Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
right arrowDo not enter social security numbers on this form as it may be made public.
right arrowGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
For calendar year 2023, or tax year beginning 01-01-2023 , and ending 12-31-2023
Name of foundation
SIGMA GAMMA FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address)PO BOX 36373
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
GROSSE POINTE FARMS, MI48236
A Employer identification number

38-6074066
B Telephone number (see instructions)

(586) 772-8100
C right arrow
G Check all that apply:

D 1. Foreign organizations, check here............. right arrow
2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow
E right arrow
H Check type of organization:
F right arrow
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)right arrow$3,840,339J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule) 48,196
2 Check right arrow.............
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities... 88,402 88,402  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 218,589
b Gross sales price for all assets on line 6a 1,534,449
7 Capital gain net income (from Part IV, line 2)... 218,589
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule).......      
12 Total. Add lines 1 through 11........ 355,187 306,991  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0 0   0
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
4,400 0   0
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
27,896 27,896   0
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
4,251 1,156   0
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
307 0   0
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 36,854 29,052   0
25 Contributions, gifts, grants paid....... 144,838 144,838
26 Total expenses and disbursements. Add lines 24 and 25 181,692 29,052   144,838
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 173,495
b Net investment income (if negative, enter -0-) 277,939
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2023)
Form 990-PF (2023)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.) 		Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing.............      
2 Savings and temporary cash investments......... 128,169 124,980 124,980
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow        
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) right arrow  
Less: allowance for doubtful accounts right arrow        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule) 147,545 Click to see attachment
List of Attached Documents:
// Content
221,143 		223,452
b Investments—corporate stock (attach schedule)....... 2,198,694 Click to see attachment
List of Attached Documents:
// Content
2,314,316 		2,824,933
c Investments—corporate bonds (attach schedule)....... 573,816 Click to see attachment
List of Attached Documents:
// Content
590,170 		582,767
11 Investments—land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 104,594 Click to see attachment
List of Attached Documents:
// Content
75,704 		84,207
14 Land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
15 Other assets (describe right arrow)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 3,152,818 3,326,313 3,840,339
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe right arrow)    
23 Total liabilities (add lines 17 through 22)......... 0 0
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here right arrow
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions...........    
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here right arrow
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........ 2,395,393 2,395,393
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds 757,425 930,920
29 Total net assets or fund balances (see instructions)..... 3,152,818 3,326,313
30 Total liabilities and net assets/fund balances (see instructions). 3,152,818 3,326,313
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
3,152,818
2
Enter amount from Part I, line 27a .....................
2
173,495
3
Other increases not included in line 2 (itemize) right arrow
3
0
4
Add lines 1, 2, and 3 ..........................
4
3,326,313
5
Decreases not included in line 2 (itemize) right arrow
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
3,326,313
Form 990-PF (2023)
Form 990-PF (2023)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)		 (b)
How acquired
P—Purchase
D—Donation 		(c)
Date acquired
(mo., day, yr.) 		(d)
Date sold
(mo., day, yr.)
1 a PUBLICLY TRADED SECURITIES      
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 1,534,449   1,315,860 218,589
b
c
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69 		(j)
Adjusted basis
as of 12/31/69 		(k)
Excess of col. (i)
over col. (j), if any
a       218,589
b
c
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 218,589
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ................... 		Bracket 3  
Part V
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here right arrow and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions) 1 3,863
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2 0
3 Add lines 1 and 2........................... 3 3,863
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 3,863
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 2,166
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld .......... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 2,166
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8 3
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9 1,700
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10  
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow   Refundedright arrow 11  
Form 990-PF (2023)
Form 990-PF (2023)
Page 4
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. right arrow$ 0(2) On foundation managers.right arrow$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
round bullet By language in the governing instrument, or
round bullet By state legislation that effectively amends the governing instrument so that no mandatory directions
that conflict with the state law remain in the governing instrument? ................
6
Yes
 
7
Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
and Part XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrowMI
b
If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
8b
Yes
 
9
Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
or 4942(j)(5) for calendar year 2023 or the taxable year beginning in 2023? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
9
 
No
10
Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
and addresses. ...............................
10
 
No
11
At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
11
 
No
12
Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
advisory privileges? If "Yes," attach statement. See instructions.................
12
 
