TY 2023 Form 990PF

- TIN:

Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation

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

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

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

OMB No. 1545-0047

2023

Open to Public Inspection

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

Name of foundation
Max and Selma Kupferberg Family Foundation

% Foundation Source

Number and street (or P.O. box number if mail is not delivered to street address)Foundation Source 501 Silverside Rd
Room/suite

City or town, state or province, country, and ZIP or foreign postal code
Wilmington, DE198091377

A Employer identification number

06-1636082

B Telephone number (see instructions)

(800) 839-1754

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

$8,372,391J 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)	0
2	Check .............
3	Interest on savings and temporary cash investments	18,082		18,082
4	Dividends and interest from securities...	262,121		262,121
5a	Gross rents............
b	Net rental income or (loss)
6a	Net gain or (loss) from sale of assets not on line 10		140,136
b	Gross sales price for all assets on line 6a 2,221,201
7	Capital gain net income (from Part IV, line 2)...			141,665
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	1,381	1,381
12	Total. Add lines 1 through 11........	421,720		423,249
13	Compensation of officers, directors, trustees, etc.	0
14	Other employee salaries and wages......
15	Pension plans, employee benefits.......
16a	Legal fees (attach schedule).........
b	Accounting fees (attach schedule).......
c	Other professional fees (attach schedule)....	List of Attached Documents: // Content	46,423	45,423	1,000
17	Interest...............
18	Taxes (attach schedule) (see instructions)...	List of Attached Documents: // Content	4,682	1,682
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	21,200	384	20,816
24	Total operating and administrative expenses.
	Add lines 13 through 23..........	72,305		47,489	21,816
25	Contributions, gifts, grants paid.......	413,750			413,750
26	Total expenses and disbursements. Add lines 24 and 25	486,055		47,489	435,566
27	Subtract line 26 from line 12:
a	Excess of revenue over expenses and disbursements	-64,335
b	Net investment income (if negative, enter -0-)			375,760
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	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.........	436,262	239,887	239,887
	3	Accounts receivable 3,636
		Less: allowance for doubtful accounts	1,237	3,636	3,636
	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)	101,328	List of Attached Documents: // Content 141,737	140,984
	b	Investments—corporate stock (attach schedule).......	3,509,273	List of Attached Documents: // Content 3,522,956	4,553,364
	c	Investments—corporate bonds (attach schedule).......	3,460,943	List of Attached Documents: // Content 3,536,474	3,412,099
	11	Investments—land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	12	Investments—mortgage loans.............
	13	Investments—other (attach schedule)..........	15,515	List of Attached Documents: // Content 15,533	22,421
	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)	7,524,558	7,460,223	8,372,391
	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 )
	23	Total liabilities (add lines 17 through 22).........	0	0
		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........
	27	Paid-in or capital surplus, or land, bldg., and equipment fund
	28	Retained earnings, accumulated income, endowment, or other funds	7,524,558	7,460,223
	29	Total net assets or fund balances (see instructions).....	7,524,558	7,460,223
	30	Total liabilities and net assets/fund balances (see instructions).	7,524,558	7,460,223

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

7,524,558

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

-64,335

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

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

7,460,223

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 .

7,460,223

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	Publicly-traded Securities
b
c
d
e

(e) Gross sales price		(g) Cost or other basis plus expense of sale	(h) Gain or (loss) (e) plus (f) minus (g)
a	2,221,201	2,079,536	141,665
b
c
d
e

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			141,665
b
c
d
e

2	Capital gain net income or (net capital loss)	If gain, also enter in Part I, line 7 If (loss), enter -0- in Part I, line 7	2	141,665
3	Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
	If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0- in Part I, line 8 ...................		3

Part V

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

1a	Exempt operating foundations described in section 4940(d)(2), check here and enter “N/A" on line 1.
	Date of ruling or determination letter: (attach copy of letter if necessary–see instructions)	1	5,223
b	All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2	Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-)	2
3	Add lines 1 and 2...........................	3	5,223
4	Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-)	4
5	Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- .....	5	5,223
6	Credits/Payments:

a	2023 estimated tax payments and 2022 overpayment credited to 2023	6a	3,374
b	Exempt foreign organizations—tax withheld at source......	6b	0
c	Tax paid with application for extension of time to file (Form 8868)...	6c	1,900
d	Backup withholding erroneously withheld ..........	6d

