TY 2023 Form 990PF

- TIN:

Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation

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

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

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

OMB No. 1545-0047

2023

Open to Public Inspection

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

Name of foundation
DHRU GUL BHAGWANANI PITTSBURGH INDIAN
SENIOR CENTER

Number and street (or P.O. box number if mail is not delivered to street address)523 FAIRVIEW RD
Room/suite

City or town, state or province, country, and ZIP or foreign postal code
PITTSBURGH, PA152381725

A Employer identification number

45-4528943

B Telephone number (see instructions)

(412) 963-8263

C If exemption application is pending, check here right arrow

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

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

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

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

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

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

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

$4,537,172J Accounting method: Cash Accrual
Other (specify)
(Part I, column (d) must be on cash basis.)

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


1	Contributions, gifts, grants, etc., received (attach schedule)	10,121
2	Check .............
3	Interest on savings and temporary cash investments	72		72	72
4	Dividends and interest from securities...	136,030		136,030	136,030
5a	Gross rents............	128,274		128,274	128,274
b	Net rental income or (loss) 48,236
6a	Net gain or (loss) from sale of assets not on line 10
b	Gross sales price for all assets on line 6a
7	Capital gain net income (from Part IV, line 2)...			0
8	Net short-term capital gain.........				0
9	Income modifications...........
10a	Gross sales less returns and allowances
b	Less: Cost of goods sold....
c	Gross profit or (loss) (attach schedule).....
11	Other income (attach schedule).......
12	Total. Add lines 1 through 11........	274,497		264,376	264,376
13	Compensation of officers, directors, trustees, etc.	0		0	0	0
14	Other employee salaries and wages......
15	Pension plans, employee benefits.......
16a	Legal fees (attach schedule).........	List of Attached Documents: // Content	7,353	0	0	0
b	Accounting fees (attach schedule).......	List of Attached Documents: // Content	4,735	0	0	0
c	Other professional fees (attach schedule)....
17	Interest...............
18	Taxes (attach schedule) (see instructions)...	List of Attached Documents: // Content	57,538	30,356	30,356	0
19	Depreciation (attach schedule) and depletion...	List of Attached Documents: // Content	67,032	21,243	67,032
20	Occupancy..............
21	Travel, conferences, and meetings.......
22	Printing and publications..........
23	Other expenses (attach schedule).......	List of Attached Documents: // Content	126,322	28,439	28,439	0
24	Total operating and administrative expenses.
	Add lines 13 through 23..........	262,980		80,038	125,827	0
25	Contributions, gifts, grants paid.......	1,144				1,144
26	Total expenses and disbursements. Add lines 24 and 25	264,124		80,038	125,827	1,144
27	Subtract line 26 from line 12:
a	Excess of revenue over expenses and disbursements	10,373
b	Net investment income (if negative, enter -0-)			184,338
c	Adjusted net income (if negative, enter -0-)...				138,549

For Paperwork Reduction Act Notice, see instructions.

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

Form 990-PF (2023)

