TY 2023 Form 990

- TIN:

SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service

Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization

THE NASPGHAN FOUNDATION

Employer identification number

76-0585072

Part I

Reason for Public Charity Status (All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:

An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

Enter the number of supported organizations ...............................

Provide the following information about the supported organization(s).

(i) Name of supported organization	(ii) EIN	(iv) Is the organization listed in your governing document?		(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(i) Name of supported organization	(ii) EIN	Yes	No	(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)


Total

For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.

Cat. No. 11285F

Schedule A (Form 990) 2023

Page 2

Part II

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") ..	1,543,373	1,387,107	1,700,963	1,904,598	1,740,118	8,276,159
2	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf ....						0
3	The value of services or facilities furnished by a governmental unit to the organization without charge..						0
4	Total. Add lines 1 through 3	1,543,373	1,387,107	1,700,963	1,904,598	1,740,118	8,276,159
5	The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) ..						2,811,601
6	Public support. Subtract line 5 from line 4.						5,464,558

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(f) Total
7	Amounts from line 4..	1,543,373	1,387,107	1,700,963	1,904,598	1,740,118	8,276,159
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...	110,280	93,673	92,653	104,663	134,614	535,883
9	Net income from unrelated business activities, whether or not the business is regularly carried on..						0
10	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..						0
11	Total support. Add lines 7 through 10						8,812,042

Gross receipts from related activities, etc. (see instructions) ..................

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................ right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2023 (line 6, column (f) divided by line 11, column (f)) .........

62.012 %

Public support percentage for 2022 Schedule A, Part II, line 14 ...............

44.720 %

16a

33 1/3% support test—2023. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization ....................... right arrow

33 1/3% support test—2022. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow

17a

10%-facts-and-circumstances test—2023. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

10%-facts-and-circumstances test—2022. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow

Schedule A (Form 990) 2023

Page 3

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2	Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose
3	Gross receipts from activities that are not an unrelated trade or business under section 513 .....
4	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5	The value of services or facilities furnished by a governmental unit to the organization without charge
6	Total. Add lines 1 through 5
7a	Amounts included on lines 1, 2, and 3 received from disqualified persons
b	Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c	Add lines 7a and 7b..
8	Public support. (Subtract line 7c from line 6.)

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(f) Total
9	Amounts from line 6...
10a	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b	Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c	Add lines 10a and 10b.
11	Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on.
12	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..
13	Total support. (Add lines 9, 10c, 11, and 12.)..

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2023 (line 8, column (f) divided by line 13, column (f)) .........

Public support percentage from 2022 Schedule A, Part III, line 15 ...............

Section D. Computation of Investment Income Percentage

Investment income percentage for 2023 (line 10c, column (f) divided by line 13, column (f)) ......

Investment income percentage from 2022 Schedule A, Part III, line 17 .............

19a

33 1/3% support tests-2023. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow

33 1/3 % support tests—2022. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow

Schedule A (Form 990) 2023

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting Organizations

Yes

Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.

Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.

Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.

Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.

Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.

Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).

Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?

Substitutions only. Was the substitution the result of an event beyond the organization's control?

Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .

Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).

Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.

Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.

Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.

10a

Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.

10a

Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).

10b

Schedule A (Form 990) 2023

Page 5

Part IV

Supporting Organizations (continued)

Yes

Has the organization accepted a gift or contribution from any of the following persons?

A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?

11a

A family member of a person described on 11a above?

11b

A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.

11c

Section B. Type I Supporting Organizations

Yes

Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.

Section C. Type II Supporting Organizations

Yes

Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).

Section D. All Type III Supporting Organizations

Yes

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?

Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).

By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.

Section E. Type III Functionally-Integrated Supporting Organizations

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):

The organization satisfied the Activities Test. Complete line 2 below.

The organization is the parent of each of its supported organizations. Complete line 3 below.

The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions)

Activities Test. Answer lines 2a and 2b below.

Yes

Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.

Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.

Parent of Supported Organizations. Answer lines 3a and 3b below.

Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.

Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.

Schedule A (Form 990) 2023

Page 6

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

	Section A - Adjusted Net Income		(A) Prior Year	(B) Current Year (optional)
1	Net short-term capital gain	1
2	Recoveries of prior-year distributions	2
3	Other gross income (see instructions)	3
4	Add lines 1 through 3	4
5	Depreciation and depletion	5
6	Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions)	6
7	Other expenses (see instructions)	7
8	Adjusted Net Income (subtract lines 5, 6 and 7 from line 4)	8

	Section B - Minimum Asset Amount		(A) Prior Year	(B) Current Year (optional)
1	Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year):	1
a	Average monthly value of securities	1a
b	Average monthly cash balances	1b
c	Fair market value of other non-exempt-use assets	1c
d	Total (add lines 1a, 1b, and 1c)	1d
e	Discount claimed for blockage or other factors (explain in detail in Part VI):
2	Acquisition indebtedness applicable to non-exempt use assets	2
3	Subtract line 2 from line 1d	3
4	Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions).	4
5	Net value of non-exempt-use assets (subtract line 4 from line 3)	5
6	Multiply line 5 by 0.035	6
7	Recoveries of prior-year distributions	7
8	Minimum Asset Amount (add line 7 to line 6)	8

	Section C - Distributable Amount		Current Year
1	Adjusted net income for prior year (from Section A, line 8, Column A)	1
2	Enter 85% of line 1	2
3	Minimum asset amount for prior year (from Section B, line 8, Column A)	3
4	Enter greater of line 2 or line 3	4
5	Income tax imposed in prior year	5
6	Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions)	6

Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)

Schedule A (Form 990) 2023

Page 7

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)

Section D - Distributions		Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes	1
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity	2
3 Administrative expenses paid to accomplish exempt purposes of supported organizations	3
4 Amounts paid to acquire exempt-use assets	4
5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI)	5
6 Other distributions (describe in Part VI). See instructions	6
7Total annual distributions. Add lines 1 through 6.	7
8 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions	8
9 Distributable amount for 2023 from Section C, line 6	9
10 Line 8 amount divided by Line 9 amount	10

Section E - Distribution Allocations (see instructions)		(i) Excess Distributions	(ii) Underdistributions Pre-2023	(iii) Distributable Amount for 2023
1 Distributable amount for 2023 from Section C, line 6
2 Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI). See instructions.
3 Excess distributions carryover, if any, to 2023:
a From 2018.......
b From 2019.......
c From 2020.......
d From 2021.......
e From 2022.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2023 distributable amount
i Carryover from 2018 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.
4Distributions for 2023 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2023 distributable amount
c Remainder. Subtract lines 4a and 4b from line 4.
5 Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions.
6 Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions.
7 Excess distributions carryover to 2024. Add lines 3j and 4c.
8 Breakdown of line 7:
a Excess from 2019.....
b Excess from 2020.....
c Excess from 2021.....
d Excess from 2022.....
e Excess from 2023.....

Schedule A (Form 990) (2023)

Schedule A (Form 990) 2023

Page 8

Part VI

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Return Reference	Explanation

Schedule A (Form 990) 2023

Additional Data

Software ID:
Software Version:

- TIN:

Schedule B
(Form 990)

Department of the Treasury
Internal Revenue Service

Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Name of the organization

THE NASPGHAN FOUNDATION

Employer identification number

76-0585072

Organization type (check one):

Filers of:

Section:

Form 990 or 990-EZ

501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization

Form 990-PF

501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation

Check if your organization is covered by the General Rule or a Special Rule.
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.

General Rule

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.

Special Rules

For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33¹/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Arrow Bullet

Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).

For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.

Cat. No. 30613XSchedule B (Form 990) (2023)

Schedule B (Form 990) (2023) Page 2

Name of organization THE NASPGHAN FOUNDATION

Part I Contributors	Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
RESTRICTED	,	$ RESTRICTED	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)

Schedule B (Form 990) (2023)

Page 3

Name of organization THE NASPGHAN FOUNDATION		Employer identification number 76-0585072

Part II	Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
Schedule B (Form 990) (2023)

Schedule B (Form 990) (2023)

Page 4


Name of organization THE NASPGHAN FOUNDATION			Employer identification number 76-0585072
Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $ Use duplicate copies of Part III if additional space is needed.

