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
SANDS MEMORIAL FOUNDATION INC
 
Number and street (or P.O. box number if mail is not delivered to street address)PO BOX 1450
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
HAVRE, MT59501
A Employer identification number

81-0368589
B Telephone number (see instructions)

(406) 265-4271
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$3,889,713J 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 21,997 21,997 21,997
4 Dividends and interest from securities... 60,966 60,966 60,966
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 96,031
b Gross sales price for all assets on line 6a 399,780
7 Capital gain net income (from Part IV, line 2)... 96,031
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
67,525 65,062 65,062
12 Total. Add lines 1 through 11........ 246,519 244,056 148,025
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 3,750 938 938 2,812
14 Other employee salaries and wages...... 16,800 4,200 4,200 12,600
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
2,448 612 612 1,836
c Other professional fees (attach schedule)....        
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
1,964 1,165 1,165 799
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see list of attachments
List of Attached Documents:
// Content
98,997 81,242 81,242 17,720
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 123,959 88,157 88,157 35,767
25 Contributions, gifts, grants paid....... 85,000 85,000
26 Total expenses and disbursements. Add lines 24 and 25 208,959 88,157 88,157 120,767
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 37,560
b Net investment income (if negative, enter -0-) 155,899
c Adjusted net income (if negative, enter -0-)... 59,868
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......... 332,342 340,091 340,091
3 Accounts receivable right arrow1,339
Less: allowance for doubtful accounts right arrow     1,339  
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)....... 1,870,367 Click to see attachment
List of Attached Documents:
// Content
1,979,570 		2,552,525
c Investments—corporate bonds (attach schedule)....... 340,792 Click to see attachment
List of Attached Documents:
// Content
259,710 		254,777
11 Investments—land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule)..........      
14 Land, buildings, and equipment: basis right arrow741,804
Less: accumulated depreciation (attach schedule) right arrow   741,804 Click to see attachment
List of Attached Documents:
// Content
741,804 		741,804
15 Other assets (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
165 		Click to see attachment
List of Attached Documents:
// Content
516 		Click to see attachment
List of Attached Documents:
// Content
516
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 3,285,470 3,323,030 3,889,713
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe right arrow)    
23 Total liabilities (add lines 17 through 22).........   0
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........... 678,867 716,427
25 Net assets with donor restrictions............ 2,606,603 2,606,603
Foundations that do not follow FASB ASC 958, check here right arrow
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........    
27 Paid-in or capital surplus, or land, bldg., and equipment fund    
28 Retained earnings, accumulated income, endowment, or other funds    
29 Total net assets or fund balances (see instructions)..... 3,285,470 3,323,030
30 Total liabilities and net assets/fund balances (see instructions). 3,285,470 3,323,030
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
3,285,470
2
Enter amount from Part I, line 27a .....................
2
37,560
3
Other increases not included in line 2 (itemize) right arrow
3
 
4
Add lines 1, 2, and 3 ..........................
4
3,323,030
5
Decreases not included in line 2 (itemize) right arrow
5
 