Page 2

Part II		Balance Sheets	Beginning of year	End of year
Part II		Balance Sheets	(a) Book Value	(b) Book Value	(c) Fair Market Value
	1	Cash—non-interest-bearing.............
	2	Savings and temporary cash investments.........	2,811,021	2,858,319	2,748,236
	3	Accounts receivable 6,000
		Less: allowance for doubtful accounts		6,000	6,000
	4	Pledges receivable
		Less: allowance for doubtful accounts
	5	Grants receivable.................
	6	Receivables due from officers, directors, trustees, and other
		disqualified persons (attach schedule) (see instructions).....
	7	Other notes and loans receivable (attach schedule)
		Less: allowance for doubtful accounts
	8	Inventories for sale or use..............
	9	Prepaid expenses and deferred charges..........	1,160	2,000	2,000
	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 1,043,930
		Less: accumulated depreciation (attach schedule) 103,223	958,709	List of Attached Documents: // Content 940,707	940,707
	12	Investments—mortgage loans.............
	13	Investments—other (attach schedule)..........
	14	Land, buildings, and equipment: basis 935,615
		Less: accumulated depreciation (attach schedule) 95,386	881,222	List of Attached Documents: // Content 840,229	840,229
	15	Other assets (describe )
	16	Total assets (to be completed by all filers—see the
		instructions. Also, see page 1, item I)	4,652,112	4,647,255	4,537,172
	17	Accounts payable and accrued expenses..........	15,650	420
	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 )	List of Attached Documents: // Content 6,575	List of Attached Documents: // Content 6,575
	23	Total liabilities (add lines 17 through 22).........	22,225	6,995
		Foundations that follow FASB ASC 958, check here
		and complete lines 24, 25, 29 and 30.
	24	Net assets without donor restrictions...........
	25	Net assets with donor restrictions............
		Foundations that do not follow FASB ASC 958, check here
		and complete lines 26 through 30.
	26	Capital stock, trust principal, or current funds........	0	0
	27	Paid-in or capital surplus, or land, bldg., and equipment fund	0	0
	28	Retained earnings, accumulated income, endowment, or other funds	4,629,887	4,640,260
	29	Total net assets or fund balances (see instructions).....	4,629,887	4,640,260
	30	Total liabilities and net assets/fund balances (see instructions).	4,652,112	4,647,255

Part III

Analysis of Changes in Net Assets or Fund Balances

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

4,629,887

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

10,373

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

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

4,640,260

Decreases not included in line 2 (itemize) right arrow

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

4,640,260

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.)
1a
b
c
d
e

(e) Gross sales price		(f) Depreciation allowed (or allowable)	(g) Cost or other basis plus expense of sale	(h) Gain or (loss) (e) plus (f) minus (g)
a
b
c
d
e

Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69
(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
b
c
d
e

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

Part V

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

1a	Exempt operating foundations described in section 4940(d)(2), check here and enter “N/A" on line 1.
	Date of ruling or determination letter: (attach copy of letter if necessary–see instructions)	1	2,562
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	2,562
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	2,562
6	Credits/Payments:

a	2023 estimated tax payments and 2022 overpayment credited to 2023	6a	2,000
b	Exempt foreign organizations—tax withheld at source......	6b	0
c	Tax paid with application for extension of time to file (Form 8868)...	6c	0
d	Backup withholding erroneously withheld ..........	6d	0

7	Total credits and payments. Add lines 6a through 6d..............		7	2,000
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.......		9	562
10	Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...		10
11	Enter the amount of line 10 to be: Credited to 2024 estimated tax	Refunded	11

Form 990-PF (2023)

Page 4

Part VI-A

Statements Regarding Activities

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

Yes

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

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

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

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

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

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

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

(1) On the foundation. right arrow

$ 0(2) On foundation managers. right arrow

$ 0

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

on foundation managers. right arrow

$ 0

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

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

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

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

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

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

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

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

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

By language in the governing instrument, or

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

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

Yes

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

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

Yes

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

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

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

Yes

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

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

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

Yes

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

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

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

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

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

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

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

Yes

Website address right arrow

WWW.PITTSBURGHINDIANSENIORCENTER.ORG

The books are in care of right arrow

RADHU M AGRAWAL Telephone no. right arrow

(412) 963-8263

Located at right arrow

523 FAIRVIEW RDPITTSBURGHPA ZIP+4 right arrow

152381725

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

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

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

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

16 No

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

Form 990-PF (2023)

Page 5

Part VI-B

Statements Regarding Activities for Which Form 4720 May Be Required

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

Yes

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

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

1a(1)

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

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

1a(2)

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

1a(3)

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

1a(4)

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

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

1a(5)

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

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

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

1a(6)

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

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

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

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

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

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

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

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

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

If "Yes," list the years right arrow

20, 20, 20, 20

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

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

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

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

20, 20, 20, 20

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

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

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

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

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

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

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

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

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

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

Form 990-PF (2023)

Page 6

Part VI-B

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

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

Yes

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

5a(1)

