Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
right arrowDo not enter social security numbers on this form as it may be made public.
right arrowGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
For calendar year 2023, or tax year beginning 01-01-2023 , and ending 12-31-2023
Name of foundation
THE MCALLISTER FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address)2310 N 725 E
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
LAFAYETTE, IN47905
A Employer identification number

36-2648725
B Telephone number (see instructions)

(765) 589-8834
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$2,054,744J 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      
4 Dividends and interest from securities... 43,228 43,228  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 48,694
b Gross sales price for all assets on line 6a 602,085
7 Capital gain net income (from Part IV, line 2)... 48,694
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
416 416  
12 Total. Add lines 1 through 11........ 92,338 92,338  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 21,000 5,250   15,750
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
9,400 6,580   2,820
c Other professional fees (attach schedule)....        
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
1,480 384   0
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 attachment
List of Attached Documents:
// Content
14,278 14,278   0
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 46,158 26,492   18,570
25 Contributions, gifts, grants paid....... 81,000 81,000
26 Total expenses and disbursements. Add lines 24 and 25 127,158 26,492   99,570
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -34,820
b Net investment income (if negative, enter -0-) 65,846
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2023)
Form 990-PF (2023)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.) 		Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing.............      
2 Savings and temporary cash investments......... 62,384 57,375 57,375
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow        
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) right 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)....... 603,384 Click to see attachment
List of Attached Documents:
// Content
621,685 		856,479
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 1,110,864 Click to see attachment
List of Attached Documents:
// Content
1,062,752 		1,140,890
14 Land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
15 Other assets (describe right arrow)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 1,776,632 1,741,812 2,054,744
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe right arrow)    
23 Total liabilities (add lines 17 through 22)......... 0 0
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here right arrow
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions...........    
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here right arrow
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........ 0 0
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds 1,776,632 1,741,812
29 Total net assets or fund balances (see instructions)..... 1,776,632 1,741,812
30 Total liabilities and net assets/fund balances (see instructions). 1,776,632 1,741,812
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
1,776,632
2
Enter amount from Part I, line 27a .....................
2
-34,820
3
Other increases not included in line 2 (itemize) right arrow
3
0
4
Add lines 1, 2, and 3 ..........................
4
1,741,812
5
Decreases not included in line 2 (itemize) right arrow
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
1,741,812
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 MERRILL LYNCH #2306 - PUBLICLY TRADED SECURITIES P    
b MERRILL LYNCH #2367 - PUBLICLY TRADED SECURITIES P    
c MERRILL LYNCH #4081- PUBLICLY TRADED SECURITIES P    
d GRANITE SECURITIES LITIGATION P 2023-01-31 2023-01-31
e NAVIENT SECURITIES LITIGATION P 2023-05-24 2023-05-24
SASOL SECURITIES LITIGATION P 2023-06-13 2023-06-13
TEVA SECURITIES LITIGATION P 2023-07-24 2023-07-24
EVOLENT SECURITIES LITIGATION P 2023-08-10 2023-08-10
CAPITAL GAINS DIVIDENDS P    
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a 12,342   8,005 4,337
b 250,012   252,821 -2,809
c 327,647   292,565 35,082
d 17     17
e 14     14
13     13
56     56
20     20
11,964     11,964
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       4,337
b       -2,809
c       35,082
d       17
e       14
      13
      56
      20
      11,964
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 48,694
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ................... 		Bracket 3  
Part V
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here right arrow and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions) 1 915
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........................... 3 915
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- ..... 5 915
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 5,000
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 5,000
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8 0
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10 4,085
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow4,085 Refundedright arrow 11 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 4
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. right arrow$ 0(2) On foundation managers.right arrow$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
round bullet By language in the governing instrument, or
round bullet By state legislation that effectively amends the governing instrument so that no mandatory directions
that conflict with the state law remain in the governing instrument? ................
6
Yes
 
7
Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
and Part XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrowIL
b
If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
8b
Yes
 
9
Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
or 4942(j)(5) for calendar year 2023 or the taxable year beginning in 2023? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
9
 
No
10
Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
and addresses. ...............................
10
 
No
11
At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
11
 
No
12
Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
advisory privileges? If "Yes," attach statement. See instructions.................
12
 
