Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
right arrowDo not enter social security numbers on this form as it may be made public.
right arrowGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
For calendar year 2023, or tax year beginning 01-01-2023 , and ending 12-31-2023
Name of foundation
THE SELZ FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address)121 EAST 73RD STREET
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
NEW YORK, NY10021
A Employer identification number

13-3180806
B Telephone number (see instructions)

(212) 269-7808
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$166,706,246
J 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) 1,742,862
2 Check right arrow.............
3 Interest on savings and temporary cash investments 1,793,219 1,793,219  
4 Dividends and interest from securities... 1,713,484 1,713,484  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 -17,490,548
b Gross sales price for all assets on line 6a 59,557,103
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)....... 1,684,301 1,684,301  
12 Total. Add lines 1 through 11........ -10,556,682 5,191,004  
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).........        
b Accounting fees (attach schedule).......        
c Other professional fees (attach schedule).... 267,193 267,193   0
17 Interest............... 6,738 6,738   0
18 Taxes (attach schedule) (see instructions)... 503,083 145,236   250
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings....... 35,982 0   35,982
22 Printing and publications..........        
23 Other expenses (attach schedule)....... 248,026 246,526   1,500
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 1,061,022 665,693   37,732
25 Contributions, gifts, grants paid....... 8,640,530 8,640,530
26 Total expenses and disbursements. Add lines 24 and 25 9,701,552 665,693   8,678,262
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -20,258,234
b Net investment income (if negative, enter -0-) 4,525,311
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......... 12,107,195 17,376,402 17,376,402
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 arrow5,030,000
Less: allowance for doubtful accounts right arrow0 5,030,000 5,030,000 5,030,000
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule) 28,610,035 Click to see attachment
List of Attached Documents:
// Content
2,210,225
2,218,003
b Investments—corporate stock (attach schedule)....... 74,299,506 Click to see attachment
List of Attached Documents:
// Content
65,932,039
103,183,748
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).......... 32,288,176 Click to see attachment
List of Attached Documents:
// Content
39,189,497
38,898,093
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) 152,334,912 129,738,163 166,706,246
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........ 142,395,054 152,334,912
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds 9,939,858 -22,596,749
29 Total net assets or fund balances (see instructions)..... 152,334,912 129,738,163
30 Total liabilities and net assets/fund balances (see instructions). 152,334,912 129,738,163
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
152,334,912
2
Enter amount from Part I, line 27a .....................
2
-20,258,234
3
Other increases not included in line 2 (itemize) right arrow
3
0
4
Add lines 1, 2, and 3 ..........................
4
132,076,678
5
Decreases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
5
2,338,515
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
129,738,163
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 MORGAN STANLEY P    
b INGALLS & SNYDER LLC P    
c INGALLS & SNYDER LLC P    
d CVR PARTNERS LP P    
e ENERGY TRANSFER LP P    
ALIGHT CAPITAL ONSHORE FUND LP P    
ALIGHT CAPITAL ONSHORE FUND LP P    
PROSHARES ULTRA VIX ST FUTURES P    
PROSHARES ULTRA VIX ST FUTURES P    
PROSHARES ULTRA VIX ST FUTURES P    
OXFORD GATE LLC P    
OXFORD GATE LLC P    
MATERIA INC P    
BARNEGAT FORM 8621, LINE 7 P    
ENGINE CAPITAL FORM 8621, LINE 7 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 4,420,000   4,420,000 0
b 35,127,599   39,110,123 -3,982,524
c 20,009,504   31,808,517 -11,799,013
d       8,988
e       -12,242
      24,114
      400
      159
      -960,220
      -1,440,329
      13,871
      -353,291
      59,589
      757,474
      192,476
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       -3,982,524
c       -11,799,013
d       8,988
e       -12,242
      24,114
      400
      159
      -960,220
      -1,440,329
      13,871
      -353,291
      59,589
      757,474
      192,476
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 -17,490,548
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 62,902
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 62,902
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 62,902
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 212,680
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.............. 7 212,680
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 10 149,778
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow149,778 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
 
