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
FRANCIS C ELKIN & PHYLLIS J FRIER
FOUNDATION
Number and street (or P.O. box number if mail is not delivered to street address)421 HERMOSA DR SE
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
ALBUQUERQUE, NM87108
A Employer identification number

46-1014443
B Telephone number (see instructions)

(505) 266-4478
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$589,747J 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) 60,198
2 Check right arrow.............
3 Interest on savings and temporary cash investments 4,177 4,177  
4 Dividends and interest from securities... 4,909 4,909  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 12,048
b Gross sales price for all assets on line 6a 213,315
7 Capital gain net income (from Part IV, line 2)... 12,048
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........ 81,332 21,134  
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
7,764 3,882   3,882
c Other professional fees (attach schedule)....        
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
197 197   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 list of attachments
List of Attached Documents:
// Content
4,974 4,659   10
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 12,935 8,738   3,892
25 Contributions, gifts, grants paid....... 45,000 45,000
26 Total expenses and disbursements. Add lines 24 and 25 57,935 8,738   48,892
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 23,397
b Net investment income (if negative, enter -0-) 12,396
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......... 35,236 80,459 80,459
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) 121,815 Click to see attachment
List of Attached Documents:
// Content
116,978 		114,152
b Investments—corporate stock (attach schedule)....... 248,010 Click to see attachment
List of Attached Documents:
// Content
230,490 		337,985
c Investments—corporate bonds (attach schedule)....... 60,048 Click to see attachment
List of Attached Documents:
// Content
60,884 		57,151
11 Investments—land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule)..........      
14 Land, buildings, and equipment: basis right arrow4,581
Less: accumulated depreciation (attach schedule) right arrow3,355 1,531 Click to see attachment
List of Attached Documents:
// Content
1,226 		0
15 Other assets (describe right arrow)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 466,640 490,037 589,747
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........ 466,640 490,037
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds 0 0
29 Total net assets or fund balances (see instructions)..... 466,640 490,037
30 Total liabilities and net assets/fund balances (see instructions). 466,640 490,037
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
466,640
2
Enter amount from Part I, line 27a .....................
2
23,397
3
Other increases not included in line 2 (itemize) right arrow
3
0
4
Add lines 1, 2, and 3 ..........................
4
490,037
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
490,037
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 MERRILL LYNCH 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 213,315   201,267 12,048
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       12,048
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 12,048
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) 1 172
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........................... 3 172
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- ..... 5 172
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 558
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.............. 7 558
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8 0
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10 386
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow386 Refundedright arrow 11 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 4
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. right arrow$ 0(2) On foundation managers.right arrow$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
round bullet By language in the governing instrument, or
round bullet By state legislation that effectively amends the governing instrument so that no mandatory directions
that conflict with the state law remain in the governing instrument? ................
6
Yes
 
7
Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
and Part XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrowNM
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 arrowFRANCIS C ELKIN Telephone no.right arrow (505) 266-4478

Located atright arrow421 HERMOSA SEALBUQUERQUENM ZIP+4right arrow87108
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
FRANCIS C ELKIN PRESIDENT, TREASURER
2.00 		0 0 0
421 HERMOSA DR SE
ALBUQUERQUE,NM87108
PHYLLIS J FRIER VICE PRESIDENT, SECRETARY
2.00 		0 0 0
421 HERMOSA DR SE
ALBUQUERQUE,NM87108
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
480,688
b
Average of monthly cash balances.......................
1b
32,399
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
513,087
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
513,087
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
7,696
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
505,391
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
25,270
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
25,270
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
172
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
172
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
25,098
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
25,098
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
25,098
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
48,892
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
48,892
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 25,098
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 0
3 Excess distributions carryover, if any, to 2022:
a From 2018...... 1,341
b From 2019...... 15,590
c From 2020...... 19,823
d From 2021...... 2,837
e From 2022...... 13,612
f Total of lines 3a through e ........ 53,203
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 48,892
a Applied to 2022, but not more than line 2a 0
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..... 25,098
e Remaining amount distributed out of corpus 23,794
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 76,997
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 .......... 		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) ....... 		0
8 Excess distributions carryover from 2018 not
applied on line 5 or line 7 (see instructions) ... 		1,341
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		75,656
10 Analysis of line 9:
a Excess from 2019.... 15,590
b Excess from 2020.... 19,823
c Excess from 2021.... 2,837
d Excess from 2022.... 13,612
e Excess from 2023.... 23,794
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).)
FRANCIS C ELKIN
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

