TY 2022 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

2022

Open to Public Inspection

For calendar year 2022, or tax year beginning 05-01-2022 , and ending 04-30-2023

Name of foundation
MARC AND DIANE SPILKER FOUNDATION

Number and street (or P.O. box number if mail is not delivered to street address)CO CASEY CONROY 600 MADISON AVE
Room/suite

City or town, state or province, country, and ZIP or foreign postal code
NEW YORK, NY10022

A Employer identification number

13-3933345

B Telephone number (see instructions)

(212) 372-1000

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

$20,875,012J 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	(d) Disbursements for charitable purposes (cash basis only)


1	Contributions, gifts, grants, etc., received (attach schedule)
2	Check .............
3	Interest on savings and temporary cash investments	22,403		22,403
4	Dividends and interest from securities...	357,411		357,411
5a	Gross rents............
b	Net rental income or (loss)
6a	Net gain or (loss) from sale of assets not on line 10		237,584
b	Gross sales price for all assets on line 6a 1,047,225
7	Capital gain net income (from Part IV, line 2)...			237,577
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).......	List of Attached Documents: // Content	578,237	561,818
12	Total. Add lines 1 through 11........	1,195,635		1,179,209
13	Compensation of officers, directors, trustees, etc.	0		0	0
14	Other employee salaries and wages......
15	Pension plans, employee benefits.......
16a	Legal fees (attach schedule).........
b	Accounting fees (attach schedule).......	List of Attached Documents: // Content	15,000	7,500	7,500
c	Other professional fees (attach schedule)....	List of Attached Documents: // Content	6,956	6,956	0
17	Interest...............
18	Taxes (attach schedule) (see instructions)...	List of Attached Documents: // Content	46,149	0	0
19	Depreciation (attach schedule) and depletion...
20	Occupancy..............
21	Travel, conferences, and meetings.......
22	Printing and publications..........
23	Other expenses (attach schedule).......	List of Attached Documents: // Content	683	208	0
24	Total operating and administrative expenses.
	Add lines 13 through 23..........	68,788		14,664	7,500
25	Contributions, gifts, grants paid.......	1,030,650			1,030,650
26	Total expenses and disbursements. Add lines 24 and 25	1,099,438		14,664	1,038,150
27	Subtract line 26 from line 12:
a	Excess of revenue over expenses and disbursements	96,197
b	Net investment income (if negative, enter -0-)			1,164,545
c	Adjusted net income (if negative, enter -0-)...

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 11289X Form 990-PF (2022)

Form 990-PF (2022)

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.........	5,946,346	5,532,339	5,532,339
	3	Accounts receivable
		Less: allowance for doubtful accounts
	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..........
	10a	Investments—U.S. and state government obligations (attach schedule)
	b	Investments—corporate stock (attach schedule).......	3,288,260	List of Attached Documents: // Content 3,868,512	7,029,048
	c	Investments—corporate bonds (attach schedule).......	1,343,225	List of Attached Documents: // Content 1,369,647	1,239,990
	11	Investments—land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	12	Investments—mortgage loans.............
	13	Investments—other (attach schedule)..........	7,088,134	List of Attached Documents: // Content 7,140,704	7,073,635
	14	Land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	15	Other assets (describe )
	16	Total assets (to be completed by all filers—see the
		instructions. Also, see page 1, item I)	17,665,965	17,911,202	20,875,012
	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 )	List of Attached Documents: // Content 0	List of Attached Documents: // Content 203
	23	Total liabilities (add lines 17 through 22).........	0	203
		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........	17,665,965	17,910,999
	27	Paid-in or capital surplus, or land, bldg., and equipment fund	0	0
	28	Retained earnings, accumulated income, endowment, or other funds	0	0
	29	Total net assets or fund balances (see instructions).....	17,665,965	17,910,999
	30	Total liabilities and net assets/fund balances (see instructions).	17,665,965	17,911,202

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) ...............

17,665,965

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

96,197

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

List of Attached Documents:

// Content

148,837

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

17,910,999

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 .