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

Schedule B (Form 990) (2023)

Additional Data

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SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow

Attach to Form 990.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2022

Open to Public Inspection

Name of the organization

THE NASPGHAN FOUNDATION

Employer identification number

76-0585072

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.

		(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................

Yes No

Part II

Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ...	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow

Number of states where property subject to conservation easement is located right arrow

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................

Yes No

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.

If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:

(i)

Revenue included on Form 990, Part VIII, line 1 ......................... right arrow

(ii)

Assets included in Form 990, Part X ............................... right arrow

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:

Revenue included on Form 990, Part VIII, line 1 .......................... right arrow

Assets included in Form 990, Part X ............................... right arrow

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) 2022

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....

Part V

Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.

		(a) Current year	(b) Prior year	(c) Two years back	(d) Three years back	(e) Four years back

1a	Beginning of year balance ....	2,058,000	2,486,243	2,472,426	2,423,819	2,312,696
b	Contributions ...
c	Net investment earnings, gains, and losses	204,739	-278,243	163,817	198,607	261,123
d	Grants or scholarships ...	150,000	150,000	150,000	150,000	150,000
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......	2,112,739	2,058,000	2,486,243	2,472,426	2,423,819

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment right arrow

0 %

Permanent endowment right arrow

100.000 %

Term endowment right arrow

0 %

The percentages on lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) Unrelated organizations .................

3a(i)

(ii) Related organizations .................

3a(ii)

If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(a) Cost or other basis (investment)	(b) Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value

1a	Land .....
b	Buildings ....
c	Leasehold improvements
d	Equipment ....
e	Other .....
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..

Schedule D (Form 990) 2022

Page 3

Part VII

Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

Part VIII

Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........

Part X

Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability	(b) Book value
(1) Federal income taxes









Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Schedule D (Form 990) 2022

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......		1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d .....................		2e
3	Subtract line 2e from line 1..................		3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................		4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......		5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........		1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d....................		2e
3	Subtract line 2e from line 1...................		3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.....................		4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......		5

Part XIII

Supplemental Information

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference	Explanation
PART V, LINE 4:	INTENDED USE FOR ENDOWMENT FUNDS IT CONSISTS OF TWO ENDOWMENTS, BOTH WERE RECEIVED FROM PHARMACEUTICAL COMPANIES. THE INVESTMENT INCOME FOR EACH ENDOWMENT FUND IS RESTRICTED FOR THE FOLLOWING PURPOSES: [1]THE INVESTMENT INCOME FROM $1,500,000 IS RESTRICTED FOR INNOVATIVE RESEARCH AWARDS. [2]THE INVESTMENT INCOME FROM $1,000,000 IS RESTRICTED FOR RESEARCH GRANTS IN ACID-PEPTIC DISORDERS.

Schedule D (Form 990) 2022

Additional Data

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

Schedule I
(Form 990)

Department of the Treasury
Internal Revenue Service

Grants and Other Assistance to Organizations,
Governments and Individuals in the United States

Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet

Attach to Form 990.
lBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization
THE NASPGHAN FOUNDATION

Employer identification number
76-0585072

Part I

General Information on Grants and Assistance

Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................

Yes No

Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.

Part II

Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient

that received more than $5,000. Part II can be duplicated if additional space is needed.

(a) Name and address of organization or government	(b) EIN	(c) IRC section (if applicable)	(d) Amount of cash grant	(e) Amount of non-cash assistance	(f) Method of valuation (book, FMV, appraisal, other)	(g) Description of noncash assistance	(h) Purpose of grant or assistance
(1) North American Soc for Pediatric Gastroenterology 714 N Bethlehem Pike No 300 Ambler,PA19002	84-1264966	501(c)(3)	15,000				general support

Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image

Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50055P

Schedule I (Form 990) 2023

Page 2

Part III

Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.

(a) Type of grant or assistance	(b) Number of recipients	(c) Amount of cash grant	(d) Amount of noncash assistance	(e) Method of valuation (book, FMV, appraisal, other)	(f) Description of noncash assistance

(1) GEORGE FERRY YOUNG INVESTIGATOR GRANT	1	150,000
(2) SUMMER STUDENT PROGRAM	3	14,000
(3) QOL/Carbo Grant	1	150,000
(4) Endoscopy Fellowship	1	75,000
(5) Innovative Research Award	1	150,000
(6) Mid-Level Career Grant	1	100,000
(7) Nutrition YIA Grant	1	150,000
(8) NUTRITION FELLOWSHIP	1	75,000
(9) Pancreas Grant	1	75,000
(10) URIM Summer Student Program	10	31,000
(11) APGNN GRANT	1	5,000
(12) CVSA/B LI AWARD	1	500
(13) Clinical Care Grant	1	5,000
(14) Grand Watkins Prize	1	750
(15) Odell Prize	1	750
(16) QOL/CPNP Grant	1	5,000

Part IV

Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.

Return Reference	Explanation
Part I Description of Procedure for Monitoring Use of Funds	PROCEDURE FOR MONITORING USE OF GRANT FUNDS [1] PROGRESS REPORTS FROM RECIPIENT ARE REVIEWED BY GRANT COMMITTEE; [2] FINAL ACCOUNTING; AND [3] GRANT RECIPIENTS MUST GIVE PRESENTATION AT ANNUAL MEETING ON PROGRESS OF THEIR RESEARCH.

Schedule I (Form 990) 2023

Additional Data

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Schedule J
(Form 990)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic

Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic

Attach to Form 990.
medium right arrow graphic

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public Inspection

Name of the organization

THE NASPGHAN FOUNDATION

Employer identification number

76-0585072

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....

Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? .............

Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........

Participate in, or receive payment from, an equity-based compensation arrangement? .........

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ....................

Any related organization? .......................

If "Yes," on line 5a or 5b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization? ..................

Any related organization? ......................

If "Yes," on line 6a or 6b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................

If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50053T

Schedule J (Form 990) 2023

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(A) Name and Title		(B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation in column (B) reported as deferred on prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)
1MARGARET STALLINGS EXECUTIVE DIRECTOR	(i) (ii)	50,000 ------------- 167,072	0 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 6,096	50,000 ------------- 173,168	0 ------------- 0

Schedule J (Form 990) 2023

Page 3

Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.

Return Reference	Explanation
PART I, QUESTION 3	THE RELATED ORGANIZATION, NORTH AMERICAN SOCIETY FOR PEDIATRIC GASTROENTEROLOGY HEPATOLOGY AND NUTRITION (NASPGHAN), DETERMINES THE COMPENSATION FOR THE FOUNDATION'S EXECUTIVE DIRECTOR. NASPGHAN'S PROCESS FOR DETERMINING COMPENSATION INCLUDES THE REVIEW OF SIMILAR SOCIETIES AND AN ANNUAL EVALUATION.

Schedule J (Form 990) 2023

Additional Data

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Software Version:

- TIN:

SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization

THE NASPGHAN FOUNDATION

Employer identification number

76-0585072

Return Reference	Explanation
FORM 990, PART VI, SECTION B, LINE 11B	GOVERNING BODY REVIEW OF FORM 990 PRIOR TO ITS FILING WITH THE IRS, A COPY OF THE FORM 990 IS REVIEWED BY BOARD OF DIRECTORS EITHER ELECTRONICALLY OR AT ANNUAL BOARD MEETING.
FORM 990, PART VI, SECTION B, LINE 12C	MONITORING AND ENFORCEMENT OF CONFLICTS POLICY ALL FOUNDATION OFFICERS AND DIRECTORS ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE AND UPDATE IT ON AN ANNUAL BASIS VIA THE "DISCLOSURE WEBSITE". THE CONFLICT OF INTEREST SUBCOMMITTEE OF NASPGHAN, A RELATED ORGANIZATION, MADE UP OF THE CHAIR OF CLINICAL CARE AND QUALITY, CHAIR OF ETHICS, AND CHAIR OF PROFESSIONAL DEVELOPMENT REVIEWS ALL SUBMITTED DISCLOSURES. IF A CONFLICT EXISTS, PARTICIPATION IN BOARD ACTIVITY MAY BE LIMITED OR PROHIBITED.
FORM 990, PART VI, SECTION B, LINE 15	COMPENSATION FOR THE FOUNDATION'S EXECUTIVE DIRECTOR IS SET BY NASPGHAN, A RELATED ORGANIZATION. COMPENSATION FOR THE DEVELOPMENT DIRECTOR IS DETERMINED AND REVIEWED BY THE FOUNDATION BOARD BASED ON INDUSTRY STANDARDS AND PERFORMANCE EVALUATION AND REVIEW.
FORM 990, PART VI, SECTION C, LINE 19	PUBLIC AVAILABILITY OF OTHER DOCUMENTS THEY ARE AVAILABLE UPON REQUEST AND FOR INSPECTION AT THE ORGANIZATION'S OFFICE.
SCHEDULE R, PART II, COLUMN B, NASPGHAN'S PRIMARY ACTIVITY:	THE MISSION OF THE NORTH AMERICAN SOCIETY FOR PEDIATRIC GASTROENTEROLOGY, HEPATOLOGY AND NUTRITION IS TO ADVANCE THE UNDERSTANDING OF NORMAL DEVELOPMENT, PHYSIOLOGY AND PATHOPHYSIOLOGY OF DISEASES OF THE GASTROINTESTINAL TRACT AND LIVER IN CHILDREN, IMPROVE QUALITY OF CARE BY FOSTERING THE DISSEMINATION OF THIS KNOWLEDGE THROUGH SCIENTIFIC MEETINGS, PROFESSIONAL AND PUBLIC EDUCATION, AND POLICY DEVELOPMENT, AND SERVE AS AN EFFECTIVE VOICE FOR MEMBERS AND THE PROFESSION.
FORM 990, PART III, LINE 4D, OTHER PROGRAM SERVICES:	CHILDREN WITH CHOLESTATIC LIVER DISEASE: DIAGNOSTICS CHOLESTATIC JAUNDICE IS A RARE PRESENTATION OF VARIOUS HEPATOBILIARY, METABOLIC, AND GENETIC DISORDERS. CHOLESTASIS TYPICALLY PRESENTS IN THE NEONATAL/INFANTILE PERIOD BUT CAN ALSO PRESENT LATE IN OLDER CHILDREN OR EVEN ADULTS. EARLY DIAGNOSIS AND APPROPRIATE MANAGEMENT OF THE UNDERLYING CONDITION ARE OF PARAMOUNT IMPORTANCE FOR OPTIMAL PROGNOSIS. DIAGNOSIS OF CHOLESTASIS NEEDS AN ARRAY OF INVESTIGATIONS INCLUDING BLOOD TESTS, IMAGING, GENETIC TESTING, AND INVASIVE PROCEDURES LIKE LIVER BIOPSY. LIVER BIOPSY IS ONE OF THE CENTRAL CRUCIAL INVESTIGATIONS DONE IN EVALUATING CHILDREN WITH CHOLESTASIS, HOWEVER, CAN BE ASSOCIATED WITH COMPLICATIONS INCLUDING BLEEDING. UNDERSTANDING WHEN TO USE A LIVER BIOPSY IN CHILDREN WITH CHOLESTASIS ALONG WITH ITS LIMITATIONS IS EXTREMELY IMPORTANT TO GAIN THE MAXIMUM BENEFIT OUT OF AN INVASIVE PROCEDURE. OVER THE LAST DECADE, THE GROWTH IN GENETIC TECHNIQUES AND THE IDENTIFICATION OF NEW GENES LEADING TO CHOLESTASIS IN CHILDREN HAVE EVOLVED SIGNIFICANTLY AND HAVE LED TO THE SHRINKING OF THE UNIDENTIFIED ETIOLOGIES. THIS WEBINAR ADDRESSES THE RAPIDLY EVOLVING FIELD OF GENETIC CHOLESTASIS AND WHEN TO PERFORM A LIVER BIOPSY, ITS UTILITY, AND LIMITATIONS. MEDICAL MANAGEMENT OF CHRONIC PANCREATITIS IN CHILDREN: MAXIMIZING TREATMENT AND IMPROVING OUTCOMES CHRONIC PANCREATITIS (CP) IN CHILDREN IS ASSOCIATED WITH SIGNIFICANT MORBIDITY AND POOR QUALITY OF LIFE. THE INCIDENCE OF CP IN CHILDREN HAS RISEN OVER THE PAST FEW DECADES AND IS APPROACHING THAT SEEN IN THE ADULT POPULATION. CP IS AN INFLAMMATORY DISEASE RESULTING IN IRREVERSIBLE CHANGES IN THE PANCREAS INCLUDING ACINAR CELL LOSS, FIBROSIS, DUCTAL CHANGES, AND CALCIFICATIONS. PATIENTS WITH CP MAY SUFFER FROM ABDOMINAL PAIN AND COMPLICATIONS OF EXOCRINE PANCREATIC INSUFFICIENCY (EPI) AND DIABETES MELLITUS. MEDICAL MANAGEMENT OF CHRONIC PANCREATITIS IN CHILDREN: MAXIMIZING TREATMENT AND IMPROVING OUTCOMES BRINGS TOGETHER LEADING EXPERTS TO DISCUSS HOW TO ENSURE THAT CHILDHOOD CP IS RECOGNIZED EARLY AND ITS SEQUALAE TREATED PROMPTLY. REMOVING DIETING FROM DIET THERAPIES IN PEDIATRIC GI OBESITY WAS DECLARED AN EPIDEMIC BY THE CDC IN THE 1990S, YET SIGNIFICANT AND SUSTAINED WEIGHT LOSS CONTINUES TO BE PROBLEMATIC FOR AMERICANS AS A POPULATION. CRITICAL FACTORS ARE OFTEN OVERLOOKED WHEN ADDRESSING OBESITY SUCH AS RACIAL DISCRIMINATION, DISABILITY STATUS, AND ENVIRONMENTAL FACTORS. IN CONJUNCTION, "WEIGHT STIGMA", OR BIAS THAT DEVALUES PEOPLE WITH LARGER BODIES, CAN CAUSE INCREASED MORBIDITY AND MORTALITY, INDEPENDENT OF BMI. AS A RESPONSE, A MOVEMENT IS TAKING PLACE, KNOWN BY SEVERAL NAMES INCLUDING "ANTI-DIET"INTUITIVE EATING". THIS IS AN INCLUSIVE MOVEMENT THAT RECOGNIZES ONE'S SIZE AS PART OF HIS OR HER IDENTITY AS MUCH AS RACE, NATIONAL ORIGIN, AND SEXUALITY. IT CONSIDERS SOCIAL, ECONOMIC, AND PHYSICAL BARRIERS TO OBESITY, RATHER THAN ASSUMING LACK OF WILLPOWER OR EDUCATION ARE THE CAUSE. IT'S ABOUT RECOGNIZING "DIET CULTUREDISMANTLING THE ANTI-FAT AND PRO-THIN MESSAGES THAT INFILTRATE SOCIETY. THIS INFORMATIVE AND INTERACTIVE WEBINAR HELPS HEALTHCARE PROVIDERS RECOGNIZE WEIGHT STIGMA AND PROMOTE A POSITIVE RELATIONSHIP WITH FOOD, PARTICULARLY IN PATIENTS WITH GI-RELATED HEALTH CONDITIONS AND THOSE FOLLOWING THERAPEUTIC DIETS. THE WHAT, HOW AND IFS OF OPTIMIZING EARLY CHILDHOOD GROWTH AND LONG-TERM OUTCOMES: PART ONE UNDERSTANDING NORMAL GROWTH AND DEVELOPMENT IS CRITICALLY ESSENTIAL FOR QUICK RECOGNITION AND INTERVENTION FOR DEVIATIONS IN CHILDHOOD GROWTH AND NUTRIENT INTAKE PRACTICES ASSOCIATED WITH INCREASED RISK FOR DISEASE AND POOR LONG-TERM HEALTH. NUTRIENT AND NON-NUTRIENT FACTORS INFLUENCE HEALTH OUTCOMES THROUGHOUT THE LIFECYCLE. THIS WEBINAR AND PODCAST SERIES, THE WHAT, HOW AND IFS OF OPTIMIZING EARLY CHILDHOOD GROWTH AND LONG-TERM OUTCOMES DISCUSSES HOW TO IMPLEMENT NUTRIENT AND NON-NUTRIENT FACTORS THAT OPTIMIZE LONG-TERM HEALTH, RECOGNIZE CHILDHOOD GROWTH AND NUTRIENT INTAKE PATTERNS ASSOCIATED WITH DISEASE, CHILDHOOD MICROBIOME AND LONG-TERM RISK FOR DISEASE, AND EARLY DIAGNOSIS AND MANAGEMENT STRATEGIES FOR CHILDHOOD FEEDING DISORDERS. THE WHAT, HOW AND IFS OF OPTIMIZING EARLY CHILDHOOD GROWTH AND LONG-TERM OUTCOMES: PART TWO UNDERSTANDING NORMAL CHILDHOOD GROWTH IS ESSENTIAL FOR QUICK RECOGNITION AND INTERVENTION FOR DEVIATIONS IN GROWTH AND NUTRIENT INTAKE ASSOCIATED WITH LONG-TERM RISK FOR DISEASE AND POOR HEALTH. THEREFORE, THE 'WHAT, HOW, AND IFS OF OPTIMIZING CHILDHOOD GROWTH AND LONG-TERM OUTCOMES' WEBINAR SERIES ADDRESSES THE KNOWLEDGE AND PRACTICE GAPS ABOUT NUTRIENT AND NON-NUTRIENT FACTORS ESSENTIAL FOR OPTIMIZING LONG-TERM HEALTH OUTCOMES. THE FIRST WEBINAR ADDRESSES THE EARLY LIFE NUTRITIONAL FACTORS THAT PROMOTE HEALTHY GROWTH, THE DEVELOPMENT OF A MICROBIOME ASSOCIATED WITH OPTIMIZED LONG-TERM HEALTH, AND THE RECOGNITION OF EARLY CHILDHOOD GROWTH PATTERNS RELATED TO LONG-TERM RISK FOR OVERWEIGHT AND OBESITY. THIS PART TWO WEBINAR FOCUSES ON A NUTRITIONAL ASSESSMENT APPROACH THAT QUICKLY RECOGNIZES DISEASE, NUTRITIONAL MANAGEMENT OF CHILDHOOD FEEDING DISORDERS, AND PRINCIPLES AND STRATEGIES FOR WEANING CHILDREN FROM DEPENDENCE ON TUBE FEEDS. CHILDREN WITH CHOLESTATIC LIVER DISEASE: PRURITIS MANAGEMENT PRURITUS IS A COMMON COMPLICATION OF CHOLESTATIC LIVER DISEASE THAT CAN SIGNIFICANTLY IMPAIR QUALITY OF LIFE. INTRACTABLE PRURITUS IS AN INDICATION FOR LIVER TRANSPLANT REGARDLESS OF PELD/MELD SCORE. THE PATHOPHYSIOLOGY OF PRURITUS IS COMPLEX. SEVERAL MEDICATIONS SERVE AS STANDARDS FOR TREATMENT AND RECENT ADVANCES IN QUANTIFICATION HAS ALLOWED FOR RIGOROUS AND CONTROLLED STUDY OF NEW MEDICATIONS. IN CERTAIN CIRCUMSTANCES, LIVER TRANSPLANT CAN BE AVOIDED OR DELAYED WITH SURGICAL BILIARY INTERVENTION. NASPGHAN FELLOWS TOOLBOX WEBSITE THE NASPGHAN TOOLBOX WEBSITE IS DESIGNED TO DELIVER PEDIATRIC GASTROENTEROLOGY INFORMATION TO CARE PROVIDERS IN A FORMAT THAT IS USER FRIENDLY. THE TOOLBOX PROVIDES EASY ACCESS TO CLINICAL GUIDELINES FOR PEDIATRIC GASTROENTEROLOGISTS AND TRAINEES AND IS NOW AVAILABLE AS A DISTINCT WEBSITE LINKED FROM THE NASPGHAN WEBSITE. FEATURES OF THE TOOLBOX INCLUDE ALGORITHMS TO NAVIGATE CLINICAL GUIDELINES FOR VARIOUS DISEASES; HIGH QUALITY IMAGES OF GI PATHOLOGY; HELPFUL TABLES ON MANAGING NUTRITIONAL NEEDS; SCORES AND CALCULATORS TO ASSIST IN CALCULATING IMPORTANT PEDIATRIC GI SCORES; AND A CONVENIENT SEARCH FEATURE. BOWEL SOUNDS EPISODES ON EARLY NUTRITION BOWEL SOUNDS IS A PODCAST ON ALL THINGS RELATED TO PEDIATRIC GASTROENTEROLOGY, HEPATOLOGY, AND NUTRITION. EPISODES FEATURE INTERVIEWS WITH EXPERTS OFFERING CLINICAL AND ACADEMIC PEARLS AND CAREER ADVICE WITH SOMETHING FOR EVERYONE REGARDLESS OF CAREER STAGE OR DISCIPLINE. NEW EPISODES ARE RELEASED EVERY OTHER MONDAY. TWO BOWEL SOUNDS EPISODES WHICH FOCUS ON EARLY CHILDHOOD NUTRITION INCLUDE: EARLY LIFE NUTRITION AND IMPACT ON CHILDHOOD DEVELOPMENT AND THE ROLE OF THE MICROBIOME IN HEALTHY INFANT AND EARLY CHILDHOOD NUTRITION.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2023