7	Total credits and payments. Add lines 6a through 6d..............		7	5,274
8	Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. List of Attached Documents: // Content		8	0
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	51
11	Enter the amount of line 10 to be: Credited to 2024 estimated tax51	Refunded	11

Form 990-PF (2023)

Page 4

Part VI-A

Statements Regarding Activities

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

Yes

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

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

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

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

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

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

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

(1) On the foundation. right arrow

$ (2) On foundation managers. right arrow

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

on foundation managers. right arrow

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

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

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

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

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

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

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

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

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

By language in the governing instrument, or

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

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

Yes

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

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

Yes

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

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

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

Yes

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

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

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

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

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

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

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

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

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

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

Yes

Website address right arrow

N/A

The books are in care of right arrow

Foundation Source Telephone no. right arrow

(800) 839-1754

Located at right arrow

501 Silverside Road Suite 123WilmingtonDE ZIP+4 right arrow

198091377

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

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

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

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

16 No

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

Form 990-PF (2023)

Page 5

Part VI-B

Statements Regarding Activities for Which Form 4720 May Be Required

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

Yes

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

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

1a(1)

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

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

1a(2)

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

1a(3)

Yes

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

1a(4)

Yes

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

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

1a(5)

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

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

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

1a(6)

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

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

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

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

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

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

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

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

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

If "Yes," list the years right arrow

20, 20, 20, 20

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

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

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

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

20, 20, 20, 20

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

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

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

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

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

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

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

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

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

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

Form 990-PF (2023)

Page 6

Part VI-B

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

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

Yes

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

5a(1)

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

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

5a(2)

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

5a(3)

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

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

5a(4)

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

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

5a(5)

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Part VII

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

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

(a) Name and address	(b) Title, and average hours per week devoted to position	(c) Compensation (If not paid, enter -0-)	(d) Contributions to employee benefit plans and deferred compensation	(e) Expense account, other allowances
Rhoda Kupferberg Joss	Trustee 1.0	0	0	0
Foundation Source 501 Silverside Rd Wilmington,DE198091377	Trustee 1.0	0	0	0
Saul Kupferberg	Trustee 1.0	0	0	0
Foundation Source 501 Silverside Rd Wilmington,DE198091377	Trustee 1.0	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










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

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

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 (2023)

Page 8

Part IX

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

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

purposes:

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

7,894,143

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

380,851

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

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

8,274,994

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

8,274,994

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

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

124,125

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

8,150,869

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

407,543

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

407,543

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

5,223

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

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

5,223

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

402,320

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

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

402,320

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

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

402,320

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 ..........

435,566

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. .......

435,566

Form 990-PF (2023)

Page 9

Part XII

Undistributed Income (see instructions)

		(a) Corpus	(c) 2022	(d) 2023
1 Distributable amount for 2023 from Part X, line 7				402,320
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only.......			420,130
b Total for prior years:2021, 2020, 2019
3 Excess distributions carryover, if any, to 2022:
a From 2018......
b From 2019......
c From 2020......
d From 2021......
e From 2022......
f Total of lines 3a through e ........
4Qualifying distributions for 2023 from Part
XI, line 4: $ 435,566
a Applied to 2022, but not more than line 2a			420,130
b Applied to undistributed income of prior years (Election required—see instructions).....
c Treated as distributions out of corpus (Election required—see instructions)........
d Applied to 2023 distributable amount.....				15,436
e Remaining amount distributed out of corpus		0
5 Excess distributions carryover applied to 2023.
(If an amount appears in column (d), the same amount must be shown in column (a).)
6Enter the net total of each column as indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5		0
b Prior years’ undistributed income. Subtract line 4b from line 2b ..........
c Enter the amount of prior years’ undistributed income for which a notice of deficiency has been issued, or on which the section 4942(a) tax has been previously assessed......
d Subtract line 6c from line 6b. Taxable amount —see instructions ...........
e Undistributed income for 2022. Subtract line 4a from line 2a. Taxable amount—see instructions .............
f Undistributed income for 2023. Subtract lines 4d and 5 from line 1. This amount must be distributed in 2024 ..........				386,884
7 Amounts treated as distributions out of corpus to satisfy requirements imposed by section 170(b)(1)(F) or 4942(g)(3) (Election may be required - see instructions) .......
8 Excess distributions carryover from 2018 not applied on line 5 or line 7 (see instructions) ...
9 Excess distributions carryover to 2024. Subtract lines 7 and 8 from line 6a ......		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....	0

