Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
right arrowDo not enter social security numbers on this form as it may be made public.
right arrowGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
For calendar year 2023, or tax year beginning 01-01-2023 , and ending 12-31-2023
Name of foundation
THE JONATHAN B AND GLORIA A DETWILER
FAMILY FOUNDATION
Number and street (or P.O. box number if mail is not delivered to street address)5803 KENNETT PIKE A
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
WILMINGTON, DE19807
A Employer identification number

20-8017815
B Telephone number (see instructions)

(610) 933-4225
C right arrow
G Check all that apply:

D 1. Foreign organizations, check here............. right arrow
2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow
E right arrow
H Check type of organization:
F right arrow
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)right arrow$12,115,524J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule)  
2 Check right arrow.............
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities... 325,756 319,656  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 101,123
b Gross sales price for all assets on line 6a 787,248
7 Capital gain net income (from Part IV, line 2)... 0
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).......      
12 Total. Add lines 1 through 11........ 426,879 319,656  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0 0   0
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
8,018 0   0
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
85,192 85,192   0
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
11,387 0   0
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule).......        
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 104,597 85,192   0
25 Contributions, gifts, grants paid....... 546,000 546,000
26 Total expenses and disbursements. Add lines 24 and 25 650,597 85,192   546,000
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -223,718
b Net investment income (if negative, enter -0-) 234,464
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2023)
Form 990-PF (2023)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.) 		Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing.............      
2 Savings and temporary cash investments......... 175,774 112,272 112,272
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow        
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) right arrow  
Less: allowance for doubtful accounts right arrow        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule) 1,838,911 Click to see attachment
List of Attached Documents:
// Content
1,619,637 		1,345,659
b Investments—corporate stock (attach schedule)....... 7,221,855 Click to see attachment
List of Attached Documents:
// Content
6,903,488 		9,411,932
c Investments—corporate bonds (attach schedule)....... 855,642 Click to see attachment
List of Attached Documents:
// Content
1,233,067 		1,245,661
11 Investments—land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule)..........      
14 Land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
15 Other assets (describe right arrow)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 10,092,182 9,868,464 12,115,524
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe right arrow)    
23 Total liabilities (add lines 17 through 22)......... 0 0
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here right arrow
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions...........    
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here right arrow
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........ 10,092,182 9,868,464
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds 0 0
29 Total net assets or fund balances (see instructions)..... 10,092,182 9,868,464
30 Total liabilities and net assets/fund balances (see instructions). 10,092,182 9,868,464
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
10,092,182
2
Enter amount from Part I, line 27a .....................
2
-223,718
3
Other increases not included in line 2 (itemize) right arrow
3
0
4
Add lines 1, 2, and 3 ..........................
4
9,868,464
5
Decreases not included in line 2 (itemize) right arrow
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
9,868,464
Form 990-PF (2023)
Form 990-PF (2023)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)		 (b)
How acquired
P—Purchase
D—Donation 		(c)
Date acquired
(mo., day, yr.) 		(d)
Date sold
(mo., day, yr.)
1 a PUBLICLY TRADED SECURITIES   2023-01-01 2023-12-31
b PUBLICLY TRADED SECURITIES   2022-01-01 2023-12-31
c CAPITAL GAINS DIVIDENDS P    
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 188,043   215,271 -27,228
b 571,440   610,714 -39,274
c 27,765     27,765
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       -27,228
b       -39,274
c       27,765
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 -38,737
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ................... 		Bracket 3  
Part V
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here right arrow and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions) 1 3,259
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2 0
3 Add lines 1 and 2........................... 3 3,259
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 3,259
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 9,372
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld .......... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 9,372
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. Click to see attachment
List of Attached Documents:
// Content
8 0
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10 6,113
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow6,113 Refundedright arrow 11 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 4
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. right arrow$ 0(2) On foundation managers.right arrow$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
round bullet By language in the governing instrument, or
round bullet By state legislation that effectively amends the governing instrument so that no mandatory directions
that conflict with the state law remain in the governing instrument? ................
6
Yes
 
7
Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
and Part XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrowPA
b
If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
8b
Yes
 