No
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 arrowNY
b
If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
8b
Yes
 
9
Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
or 4942(j)(5) for calendar year 2023 or the taxable year beginning in 2023? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
9
 
No
10
Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
and addresses. ...............................
10
 
No
11
At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
11
 
No
12
Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
advisory privileges? If "Yes," attach statement. See instructions.................
12
 
No
13
Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
13
Yes
 
Website addressright arrowN/A
14
The books are in care ofright arrowBERNARD T SELZ Telephone no.right arrow (212) 269-7808

Located atright arrowSELZ CAPITAL 121 EAST 73RD STREETNEW YORKNY ZIP+4right arrow10021
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? .................
16Yes  
See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country right arrowBD, CJ
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
BERNARD T SELZ PRES/DIR
7.00
0 0 0
121 EAST 73RD STREET
NEW YORK,NY10021
LISA SELZ SECY/TRES
30.00
0 0 0
121 EAST 73RD STREET
NEW YORK,NY10021
ARNOLD SYROP VP/DIR
7.00
0 0 0
19 EAST 88TH STREET
NEW YORK,NY10028
2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
(a) Name and address of each employee paid more than $50,000 (b) Title, and average
hours per week
devoted to position
(c) Compensation (d) Contributions to
employee benefit
plans and deferred
compensation
(e) Expense account,
other allowances
NONE
Total number of other employees paid over $50,000...................right arrow 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)
3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
NONE
Total number of others receiving over $50,000 for professional services.............right arrow0
Part VIII-A
Summary of Direct Charitable Activities
List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
1  
2  
3  
4  
Part VIII-B
Summary of Program-Related Investments (see instructions)
Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
1  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................right arrow0
Form 990-PF (2023)
Form 990-PF (2023)
Page 8
Part IX
Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)
1
Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
purposes:
a
Average monthly fair market value of securities...................
1a
111,036,520
b
Average of monthly cash balances.......................
1b
14,741,798
c
Fair market value of all other assets (see instructions)................
1c
35,593,134
d
Total (add lines 1a, b, and c).........................
1d
161,371,452
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
161,371,452
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
2,420,572
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
158,950,880
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
7,947,544
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
7,947,544
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
62,902
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
62,902
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
7,884,642
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
7,884,642
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
7,884,642
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
8,678,262
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
8,678,262
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 7,884,642
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...... 5,661,990
b From 2019...... 8,060,485
c From 2020...... 325,368
d From 2021...... 732,634
e From 2022...... 7,786,537
f Total of lines 3a through e ........ 22,567,014
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 8,678,262
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..... 7,884,642
e Remaining amount distributed out of corpus 793,620
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 23,360,634
b Prior years’ undistributed income. Subtract
line 4b from line 2b ..........
0
c Enter the amount of prior years’ undistributed
income for which a notice of deficiency has
been issued, or on which the section 4942(a)
tax has been previously assessed......
0
d Subtract line 6c from line 6b. Taxable amount
—see instructions ...........
0
e Undistributed income for 2022. Subtract line
4a from line 2a. Taxable amount—see
instructions .............
0
f Undistributed income for 2023. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2024 ..........
0
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) .......
0
8 Excess distributions carryover from 2018 not
applied on line 5 or line 7 (see instructions) ...
5,661,990
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ......
17,698,644
10 Analysis of line 9:
a Excess from 2019.... 8,060,485
b Excess from 2020.... 325,368
c Excess from 2021.... 732,634
d Excess from 2022.... 7,786,537
e Excess from 2023.... 793,620
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