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service

Related Organizations and Unrelated Partnerships

Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public Inspection

Name of the organization

THE NASPGHAN FOUNDATION

Employer identification number

76-0585072

Part I

Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.

(a) Name, address, and EIN (if applicable) of disregarded entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Total income	(e) End-of-year assets	(f) Direct controlling entity

Part II

Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	(g) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	Yes	No
(1)NORTH AMERICAN SOC FOR PEDIATRIC GASTRO 714 N BETHLEHEM PIKE Suite 300 Ambler,PA19002 84-1264966	SCHEDULE O	DC	501(C)3	509(a)(2)	NA		No

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50135Y

Schedule R (Form 990) 2023

Page 2

Part III

Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?		(k) Percentage ownership
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No	(k) Percentage ownership

Part IV

Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(h) Percentage ownership	(i) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(h) Percentage ownership	Yes	No

Schedule R (Form 990) 2023

Page 3

Part V

Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.

Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.

Yes

1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?

a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................

b Gift, grant, or capital contribution to related organization(s) ............................

Yes

c Gift, grant, or capital contribution from related organization(s) ............................

Yes

d Loans or loan guarantees to or for related organization(s) ............................

e Loans or loan guarantees by related organization(s) ............................

Yes

f Dividends from related organization(s) ............................

g Sale of assets to related organization(s) ............................

h Purchase of assets from related organization(s) ............................

i Exchange of assets with related organization(s) ............................

j Lease of facilities, equipment, or other assets to related organization(s) .......................

k Lease of facilities, equipment, or other assets from related organization(s) ......................

Yes

l Performance of services or membership or fundraising solicitations for related organization(s) .....................

m Performance of services or membership or fundraising solicitations by related organization(s) .................

n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................

Yes

o Sharing of paid employees with related organization(s) ............................

Yes

p Reimbursement paid to related organization(s) for expenses ............................

Yes

q Reimbursement paid by related organization(s) for expenses ............................

r Other transfer of cash or property to related organization(s) ............................

s Other transfer of cash or property from related organization(s) ............................

If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.

(a) Name of related organization	(b) Transaction type (a-s)	(c) Amount involved	(d) Method of determining amount involved

Schedule R (Form 990) 2023

Page 4

Part VI

Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.

(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(e) Are all partners section 501(c)(3) organizations?		(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?		(k) Percentage ownership
(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	Yes	No	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No	(k) Percentage ownership

Schedule R (Form 990) 2023

Page 5

Part VII

Supplemental Information

Provide additional information for responses to questions on Schedule R. See instructions.