17,910,999

Form 990-PF (2022)

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	PUBLICLY TRADED SECURITIES
b	PUBLICLY TRADED SECURITIES	P
c	L-T CAPITAL LOSS FROM SALE OF CHICAGO ATLANTIC FUND QP LLC	P	2023-04-30	2023-04-30
d	L-T CAPITAL LOSS FROM SALE OF GPS AGRO LLC	P	2023-04-30	2023-04-30
e	L-T CAPITAL GAIN FROM SALE OF THRU MACELLUM SPV III LP	P	2023-04-30	2023-04-30
	L-T CAPITAL LOSS FROM SALE OF RECEIVABLES FUNDING II LLC	P	2023-04-30	2023-04-30
	L-T CAPITAL GAIN FROM SALE OF SOMERSET REINSURANCE LTD.	P	2023-04-30	2023-04-30
	L-T CAPITAL GAIN - BCF PARTNERS LLC	P	2023-04-30	2023-04-30
	S-T CAPITAL GAIN - CEDAR GLADE LP	P	2023-04-30	2023-04-30
	L-T CAPITAL GAIN - CEDAR GLADE LP	P	2023-04-30	2023-04-30
	SEC. 1231 CAPITAL GAIN - CEDAR GLADE LP	P	2023-04-30	2023-04-30
	S-T CAPITAL GAIN - CHICAGO ATLANTIC FUND QP LLC	P	2023-04-30	2023-04-30
	S-T CAPITAL GAIN - CHICAGO ATLANTIC FUND QP LLC (K-1 STCG UBTI)	P	2023-04-30	2023-04-30
	L-T CAPITAL GAIN - CHICAGO ATLANTIC FUND QP LLC	P	2023-04-30	2023-04-30
	L-T CAPITAL GAIN - CHICAGO ATLANTIC FUND QP LLC (K-1 LTCG UBTI)	P	2023-04-30	2023-04-30
	S-T CAPITAL GAIN - FS TACTICAL OPPORTUNITIES FUND A LP	P	2023-04-30	2023-04-30
	S-T CAPITAL LOSS - FS TACTICAL OPPORTUNITIES FUND A LP	P	2023-04-30	2023-04-30
	L-T CAPITAL LOSS - FS TACTICAL OPPORTUNITIES FUND A LP	P	2023-04-30	2023-04-30
	L-T CAPITAL LOSS - GPS AGRO LLC	P	2023-04-30	2023-04-30
	S-T CAPITAL LOSS - MERCHANT WEALTH PARTNERS LLC	P	2023-04-30	2023-04-30
	L-T CAPITAL GAIN - MERCHANT WEALTH PARTNERS LLC	P	2023-04-30	2023-04-30
	SEC. 1231 CAPITAL GAIN - MERCHANT WEALTH PARTNERS LLC	P	2023-04-30	2023-04-30
	L-T CAPITAL GAIN - VALOR EQUITY PARTNERS III LP	P	2023-04-30	2023-04-30
	CAPITAL GAINS DIVIDENDS	P

(e) Gross sales price		(g) Cost or other basis plus expense of sale	(h) Gain or (loss) (e) plus (f) minus (g)
a	11,143	14,000	-2,857
b	503,151	545,507	-42,356
c			-2,434
d			-5,889
e			204
			-18,594
	500,669	300,000	200,669
			10,590
			32,426
			4,911
			775
			1,024
			-2
			3,300
			-5
			4,160
			-2,206
			-6,976
			-1,264
			-51
			29,950
			4
			-64
	32,262		32,262

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			-2,857
b			-42,356
c			-2,434
d			-5,889
e			204
			-18,594
			200,669
			10,590
			32,426
			4,911
			775
			1,024
			-2
			3,300
			-5
			4,160
			-2,206
			-6,976
			-1,264
			-51
			29,950
			4
			-64
			32,262

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	237,577
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

Form 990-PF (2022)

Page 4

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	16,187
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	16,187
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	16,187
6	Credits/Payments:

a	2022 estimated tax payments and 2021 overpayment credited to 2022	6a	17,000
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	17,000
8	Enter any penalty for underpayment of estimated tax. Check here if Form 2221 is attached. List of Attached Documents: // Content		8	84
9	Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......		9
10	Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...		10	729
11	Enter the amount of line 10 to be: Credited to 2023 estimated tax729	Refunded	11	0

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?.........