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

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

5a(2)

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

5a(3)

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

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

5a(4)

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

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

5a(5)

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Part VII

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

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

(a) Name and address	(b) Title, and average hours per week devoted to position	(c) Compensation (If not paid, enter -0-)	(d) Contributions to employee benefit plans and deferred compensation	(e) Expense account, other allowances
RADHESHYAM AGRAWAL	DIRECTOR 1.00	0	0	0
523 FAIRVIEW RD PITTSBURGH,PA15238	DIRECTOR 1.00	0	0	0
KISHOR MEHTA	DIRECTOR 1.00	0	0	0
2103 CHABLIS CT GIBSONIA,PA15044	DIRECTOR 1.00	0	0	0
SATISH JINDEL	DIRECTOR 1.00	0	0	0
1605 BLACKBURN HEIGHTS RD SEWICKLEY,PA15143	DIRECTOR 1.00	0	0	0
PARSHOTAM GURSAHANEY	DIRECTOR 1.00	0	0	0
710 HIGHPOINT DR WEXFORD,PA15090	DIRECTOR 1.00	0	0	0
RAHUL JOSHI	SECRETARY 1.00	0	0	0
112 GREENBRIAR DR WEXFORD,PA15090	SECRETARY 1.00	0	0	0

2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."


(a) Name and address of each employee paid more than $50,000	(b) Title, and average hours per week devoted to position	(c) Compensation	(d) Contributions to employee benefit plans and deferred compensation	(e) Expense account, other allowances
NONE









Total number of other employees paid over $50,000...................				0

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 arrow

Part VIII-A

Summary of Direct Charitable Activities

List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc.	Expenses
1	ORGANIZE SOCIAL ACTIVITIES AND EDUCATIONAL AND ENTERTAINMENT PROGRAMS FOR SENIOR MEMBERS OF THE LOCAL COMMUNITY. FREE LUNCH IS PROVIDED DURING SATURDAY AND SUNDAY SESSIONS. PROGRAMS ARE PROVIDED FREE OF COST OR FEES.	165,082
2


3


4

Part VIII-B

Summary of Program-Related Investments (see instructions)

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


2


All other program-related investments. See instructions.
3

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

Form 990-PF (2023)

Page 8

Part IX

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

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

purposes:

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

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

2,630,560

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

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

2,630,560

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

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

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

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

2,630,560

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

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

39,458

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

2,591,102

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

129,555

Part X

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

and do not complete this part.)

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

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

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

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

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

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

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

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

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

Part XI

Qualifying Distributions (see instructions)

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

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

1,144

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

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

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

Amounts set aside for specific charitable projects that satisfy the:

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

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

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

1,144

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
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only.......
b Total for prior years:20 , 20, 20
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 ........
4Qualifying distributions for 2023 from Part
XI, line 4: $
a Applied to 2022, but not more than line 2a
b Applied to undistributed income of prior years (Election required—see instructions).....
c Treated as distributions out of corpus (Election required—see instructions)........
d Applied to 2023 distributable amount.....
e Remaining amount distributed out of corpus
5 Excess distributions carryover applied to 2023.
(If an amount appears in column (d), the same amount must be shown in column (a).)
6Enter the net total of each column as indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5
b Prior years’ undistributed income. Subtract line 4b from line 2b ..........
c Enter the amount of prior years’ undistributed income for which a notice of deficiency has been issued, or on which the section 4942(a) tax has been previously assessed......
d Subtract line 6c from line 6b. Taxable amount —see instructions ...........
e Undistributed income for 2022. Subtract line 4a from line 2a. Taxable amount—see instructions .............
f Undistributed income for 2023. Subtract lines 4d and 5 from line 1. This amount must be distributed in 2024 ..........
7 Amounts treated as distributions out of corpus to satisfy requirements imposed by section 170(b)(1)(F) or 4942(g)(3) (Election may be required - see instructions) .......
8 Excess distributions carryover from 2018 not applied on line 5 or line 7 (see instructions) ...
9 Excess distributions carryover to 2024. Subtract lines 7 and 8 from line 6a ......
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)