AMERICAN MUSEUM OF NATURAL HISTORY

CENTRAL PARK W AT 79TH STREET
NEW YORK,NY10024
NONE PC GENERAL PURPOSE-EDUCATION 300,000

ANTI DEFAMATION LEAGUE

605 THIRD AVENUE
NEW YORK,NY10158
NONE PC GENERAL PURPOSE-COMMUNITY SERVICES 3,000

CHILDRENS HEALTH DEFENSE

852 FRANKLIN AVENUE
FRANKLIN LAKES,NJ07417
NONE PC GENERAL PURPOSE-COMMUNITY SERVICES 500,000

COLUMBIA UNIVERSITY

116TH STREET
NEW YORK,NY10027
NONE PC GENERAL PURPOSE-EDUCATION 2,840

INSTITUTE OF FRANCE

23 QUAI DE CONTI
PARIS   75006
FR
NONE PC GENERAL PURPOSE- 1,000

COMMITTEE TO PROTECT LENOX HILL NEIGHBORHOOD

885 PARK AVENUE
NEW YORK,NY10075
NONE PC GENERAL PURPOSE-COMMUNITY SERVICES 50,000

ETHEL WALKER SCHOOL

230 BUSHY HILL ROAD
SIMSBURY,CT06070
NONE PC GENERAL PURPOSE-EDUCATION 100,000

FARM TO SCHOOL OF PARK COUNTY

215 E LEWIS STREET
LIVINGSTON,MT59047
NONE PC GENERAL PURPOSE-EDUCATION 1,000

FORDHAM UNIVERSITY

441 EAST FORDHAM ROAD
BRONX,NY10458
NONE PC GENERAL PURPOSE-EDUCATION 59,917

FIRE

510 WALNUT STREET
PHILADELPHIA,PA19106
NONE PC GENERAL PURPOSE-EDUCATION 73,000

LA GUARDIA COMMUNITY COLLEGE

31-10 THOMSON AVENUE
LONG ISLAND CITY,NY11101
NONE PC GENERAL PURPOSE-EDUCATION 25,000

FRIENDS OF HOEDSPRUIT ENDANGERED SPECIES

480 PARK AVENUE
NEW YORK,NY10022
NONE PC GENERAL PURPOSE-CULTURAL PRESERVATION 7,000

METROPOLITAN MUSEUM OF ART

1000 FIFTH AVENUE
NEW YORK,NY10028
NONE PC GENERAL PURPOSE-ARTS 210

GOUCHER COLLEGE

1021 DULANEY VALLEY ROAD
BALTIMORE,MD21204
NONE PC GENERAL PURPOSE-EDUCATION 50,000

GULLOTTA HOUSE

72 NORTH STATE ROAD
BRIARCLIFF MANOR,NY10510
NONE PC GENERAL PURPOSE-COMMUNITY SERVICES 5,000

INSTITUTE FOR JUSTICE

901 N GLEBE ROAD
ARLINGTON,VA22203
NONE PC GENERAL PURPOSE-COMMUNITY SERVICES 750,000

NEIGHBORS LINK

27 COLUMBUS AVENUE
MOUNT KISCO,NY10549
NONE PC GENERAL PURPOSE-COMMUNITY SERVICES 5,000

NY BOTANICAL GARDEN

2900 SOUTHERN BLVD
BRONX,NY10458
NONE PC GENERAL PURPOSE-EDUCATION 155

NY UNIVERSITY

50 WEST 4TH STREET
NEW YORK,NY10012
NONE PC GENERAL PURPOSE-EDUCATION 40,831

PAID THROUGH CVR PARTNERS LP

2277 PLAZA DRIVE
SUGAR LAND,TX77479
NONE PC GENERAL PURPOSE-UNKNOWN 35

PAID THROUGH ENERGY TRANSFER LP

8111 WESTCHESTER DRIVE
DALLAS,TX75225
NONE PC GENERAL PURPOSE-UNKNOWN 119

LIBERTY HUMANE SOCIETY

PO BOX 256
SUSSEX,NJ07461
NONE PC GENERAL PURPOSE-ANIMAL WELFARE 3,000

LIVINGSTON CENTER FOR ARTS & CULTURE

119 SOUTH MAIN STREET
LIVINGSTON,MT59047
NONE PC GENERAL PURPOSE-ARTS 1,000

MILLBROOK SCHOOL

131 MILLBROOK SCHOOL ROAD
MILLBROOK,NY12545
NONE PC GENERAL PURPOSE-EDUCATION 102,000

MONTANA FOOD BANK

5625 EXPRESSWAY
MISSOULA,MT59808
NONE PC GENERAL PURPOSE-COMMUNITY SERVICES 5,000

SMILING GOAT RANCH

271 WILLOW LANE
CARBONDALE,CO81623
NONE PC GENERAL PURPOSE-MENTAL HEALTH 25,000

MY SISTERS CIRCLE

PO BOX 84
TIMONIUM,MD21094
NONE PC GENERAL PURPOSE-COMMUNITY SERVICES 5,000

T ROWE PRICE CHARITABLE GIVING FUND

PO BOX 17468
BALTIMORE,MD21238
NONE PC GENERAL PURPOSE-ARTS 1,500,000

NATIONAL DISABLED VETERANS WINTER SPORTS

810 VERMONT AVENUE
WASHINGTON,DC20420
NONE PC GENERAL PURPOSE-VETERAN SERVICES 1,000,000