Yes

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

Yes

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 2022 or the taxable year beginning in 2022? See the instructions for Part XIII.

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

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

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

Form 990-PF (2022)

Page 5

Part VI-A

Statements Regarding Activities (continued)

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 Click to see attachment

List of Attached Documents:

// Content

.................

Yes

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

Yes

Website address right arrow

WWW.DIANEANDMARCSPILKERFOUNDATION.ORG

The books are in care of right arrow

THE FOUNDATION Telephone no. right arrow

(212) 372-1000

Located at right arrow

C/O CASEY CONROY 600 MADISON AVE 17NEW YORKNY ZIP+4 right arrow

10022

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 2022, 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

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 2022? .............

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 2022, did the foundation have any undistributed income (Part XII, lines 6d

and 6e) for tax year(s) beginning before 2022?....................

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.

2021, 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 2022 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 2022.) .....................

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 2022? ..

Form 990-PF (2022)

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
MARC SPILKER	TRUSTEE 0.50	0	0	0
C/O MAXIM GRP 600 MADISON AVE FL17 NEW YORK,NY10022	TRUSTEE 0.50	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 (2022)

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


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 (2022)

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...................

8,279,820

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

5,041,583

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

7,073,635

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

20,395,038

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.........................

20,395,038

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

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

305,926

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

20,089,112

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

1,004,456

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..................

1,004,456

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

16,187

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

1,131

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

17,318

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

987,138

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

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

987,138

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

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

987,138

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 ..........

1,038,150

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. .......

1,038,150

Form 990-PF (2022)

Page 9

Part XII

Undistributed Income (see instructions)

	(a) Corpus	(b) Years prior to 2021	(c) 2021	(d) 2022
1 Distributable amount for 2022 from Part X, line 7				987,138
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2021 only.......			955,695
b Total for prior years:2020, 20, 20		42,794
3 Excess distributions carryover, if any, to 2022:
a From 2017......
b From 2018......
c From 2019......
d From 2020......
e From 2021......
f Total of lines 3a through e ........	0
4Qualifying distributions for 2022 from Part
XI, line 4: $ 1,038,150
a Applied to 2021, but not more than line 2a			955,695
b Applied to undistributed income of prior years (Election required—see instructions).....		List of Attached Documents: // Content 42,794
c Treated as distributions out of corpus (Election required—see instructions)........	0
d Applied to 2022 distributable amount.....				39,661
e Remaining amount distributed out of corpus	0
5 Excess distributions carryover applied to 2022.	0			0
(If an amount appears in column (d), the same amount must be shown in column (a).)
6Enter the net total of each column as indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5	0
b Prior years’ undistributed income. Subtract line 4b from line 2b ..........		0
c Enter the amount of prior years’ undistributed income for which a notice of deficiency has been issued, or on which the section 4942(a) tax has been previously assessed......		42,794
d Subtract line 6c from line 6b. Taxable amount —see instructions ...........		0
e Undistributed income for 2021. Subtract line 4a from line 2a. Taxable amount—see instructions .............			0
f Undistributed income for 2022. Subtract lines 4d and 5 from line 1. This amount must be distributed in 2023 ..........				947,477
7 Amounts treated as distributions out of corpus to satisfy requirements imposed by section 170(b)(1)(F) or 4942(g)(3) (Election may be required - see instructions) .......	0
8 Excess distributions carryover from 2017 not applied on line 5 or line 7 (see instructions) ...	0
9 Excess distributions carryover to 2023. Subtract lines 7 and 8 from line 6a ......	0
10 Analysis of line 9:
a Excess from 2018....
b Excess from 2019....
c Excess from 2020....
d Excess from 2021....
e Excess from 2022....