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

2012-02-03

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

2a Enter the lesser of the adjusted net income from Part I or the minimum investment return from Part IX for each year listed ..........	Tax year	Prior 3 years			(e) Total
	(a) 2023	(b) 2022	(c) 2021	(d) 2020	(e) Total
	129,555	116,433	73,414	64,454	383,856
b 85% (0.85) of line 2a .........	110,122	98,968	62,402	54,786	326,278
c Qualifying distributions from Part XI, line 4 for each year listed .....	1,144	1,158	27,974	34,698	64,974
d Amounts included in line 2c not used directly for active conduct of exempt activities ..........	0	0	0	0	0
e Qualifying distributions made directly for active conduct of exempt activities. Subtract line 2d from line 2c ....	1,144	1,158	27,974	34,698	64,974
3 Complete 3a, b, or c for the alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......	4,537,172	4,343,710			8,880,882
(2) Value of assets qualifying under section 4942(j)(3)(B)(i)	870,707	937,088			1,807,795
b “Endowment" alternative test— enter 2/3 of minimum investment return shown in Part IX, line 6 for each year listed ..					0
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) ....	10,121	20,201			30,322
(2) Support from general public and 5 or more exempt organizations as provided in section 4942(j)(3)(B)(iii)....					0
(3) Largest amount of support from an exempt organization					0
(4) Gross investment income					0

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

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

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

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

cAny submission deadlines:

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

Form 990-PF (2023)

Page 11

Part XIV

Supplementary Information (continued)

3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient	If recipient is an individual, show any relationship to any foundation manager or substantial contributor	Foundation status of recipient	Purpose of grant or contribution	Amount
Name and address (home or business)		Foundation status of recipient	Purpose of grant or contribution	Amount
aPaid during the year
SRI VANKATESWARA TEMPLE 1230 S MCCULLY RD PITTSBURGH,PA15235	NONE	NC	SUPPORT FUNDRAISING EFFORTS	251
HINDU JAIN TEMPLE IIIINI DR MONROEVILLE,PA15146	NONE	NC	SUPPORT FUNDRAISING EFFORTS	382
IHRF 35 W 31ST ST FRNT 1 NEW YORK,NY10001			SUPPORT FUNDRAISING EFFORTS	511
Total ................................. 3a				1,144

bApproved for future payment

Total ................................. 3b				0

Form 990-PF (2023)

Page 12

Part XV-A

Analysis of Income-Producing Activities

Enter gross amounts unless otherwise indicated.	Unrelated business income		Excluded by section 512, 513, or 514		(e) Related or exempt function income (See instructions.)
1Program service revenue:	(a) Business code	(b) Amount	(c) Exclusion code	(d) Amount	(e) Related or exempt function income (See instructions.)
a
b
c
d
e
f
gFees and contracts from government agencies
2 Membership dues and assessments ....
3 Interest on savings and temporary cash investments ...........			14	72
4 Dividends and interest from securities ....			14	136,030
5 Net rental income or (loss) from real estate:
aDebt-financed property......
bNot debt-financed property.....			16	48,236
6 Net rental income or (loss) from personal property
7 Other investment income .....
8 Gain or (loss) from sales of assets other than inventory ............
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		184,338	0

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

184,338

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

Part XV-B

Relationship of Activities to the Accomplishment of Exempt Purposes

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

Form 990-PF (2023)

Page 13

Part XVI

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

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

Yes

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

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

1a(1)

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

1a(2)

Other transactions:

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

1b(1)

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

1b(2)

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

1b(3)

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

1b(4)

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

1b(5)

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

1b(6)

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

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

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

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

If "Yes," complete the following schedule.