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
3,323,030
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 20000 BRCLY MTN 3.65 P 2017-03-16 2023-10-23
b 20000 JOHN DEERE 2.8 P 2017-03-16 2023-03-06
c 20000 LINCOLN NATL 4.0 P 2016-02-03 2023-09-01
d .341 NUVEEN FLOATING RATE P 2014-02-27 2023-08-01
e 20000 TRANSCANDA 3.75 P 2016-02-03 2023-10-16
13 ADVANCED MICRO DEVICES P 2023-02-09 2023-05-25
35 BANK OF AMERICA P 2022-06-17 2023-03-13
7 CAPITAL ONE FINL CORP P 2023-01-25 2023-02-02
.5 DAIFUKU CO LTD P 2022-07-18 2023-04-06
31 FEDEX CORP P 2022-12-22 2023-02-23
53 FIRST REPUBLIC BANK P 2023-01-01 2023-04-25
117 8TENCENT HOLDINGS LTD P 2023-04-11 2023-04-12
20 INTEL CORP P 2022-02-24 2023-02-09
31 WOODSIDE ENTERGYU GRP P 2022-06-02 2023-03-14
24 AIA GROUP LTD SPON P 2019-04-15 2023-02-06
97 AIA GROUP LTD SPON P 2019-04-15 2023-07-28
167 ADYEN N V ADR P 2020-06-08 2023-07-28
28 ALARM COM HOLDINGS INC P 2017-06-15 2023-10-27
60 ALLIANZ SE ADR P 2019-12-17 2023-03-14
45 ALLIANZ SE ADR P 2019-04-15 2023-06-23
59 ALLSTATE CORP P 2012-01-05 2023-09-28
17 AMEDISYS INC P 2019-05-30 2023-07-12
24 AMEDISYS INC P 2019-05-30 2023-08-31
7 AMERN EXPRESS CO P 2015-11-06 2023-11-09
20 AMERICAN INTL GROUP NEW P 2018-12-19 2023-03-08
23 AMERICAN INTL GROUP NEW P 2019-02-25 2023-05-24
19 APPLE INC P 2015-11-19 2023-01-24
25 APPLE INC P 2015-11-19 2023-05-24
10 APPLE INC P 2015-11-19 2023-06-01
6 APPLE INC P 2016-02-04 2023-06-08
9 APPLE INC P 2016-02-04 2023-07-07
10 APPLE INC P 2016-02-04 2023-07-21
6 APPLE INC P 2016-02-04 2023-10-03
20 APPLE INC P 2016-02-04 2023-10-26
239 ATLAS COPCO SPONS P 2019-01-03 2023-10-10
172 BANK OF AMERICA P 2017-02-28 2023-03-09
88 BANK OF AMERICA P 2018-10-29 2023-03-13
2 BROADCOM INC P 2020-03-16 2023-05-26
.78 BROADCOM INC P 2016-09-15 2023-11-27
3 BROADCOM INC P 2020-03-16 2023-12-07
6 CDW CORP P 2019-09-24 2023-05-25
20 CDW CORP P 2019-09-24 2023-11-22
234 CSPC PHARM GRP LTD P 2021-04-28 2023-01-04
513 CSPC PHARM GRP LTD P 2021-12-06 2023-10-10
14 CHESAPEAKE ENERGY CORP P 2022-02-22 2023-10-25
15 CHESAPEAKE ENERGY CORP P 2022-02-23 2023-12-22
9 CHEVRON CORP P 2013-06-19 2023-11-09
25 COMCAST CORP A NEW P 2011-05-16 2023-05-24
13 COPART INC P 2019-12-04 2023-05-25
17 COSTAR GROUP INC P 2014-12-15 2023-01-17
7 DEERE & CO P 2013-06-19 2023-12-07
73 DEFINITIVE HLTHCARE A P 2022-05-02 2023-11-09
70 DELL TECHS INC C P 2016-09-15 2023-11-09
26 DICKS SPORTING GOODS INC P 2015-02-23 2023-03-03
13 WALT DISNEY CO P 2018-12-21 2023-02-02
12 DOVER CORP P 2013-06-19 2023-06-01
32 EQT CORP P 2022-03-11 2023-11-10
8 ASPEN TECH INC NEW P 2019-06-06 2023-01-17
12 META PLATFORS INC A P 2018-03-28 2023-06-01
22 META PLATFORS INC A P 2018-03-28 2023-11-22
85 FANUC CORP ADR P 2016-04-13 2023-12-14
70 FIRST REPUBLIC BANK P 2020-09-04 2023-04-25
7 FIVE BELOW INC P 2015-08-10 2023-01-17
14 FIVE BELOW INC P 2016-01-29 2023-11-09
8 FOMENTO ECONO ADR P 2019-04-16 2023-12-28
25 GODADDY INC A P 2017-11-01 2023-11-09
86 HAIER SMART HOME CO ADR P 2021-12-06 2023-05-18
24 IAC INC NEW P 2020-07-28 2023-10-27
115 ICICI BANK LTD ADR P 2016-12-14 2023-02-06
72 INCYTE CORP P 2022-02-03 2023-11-09
29 INFINEON TECH AG P 2019-07-19 2023-08-28
163 INTEL CORP P 2013-09-05 2023-02-09
15 JP MORGAN CHASE & CO P 2013-06-19 2023-03-22
8 JP MORGAN CHASE & CO P 2023-06-19 2023-05-25
7 JOHNSON & JOHNSON P 2011-07-06 2023-08-31
49 KERING S A ADR P 2022-07-18 2023-12-14
37 KUBOTA CORP P 2019-01-22 2023-07-28
50 L OREAL COMPANY P 2015-05-18 2023-03-14
28 LONZA GROUP AG P 2018-05-18 2023-12-14
45 LONZA GROUP AG P 2018-05-18 2023-12-28
3 MASTERCARD INC A P 2017-03-16 2023-10-04
4 MASTERCARD INC A P 2017-03-16 2023-10-09
10 MICROSOFT CORP P 2012-02-16 2023-02-15
11 MICROSOFT CORP P 2015-01-30 2023-05-24