9
Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
or 4942(j)(5) for calendar year 2023 or the taxable year beginning in 2023? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
9
 
No
10
Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
and addresses. ...............................
10
 
No
11
At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
11
 
No
12
Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
advisory privileges? If "Yes," attach statement. See instructions.................
12
 
No
13
Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
13
Yes
 
Website addressright arrowN/A
14
The books are in care ofright arrowPOWDERMILL FINANCIAL SOLUTIONS Telephone no.right arrow (302) 658-7796

Located atright arrow5803 KENNETT PIKE STE AWILMINGTONDE ZIP+4right arrow19807
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........right arrow
and enter the amount of tax-exempt interest received or accrued during the year ........right arrow
15
 
16 At any time during calendar year 2023, did the foundation have an interest in or a signature or other authority over YesNo
a bank, securities, or other financial account in a foreign country? .................
16   No
See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country right arrow
Form 990-PF (2023)
Form 990-PF (2023)
Page 5
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required
File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
Yes
No
1a
During the year did the foundation (either directly or indirectly):
(1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........
1a(1)
 
No
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
1a(3)
 
No
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
 
No
(5) Transfer any income or assets to a disqualified person (or make any of either available
for the benefit or use of a disqualified person)? ......................
1a(5)
 
No
(6) Agree to pay money or property to a government official? (Exception. Check "No"
if the foundation agreed to make a grant to or to employ the official for a period
after termination of government service, if terminating within 90 days.) ...............
1a(6)
 
No
b
If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........
1b
 
 
c
Organizations relying on a current notice regarding disaster assistance check here ........right arrow
d
Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
that were not corrected before the first day of the tax year beginning in 2023? .............
1d
 
No
2
Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
a
At the end of tax year 2023, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2023?....................
2a
 
No
If "Yes," list the years right arrow20, 20, 20, 20
b
Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
(relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
to all years listed, answer "No" and attach statement—see instructions.) ..............
2b
 
 
c
If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
right arrow20, 20, 20, 20
3a
Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
any time during the year? ..............................
3a
 
No
b
If "Yes," did it have excess business holdings in 2023 as a result of (1) any purchase by the foundation
or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
if the foundation had excess business holdings in 2023.) .....................
3b
 
 
4a
Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
4a
 
No
b
Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2023? ..
4b
 
No
Form 990-PF (2023)
Form 990-PF (2023)
Page 6
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required (continued)
5a
During the year did the foundation pay or incur any amount to:
Yes
No
(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........
5a(1)
 
No
(2) Influence the outcome of any specific public election (see section 4955); or to carry
on, directly or indirectly, any voter registration drive? ....................
5a(2)
 
No
(3) Provide a grant to an individual for travel, study, or other similar purposes? .............
5a(3)
 
No
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
 
No
(5) Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals? .............
5a(5)
 
No
b
If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........
5b
 
 
c
Organizations relying on a current notice regarding disaster assistance check .........right arrow
d
If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
tax because it maintained expenditure responsibility for the grant? .................
5d
 
 
If "Yes," attach the statement required by Regulations section 53.4945–5(d).
6a
Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
a personal benefit contract? .............................
6a
 
No
b
Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
6b
 
No
If "Yes" to 6b, file Form 8870.
7a
At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
7a
 
No
b
If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....
7b
 
 
8
Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
excess parachute payment during the year? .........................
8
 