No
13
Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
13
Yes
 
Website addressright arrowN/A
14
The books are in care ofright arrowCOHEN COMPANY LTD Telephone no.right arrow (586) 772-8100

Located atright arrow21420 GREATER MACK AVENUEST CLAIR SHORESMI ZIP+4right arrow48080
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........right arrow
and enter the amount of tax-exempt interest received or accrued during the year ........right arrow
15
 
16 At any time during calendar year 2023, did the foundation have an interest in or a signature or other authority over YesNo
a bank, securities, or other financial account in a foreign country? .................
16   No
See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country right arrow
Form 990-PF (2023)
Form 990-PF (2023)
Page 5
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required
File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
Yes
No
1a
During the year did the foundation (either directly or indirectly):
(1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........
1a(1)
 
No
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
1a(3)
 
No
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
 
No
(5) Transfer any income or assets to a disqualified person (or make any of either available
for the benefit or use of a disqualified person)? ......................
1a(5)
 
No
(6) Agree to pay money or property to a government official? (Exception. Check "No"
if the foundation agreed to make a grant to or to employ the official for a period
after termination of government service, if terminating within 90 days.) ...............
1a(6)
 
No
b
If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........
1b
 
 
c
Organizations relying on a current notice regarding disaster assistance check here ........right arrow
d
Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
that were not corrected before the first day of the tax year beginning in 2023? .............
1d
 
No
2
Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
a
At the end of tax year 2023, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2023?....................
2a
 
No
If "Yes," list the years right arrow20, 20, 20, 20
b
Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
(relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
to all years listed, answer "No" and attach statement—see instructions.) ..............
2b
 
 
c
If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
right arrow20, 20, 20, 20
3a
Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
any time during the year? ..............................
3a
 
No
b
If "Yes," did it have excess business holdings in 2023 as a result of (1) any purchase by the foundation
or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
if the foundation had excess business holdings in 2023.) .....................
3b
 
 
4a
Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
4a
 
No
b
Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2023? ..
4b
 
No
Form 990-PF (2023)
Form 990-PF (2023)
Page 6
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required (continued)
5a
During the year did the foundation pay or incur any amount to:
Yes
No
(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........
5a(1)
 
No
(2) Influence the outcome of any specific public election (see section 4955); or to carry
on, directly or indirectly, any voter registration drive? ....................
5a(2)
 
No
(3) Provide a grant to an individual for travel, study, or other similar purposes? .............
5a(3)
 
No
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
 
No
(5) Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals? .............
5a(5)
 
No
b
If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........
5b
 
 
c
Organizations relying on a current notice regarding disaster assistance check .........right arrow
d
If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
tax because it maintained expenditure responsibility for the grant? .................
5d
 
 
If "Yes," attach the statement required by Regulations section 53.4945–5(d).
6a
Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
a personal benefit contract? .............................
6a
 
No
b
Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
6b
 
No
If "Yes" to 6b, file Form 8870.
7a
At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
7a
 
No
b
If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....
7b
 
 
8
Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
excess parachute payment during the year? .........................
8
 