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 4942(j)(3) or4942(j)(5)

2a Enter the lesser of the adjusted net income from Part I or the minimum investment return from Part IX for each year listed ..........	Tax year	Prior 3 years			(e) Total
	(a) 2023	(b) 2022	(c) 2021	(d) 2020	(e) Total

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).)

NONE

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

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

Check here right arrow

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

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

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

cAny submission deadlines:

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

Form 990-PF (2023)

Page 11

Part XIV

Supplementary Information (continued)

3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient	If recipient is an individual, show any relationship to any foundation manager or substantial contributor	Foundation status of recipient	Purpose of grant or contribution	Amount
Name and address (home or business)		Foundation status of recipient	Purpose of grant or contribution	Amount
aPaid during the year
AMERICAN CIVIL LIBERTIES UNION FOUNDATION INC 125 BROAD ST 18TH FLOOR NEW YORK,NY10004	N/A	PC	General & Unrestricted	1,500
ANTI-DEFAMATION LEAGUE 605 3RD AVE NEW YORK,NY10158	N/A	PC	General & Unrestricted	3,000
BELMONT CHILD CARE ASSOCIATION INC 2150 HEMPSTEAD TPKE ELMONT,NY11003	N/A	PC	General & Unrestricted	1,000
CALVARY HOSPITAL INC 1740 EASTCHESTER RD BRONX,NY10461	N/A	PC	General & Unrestricted	8,500
CENTER FOR BOOKS ARTS INCORPORATED 1974 28 W 27TH ST FL 3 NEW YORK,NY10001	N/A	PC	General & Unrestricted	2,000
EQUAL JUSTICE INITIATIVE 122 COMMERCE ST MONTGOMERY,AL36104	N/A	PC	General & Unrestricted	1,500
FOOTSTEPS INC 114 JOHN ST UNIT 930 NEW YORK,NY10272	N/A	PC	General & Unrestricted	3,000
FREEDOM FROM RELIGION FOUNDATION INC PO BOX 750 MADISON,WI53701	N/A	PC	General & Unrestricted	750
HANDEL AND HAYDN SOCIETY 9 HARCOURT ST STE 101 BOSTON,MA02116	N/A	PC	General & Unrestricted	25,000
HIAS INC PO BOX 97077 WASHINGTON,DC20090	N/A	PC	General & Unrestricted	1,000
LOUIS ARMSTRONG HOUSE MUSEUM 3456 107TH ST CORONA,NY11368	N/A	PC	General & Unrestricted	10,000
MUSEUM OF SCIENCE 1 SCIENCE PARK BOSTON,MA02114	N/A	PC	General & Unrestricted	1,000
NATIONAL ORGANIZATION FOR RARE DISORDERS INC PO BOX 4110 WOBURN,MA01888	N/A	PC	General & Unrestricted	3,000
PATIENT AIRLIFT SERVICES 7110 REPUBLIC AIRPORT STE 202 FARMINGDALE,NY11735	N/A	PC	Capital Campaign	5,000
PATIENT AIRLIFT SERVICES 7110 REPUBLIC AIRPORT STE 202 FARMINGDALE,NY11735	N/A	PC	Charitable Event	5,000
PATIENT AIRLIFT SERVICES 7110 REPUBLIC AIRPORT STE 202 FARMINGDALE,NY11735	N/A	PC	General & Unrestricted	75,000
PLANNED PARENTHOOD FEDERATION OF AMERICA INC 123 WILLIAMS ST 10TH FL NEW YORK,NY10038	N/A	PC	General & Unrestricted	3,500
PLANNED PARENTHOOD LEAGUE OF MASSACHUSETTS INC 1055 COMMONWEALTH AVE BOSTON,MA02215	N/A	PC	General & Unrestricted	5,000
PLANNED PARENTHOOD OF GREATER NEW YORK HCSR 26 BLEECKER ST NEW YORK,NY10012	N/A	PC	General & Unrestricted	5,000
QUEENS BOTANICAL GARDEN SOCIETY INC 4350 MAIN ST FLUSHING,NY11355	N/A	PC	Education Center Project	50,000
QUEENS BOTANICAL GARDEN SOCIETY INC 4350 MAIN ST FLUSHING,NY11355	N/A	PC	General & Unrestricted	5,000
QUEENS BOTANICAL GARDEN SOCIETY INC 4350 MAIN ST FLUSHING,NY11355	N/A	PC	Charitable Event	5,000
QUEENS COLLEGE FOUNDATION INC 6530 KISSENA BLVD FLUSHING,NY11367	N/A	PC	For Internships at Kupferberg Center for the Arts	5,000
QUEENS COLLEGE FOUNDATION INC 6530 KISSENA BLVD FLUSHING,NY11367	N/A	PC	Revelations Schooltime Performance Series (To support the presentation of arts-in-education performances for students in grades PreK-12 and our free ticket program for low-income Queens public schools), The Max and Selma Kupferberg Program Endowment, Programming Support (To support new and expanded programming and partnerships that support KCA's artistic vision and deepen our community engagement both on- and off-campus), General Operating Support, The Kupferberg Arts Incubator Project (To support the final phase of the multi-year artist residency of QC professor and multimedia artist Chlo Bass, whose Incubator project explores social and racial issues), and Queens Rising (To fund a portion of the part-time salary of the Queens Rising Project Coordinator, who leads the planning and administrative aspects of this important borough-wide initiative)	175,000
RAMAPO FOR CHILDREN INC PO BOX 266 RHINEBECK,NY12572	N/A	PC	Scholarships for developmentally disabled campers	5,000
ROSIES PLACE INC 889 HARRISON AVE BOSTON,MA02118	N/A	PC	General & Unrestricted	500
SOUTHERN POVERTY LAW CENTER INC 400 WASHINGTON AVE MONTGOMERY,AL36104	N/A	PC	General & Unrestricted	2,000
THE NATIONAL ADRENAL DISEASES FOUNDATION INC PO BOX 95149 NEWTON,MA02495	N/A	PC	General & Unrestricted	2,000
UNITARIAN UNIVERSALIST SERVICE COMMITTEE INC 689 MASSACHUSETTS AVE CAMBRIDGE,MA02139	N/A	PC	General & Unrestricted	2,000
UNIVERSITY OF MASSACHUSETTS FOUNDATION INC 100 CARLSON AVE NEWTON,MA02459	N/A	PC	For the sole benefit of WUMB Radio, University of Massachusetts, Boston	1,000
WGBH EDUCATIONAL FOUNDATION ONE GUEST ST BOSTON,MA02135	N/A	PC	General & Unrestricted	1,500
Total ................................. 3a				413,750