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

Sign Here

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

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

Form 990-PF (2023)

Additional Data

Software ID:
Software Version:

Form 990PF - Special Condition Description:

Special Condition Description

- TIN:

TY 2023 AccountingFeesSchedule

Name:

DHRU GUL BHAGWANANI PITTSBURGH INDIAN

SENIOR CENTER

EIN:

45-4528943

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
	4,735	0	0	0

- TIN:

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

TY 2023 DepreciationSchedule

Name:

DHRU GUL BHAGWANANI PITTSBURGH INDIAN

SENIOR CENTER

EIN:

45-4528943

Description of Property	Date Acquired	Cost or Other Basis	Prior Years' Depreciation	Computation Method	Rate / Life (# of years)	Current Year's Depreciation Expense	Net Investment Income	Adjusted Net Income
3946 WM PENN HWY-BLDG. 1ST FL.	2018-12-17	143,575	14,724	SL	39.000000000000	3,681	0	3,681
3946 WM PENN HWY-LAND 1ST FL.	2018-12-17	56,299		L	0 %	0	0	0
RENOVATIONS- MCCAFFREY DEV. CORP	2019-10-03	8,310	692	SL	39.000000000000	213	0	213
PARKING LOT-HILLTOP PAVING	2019-10-15	2,080	965	SL	7.000000000000	297	0	297
SIGNAGE-SIGNARAMA	2019-12-27	791	237	SL	10.000000000000	79	0	79
ARCHITECT FEE	2019-10-03	275	23	SL	39.000000000000	7	0	7
PERMITS	2019-10-03	157	13	SL	39.000000000000	4	0	4
RAILING, LOCKS, LED LIGHTS	2019-10-03	335	29	SL	39.000000000000	9	0	9
SECURITY EQUIPMENT	2019-10-01	12,326	4,007	SL	10.000000000000	1,233	0	1,233
APPLIANCES	2019-08-26	2,125	1,013	SL	7.000000000000	304	0	304
FURNITURE	2019-09-30	5,213	2,421	SL	7.000000000000	745	0	745
CARDIAC BIKE	2019-12-27	5,031	2,157	SL	7.000000000000	719	0	719
COMPUTER	2019-03-29	2,117	1,587	SL	5.000000000000	423	0	423
OFFICE FURNITURE	2019-12-01	3,222	1,418	SL	7.000000000000	460	0	460
BLOOD PRESSURE MONITOR	2019-12-27	2,995	1,797	SL	5.000000000000	599	0	599
CENTER RENOVATIONS	2021-12-29	192,070	4,925	SL	39.000000000000	4,925	0	4,925
TNT FOOD SERVICE EQUIP	2022-03-07	9,500	1,131	SL	7.000000000000	1,357	0	1,357
SIGN A RAMA	2022-03-25	6,550	491	SL	10.000000000000	655	0	655
WINDOW TREATMENTS	2022-04-01	3,038	325	SL	7.000000000000	434	0	434
OTHER RENOVATION COSTS	2022-12-01	74,319	159	SL	39.000000000000	1,906	0	1,906
CANOPY SIGN	2022-07-26	7,888	329	SL	10.000000000000	789	0	789
GUARDIAN SECURITY SYSTEM	2022-07-11	8,345	1,669	200DB	5.000000000000	2,670	0	2,670
AUDIO COMM. AV EQUIP	2022-04-08	9,707	1,456	SL	5.000000000000	1,941	0	1,941
DISHWASHER	2022-05-13	5,099	486	SL	7.000000000000	728	0	728
AUDIO COMM AV EQUIP	2022-04-20	13,000	1,733	SL	5.000000000000	2,600	0	2,600
KITCHEN APPLIANCES	2022-04-22	1,295	123	SL	7.000000000000	185	0	185
KITCHEN APPLIANCES	2022-05-16	9,883	1,412	200DB	7.000000000000	2,420	0	2,420
KITCHEN APPLIANCES	2022-05-16	1,793	171	SL	7.000000000000	256	0	256