7 MASTERCARD INC A P 2015-01-30 2023-06-12
17 MONDELEZ INTL CL A P 2016-09-13 2023-04-10
19 MOTOROLA SOLUTIONS INC P 2019-05-28 2023-11-22
26 NATIONAL INSTR CORP P 2014-02-20 2023-05-05
46 NATIONAL INSTR CORP P 2014-02-20 2023-05-25
17 NEXTERA ENERGY INC P 2013-06-19 2023-05-25
66 OAK STREET HEALTH INC P 2021-08-09 2023-03-31
14 OLD DOMINION FREIGHT P 2021-03-12 2023-08-03
13 ORACLE CORP P 2014-02-04 2023-05-26
46 ORTHOPEDIATRICS CORP P 2020-01-14 2023-11-09
56 PEGASYSTEMS INC P 2019-04-23 2023-02-03
.4 PHINIA INC P 2013-06-19 2023-07-07
18 PHINIA INC P 2013-06-19 2023-07-27
5 POOL CORP P 2022-05-03 2023-05-25
9 PROCTOR & GAMBLE CO P 2013-06-19 2023-05-24
78 PROGRESSIVE CORP P 2020-12-10 2023-03-21
28 RB GLOBAL INC P 2013-10-29 2023-10-18
11 RTX CORP P 2011-05-16 2023-07-07
12 RTX CORP P 2011-05-16 2023-08-03
12 RTX CORP P 2015-10-20 2023-08-31
13 RTX CORP P 2015-10-20 2023-11-10
43 ROCHE HLDNG LTD SPNS P 2019-04-15 2023-05-18
36 ROLLINS INC P 2014-02-20 2023-11-09
8 SAP SE SPON P 2019-03-21 2023-05-23
61 SCHNEIDER ELEC SE ADR P 2019-12-11 2023-12-14
72 TAIWAN SEMICON MFG CO P 2020-02-20 2023-02-06
37 TAIWAN SEMICON MFG CO P 2021-08-19 2023-05-25
14 TAIWAN SEMICON MFG CO P 2021-08-19 2023-11-02
59 TENCENT HLDGS LTD P 2020-06-08 2023-05-18
1 TEXAS PACIFIC LAND CORP P 2021-10-08 2023-01-06
8 UPS INC B P 2011-08-11 2023-01-13
8 UPS INC B P 2011-08-11 2023-05-10
6 UNITEDHEALTH GROUP INC P 2013-07-18 2023-05-24
73 VNGRD FTSE ALL WORLD ET P 2015-05-18 2023-05-24
131 VNGRD FTSE ALL WORLD ET P 2015-05-18 2023-05-25
135 VNGRD FTSE EMG MKTS ETF P 2014-02-20 2023-05-25
24 VNGRD EXTND MARKET P 2011-05-16 2023-05-25
90 VNGRD GROWTH P 2011-05-16 2023-05-24
180 VNGRD VALUE P 2011-05-16 2023-05-24
68 VERIZON COMMNS INC P 2019-06-03 2023-09-08
30 VERIZON COMMNS IC P 2021-10-15 2023-09-13
34 VERIZON COMMNS IC P 2022-02-28 2023-09-15
9 VERISK ANALYTICS INC P 2015-11-23 2023-09-29
13 VISA INC P 2017-02-03 2023-05-24
13 8VMWARE INC CL A P 2019-01-11 2023-11-27
29 WILLIAMS COS INC DEL P 2017-03-02 2023-10-20
3 LINDE PLC NEW P 2018-12-13 2023-10-06
(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 20,000   20,000  
b 20,000   20,000  
c 20,000   20,000  
d 3   4 -1
e 20,000   19,926 74
1,549   1,110 439
1,029   1,114 -85
854   803 51
4   5 -1
6,283   5,358 925
596   7,138 -6,542
192     192
564   906 -342
685   738 -53
1,044   975 69
3,869   3,879 -10
3,038   2,457 581
1,508   992 516
1,369   1,386 -17
1,021   1,064 -43
6,642   1,963 4,679
1,539   1,909 -370
2,249   4,582 -2,333
1,065   521 544
1,169   861 308
1,256   1,011 245
2,703   552 2,151
4,285   746 3,539
1,799   298 1,501
1,077   144 933
1,718   216 1,502
1,929   240 1,689
1,032   144 888
3,337   480 2,857
3,253   1,507 1,746
5,366   4,380 986
2,588   2,640 -52
1,555   404 1,151
748   164 584
2,740   723 2,017
1,019   719 300
4,338   2,395 1,943
1,018   1,230 -212
1,416   2,460 -1,044
1,199   947 252
1,155   1,102 53
1,277   1,089 188
1,002   293 709
1,139   574 565
1,365   286 1,079
2,550   600 1,950
507   1,823 -1,316
5,041   2,566 2,475
3,400   1,418 1,982
1,464   1,725 -261
1,626   633 993
1,245   831 414
1,618   1,461 157
3,241   1,838 1,403
7,517   3,351 4,166
1,192   1,567 -375
787   8,080 -7,293
1,311   253 1,058
2,454   491 1,963
1,043   772 271
2,161   1,169 992
1,004   1,428 -424
1,012   2,139 -1,127
2,364   809 1,555
3,777   5,253 -1,476
1,021   581 440
4,597   4,300 297
1,934   811 1,123
1,080   430 650
1,133   527 606
2,293   2,542 -249
2,823   3,437 -614
4,040   3,661 379
1,073   753 320
1,876   2,221 -345
1,170   338 832
1,570   451 1,119
2,679   360 2,319
3,454   448 3,006
2,295   285 2,010
1,193   710 483
6,069   2,932 3,137
1,513   755 758
2,659   1,308 1,351
1,239   343 896
2,554   4,208 -1,654
5,706   3,258 2,448
1,361   468 893