WORLD MONUMENT FUND

95 MADISON AVENUE
NEW YORK,NY10016
NONE PC GENERAL PURPOSE-CULTURAL PRESERVATION 985,000

NATURE CONSRVANCY OF MONTANA

32 SOUTH EWING
HELENA,MT59601
NONE PC GENERAL PURPOSE-ENVIROMENTAL 4,000

PARK COUNTY ENVIROMENTAL COUNCIL

215 EAST LEWIS STREET
LIVINGSTON,MT59047
NONE PC GENERAL PURPOSE-ENVIROMENTAL 3,500

PEOPLE FOR ANIMALS

401 HILLSIDE AVENUE
HILLSIDE,NJ07205
NONE PC GENERAL PURPOSE-ANIMAL WELFARE 1,000

RIPPOWAM CISQUA SCHOOL

PO BOX 488
BEDFORD,NY10546
NONE PC GENERAL PURPOSE-EDUCATION 50,000

SIDEWALK RESCUE

924 118TH STREET CT E
TACOMA,WA984458057
NONE PC GENERAL PURPOSE-COMMUNITY SERVICES 2,000

SPCA OF WESTCHESTER

590 N STATE ROAD
BRIARCLIFF MANOR,NY10510
NONE PC GENERAL PURPOSE-ANIMAL WELFARE 250,000

ST FRANCES DE SALES CATHOLIC CHURCH

135 EAST 96TH STREET
NEW YORK,NY10128
NONE PC GENERAL PURPOSE-RELIGIOUS 5,000

ST GEORGE GEORGIAN ORTHODOX CHURCH

412 PHILMONT AVENUE
FEASTERVILLETREVOSE,PA19053
NONE PC GENERAL PURPOSE-RELIGIOUS 6,000

STAFFORD ANIMAL SHELTER

3 BOULDER BUSINESS PARK ROAD
LIVINGSTON,MT59047
NONE PC GENERAL PURPOSE-ANIMAL WELFARE 3,500

ALLEN STEVENSON SCHOOL

132 EAST 78 TH STREET
NEW YORK,NY10075
NONE PC GENERAL PURPOSE-EDUCATION 602,000

THE FRICK COLLECTION

1 EAST 70TH STREET
NEW YORK,NY10021
NONE PC GENERAL PURPOSE-ARTS 1,000,000

THE MORGAN LIBRARY

225 MADISON AVENUE
NEW YORK,NY10016
NONE PC GENERAL PURPOSE-LIBRARY 2,000

THE NEW SCHOOL

66 WEST 12TH STREET
NEW YORK,NY10011
NONE PC GENERAL PURPOSE-EDUCATION 39,423

TOP HONORS INC

154 WEST 93RD STREET
NEW YORK,NY10025
NONE PC GENERAL PURPOSE-EDUCATION 10,000

TOUCH A LIFE

400 EAST ROYAL LANE
IRVING,TX75039
NONE PC GENERAL PURPOSE-MENTAL HEALTH 23,000

TOYS FOR HOSPITALIZED CHILDREN

824 EASTERN PARKWAY
BROOKLYN,NY11213
NONE PC GENERAL PURPOSE-COMMUNITY SERVICES 7,000

UNITED IN LIGHT

101 BILLMAN LANE
LIVINGSTON,MT59047
NONE PC GENERAL PURPOSE-ANIMAL WELFARE 25,000

UNIVERSITY OF PENNSYLVANIA

3535 MARKET STREET
PHILADELPHIA,PA19104
NONE PC GENERAL PURPOSE-EDUCATION 1,000,000

WORLD WILDLIFE FUND

1250 24TH STREET NW
WASHINGTON,DC20090
NONE PC GENERAL PURPOSE-ANIMAL WELFARE 7,000
Total .................................right arrow 3a 8,640,530
bApproved for future payment
Total ................................. right arrow 3b 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 12
Part XV-A
Analysis of Income-Producing Activities
Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
Related or exempt
function income
(See instructions.)
1Program service revenue: (a)
Business code
(b)
Amount
(c)
Exclusion code
(d)
Amount
a
b
c
d
e
f
gFees and contracts from government agencies          
2 Membership dues and assessments ....          
3 Interest on savings and temporary cash
investments ...........
    14 1,793,219  
4 Dividends and interest from securities ....     14 1,713,484  
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 .....         1,684,301
8 Gain or (loss) from sales of assets other than
inventory ............
    18 -17,490,548  
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 -13,983,845 1,684,301