HOOD & ANSUL SYSTEM	2022-06-23	18,250	1,304	SL	7.000000000000	2,607	0	2,607
SIGN A RAMA	2022-05-25	1,185	69	SL	10.000000000000	119	0	119
WINDOW TREATMENTS	2022-05-26	2,127	177	SL	7.000000000000	304	0	304
AV COMPUTER ITEMS	2022-06-01	2,967	593	200DB	5.000000000000	949	0	949
SIGN A RAMA	2022-06-03	10,227	597	SL	10.000000000000	1,023	0	1,023
BIZ BRANDING SIGN LETTERING	2022-06-13	400	23	SL	10.000000000000	40	0	40
FIRE EXTINGUISHERS (5)	2022-06-16	485	35	SL	7.000000000000	69	0	69
SIGN A RAMA	2022-06-29	4,811	241	SL	10.000000000000	481	0	481
SIGN A RAMA-STAGE & FIRE	2022-06-29	411	41	SL	5.000000000000	82	0	82
SIGN A RAMA	2022-07-08	358	18	SL	10.000000000000	36	0	36
SIGN A RAMA	2022-08-17	472	16	SL	10.000000000000	47	0	47
SOCIAL HALL CHAIRS(100)	2022-09-21	5,006	179	SL	7.000000000000	715	0	715
TABLES	2022-09-23	449	16	SL	7.000000000000	64	0	64
COFFEE MACHINE	2022-09-23	525	26	SL	5.000000000000	105	0	105
GANESHA STATUE	2022-10-12	1,133	19	SL	15.000000000000	76	0	76
STATUE CABINET	2022-10-12	620	22	SL	7.000000000000	89	0	89
AV COMPUTER ITEM	2022-10-12	320	16	SL	5.000000000000	64	0	64
AV COMPUTER ITEMS	2022-10-20	38	1	SL	5.000000000000	8	0	8
AUDIO COMM AV	2022-12-09	5,775	96	SL	5.000000000000	1,155	0	1,155
RENOVATION CONSTRUCTION	2022-12-01	287,922	615	SL	39.000000000000	7,383	0	7,383
WATER FOUNTAIN	2023-07-07	1,500		150DB	15.000000000000	75	0	75
AV EQUIPMENT & LIGHTING	2023-11-29	1,912		200DB	5.000000000000	382	0	382
TABLE	2023-08-28	536		200DB	5.000000000000	107	0	107
DINING HALL CHAIRS	2023-12-27	848		200DB	5.000000000000	170	0	170
3955 MONROEVILLE BLVD-BLDG.	2018-12-17	561,815	57,624	SL	39.000000000000	14,406	14,406	14,406
3955 MONROEVILLE BLVD.-LAND	2018-12-17	220,301		L	0 %	0	0	0
RENOVATIONS- MCCAFFREY DEV. CORP	2019-10-03	32,516	2,710	SL	39.000000000000	834	834	834
PARKING LOT-HILLTOP PAVING	2019-10-15	8,140	3,780	SL	7.000000000000	1,163	1,163	1,163
SIGNAGE-SIGNARAMA	2019-12-27	3,095	930	SL	10.000000000000	310	310	310
ARCHITECT FEE	2019-10-03	1,077	91	SL	39.000000000000	28	28	28
PERMITS	2019-10-03	614	52	SL	39.000000000000	16	16	16
RAILING, LOCKS, LED LIGHTS	2019-10-03	1,309	110	SL	39.000000000000	34	34	34
DANCE STUDIO ENTRY FLOOR	2023-09-26	3,241		150DB	15.000000000000	162	162	162
3946 WM PENN HWY-BLDG. GR. FL.	2018-12-17	143,575	14,724	SL	39.000000000000	3,681	3,681	3,681
3946 WM PENN HWY-LAND GR. FL.	2018-12-18	56,299		L	0 %	0	0	0
RENOVATIONS- MCCAFFREY DEV. CORP	2019-10-03	8,310	692	SL	39.000000000000	213	213	213
PARKING LOT-HILLTOP PAVING	2019-10-15	2,080	965	SL	7.000000000000	297	297	297
SIGNAGE-SIGNARAMA	2019-12-27	791	237	SL	10.000000000000	79	79	79
ARCHITECT FEE	2019-10-03	275	23	SL	39.000000000000	7	7	7
PERMITS	2019-10-03	157	13	SL	39.000000000000	4	4	4
RAILING, LOCKS, LED LIGHTS	2019-10-03	335	29	SL	39.000000000000	9	9	9

