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 BEIRNE CARTER FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address)1802 BAYBERRY COURT SUITE 401
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
RICHMOND, VA23226
A Employer identification number

54-1397827
B Telephone number (see instructions)

(804) 521-0272
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$31,694,555J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule)  
2 Check right arrow.............
3 Interest on savings and temporary cash investments 16,686 16,686  
4 Dividends and interest from securities... 650,427 650,065  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 1,020,434
b Gross sales price for all assets on line 6a 2,865,922
7 Capital gain net income (from Part IV, line 2)... 1,020,434
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)....... Click to see attachment
List of Attached Documents:
// Content
55,721 55,721  
12 Total. Add lines 1 through 11........ 1,743,268 1,742,906  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 28,000 2,800   25,200
14 Other employee salaries and wages...... 52,500 0   52,500
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
12,720 6,360   6,360
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
74,000 74,000   0
17 Interest............... 39,399 39,399   0
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
55,474 31,311   0
19 Depreciation (attach schedule) and depletion...      
20 Occupancy.............. 27,150 0   0
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
257,880 249,174   2,419
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 547,123 403,044   86,479
25 Contributions, gifts, grants paid....... 1,600,000 1,600,000
26 Total expenses and disbursements. Add lines 24 and 25 2,147,123 403,044   1,686,479
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -403,855
b Net investment income (if negative, enter -0-) 1,339,862
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......... 446,670 955,130 955,130
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow   1,551    
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).......      
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).......... 24,703,299 Click to see attachment
List of Attached Documents:
// Content
23,801,618 		30,722,010
14 Land, buildings, and equipment: basis right arrow22,832
Less: accumulated depreciation (attach schedule) right arrow5,417 17,415 Click to see attachment
List of Attached Documents:
// Content
17,415 		17,415
15 Other assets (describe right arrow)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 25,168,935 24,774,163 31,694,555
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) Click to see attachment
List of Attached Documents:
// Content
1,033 		Click to see attachment
List of Attached Documents:
// Content
1,033
23 Total liabilities (add lines 17 through 22)......... 1,033 1,033
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........ 25,167,902 24,773,130
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds 0 0
29 Total net assets or fund balances (see instructions)..... 25,167,902 24,773,130
30 Total liabilities and net assets/fund balances (see instructions). 25,168,935 24,774,163
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
25,167,902
2
Enter amount from Part I, line 27a .....................
2
-403,855
3
Other increases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
3
9,312
4
Add lines 1, 2, and 3 ..........................
4
24,773,359
5
Decreases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
5
229
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
24,773,130
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 TIFF PARTNERS V-INTERNATIONSL LLC P   2023-12-31
b VANGUARD INDEX FUND ADM   2022-11-07 2023-11-29
c VANGUARD GLOBAL EQUITY FUND     2023-03-15
d VANGUARD GLOBAL EQUITY FUND     2023-06-29
e VANGUARD GLOBAL EQUITY FUND   2016-11-10 2023-11-29
STCG FROM PASS-THRU INVESTMENTS     2023-12-31
LTCG FROM PASS-THRU INVESTMENTS     2023-12-31
WIND POINT PARTNERS IX-A LP P 2020-05-08 2023-12-31
SEC 1231 PAL ADJUSTMENT P   2023-12-31
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a     3,728 -3,728
b 500,000   491,369 8,631
c 300,000   281,247 18,753
d 200,000   167,280 32,720
e 500,000   414,833 85,167
133,097     133,097
567,288     567,288
665,537   485,292 180,245
    1,739 -1,739
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69 		(j)
Adjusted basis
as of 12/31/69 		(k)
Excess of col. (i)
over col. (j), if any
a       -3,728
b       8,631
c       18,753
d       32,720
e       85,167
      133,097
      567,288
      180,245
      -1,739
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 1,020,434
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 18,624
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 18,624
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 18,624
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 35,028
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 35,028
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 16,404
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow16,404 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 arrowVA
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 arrowWWW.BCARTERFDN.ORG
14
The books are in care ofright arrowBRYAN BROTHERS INC Telephone no.right arrow (804) 285-7700