Form 990-PF (2022)

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 2022, enter the date of the ruling ...... right arrow

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) 2022	(b) 2021	(c) 2020	(d) 2019	(e) Total

b 85% (0.85) of line 2a .........
c Qualifying distributions from Part XI, line 4 for each year listed .....
d Amounts included in line 2c not used directly for active conduct of exempt activities ..........
e Qualifying distributions made directly for active conduct of exempt activities. Subtract line 2d from line 2c ....
3 Complete 3a, b, or c for the alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......
(2) Value of assets qualifying under section 4942(j)(3)(B)(i)
b “Endowment" alternative test— enter 2/3 of minimum investment return shown in Part IX, line 6 for each year listed ..
c “Support" alternative test—enter:
(1) Total support other than gross investment income (interest, dividends, rents, payments on securities loans (section 512(a)(5)), or royalties) ....
(2) Support from general public and 5 or more exempt organizations as provided in section 4942(j)(3)(B)(iii)....
(3) Largest amount of support from an exempt organization
(4) Gross investment income

Part XIV

Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)

1Information Regarding Foundation Managers:

aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)

bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.

2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:

Check here right arrow

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 (2022)

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
ADMINISTRATORS OF THE TULANE EDUCATIONAL FUND 6823 SAINT CHARLES AVENUE NEW ORLEANS,LA70118	UNRELATED	PC	GENERAL CHARITABLE PURPOSE	125,000
AMERICAN ISRAEL EDUCATION FOUNDATION 251 H STREET NW WASHINGTON,DC20001	UNRELATED	PC	GENERAL CHARITABLE PURPOSE	100,000
CENTRAL SYNAGOGUE 123 EAST 55TH STREET NEW YORK,NY10022	UNRELATED	PC	GENERAL CHARITABLE PURPOSE	4,200
DISCOVERY LAND COMPANY FOUNDATION 257 NORTH CANON DRIVE THIRD FLOOR BEVERLY HILLS,CA90210	UNRELATED	PC	GENERAL CHARITABLE PURPOSE	10,000
FRIENDS OF THE ISRAEL DEFENSE FORCES 60 EAST 42ND STREET NEW YORK,NY10165	UNRELATED	PC	GENERAL CHARITABLE PURPOSE	5,000
HILLEL FOUNDATION OF NEW ORLEANS 912 BROADWAY STREET NEW ORLEANS,LA70118	UNRELATED	PC	GENERAL CHARITABLE PURPOSE	25,000
JEWISH CENTER OF THE HAMPTONS 44 WOODS LANE EAST HAMPTON,NY11937	UNRELATED	PC	GENERAL CHARITABLE PURPOSE	13,000
NEW 42ND STREET INC 229 WEST 42ND STREET NEW YORK,NY10036	UNRELATED	PC	GENERAL CHARITABLE PURPOSE	109,000
PALM BEACH POLICE AND FIRE FOUNDATION 139 NORTH COUNTY ROAD SUITE 26 PALM BEACH,FL33480	UNRELATED	PC	GENERAL CHARITABLE PURPOSE	7,500
ROBERT F KENNEDY HUMAN RIGHTS 1300 19TH STREET NW WASHINGTON,DC20036	UNRELATED	PC	GENERAL CHARITABLE PURPOSE	30,000
SOUTHAMPTON HOSPITAL FOUNDATION 240 MEETING HOUSE LANE SOUTHAMPTON,NY11968	UNRELATED	PC	GENERAL CHARITABLE PURPOSE	100,000
THIRD WAY INSTITUTE 1025 CONNECTICUT AVENUE NW SUITE 400 WASHINGTON,DC20036	UNRELATED	PC	GENERAL CHARITABLE PURPOSE	200,000
UJA-FEDERATION OF NEW YORK 130 EAST 59TH STREET NEW YORK,NY10022	UNRELATED	PC	GENERAL CHARITABLE PURPOSE	251,950
YELLOWSTONE CLUB COMMUNITY FOUNDATION 1111 RESEARCH DRIVE UNIT B BOZEMAN,MT59718	UNRELATED	PC	GENERAL CHARITABLE PURPOSE	50,000
Total ................................. 3a				1,030,650

bApproved for future payment

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

Form 990-PF (2022)

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	22,403
4 Dividends and interest from securities ....			14	357,411
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 .....	901101	16,655	14	560,822
8 Gain or (loss) from sales of assets other than inventory ............	901101	7	18	238,337
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) ..		16,662		1,178,973	0