No
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors
1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
(a) Name and address (b) Title, and average
hours per week
devoted to position 		(c) Compensation
 (If not paid, enter
-0-) 		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
other allowances
MRS JOHN B WARREN JR DIRECTOR
1.00 		0 0 0
PO BOX 36373
GROSSE POINTE FARMS,MI48236
MRS DAVID M HEMPSTEAD DIRECTOR
1.00 		0 0 0
PO BOX 36373
GROSSE POINTE FARMS,MI48236
MRS LLOYD A SEMPLE TREASURER (FORMER)
4.00 		0 0 0
PO BOX 36373
GROSSE POINTE FARMS,MI48236
MRS PETER DURAND DIRECTOR
1.00 		0 0 0
PO BOX 36373
GROSSE POINTE FARMS,MI48236
MRS CHARLES L HENRITZY DIRECTOR
1.00 		0 0 0
PO BOX 36373
GROSSE POINTE FARMS,MI48236
MRS WILLIAM P HELLER JR PRESIDENT
3.00 		0 0 0
PO BOX 36373
GROSSE POINTE FARMS,MI48236
MRS GEORGE A NICHOLSON III DIRECTOR
1.00 		0 0 0
PO BOX 36373
GROSSE POINTE FARMS,MI48236
MRS LEONARD W SMITH DIRECTOR
1.00 		0 0 0
PO BOX 36373
GROSSE POINTE FARMS,MI48236
MRS ARTHER H GETZ VICE PRESIDENT/SECRETARY
3.00 		0 0 0
PO BOX 36373
GROSSE POINTE FARMS,MI48236
MRS JOHN SCHNEIDER DIRECTOR
1.00 		0 0 0
PO BOX 36373
GROSSE POINTE FARMS,MI48236
MRS THOMAS R QUILTER DIRECTOR
1.00 		0 0 0
PO BOX 36373
GROSSE POINTE FARMS,MI48236
MRS JAMES F WHITEHEAD III DIRECTOR
1.00 		0 0 0
PO BOX 36373
GROSSE POINTE FARMS,MI48236
MRS ROGER HULL VICE PRESIDENT NOMINEE
1.00 		0 0 0
PO BOX 36373
GROSSE POINTE FARMS,MI48236
MRS GARLAND M KNIGHT III DIRECTOR
1.00 		0 0 0
PO BOX 36373
GROSSE POINTE FARMS,MI48236
MRS ROBERT R LUBERA TREASURER (CURRENT)
1.00 		0 0 0
PO BOX 36373
GROSSE POINTE FARMS,MI48236
2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
(a) Name and address of each employee paid more than $50,000 (b) Title, and average
hours per week
devoted to position 		(c) Compensation (d) Contributions to
employee benefit
plans and deferred
compensation 		(e) Expense account,
other allowances
NONE
Total number of other employees paid over $50,000...................right arrow 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)
3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
NONE
Total number of others receiving over $50,000 for professional services.............right arrow0
Part VIII-A
Summary of Direct Charitable Activities
List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
1  
2  
3  
4  
Part VIII-B
Summary of Program-Related Investments (see instructions)
Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
1  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................right arrow0
Form 990-PF (2023)
Form 990-PF (2023)
Page 8
Part IX
Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)
1
Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
purposes:
a
Average monthly fair market value of securities...................
1a
3,597,685
b
Average of monthly cash balances.......................
1b
124,957
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
3,722,642
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
0
2
Acquisition indebtedness applicable to line 1 assets..................
2
0
3
Subtract line 2 from line 1d.........................
3
3,722,642
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
55,840
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
3,666,802
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
183,340
Part X
Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow and do not complete this part.)
1
Minimum investment return from Part IX, line 6..................
1
183,340
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
3,863
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
3,863
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
179,477
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
179,477
6
Deduction from distributable amount (see instructions).................
6
0
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
179,477
Part XI
Qualifying Distributions (see instructions)
1
Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
a
Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
1a
144,838
b
Program-related investments—total from Part VIII-B..................
1b
0
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
 
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
 
b
Cash distribution test (attach the required schedule) .................
3b
 
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
144,838
Form 990-PF (2023)
Form 990-PF (2023)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2022 		(c)
2022 		(d)
2023
1 Distributable amount for 2023 from Part X, line 7 179,477
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only....... 143,336
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2022:
a From 2018......  
b From 2019......  
c From 2020......  
d From 2021......  
e From 2022......  
f Total of lines 3a through e ........ 0
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 144,838
a Applied to 2022, but not more than line 2a 143,336
b Applied to undistributed income of prior years
(Election required—see instructions)..... 		0
c Treated as distributions out of corpus (Election
required—see instructions)........ 		0
d Applied to 2023 distributable amount..... 1,502
e Remaining amount distributed out of corpus 0
5 Excess distributions carryover applied to 2023. 0 0
(If an amount appears in column (d), the
same amount must be shown in column (a).)
6Enter the net total of each column as
indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 0
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		0
c Enter the amount of prior years’ undistributed
income for which a notice of deficiency has
been issued, or on which the section 4942(a)
tax has been previously assessed...... 		0
d Subtract line 6c from line 6b. Taxable amount
—see instructions ........... 		0
e Undistributed income for 2022. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		0
f Undistributed income for 2023. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2024 .......... 		177,975
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) ....... 		0
8 Excess distributions carryover from 2018 not
applied on line 5 or line 7 (see instructions) ... 		0
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		0
10 Analysis of line 9:
a Excess from 2019....  
b Excess from 2020....  
c Excess from 2021....  
d Excess from 2022....  
e Excess from 2023....  
Form 990-PF (2023)
Form 990-PF (2023)
Page 10
Part XIII
Private Operating Foundations (see instructions and Part VI-A, question 9)
1a If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2023, enter the date of the ruling ...... right arrow
 