Located atright arrow1802 BAYBERRY COURT SUITE 401RICHMONDVA ZIP+4right arrow23226
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
ROSSIE CARTER HUTCHESON PRESIDENT
5.00 		12,000 0 0
1802 BAYBERRY COURT SUITE 401
RICHMOND,VA23226
TALFOURD H KEMPER ESQ SECRETARY/TREASURER
1.00 		8,000 0 0
10 S JEFFERSON ST SUITE 1800
ROANOKE,VA240384125
KENNETH C LAUGHON VICE PRESIDENT
1.00 		8,000 0 0
PO BOX 8937
ROANOKE,VA24014
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
PETER TOMS GRANT ADMINISTRATOR
20.00 		52,500 0 0
1802 BAYBERRY CT SUITE 401
RICHMOND,VA23226
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
MANGHAM ASSOCIATES INC INVESTMENT MANAGEMENT 74,000
630 PETER JEFFERSON PKWY SUITE 250
CHARLOTTESVILLE,VA22911
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
8,437,679
b
Average of monthly cash balances.......................
1b
577,292
c
Fair market value of all other assets (see instructions)................
1c
23,054,935
d
Total (add lines 1a, b, and c).........................
1d
32,069,906
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
32,069,906
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
481,049
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
31,588,857
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
1,579,443
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
1,579,443
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
18,624
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
18,624
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
1,560,819
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
1,560,819
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
1,560,819
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
1,686,479
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
1,686,479
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 1,560,819
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only....... 1,526,542
b Total for prior years:2021, 20, 20 158,020
3 Excess distributions carryover, if any, to 2022:
a From 2018......  
b From 2019......  
c From 2020......  
d From 2021......  
e From 2022......  
f Total of lines 3a through e ........ 0
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 1,686,479
a Applied to 2022, but not more than line 2a 1,526,542
b Applied to undistributed income of prior years
(Election required—see instructions)..... 		Click to see attachment
List of Attached Documents:
// Content
158,020
c Treated as distributions out of corpus (Election
required—see instructions)........ 		0
d Applied to 2023 distributable amount..... 1,917
e Remaining amount distributed out of corpus 0
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 0
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 .......... 		1,558,902
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 ...... 		0
10 Analysis of line 9:
a Excess from 2019....  
b Excess from 2020....  
c Excess from 2021....  
d Excess from 2022....  
e Excess from 2023....  
Form 990-PF (2023)
Form 990-PF (2023)
Page 10
Part XIII
Private Operating Foundations (see instructions and Part VI-A, question 9)
1a If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2023, enter the date of the ruling ...... right arrow
 
b Check box to indicate whether the organization is a private operating foundation described in section or
2a Enter the lesser of the adjusted net
income from Part I or the minimum
investment return from Part IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2023 (b) 2022 (c) 2021 (d) 2020
         
b 85% (0.85) of line 2a .........          
c Qualifying distributions from Part XI,
line 4 for each year listed ..... 		         
d Amounts included in line 2c not used directly
for active conduct of exempt activities .......... 		         
e Qualifying distributions made directly
for active conduct of exempt activities.
Subtract line 2d from line 2c .... 		         
3 Complete 3a, b, or c for the
alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......          
(2) Value of assets qualifying
under section 4942(j)(3)(B)(i)		          
b “Endowment" alternative test— enter 2/3
of minimum investment return shown in
Part IX, line 6 for each year listed .. 		         
c “Support" alternative test—enter:
(1) Total support other than gross
investment income (interest,
dividends, rents, payments
on securities loans (section
512(a)(5)), or royalties) .... 		         
(2) Support from general public
and 5 or more exempt
organizations as provided in
section 4942(j)(3)(B)(iii).... 		         
(3) Largest amount of support
from an exempt organization		          
(4) Gross investment income          
Part XIV
Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)
1Information Regarding Foundation Managers:
aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
Check here right arrow
aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
SEE BCARTERFDNORG
1802 BAYBERRY CT SUITE 401
RICHMOND,VA23226
(804) 285-2124
BCARTERFN@AOL.COM
bThe form in which applications should be submitted and information and materials they should include:
NO SPECIFIC FORM
cAny submission deadlines:
NO SUBMISSION DEADLINES
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
NO
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