1,165   2,144 -979
2,344   4,080 -1,736
13   10 3
514   447 67
1,662   2,040 -378
1,320   810 510
10,950   7,138 3,812
1,833   686 1,147
1,076   233 843
1,017   254 763
1,039   629 410
1,068   713 355
1,690   1,441 249
1,362   316 1,046
1,047   911 136
2,392   1,167 1,225
6,616   7,951 -1,335
3,734   4,034 -300
1,261   1,526 -265
2,492   3,538 -1,046
2,060   1,195 865
1,457   517 940
1,379   600 779
2,887   703 2,184
3,877   3,783 94
6,934   6,788 146
5,291   5,244 47
3,272   1,407 1,865
23,006   5,839 17,167
24,363   10,281 14,082
2,270   3,741 -1,471
1,014   1,572 -558
1,150   1,789 -639
2,126   692 1,434
2,887   1,124 1,763
1,853   1,386 467
1,011   776 235
1,116   475 641
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        
b        
c        
d       -1
e       74
      439
      -85
      51
      -1
      925
      -6,542
      192
      -342
      -53
      69
      -10
      581
      516
      -17
      -43
      4,679
      -370
      -2,333
      544
      308
      245
      2,151
      3,539
      1,501
      933
      1,502
      1,689
      888
      2,857
      1,746
      986
      -52
      1,151
      584
      2,017
      300
      1,943
      -212
      -1,044
      252
      53
      188
      709
      565
      1,079
      1,950
      -1,316
      2,475
      1,982
      -261
      993
      414
      157
      1,403
      4,166
      -375
      -7,293
      1,058
      1,963
      271
      992
      -424
      -1,127
      1,555
      -1,476
      440
      297
      1,123
      650
      606
      -249
      -614
      379
      320
      -345
      832
      1,119
      2,319
      3,006
      2,010
      483
      3,137
      758
      1,351
      896
      -1,654
      2,448
      893
      -979
      -1,736
      3
      67
      -378
      510
      3,812
      1,147
      843
      763
      410
      355
      249
      1,046
      136
      1,225
      -1,335
      -300
      -265
      -1,046
      865
      940
      779
      2,184
      94
      146
      47
      1,865
      17,167
      14,082
      -1,471
      -558
      -639
      1,434
      1,763
      467
      235
      641
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 96,031
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 -4,766
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 2,167
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2  
3 Add lines 1 and 2........................... 3 2,167
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4  
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 2,167
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 1,341
b Exempt foreign organizations—tax withheld at source...... 6b  
c Tax paid with application for extension of time to file (Form 8868)... 6c  
d Backup withholding erroneously withheld .......... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 1,341
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. Click to see attachment
List of Attached Documents:
// Content
8 33
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9 859
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10  
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow0 Refundedright arrow 11  
Form 990-PF (2023)
Form 990-PF (2023)
Page 4
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. right arrow$   (2) On foundation managers.right arrow$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$  
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
round bullet By language in the governing instrument, or
round bullet By state legislation that effectively amends the governing instrument so that no mandatory directions
that conflict with the state law remain in the governing instrument? ................
6
Yes
 
