TY 2023 Form 990PF

Part I	Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).)	(a) Revenue and expenses per books	(b) Net investment income	(c) Adjusted net income	(d) Disbursements for charitable purposes (cash basis only)
	1	Contributions, gifts, grants, etc., received (attach schedule)	34,000
2	Check .............
3	Interest on savings and temporary cash investments	37,147	37,147
4	Dividends and interest from securities...	14,209	14,209	0
5a	Gross rents............
b	Net rental income or (loss)
6a	Net gain or (loss) from sale of assets not on line 10		0
b	Gross sales price for all assets on line 6a 0
7	Capital gain net income (from Part IV, line 2)...		0
8	Net short-term capital gain.........
9	Income modifications...........			0
10a	Gross sales less returns and allowances	211,126
b	Less: Cost of goods sold....	98,933
c	Gross profit or (loss) (attach schedule).....	List of Attached Documents: // Content	112,193		0
11	Other income (attach schedule).......		0	0	0
12	Total. Add lines 1 through 11........	197,549	51,356	0
	13	Compensation of officers, directors, trustees, etc.	315,001	0	0	201,601
14	Other employee salaries and wages......	455,440	0	0	291,481
15	Pension plans, employee benefits.......	69,762	0	0	44,648
16a	Legal fees (attach schedule).........	List of Attached Documents: // Content	9,378	0	0	4,689
b	Accounting fees (attach schedule).......	List of Attached Documents: // Content	10,422	0	0	5,211
c	Other professional fees (attach schedule)....	List of Attached Documents: // Content	1,281	0	0	641
17	Interest...............	0	0	0	0
18	Taxes (attach schedule) (see instructions)...	List of Attached Documents: // Content	1,323	0	0	661
19	Depreciation (attach schedule) and depletion...		0	0	0
20	Occupancy..............	57,138	0	0	28,569
21	Travel, conferences, and meetings.......	807	0	0	403
22	Printing and publications..........	4,388	0	0	2,194
23	Other expenses (attach schedule).......	List of Attached Documents: // Content	64,468	0	0	30,530
24	Total operating and administrative expenses.
	Add lines 13 through 23..........	989,408	0	0	610,628
25	Contributions, gifts, grants paid.......	0			0
26	Total expenses and disbursements. Add lines 24 and 25	989,408	0	0	610,628
	27	Subtract line 26 from line 12:
a	Excess of revenue over expenses and disbursements	-791,859
b	Net investment income (if negative, enter -0-)		51,356
c	Adjusted net income (if negative, enter -0-)...			0

Part II		Balance Sheets	Beginning of year	End of year
Part II		Balance Sheets	(a) Book Value	(b) Book Value	(c) Fair Market Value
	1	Cash—non-interest-bearing.............	169,154	111,910	111,910
	2	Savings and temporary cash investments.........	261,961	899,107	899,107
	3	Accounts receivable
		Less: allowance for doubtful accounts
	4	Pledges receivable
		Less: allowance for doubtful accounts
	5	Grants receivable.................
	6	Receivables due from officers, directors, trustees, and other
		disqualified persons (attach schedule) (see instructions).....	0	0
	7	Other notes and loans receivable (attach schedule)
		Less: allowance for doubtful accounts	0	0
	8	Inventories for sale or use..............	54,186	68,216	68,216
	9	Prepaid expenses and deferred charges..........
	10a	Investments—U.S. and state government obligations (attach schedule)	1,878,089	List of Attached Documents: // Content 492,298	499,799
	b	Investments—corporate stock (attach schedule).......		0
	c	Investments—corporate bonds (attach schedule).......		0
	11	Investments—land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)		0
	12	Investments—mortgage loans.............
	13	Investments—other (attach schedule)..........		0
	14	Land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)		0
	15	Other assets (describe )	0	0	0
	16	Total assets (to be completed by all filers—see the
		instructions. Also, see page 1, item I)	2,363,390	1,571,531	1,579,032
	17	Accounts payable and accrued expenses..........	0	0
	18	Grants payable.................	0	0
	19	Deferred revenue.................	0	0
	20	Loans from officers, directors, trustees, and other disqualified persons	0	0
	21	Mortgages and other notes payable (attach schedule)......		0
	22	Other liabilities (describe )	List of Attached Documents: // Content 0	List of Attached Documents: // Content 0
	23	Total liabilities (add lines 17 through 22).........	0	0
		Foundations that follow FASB ASC 958, check here
		and complete lines 24, 25, 29 and 30.
	24	Net assets without donor restrictions...........	2,363,390	1,571,531
	25	Net assets with donor restrictions............
		Foundations that do not follow FASB ASC 958, check here
		and complete lines 26 through 30.
	26	Capital stock, trust principal, or current funds........
	27	Paid-in or capital surplus, or land, bldg., and equipment fund
	28	Retained earnings, accumulated income, endowment, or other funds
	29	Total net assets or fund balances (see instructions).....	2,363,390	1,571,531
	30	Total liabilities and net assets/fund balances (see instructions).	2,363,390	1,571,531