PLANNED PARENTHOOD OF THE ROCKY MOUNTAINS

7155 E 38TH AVE
DENVER,CO80207 		  PC FINANCIAL NEED 1,000

UNIVERSITY OF NEW MEXICO FOUNDATION

TWO WOODWARD CENTER 700 LOMANS BLVD
NE
ALBUQUERQUE,NM87102 		  PC FINANCIAL NEED 5,400

RONALD MCDONALD HOUSE CHARITIES OF NM

1011 YALE BLVD NE
ALBUQUERQUE,NM87106 		  PC FINANCIAL NEED 800

HABITAT FOR HUMANITY INTERNATIONAL

322 WEST LAMAR STREET
AMERICUS,GA31709 		  PC FINANCIAL NEED 1,500

NEW MEXICO BIOPARK SOCIETY

903 TENTH ST SW
ALBUQUERQUE,NM87102 		  PC FINANCIAL NEED 1,500

ALBUQUERQUE MUSEUM FOUNDATION

PO BOX 7006
ALBUQUERQUE,NM87194 		  PC FINANCIAL NEED 3,000

MEALS ON WHEELS OF ALBUQUERQUE

PO BOX 92614
ALBUQUERQUE,NM87199 		  PC FINANCIAL NEED 900

ANIMAL HUMANE NEW MEXICO

615 VIRGINIA ST SE
ALBUQUERQUE,NM87108 		  PC FINANCIAL NEED 5,000

THE NATURE CONSERVANCY NM

1613 PASEO DE PERALTA SUITE 200
SANTA FE,NM87501 		  PC FINANCIAL NEED 1,200

THE ELEPHANT SANCTUARY

PO BOX 393
HOHENWALD,TN38462 		  PC FINANCIAL NEED 1,200

NEW MEXICO MUSEUM OF NATURAL HISTORY FOUNDATION

PO BOX 25446
ALBUQUERQUE,NM87125 		  PC FINANCIAL NEED 2,000

DOCTORS WITHOUT BORDERS USA

PO BOX 5030
HAGERSTOWN,MD21741 		  PC FINANCIAL NEED 2,000

ACLU OF NM FOUNDATION

PO BOX 566
ALBUQUERQUE,NM87103 		  PC FINANCIAL NEED 1,500

SOUTHERN POVERTY LAW CENTER

400 WASHINGTON AVE
MONTGOMERY,AL36104 		  PC FINANCIAL NEED 800

ST JUDE CHILDREN'S RESEARCH HOSPITAL

501 ST JUDE PLACE
MEMPHIS,TN38105 		  PC FINANCIAL NEED 1,800

CANCER SERVICES OF NEW MEXICO FOUNDATION

PO BOX 51735
ALBUQUERQUE,NM87181 		  PC FINANCIAL NEED 800

MUSEUM OF NEW MEXICO FOUNDATION

1411 PASEO DE PERALTA
SANTA FE,NM87501 		  PC FINANCIAL NEED 1,000

COMPASSION & CHOICES GIFT PROCESSING CENTER

PO BOX 485
ETNA,NH03750 		  PC FINANCIAL NEED 300

FRIENDS OF THE SMITHSONIAN

PO BOX 37012 MRC 712
WASHINGTON,DC20090 		  PC FINANCIAL NEED 800

CHARITY NAVIGATOR

PO BOX 4009
HARLAN,IA51593 		  PC FINANCIAL NEED 300

FEEDING AMERICA

PO BOX 96749
WASHINGTON,DC20090 		  PC FINANCIAL NEED 150

ROADRUNNER FOOD BANK

5840 OFFICE BLVD NE
ALBUQUERQUE,NM87109 		  PC FINANCIAL NEED 150

MERCY SHIPS

PO BOX 1930
LINDALE,TX75771 		  PC FINANCIAL NEED 200

CURE ALZHEIMER'S FUND

34 WASHINGTON ST SUITE 310
WELLESLEY HILLS,MA02481 		  PC FINANCIAL NEED 500

NRDC

40 W 20TH 11TH FLOOR
NEW YORK,NY10011 		  PC FINANCIAL NEED 500

PRISON MINDFULNESS INSTITUTE

PO BOX 206
SOUTH DEERFIELD,MA01373 		  PC FINANCIAL NEED 200

MIRACLE DISTRIBUTION CENTER

3947 E LA PALMA AVENUE
ANAHEIM,CA92807 		  PC FINANCIAL NEED 200

APNM FOUNDATION

PO BOX 11395
ALBUQUERQUE,NM87192 		  PC FINANCIAL NEED 800

HOMES FOR OUR TROOPS

6 MAIN STREET
TAUNTON,MA02780 		  PC FINANCIAL NEED 1,000

SUNFLOWER SANCTUARY ANIMAL RESCUE

25 CLAUSS PLACE
TIJERAS,NM87059 		  PC FINANCIAL NEED 1,500

OVER THE INFLUENCE RECOVERY

14316 MINYA LANE
POWAY,CA92064 		  PC FINANCIAL NEED 5,000

TEXAS WOMAN'S UNIVERSITY FOUNDATION

304 ADMINISTRATION DR