7
Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
and Part XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrowMT
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
Yes
 
10
Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
and addresses. ...............................
10
 
No
11
At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
11
 
No
12
Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
advisory privileges? If "Yes," attach statement. See instructions.................
12
 
No
13
Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
13
Yes
 
Website addressright arrowN/A
14
The books are in care ofright arrowANDREA CHRISTENOT Telephone no.right arrow (406) 265-4271

Located atright arrowPO BOX 1450HAVREMT ZIP+4right arrow59501
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
 
No
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
BEVERLY INMAN Director
1.00 		750    
7954 ROAD 385 NORTH
HAVRE,MT59501
VIRGINIA REYNOLDS Vice President
1.00 		750    
570 ROAD 403 NORTH
HVRE,MT59501
CATHY JAMRUSZKA President
1.00 		750    
2427 OLD POST ROAD
HAVRE,MT59501
STACY RISMON Secretary
1.00 		750    
1105 ROAD 405 NORTH
HAVRE,MT59501
BRENT PETERSON Treasurer
1.00 		750    
1230 5TH STREET
HAVRE,MT59501
2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
(a) Name and address of each employee paid more than $50,000 (b) Title, and average
hours per week
devoted to position 		(c) Compensation (d) Contributions to
employee benefit
plans and deferred
compensation 		(e) Expense account,
other allowances
NONE
Total number of other employees paid over $50,000...................right arrow  
Form 990-PF (2023)
Form 990-PF (2023)
Page 7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)
3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
NONE
Total number of others receiving over $50,000 for professional services.............right 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 SPAY/NEUTER PROGRAM 11,729
2 KIND NEWS PUBLICATION (SPAY/NEUTER AWARENESS) 1,200
3  
4  
Part VIII-B
Summary of Program-Related Investments (see instructions)
Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
1  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................right arrow  
Form 990-PF (2023)
Form 990-PF (2023)
Page 8
Part IX
Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)
1
Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
purposes:
a
Average monthly fair market value of securities...................
1a
3,009,213
b
Average of monthly cash balances.......................
1b
24,875
c
Fair market value of all other assets (see instructions)................
1c
741,804
d
Total (add lines 1a, b, and c).........................
1d
3,775,892
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
 
3
Subtract line 2 from line 1d.........................
3
3,775,892
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
56,638
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
3,719,254
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
185,963
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
 
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
 
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
 
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
 
4
Recoveries of amounts treated as qualifying distributions................
4
 
5
Add lines 3 and 4............................
5
 
6
Deduction from distributable amount (see instructions).................
6
 
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
 
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
120,767
b
Program-related investments—total from Part VIII-B..................
1b
 