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

1,195,635

(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 (2022)

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 (2022)

Additional Data

Software ID:
Software Version:

Form 990PF - Special Condition Description:

Special Condition Description

- TIN:

TY 2022 AccountingFeesSchedule

Name:

MARC AND DIANE SPILKER FOUNDATION

EIN:

13-3933345

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
ACCOUNTING FEES	15,000	7,500		7,500

- TIN:

TY 2022 AppliedToPriorYearElection

Name:

MARC AND DIANE SPILKER FOUNDATION

EIN:

13-3933345

Election:

ELECTION TO APPLY CURRENT YEAR EXCESS QUALIFYING DISTRIBUTIONS TO PRIOR YEARS:MARC AND DIANE SPILKER FOUNDATIONEIN: 13-3933345TAX YEAR ENDING: APRIL 30, 2023PURSUANT TO IRC SEC. 4942(H)(2) AND REG. 53.4942(A)-3(D)(2) , THE ABOVE REFERENCED FOUNDATION HEREBY ELECTS TO TREAT CURRENT YEAR QUALIFYING DISTRIBUTIONS IN EXCESS OF THE IMMEDIATELY PRECEDING TAX YEAR'S UNDISTRIBUTED INCOME AS BEING MADE OUT OF UNDISTRIBUTED INCOME FROM THE TAX YEAR ENDING:TAX YEAR AMOUNT 2020 $42,794 TOTAL $42,794SIGNED: __________________________ DATE: __________________ MARC SPILKER, TRUSTEE

- TIN:

TY 2022 InvestmentsCorpBondsSchedule

Name:

MARC AND DIANE SPILKER FOUNDATION

EIN:

13-3933345

Name of Bond	End of Year Book Value	End of Year Fair Market Value
PRUDENTIAL FINANCIAL, INC. HYBRID 06/15/43 5.625%	26,912	24,912
NATIONAL RURAL UTILITIES HYBRID 04/20/46 5.250%	25,000	23,944
PARTNERRE FINANCE B LLC HYBRID 10/01/50 4.500%	10,000	8,402
CMS ENERGY CORP HYBRID 12/01/50 3.750%	10,000	7,523
SOUTHERN COMPANY HYBRID 01/15/51 4.000%	5,000	4,698
PRUDENTIAL FINANCIAL, INC. HYBRID 03/01/52 5.125%	5,006	4,524
SEMPRA ENERGY HYBRID 04/01/52 4.125%	15,000	12,137
PRUDENTIAL FINANCIAL, INC. HYBRID 09/01/52 6.000%	17,836	17,288
VOYA FINANCIAL, INC. HYBRID 05/15/53 5.650%	26,263	24,988
BNSF FUNDING TRUST I HYBRID 12/15/55 6.613%	57,025	48,078
TRANSCANADA TRUST HYBRID 08/15/76 5.875%	25,738	23,669
ENBRIDGE INC. HYBRID 07/15/80 5.750%	10,000	9,154
ENBRIDGE INC. HYBRID 01/15/83 7.375%	9,000	8,910
JPMORGAN CHASE & CO. HYBRID 06/01/26 3.650%	45,000	39,451
BANK OF AMERICA CORPORATION HYBRID 03/17/25 6.100%	27,500	24,531
BANK OF AMERICA CORPORATION HYBRID 03/10/26 6.300%	38,794	38,265
BANK OF AMERICA CORPORATION HYBRID 03/15/28 5.875%	25,000	22,625
BANK OF AMERICA CORPORATION HYBRID 01/27/27 4.375%	25,000	21,312
BANK OF AMERICA CORPORATION HYBRID 04/27/27 6.125%	2,941	2,910
BANK OF NEW YORK MELLON HYBRID 09/20/25 4.700%	10,000	9,737
BANK OF NEW YORK MELLON HYBRID 03/20/26 3.700%	15,000	13,247
BANK OF NOVA SCOTIA HYBRID 06/04/25 4.900%	5,025	4,575
BP CAPITAL MARKETS HYBRID 03/22/30 4.875%	10,809	9,188
CHARLES SCHWAB CORPORATION 06/01/25 5.375%	15,000	14,256
CHARLES SCHWAB CORPORATION 12/01/30 4.000%	15,000	11,531
CHARLES SCHWAB CORPORATION 06/01/26 4.000%	35,187	29,357
CHARLES SCHWAB CORPORATION 06/01/27 5.000%	5,000	4,312
EQUITABLE HOLDINGS, INC. HYBRID 09/15/25 4.950%	5,000	4,557
JPMORGAN CHASE & CO. HYBRID 02/01/24 6.750%	3,007	2,996
JPMORGAN CHASE & CO. HYBRID 10/01/24 6.100%	27,469	24,737
METLIFE, INC. HYBRID 03/15/28 5.875%	9,400	9,278
METLIFE, INC. HYBRID 09/15/25 3.850%	15,250	13,782
MORGAN STANLEY HYBRID 09/15/26 5.875%	25,969	24,759
PNC FINANCIAL SERVICES GROUP HYBRID 03/15/30 6.250%	15,000	13,747
PNC FINANCIAL SERVICES GROUP HYBRID 09/15/26 3.400%	17,000	13,007
PNC FINANCIAL SERVICES GROUP HYBRID 05/15/27 6.000%	5,000	4,637
PNC FINANCIAL SERVICES GROUP HYBRID 09/15/27 6.200%	5,000	4,711
PNC FINANCIAL SERVICES GROUP HYBRID 07/31/23 8.977%	4,998	4,976
PNC FINANCIAL SERVICES GROUP HYBRID 11/01/26 5.000%	25,000	22,937
TRUIST FINANCIAL CORPORATION HYBRID 12/15/24 7.968%	2,866	2,880
TRUIST FINANCIAL CORPORATION HYBRID 09/01/25 4.950%	10,406	9,401
TRUIST FINANCIAL CORPORATION HYBRID 03/01/30 5.100%	5,000	4,403
U.S. BANCORP HYBRID 01/15/27 3.700%	9,174	8,470
ENERGY TRANSFER OPERATING LP 11/01/66 5.271%	16,012	14,155
EMERA INCORPORATED HYBRID 06/15/76 6.750%	27,437	23,810
ALLY FINANCIAL INC HYBRID 05/15/26 4.700%	20,000	14,600
AIR LEASE CORPORATION HYBRID 06/15/26 4.650%	5,000	4,106
AIR LEASE CORPORATION HYBRID 12/15/26 4.125%	5,000	3,331
ALLY FINANCIAL INC HYBRID 05/15/28 4.700%	20,050	13,913
AMERICAN EXPRESS COMPANY HYBRID 09/15/26 3.550%	24,000	20,162
CENTERPOINT ENERGY, INC HYBRID 09/01/23 6.125%	25,000	23,813
CITIGROUP INC. HYBRID 05/15/28 7.375%	12,962	12,837
CITIGROUP INC. HYBRID 07/30/23 9.341%	9,975	9,950
CITIGROUP INC. HYBRID 08/15/26 6.250%	45,000	44,135
CITIGROUP INC. HYBRID 02/18/26 3.875%	15,125	12,806
CITIGROUP INC. HYBRID 05/15/25 5.950%	9,550	9,375
CITIGROUP INC. HYBRID 12/10/25 4.000%	24,869	21,777
COMERICA INCORPORATED HYBRID 07/01/25 5.625%	4,987	4,236
DOMINION ENERGY, INC. HYBRID 12/15/24 4.650%	25,000	21,730
DUKE ENERGY CORPORATION HYBRID 09/16/24 4.875%	2,896	2,883
EDISON INTERNATIONAL HYBRID 03/15/26 5.375%	15,000	13,358
EDISON INTERNATIONAL HYBRID 12/15/26 5.000%	14,917	12,822
FIFTH THIRD BANCORP HYBRID 09/30/25 4.500%	30,000	26,570
FIRST CITIZENS BANCSHARES INC HYBRID 01/04/27 8.838%	0	18,550
HUNTINGTON BANCSHARES INC HYBRID 07/15/20 5.625%	2,623	2,675
HUNTINGTON BANCSHARES INC HYBRID 10/15/27 4.450%	15,000	12,357
M&T BANK CORPORATION HYBRID 08/01/24 5.000%	15,450	12,107
M&T BANK CORPORATION HYBRID 11/01/26 5.125%	25,125	19,323
REGIONS FINANCIAL CORPORATION HYBRID 06/15/25 5.750%	15,000	14,186
VOYA FINANCIAL, INC. HYBRID 09/15/23 6.125%	25,000	24,080
WELLS FARGO & COMPANY HYBRID 03/15/26 3.900%	25,000	21,755
WELLS FARGO & COMPANY HYBRID 06/15/25 5.875%	39,701	36,194
JPMORGAN CHASE & CO. HYBRID 08/01/24 5.000%	15,000	14,374
KKR GROUP FINANCE CO. IX LLC PFD 04/01/26 4.620%	4,875	3,719
AT&T INC. PFD 12/12/24 5.000%	9,459	8,459
CAPITAL ONE FINANCIAL CORP PFD 12/01/24 5.000%	9,375	7,706
CITIZENS FINANCIAL GROUP, INC. PFD 01/06/25 5.000%	12,500	9,786
CITIZENS FINANCIAL GROUP, INC. PFD 04/06/24 6.350%	5,925	5,479
DUKE ENERGY CORPORATION PFD 06/15/24 5.750%	18,125	18,727
MORGAN STANLEY PFD 10/15/24 6.380%	27,601	25,040
MORGAN STANLEY PFD 10/15/27 6.500%	3,112	3,111
MORGAN STANLEY PFD 01/15/24 6.880%	7,053	7,039
MORGAN STANLEY PFD 10/15/23 7.130%	13,527	11,921
REGIONS FINANCIAL CORPORATION PFD 05/15/29 5.700%	6,250	5,785
SYNCHRONY FINANCIAL PFD 11/15/24 5.630%	9,375	6,356
VOYA FINANCIAL, INC. PFD 09/15/29 5.350%	5,000	4,880
WELLS FARGO & COMPANY PFD 03/15/24 6.625%	3,216	3,210