13Total. Add line 12, columns (b), (d), and (e)..................
13
-12,299,544
(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.)
7 OTHER PARTNERSHIP, NET ROYALTY AND NET INVESTMENT INCOME
Form 990-PF (2023)
Form 990-PF (2023)
Page 13
Part XVI
Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
1
Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
Yes
No
a
Transfers from the reporting foundation to a noncharitable exempt organization of:
(1) Cash...................................
1a(1)
 
No
(2) Other assets.................................
1a(2)
 
No
b
Other transactions:
(1) Sales of assets to a noncharitable exempt organization....................
1b(1)
 
No
(2) Purchases of assets from a noncharitable exempt organization..................
1b(2)
 
No
(3) Rental of facilities, equipment, or other assets.......................
1b(3)
 
No
(4) Reimbursement arrangements...........................
1b(4)
 
No
(5) Loans or loan guarantees.............................
1b(5)
 
No
(6) Performance of services or membership or fundraising solicitations................
1b(6)
 
No
c
Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
1c
 
No
d
If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
(a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
2a
Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
b
If "Yes," complete the following schedule.

(a) Name of organization (b) Type of organization (c) Description of relationship
Sign Here
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
right arrow right arrow
May the IRS discuss this return
with the preparer shown below?
See instructions.
Signature of officer or trustee Date Title
Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date Check if self-
employed right arrow
PTIN
Firm's name SmallBullet
Firm's EIN SmallBullet
Firm's address SmallBullet


Phone no.
Form 990-PF (2023)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description
Schedule B
(Form 990)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

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

13-3180806
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ






Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......... Arrow Bullet $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (2023)
Schedule B (Form 990) (2023) Page 2
Name of organization
THE SELZ FOUNDATION
 
Employer identification number
13-3180806
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 LEAD ANNUITY TRUST (BERNARD SELZ)
 
121 EAST 73RD STREET
 
NEW YORK, NY10021

$ 715,894


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
2
CHARITABLE LEAD ANNUITY TRUST (BERNARD SELZ)
 
121 EAST 73RD STREET
 
NEW YORK, NY10021

$ 1,026,968


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

$  


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

$  


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

$  


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

$  


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

13-3180806
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
THE SELZ FOUNDATION
 