No
13
Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
13
Yes
 
Website addressright arrowN/A
14
The books are in care ofright arrowWILLIAM J MCCAW Telephone no.right arrow (765) 589-8834

Located atright arrow2310 N 725 ELAFAYETTEIN ZIP+4right arrow47905
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........right arrow
and enter the amount of tax-exempt interest received or accrued during the year ........right arrow
15
 
16 At any time during calendar year 2023, did the foundation have an interest in or a signature or other authority over YesNo
a bank, securities, or other financial account in a foreign country? .................
16   No
See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country right arrow
Form 990-PF (2023)
Form 990-PF (2023)
Page 5
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required
File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
Yes
No
1a
During the year did the foundation (either directly or indirectly):
(1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........
1a(1)
 
No
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
1a(3)
 
No
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
 
No
(5) Transfer any income or assets to a disqualified person (or make any of either available
for the benefit or use of a disqualified person)? ......................
1a(5)
 
No
(6) Agree to pay money or property to a government official? (Exception. Check "No"
if the foundation agreed to make a grant to or to employ the official for a period
after termination of government service, if terminating within 90 days.) ...............
1a(6)
 
No
b
If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........
1b
 
 
c
Organizations relying on a current notice regarding disaster assistance check here ........right arrow
d
Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
that were not corrected before the first day of the tax year beginning in 2023? .............
1d
 
No
2
Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
a
At the end of tax year 2023, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2023?....................
2a
 
No
If "Yes," list the years right arrow20, 20, 20, 20
b
Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
(relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
to all years listed, answer "No" and attach statement—see instructions.) ..............
2b
 
 
c
If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
right arrow20, 20, 20, 20
3a
Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
any time during the year? ..............................
3a
 
No
b
If "Yes," did it have excess business holdings in 2023 as a result of (1) any purchase by the foundation
or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
if the foundation had excess business holdings in 2023.) .....................
3b
 
 
4a
Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
4a
 
No
b
Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2023? ..
4b
 
No
Form 990-PF (2023)
Form 990-PF (2023)
Page 6
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required (continued)
5a
During the year did the foundation pay or incur any amount to:
Yes
No
(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........
5a(1)
 
No
(2) Influence the outcome of any specific public election (see section 4955); or to carry
on, directly or indirectly, any voter registration drive? ....................
5a(2)
 
No
(3) Provide a grant to an individual for travel, study, or other similar purposes? .............
5a(3)
 
No
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
 
No
(5) Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals? .............
5a(5)
 
No
b
If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........
5b
 
 
c
Organizations relying on a current notice regarding disaster assistance check .........right arrow
d
If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
tax because it maintained expenditure responsibility for the grant? .................
5d
 
 
If "Yes," attach the statement required by Regulations section 53.4945–5(d).
6a
Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
a personal benefit contract? .............................
6a
 
No
b
Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
6b
 
No
If "Yes" to 6b, file Form 8870.
7a
At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
7a
 
No
b
If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....
7b
 
 
8
Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
excess parachute payment during the year? .........................
8
 
No
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors
1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
(a) Name and address (b) Title, and average
hours per week
devoted to position 		(c) Compensation
 (If not paid, enter
-0-) 		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
other allowances
J DAVID WEBB PRESIDENT/DIRECTOR
1.00 		7,000 0 0
4839 WHIPPOORWILL
LAFAYETTE,IN47909
CHARLES MAX LAYDEN SECRETARY/DIRECTOR
1.00 		7,000 0 0
PO BOX 909
LAFAYETTE,IN47902
WILLIAM J MCCAW TREASURER/DIRECTOR
1.00 		7,000 0 0
2310 N 725 E
LAFAYETTE,IN47905
2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
(a) Name and address of each employee paid more than $50,000 (b) Title, and average
hours per week
devoted to position 		(c) Compensation (d) Contributions to
employee benefit
plans and deferred
compensation 		(e) Expense account,
other allowances
NONE
Total number of other employees paid over $50,000...................right arrow 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)
3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
NONE
Total number of others receiving over $50,000 for professional services.............right arrow0
Part VIII-A
Summary of Direct Charitable Activities
List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
1  
2  
3  
4  
Part VIII-B
Summary of Program-Related Investments (see instructions)
Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
1  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................right arrow0
Form 990-PF (2023)
Form 990-PF (2023)
Page 8
Part IX
Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)
1
Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
purposes:
a
Average monthly fair market value of securities...................
1a
1,916,922
b
Average of monthly cash balances.......................
1b
43,036
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
1,959,958
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
0
2
Acquisition indebtedness applicable to line 1 assets..................
2
0
3
Subtract line 2 from line 1d.........................
3
1,959,958
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
29,399
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
1,930,559
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
96,528
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
96,528
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
915
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
915
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
95,613
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
95,613
6
Deduction from distributable amount (see instructions).................
6
0
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
95,613
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
99,570
b
Program-related investments—total from Part VIII-B..................
1b
0
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
 
