 2023 TaxesSchedule
Name:
BURTON A ZIPSER AND SANDRA D ZIPSER
 
FOUNDATION
EIN:
84-4192296
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FOREIGN TAX PAID 291 291   0