- TIN:

TY 2023 InvestmentsLandSchedule2

Name:

DHRU GUL BHAGWANANI PITTSBURGH INDIAN

SENIOR CENTER

EIN:

45-4528943

Category/ Item	Cost/Other Basis	Accumulated Depreciation	Book Value	End of Year Fair Market Value
3955 MONROEVILLE BLVD-BLDG.	561,815	72,030	489,785	489,785
3955 MONROEVILLE BLVD.-LAND	220,301	0	220,301	220,301
RENOVATIONS- MCCAFFREY DEV. CORP	32,516	3,544	28,972	28,972
PARKING LOT-HILLTOP PAVING	8,140	4,943	3,197	3,197
SIGNAGE-SIGNARAMA	3,095	1,240	1,855	1,855
ARCHITECT FEE	1,077	119	958	958
PERMITS	614	68	546	546
RAILING, LOCKS, LED LIGHTS	1,309	144	1,165	1,165
DANCE STUDIO ENTRY FLOOR	3,241	162	3,079	3,079
3946 WM PENN HWY-BLDG. GR. FL.	143,575	18,405	125,170	125,170
3946 WM PENN HWY-LAND GR. FL.	56,299	0	56,299	56,299
RENOVATIONS- MCCAFFREY DEV. CORP	8,310	905	7,405	7,405
PARKING LOT-HILLTOP PAVING	2,080	1,262	818	818
SIGNAGE-SIGNARAMA	791	316	475	475
ARCHITECT FEE	275	30	245	245
PERMITS	157	17	140	140
RAILING, LOCKS, LED LIGHTS	335	38	297	297

- TIN:

TY 2023 LandEtcSchedule2

Name:

DHRU GUL BHAGWANANI PITTSBURGH INDIAN

SENIOR CENTER

EIN:

45-4528943

Category / Item	Cost / Other Basis	Accumulated Depreciation	Book Value	End of Year Fair Market Value
3946 WM PENN HWY-BLDG. 1ST FL.	143,575	18,405	125,170	125,170
3946 WM PENN HWY-LAND 1ST FL.	56,299	0	56,299	56,299
RENOVATIONS- MCCAFFREY DEV. CORP	8,310	905	7,405	7,405
PARKING LOT-HILLTOP PAVING	2,080	1,262	818	818
SIGNAGE-SIGNARAMA	791	316	475	475
ARCHITECT FEE	275	30	245	245
PERMITS	157	17	140	140
RAILING, LOCKS, LED LIGHTS	335	38	297	297
SECURITY EQUIPMENT	12,326	5,240	7,086	7,086
APPLIANCES	2,125	1,317	808	808
FURNITURE	5,213	3,166	2,047	2,047
CARDIAC BIKE	5,031	2,876	2,155	2,155
COMPUTER	2,117	2,010	107	107
OFFICE FURNITURE	3,222	1,878	1,344	1,344
BLOOD PRESSURE MONITOR	2,995	2,396	599	599
CENTER RENOVATIONS	192,070	9,850	182,220	182,220
TNT FOOD SERVICE EQUIP	9,500	2,488	7,012	7,012
SIGN A RAMA	6,550	1,146	5,404	5,404
WINDOW TREATMENTS	3,038	759	2,279	2,279
OTHER RENOVATION COSTS	74,319	2,065	72,254	72,254
CANOPY SIGN	7,888	1,118	6,770	6,770
GUARDIAN SECURITY SYSTEM	8,345	4,339	4,006	4,006
AUDIO COMM. AV EQUIP	9,707	3,397	6,310	6,310
DISHWASHER	5,099	1,214	3,885	3,885
AUDIO COMM AV EQUIP	13,000	4,333	8,667	8,667
KITCHEN APPLIANCES	1,295	308	987	987
KITCHEN APPLIANCES	9,883	3,832	6,051	6,051
KITCHEN APPLIANCES	1,793	427	1,366	1,366
HOOD & ANSUL SYSTEM	18,250	3,911	14,339	14,339
SIGN A RAMA	1,185	188	997	997
WINDOW TREATMENTS	2,127	481	1,646	1,646
AV COMPUTER ITEMS	2,967	1,542	1,425	1,425
SIGN A RAMA	10,227	1,620	8,607	8,607
BIZ BRANDING SIGN LETTERING	400	63	337	337
FIRE EXTINGUISHERS (5)	485	104	381	381
SIGN A RAMA	4,811	722	4,089	4,089
SIGN A RAMA-STAGE & FIRE	411	123	288	288
SIGN A RAMA	358	54	304	304
SIGN A RAMA	472	63	409	409
SOCIAL HALL CHAIRS(100)	5,006	894	4,112	4,112
TABLES	449	80	369	369
COFFEE MACHINE	525	131	394	394
GANESHA STATUE	1,133	95	1,038	1,038
STATUE CABINET	620	111	509	509
AV COMPUTER ITEM	320	80	240	240
AV COMPUTER ITEMS	38	9	29	29
AUDIO COMM AV	5,775	1,251	4,524	4,524
RENOVATION CONSTRUCTION	287,922	7,998	279,924	279,924
WATER FOUNTAIN	1,500	75	1,425	1,425
AV EQUIPMENT & LIGHTING	1,912	382	1,530	1,530
TABLE	536	107	429	429
DINING HALL CHAIRS	848	170	678	678