500 YEAR FOREST FOUNDATION

PO BOX 1272
CHARLOTTESVILLE,VA22902 		NONE PC GENERAL PURPOSES 10,000

ANNA JULIA COOPER EPISCOPAL SCHOOL

2124 N 29TH STREET
RICHMOND,VA23223 		NONE PC GENERAL PURPOSES 10,000

ARMSTRONG LEADERSHIP PROGRAM

ARMSTRONG HIGH SCHOOL 2209 E GRACE
STREET
RICHMOND,VA23223 		NONE PC LEADERSHIP PROGRAM 10,000

BEIRNE B CARTER CENTER FOR IMMUNOLOGY RESEARCH

PO BOX 801386
CHARLOTTESVILLE,VA22908 		NONE PC PURCHASE NEW TECHNOLOGY, SUPPORT FACULTY, ASSIST WITH LOSS OF FUNDING 100,000

BLUE RIDGE PBS

1215 MCNEIL DR SW
ROANOKE,VA24015 		NONE PC GENERAL PURPOSES 10,000

BOYS AND GIRLS CLUBS OF METRO RICHMOND

2409 BAINBRIDGE STREET
RICHMOND,VA23225 		NONE PC CAPITAL CAMPAIGN 10,000

CARILION CLINIC

1 RIVERSIDE CIRCLE
ROANOKE,VA24016 		NONE PC GENERAL PURPOSES 550,000

COWPASTURE RIVER PRESERVATION ASSOC

PO BOX 215
MILLBORO,VA24460 		NONE PC GENERAL PURPOSES 5,000

CROSSOVER HEALTHCARE MINISTRY

108 COWARDIN
RICHMOND,VA23224 		NONE PC GENERAL PURPOSES 10,000

EAGLE RIVER WATERSHED COUNCIL

PO BOX 1477
GYPSUM,CO81637 		NONE PC GENERAL PURPOSES 5,000

EPISCOPAL HIGH SCHOOL

122 N QUAKER LANE
ALEXANDRIA,VA22302 		NONE PC GENERAL PURPOSES 255,000

FRIENDS OF JAMES RIVER PARK

22ND ST AND RIVERSIDE DRIVE
RICHMOND,VA23223 		NONE PC CARILLON WOODS RESTORATION 5,000

GOOD SAMARITAN HOSPICE INC

2408 ELECTRIC ROAD
ROANOKE,VA24018 		NONE PC GENERAL PURPOSES 50,000

JAMES RIVER ASSOCIATION

4833 OLD MAIN STREET
RICHMOND,VA23231 		NONE PC NEW EDUCATION CENTER 5,000

LEAP (ROANOKE VA)