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
 
b
Cash distribution test (attach the required schedule) .................
3b
 
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
99,570
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 95,613
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only....... 98,781
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2022:
a From 2018......  
b From 2019......  
c From 2020......  
d From 2021......  
e From 2022......  
f Total of lines 3a through e ........ 0
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 99,570
a Applied to 2022, but not more than line 2a 98,781
b Applied to undistributed income of prior years
(Election required—see instructions)..... 		0
c Treated as distributions out of corpus (Election
required—see instructions)........ 		0
d Applied to 2023 distributable amount..... 789
e Remaining amount distributed out of corpus 0
5 Excess distributions carryover applied to 2023. 0 0
(If an amount appears in column (d), the
same amount must be shown in column (a).)
6Enter the net total of each column as
indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 0
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		0
c Enter the amount of prior years’ undistributed
income for which a notice of deficiency has
been issued, or on which the section 4942(a)
tax has been previously assessed...... 		0
d Subtract line 6c from line 6b. Taxable amount
—see instructions ........... 		0
e Undistributed income for 2022. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		0
f Undistributed income for 2023. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2024 .......... 		94,824
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) ....... 		0
8 Excess distributions carryover from 2018 not
applied on line 5 or line 7 (see instructions) ... 		0
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		0
10 Analysis of line 9:
a Excess from 2019....  
b Excess from 2020....  
c Excess from 2021....  
d Excess from 2022....  
e Excess from 2023....  
Form 990-PF (2023)
Form 990-PF (2023)
Page 10
Part XIII
Private Operating Foundations (see instructions and Part VI-A, question 9)
1a If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2023, enter the date of the ruling ...... right arrow
 
b Check box to indicate whether the organization is a private operating foundation described in section or
2a Enter the lesser of the adjusted net
income from Part I or the minimum
investment return from Part IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2023 (b) 2022 (c) 2021 (d) 2020
         
b 85% (0.85) of line 2a .........          
c Qualifying distributions from Part XI,
line 4 for each year listed ..... 		         
d Amounts included in line 2c not used directly
for active conduct of exempt activities .......... 		         
e Qualifying distributions made directly
for active conduct of exempt activities.
Subtract line 2d from line 2c .... 		         
3 Complete 3a, b, or c for the
alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......          
(2) Value of assets qualifying
under section 4942(j)(3)(B)(i)		          
b “Endowment" alternative test— enter 2/3
of minimum investment return shown in
Part IX, line 6 for each year listed .. 		         
c “Support" alternative test—enter:
(1) Total support other than gross
investment income (interest,
dividends, rents, payments
on securities loans (section
512(a)(5)), or royalties) .... 		         
(2) Support from general public
and 5 or more exempt
organizations as provided in
section 4942(j)(3)(B)(iii).... 		         
(3) Largest amount of support
from an exempt organization		          
(4) Gross investment income          
Part XIV
Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)
1Information Regarding Foundation Managers:
aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
Check here right arrow
aThe name, address, and telephone number or email address of the person to whom applications should be addressed:
bThe form in which applications should be submitted and information and materials they should include:
cAny submission deadlines:
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
Form 990-PF (2023)
Form 990-PF (2023)
Page 11
Part XIV
Supplementary Information (continued)
3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient If recipient is an individual,
show any relationship to
any foundation manager
or substantial contributor
 Foundation
status of
recipient 		Purpose of grant or
contribution 		Amount
Name and address (home or business)
aPaid during the year