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
120,767
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  
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: right arrow$  
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)
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
59,868 53,345 88,839 56,438 258,490
b 85% (0.85) of line 2a ......... 50,888 45,343 75,513 47,972 219,716
c Qualifying distributions from Part XI,
line 4 for each year listed ..... 		120,767 131,401 116,825 136,077 505,070
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 .... 		120,767 131,401 116,825 136,077 505,070
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 .. 		123,975 127,152 137,595 120,422 509,144
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:
SANDS MEMORIAL FOUNDATION INC
PO BOX 1450
HAVRE,MT59501
(406) 265-4271
bThe form in which applications should be submitted and information and materials they should include:
APPLY BY LETTER. PROOF OF TAX EXEMPT STATUS REQUIRED.
cAny submission deadlines:
N/A
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
THIS FOUNDATIN MAKES GRANTS TO OTHER ANIMAL WELFARE ORGANIZATIONS ONLY.
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

BEARTOOTH HUMANE ALLIANCE

PO BOX 2333
REDLODGE,MT59068 		NONE PC OPERATION OF AN ANIMAL WELFARE ORGANIZATION 3,000

BUTTE SPAYNEUTER TASK FORCE

PO BOX 544
BUTTE,MT59703 		NONE PC OPERATION OF AN ANIMAL WELFARE ORGANIZATION 10,000

FRIENDS OF HAVRE ANIMAL SHELTER

1417 5TH STREET
HAVRE,MT59501 		NONE PC OPERATION OF AN ANIMAL WELFARE ORGANIZATION 8,000

HELENA AREA FRIENDS OF PETS

2905 N MONTANA AVE
HELENA,MT59601 		NONE PC OPERATION OF AN ANIMAL WELFARE ORGANIZATION 8,000

HUMANE SOCIETY OF NORTHWEST MONTANA

PO BOX 221
KALISPELL,MT59903 		NONE PC OPERATION OF AN ANIMAL WELFARE ORGANIZATION 1,000

KOOTENAI PETS FOR LIFE

PO BOX 1193
LIBBY,MT59923 		NONE PC OPERATION OF AN ANIMAL WELFARE ORGANIZATION 5,000

LEWIS AND CLARK HUMANE SOCIETY

PO BOX 4455
HELENA,MT59604 		NONE PC OPERATION OF AN ANIMAL WELFARE ORGANIZATION 3,000

LIFE SAVERS ANIMAL RESCUES

PO BOX 643
POLSON,MT59860 		NONE PC OPERATION OF AN ANIMAL WELFARE ORGANIZATION 3,000

PAD FOR PAWS

PO BPX 287
HELENA,MT59624 		NONE PC OPERATION OF AN ANIMAL WELFARE ORGANIZATION 4,000

PAWS ORGANIZATION

PO BOX 132
CHINOOK,MT59523 		NONE PC OPERATION OF AN ANIMAL WELFARE ORGANIZATION 5,000

PET PAW-SEE

PO BOX 6491
GREAT FALLS,MT59406 		NONE PC OPERATION OF AN ANIMAL WELFARE ORGANIZATION 1,000

PINTLER PETS

PO BOX 1204
ANACONDA,MT59711 		NONE PC OPERATION OF AN ANIMAL WELFARE ORGANIZATION 8,000

QUAILWINGS RESCUE

214 4TH AVENUE NW
CUT BANK,MT59427 		NONE PC OPERATION OF AN ANIMAL WELFARE ORGANIZATION 5,000

SPAY NEUTER PROJECT OF PARK COUNTY

3 BUSINESS PARK ROAD
LIVINGSTON,MT59047 		NONE PC OPERATION OF AN ANIMAL WELFARE ORGANIZATION 5,000

WILD ABOUT CATS

9 WILLIAMS WAY
CLANCY,MT59634 		NONE PC OPERATION OF AN ANIMAL WELFARE ORGANIZATION 5,000

THE DEDMAN FOUNDATION

1410 24TH ST
FORT BENTON,MT59442 		NONE PC OPERATION OF AN ANIMAL WELFARE ORGANIZATION 3,000

ARLEE REHABILITATION CENTER

700 WOODWORTH AVE
MISSOULA,MT59801 		NONE PC OPERATION OF AN ANIMAL WELFARE ORGANIZATION 5,000

SPAY MONTANA

PO BOX 7447
HELENA,MT59604 		NONE PC OPERATION OF AN ANIMAL WELFARE ORGANIZATION 3,000