Return Reference	Explanation
PART II, IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS:	NAME, ADDRESS, AND EIN OF RELATED ORGANIZATION: NORTH AMERICAN SOC. FOR PEDIATRIC GASTROENTEROLOGY HEPATOLOGY AND NUTRITION EIN: 84-1264966 714 N. BETHLEHEM PIKE, SUITE 300 AMBLER, PA 19002

Schedule R (Form 990) 2023

Additional Data

Software ID:
Software Version:

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	1,904,598	1,740,118
9	Program service revenue (Part VIII, line 2g) .........	0	0
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	90,793	85,428
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	0	0
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	1,995,391	1,825,546
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	834,019	1,121,597
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	87,996	138,003
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 35,784
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	589,673	461,779
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	1,511,688	1,721,379
19	Revenue less expenses. Subtract line 18 from line 12.......	483,703	104,167
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	6,677,645	7,458,927
21	Total liabilities (Part X, line 26).............	1,431,689	1,785,821
22	Net assets or fund balances. Subtract line 21 from line 20.....	5,245,956	5,673,106

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 993,403 including grants of $ 971,482 ) (Revenue $ )
	GRANTS AND AWARDS: [1] NASPGHAN/NASPGHAN FOUNDATION GEORGE FERRY YOUNG INVESTIGATOR DEVELOPMENT AWARD: - THIS TWO-YEAR GRANT IS AVAILABLE TO JUNIOR FACULTY TO SUPPORT RESEARCH ACTIVITIES THAT HAVE THE POTENTIAL FOR EVOLUTION TO AN INDEPENDENT RESEARCH CAREER IN PEDIATRIC GASTROENTEROLOGY, HEPATOLOGY OR NUTRITION. MONIES ARE AWARDED IN SUPPORT OF A MERITORIOUS RESEARCH PROJECT IN THE CLINICAL OR BASIC SCIENCES TO STUDY THE DISEASES OF THE GASTROINTESTINAL TRACT, LIVER OR PANCREAS AND NUTRITIONAL DISORDERS IN CHILDREN. [2] NASPGHAN FOUNDATION/NESTLE NUTRITION RESEARCH YOUNG INVESTIGATOR DEVELOPMENT AWARD: - THIS TWO-YEAR GRANT IS AVAILABLE TO JUNIOR FACULTY TO SUPPORT RESEARCH ACTIVITIES THAT HAVE THE POTENTIAL FOR EVOLUTION TO AN INDEPENDENT RESEARCH CAREER IN PEDIATRIC GASTROENTEROLOGY, HEPATOLOGY OR NUTRITION. THIS GRANT, GENEROUSLY SUPPORTED BY MEAD JOHNSON, IS AWARDED TO SUPPORT MERITORIOUS BASIC OR CLINICAL RESEARCH PROJECT RELATING TO NUTRITION IN INFANCY, CHILDHOOD OR ADOLESCENCE. [3] NASPGHAN FOUNDATION/TAKEDA PHARMACEUTICALS NORTH AMERICA INC RESEARCH INNOVATION AWARD: - THIS GRANT IS OFFERED IN ODD NUMBERED YEARS. THIS GRANT WILL PROVIDE $75,000 ANNUALLY FOR TWO YEARS (TOTAL $150,000) FOR INNOVATIVE, HIGH-IMPACT RESEARCH IN PEDIATRIC GASTROENTEROLOGY, HEPATOLOGY AND NUTRITION. THE INTENT OF THIS RESEARCH AWARD IS TO STIMULATE SCIENTIFIC INQUIRY IN AN AREA THAT IS EXCEPTIONALLY INNOVATIVE AND HAS THE POTENTIAL TO IMPACT THE FIELD IN A HIGHLY NOVEL MANNER. APPLICANTS AT ANY CAREER LEVEL MAY APPLY. [4] NASPGHAN FOUNDATION/ASTRAZENECA RESEARCH IN PEPTIC ULCER DISEASES: - THIS GRANT WILL PROVIDE $75,000 ANNUALLY FOR TWO YEARS (TOTAL $150,000) FOR STUDIES FOCUSED ON THE EPIDEMIOLOGY, PATHOGENESIS, NATURAL HISTORY, GENETICS, DIAGNOSIS AND MANAGEMENT OF PEPTIC DISORDERS AND OTHER DISEASES OF THE UPPER GASTROINTESTINAL TRACT IN CHILDREN. DISEASES THAT ARE RELEVANT TO THIS ANNOUNCEMENT INCLUDE, BUT ARE NOT LIMITED TO GASTROESOPHAGEAL REFLUX, REFLUX ESOPHAGITIS, EOSINOPHILIC (ALLERGIC) ESOPHAGITIS, MOTILITY DISORDERS OF THE UPPER GASTROINTESTINAL TRACT, HELICOBACTER PYLORI INFECTION WITH OR WITHOUT ULCERATION, NON-ULCER DYSPEPSIA, AND NON-BACTERIAL ULCER DISEASES. APPLICANTS AT ANY CAREER LEVEL MAY APPLY. [5] NASPGHAN FOUNDATION MID-LEVEL CAREER DEVELOPMENT AWARD - THIS MID-LEVEL CAREER DEVELOPMENT AWARD IS FOR NASPGHAN MEMBERS PURSUING RESEARCH IN PEDIATRIC GASTROENTEROLOGY, HEPATOLOGY AND NUTRITION AND ARE AT A MID-LEVEL IN THEIR CAREER. MID-LEVEL IS DEFINED AS A FACULTY MEMBER WHO HAS HELD A FACULTY APPOINTMENT FOR AT LEAST 6 YEARS AT THE TIME OF THE APPLICATION, BUT HAS NOT YET REACHED PROFESSOR LEVEL. THIS AWARD WILL PROVIDE UP TO $100,000 IN DIRECT FUNDING FOR 2 YEARS ($50,000 PER YEAR) FOR THE ADVANCEMENT OF RESEARCH CAREERS FOR APPLICANTS WITH SIGNIFICANT PROMISE IN THEIR MID-YEARS AS FACULTY. THE PROPOSAL MUST INCLUDE A FOCUSED AREA OF RESEARCH THAT WILL DIRECTLY ENHANCE THE APPLICANT'S ABILITY TO ACHIEVE FURTHER NATIONAL PEER-REVIEWED RESEARCH FUNDING AND RESULT IN SIGNIFICANT IMPACT ON GASTROINTESTINAL, NUTRITION AND LIVER HEALTH IN CHILDREN. BASIC, CLINICAL, TRANSLATIONAL, EPIDEMIOLOGIC, DISSEMINATION AND IMPLEMENTATION RESEARCH ARE ALL ENCOURAGED. THIS AWARD IS TO FOSTER EITHER A NEW AREA OF ENQUIRY OR TO PROVIDE PILOT DATA IN AN ONGOING AREA OF RESEARCH WITH SUBSTANTIAL POTENTIAL FOR NEW FUNDING. [6] NASPGHAN FOUNDATION/APGNN SUSAN MOYER NURSING RESEARCH GRANT - THIS ONE-YEAR GRANT IS AVAILABLE TO PEDIATRIC GASTROENTEROLOGY, NUTRITION AND HEPATOLOGY NURSES TO SUPPORT RESEARCH ACTIVITIES THAT HAVE THE POTENTIAL TO ADVANCE NURSING CARE OF PATIENTS AND FAMILIES OF CHILDREN WITH GASTROINTESTINAL, HEPATOBILIARY, PANCREATIC OR NUTRITIONAL DISORDERS. MONIES ARE AWARDED IN SUPPORT OF A MERITORIOUS RESEARCH PROJECTS TO STUDY THE NURSING CARE OF FAMILIES AND CHILDREN WITH PEDIATRIC GASTROINTESTINAL, HEPATOBILIARY, PANCREATIC OR NUTRITIONAL DISORDERS. [7] NASPGHAN FOUNDATION/ABBOTT NUTRITION ADVANCED FELLOWSHIP TRAINING IN PEDIATRIC NUTRITION - THE AWARD IS EXPECTED TO BEGIN ON JULY 1 OF EACH ACADEMIC TERM ALTHOUGH ALTERNATE START DATES WILL BE CONSIDERED TO ACCOMMODATE NON-TRADITIONAL ACADEMIC SCHEDULES. PEDIATRIC NUTRITION IS ONE OF THE FASTEST GROWING AREAS OF SCIENTIFIC AND CLINICAL IMPORTANCE TO CHILD AND POPULATION HEALTH. TO ADDRESS THIS GROWING INTEREST AND TO ACCELERATE THE TRAINING OF PEDIATRIC EXPERTS, THE NASPGHAN FOUNDATION HAS PARTNERED WITH ABBOTT NUTRITION TO DEVELOP A PATHWAY FOR ADVANCED FELLOWSHIP TRAINING IN PEDIATRIC NUTRITION. THE NASPGHAN FOUNDATION/ABBOTT NUTRITION ADVANCED FELLOWSHIP IN NUTRITION WILL PROVIDE UP TO $75,000 IN DIRECT FUNDING TO SUPPORT ONE YEAR OF ADVANCED TRAINING IN PEDIATRIC NUTRITION FOR A NASPGHAN MEMBER. APPLICANTS ARE EXPECTED TO IDENTIFY A MENTOR AND A HOST NUTRITION RESEARCH PROGRAM PRIOR TO APPLICATION FOR FUNDING. THE FELLOWSHIP MUST INCLUDE A WELL-DEFINED CLINICAL EXPERIENCE AS WELL AS A FOCUSED RESEARCH PROJECT. EXAMPLES OF AREAS FOR EMPHASIS INCLUDE BUT ARE NOT LIMITED TO: FETAL GROWTH AND NEONATAL NUTRITION, TYPICAL DEVELOPMENT OF FEEDING SKILLS/BEHAVIORS AND FEEDING DISORDERS; NUTRITIONAL ASPECTS OF EATING DISORDERS SUCH AS ANOREXIA NERVOSA AND BULIMIA; MALNUTRITION AND FAILURE TO THRIVE; NUTRITION EDUCATION; NUTRITION IN SPECIFIC SYSTEMIC DISEASES OR CLINICAL STATES SUCH AS CYSTIC FIBROSIS, LIVER DISEASE, INTESTINAL FAILURE, AND ORGAN TRANSPLANTATION; NUTRITION SUPPORT; COMMUNITY NUTRITION; NUTRITION EPIDEMIOLOGY; ENERGY HOMEOSTASIS; NUTRITION AND THE MICROBIOME; MICRONUTRIENT HOMEOSTASIS; NUTRIGENOMICS; OBESITY; BREAST MILK AND BREAST FEEDING; AND BASIC LABORATORY NUTRITIONAL SCIENCE. THE PRIMARY OBJECTIVE OF THE FELLOWSHIP IS TO CATALYZE AND INCREASE THE NUMBER OF HIGHLY-TRAINED, EXPERT NUTRITION CLINICIANS, EDUCATORS AND SCIENTISTS AMONG THE MEMBERSHIP OF NASPGHAN, AS A MEANS TO IMPROVE SERVICE TO OUR PATIENTS AND THE PUBLIC. [8] NASPGHAN FOUNDATION INNOVATIONS IN CLINICAL CARE GRANT - THE AIM OF THIS GRANT IS TO ENCOURAGE AND SUPPORT THE DEVELOPMENT OF INNOVATIVE APPROACHES TO OPTIMIZE THE QUALITY OF CARE AND HEALTH CARE DELIVERY TO CHILDREN WITH DIGESTIVE DISEASES BY THE CLINICALLY FOCUSED PEDIATRIC GASTROENTEROLOGIST. THE FOUNDATION WILL AWARD UP TO TWO GRANTS, EACH RANGING FROM $2,000 TO $5,000 FOR A ONE-YEAR PERIOD. SELECTION CRITERIA INCLUDE POTENTIAL IMPACT OF THE PROJECT ON PATIENT CARE AND THE APPLICABILITY OF THE PROJECT TO THE GENERAL NASPGHAN COMMUNITY. CLINICALLY ORIENTED PHYSICIANS ARE STRONGLY ENCOURAGED TO APPLY. [9] NASPGHAN FOUNDATION/QOL RESEARCH AWARD FOR THE STUDY OF DISORDERS ASSOCIATED WITH CARBOHYDRATE MALABSORPTION - THIS AWARD WILL PROVIDE $75,000 ANNUALY FOR TWO YEARS (TOTAL $150,000) FOR STUDIES FOCUSED ON DISORDERS OF CARBOHYDRATE (CHO) MALDIGESTION/MALABSORPTION IN CHILDREN. RELEVANT CONDITIONS INCLUDE, BUT ARE NOT LIMITED TO LACTOSE INTOLERANCE, CONGENITAL SUCROSE-ISOMALTASE DEFICIENCY, DISEASES LEADING TO INTESTINAL EPITHELIAL CELL DYSFUNCTION, SIBO, OR INFLAMMATORY CONDITIONS AFFECTING CHO ABSORPTION. APPLICANTS AT ANY CAREER LEVEL MAY APPLY. [10] NASPGHAN FOUNDATION/CPNP NUTRITION RESEARCH GRANT - THIS ONE-YEAR GRANT IS AVAILABLE TO PEDIATRIC DIETITIANS TO SUPPORT RESEARCH ACTIVITIES THAT HAVE THE POTENTIAL TO ADVANCE THE NUTRITION CARE OF PATIENTS AND FAMILIES OF CHILDREN WITH NUTRITIONAL DISORDERS. THE NASPGHAN FOUNDATION WILL AWARD GRANTS RANGING FROM $500 TO $5,000 FOR ONE YEAR.