IVY TECH FOUNDATION

50 W FALL CREEK PARKWAY N DR
INDIANAPOLIS,IN46208 		NONE PUBLIC CHARITY CHARITABLE 75,000

NATALIE'S SECOND CHANCE

10 SOUTH 16TH STREET
LAFAYETTE,IN47901 		NONE PUBLIC CHARITY CHARITABLE 6,000
Total .................................right arrow 3a 81,000
bApproved for future payment
Total ................................. right arrow 3b 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 12
Part XV-A
Analysis of Income-Producing Activities
Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
Related or exempt
function income
(See instructions.)
1Program service revenue: (a)
Business code 		(b)
Amount 		(c)
Exclusion code 		(d)
Amount
a
b
c
d
e
f
gFees and contracts from government agencies          
2 Membership dues and assessments ....          
3 Interest on savings and temporary cash
investments ........... 		         
4 Dividends and interest from securities ....     14 43,228  
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....          
6 Net rental income or (loss) from personal property          
7 Other investment income .....     14 416  
8 Gain or (loss) from sales of assets other than
inventory ............ 		    18 48,694  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue: a
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 0 92,338 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
92,338
(See worksheet in line 13 instructions to verify calculations.)
Part XV-B
Relationship of Activities to the Accomplishment of Exempt Purposes
Line No.
DownArrow 		Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to
the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
instructions.)
Form 990-PF (2023)
Form 990-PF (2023)
Page 13
Part XVI
Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
1
Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
Yes
No
a
Transfers from the reporting foundation to a noncharitable exempt organization of:
(1) Cash...................................
1a(1)
 
No
(2) Other assets.................................
1a(2)
 
No
b
Other transactions:
(1) Sales of assets to a noncharitable exempt organization....................
1b(1)
 
No
(2) Purchases of assets from a noncharitable exempt organization..................
1b(2)
 
No
(3) Rental of facilities, equipment, or other assets.......................
1b(3)
 
No
(4) Reimbursement arrangements...........................
1b(4)
 
No
(5) Loans or loan guarantees.............................
1b(5)
 
No
(6) Performance of services or membership or fundraising solicitations................
1b(6)
 
No
c
Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
1c
 
No
d
If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
(a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
2a
Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
b
If "Yes," complete the following schedule.

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


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


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description

TY 2023 AccountingFeesSchedule
Name:
THE MCALLISTER FOUNDATION
EIN:
36-2648725
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING 9,400 6,580   2,820