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

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

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

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

1a	Exempt operating foundations described in section 4940(d)(2), check here and enter “N/A" on line 1.
	Date of ruling or determination letter: (attach copy of letter if necessary–see instructions)	1	714
b	All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2	Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-)	2
3	Add lines 1 and 2...........................	3	714
4	Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-)	4
5	Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- .....	5	714
6	Credits/Payments:

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

7	Total credits and payments. Add lines 6a through 6d..............		7
8	Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached.		8
9	Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......		9	714
10	Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...		10
11	Enter the amount of line 10 to be: Credited to 2024 estimated tax0	Refunded	11	0

(a) Name and address	(b) Title, and average hours per week devoted to position	(c) Compensation (If not paid, enter -0-)	(d) Contributions to employee benefit plans and deferred compensation	(e) Expense account, other allowances
Therese A Rooney List of Attached Documents: // Content	Vice President Director 40.00	0	0	0
9333 N Meridian Street Suite 150 Indianapolis,IN46260
Ann C Puckett Harpold List of Attached Documents: // Content	President 40.00	173,360	3,569	0
9333 N Meridian Street Suite 150 Indianapolis,IN46260
David J West List of Attached Documents: // Content	Director 4.00	6,283	0	0
9333 N Meridian Street Suite 150 Indianapolis,IN46260
Frank B Fults List of Attached Documents: // Content	Secretary Treasurer 24.00	119,926	2,399	0
9333 N Meridian Street Suite 150 Indianapolis,IN46260
Cathleen L Rooney List of Attached Documents: // Content	Vice President Director 1.00	0	0	0
9333 N Meridian Street Suite 150 Indianapolis,IN46260

List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc.	Expenses
1


2


3


4

Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2.	Amount
1


2


All other program-related investments. See instructions.
3

		(a) Corpus	(b) Years prior to 2022	(c) 2022	(d) 2023
1 Distributable amount for 2023 from Part X, line 7					93,938
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only.......				0
b Total for prior years:20 , 20, 20
3 Excess distributions carryover, if any, to 2022:
a From 2018......	73,564
b From 2019......	658,456
c From 2020......	636,121
d From 2021......	627,568
e From 2022......	514,361
f Total of lines 3a through e ........		2,510,070
4Qualifying distributions for 2023 from Part
XI, line 4: $ 610,628
a Applied to 2022, but not more than line 2a
b Applied to undistributed income of prior years (Election required—see instructions).....
c Treated as distributions out of corpus (Election required—see instructions)........
d Applied to 2023 distributable amount.....					93,938
e Remaining amount distributed out of corpus		516,690
5 Excess distributions carryover applied to 2023.
(If an amount appears in column (d), the same amount must be shown in column (a).)
6Enter the net total of each column as indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5		3,026,760
b Prior years’ undistributed income. Subtract line 4b from line 2b ..........			0
c Enter the amount of prior years’ undistributed income for which a notice of deficiency has been issued, or on which the section 4942(a) tax has been previously assessed......
d Subtract line 6c from line 6b. Taxable amount —see instructions ...........			0
e Undistributed income for 2022. Subtract line 4a from line 2a. Taxable amount—see instructions .............				0
f Undistributed income for 2023. Subtract lines 4d and 5 from line 1. This amount must be distributed in 2024 ..........					0
7 Amounts treated as distributions out of corpus to satisfy requirements imposed by section 170(b)(1)(F) or 4942(g)(3) (Election may be required - see instructions) .......
8 Excess distributions carryover from 2018 not applied on line 5 or line 7 (see instructions) ...		73,564
9 Excess distributions carryover to 2024. Subtract lines 7 and 8 from line 6a ......		2,953,196
10 Analysis of line 9:
a Excess from 2019....	658,456
b Excess from 2020....	636,121
c Excess from 2021....	627,568
d Excess from 2022....	514,361
e Excess from 2023....	516,690

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

b 85% (0.85) of line 2a .........
c Qualifying distributions from Part XI, line 4 for each year listed .....
d Amounts included in line 2c not used directly for active conduct of exempt activities ..........
e Qualifying distributions made directly for active conduct of exempt activities. Subtract line 2d from line 2c ....
3 Complete 3a, b, or c for the alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......
(2) Value of assets qualifying under section 4942(j)(3)(B)(i)
b “Endowment" alternative test— enter 2/3 of minimum investment return shown in Part IX, line 6 for each year listed ..
c “Support" alternative test—enter:
(1) Total support other than gross investment income (interest, dividends, rents, payments on securities loans (section 512(a)(5)), or royalties) ....
(2) Support from general public and 5 or more exempt organizations as provided in section 4942(j)(3)(B)(iii)....
(3) Largest amount of support from an exempt organization
(4) Gross investment income

Cathleen L Rooney

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

Therese A Rooney
9333 N Meridian Street Suite 150
Indianapolis,IN46260
(317) 571-2973
thereserooney@marooneyfoundation.org