DENTON,TX76204 		  PC FINANCIAL NEED 2,000
Total .................................right arrow 3a 45,000
bApproved for future payment
Total ................................. right arrow 3b 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 12
Part XV-A
Analysis of Income-Producing Activities
Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
Related or exempt
function income
(See instructions.)
1Program service revenue: (a)
Business code 		(b)
Amount 		(c)
Exclusion code 		(d)
Amount
a
b
c
d
e
f
gFees and contracts from government agencies          
2 Membership dues and assessments ....          
3 Interest on savings and temporary cash
investments ........... 		    14 4,177  
4 Dividends and interest from securities ....     14 4,909  
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 12,048  
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 21,134 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
21,134
(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
FRANCIS C ELKIN & PHYLLIS J FRIER
FOUNDATION
Employer identification number

46-1014443
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
FRANCIS C ELKIN & PHYLLIS J FRIER
FOUNDATION 		Employer identification number
46-1014443
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
FRANCIS ELKIN AND PHYLLIS FRIER
421 HERMOSA DR SE
 
ALBUQUERQUE, NM87108

$ 60,198


(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
FRANCIS C ELKIN & PHYLLIS J FRIER
FOUNDATION 		Employer identification number

46-1014443
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
FRANCIS C ELKIN & PHYLLIS J FRIER
FOUNDATION 		Employer identification number

46-1014443
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:
FRANCIS C ELKIN & PHYLLIS J FRIER
 
FOUNDATION
EIN:
46-1014443
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING 7,764 3,882   3,882

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

TY 2023 AmortizationSchedule
Name:
FRANCIS C ELKIN & PHYLLIS J FRIER
 
FOUNDATION
EIN:
46-1014443
Description of Amortized Expenses Date Acquired, Completed, or Expended Amount Amortized Deduction for Prior Years Amortization Method Current Year Amortization Net Investment Income Adjusted Net Income Total Amount of Amortization
ORGANIZATION COSTS 2013-01-01 4,581 3,050 180.000000000000 305 0   3,355

TY 2023 InvestmentsCorpBondsSchedule
Name:
FRANCIS C ELKIN & PHYLLIS J FRIER
 
FOUNDATION
EIN:
46-1014443
Name of Bond End of Year Book Value End of Year Fair Market Value
HONDA MOTOR CO LTD 4,000 3,877
MCDONALDS'S CORP 3,038 2,931
COMCAST CORP 3,049 2,960
TORONTO-DOMINION BANK 5,968 5,545
THE WALT DISNEY COMPANY 3,990 3,787
ORACLE CORP 3,910 3,733
BANK OF MONTREAL 3,939 3,689
VISA INC 4,024 3,719
CVS HEALTH CORP 5,814 5,333
LOCKHEED MARTIN CORP 2,995 3,098
AT&T INC 5,979 5,348
PFIZER INVESTMENT ENTER 2,996 3,002
JPMORGAN CHASE & CO 3,166 3,157
PEPSICO INC 3,962 3,412
BRISTOL-MYER'S SQUIBB CO 4,054 3,560