TY 2023 InvestmentsCorpStockSchedule
Name:
THE MCALLISTER FOUNDATION
EIN:
36-2648725
Name of Stock End of Year Book Value End of Year Fair Market Value
AIR PRODUCTS & CHEMICALS 5,733 6,024
ALTRIA GROUP 4,927 3,510
APPLE INC 2,458 10,589
BERKSHIRE HATHAWAY INC 4,335 7,846
BLACKROCK INC 2,157 7,306
CHEVRON CORP 3,385 5,221
CINCINNATI FINANCIAL CORP 1,243 3,725
CISCO SYSTEMS INC 2,054 5,204
COMCAST CORP NEW CL A 4,428 3,815
CROWN CASTLE INC 4,850 4,492
DIAGEO PLC 3,732 4,661
DOMINION ENERGY 5,560 3,713
FASTENAL COMPANY 2,493 5,635
FIDELITY NATIONAL INFO SERVICES 8,180 5,166
JOHNSON AND JOHNSON 5,891 6,740
LOWE'S COMPANIES 1,749 7,121
MERCK AND CO 2,827 6,323
MICROSOFT CORP 927 7,897
NESTLE 2,880 3,816
NINTENDO LTD 4,307 3,962
NORFOLK SOUTHERN CORP 4,019 7,328
NORTHRUP GRUMMAN CORP 4,843 5,149
PAYCHEX INC 1,360 5,479
PHILIP MORRIS INTL 6,831 6,962
PROGRESSIVE CORP 3,556 5,734
CHARLES SCHWAB CORP 5,192 6,467
STARBUCKS CORP 5,751 6,048
TEXAS INSTRUMENTS 4,847 7,671
UNITED PARCEL CL B 4,234 5,503
VERIZON COMM 4,610 3,167
ABBOTT LABS 587 770
ABBVIE INC 2,040 3,409
AIR PRODUCTS & CHEMICALS 2,366 2,738
AMGEN INC 560 576
AUTOMATED DATA PROCESSING 1,160 1,631
BROADCOM INC 1,515 4,465
CHEVRON CORP 2,296 2,834
CISCO SYSTEMS INC 1,676 1,465
CME GROUP INC 422 421
CORNING INC 1,243 974
DELL TECHNOLOGIES INC 432 459
EATON CORP 1,442 2,649
ELI LILLY & CO 663 3,498
EVERSOURCE ENERGY 725 556
EXXON MOBIL CORP 905 800
FASTENAL COMPANY 500 583
HOME DEPOT INC 1,519 2,426
ILLINOIS TOOL WORKS INC 755 1,310
JOHNSON CONTROLS 416 346
KEURIG DR PEPPER INC 1,839 1,666
KINDER MORGAN INC 712 706
LOCKHEED MARTIN CORP 1,131 1,813
MARSH & MCLENNAN COS INC 812 2,463
MCDONALDS CORP 2,314 2,965
MERCK AND CO 2,408 3,489
MICROSOFT CORP 246 1,880
MONDELEZ INTERNATIONAL INC 2,495 3,477
NEXTERA ENERGY INC 1,772 2,126
NXP SEMICONDUCTORS 845 919
PAYCHEX INC 850 1,191
PEPSICO INC 2,159 3,057
PHILLIPS 66 1,240 1,598
PNC FINANCIAL SERVICES GROUP 2,518 2,478
PROCTER & GAMBLE CO 2,728 2,931
PROLOGIS INC 1,485 1,999
QUALCOMM INC 914 1,012
REALTY INCOME CORP 2,167 1,952
REGIONS FINANCIAL CORP 424 407
RTX CORP 889 757
SEMPRA 1,994 2,167
STARBUCKS CORP 2,180 2,304
TEXAS INSTRUMENTS 1,390 2,045
TRAVELERS COS INC 1,827 1,905
UNITED PARCEL CL B 1,828 1,415
US BANCORP 2,582 2,424
WEX ENERGY GROUP INC 659 926
WILLIAMS COMPANIES 1,785 1,846
ABBVIE INC 3,726 3,874
ACCENTURE PLC 5,706 8,422
ADOBE INC 3,240 4,176
AGILENT TECHNOLOGIES INC 3,734 4,032
AIR PRODUCTS & CHEMICALS 2,866 3,012
ALLIANT ENERGY CORP 4,822 4,822
APLHABET INC CL C 6,416 10,570
AMDOCS LIMITED 2,381 3,779
AMERICAN EXPRESS COMPANY 5,473 6,182
AMERICAN TOWER REIT INC 6,683 6,692
AMPHENOL CORP CL A 3,503 6,741
ANALOG DEVICES INC 5,185 6,155
AON PLC 4,777 8,149
AVANTOR INC 2,268 1,781
BALL CORP 2,716 1,841
BOSTON SCIENTIFIC CORP 3,362 5,145
BROADRIDGE FINANCIAL 1,440 3,909
CARMAX INC 2,379 1,995
CATELENT INC 2,271 2,157
CBOE GLOBAL MARKETS INC 1,337 2,321
CERIDIAN HCM HOLDINGS INC 3,217 2,886
CHEVRON CORP 3,712 3,878
CHUBB LTD 3,541 5,650
CIGNA GROUP 5,705 8,684
CIMPRESS PLC 857 1,841
CITIGROUP INC 3,424 3,498