No
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors
1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
(a) Name and address (b) Title, and average
hours per week
devoted to position 		(c) Compensation
 (If not paid, enter
-0-) 		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
other allowances
GLORIA A DETWILER TRUSTEE
1.00 		0 0 0
2399 GULF OF MEXICO DR C-1
LONGBOAT KEY,FL34228
JAMES B DETWILER MANAGING TRUSTEE
1.00 		0 0 0
937 VIRGINIA AVE NE
ATLANTA,GA30306
RALPH P DETWILER TRUSTEE
1.00 		0 0 0
1761 GEORGE WASHINGTON WAY
RICHLAND,WA99354
2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
(a) Name and address of each employee paid more than $50,000 (b) Title, and average
hours per week
devoted to position 		(c) Compensation (d) Contributions to
employee benefit
plans and deferred
compensation 		(e) Expense account,
other allowances
NONE
Total number of other employees paid over $50,000...................right arrow 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)
3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
NONE
Total number of others receiving over $50,000 for professional services.............right arrow0
Part VIII-A
Summary of Direct Charitable Activities
List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
1  
2  
3  
4  
Part VIII-B
Summary of Program-Related Investments (see instructions)
Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
1  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................right arrow0
Form 990-PF (2023)
Form 990-PF (2023)
Page 8
Part IX
Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)
1
Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
purposes:
a
Average monthly fair market value of securities...................
1a
11,434,769
b
Average of monthly cash balances.......................
1b
296,693
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
11,731,462
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
0
2
Acquisition indebtedness applicable to line 1 assets..................
2
0
3
Subtract line 2 from line 1d.........................
3
11,731,462
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
175,972
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
11,555,490
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
577,775
Part X
Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow and do not complete this part.)
1
Minimum investment return from Part IX, line 6..................
1
577,775
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
3,259
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
3,259
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
574,516
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
574,516
6
Deduction from distributable amount (see instructions).................
6
0
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
574,516
Part XI
Qualifying Distributions (see instructions)
1
Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
a
Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
1a
546,000
b
Program-related investments—total from Part VIII-B..................
1b
0
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
 
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
 
b
Cash distribution test (attach the required schedule) .................
3b
 
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
546,000
Form 990-PF (2023)
Form 990-PF (2023)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2022 		(c)
2022 		(d)
2023
1 Distributable amount for 2023 from Part X, line 7 574,516
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only....... 446,367
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2022:
a From 2018......  
b From 2019......  
c From 2020......  
d From 2021......  
e From 2022......  
f Total of lines 3a through e ........ 0
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 546,000
a Applied to 2022, but not more than line 2a 446,367
b Applied to undistributed income of prior years
(Election required—see instructions)..... 		0
c Treated as distributions out of corpus (Election
required—see instructions)........ 		0
d Applied to 2023 distributable amount..... 99,633
e Remaining amount distributed out of corpus 0
5 Excess distributions carryover applied to 2023. 0 0
(If an amount appears in column (d), the
same amount must be shown in column (a).)
6Enter the net total of each column as
indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 0
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		0
c Enter the amount of prior years’ undistributed
income for which a notice of deficiency has
been issued, or on which the section 4942(a)
tax has been previously assessed...... 		0
d Subtract line 6c from line 6b. Taxable amount
—see instructions ........... 		0
e Undistributed income for 2022. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		0
f Undistributed income for 2023. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2024 .......... 		474,883
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) ....... 		0
8 Excess distributions carryover from 2018 not
applied on line 5 or line 7 (see instructions) ... 		0
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		0
10 Analysis of line 9:
a Excess from 2019....  
b Excess from 2020....  
c Excess from 2021....  
d Excess from 2022....  
e Excess from 2023....  
Form 990-PF (2023)
Form 990-PF (2023)
Page 10
Part XIII
Private Operating Foundations (see instructions and Part VI-A, question 9)
1a If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2023, enter the date of the ruling ...... right arrow
 
b Check box to indicate whether the organization is a private operating foundation described in section or
2a Enter the lesser of the adjusted net
income from Part I or the minimum
investment return from Part IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2023 (b) 2022 (c) 2021 (d) 2020
         
b 85% (0.85) of line 2a .........          
c Qualifying distributions from Part XI,
line 4 for each year listed ..... 		         
d Amounts included in line 2c not used directly
for active conduct of exempt activities .......... 		         
e Qualifying distributions made directly
for active conduct of exempt activities.
Subtract line 2d from line 2c .... 		         
3 Complete 3a, b, or c for the
alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......          
(2) Value of assets qualifying
under section 4942(j)(3)(B)(i)		          
b “Endowment" alternative test— enter 2/3
of minimum investment return shown in
Part IX, line 6 for each year listed .. 		         
c “Support" alternative test—enter:
(1) Total support other than gross
investment income (interest,
dividends, rents, payments
on securities loans (section
512(a)(5)), or royalties) .... 		         
(2) Support from general public
and 5 or more exempt
organizations as provided in
section 4942(j)(3)(B)(iii).... 		         
(3) Largest amount of support
from an exempt organization		          
(4) Gross investment income          
Part XIV
Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)
1Information Regarding Foundation Managers:
aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
Check here right arrow
aThe name, address, and telephone number or email address of the person to whom applications should be addressed:
bThe form in which applications should be submitted and information and materials they should include:
cAny submission deadlines:
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
Form 990-PF (2023)
Form 990-PF (2023)
Page 11
Part XIV
Supplementary Information (continued)
3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient If recipient is an individual,
show any relationship to
any foundation manager
or substantial contributor
 Foundation
status of
recipient 		Purpose of grant or
contribution 		Amount
Name and address (home or business)
aPaid during the year