TY 2023 InvestmentsCorpStockSchedule
Name:
FRANCIS C ELKIN & PHYLLIS J FRIER
 
FOUNDATION
EIN:
46-1014443
Name of Stock End of Year Book Value End of Year Fair Market Value
ABB LTD SPON ADR 296 709
ABBOTT LABS 1,745 1,981
ABBVIE INC SHS 3,396 4,184
ACCENTURE PLC SHS 931 1,053
ADOBE INC 1,709 2,386
ADVANCED DRAIN SYS INC 219 281
ADVANTEST CORP 476 540
ADVNCD MICRO D INC 667 1,622
AFFILIATED MANAGERS GRP 1,117 1,211
AIA GROUP LTD 1,296 1,144
AIR LIQUIDE 548 818
AIRBUS SE 761 1,041
AKZO NOBEL N V 557 749
ALCOA CORP 1,656 1,836
ALIBABA GROUP HOLDING LT 1,106 930
ALPHABET INC SHS CL C 2,111 5,214
ALPHABET INC SHS CL A 1,781 2,514
AMAZON COM INC 2,320 8,964
AMERICAN INTERNATIONAL 3,011 3,997
AMERICAN TOWER REIT INC 1,372 2,159
AON PLC REG SHS 273 873
APPLE INC 2,810 8,086
APTAGROUP INC 554 1,236
ARAMARK SHS 554 955
ARGENX SE 780 761
ASM INTERNATION-NY REG 726 1,038
ASML HLDG NV NY REG SHS 489 3,028
ATLASSIAN CORP 861 1,427
AUTOHOME INC SHS 434 365
AVERY DENNISON CORP 535 606
BALL CORP COM 1,972 2,243
BANDAI NAMCO HLDGS INC 446 339
BANK MANDIRI TBK-UNSPON 495 849
BIO TECHNE CORP COM STK 351 772
BJS WHSL CLUB HLDGS INC 2,240 2,333
BLACKBAUD INC 274 867
BLACKSTONE INC 881 2,226
BOOZ ALLEN HAMILTON HLDG 675 1,279
BOSTON SCIENTIFIC CORP 1,575 2,139
BP PLC SPON ADR 1,251 1,664
BRISTOL-MYERS SQUIBB CO 2,738 2,309
BROADRIDGE FINL 207 823
BROWN & BROWN INC FLA 924 1,422
BUREAU VERITAS ADR 840 810
BURLINGTON STORES INC 949 1,167
CACI INTL INC CL A 1,264 1,619
CAESARS ENTERTAINMENT 981 891
CAPGEMINI SE SHS ADR 470 544
CARLISL COS INC 491 2,187
CARLSBERG AS SPONSOREDAD 371 526
CASEYS GEN STORES INC 590 824
CBOE GLOBAL MARKETS INC 999 1,250
CHEVRON CORP 2,330 3,282
CHOICE HOTELS INTL NEW 636 1,020
CHUBB LTD 663 678
CIE FINANCIERE RICHEMONT 659 661
CLOROX CO DEL COM 1,444 1,568
CMS ENERGY CORP 1,671 1,800
COCA-COLA EUROPACIFIC 497 601
COLUMIA BKG SYS INC 340 454
COLUMBIA SPORTSWEAR CO 509 875
COMPASS GROUP PLC SHS 949 1,251
CONOCOPHILLIPS 1,700 2,902
CONSTELLATION BRANDS INC 3,220 3,385
CONTINENTAL AG SPNRG ADR 715 777
COSTAR GROUP INC COM 520 2,709
COUSINS PROPERTIES INC 583 609
COVESTRO AG 495 584
CSX CORP 2,070 2,288
DAIKIN INDUSTRIES LTD 812 728
DANAHER CORP DEL COM 1,923 3,007
DBS GROUP HLDGS SPN ADR 270 506
DECKERS OUTDOORS CORP 332 668
DEERE CO 2,401 2,799
DISCO CORP SHS ADR 225 667
DISNEY (WALT) CO COM STK 2,423 2,257
DOLBY LABORATORIES INC 1,043 1,207
DOLLAR TREE INC 2,283 2,131
EATON CORP PLC 1,727 1,927
EDISON INTL CALIF 1,130 1,358
ELI LILLY & CO 2,347 2,332
ENGIE SHS 1,047 1,389
ENN ENERGY HOLDING LTD 790 530
ENISTA HOLDINGS CORP 1,368 1,179
EOG RESOURCES INC 369 968
EXPERIAN PLC SP ADR 454 448
FACTSET RESH SYS INC 88 477
FANUC LTD-UNSP 511 541
FIRST INDL REALTY TR INC 1,178 1,264