b Check box to indicate whether the organization is a private operating foundation described in section or
2a Enter the lesser of the adjusted net
income from Part I or the minimum
investment return from Part IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2023 (b) 2022 (c) 2021 (d) 2020
         
b 85% (0.85) of line 2a .........          
c Qualifying distributions from Part XI,
line 4 for each year listed ..... 		         
d Amounts included in line 2c not used directly
for active conduct of exempt activities .......... 		         
e Qualifying distributions made directly
for active conduct of exempt activities.
Subtract line 2d from line 2c .... 		         
3 Complete 3a, b, or c for the
alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......          
(2) Value of assets qualifying
under section 4942(j)(3)(B)(i)		          
b “Endowment" alternative test— enter 2/3
of minimum investment return shown in
Part IX, line 6 for each year listed .. 		         
c “Support" alternative test—enter:
(1) Total support other than gross
investment income (interest,
dividends, rents, payments
on securities loans (section
512(a)(5)), or royalties) .... 		         
(2) Support from general public
and 5 or more exempt
organizations as provided in
section 4942(j)(3)(B)(iii).... 		         
(3) Largest amount of support
from an exempt organization		          
(4) Gross investment income          
Part XIV
Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)
1Information Regarding Foundation Managers:
aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
Check here right arrow
aThe name, address, and telephone number or email address of the person to whom applications should be addressed:
bThe form in which applications should be submitted and information and materials they should include:
cAny submission deadlines:
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
Form 990-PF (2023)
Form 990-PF (2023)
Page 11
Part XIV
Supplementary Information (continued)
3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient If recipient is an individual,
show any relationship to
any foundation manager
or substantial contributor
 Foundation
status of
recipient 		Purpose of grant or
contribution 		Amount
Name and address (home or business)
aPaid during the year

DETROIT INSTITUE FOR CHILDREN

2045 EAST WEST MAPLE ROAD SUITE
D-407
COMMERCE CHARTER TOWNS,MI48390 		  PC UNRESTRICTED GRANT 65,000

VARIETY THE CHILDREN'S CHARITY OF DETROIT

600 SOUTH ADAMS ROAD SUITE 230
BIRMINGHAM,MI48009 		  PC TO UNDERWRITE ADAPTIVE BICYCLES FOR CHILDREN WITH SPECIAL NEEDS 45,000

FULL CIRCLE FOUNDATION INC

17006 MACK AVENUE SUITE A
GROSSE POINTE PARK,MI48230 		  PC FOR USE IN THE LEARNING GARDEN 5,000

SIGMA GAMMA ASSOCATION

POST OFFICE BOX 36923
GROSSE POINTE FARMS,MI48236 		  PC IN SUPPORT OF THE FIREWORKS PICNIC 1,000

THE FOWLER CENTER

2315 HARMON LAKE ROAD
MAYVILLE,MI48744 		  PC TO UNDERWRITE SUMMER CAMPERSHIPS FOR CHILDREN WITH SPECIAL NEEDS 5,000

THE FAMILY CENTER

32 LAKE SHORE DRIVE
GROSSE POINTE FARMS,MI48236 		  PC SUPPORT FOR PROGRAMMING FOR CHILDREN WITH SPECIAL NEEDS 5,000

KIDS ON THE GO

23500 PARE STRETT SUITE 10
ST CLAIR SHORES,MI48080 		  PC TO SUPPORT SIX PROGRAMS FOR CHILDREN WITH SPECIAL NEEDS: TODDLERS AT THE TABLE, SOCIALLY SNACKY, COOKING ADVENTURES - FALL 2023, COOKING ADVENTURES - SPRING 2024, SUMMER SOUNDS, AND LETTERS TOGETHER/BETTER LETTERS 18,838
Total .................................right arrow 3a 144,838
bApproved for future payment
Total ................................. right arrow 3b 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 12
Part XV-A
Analysis of Income-Producing Activities
Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
Related or exempt
function income
(See instructions.)
1Program service revenue: (a)
Business code 		(b)
Amount 		(c)
Exclusion code 		(d)
Amount
a
b
c
d
e
f
gFees and contracts from government agencies          
2 Membership dues and assessments ....          
3 Interest on savings and temporary cash
investments ........... 		         
4 Dividends and interest from securities ....     14 88,402  
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....          
6 Net rental income or (loss) from personal property          
7 Other investment income .....          
8 Gain or (loss) from sales of assets other than
inventory ............ 		    18 218,589  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue: a
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 0 306,991 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
306,991
(See worksheet in line 13 instructions to verify calculations.)
Part XV-B
Relationship of Activities to the Accomplishment of Exempt Purposes
Line No.
DownArrow 		Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to
the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
instructions.)
Form 990-PF (2023)
Form 990-PF (2023)
Page 13
Part XVI
Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
1
Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
Yes
No
a
Transfers from the reporting foundation to a noncharitable exempt organization of:
(1) Cash...................................
1a(1)
 