bApproved for future payment

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

Form 990-PF (2023)

Page 12

Part XV-A

Analysis of Income-Producing Activities

Enter gross amounts unless otherwise indicated.	Unrelated business income		Excluded by section 512, 513, or 514		(e) Related or exempt function income (See instructions.)
1Program service revenue:	(a) Business code	(b) Amount	(c) Exclusion code	(d) Amount	(e) Related or exempt function income (See instructions.)
a
b
c
d
e
f
gFees and contracts from government agencies
2 Membership dues and assessments ....
3 Interest on savings and temporary cash investments ...........			14	18,082
4 Dividends and interest from securities ....			14	262,121
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 .....
8 Gain or (loss) from sales of assets other than inventory ............			18	140,136
9 Net income or (loss) from special events:
10 Gross profit or (loss) from sales of inventory
11 Other revenue: aK-1 Inc/Loss			14	1,381
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) ..				421,720

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

421,720

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

Part XV-B

Relationship of Activities to the Accomplishment of Exempt Purposes

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

Form 990-PF (2023)

Page 13

Part XVI

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

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

Yes

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

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

1a(1)

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

1a(2)

Other transactions:

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

1b(1)

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

1b(2)

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

1b(3)

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

1b(4)

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

1b(5)

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

1b(6)

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

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

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

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

If "Yes," complete the following schedule.