- TIN:

TY 2023 LegalFeesSchedule

Name:

DHRU GUL BHAGWANANI PITTSBURGH INDIAN

SENIOR CENTER

EIN:

45-4528943

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
	7,353	0	0	0

- TIN:

TY 2023 OtherExpensesSchedule

Name:

DHRU GUL BHAGWANANI PITTSBURGH INDIAN

SENIOR CENTER

EIN:

45-4528943

Description	Revenue and Expenses per Books	Net Investment Income	Adjusted Net Income
BANK SERVICE FEES	-86	0	0
CLEANING & MAINTENANCE	1,098	0	0
INSURANCE	1,658	0	0
CONTRACT LABOR	28,710	0	0
MEETINGS	53,627	0	0
OFFICE SUPPLIES	1,107	0	0
OUTSIDE SERVICES	1,210	0	0
LICENSES & PERMITS	277	0	0
UTILITIES	10,282	0	0
CLEANING & MAINTENANCE	3,976	3,976	3,976
INSURANCE	6,489	6,489	6,489
OTHER TAX	395	395	395
MANAGEMENT FEE	3,960	3,960	3,960
UTILITES	3,767	3,767	3,767
CLEANING & MAINTENANCE	2,945	2,945	2,945
INSURANCE	1,658	1,658	1,658
OTHER TAX	101	101	101
MANAGEMENT FEE	3,376	3,376	3,376
UTILITES	1,772	1,772	1,772

- TIN:

TY 2023 OtherLiabilitiesSchedule

Name:

DHRU GUL BHAGWANANI PITTSBURGH INDIAN

SENIOR CENTER

EIN:

45-4528943

Description	Beginning of Year - Book Value	End of Year - Book Value
SECURITY DEPOSIT	6,575	6,575

- TIN:

TY 2023 TaxesSchedule

Name:

DHRU GUL BHAGWANANI PITTSBURGH INDIAN

SENIOR CENTER

EIN:

45-4528943

Category	Amount	Net Investment Income	Adjusted Net Income
REAL ESTATE	6,178	0	0
EXCISE	1,998	0	0
ASSET MANAGEMENT FEES	19,006	0	0
REAL ESTATE TAX	24,177	24,177	24,177
REAL ESTATE TAX	6,179	6,179	6,179