PO BOX 3249
ROANOKE,VA24015 		NONE PC GENERAL PURPOSES 5,000

MCV FOUNDATION

1228 EAST BROAD ST BOX 980234
RICHMOND,VA23298 		NONE PC GENERAL PURPOSES 10,000

NORTH CROSS SCHOOL

4254 COLONIAL AVENUE
ROANOKE,VA24018 		NONE PC CAPITAL CAMPAIGN 110,000

NORTHSTAR ACADEMY

8055 SHRADER ROAD
RICHMOND,VA23294 		NONE PC SUPPORT CAREER PLACEMENT PROGARM 100,000

ORANGE COUNTY FREE CLINIC

13296 JAMES MADISON HWY
ORANGE,VA22960 		NONE PC ASSIST IN FUNDING THE SALARY OF NURSE PRACTITIONER 5,000

PRESBYTERIAN COMMUNITY CENTER

1228 JAMISON AVE SE
ROANOKE,VA24013 		NONE PC GENERAL PURPOSES 5,000

RESTORATION HOUSING

1116 MAIN STREET SUITE B
ROANOKE,VA24015 		NONE PC HOUSE RESTORATION 5,000

ROANOKE AREA MINISTRIES

824 CAMPBELL AVE SW
ROANOKE,VA24016 		NONE PC GENERAL PURPOSES 10,000

SECOND PRESBYTERIAN CHURCH

5 NORTH FIFTH STREET
RICHMOND,VA23219 		NONE PC GENERAL PURPOSES 50,000

SHALOM FARMS

1313 WESTWOOD AVE
RICHMOND,VA23227 		NONE PC GENERAL PURPOSES 30,000

SHIRLEY PLANTATION FOUNDATION

501 SHIRLEY PLANTATION RD
CHARLES CITY,VA23030 		NONE PC TO DEVELOP AND IMPLEMENT A NEW WEB SITE 5,000

SOUTHERN ENVIRONMENTAL LAW CENTER

10 10TH ST NW 1050
ATLANTA,GA30309 		NONE PC VIRGINIA PROGRAMMATIC PROJECTS 10,000

ST CATHERINE'S SCHOOL

6001 GROVE AVENUE
RICHMOND,VA23226 		NONE PC GENERAL PURPOSES 10,000

ST CHRISTOPHER'S SCHOOL

711 ST CHRISTOPHERS ROAD
RICHMOND,VA23226 		NONE PC GENERAL PURPOSES 10,000

ST JOHN'S EPISCOPAL CHURCH FOUNDATION

2401 E BROAD ST
RICHMOND,VA23223 		NONE PC GENERAL PURPOSES 50,000

SUSTAINABLE NANTUCKET

14 FEDERAL STREET 2ND FLOOR PO BOX
1244
NANTUCKET,MA02554 		NONE PC GENERAL PURPOSES 15,000

TAUBMAN MUSEUM OF ART

110 SALEM AVE SE
ROANOKE,VA24011 		NONE PC REPAIR AND UPDATE IT SYSTEMS IN THE MUSEUM 5,000

UNIVERSITY OF VIRGINIA

PO BOX 400801
CHARLOTTESVILLE,VA22904 		NONE PC RECTOR & VISITOR CENTER 100,000

VAIL HEALTH FOUNDATION

PO BOX 1529
VAIL,CO81658 		NONE PC GENERAL PURPOSES 10,000

VAIL VALLEY HABITAT FOR HUMANITY

PO BOX 4149
AVON,CO81620 		NONE PC GENERAL PURPOSES 5,000

VALLEY CONSERVATION COUNCIL

11 N CENTRAL AVE SUITE 19
STAUNTON,VA24401 		NONE PC GENERAL PURPOSES 5,000

VIRGINIA LEAGUE FOR PLANNED PARENTHOOD

201 N HAMILTON STREET
RICHMOND,VA23221 		NONE PC GENERAL PURPOSES 5,000

VPM

23 SESAME STREET
RICHMOND,VA23235 		NONE PC GENERAL PURPOSES 5,000
Total .................................right arrow 3a 1,600,000
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 16,686  
4 Dividends and interest from securities ....     14 650,427  
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 55,721  
8 Gain or (loss) from sales of assets other than
inventory ............ 		    18 1,020,434  
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 1,743,268 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
1,743,268
(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

TY 2023 AccountingFeesSchedule
Name:
THE BEIRNE CARTER FOUNDATION
EIN:
54-1397827
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING FEES 5,500 2,750   2,750
TAX PREPARATION FEE 5,970 2,985   2,985
FINANCIAL STATEMENT PREP 1,250 625   625

TY 2023 AppliedToPriorYearElection
Name:
THE BEIRNE CARTER FOUNDATION
EIN:
54-1397827
Election:
PURSUANT TO IRC SEC 4942(H)(2) AND REG. 53.4942(A)-3(D)(2), THE FOUNDATION HEREBY ELECTS TO TREAT CURRENT YEAR QUALIFYING DISTRIBUTIONS IN EXCESS OF THE IMMEDIATELY PRECEEDING TAX YEAR'S UNDISTRIBUTED INCOME AS BEING MADE OUT OF UNDISTRIBUTED INCOME OF $158,020 FROM THE TAX YEAR ENDING DECEMBER 31, 2021.