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

Sign Here

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

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

Form 990-PF (2023)

Additional Data

Software ID:
Software Version:

Form 990PF - Special Condition Description:

Special Condition Description

- TIN:

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

TY 2023 DepreciationSchedule

Name:

Max and Selma Kupferberg Family Foundation

EIN:

06-1636082

Description of Property	Date Acquired	Cost or Other Basis	Prior Years' Depreciation	Computation Method	Rate / Life (# of years)	Current Year's Depreciation Expense	Net Investment Income	Adjusted Net Income	Cost of Goods Sold Not Included

- TIN:

TY 2023 InvestmentsCorpBondsSchedule

Name:

Max and Selma Kupferberg Family Foundation

EIN:

06-1636082

Name of Bond	End of Year Book Value	End of Year Fair Market Value
ABBVIE INC - 3.600% - 05/14/20	29,049	29,442
ADVANCE AUTO PATRS INC NOTE -	61,983	64,422
AIR PRODUCTS AND CHEMICALS - 1	26,102	23,640
AMAZON - 4.550% - 12/01/2027	35,131	35,565
AMAZON.COM INC - 4.650% - 12/0	53,809	56,541
AMERICAN EXPRESS CO - 3.950% -	34,419	34,439
AMERICAN HONDA FIN CORP - 1.20	29,905	28,433
AMERICAN TOWER CORP - 3.375% -	28,905	28,752
ANALOG DEVICES INC - 3.500% -	33,511	34,191
ARES CAP CORP - 4.250% - 03/01	39,848	39,102
AUTODESK INC - 3.500% - 06/15/	73,962	72,849
BALL CORP - 4.875% - 03/15/202	77,716	69,744
BANK AMER CORP BOND PERPETUAL	73,541	73,719
BANK NEW YORK MELLON - 3.700%	51,303	46,770
BANK OF AMERICA CORP NOTE - 3.	30,670	29,303
BK OF AMERICA CORP BOND PERPET	29,092	29,928
BOEING CO - 4.875% - 05/01/202	39,728	34,828
BOEING CO NOTE CALL MAKE WHOLE	50,321	47,260
CDW LLC - 5.500% - 12/01/2024	74,800	69,781
CDW LLC / CDW FIN CORP - 4.125	41,168	39,154
CENTENE CORP - 4.625% - 12/15/	71,316	71,909
CHARTER COMM - 4.500% - 02/01/	23,464	24,959
CHENIERE ENERGY INC SER B NOTE	76,792	73,123
CIGNA CORP - 4.375% - 10/15/20	29,537	29,741
CITIGROUP INC BOND PERPETUAL -	58,344	55,368
CITIGROUP INC BOND PERPETUAL -	15,230	15,182
CONAGRA BRANDS INC - 4.300% -	31,364	29,840
CONSTELLATION BRANDS - 3.150%	7,426	7,435
CROWN AMERS LLC SER B - 4.750%	55,832	54,480
CROWN CASTLE INC NOTE - 3.700%	28,655	28,962
CROWN CASTLE INT - 1.350% - 07	44,940	42,460
ELANCO ANIMAL HEALTHINC - 4.90	67,456	67,352
ENCOMPASS HEALTH CORP - 4.500%	26,600	28,708
EQUIFAX INC - 2.600% - 12/01/2	28,361	29,211
EQUINIX INC - 1.250% - 07/15/2	26,775	28,222
EQUINIX INC - 2.900% - 11/18/2	49,928	47,535
EXPEDIA GROUP INC NOTE CALL MA	44,880	39,969
GLOBAL PAYMENTS INC NOTE - 2.6	45,066	43,605
HCA INC - 5.250% - 06/15/2026	31,552	30,113
HOME DEPOT INC - 2.125% - 09/1	32,767	32,920
HOME DEPOT INC - 4.900% - 04/1	55,553	56,509
HUMANA INC - 3.950% - 03/15/20	31,781	29,342
IHS MARKIT LTD - 3.625% - 05/0	44,892	44,483
INTUIT CO - 1.350% - 07/15/202	59,944	54,077
INTUIT NOTE - 5.125% - 09/15/2	29,905	31,031
JB HUNT TRANSPRT - 3.850% - 03	20,429	19,908
JP MORGAN CHASE PERP SR NT - 6	34,455	29,940
JPMORGAN CHASE & CO - 4.125% -	30,719	29,425
JPMORGAN CHASE AND CO. PERPETU	28,275	29,450
KRAFT HEINZ FOODS - 3.000% - 0	63,665	57,668
LENNAR CORP - 4.750% - 11/29/2	53,269	44,951
MCDONALDS CORP - 1.450% - 09/0	40,790	37,865
META PLATFORMS INC - 4.600% -	35,334	35,543
MONDELEZ INTERNATIONAL INC - 1	35,793	33,371
NETFLIX INC - 5.750% - 03/01/2	42,900	39,948
NEXTERA ENERGY CAP HLDGS INC B	29,728	29,741
NEXTERA ENERGY CAP HOLDINGS IN	55,853	55,582
NORTHERN TR CORP - 4.600% - 10	47,138	42,908
ONEOK INC. 5.8500% 1/15/26 - 5	64,879	55,820
ORACLE CORP - 6.150% - 11/09/2	53,167	53,859
ORACLE CORP NOTE - 2.650% - 07	32,852	33,202
PNC FINL SVCS GROUP INC BOND P	32,521	32,031
PNC FINL SVCS GROUP INC NOTE P	37,105	38,838
PROGRESSIVE CORP - 5.375% - 03	20,000	19,825
SBA COMMUNICATIONS CORP SER B	4,187	4,493
SBA COMMUNICATIONS CORP SER B	91,356	86,454
SERVICE CORP INTL NOTE - 4.625	79,687	72,563
STATE ST CORP - 5.625% - 12/15	25,106	24,781
STRYKER CORP - 3.500% - 03/15/	33,784	34,153
T MOBILE US - 5.375% - 04/15/2	55,830	55,189
T MOBILE USA INC NOTE CALL MAK	40,000	38,044
TOLL BROS FIN CORP - 4.875% -	77,680	69,499
TOYOTA MOTOR CREDIT CORP - 5.2	36,178	36,273
UNITED RENTALS NORTH AMER INC	75,980	71,561
VERIZON COMMUNICATIONS INC NOT	39,709	37,157
VORNADO RLTY L P NOTE CALL MAK	50,487	43,295
WALT DISNEY COMPANY - 1.750% -	39,284	39,064
WEC ENERGY GROUP INC - 4.750%	29,565	29,892
WELLS FARGO & CO NEW DEPOSITAR	27,781	24,764
WELLS FARGO &CO BOND PERPETUAL	47,388	50,813
WORKDAY INC NOTE - 3.500% - 04	28,853	29,027
YUM BRANDS INC NOTE CALL MAKE	61,424	60,803