4b	(Code: ) (Expenses $ 402,291 including grants of $ ) (Revenue $ )
	EDUCATIONAL CAMPAIGNS: THE FOUNDATION SUPPORTS THE EDUCATIONAL MISSION OF NASPGHAN THROUGH A DIVERSE PORTFOLIO OF PROFESSIONAL AND PUBLIC EDUCATION INITIATIVES. TOPIC AREAS ARE REFLUX AND GERD, INFLAMMATORY BOWEL DISEASE, CELIAC DISEASE AND GLUTEN-RELATED DISORDERS, CONSTIPATION, EOSINOPHILIC ESOPHAGITIS, NUTRITION, ENDOSCOPY, AND NONALCOHOLIC FATTY LIVER DISEASE IN CHILDREN, ADOLESCENTS AND YOUNG ADULTS. THE FOUNDATION'S GOAL IS TO EDUCATE MEDICAL PROFESSIONALS AND THE PUBLIC, AND TO SUPPORT THE DEVELOPMENT OF NEW RESEARCH IN THESE AREAS. THE PRIMARY OBJECTIVES ARE TO IMPROVE THE QUALITY OF LIFE AND TO CHANGE PEDIATRIC AND ADULT HEALTH OUTCOMES BY EARLY DETECTION AND INTERVENTION. GIKIDS IS THE PATIENT OUTREACH AND EDUCATION EFFORT OF NASPGHAN. WITH GIKIDS, NASPGHAN AND THE FOUNDATION ARE WORKING TO REACH OUT DIRECTLY TO FAMILIES, KIDS AND TEENS WHO LIVE WITH DIGESTIVE CONDITIONS TO PROVIDE THEM WITH THE INFORMATION THEY NEED TO: -UNDERSTAND AND IMPROVE THEIR DIGESTIVE HEALTH -WORK WITH THEIR HEALTH CARE PROVIDERS -LIVE A MORE INDEPENDENT LIFE -UNDERSTAND WHAT WORKS IN PLAIN LANGUAGE "A PRACTICAL APPROACH TO NUTRITIONAL MANAGEMENT OF CHILDREN WITH CHOLESTATIC LIVER DISEASES: TIPS FOR PATIENTS AND CAREGIVERS" WEBINAR AND ON DEMAND PROGRAM CHILDREN WITH CHOLESTATIC LIVER DISEASES HAVE UNIQUE NUTRITIONAL REQUIREMENTS. OBJECTIVES: 1.OVERVIEW OF THE CLINICAL PRESENTATION AND LONG-TERM IMPLICATIONS OF MALNUTRITION AND FAT-SOLUBLE VITAMIN DEFICIENCIES IN CHILDREN WITH CHOLESTATIC LIVER DISORDERS. 2.REVIEW CURRENT AVAILABLE FORMULATION AND PRACTICAL TIPS FOR THE CARE PROVIDER. 3.REVIEW THE CURRENTLY AVAILABLE VITAMIN SUPPLEMENTS, FORMULATIONS AND DISCUSSION. 4.DISCUSS LACK OF INSURANCE COVER FOR MEDICAL FOOD, VITAMINS AND FINANCIAL BURDEN TO THE FAMILIES. HEPATITIS C SLIDE SET AND GRAND ROUNDS HCV INFECTION IS CHILDREN IS FREQUENTLY UNRECOGNIZED. RECENTLY PROPOSED UNIVERSAL TESTING STRATEGIES DURING PREGNANCY NEED TO BE IMPLEMENTED. ALTHOUGH LIVER DISEASE IS GENERALLY MILD IN CHILDREN, CHRONIC HEPATITIS AND CIRRHOSIS OCCURS. DIRECT ACTIVE ANTIVIRALS ARE VERY EFFICACIOUS AND SAFE. THEREFORE, ALL HCV INFECTED CHILDREN > 3 YEARS OF AGE SHOULD BE CONSIDERED FOR TREATMENT. PUBLIC AND PROFESSIONAL EDUCATION IS CRITICALLY IMPORTANT TO INCREASE HCV AWARENESS. THE FOUNDATION DEVELOPED A SLIDE DECK AND GRAND ROUNDS PROGRAM TO INCREASE AWARENESS REGARDING TESTING AND MANAGEMENT OF HCV. "NUTRITION AND LIVER DISEASE IN PEROXISOMAL BIOGENESIS DISORDERS: DIAGNOSIS AND MANAGEMENT" NASPGHAN NUTRITION UNIVERSITY (N2U) THIS COURSE IS DESIGNED TO PROVIDE SPECIALIZED NUTRITION EDUCATION IN AREAS ASSOCIATED WITH THE PRACTICE OF PEDIATRIC GASTROENTEROLOGY AND NUTRITION TO 3RD YEAR FELLOWS, JUNIOR FACULTY AND DIETITIANS. IT TARGETS TWO GROUPS: CANDIDATES WHO RECEIVED MINIMAL NUTRITION EDUCATION DURING THEIR FELLOWSHIP OR WHOM PLAN TO PURSUE PEDIATRIC NUTRITION AS THEIR CAREER FOCUS. TEACHING AND TOMORROW UNDERREPRESENTED IN MEDICINE (URIM) PROGRAM THE PEDIATRIC GI TEACHING AND TOMORROW PROGRAM OF NASPGHAN STRIVES TO ATTRACT THE BRIGHTEST RESIDENTS TO SUBSPECIALTY TRAINING IN PEDIATRIC GASTROENTEROLOGY, HEPATOLOGY AND NUTRITION. DUE TO THE EXCELLENT INTEREST IN THIS INNOVATIVE NASPGHAN PROGRAM, WE HAVE SEEN CONTINUAL GROWTH IN THE INTEREST AND APPLICATIONS TO GI TRAINING PROGRAMS THROUGH THE YEARS. THIS PROGRAM HAS BEEN RECENTLY EXPANDED TO PROVIDE SCHOLARSHIPS TO INTERESTED 1ST AND 2ND YEAR PEDIATRIC RESIDENTS AND 4TH YEAR MEDICAL STUDENTS WHO SELF-IDENTIFY AS UNDERREPRESENTED IN MEDICINE (URIM). IN ADDITION TO NETWORKING WITH OTHER PARTICIPANTS WHILE ATTENDING THE PROGRAM'S SCHEDULED SESSIONS, THE URIM PROGRAM ATTENDEES ARE MATCHED UP WITH A NASPGHAN FELLOW AND/OR ATTENDING PHYSICIAN (A TEACHING AND TOMORROW PROGRAM ALUMNUS) WHO SERVES AS A POINT OF CONTACT AND AMBASSADOR TO THE ANNUAL MEETING. URIM NASPGHAN/NASPGHAN FOUNDATION MEDICAL STUDENT MENTORED SUMMER RESEARCH PROGRAM THE URIM NASPGHAN/NASPGHAN FOUNDATION MEDICAL STUDENT MENTORED SUMMER RESEARCH PROGRAM TAKES PLACE AT MULTIPLE SITES THROUGHOUT THE U.S. AND CANADA AND PROVIDES MEDICAL STUDENTS WHO SELF-IDENTIFY AS URIM WITH A 10-WEEK RESEARCH EXPERIENCE UNDER THE MENTORSHIP OF BASIC OR CLINICAL SCIENTISTS WITH A RESEARCH FOCUS IN PEDIATRIC GASTROENTEROLOGY, HEPATOLOGY, OR NUTRITION. CANDIDATES FOR THESE SCHOLARSHIPS MUST HAVE COMPLETED AT MINIMUM THEIR FIRST YEAR OF MEDICAL TRAINING AND BE IN GOOD STANDING AT ACCREDITED MEDICAL SCHOOLS IN THE U.S. AND CANADA. REFERENCE IS GIVEN TO STUDENTS WHO ARE SEEKING A RESEARCH EXPERIENCE PREFERENCE IS GIVEN TO STUDENTS WHO ARE SEEKING A RESEARCH EXPERIENCE BETWEEN THE FIRST AND SECOND YEARS OF MEDICAL SCHOOL, THOUGH APPLICATIONS FROM ALL CURRENTLY ENROLLED STUDENTS ARE CONSIDERED. THESE STUDENTS ARE ALSO INVITED TO ATTEND THE ANNUAL MEETING, PRESENT A POSTER OF THEIR PROJECT AND PARTICIPATE IN THE TEACHING AND TOMORROW PROGRAM. EDUCATION THE FOUNDATION SUPPORTS THE EDUCATIONAL MISSION OF NASPGHAN THROUGH A DIVERSE PORTFOLIO OF PROFESSIONAL AND PUBLIC EDUCATION INITIATIVES. THE FOUNDATION'S GOAL IS TO EDUCATE MEDICAL PROFESSIONALS AND THE PUBLIC, AND TO SUPPORT THE DEVELOPMENT OF NEW KNOWLEDGE THROUGH RESEARCH. THE PRIMARY OBJECTIVES ARE TO IMPROVE THE QUALITY OF LIFE AND TO IMPROVE HEALTH OUTCOMES THROUGH EDUCATION, EARLY DETECTION AND EVIDENCE-BASED CARE.