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

none

cAny submission deadlines:

none

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

none

Enter gross amounts unless otherwise indicated.	Excluded by section 512, 513, or 514	(e) Related or exempt function income (See instructions.)
a	0		0	0
b	0		0	0
c	0		0	0
d	0		0	0
e	0		0	0
f	0		0	0
	0		0	0
gFees and contracts from government agencies
2 Membership dues and assessments ....	0		0	0
3 Interest on savings and temporary cash investments ...........	0	14	37,147	0
4 Dividends and interest from securities ....	0	14	14,209	0
5 Net rental income or (loss) from real estate:
aDebt-financed property......	0		0	0
bNot debt-financed property.....	0		0	0
6 Net rental income or (loss) from personal property	0		0	0
7 Other investment income .....	0		0	0
8 Gain or (loss) from sales of assets other than inventory ............	0		0	0
9 Net income or (loss) from special events:	0		0	0
10 Gross profit or (loss) from sales of inventory	0		0	112,193
11 Other revenue: a	0		0	0
b	0		0	0
c	0		0	0
d	0		0	0
e	0		0	0
12 Subtotal. Add columns (b), (d), and (e) ..	0		51,356	112,193

Line No.	Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See instructions.)
10	The foundation provides training sessions and sells related materials for these sessions. The sessions and material sales are executed below the sum of the foundation's material and labor costs.

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

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


(a) Name and address of each employee paid more than $50,000	(b) Title, and average hours per week devoted to position	(c) Compensation	(d) Contributions to employee benefit plans and deferred compensation	(e) Expense account, other allowances
Robert N Hochgesang	Analyst 38.00	185,796	3,781	0
9333 N Meridian Street Suite 150 Indianapolis,IN46260	Analyst 38.00	185,796	3,781	0
Ann M Duncan	Teachers Liason 40.00	107,724	2,154	0
9333 N Meridian Street Suite 150 Indianapolis,IN46260	Teachers Liason 40.00	107,724	2,154	0






Total number of other employees paid over $50,000...................				2

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

3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient	If recipient is an individual, show any relationship to any foundation manager or substantial contributor	Foundation status of recipient	Purpose of grant or contribution	Amount
Name and address (home or business)		Foundation status of recipient	Purpose of grant or contribution	Amount
aPaid during the year

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

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

Software ID:	23017649
Software Version:	V2.0

bApproved for future payment

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

Enter gross amounts unless otherwise indicated.	Unrelated business income		Excluded by section 512, 513, or 514		(e) Related or exempt function income (See instructions.)
1Program service revenue:	(a) Business code	(b) Amount	(c) Exclusion code	(d) Amount	(e) Related or exempt function income (See instructions.)
a		0		0	0
b		0		0	0
c		0		0	0
d		0		0	0
e		0		0	0
f		0		0	0
		0		0	0
gFees and contracts from government agencies
2 Membership dues and assessments ....		0		0	0
3 Interest on savings and temporary cash investments ...........		0	14	37,147	0
4 Dividends and interest from securities ....		0	14	14,209	0
5 Net rental income or (loss) from real estate:
aDebt-financed property......		0		0	0
bNot debt-financed property.....		0		0	0
6 Net rental income or (loss) from personal property		0		0	0
7 Other investment income .....		0		0	0
8 Gain or (loss) from sales of assets other than inventory ............		0		0	0
9 Net income or (loss) from special events:		0		0	0
10 Gross profit or (loss) from sales of inventory		0		0	112,193
11 Other revenue: a		0		0	0
b		0		0	0
c		0		0	0
d		0		0	0
e		0		0	0
12 Subtotal. Add columns (b), (d), and (e) ..		0		51,356	112,193

Name of organization M A ROONEY FOUNDATION INC

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
1	Cathleen L Rooney 1037 Laurelwood Drive Carmel, IN46032	$ 34,000	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)

Name of organization M A ROONEY FOUNDATION INC		Employer identification number 36-2673952

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)


Name of organization M A ROONEY FOUNDATION INC			Employer identification number 36-2673952
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.

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
West Advisors Inc.	6,283	0	0	3,142
ADP-Payroll Services	4,139	0	0	2,069

Description	Revenue and Expenses per Books	Disbursements for Charitable Purposes
Comcast	4,498	2,249
Hightower Graphics	10,147	10,147
Miscellaneous-Vendor Gifts	2,275	0
Miscellaneous-charges on credit card	12,655	6,328
Miscellaneous-Reimbursements	-10	0
Pekin Insurance	715	357
Innovative Network Solutions	5,495	2,748
LTC Life Safety Solutions	6,550	3,275
PayPal	1,081	0
PNC Bank Fees	237	0
Planet Reg	1,134	567
Safecare	282	141
Square	3,142	0
Sylint LLC	6,831	0
Well Done Services	296	148
Xerox Financial Services Wells Fargo Finl Leasing	9,096	4,548
SafeHiring Solutions	44	22

Category	Amount	Disbursements for Charitable Purposes
123RF	30	15
Mike Yonts Films	1,050	525
Hightower Graphics	201	101

Category	Amount	Disbursements for Charitable Purposes
US Dept of Treasury	507	254
Illinois Secretary of State	10	5
Indiana Department of Revenue Sales Tax penalties	739	370
Illinois Charity Bureau Fund	15	7
City of Indianapolis	52	25