TY 2023 GeneralExplanationAttachment
Name:
THE BEIRNE CARTER FOUNDATION
EIN:
54-1397827
Identifier Return Reference Explanation
DISCLOSURE FOR FORMS 8621 - MA REAL ASSETS FUND 2 LP FORM 990-PF THE TAXPAYER HAS INVESTED IN THE PASS-THRU LIMITED PARTNERSHIP, MA REAL ASSETS FUND 2, LP, FIN 27-4481994. PER THE FORM K-1 RECEIVED FROM MA REAL ASSETS FUND 2, THEY HOLD INVESTMENTS IN CERTAIN COMPANIES THAT ARE LIKELY TO BE CONSIDERED AS PASSIVE FOREIGN INVESTMENT COMPANIES ("PFIC") AND FILED FORMS 8621. MA REAL ASSETS FUND 2, LP, HAS STATED THAT ALL INCOME AS REPORTED ON THE FORMS 8621 HAVE BEEN INCLUDED ON THE 2021 SCHEDULE K-1 ON LINE 8, 9 OR 11. THIS INCOME HAS ALL BEEN REPORTED BY THE TAXPAYER ON FORM 990-PF.
TREASURY REG SEC 1.987-1(B)(1)II) ELECTION FORM 990-PF TAXPAYER IS MAKING THE ELECTION UNDER TREASURY REG. SECTION 1.987-1(B)(1)(II) TO APPLY THE DE MINIMIS RULE FOR PURPOSES OF COMPUTING ANY GAINS AND/OR LOSSES RELATED TO ITS SECTION 987 QUALIFIED BUSINESS UNIT (QBU) AS A RESULT OF ITS INDIRECT INTEREST IN GB DEUTSCHLAND FUND GMBH & CO KG THRU TIFF SECONDARY PARTNERS II LLC, FIN 26-3685280.
TREASURY REG SEC 1.987-1(B)(1)II) ELECTION FORM 990-PF TAXPAYER IS MAKING THE ELECTION UNDER TREASURY REG. SECTION 1.987-1(B)(1)(II) TO APPLY THE DE MINIMIS RULE FOR PURPOSES OF COMPUTING ANY GAINS AND/OR LOSSES RELATED TO ITS SECTION 987 QUALIFIED BUSINESS UNIT (QBU) AS A RESULT OF ITS INDIRECT INTEREST IN SOVEREIGN CAPITAL LP THRU TIFF PARTNERS V-INTERNATIOANL LLC, FIN 56-2384596.

TY 2023 InvestmentsOtherSchedule2
Name:
THE BEIRNE CARTER FOUNDATION
EIN:
54-1397827
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
COHEN & STEERS GLOBAL INFRASTRUCTURE I AT COST 1,096,982 1,064,146
VANGUARD 500 INDEX FUND AT COST 1,167,595 1,940,378
VANGUARD GLOBAL EQUITY FUND AT COST 2,502,359 2,777,055
VANGUARD SHORT TERM BOND INDEX FUND AT COST 989,843 952,984
VANGUARD TOTAL BOND MARKET INDEX AT COST 360,272 320,502
ALPINVEST CO-INV FUND VIII AT COST 863,667 974,360
DRUM SPECIAL SITUATION PARTNERS AT COST 323,944 498,139
GRYPHON PARTNERS V-A AT COST 410,998 671,940
GRYPHON PARTNERS VI-A AT COST 514,982 652,527
HUDSON VALLEY PRESERVATION FUND II AT COST 286,448 508,669
IRONSIDES OFFSHORES CO-INV FD VI AT COST 710,667 802,127
IRONSIDES OFFSHORES DIR INV FD V AT COST 400,574 887,832
KCB REAL ESTATE FUND VII AT COST 183,076 722,827
LLR EQUITY PARTNERS VI AT COST 515,171 616,701
MA ENDOWMENT PARTNERS LP AT COST 6,202,301 9,811,906
MA REAL ASSETS FUND II AT COST 240,103 331,852
MA RESOURCES FUND 1 LP AT COST 120,093 7,916
PARTNERS GROUP PRIVATE EQUITY II AT COST 1,256,815 1,539,486
PROPERTY HOLDINGS IV AT COST 1,000,292 455,479
STAR MOUNTAIN DIVERSIFIED CREDIT FD III AT COST 194,743 280,765
STAR MOUNTAIN DIVERSIFIED SMALL BUSINESS ACCESS FUND AT COST 103,131 311,921
TIFF PARTNERS V - US AT COST 10,813 5,071
TIFF SECONDARY PARTNERS II LLC AT COST 90,148 25,588
TRG FORESTRY FUND 8 AT COST 3,676 4,161
WELLINGTON TRUST CO AT COST 1,657,650 1,944,109
COLCHESTER GLOBAL BOND LOW DUARTION FUND AT COST 383,536 383,105
VANGUARD VALUE INDEX FUND AT COST 958,325 1,026,407
GEF US CLIMATE SOLUTIONS AT COST 236,112 268,900
MA REAL ASSETS FUND II - PFIC DEEMED GAIN ON DISPOSITIONS (2021) AT COST 1,991 0
STATE STREET REAL ASSET NL CTF AT COST 1,015,311 935,157