No
(2) Other assets.................................
1a(2)
 
No
b
Other transactions:
(1) Sales of assets to a noncharitable exempt organization....................
1b(1)
 
No
(2) Purchases of assets from a noncharitable exempt organization..................
1b(2)
 
No
(3) Rental of facilities, equipment, or other assets.......................
1b(3)
 
No
(4) Reimbursement arrangements...........................
1b(4)
 
No
(5) Loans or loan guarantees.............................
1b(5)
 
No
(6) Performance of services or membership or fundraising solicitations................
1b(6)
 
No
c
Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
1c
 
No
d
If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
(a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
2a
Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
b
If "Yes," complete the following schedule.

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


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


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description
Schedule B
(Form 990)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2023
Name of the organization
SIGMA GAMMA FOUNDATION
 
Employer identification number

38-6074066
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ






Form 990-PF




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
Special Rules
......... 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
SIGMA GAMMA FOUNDATION
  		Employer identification number
38-6074066
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
CAROL A WILLIAMS TRUST
 
4045 STANFORD AVENUE
 
DALLAS, TX752257006

$ 40,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)
Schedule B (Form 990) (2023)
Page 3
Name of organization
SIGMA GAMMA FOUNDATION
  		Employer identification number

38-6074066
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
SIGMA GAMMA FOUNDATION
  		Employer identification number

38-6074066
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 $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I		 (b) Purpose of gift (c) Use 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 (c) Use 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 (c) Use 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 (c) Use 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


Software ID:  
Software Version:  

TY 2023 AccountingFeesSchedule
Name:
SIGMA GAMMA FOUNDATION
EIN:
38-6074066
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
TAX PREPARATION FEES 4,400 0   0

TY 2023 InvestmentsCorpBondsSchedule
Name:
SIGMA GAMMA FOUNDATION
EIN:
38-6074066
Name of Bond End of Year Book Value End of Year Fair Market Value
APPLE INC. 3.25% 24,788 23,863
APPLE INC. 3.25% 24,787 23,863
COMCAST CORP. 3.375% 25,100 24,402
COMCAST CORP. 3.375% 25,100 24,402
GLAXOSMITHKLINE 3.625% 25,210 24,576
ORACLE CORP. 2.5% 24,194 24,204
ORACLE CORP. 2.5% 24,194 24,204
OTIS WORLDWIDE 2.293% 23,011 23,262
OTIS WORLDWIDE 2.293% 23,010 23,262
ROPER TECHNOLOGIES 25,032 24,558
STARBUCKS CORP. 3.8% 25,595 24,539
STARBUCKS CORP. 3.8% 25,595 24,539
STARBUCKS CORP. 4% 24,845 24,633
THE BOEING CO. 4.875% 25,149 24,876
THE BOEING CO. 4.875% 25,149 24,876
THE CLOROX CO. 4.4% 25,268 24,689
THE CLOROX CO. 4.4% 25,267 24,689
THE KROGER CO. 2.65% 23,801 23,630
THE KROGER CO. 2.65% 23,800 23,630
UNITED PARCEL SERVICE 3.05% 24,534 23,941
CLOROX CO. 3.9 % 23,982 24,204
FEDEX CORP 4.2 % 24,140 24,595
FEDEX CORP 4.2 % 24,140 24,595
WALT DISNEY CO. 3.7 % 24,479 24,735