COMCAST CORP NEW CL A 7,668 8,551
CONOCO PHILLIPS 4,544 8,125
COOPER COS INC 1,461 1,892
CORTEVA INC 2,372 1,965
COSTCO WHOLESALE CORP 1,202 2,640
CROWN CASTLE INC 2,610 2,419
DANAHER CORP 6,877 10,410
DENTSPLY SIRONA INC 2,003 1,424
DIAGEO PLC 4,041 3,787
DOLLAR GENERAL CORP 5,589 4,894
DOLLAR TREE INC 1,206 1,137
DOMINION ENERGY INC 6,073 4,183
DUKE ENERGY CORP 5,569 6,114
DUMONT DE NE MOURS INC 4,198 4,231
EATON CORP 1,343 4,094
ECOLAB INC 6,535 6,744
ELECTRONIC ARTS INC 1,948 2,326
FERGUSON PLC 2,212 2,896
FIDELITY NATIONAL INFO SERVICES 5,020 2,643
FISERV INC 3,350 4,649
FLEX LTD 2,177 5,056
GARTNER INC 2,270 8,120
GENERAL DYNAMICS CORP 5,250 5,973
GILDAN ACTIVEWEAR INC 1,404 1,785
GLOBAL PAYMENTS INC 2,018 2,286
GODADDY INC 2,920 4,353
HONEYWELL INTL INC 3,981 5,872
JB HUNT TRANS SERVICES INC 2,686 3,396
ICU MEDICAL INC 1,845 997
IDEX CORP 2,636 3,691
IDEXX LAB INC 1,487 2,220
ILLINOIS TOOL WORKS INC 2,561 4,715
ILLUMINA INC 1,542 1,114
INGERSOLL RAND INC 1,336 2,938
INTERCONTINENTAL EXCHANGE INC 3,461 4,880
PEPSICO INCINTUIT INC 4,331 8,125
INTUITIVE SURGICAL INC 1,331 2,024
JOHNSON AND JOHNSON 3,750 4,232
JPMORGAN CHASE & CO 5,952 10,716
KENVUE INC 4,659 4,349
KKR & CO INC CL A 3,597 4,474
KLA CORP 2,549 5,232
LAM RESEARCH CORP 404 2,350
LAMAR ADVERTISING CO 1,283 2,657
ESTEE LAUDERC COS INC A 3,809 3,217
LIBERTY MEDIA CORP SER C 2,771 3,598
LINDE PLC 3,420 6,982
LOWE'S COMPANIES 5,607 8,902
LPL FINANCIAL HOLDINGS 562 2,731
MARRIOTT INTL INC 2,369 3,383
MARSH & MCLENNAN COS INC 4,503 8,716
MASTERCARD INC 7,872 11,089
MCKESSON CORPORATION 2,315 6,482
MICROCHIP TECHNOLOGY INC 1,807 3,607
MICROSOFT CORP 4,405 10,905
MOODY'S CORP 1,805 2,343
MORGAN STANLEY 4,721 5,502
NASDAQ OMX GROUP INC 2,066 4,302
NESTLE 3,679 5,550
NICE LTD 993 2,993
NIKE INC CL B 2,187 3,040
NORTHRUP GRUMMAN CORP 3,134 4,681
NXP SEMICONDUCTORS 4,096 5,742
O'REILLY AUTOMOTIVE INC 855 1,900
ON SEMICONDUCTOR CORP 704 4,427
PACCAR INC 2,286 2,637
PAYPAL HOLDINGS INC 3,491 2,702
PEPSICO INC 2,931 3,567
PFIZER INC 8,924 5,787
PIONEER NATURAL RESOURCES CO 1,701 1,574
PNC FINANCIAL SERVICES GROUP 2,555 3,097
PROGRESSIVE CORP 4,088 6,690
PROLOGIS INC 7,183 8,131
RB GLOBAL INC 661 1,873
REGAL REXNORD CORP 620 1,480
RENTOKIL INTL 1,270 1,173
REVVITY INC 2,542 3,498
RTX CORP 4,138 4,207
RYANAIR HOLDINGS PLC 1,099 2,534
S&P GLOBAL INC 4,587 7,929
SAREPTA THERAPEUTICS INC 1,205 964
CHARLES SCHWAB CORP 2,952 4,747
SENSATA TECHNOLOGIES 1,697 1,766
SOUTHERN COMPANY 4,606 5,610
SS AND C TECHNOLOGIES 4,141 4,461
STARBUCKS CORP 2,193 2,784
STERIS PLC 1,051 2,858
TARGET CORP 5,598 5,270
TE CONNECTIVITY LTD 2,842 4,215
TELEDYNE TECH INC 2,694 3,124
TELEFLEX INC 3,473 3,740
TEXAS INSTRUMENTS 1,594 2,046
TFI INTERNATIONAL INC 1,930 2,312
THERMO FISHER SCIENTIFIC INC 8,660 10,616
TJX COS INC 4,973 8,443
UNION OACIFIC CORP 4,227 6,386
VERALTO CORP 3,504 4,113
VERISIGN INC 3,297 3,295
VERISK ANALYTICS INC 5,497 8,121
VISA INC 6,809 11,195
WR BERKLEY CORP 2,165 4,102
WABTEC INC 1,679 2,919
WATERS CORP 365 1,317
WEX INX 2,349 3,697
XYLEM INC 4,249 5,947
ZOETIS INC 5,413 8,487