Employer identification number

13-3180806
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 InvestmentsCorpStockSchedule
Name:
THE SELZ FOUNDATION
EIN:
13-3180806
Name of Stock End of Year Book Value End of Year Fair Market Value
CELLNEX TELECOM 2,196,646 3,936,420
ELEMENT FLEET MANAGEMENT CORP 4,611,416 8,701,362
ENERGY TRANSFER LP 764,820 1,380,000
HDFC BANK LTD 549,981 1,006,650
LIBERTY MEDIA CORP DEL COM A SIRIUSXM 580,591 862,200
LIBERTY MEDIA CORP DEL COM C SIRIUSXM 1,071,834 1,640,460
LUNDIN GOLD INC 2,567,163 3,746,880
NEXSTAR MEDIA GROUP CL A 4,876,431 5,486,250
WILLSCOTT MOBIL MINI HLDNG 2,958,438 4,005,000
NAC KAZATOMPROM JSR-GDR 4,134,707 6,545,554
APOLLO GLOBAL MGMT INC 1,105,180 5,749,916
BARNES & NOBLE ED INC 1,328,807 800,106
ECN CAPITAL CORP 3,807,360 4,077,540
LIGHT & WONDER INC 2,004,304 11,084,850
TOURMALINE OIL CORP 7,066,018 6,759,000
WILLSCOTT MOBIL MINI HLDNG-MS 1,994,133 8,900,000
ASPEN AEROGELS INC 205,266 473,400
CAMECO CORP COM 5,848,609 8,620,000
CHART INDS INC 4,025,105 4,089,900
DARLING INGREDIENTS INC 696,625 498,400
EXPEDIA GROUP INC 2,234,595 3,035,800
VANECK VECTORS ETF TR 2,268,533 2,170,700
WESCO INTL INC 1,702,982 1,738,800
ISHARES SILVER TRUST 2,307,785 2,178,000
SECURE ENERGY SERVICES INC 5,024,710 5,696,560

TY 2023 InvestmentsGovtObligationsSch
Name:
THE SELZ FOUNDATION
EIN:
13-3180806
US Government Securities - End of Year Book Value:

2,210,225
US Government Securities - End of Year Fair Market Value:

2,218,003
State & Local Government Securities - End of Year Book Value:


0
State & Local Government Securities - End of Year Fair Market Value:


0


TY 2023 InvestmentsOtherSchedule2
Name:
THE SELZ FOUNDATION
EIN:
13-3180806
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
INVESTMENT IN OXFORD GATE LLC AT COST 7,804,461 7,804,461
INVESTMENT IN ALIGHT CAPITAL AT COST 85,036 85,036
INVESTMENT IN SIVA THERAPEUTICS AT COST 300,000 300,000
INVESTMENT IN STRATEGOS OFFSHORE LTD AT COST 7,000,000 4,724,614
INVESTMENT IN ENGINE CAPITAL AT COST 5,000,000 5,875,561
INVESTMENT IN BARNAGAT AT COST 12,000,000 13,108,421
INVESTMENT IN TROLUCE SPECIAL OPP AT COST 7,000,000 7,000,000

TY 2023 OtherDecreasesSchedule
Name:
THE SELZ FOUNDATION
EIN:
13-3180806
Description Amount
UNREALIZED,COST BASIS AND OTHER BOOK/TAX DIFFERENCES FROM PTSHP INVESTMENTS 2,338,515


TY 2023 OtherExpensesSchedule
Name:
THE SELZ FOUNDATION
EIN:
13-3180806
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
OTHER OPERATING EXPENSES 246,526 246,526   0
NYS DEPT OF LAW 1,500 0   1,500


TY 2023 OtherIncomeSchedule2
Name:
THE SELZ FOUNDATION
EIN:
13-3180806
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
ORDINARY INCOME OXFORD GATE LLC 1,547,156 1,547,156 1,547,156
ORDINARY INCOME CVR PARTNERS -20,262 -20,262 -20,262
CLASS ACTION KARNAK 19,217 19,217 19,217
ENGINE CAPITAL FORM 8621, LINE 6 136,822 136,822 136,822
ROYALTY INCOME 1,368 1,368 1,368


TY 2023 OtherProfessionalFeesSchedule
Name:
THE SELZ FOUNDATION
EIN:
13-3180806
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ADVISORY FEES 267,193 267,193   0


TY 2023 TaxesSchedule
Name:
THE SELZ FOUNDATION
EIN:
13-3180806
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
NYS TAXES 250 0   250
FOREIGN TAXES PAID THROUGH PARTNERSHIP INVESTMENTS 85 85   0
FEDERAL TAXES 357,597 0   0
FOREIGN TAXES PAID THROUGH BROKERAGE ACCT 145,151 145,151   0