TY 2023 InvestmentsCorpStockSchedule
Name:
SIGMA GAMMA FOUNDATION
EIN:
38-6074066
Name of Stock End of Year Book Value End of Year Fair Market Value
ALPHABET INC. 8,919 17,461
ALPHABET INC. 9,226 20,255
AMAZON.COM INC. 7,700 12,915
AMAZON.COM INC. 9,763 15,194
AMPHENOL CORP 7,221 7,435
AMPHENOL CORP 9,614 9,913
APPLE INC. 3,001 21,178
APPLE INC. 4,270 28,880
ASML HOLDING N V 4,359 7,569
ASML HOLDING N V 8,716 15,138
AT&T INC. 28,911 22,653
AT&T INC. 40,380 31,463
AIRBUS SE 3,803 3,857
AIRBUS SE 6,082 6,171
ATLASSIAN CORP. 2,540 2,379
ATLASSIAN CORP. 7,653 7,136
AXON ENTERPRISE INC. 5,352 10,333
AXON ENTERPRISE INC. 8,956 14,208
BANK AMERICA CORP. 10,008 20,202
BANK AMERICA CORP. 11,645 23,569
BERKSHIRE HATHAWAY 13,961 24,966
BERKSHIRE HATHAWAY 14,295 26,750
BOEING CO 7,529 7,820
BOEING CO 6,275 6,517
BOOZ ALLEN HAMILTON 12,910 12,791
BOOZ ALLEN HAMILTON 19,382 19,187
BRISTOL-MYERS SQUIBB 10,189 10,262
BRISTOL-MYERS SQUIBB 14,423 15,393
BROOKFIELD ASSET MANAG 3,709 4,620
BROOKFIELD ASSET MANAG 5,944 7,431
CANADIAN NATIONAL RAILWAY 2,093 3,769
CANADIAN NATIONAL RAILWAY 3,488 6,282
CAPGEMINI S E 1,454 4,185
CAPGEMINI S E 3,487 6,278
CARDINAL HEALTH INC. 10,652 20,160
CARDINAL HEALTH INC. 9,527 17,640
CASEYS GEN STORES 14,086 13,737
CASEYS GEN STORES 8,414 8,242
CHECK PT SOFTWARE 2,541 4,584
CHECK PT SOFTWARE 3,810 6,876
CHIPOTLE MEXICAN GRL 8,344 9,148
CHIPOTLE MEXICAN GRL 10,467 11,435
CHUBB LTD 11,403 11,300
CHUBB LTD 15,951 15,820
CISCO SYSTEMS INC. 11,177 18,945
CISCO SYSTEMS INC. 19,972 30,312
CLOROX CO. 26,062 25,666
CLOROX CO. 34,814 34,935
COMCAST CORP 6,502 6,578
CONSTELLATION BRAND 12,129 12,088
CONSTELLATION BRAND 12,133 12,088
COSTAR GROUP INC. 3,837 4,370
COSTAR GROUP INC. 4,604 5,243
COSTCO WHOLESALE CO 15,959 16,502
COSTCO WHOLESALE CO 15,963 16,502
CROWDSTRIKE HLDING INC 4,239 6,383
CROWDSTRIKE HLDING INC 4,239 6,383
DASSAULT SYTEM S A 1,459 4,902
DASSAULT SYTEM S A 2,188 7,353
DBS GROUP HOLDINGS LIM. 2,435 4,050
DBS GROUP HOLDINGS LIM. 3,967 6,582
DEXCOM INC 7,806 8,686
DEXCOM INC 9,244 10,548
DOW INC. 14,582 17,000
DOW INC. 24,731 26,049
ECOLAB INC. 16,734 19,835
ECOLAB INC. 18,288 19,835
ENDAVA PLC 4,965 3,893
ENDAVA PLC 6,917 5,450
EXPERIAN PLC 2,565 4,278
EXPERIAN PLC 4,128 6,926
EXXON MOBIL CORP. 15,879 18,496
EXXON MOBIL CORP. 22,770 27,994
FASTENAL CO 6,375 6,477
FASTENAL CO 9,572 9,716
FLEETCOR TECHNOLOGIES 2,834 4,239
FLEETCOR TECHNOLOGIES 3,777 5,652
GENERAL DYNAMICS CO 12,788 12,984
GENERAL DYNAMICS CO 12,776 12,984
GILEAD SCIENCES INC. 22,473 26,328
GILEAD SCIENCES INC. 30,897 35,644
GLOBANT SA 4,054 4,760
GLOBANT SA 6,176 7,139
GRUPO AEROPORTUARIO DE 2,889 5,078
GRUPO AEROPORTUARIO DE 4,373 7,194
HDFC BK LTD. 5,890 7,718
HDFC BK LTD. 8,807 11,744
HEICO CORP 13,931 13,415
HEICO CORP 13,937 13,415
HOME DEPOT INC 6,742 6,931
HOME DEPOT INC 8,447 8,664
HONEYWELL INTL INC. 10,516 20,971
HONEYWELL INTL INC. 10,470 20,971
IBM CORP. 21,406 25,350
IBM CORP. 31,904 37,617
ICON PLC 5,190 7,077
ICON PLC 8,571 11,323
IDEXX LABS INC. 2,110 5,551
IDEXX LABS INC. 2,109 5,551
INGREDION INC. 15,144 19,535
INGREDION INC. 21,872 28,218
INTUIT INC. 3,952 6,250
INTUIT INC. 3,899 6,250
INTUITIVE SURGICAL 3,650 8,434
INTUITIVE SURGICAL 3,854 10,121
JOHNSON & JOHNSON 11,366 15,674
JOHNSON & JOHNSON 11,351 15,674