Total .................................right arrow 3a 85,000
bApproved for future payment
Total ................................. right arrow 3b  
Form 990-PF (2023)
Form 990-PF (2023)
Page 12
Part XV-A
Analysis of Income-Producing Activities
Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
Related or exempt
function income
(See instructions.)
1Program service revenue: (a)
Business code 		(b)
Amount 		(c)
Exclusion code 		(d)
Amount
aFARM INCOME         65,062
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 21,997  
4 Dividends and interest from securities ....     14 60,966  
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 .....     15 2,463  
8 Gain or (loss) from sales of assets other than
inventory ............ 		    18 96,031  
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) ..   181,457 65,062
13Total. Add line 12, columns (b), (d), and (e)..................
13
246,519
(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: 23017517
Software Version: 2023v5.0


Form 990PF - Special Condition Description:
Special Condition Description

TY 2023 AccountingFeesSchedule
Name:
SANDS MEMORIAL FOUNDATION INC
EIN:
81-0368589
Software ID:
23017517
Software Version:
2023v5.0
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING FEES 2,448 612 612 1,836

TY 2023 InvestmentsCorpBondsSchedule
Name:
SANDS MEMORIAL FOUNDATION INC
EIN:
81-0368589
Software ID:
23017517
Software Version:
2023v5.0
Name of Bond End of Year Book Value End of Year Fair Market Value
DA DAVIDSON - CORPORATE BONDS 259,710 254,777

TY 2023 InvestmentsCorpStockSchedule
Name:
SANDS MEMORIAL FOUNDATION INC
EIN:
81-0368589
Software ID:
23017517
Software Version:
2023v5.0
Name of Stock End of Year Book Value End of Year Fair Market Value
DA DAVIDSON - CORPORATE STOCK 1,978,627 2,551,582
HAVRE IRRIGATION CO CERT. #173 943 943

TY 2023 LandEtcSchedule2
Name:
SANDS MEMORIAL FOUNDATION INC
EIN:
81-0368589
Software ID:
23017517
Software Version:
2023v5.0
Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
Land 741,804   741,804 741,804


TY 2023 OtherAssetsSchedule
Name:
SANDS MEMORIAL FOUNDATION INC
EIN:
81-0368589
Software ID:
23017517
Software Version:
2023v5.0
Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
PATRONAGE EQUITY 165 516 516


TY 2023 OtherExpensesSchedule
Name:
SANDS MEMORIAL FOUNDATION INC
EIN:
81-0368589
Software ID:
23017517
Software Version:
2023v5.0
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
BANK CHARGES 14      
FARM EXPENSES 40,926 40,926 40,926  
INVESTMENT MANAGEMENT FEES 40,316 40,316 40,316  
KIND NEWS PUBLICATION 1,200     1,200
LICENSES & PERMITS 21      
MEALS & TRAVEL 600     600
OFFICE SUPPLIES 213     213
POSTAGE & DELIVERY 252     252
TELEPHONE 1,391     1,391
UTILITIES 2,335     2,335
VET BILLS - SPAY/NEUTER PROGRAM 11,729     11,729


TY 2023 OtherIncomeSchedule2
Name:
SANDS MEMORIAL FOUNDATION INC
EIN:
81-0368589
Software ID:
23017517
Software Version:
2023v5.0
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
FARM INCOME 65,062 65,062 65,062
Other Investment Income 2,463    


TY 2023 TaxesSchedule
Name:
SANDS MEMORIAL FOUNDATION INC
EIN:
81-0368589
Software ID:
23017517
Software Version:
2023v5.0
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FOREIGN TAXES 899 899 899  
PAYROLL TAXES 1,065 266 266 799