TY 2023 LandEtcSchedule2
Name:
THE BEIRNE CARTER FOUNDATION
EIN:
54-1397827
Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
OFFICE FURNITURE FOR M FRAZIER (OH JONES INTERIORS) 446 0 446  
LEASEHOLD IMPROVEMENTS 16,969 0 16,969  
LATERAL FILE CABINET 1,496 1,496 0  
DBL PEDESTAL DESK FOR PETER TOMS 1,711 1,711 0  
STORAGE CABINET FOR PETER TOMS (MATCHES DESK) 817 817 0  
CREDENZA FOR PETER TOMS 1,393 1,393 0  


TY 2023 OtherDecreasesSchedule
Name:
THE BEIRNE CARTER FOUNDATION
EIN:
54-1397827
Description Amount
CONTRIBUTIONS FROM PASS-THRU ENTITIES 229


TY 2023 OtherExpensesSchedule
Name:
THE BEIRNE CARTER FOUNDATION
EIN:
54-1397827
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
BANK WIRE FEES 819 819   0
INSURANCE (WORKERS COMP & BUS OWNERS) 5,353 0   0
MISCELLANEOUS EXPENSE 193 0   0
OFFICE EXPENSE 1,214 0   607
NET LOSS FROM PASSTHROUGH ENTITIES, NET OF PAL LIMITATION 247,166 247,166   0
POSTAGE & SHIPPING 268 0   134
TELEPHONE & INTERNET 2,377 1,189   1,188
WEBSITE/DATABASE/COMPUTER EXPENSE 490 0   490


TY 2023 OtherIncomeSchedule2
Name:
THE BEIRNE CARTER FOUNDATION
EIN:
54-1397827
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
FROM PASS-THRU'S - SEC 751(A) INCOME 55,721 55,721 55,721


TY 2023 OtherIncreasesSchedule
Name:
THE BEIRNE CARTER FOUNDATION
EIN:
54-1397827
Description Amount
PASSIVE ACTIVTY LOSS LIMITATION 7,573
SEC 1231 PASSIVE LOSS LIMITATION 1,739


TY 2023 OtherLiabilitiesSchedule
Name:
THE BEIRNE CARTER FOUNDATION
EIN:
54-1397827
Description Beginning of Year - Book Value End of Year - Book Value
PAYROLL TAXES 1,033 1,033


TY 2023 OtherProfessionalFeesSchedule
Name:
THE BEIRNE CARTER FOUNDATION
EIN:
54-1397827
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INVESTMENT MANAGEMENT FEES 74,000 74,000   0


TY 2023 TaxesSchedule
Name:
THE BEIRNE CARTER FOUNDATION
EIN:
54-1397827
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
PERSONAL PROPERTY TAX 122 0   0
STATE REGISTRATION 25 0   0
PAYROLL TAXES 4,016 0   0
FOREIGN TAXES W/H BY PASS-THRU ENTITIES 31,311 31,311   0
FORM 990PF, FORM 990T & VA CORPORATE TAX, NET 20,000 0   0