AGAPE YOUTH AND FAMILY CENTER

2210 MARIETTA BLVD NW
ATLANTA,GA30318 		    ANNUAL FUND 15,000

ANN'S HEART WOMEN'S SHELTER

35 HALL ST SUITE 301
PHOENIXVILLE,PA19460 		    ANNUAL FUND 55,000

BARNSTONE ART FOR KIDS

388 WEST POTHOUSE RD
PHOENIXVILLE,PA19460 		    ANNUAL FUND 45,000

BRIDGING VOICES

PO BOX 86033
PORTLAND,OR97286 		    ANNUAL FUND 10,000

CLACKAMAS WOMEN'S SERVICES

256 WARNER MILNE R
OREGON CITY,OR97045 		    ANNUAL FUND 5,000

CODE GIRLS UNITED

1203 HIGHWAY 2 STE 31
KALISPELL,MT59901 		    ANNUAL FUND 25,000

DRAWCHANGE

215 CHESTER AVE
ATLANTA,GA30316 		    ANNUAL FUND 25,000

EMMAUS HOUSE

1017 HAND AARON DR SW
ATLANTA,GA30315 		    ANNUAL FUND 25,000

FINANCIAL BEGINNINGS OREGON

2705 E BURNSIDE STE 214
PORTLAND,OR97214 		    ANNUAL FUND 10,000

GESU SCHOOL

1700 W THOMPSON ST
PHILADELPHIA,PA19121 		    ANNUAL FUND 100,000

GIRLS FIRST

1208 GREEN ST
NORRISTOWN,PA19401 		    ANNUAL FUND 7,500

GREATER PORTLAND AREA AMBUCS

2408 SW CANBY CT
PORTLAND,OR97219 		    ANNUAL FUND 8,000

HEALTH CARE ACCESS

100 FIRST AVE PO BOX 591
PHOENIXVILLE,PA19460 		    ANNUAL FUND 20,000

HOPE GIVERS

631 LINWOOD AVE NE
ATLANTA,GA30306 		    ANNUAL FUND 20,000

HOPE SPRINGS EQUESTRIAN THERAPY

2434 MALEHORN RD
CHESTER SPRINGS,PA19425 		    ANNUAL FUND 3,000

LUND

50 JOY DRIVE
SOUTH BURLINGTON,VT05403 		    ANNUAL FUND 10,000

OPERATION WARM

PO BOX 822431
PHILADELPHIA,PA19182 		    WINTER COATS 7,500

PHOENIXVILLE AREA COMMUNITY SERVICES

101 BUCHANAN ST
PHOENIXVILLE,PA19460 		    ANNUAL FUND 50,000

SPARROW FUND

124 THIRD AVE
PHOENIXVILLE,PA19460 		    ANNUAL FUND 5,000

BLACK UNITED FUND OF OREGON

2828 NE ALBERTA ST
PORTLAND,OR97211 		    ANNUAL FUND 10,000

THE FAMILY PLACE

319 US ROUTE 5 SOUTH
NORWICH,VT05032 		    ANNUAL FUND 15,000

TRELLIS FOR TOMORROW

35 HALL ST SUITE 302
PHOENIXVILLE,PA19460 		    ANNUAL FUND 10,000

UPPER VALLEY HAVEN

713 HARTFORD AVE
WHITE RIVER JUNCTION,VT05001 		    ANNUAL FUND 5,000

VARIETY- THE CHILDREN'S CHARITY OF THE DELAWARE VALLEY

2950 POTSHOP RD BOX 609
WORCESTER,PA19490 		    ANNUAL FUND 15,000

VISIONS FOR CREATIVE HOUSING SOLUTIONS

8 SUNRISE FARM LANE
ENFIELD,NH03748 		    ANNUAL FUND 20,000

WAYPOINT

464 CHESTNUT ST
MANCHESTER,NH03105 		    ANNUAL FUND 15,000

MOM'S HOUSE OF GREATER PHILADELPHIA

865 SOUTH MAIN ST
PHOENIXVILLE,PA19460 		    ANNUAL FUND 10,000
Total .................................right arrow 3a 546,000
bApproved for future payment
Total ................................. right arrow 3b 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 12
Part XV-A
Analysis of Income-Producing Activities
Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
Related or exempt
function income
(See instructions.)
1Program service revenue: (a)
Business code 		(b)
Amount 		(c)
Exclusion code 		(d)
Amount
a
b
c
d
e
f
gFees and contracts from government agencies          
2 Membership dues and assessments ....          
