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
CLARY GARDEN FOUNDATION

Number and street (or P.O. box number if mail is not delivered to street address)588 W CHESTNUT ST
Room/suite

City or town, state or province, country, and ZIP or foreign postal code
COSHOCTON, OH43812

A Employer identification number

31-1684851

B Telephone number (see instructions)

(740) 622-6524

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

$5,269,237J Accounting method: Cash Accrual
Other (specify)
(Part I, column (d) must be on cash basis.)

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


1	Contributions, gifts, grants, etc., received (attach schedule)	3,656,357
2	Check .............
3	Interest on savings and temporary cash investments	28,589		28,589	28,589
4	Dividends and interest from securities...	43,184		43,184	43,184
5a	Gross rents............	14,400		14,400	14,400
b	Net rental income or (loss) 9,499
6a	Net gain or (loss) from sale of assets not on line 10	List of Attached Documents: // Content	-102,635
b	Gross sales price for all assets on line 6a 1,587,602
7	Capital gain net income (from Part IV, line 2)...
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	58,966		58,966
12	Total. Add lines 1 through 11........	3,698,861		86,173	145,139
13	Compensation of officers, directors, trustees, etc.	57,280				57,280
14	Other employee salaries and wages......	85,921				85,921
15	Pension plans, employee benefits.......	13,399				13,399
16a	Legal fees (attach schedule).........
b	Accounting fees (attach schedule).......	List of Attached Documents: // Content	3,766			3,766
c	Other professional fees (attach schedule)....	List of Attached Documents: // Content	18,076	15,576		2,500
17	Interest...............
18	Taxes (attach schedule) (see instructions)...	List of Attached Documents: // Content	61			61
19	Depreciation (attach schedule) and depletion...	List of Attached Documents: // Content	45,831	2,678	2,678
20	Occupancy..............	2,223		2,223	2,223
21	Travel, conferences, and meetings.......	2,641				2,641
22	Printing and publications..........	1,394				1,394
23	Other expenses (attach schedule).......	List of Attached Documents: // Content	55,521	28		55,493
24	Total operating and administrative expenses.
	Add lines 13 through 23..........	286,113		20,505	4,901	222,455
25	Contributions, gifts, grants paid.......	0				0
26	Total expenses and disbursements. Add lines 24 and 25	286,113		20,505	4,901	222,455
27	Subtract line 26 from line 12:
a	Excess of revenue over expenses and disbursements	3,412,748
b	Net investment income (if negative, enter -0-)			65,668
c	Adjusted net income (if negative, enter -0-)...				140,238

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.............	11,027	70,113	70,113
	2	Savings and temporary cash investments.........	311,996	3,198,824	3,198,824
	3	Accounts receivable
		Less: allowance for doubtful accounts	713
	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..........		300	300
	10a	Investments—U.S. and state government obligations (attach schedule)
	b	Investments—corporate stock (attach schedule).......
	c	Investments—corporate bonds (attach schedule).......
	11	Investments—land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	12	Investments—mortgage loans.............
	13	Investments—other (attach schedule)..........
	14	Land, buildings, and equipment: basis 2,407,221
		Less: accumulated depreciation (attach schedule) 525,494	1,417,512	List of Attached Documents: // Content 1,881,727	2,000,000
	15	Other assets (describe )
	16	Total assets (to be completed by all filers—see the
		instructions. Also, see page 1, item I)	1,741,248	5,150,964	5,269,237
	17	Accounts payable and accrued expenses..........	9,473	9,818
	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).........	9,473	9,818
		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........	1,731,775
	27	Paid-in or capital surplus, or land, bldg., and equipment fund
	28	Retained earnings, accumulated income, endowment, or other funds		5,141,146
	29	Total net assets or fund balances (see instructions).....	1,731,775	5,141,146
	30	Total liabilities and net assets/fund balances (see instructions).	1,741,248	5,150,964

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

1,731,775

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

3,412,748

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

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

5,144,523

Decreases not included in line 2 (itemize) right arrow

List of Attached Documents:

// Content

3,377

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

5,141,146

Form 990-PF (2023)

Page 3

Part IV

Capital Gains and Losses for Tax on Investment Income

(a) List and describe the kind(s) of property sold (e.g., real estate, 2-story brick warehouse; or common stock, 200 shs. MLC Co.)		(b) How acquired P—Purchase D—Donation	(c) Date acquired (mo., day, yr.)	(d) Date sold (mo., day, yr.)
1a
b
c
d
e