- TIN:

TY 2023 InvestmentsCorpStockSchedule

Name:

Max and Selma Kupferberg Family Foundation

EIN:

06-1636082

Name of Stock	End of Year Book Value	End of Year Fair Market Value
ABBVIE INC	28,707	29,444
ADAMS DIVERSIFIED EQUITY FUND	7,790	8,855
ADOBE SYSTEMS, INC	5,813	11,932
ADVANCED MICRO DEVICES INC	7,823	11,056
AGCO CP	24,993	24,282
AGNICO EAGLE MINES LTD	24,729	30,168
AIR PRODS & CHEM INC	17,772	16,428
ALLIANT CORP	24,090	30,780
ALPHABET INC CL A	24,799	81,019
ALPHABET INC CL C	29,280	35,233
ALPINE GLOBAL PREMIER PROP FD	3,250	1,940
AMAZON COM	53,399	83,566
AMERICAN ELECTRIC POWER INC	23,730	24,366
AMERICAN HOMES 4 RENT	27,998	45,022
AMERICAN TOWER REIT INC	59,969	78,580
AMETEK INC	18,176	24,734
AMPHENOL CORPORATION	19,726	49,565
ANALOG DEVICES INC	15,432	17,870
APARTMENT INCOME REIT CORP	20,622	20,213
APPLE INC	31,171	136,888
ASHLAND GLOBAL HOLDINGS	33,879	35,410
ASML HOLDING NV NY REG SHS	6,000	7,569
ASTRAZENECA	27,069	42,094
AVERY DENNISON CORP	25,746	30,324
BANK OF AMERICA CORP	15,830	20,202
BARINGS GLBL SHORT DURATION HI	9,023	6,720
BLACKROCK GLOBAL FLOATING RATE	3,615	3,714
BOSTON PPTYS INC	15,727	11,929
BOSTON SCIENTIFIC	26,155	37,577
BRIXMOR PPTY GROUP INC COM	15,287	20,943
CAMDEN PPTY TR	19,156	19,858
CDW CORP	8,571	34,098
CENTERPOINT ENERGY	17,680	28,570
CHESAPEAKE ENERGY CORPORATION	26,861	23,082
CHEVRON CORP	65,708	59,664
CHUBB LIMITED	15,201	29,380
CISCO SYSTEMS INC	29,090	27,786
CME GROUP, INC	43,347	54,967
CONOCOPHILLIPS	19,924	23,214
COOPER COMPANIES INC	24,992	26,491
COSTCO WHOLESALE CORPORATION	3,985	6,601
CRH PLC - AMERICAN DEPOSITARY	23,416	34,580
CROWN CASTLE INTL	50,245	45,730
DANAHER CORP	23,956	28,918
DARDEN RESTAURANTS INC	24,502	28,753
DEBT STRATEGY FUND	5,582	5,395
DOLLAR TREE INC	39,768	41,195
EMERSON ELECTRIC CO	24,720	29,199
EOG RESOURCES INC	5,666	6,048
EQUIFAX INC	23,248	40,803
EQUINIX, INC	40,721	53,961
EQUITY LIFESTYLE PRP	20,411	30,614
EQUITY RESIDENTIAL PPTYS TR	25,317	28,317
ESSEX PRTY TR INC	23,082	24,794
EXTRA SPACE STORAGE	32,488	29,180
FIDELITY HIGH INCOME	12,783	11,423
FIRST ENERGY CORP	23,877	24,746
FISERV INC	15,246	18,598
GABELLI DIVIDEND & INCOME TRUS	3,812	4,328
GOLDMAN SACHS GROUP	27,254	28,933
HOME DEPOT INC	52,418	75,894
ICU MEDICAL, INC	26,287	17,455
INVITATION HOMES INC.	3,221	3,650
IRON MOUNTAIN	18,539	24,493
JACOBS SOLUTIONS INC	24,979	28,296
JOHNSON & JOHNSON	49,336	56,270
JP MORGAN CHASE	53,806	102,059
KELLANOVA (FNA KELLOGG CO)	24,188	22,364