3 Interest on savings and temporary cash
investments ........... 		         
4 Dividends and interest from securities ....     14 325,756  
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 ............ 		    18 101,123  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue: a
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 0 426,879 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
426,879
(See worksheet in line 13 instructions to verify calculations.)
Part XV-B
Relationship of Activities to the Accomplishment of Exempt Purposes
Line No.
DownArrow 		Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to
the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
instructions.)
Form 990-PF (2023)
Form 990-PF (2023)
Page 13
Part XVI
Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
1
Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
Yes
No
a
Transfers from the reporting foundation to a noncharitable exempt organization of:
(1) Cash...................................
1a(1)
 
No
(2) Other assets.................................
1a(2)
 
No
b
Other transactions:
(1) Sales of assets to a noncharitable exempt organization....................
1b(1)
 
No
(2) Purchases of assets from a noncharitable exempt organization..................
1b(2)
 
No
(3) Rental of facilities, equipment, or other assets.......................
1b(3)
 
No
(4) Reimbursement arrangements...........................
1b(4)
 
No
(5) Loans or loan guarantees.............................
1b(5)
 
No
(6) Performance of services or membership or fundraising solicitations................
1b(6)
 
No
c
Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
1c
 
No
d
If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
(a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
2a
Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
b
If "Yes," complete the following schedule.

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


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


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description

TY 2023 AccountingFeesSchedule
Name:
THE JONATHAN B AND GLORIA A DETWILER
 
FAMILY FOUNDATION
EIN:
20-8017815
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING 8,018 0   0

TY 2023 InvestmentsCorpBondsSchedule
Name:
THE JONATHAN B AND GLORIA A DETWILER
 
FAMILY FOUNDATION
EIN:
20-8017815
Name of Bond End of Year Book Value End of Year Fair Market Value
GOLDMAN SACHS BK CD 2.75% 1/9/2024 40,407 39,966
ISHARES FLOATING RATE BOND ETF (FLOT) 270,091 268,286
VANGUARD INTERMEDIATE-TERM TAX-EXEMPT FUND ADMIRAL SHARES 157,492 151,158
VANGUARD SHORT-TERM BOND INDEX FUND ETF SHARES (BSV) 263,777 245,925
VANGUARD SHORT-TERM INVESTMENT GRAD FUND (VFSTX) 301,300 340,208
FIRST BANK 5.3% 01/05/24 (31925YAJ1) 50,000 50,000
JPMORGAN 5.4% 09/12/24 (46656MXL0) 100,000 100,132
BANK OF CA 5.3% 03/28/24 (05961SRC0) 50,000 49,986