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

Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69
(i) F.M.V. as of 12/31/69	(j) Adjusted basis as of 12/31/69	(k) Excess of col. (i) over col. (j), if any
a
b
c
d
e

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

Part V

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

1a	Exempt operating foundations described in section 4940(d)(2), check here and enter “N/A" on line 1.
	Date of ruling or determination letter: (attach copy of letter if necessary–see instructions)	1	913
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	913
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	913
6	Credits/Payments:

a	2023 estimated tax payments and 2022 overpayment credited to 2023	6a	300
b	Exempt foreign organizations—tax withheld at source......	6b
c	Tax paid with application for extension of time to file (Form 8868)...	6c
d	Backup withholding erroneously withheld ..........	6d

7	Total credits and payments. Add lines 6a through 6d..............		7	300
8	Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. List of Attached Documents: // Content		8	2
9	Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......		9	615
10	Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...		10
11	Enter the amount of line 10 to be: Credited to 2024 estimated tax	Refunded	11

Form 990-PF (2023)

Page 4

Part VI-A

Statements Regarding Activities

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

Yes

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

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

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

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

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

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

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

(1) On the foundation. right arrow

$ (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? ................

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 . Click to see attachment

List of Attached Documents:

// Content

Yes

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

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

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

Yes

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

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

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

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

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

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

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

Yes

Website address right arrow

WWW.CLARYGARDENS.ORG

The books are in care of right arrow

WILLIAM GIVEN Telephone no. right arrow

(740) 622-6524

Located at right arrow

2073 BUENA VISTA DRIVECOSHOCTONOH ZIP+4 right arrow

43812

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

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

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

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

16 No

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

Form 990-PF (2023)

Page 5

Part VI-B

Statements Regarding Activities for Which Form 4720 May Be Required

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

Yes

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

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

1a(1)

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

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

1a(2)

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

1a(3)

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

1a(4)

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

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

1a(5)

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

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

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

1a(6)

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

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

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

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

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

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

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

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

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

If "Yes," list the years right arrow

20, 20, 20, 20

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

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

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

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

20, 20, 20, 20

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

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

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

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

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

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

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

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

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

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

Form 990-PF (2023)

Page 6

Part VI-B

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

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

Yes

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

5a(1)

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

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

5a(2)

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

5a(3)

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

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

5a(4)

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

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

5a(5)

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Part VII

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

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

(a) Name and address	(b) Title, and average hours per week devoted to position	(c) Compensation (If not paid, enter -0-)
PAUL GOLDEN	TRUSTEE 0.34	0
27616 SR 643 COSHOCTON,OH43812	TRUSTEE 0.34	0
TOM EDWARDS	SECRETARY 0.34	0
1961 OTSEGO AVENUE COSHOCTON,OH43812	SECRETARY 0.34	0
WILLIAM GIVEN	PRESIDENT/TR 0.34	0
2073 BUENA VISTA DRIVE COSHOCTON,OH43812	PRESIDENT/TR 0.34	0
JANDI M ADAMS	DIRECTOR 40.00	57,280
PO BOX 254 WARSAW,OH43844	DIRECTOR 40.00	57,280
DOROTHY SKOWRUNSKI	TRUSTEE 0.34	0
30929 TR 329 WARSAW,OH43844	TRUSTEE 0.34	0
DELIA MEEK	TRUSTEE 0.34	0
1867 SOUTH 14TH STREET COSHOCTON,OH43812	TRUSTEE 0.34	0
FRANK CUGLIARI	TRUSTEE 0.34	0
2070 BUENA VISTA DRIVE COSHOCTON,OH43812	TRUSTEE 0.34	0

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


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









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

Form 990-PF (2023)

Page 7

Part VII

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

3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000	(b) Type of service	(c) Compensation
NONE

Total number of others receiving over $50,000 for professional services............. right arrow

Part VIII-A

Summary of Direct Charitable Activities

List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc.	Expenses
1	2023 ACCOMPLISHMENTS ---------------------- -CONTINUING TO HOST OUTDOOR EVENTS. - WE COMPLETED OUR PAVILION AND POND/HILLSIDE WATERFALL PROJECTS & OUR EVENT GARDEN.	222,455
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	N/A
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...................

3,065,085

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

195,898

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

108,620

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

3,369,603

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

3,369,603

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

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

50,544

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

3,319,059

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

165,953

Part X

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

and do not complete this part.)

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

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

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

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

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

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

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

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

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

Part XI

Qualifying Distributions (see instructions)

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

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

222,455

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

510,051

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. .......