KENVUE INC	20,837	22,327
KEURIG DR PEPPER INC	51,929	54,978
KEYSIGHT TECHNOLOGIES INC	10,674	11,932
KIMCO RLTY CORP	29,532	31,368
LAMAR ADVERTISING CO CL A REIT	24,053	26,570
LINDE PLC COM	8,710	12,321
M F S INTRMDT INC TR	7,593	5,360
MACQUARIE/FIRST TRUST GLOBAL I	3,204	2,361
MATCH GROUP INC	29,804	27,375
MCDONALD'S CORP	51,246	97,847
MDU RESOURCES GROUP	21,099	19,800
MEDTRONIC PLC	18,525	16,476
MERCK & CO INC	22,823	27,255
MICROSOFT CORP	96,283	238,784
MONDELEZ INTERNATIONAL INC	23,844	34,404
MORGAN STANLEY	30,369	32,638
NEUBERGER BERMAN REAL ESTATE S	6,520	5,742
NEUBERGER BERMAN SHORT DURATIO	78,843	72,808
NEW YORK COMNTY BANCORP INC	199,949	102,299
NEXTERA ENERGY, INC	63,157	86,371
NIKE INC-CL B	6,578	8,143
NISOURCE INC 6.5% SER B PFD	57,734	54,912
NUTRIEN LTD	13,776	18,814
NVENT ELECTRIC PLC	12,941	32,500
NVIDIA CORP	10,029	12,381
PAYCHEX	13,100	26,800
PIONEER NAT RES CO	24,544	24,737
PNC FINANCIAL GROUP INC	20,891	23,228
PROCTER GAMBLE CO	40,299	49,824
PROLOGIS	42,887	87,844
PUBLIC STORAGE INC	21,794	44,225
QUALCOMM INC	29,483	28,926
REALTY INCOME CORP	35,059	30,031
REXFORD INDUSTRIAL REALTY INC	13,321	21,542
RIO TINTO PLC SPONSORED ADR	12,536	24,200
ROCHE HOLDING LTD ADR	28,917	25,361
ROYCE MICRO CAP TRUST INC	4,445	3,696
S&P GLOBAL INC COM	27,635	48,017
SALESFORCE.COM	24,497	45,260
SBA COMMUNICATIONS CORP	16,125	12,431
SERVICE NOW	9,818	27,553
SIMON PPTY GROUP INC	21,119	34,804
SINGAPORE TELE ADR	23,459	23,830
SUN COMMUNITIES INC	29,225	21,518
TE CONNECTIVITY LTD	20,847	22,480
TEKLA HEALTHCARE INVESTORS	4,079	3,314
TEMPLETON DRAGON FUND	5,583	2,451
TERRENO RLTY CORPCOM	22,511	21,935
TEXAS INSTRUMENTS INC	13,932	29,831
THE COCA-COLA CO	41,222	42,724
THE GABELLI GLOBAL DEAL FD	1,767	1,608
THE GABELLI GLOBAL UTILITY & I	4,565	6,590
THERMO FISHER SCIENTIFIC INC	23,584	27,601
TJX COMPANIES INC	40,204	63,322
UNION PACIFIC	57,703	76,633
UNITEDHEALTH GROUP INC	17,057	47,382
URBAN EDGE PROPERTIES	13,016	14,036
VENTAS INC	28,718	22,877
VICI PROPERTIES INC	42,555	44,345
VIRTUS ALLIANZGI ART IN TECH O	4,062	3,480
VISA INC	18,563	42,958
VOYA GLOBAL ADVANTAGE AND PR	891	852
WAL-MART STORES INC	19,193	22,859
WALT DISNEY HOLDINGS CO	16,438	13,544
WASTE MANAGEMENT INC	21,304	33,134
WATSCO INC	11,097	32,135
WEC ENERGY GROUP, INC	28,813	27,355
WELLS FARGO & CO	20,719	24,610
WELLS FARGO ADVANTAGE INCOME O	4,203	3,260
WELLTOWER INC.	24,576	30,207
WEYERHAEUSER CO	11,792	15,229
WILLIAMS COS	20,891	24,381
WORKDAY INC	22,882	34,508