JPMORGAN CHASE & CO. 6,850 17,010
JPMORGAN CHASE & CO. 10,274 25,515
KIMBERLY CLARK CORP. 13,576 14,581
KIMBERLY CLARK CORP. 18,503 20,049
LINDE PLC 10,227 10,268
LINDE PLC 10,237 10,268
LONDON STOCK EXCHANGE F 4,172 4,197
LONDON STOCK EXCHANGE F 5,958 5,995
LULULEMON ATHLETICA 3,639 5,113
LULULEMON ATHLETICA 5,457 7,669
MAGNA INTL INC. 12,401 10,930
MAGNA INTL INC. 18,811 16,838
MARSH & MC LENNAN CO 10,111 9,474
MARSH & MC LENNAN CO 15,161 14,210
MARTIN MARIETTA MATERIAL 12,094 12,473
MASTERCARD INC. 7,123 8,530
MASTERCARD INC. 8,992 10,663
MEDTRONIC PLC 17,197 16,888
MEDTRONIC PLC 23,487 23,066
MERCADOLIBRE INC 8,357 11,001
MERCADOLIBRE INC 13,341 17,287
MERCK & CO INC 10,594 10,902
MERCK & CO INC 10,624 10,902
META PLATFORMS INC. 7,218 14,158
META PLATFORMS INC. 7,803 15,928
MISCROSOFT CORP 18,757 18,802
MISCROSOFT CORP 28,106 28,203
MONDELEZ INTL 14,577 14,486
MONDELEZ INTL 14,588 14,486
MONOLITHIC POWER SYS 6,070 6,308
MSCI INC 5,392 5,657
MSCI INC 10,793 11,313
MTU AERO ENGINES HOLDING 4,244 4,318
MTU AERO ENGINES HOLDING 6,905 7,016
NESTLE S A 2,846 3,469
NESTLE S A 4,828 5,782
NEWMONT CORP 19,316 14,487
NEWMONT CORP. 26,464 19,660
NICE LTD. 3,981 3,990
NICE LTD. 6,076 5,985
NVIDIA CORP 16,969 17,333
NVIDIA CORP 19,294 19,809
PALO ALTO NETWORKS 2,842 13,270
PALO ALTO NETWORKS 3,156 14,744
PENUMBRA INC. 7,008 8,804
PENUMBRA INC. 8,687 11,319
PEPSICO INC. 10,577 16,984
PEPSICO INC. 10,577 16,984
PFIZER INC. 13,441 13,243
PFIZER INC. 18,156 17,850
REPUBLIC SERVICES 12,504 12,368
REPUBLIC SERVICES 12,510 12,368
ROCKWELL AUTOMATION 9,822 23,286
ROCKWELL AUTOMATION 24,756 54,334
ROPER TECHNOLOGIES 10,987 10,903
ROPER TECHNOLOGIES 8,254 8,178
SALESFORCE INC. 6,104 10,526
SALESFORCE INC. 7,498 13,157
SCHLUMBERGER LTD. 21,466 19,255
SCHLUMBERGER LTD. 33,951 31,224
SERVICE NOW INC. 7,538 12,718
SERVICE NOW INC. 7,813 14,130
SHELL PLC 14,406 18,095
SHELL PLC 20,844 26,320
SHERWIN WILLIAMS CO 9,006 9,357
SOUTHERN CO. 5,998 8,765
SOUTHERN CO. 8,496 12,271
STARBUCKS CORP 9,734 9,601
STARBUCKS CORP 14,609 14,402
STRYKER CORP 14,848 14,972
STRYKER CORP 14,833 14,972
TAIWAN SEMICONDUCTOR 6,085 11,960
TAIWAN SEMICONDUCTOR 8,853 18,200
TECHTRONIC INDS LTD. 1,969 3,878
TECHTRONIC INDS LTD. 3,005 5,966
TELUS CORP. 3,443 3,558
TELUS CORP. 5,170 5,337
TENCENT HOLDINGS 10,219 9,447
TENCENT HOLDINGS 15,064 13,981
THE TRADE DESK INC. 4,869 3,958
THE TRADE DESK INC. 5,694 4,677
TJX COMPANIES INC. 6,400 16,417
TJX COMPANIES INC. 10,484 25,798
TORO CO. 16,699 19,198
TORO CO. 22,989 26,397
TYLER TECHNOLOGIES 2,561 4,181
TYLER TECHNOLOGIES 3,838 6,272
UNITEDHEALTH GRP INC 10,948 10,528
UNITEDHEALTH GRP INC 10,957 10,528
VEEVA SYSTEMS INC. 5,634 3,850
VEEVA SYSTEMS INC. 5,634 3,850
VERTEX PHARMACEUTICA 3,960 10,172
VERTEX PHARMACEUTICA 4,683 12,207
VF CORP 16,163 5,640
VF CORP 23,498 7,990
VISA INC 13,066 13,018
VISA INC 13,067 13,017
W N S HOLDINGS LIMITED 2,139 3,792
W N S HOLDINGS LIMITED 3,564 6,320
WAL-MART DE MEXICO S A F 7,057 7,176
WAL-MART DE MEXICO S A F 11,426 11,610
WALGREENS BOOTS ALLI 24,970 11,488
WALGREENS BOOTS ALLI 33,012 15,666
WALMART INC. 6,840 15,765
WALMART INC. 8,553 19,706
WORKDAY INC. 6,690 8,282
WORKDAY INC. 7,739 9,662
XYLEM INC 10,802 11,435
XYLEM INC 13,535 14,294
ZOETIS INC 14,600 14,802
ZOETIS INC 9,760 9,868