- TIN:

TY 2022 InvestmentsCorpStockSchedule

Name:

MARC AND DIANE SPILKER FOUNDATION

EIN:

13-3933345

Name of Stock	End of Year Book Value	End of Year Fair Market Value
2,400.00 SHRS OF CITI TRENDS, INC.	41,880	41,424
16,800.00 SHRS OF SPDR S&P 500 ETF TRUST	3,826,632	6,987,624

- TIN:

TY 2022 InvestmentsOtherSchedule2

Name:

MARC AND DIANE SPILKER FOUNDATION

EIN:

13-3933345

Category/ Item	Listed at Cost or FMV	Book Value	End of Year Fair Market Value
GS CAPITAL PARTNERS VI PMD QP FUND OFFSHORE LTD	AT COST	40,875	38,168
GS GLOBAL LONG SHORT PARTNERS	AT COST	79,312	14,949
BCF PARTNERS LLC	AT COST	33,068	33,068
CEDAR GLADE LP	AT COST	355,120	355,120
COVENTURE CLEARBANC SPV2 LLC	AT COST	2,003	2,003
COVENTURE CREDIT OPPORTUNITIES PARTNERS FUND LP	AT COST	245,451	245,451
COVENTURE NO1 CREDIT OPPORTUNITIES FUND LLC	AT COST	386,304	386,304
COVENTURE VANTAGE CREDIT OPPORTUNITIES FUND LP	AT COST	412,298	412,298
FS TACTICAL OPPORTUNITIES FUND A LP	AT COST	523,641	523,641
GPS CB LLC	AT COST	47,605	47,606
GPS SECURITY LLC	AT COST	135,271	135,271
MAXIM INCOME OPPORTUNITY FUND II LP	AT COST	961,580	961,580
MAXIM INCOME OPPORTUNITY FUND III LP	AT COST	482,658	482,658
MAXIM INCOME OPPORTUNITY FUND IV LP	AT COST	163,766	163,766
MERCHANT CREDIT PARTNERS SPV 1 LLC	AT COST	486,495	486,495
MERCHANT WEALTH PARTNERS LLC	AT COST	1,471,919	1,471,919
ORELLANA HOLDINGS LLC	AT COST	347,979	347,979
RECEIVABLES FUNDING LLC	AT COST	934,648	934,648
VALOR EQUITY PARTNERS III LP	AT COST	30,711	30,711