732,506

Form 990-PF (2023)

Page 9

Part XII

Undistributed Income (see instructions)

		(a) Corpus	(b) Years prior to 2022	(c) 2022	(d) 2023
1 Distributable amount for 2023 from Part X, line 7
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only.......
b Total for prior years:20 , 20, 20
3 Excess distributions carryover, if any, to 2022:
a From 2018......
b From 2019......
c From 2020......
d From 2021......
e From 2022......
f Total of lines 3a through e ........
4Qualifying distributions for 2023 from Part
XI, line 4: $ 732,506
a Applied to 2022, but not more than line 2a
b Applied to undistributed income of prior years (Election required—see instructions).....
c Treated as distributions out of corpus (Election required—see instructions)........
d Applied to 2023 distributable amount.....
e Remaining amount distributed out of corpus		732,506
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		732,506
b Prior years’ undistributed income. Subtract line 4b from line 2b ..........
c Enter the amount of prior years’ undistributed income for which a notice of deficiency has been issued, or on which the section 4942(a) tax has been previously assessed......
d Subtract line 6c from line 6b. Taxable amount —see instructions ...........
e Undistributed income for 2022. Subtract line 4a from line 2a. Taxable amount—see instructions .............
f Undistributed income for 2023. Subtract lines 4d and 5 from line 1. This amount must be distributed in 2024 ..........
7 Amounts treated as distributions out of corpus to satisfy requirements imposed by section 170(b)(1)(F) or 4942(g)(3) (Election may be required - see instructions) .......
8 Excess distributions carryover from 2018 not applied on line 5 or line 7 (see instructions) ...
9 Excess distributions carryover to 2024. Subtract lines 7 and 8 from line 6a ......
10 Analysis of line 9:
a Excess from 2019....
b Excess from 2020....
c Excess from 2021....
d Excess from 2022....
e Excess from 2023....

Form 990-PF (2023)

Page 10

Part XIII

Private Operating Foundations (see instructions and Part VI-A, question 9)

1a If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2023, enter the date of the ruling ...... right arrow

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
	140,238	37,667	32,865	7,722	218,492
b 85% (0.85) of line 2a .........	119,202	32,017	27,935	6,564	185,718
c Qualifying distributions from Part XI, line 4 for each year listed .....	732,506	420,304	121,886	29,000	1,303,696
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 ....	732,506	420,304	121,886	29,000	1,303,696
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 ..	110,635	25,111	30,119	5,148	171,013
c “Support" alternative test—enter:
(1) Total support other than gross investment income (interest, dividends, rents, payments on securities loans (section 512(a)(5)), or royalties) ....
(2) Support from general public and 5 or more exempt organizations as provided in section 4942(j)(3)(B)(iii)....
(3) Largest amount of support from an exempt organization
(4) Gross investment income

Part XIV

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

1Information Regarding Foundation Managers:

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

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

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

Check here right arrow

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

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

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

cAny submission deadlines:

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

Form 990-PF (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

Total ................................. 3a

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.)
aPROGRAMS					14,838
bFACILITY RENTALS					29,586
c
d
e
f
gFees and contracts from government agencies
2 Membership dues and assessments ....
3 Interest on savings and temporary cash investments ...........			25	28,589
4 Dividends and interest from securities ....			25	43,184
5 Net rental income or (loss) from real estate:
aDebt-financed property......
bNot debt-financed property.....			25	9,499
6 Net rental income or (loss) from personal property
7 Other investment income .....
8 Gain or (loss) from sales of assets other than inventory ............			26	-102,635
9 Net income or (loss) from special events:
10 Gross profit or (loss) from sales of inventory
11 Other revenue: aMISCELLANEOUS			25	8,219
bUNREALIZED GAIN/LOSS			25	6,323
c
d
e
12 Subtotal. Add columns (b), (d), and (e) ..				-6,821	44,424

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

37,603

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

Part XV-B

Relationship of Activities to the Accomplishment of Exempt Purposes

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

Form 990-PF (2023)

Page 13

Part XVI

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

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

Yes

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

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

1a(1)

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

1a(2)

Other transactions:

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

1b(1)

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

1b(2)

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

1b(3)

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

1b(4)

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

1b(5)

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

1b(6)

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

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

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

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

If "Yes," complete the following schedule.