- TIN:

TY 2023 InvestmentsGovtObligationsSch

Name:

Max and Selma Kupferberg Family Foundation

EIN:

06-1636082

US Government Securities - End of Year Book Value:

141,737

US Government Securities - End of Year Fair Market Value:

140,984

State & Local Government Securities - End of Year Book Value:

State & Local Government Securities - End of Year Fair Market Value:

- TIN:

TY 2023 InvestmentsOtherSchedule2

Name:

Max and Selma Kupferberg Family Foundation

EIN:

06-1636082

Category/ Item	Listed at Cost or FMV	Book Value	End of Year Fair Market Value
BROOKFIELD INFRASTRUCTURE PART		15,533	22,421

- TIN:

TY 2023 OtherExpensesSchedule

Name:

Max and Selma Kupferberg Family Foundation

EIN:

06-1636082

Description	Revenue and Expenses per Books	Net Investment Income	Disbursements for Charitable Purposes
Administrative Fees	20,566		20,566
Bank Charges	110	110
K-1 Exp BROOKFIELD INFRASTRUCT	274	274
State or Local Filing Fees	250		250

- TIN:

TY 2023 OtherIncomeSchedule2

Name:

Max and Selma Kupferberg Family Foundation

EIN:

06-1636082

Description	Revenue And Expenses Per Books	Net Investment Income	Adjusted Net Income
K-1 Inc/Loss BROOKFIELD INFRASTRUCTURE PARTNERS L	1,381	1,381

- TIN:

TY 2023 OtherProfessionalFeesSchedule

Name:

Max and Selma Kupferberg Family Foundation

EIN:

06-1636082

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
Administration of Foundation	1,000			1,000
Investment Management Services	45,423	45,423

- TIN:

TY 2023 TaxesSchedule

Name:

Max and Selma Kupferberg Family Foundation

EIN:

06-1636082

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
990-PF Estimated Tax for 2023	3,000
Foreign Tax Paid	1,682	1,682