TY 2023 InvestmentsOtherSchedule2
Name:
THE MCALLISTER FOUNDATION
EIN:
36-2648725
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
AMERICAN FUNDS NEW PERSPECTIVE FMV 107,718 129,697
BLACKROCK EMERGING MARKETS FMV 9,698 9,749
BLACKROCK TOTAL RETURN FMV 67,850 56,579
CALAMOS MARKET NEUTRAL FMV 40,754 42,554
ISHARES S&P GLOBAL ENERGY FMV 3,192 2,972
ISHARES TR MSCI EAFE VALUE FMV 16,883 17,870
ISHARES TR MSCI EAFE GROWTH FMV 9,190 10,266
ISHARES IBOXX $ CORP BOND FMV 6,448 6,640
ISHARES 20+ TREASURY BOND FMV 10,463 10,185
ISHARES TIPS BOND FMV 4,718 4,730
ISHARES MBS FMV 9,589 9,784
ISHARES JPMORGAN EMBOND FMV 3,214 3,295
ISHARES TREASURY FLOATING RATE FMV 16,243 16,201
ISHARES CORE S&P 500 FMV 56,811 64,480
ISHARES US TECHNOLOGY FMV 6,357 8,470
ISHARES S&P 500 GROWTH FMV 6,185 6,459
ISHARES S&P 100 FMV 5,894 6,478
ISHARES EDGE MSCI USA QUALITY FMV 17,314 21,335
ISHARES TR US INFRASTRUCTURE FMV 3,103 3,342
MFS CORE EQUITY FD FMV 46,320 45,968
NEUBERGER BERMAN LONG FMV 93,573 97,947
PIMCO INCOME FUND CL 12 FMV 19,118 19,052
PRINCIPAL MIDCAP FUND CL I FMV 89,978 107,815
CALAMOS MARKET NEUTRAL FMV 114,020 116,927
COMM SERVICES SELECT FMV 9,360 11,407
CONSUMER DISCRETIONARY FMV 6,461 7,868
FIRST TRUST INSTITUTIONAL FMV 49,151 50,887
HEALTH CARE SELECT FMV 18,225 21,821
ISHRES CORE MSCI EUROPE FMV 3,130 3,081
NEUBERGER BERMAN LONG FMV 47,255 49,674
SECTOR SPDR CONSUMER STAPLES FMV 11,502 11,381
SECTOR SPDR UTILITIES FMV 4,290 3,863
TECHNOLOGY SELECT FMV 12,775 19,633
VANGUARD MSCI PACIFIC FMV 17,453 17,719
VANGUARD FTSE ALL WORLD FMV 18,542 20,659
WESTERN ASSET CORE BOND FMV 99,975 104,102

TY 2023 OtherExpensesSchedule
Name:
THE MCALLISTER FOUNDATION
EIN:
36-2648725
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INVESTMENT FEES 12,482 12,482   0
INSURANCE 750 750   0
PROFESSIONAL SUBSCRIPTIONS 815 815   0
FILING FEE 15 15   0
OFFICE SUPPLIES 216 216   0


TY 2023 OtherIncomeSchedule2
Name:
THE MCALLISTER FOUNDATION
EIN:
36-2648725
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
MERRILL LYNCH - NONDIVIDEND DISTRIBUTIONS 83 83 83
MERRILL LYNCH - NONDIVIDEND DISTRIBUTIONS 176 176 176
MERRILL LYNCH - NONDIVIDEND DISTRIBUTIONS 157 157 157


TY 2023 TaxesSchedule
Name:
THE MCALLISTER FOUNDATION
EIN:
36-2648725
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FOREIGN TAX WITHHELD 384 384   0
EXCISE TAX 1,096 0   0