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

Sign Here

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

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

Form 990-PF (2023)

Additional Data

Software ID:
Software Version:

Form 990PF - Special Condition Description:

Special Condition Description

- TIN:

TY 2023 AccountingFeesSchedule

Name:

CLARY GARDEN FOUNDATION

EIN:

31-1684851

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
TAX/ACCOUNTING FEES	1,890			1,890
PAYROLL PROCESSING	1,876			1,876

- TIN:

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

TY 2023 DepreciationSchedule

Name:

CLARY GARDEN FOUNDATION

EIN:

31-1684851

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
LAND - 584 CHESTNUT ST	2014-07-03	16,368
BUILDING - 584 CHESTNUT ST	2014-07-03	63,632	19,668	S/L	27.5000	2,314	2,314	2,314
SECURITY SYSTEM	2014-11-04	1,874	1,530	S/L	10.0000	188	188	188
FURNACE - BEST HEATING & AIR	2014-12-15	2,639	1,422	S/L	15.0000	176	176	176
BUILDINGS & IMPROVEM	2001-08-29	250,000	133,333	S/L	40.0000	6,250
BUILDING-DUTTON PROP	2005-08-24	64,401	44,651	S/L	25.0000	2,576
BUILDING - RESTROOMS	2008-11-13	71,672	40,615	S/L	25.0000	2,867
EQUIPMENT	2005-04-15	12,403	12,403	S/L	10.0000
LAND	2001-08-29	200,000
LAND IMPROVEMENTS	2001-08-29	52,065	44,433	S/L	25.0000	2,082
LAND	2003-10-23	40,560
POLE REMOVAL	2005-07-05	32,680
ROHR EXCAVATION	2005-09-27	8,800
MELICK CONSTRUCTION-	2005-12-19	24,962
SITE WORK - LAND IMP	2005-12-15	95,887
LAND-DUTTON PROPERTY	2005-08-24	25,000
PARKINGDRIVES	2007-07-01	17,925	11,114	S/L	25.0000	717
SIGN	2008-06-27	3,235	3,128	S/L	15.0000	107
THEATER IN THE RAVIN	2008-10-09	51,889
ROSE GARDEN	2008-11-21	51,443
PARKING DRIVES	2008-08-29	7,160	4,103	S/L	25.0000	287
LAND IMPROVEMENTS	2008-10-07	10,905
LAND IMP- OPEN THE G	2008-08-17	13,466
INSTALL FENCE & GATE	2009-06-01	2,380	2,380	S/L	10.0000
SIGNAGE - ENTRANCE	2009-06-01	170	170	S/L	10.0000
REST ROOM - ADD'L CO	2009-06-01	209	209	S/L	10.0000
ROSE GARDEN	2009-06-01	6,265	6,265	S/L	10.0000
2010 PROPERTY IMPROV	2010-06-01	16,647	16,647	S/L	10.0000
WHEELCHAIR ACCESS	2011-04-22	3,790	3,790	S/L	10.0000
CHILDRENS GARDEN	2011-08-12	35,898	35,898	S/L	10.0000
GAZEBO	2011-12-13	13,731	13,731	S/L	10.0000
GAZEBO - 2012 EXPEND	2012-06-15	11,634	11,634	S/L	10.0000
CHILDRENS GARDEN RAILING	2012-06-15	2,240	2,240	S/L	10.0000
BRIDGE - CHILDRENS AREA	2013-05-14	5,670	5,481	S/L	10.0000	189
GOLF CART	2013-05-23	1,900	1,900	S/L	7.0000
DELL COMPUTER	2013-06-20	803	803	S/L	3.0000
CEDAR OUTDOOR FURNITURE	2013-04-19	614	594	S/L	10.0000	20
CHILDRENS TOWER- CRAFTSMAN AT LARGE	2014-08-25	20,999	17,499	S/L	10.0000	2,100
EXMARK LAZER MOWER	2014-04-17	8,244	7,145	S/L	10.0000	824
TRAILER	2014-12-16	600	480	S/L	10.0000	60
PUSH MOWER 21"	2014-12-16	126	126	S/L	5.0000
2014 F & F ADDITIONS	2014-12-15	738	597	S/L	10.0000	73
PARKING LOT - COMPTON HOUSE	2015-01-12	4,800	1,536	S/L	25.0000	192
PARKING AREA & RETAINING WALL COMPTON	2015-04-01	5,700	1,767	S/L	25.0000	228
FREUND BRIDGE REBUILD	2017-08-03	4,870	524	S/L	25.0000	97
SPRINGHOUSE WALL, SIDEWALK & DRAINAGE REPAIR	2017-02-03	12,142	1,427	S/L	25.0000	243
UNDERGROUND ELECTRIC PROJECT	2018-07-11	29,475	6,632	S/L	20.0000	1,474
2015 POLARIS RANGER	2019-04-04	5,075	4,198	200DB	5.0000	585
LANDSCAPING PROJECT	2019-08-07	3,300	1,015	150DB	15.0000	228
STORM DOORS AND INTERIOR DOORS	2019-09-13	4,145	350	S/L	39.0000	106
TENT PAD EXPANSION AND GRAVEL	2019-09-20	4,850	1,491	150DB	15.0000	336
JOHN DEERE ATV	2020-02-04	3,000	1,750	S/L	5.0000	600
CONCRETE PAD	2020-04-28	26,000	4,622	S/L	15.0000	1,734
PAVILLION FAST TRACK	2021-11-23	121,886	9,141	S/L	15.0000	8,126
PAVILLION PROJECT	2022-06-30	39,207	531	S/L	39.0000	980
EVENT GARDEN	2022-12-28	352,990	368	S/L	39.0000	8,824
POND PROJECT	2022-07-08	28,106	322	S/L	39.0000	703
WEDDING ENHANCEMENT	2023-12-08	510,051		S/L	39.0000	545