TY 2023 InvestmentsCorpStockSchedule
Name:
THE JONATHAN B AND GLORIA A DETWILER
 
FAMILY FOUNDATION
EIN:
20-8017815
Name of Stock End of Year Book Value End of Year Fair Market Value
ABBVIE INC 33,065 38,742
ABRDN BLOOMBERG ALL COMMODITY LONGER DATED ETF 40,416 32,578
AIR PRODUCTS AND CHEMICALS INC 41,399 47,915
ALPHABET INC 55,821 111,752
AMAZON.COM INC 70,549 258,298
AMERICAN EXPRESS CO 72,505 78,683
AMETEK INC 15,068 29,845
AMGEN INC. 28,746 36,002
APPLE INC 44,637 110,127
ASML HOLDING NV 25,147 37,846
AUTODESK INC 52,213 43,826
AUTONATION INC 38,723 60,072
BANK OF AMERICA CORP 20,099 29,630
BERKSHIRE HATHAWAY INC 42,449 51,716
BROADCOM INC 30,167 122,787
CONAGRA BRANDS INC 19,006 17,196
COSTCO WHOLESALE CORP 25,412 52,806
CSX CORP 36,744 39,004
CUMMINS INC 69,468 68,277
DFA GLOBAL ALLOCATION 25/75 PORTFOLIO INST CLASS (DGTSX) 114,994 117,575
DFA INFLATION-PROTECTED SEC PTF (DIPSX) 155,615 134,179
DFA U.S. SMALL CAP VALUE PORTFOLIO INST CLASS (DFSVX) 156,067 300,242
DFA US CORE EQUITY 2 (DFQTX) 48,196 120,149
DIMENSIONAL US MARKETWIDE VALUE ETF (DFUV) 176,750 280,304
EATON CORPORATION PLC 41,309 69,838
ELI LILLY AND CO 24,714 64,121
ENERGY SELECT SECTOR SPDR FUND (XLE) 43,536 58,688
EOG RESOURCES INC 38,375 60,475
EPR PROPERTIES 5,195 9,448
EQUITY RESIDENTIAL 46,368 36,696
FIDELITY MSCI INFORMATION TECHNOLOGY INDEX ETF (FTEC) 117,223 226,233
FIDELITY MSCI UTILITIES INDEX ETF (FUTY) 32,825 37,183
FIRST TRUST NASDAQ CLEAN EDGE SMART GRID INFRASTRUCTURE (GRID) 35,383 41,884
FIRST TRUST VALUE LINE DIVIDEND INDEX FUND (FVD) 65,621 91,260
GENERAL DYNAMICS CORP 18,678 32,459
GENERAL ELECTRIC CO 9,796 31,907
GENPACT LTD 18,857 17,702
GOLDMAN SACHS GQG PARTNERS INTL OPPORTUNITIES FUND INST (GSIMX) 271,350 349,134
GOLDMAN SACHS GROUP INC 15,750 27,004
GOLDMAN SACHS INNOVATE EQUITY ETF (GINN) 40,241 43,200
HOME DEPOT INC 21,256 29,457
INVESCO FTSE RAFI US 1000 ETF (PRF) 41,225 70,400
INVESCO QQQ TRUST 51,886 94,190
INVESCO S&P 500 EQUAL WEIGHT CONSUMER STAPLES ETF (RSPS) 37,493 43,956
INVESCO S&P 500 EQUAL WEIGHT HEALTH CARE ETF (RSPH) 82,090 113,164
INVESCO S&P 500 EQUAL WEIGHT INDUSTRIALS ETF (RSPN) 56,132 113,164
INVESCO S&P SMALLCAP 600 REVENUE ETF (RWJ) 28,808 31,072
INVESCO ULTRA SHORT DURATION ETF (GSY) 150,330 149,640
ISHARES CORE S&P MID-CAP ETF (IJH) 82,875 138,575
ISHARES CORE S&P U.S. VALUE ETF (IUSV) 100,905 168,660
ISHARES MORNINGSTAR SMALL-CAP GROWTH ETF (ISCG) 40,273 52,800
ISHARES MSCI ACWI ETF (ACWI) 90,573 133,319
ISHARES MSCI EAFE ETF (EFA) 59,514 79,117
ISHARES RUSSELL 1000 GROWTH ETF (IWF) 136,271 227,377
ISHARES RUSSELL 1000 VALUE ETF (IWD) 87,938 133,853
ISHARES RUSSELL TOP 200 VALUE INDEX FUND (IWX) 28,253 59,645
ISHARES U.S. FINANCIALS ETF (IYF) 54,569 89,680