4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	WEBINARS AND ON-DEMAND EDUCATIONAL MODULES EGIDS: BEYOND THE ESOPHAGUS EGIDS ARE A COLLECTION OF CHRONIC INFLAMMATORY DISEASES INCLUDING EOSINOPHILIC ESOPHAGITIS (EOE), EOSINOPHILIC GASTRITIS (EG) EOSINOPHILIC GASTROENTERITIS (EGE), AND EOSINOPHILIC COLITIS (EC). AMONG THE EGIDS, EOE HAS BECOME AN INCREASINGLY RECOGNIZED AND STUDIED CONDITION. VALIDATED METRICS HAVE BEEN ESTABLISHED TO QUANTIFY QUALITY OF LIFE, SYMPTOMS, HISTOLOGIC AND ENDOSCOPIC FINDINGS. IN ADDITION, THERE ARE WELL-ESTABLISHED, EFFECTIVE TREATMENTS. THE SAME CANNOT BE SAID FOR EG, EGE, OR EC, WHICH LACKS WELL ESTABLISHED HISTOLOGIC CRITERIA FOR DIAGNOSIS, AND HAS A MORE UNCLEAR NATURAL HISTORY, NOR WELL-ESTABLISHED TREATMENTS. EGIDS: BEYOND THE ESOPHAGUS BRINGS TO LIGHT THE LATEST ON NON-EOE EGID, INCLUDING THE SIGNS AND SYMPTOMS; THE CRITERIA TO MAKE A DIAGNOSIS; WHAT OPTIONS EXIST FOR THERAPY, AND THE POTENTIAL MECHANISMS OF DISEASE. PRACTICAL TIPS IN THE NUTRITIONAL MANAGEMENT OF CHILDREN WITH CHOLESTATIC LIVER DISORDERS: A WEBINAR FOR PATIENTS, FAMILIES AND CAREGIVERS. THIS WEBINAR EXPLORES PRACTICAL APPROACHES TO THE NUTRITIONAL MANAGEMENT OF CHILDREN WITH CHOLESTATIC LIVER DISEASES, WITH SPECIAL TIPS FOR PATIENTS AND CAREGIVERS. PARTICIPANTS LEARN THE CLINICAL PRESENTATION AND LONG-TERM IMPLICATIONS OF MALNUTRITION AND FAT-SOLUBLE VITAMIN DEFICIENCIES IN CHILDREN WITH CHOLESTATIC LIVER DISORDERS, BECOME ACQUAINTED WITH DIFFERENCES AMONG THE CURRENTLY AVAILABLE FORMULATION TO SUPPORT NUTRITION IN CHOLESTATIC BABIES, AND THE CURRENTLY AVAILABLE VITAMIN SUPPLEMENTS AND FORMULATIONS. THE LACK OF INSURANCE COVERAGE FOR MEDICAL FOOD AND VITAMINS IS ALSO DISCUSSED.