- TIN:

TY 2022 OtherExpensesSchedule

Name:

MARC AND DIANE SPILKER FOUNDATION

EIN:

13-3933345

Description	Revenue and Expenses per Books	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
OTHER EXPENSES	475	0		0
SYNDICATION COST FROM PARTNERSHIP	208	208		0

- TIN:

TY 2022 OtherIncomeSchedule2

Name:

MARC AND DIANE SPILKER FOUNDATION

EIN:

13-3933345

Description	Revenue And Expenses Per Books	Net Investment Income	Adjusted Net Income
K-1 INCOME - BCF PARTNERS LLC	-374	-374	-374
K-1 INCOME - CEDAR GLADE LP	-7,022	-7,022	-7,022
K-1 INCOME - CHICAGO ATLANTIC FUND QP LLC	10,779	10,071	10,779
K-1 INCOME - COVENTURE CLEARBANC SPV2 LLC	-15	-15	-15
K-1 INCOME - COVENTURE CREDIT OPPORTUNITIES PARTNERS FUND LP	29,086	29,086	29,086
K-1 INCOME - COVENTURE NO1 CREDIT OPPORTUNITIES FUND LLC	59,353	59,353	59,353
K-1 INCOME - COVENTURE VANTAGE CREDIT OPPORTUNITIES FUND LP	46,715	46,715	46,715
K-1 INCOME - FS TACTICAL OPPORTUNITIES FUND A LP	55,485	55,485	55,485
K-1 INCOME - GPS AGRO LLC	2,352	2,352	2,352
K-1 INCOME - GPS CB LLC	14,009	14,009	14,009
K-1 INCOME - GPS SECURITY LLC	-88	-88	-88
K-1 INCOME - MAXIM INCOME OPPORTUNITY FUND II LP	86,851	86,851	86,851
K-1 INCOME - MAXIM INCOME OPPORTUNITY FUND III LP	34,151	34,151	34,151
K-1 INCOME - MAXIM INCOME OPPORTUNITY FUND IV LP	-64	-64	-64
K-1 INCOME - MERCHANT CREDIT PARTNERS HOLDINGS LP	2,797	2,797	2,797
K-1 INCOME - MERCHANT CREDIT PARTNERS SPV 1 LLC	27,516	27,516	27,516
K-1 INCOME - MERCHANT WEALTH PARTNERS LLC	18,456	2,272	18,456
K-1 INCOME - ORELLANA HOLDINGS LLC	-5,036	-5,036	-5,036
K-1 INCOME - RECEIVABLES FUNDING II LLC	49,190	49,190	49,190
K-1 INCOME - RECEIVABLES FUNDING LLC	138,725	138,725	138,725
K-1 INCOME - VALOR EQUITY PARTNERS III LP	-1,654	-1,181	-1,654
LIQUIDATION INCOME	760	760	760
REBATE INCOME	16,265	16,265	16,265

- TIN:

TY 2022 OtherIncreasesSchedule

Name:

MARC AND DIANE SPILKER FOUNDATION

EIN:

13-3933345

Description	Amount
PRIOR PERIOD ADJUSTMENT	148,837

- TIN:

TY 2022 OtherLiabilitiesSchedule

Name:

MARC AND DIANE SPILKER FOUNDATION

EIN:

13-3933345

Description	Beginning of Year - Book Value	End of Year - Book Value
DUE TO MERCHANT CREDIT PARTNERS HOLDINGS LP	0	203

- TIN:

TY 2022 OtherProfessionalFeesSchedule

Name:

MARC AND DIANE SPILKER FOUNDATION

EIN:

13-3933345

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
ACCOUNT MANAGEMENT FEES	6,956	6,956		0

- TIN:

TY 2022 TaxesSchedule

Name:

MARC AND DIANE SPILKER FOUNDATION

EIN:

13-3933345

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
FEDERAL EXCISE TAX	46,149	0		0