JOHNSON & JOHNSON 17,893 18,809
MASTERCARD INC 25,840 34,121
MORGAN STANLEY 15,832 37,207
MOTOROLA SOLUTIONS INC 34,693 48,529
NEXTERA ENERGY INC 45,719 39,481
PALO ALTO NETWORKS INC 27,441 58,976
PHILLIPS 66 6,988 12,116
PIMCO ENHANCED SHORT MATURITY ACTIVE EXCHANGE-TRADED FUND (MINT) 237,848 235,804
PIMCO INCOME FUND INSTITUTIONAL CLASS (PIMIX) 345,645 330,012
PROLOGIS INC REIT 26,778 39,990
PUBLIC STORAGE PFD (PSA+J) 30,600 25,668
SALESFORCE.COM INC 18,104 24,998
SPDR BLOOMBERT CONVERTIBLE SEC (CWB) 77,750 106,421
SPDR BLACKSTONE SENIOR LOAN ETF (SRLN) 30,869 28,303
SPDR DOW JONES INDUSTRIAL AVERAGE ETF TRUST (DIA) 136,996 212,932
SPDR GOLD SHARES (GLD) 119,850 143,377
SPDR S&P DIVIDEND ETF (SDY) 133,819 193,704
SPDR TR UNIT SER 1 (SPY) 171,847 332,242
STARBUCKS CORP 6,884 8,641
SYNOPSYS INC 15,278 48,916
T ROWE PRICE HEALTH SCIENCES FUND (PRHSX) 87,944 96,767
T. ROWE PRICE CAPITAL APPRECIATION FUND (PRWCX) 458,251 515,469
T. ROWE PRICE TOTAL RETURN FUND I CLASS (PTKIX) 190,776 162,187
T-MOBILE US INC 71,448 88,181
UNITED PARCEL SERVICE INC 18,796 31,446
UTILITIES SELECT SECTOR SPDR FUND (XLU) 85,805 94,995
VANGUARD DIVIDEND APPRECIATION ETF (VIG) 179,666 318,818
VANGUARD EMERGING MARKETS GOVET BOND INDEX FUND ETF SHARES (VWOB) 73,000 63,750
VANGUARD EMERGING MARKETS FTSE (VWO) 40,912 39,867
VANGUARD REAL ESTATE INDEX FUND ETF SHARES (VNQ) 87,085 108,241
VANGUARD WELLESLEY INCOME FUND ADMIRAL SHARES (VWIAX) 338,609 321,502
VISA INC 34,775 49,466
VODAFONE GROUP PLC 17,870 8,047
WALT DISNEY CO 34,981 20,315
WISDOMTREE EUROPE HEDGED EQUITY FUND 43,152 66,417
WISDOMTREE U.S. MIDCAP DIVIDEND FUND 20,844 35,867
XTRACKERS MSCI EAFE HEDGED EQUITY ETF 86,297 111,310
AVANTIS US SMALL CAP (AVUV) 19,585 22,450
CENCORA INC (COR) 20,493 44,157
FREEPORT-MCMORAN INC (FCX) 13,800 14,899
LULULEMON ATHLETICA (LULU) 9,426 12,782
XYLETM INC (XYL) 16,482 17,154
SELECT SECTOR INDUSTRIAL (XLI) 37,949 42,746

TY 2023 InvestmentsGovtObligationsSch
Name:
THE JONATHAN B AND GLORIA A DETWILER
 
FAMILY FOUNDATION
EIN:
20-8017815
US Government Securities - End of Year Book Value:

1,619,637
US Government Securities - End of Year Fair Market Value:

1,345,659
State & Local Government Securities - End of Year Book Value:


0
State & Local Government Securities - End of Year Fair Market Value:


0


TY 2023 OtherProfessionalFeesSchedule
Name:
THE JONATHAN B AND GLORIA A DETWILER
 
FAMILY FOUNDATION
EIN:
20-8017815
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INVESTMENT MGMT 85,192 85,192   0


TY 2023 TaxesSchedule
Name:
THE JONATHAN B AND GLORIA A DETWILER
 
FAMILY FOUNDATION
EIN:
20-8017815
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FOREIGN TAXES PAID 1,387 0   0
EXCISE TAX 10,000 0   0