4d	Other program services (Describe in Schedule O.)
	(Expenses $ 193,509 including grants of $ ) (Revenue $ )
4e	Total program service expenses1,589,203

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)		(D) Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and title
(1) MARGARET STALLINGS...................................................................... EXECUTIVE DIRECTOR	20.0 ................. 23.0		X	50,000	167,072	6,096
(2) MENNO VERHAVE MD...................................................................... PRESIDENT	2.0 ................. 0.0	X	X	0	0	0
(3) ANN SCHEIMANN MD MBA...................................................................... PRESIDENT	2.0 ................. 0.0	X	X	0	0	0
(4) PRAVEEN GODAY MD...................................................................... DIRECTOR	1.0 ................. 0.0	X		0	0	0
(5) BENJAMIN GOLD MD FAAP FACG...................................................................... DIRECTOR	1.0 ................. 0.0	X		0	0	0
(6) JEANIE HUANG MD MPH...................................................................... DIRECTOR	1.0 ................. 0.0	X		0	0	0
(7) KAREN MURRAY MD...................................................................... DIRECTOR	1.0 ................. 0.0	X		0	0	0
(8) VICKY NG MD...................................................................... DIRECTOR	1.0 ................. 0.0	X		0	0	0
(9) PATRICIA ROBUCK PHD MPH...................................................................... DIRECTOR	1.0 ................. 0.0	X		0	0	0
(10) JOEL ROSH MD...................................................................... DIRECTOR	1.0 ................. 0.0	X		0	0	0
(11) Robert Dahms...................................................................... DIRECTOR	1.0 ................. 0.0	X		0	0	0

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)						(D) Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and title

1	Briefly describe the organization’s mission or most significant activities: THE NASPGHAN FOUNDATION FUNDS AND SUPPORTS THE RESEARCH AND EDUCATION MISSION OF NASPGHAN.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	10
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	10
5	Total number of individuals employed in calendar year 2023 (Part V, line 2a) ......	5	0
6	Total number of volunteers (estimate if necessary) .............	6	50
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	50,000	167,072	6,096

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

1a	Federated campaigns..		1a
b	Membership dues..		1b	250,000
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e

f	All other contributions, gifts, grants, and similar amounts not included above		1f	1,490,118

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		1,740,118

		Business Code
2a
b
c
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		0

3 Investment income (including dividends, interest, and othersimilar amounts) ......			134,614		134,614
4 Income from investment of tax-exempt bond proceeds			0
5 Royalties...........			0
			(i) Real	(ii) Personal
6a	Gross rents	6a
b	Less: rental expenses	6b
c	Rental income or (loss)	6c	0	0
d	Net rental income or (loss).......			0
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a	405,758
b	Less: cost or other basis and sales expenses	7b	454,944
c	Gain or (loss)	7c	-49,186
d	Net gain or (loss).........			-49,186		-49,186
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a	0
b	Less: direct expenses ...		8b	0
c	Net income or (loss) from fundraising events..			0
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a	0
b	Less: direct expenses ...		9b	0
c	Net income or (loss) from gaming activities..			0
10a	Gross sales of inventory, less returns and allowances ..
			10a	0
b	Less: cost of goods sold ..		10b	0
c	Net income or (loss) from sales of inventory..			0

Business Code
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			0
12	Total revenue. See instructions.....			1,825,546		85,428

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....	134,597	134,597
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........	987,000	987,000
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............	0
4	Benefits paid to or for members .......	0
5	Compensation of current officers, directors, trustees, and key employees ...........	50,000	32,955	11,365	5,680
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........	0
7	Other salaries and wages........	76,308	50,294	17,345	8,669
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	0
9	Other employee benefits .......	6,353	4,187	1,444	722
10	Payroll taxes ...........	5,342	3,074	885	1,383
11	Fees for services (non-employees):
a	Management ......	0
b	Legal .........	600		600
c	Accounting ...........	25,691	10,284	1,469	13,938
d	Lobbying ...........	0
e	Professional fundraising services. See Part IV, line 17	0
f	Investment management fees ......	22,998		22,998
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	13,954	1,252	12,702
12	Advertising and promotion ....	0
13	Office expenses .......	14,269	9,889	2,908	1,472
14	Information technology ......	1,240		1,240
15	Royalties ..	0
16	Occupancy ...........	23,026	16,118	4,605	2,303
17	Travel ............	8,241	5,769	1,648	824
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .	0
19	Conferences, conventions, and meetings ....	10,741		10,741
20	Interest ...........	0
21	Payments to affiliates .......	0
22	Depreciation, depletion, and amortization ..	0
23	Insurance ...	3,965	2,776	396	793
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	EDUCATION MATERIALS	331,008	331,008
b	DONOR RECEPTION	5,216		5,216
c	FILING FEES	350		350
d	MISC EXPENSES	480		480
e	All other expenses
25	Total functional expenses. Add lines 1 through 24e	1,721,379	1,589,203	96,392	35,784
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........		2,190,999	1	2,295,715
2	Savings and temporary cash investments .........		352,860	2	399,489
3	Pledges and grants receivable, net ......		115,001	3	0
4	Accounts receivable, net .............		29,738	4	448,375
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
			0	5	0
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
			0	6	0
7	Notes and loans receivable, net ...........		0	7	0
8	Inventories for sale or use ............		0	8	0
9	Prepaid expenses and deferred charges ......		12,756	9	2,586
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a
b	Less: accumulated depreciation	10b	0	10c	0
11	Investments—publicly traded securities .		3,976,291	11	4,312,762
12	Investments—other securities. See Part IV, line 11 .....		0	12	0
13	Investments—program-related. See Part IV, line 11 ..		0	13	0
14	Intangible assets ...............		0	14	0
15	Other assets. See Part IV, line 11 ...........		0	15	0
16	Total assets. Add lines 1 through 15 (must equal line 33)...		6,677,645	16	7,458,927

17	Accounts payable and accrued expenses .....	95,689	17	394,571
18	Grants payable ...	1,286,000	18	1,391,250
19	Deferred revenue .........	50,000	19	0
20	Tax-exempt bond liabilities .........	0	20	0
21	Escrow or custodial account liability. Complete Part IV of Schedule D	0	21	0
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
		0	22	0
23	Secured mortgages and notes payable to unrelated third parties ..	0	23	0
24	Unsecured notes and loans payable to unrelated third parties ..	0	24	0
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	0	25	0
26	Total liabilities. Add lines 17 through 25..	1,431,689	26	1,785,821

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	2,085,087	27	5,673,106
28	Net assets with donor restrictions ...........	3,160,869	28	0
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	5,245,956	32	5,673,106
33	Total liabilities and net assets/fund balances ........	6,677,645	33	7,458,927