TY 2023 InvestmentsGovtObligationsSch
Name:
SIGMA GAMMA FOUNDATION
EIN:
38-6074066
US Government Securities - End of Year Book Value:

221,143
US Government Securities - End of Year Fair Market Value:

223,452
State & Local Government Securities - End of Year Book Value:


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


0


TY 2023 InvestmentsOtherSchedule2
Name:
SIGMA GAMMA FOUNDATION
EIN:
38-6074066
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
ISHARES MSCI EMERGING AT COST 4,099 4,021
ISHARES MSCI EMERGING AT COST 6,258 6,032
ISHARES MSCI EUROPE AT COST 8,437 9,956
ISHARES MSCI EUROPE AT COST 12,941 15,196
ISHARES MSCI JAPAN ETF AT COST 10,836 11,225
ISHARES MSCI JAPAN ETF AT COST 16,975 17,639
WISDOMTREE EUROPE HEDGED AT COST 5,961 7,284
WISDOMTREE EUROPE HEDGED AT COST 10,197 12,854

TY 2023 OtherExpensesSchedule
Name:
SIGMA GAMMA FOUNDATION
EIN:
38-6074066
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
OFFICE EXPENSES 307 0   0


TY 2023 OtherProfessionalFeesSchedule
Name:
SIGMA GAMMA FOUNDATION
EIN:
38-6074066
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INVESTMENT MANAGEMENT AND ADR FEES 27,896 27,896   0


TY 2023 TaxesSchedule
Name:
SIGMA GAMMA FOUNDATION
EIN:
38-6074066
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FOREIGN TAXES WITHHELD FROM INVESTMENT INCOME 1,156 1,156   0
FEDERAL EXCISE TAX 3,095 0   0