- TIN:

TY 2023 ExplnOfNonFilingWithAGStmt

Name:

CLARY GARDEN FOUNDATION

EIN:

31-1684851

Statement:

OHIO DOES NOT REQUIRE A COPY TO BE SENT TO THE ATTORNEY GENERAL'S OFFICE. OHIO DOES REQUIRE ONLINE REPORTING OF SELECTED INFORMATION.

- TIN:

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

TY 2023 GainLossSaleOtherAssetsSch

Name:

CLARY GARDEN FOUNDATION

EIN:

31-1684851

Name	Date Acquired	How Acquired	Date Sold	Gross Sales Price	Basis	Total (net)
TD AMERITRADE 3511 ST NO 1099	2022-09	PURCHASE	2023-06	503,314	506,421	-3,107
TD AMERITRADE 3511 LT NO 1099	2022-02	PURCHASE	2023-03	518,517	573,836	-55,319
PERSHING 6982 ST COVERED	2023-02	PURCHASE	2023-11	255,000	255,000
PERSHING 6982 LT COVERED	2022-10	PURCHASE	2023-12	112,466	142,492	-30,026
PERSHING 6982 LT NON-COVERED	2022-02	PURCHASE	2023-10	198,305	212,488	-14,183

- TIN:

TY 2023 LandEtcSchedule2

Name:

CLARY GARDEN FOUNDATION

EIN:

31-1684851

Category / Item	Cost / Other Basis	Accumulated Depreciation	Book Value	End of Year Fair Market Value
FIXED ASSETS	1,835,261	525,494	1,309,767	2,000,000
LAND	571,960		571,960

- TIN:

TY 2023 OtherDecreasesSchedule

Name:

CLARY GARDEN FOUNDATION

EIN:

31-1684851

Description	Amount
ROUNDING ADJUSTMENT	5
P/P ADJUSTMENT	3,372

- TIN:

TY 2023 OtherExpensesSchedule

Name:

CLARY GARDEN FOUNDATION

EIN:

31-1684851

Description	Revenue and Expenses per Books	Net Investment Income	Disbursements for Charitable Purposes
EXPENSES
EVENT EXPENSES	5,968		5,968
GROUNDS EXPENSE	4,683		4,683
HORTICULTURAL SUPPLIES	5,767		5,767
INSURANCE	8,309		8,309
LICENSE & DUES	405		405
REPAIRS & MAINTENANCE	10,581		10,581
SUPPLIES	1,320		1,320
UTILITIES	15,602		15,602
DONATION FUND PROJECT	2,304		2,304
VOLUNTEER PROGRAM	354		354
STATE FILING FEE	200		200
P/Y FEDERAL INCOME TAX	28	28

- TIN:

TY 2023 OtherIncomeSchedule2

Name:

CLARY GARDEN FOUNDATION

EIN:

31-1684851

Description	Revenue And Expenses Per Books	Adjusted Net Income
PROGRAMS	14,838	14,838
FACILITY RENTALS	29,586	29,586
MISCELLANEOUS	8,219	8,219
UNREALIZED GAIN/LOSS	6,323	6,323

- TIN:

TY 2023 OtherProfessionalFeesSchedule

Name:

CLARY GARDEN FOUNDATION

EIN:

31-1684851

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
OUTSIDE CONSULTING	15,576	15,576
CONTRACT/PROFESSIONAL SERVICES	2,500			2,500

- TIN:

TY 2023 TaxesSchedule

Name:

CLARY GARDEN FOUNDATION

EIN:

31-1684851

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
PROPERTY TAXES	61			61