FISERV INC WISC PV 1CT 1,769 2,258
FMC CORP COM NEW 1,757 1,261
FREEPORT-MCMORAN INC 1,032 1,235
FTI CONSULTING INC COM 525 597
GODADDY INC SHS CL A 1,071 1,592
GRACO INC 103 521
GRUPO FIN BANORTE-SPON 367 1,004
HASBRO INC COM 1,814 1,583
HENKEL AG & CO KGAA SP 415 462
HERSHEY COMPANY 1,423 1,305
HEXCEL CORP NEW COM 988 1,696
HILTON WORLDWID 1,402 3,096
HOWMET AEROSPACE INC 1,809 2,652
HOY CORP ADR 610 747
HSBC HLDG PLC SP ADR 509 608
HUMANA INC 1,358 1,373
HUNT J B TRANS SVCS INC 367 1,198
HUNTINGTON INGALLS INDS 1,632 2,337
ICICI BANK LTD SPD ADR 446 1,097
ICON PLC 677 849
IDEX CORP DELAWARE COM 184 868
ILLUMINA INC COM 2,504 1,810
IMCD GROUP ADR 390 528
ING GP NV SPSD ADR 607 706
INTERACTIVE BROKERS GROU 936 995
INVITATION HOMES INC 2,017 1,978
ITAU UNIBANCO BANCO HOLD 496 695
JACK HENRY & ASSOC INC 118 490
JOHNSON CONTROLS INTER 2,199 2,536
JONES LANG LASALLE INC 538 755
JPMORGAN CHASE & CO 1,583 2,041
KBC GROUPE SA SHS 536 520
KINSALE CAPITAL GROUP 358 335
KIRBY CORP COM 635 863
LANDSTAR SYS IN COM 859 1,549
LEGRAND SA-UNSP 627 644
LENNOX INTL INC 601 1,343
LI NING CO LTD-UNSPON 683 335
LINDE PLC NEW 3,774 4,929
LITHIA MOTORS INC CL A 1,849 1,976
LKQ CORP 1,020 1,290
LONDON STK ENXCHANGE 397 450
M&T BANK CORPORATION 812 822
MADRIGAL PHARMACEUTICALS 708 926
MANHATTAN ASSOCS INC 160 646
MARKEL GROUP INC COM 430 1,420
MARVELL TECH INC 1,378 1,809
MASTERCARD INC 1,131 6,824
MCKESSON CORPORATION COM 1,225 1,389
MERCK KGAA- ADR 532 575
META PLATFORMS INC 3,311 6,725
MICRON TECHNOLOGY INC 3,195 3,840
MICROSOFT CORP 1,947 12,785
MID AMERICA APT CMNTYS 2,274 2,555
MORNINGSTAR INC 851 1,717
MTU AERO ENGINES AG 292 324
NEUROCRINE BIOSCNCE INC 1,430 1,976
NEXTERA ENERGY INC SHS 1,540 2,430
NOMURA RESH INSTL LTD ADR 798 872
NORDSON CORP 599 1,057
NOTORI HOLDINGS CO LTD 530 534
NOVO NORDISK A S ADR 1,142 1,552
NVIDIA 1,527 5,447
ON SEMICONDUCTOR CRP COM 1,917 2,172
PACCAR INC 839 1,465
PAPA JOHNS INTL INC 2,059 1,677
PERNOD RICARD SA - SPON 774 777
POOL CORPORATION 547 797
PROGESSIVE CRP OHIO 1,878 2,230
POSPERITY BANCSHARES 436 406
RECRUIT HOLDINGS CO.LTD. 397 509
REINSURNCE GROUP AMERICA 2,214 2,912
RELX PLC 819 1,428
RENESA ELECTRONICS CORP 549 679
RIVIAN AUTOMOTIVE 581 633
ROBER HALF INC COM 1,321 1,495
ROCHE HLDG LTD SPN ADR 1,377 1,087
RPM INTERNATION INC 866 1,451
RYANAIR HOLDINGS PLC SHS 853 1,334
SAMPO PLC SHS 764 743
SANOFI ADR 2,025 2,238
SAP SE SHS 568 618
SCHEIN (HENRY) INC COM 219 454
SCHWAB CHARLES CORP NEW 3,506 3,922
SEI INVT CO PA PV $0.01 488 1,335
SEMPRA 789 1,270
SERVICE CORP INTL 339 548
SHIN-ETSU CHEM-UNSPON 566 585
SIEMENS HEALTHINEERS ADR 431 553
SUNCOR ENERGY INC NEW 468 737
SUZUKI MOTOR CORP SHS 499 511
TAIWAN S MANUFCTRING ADR 482 1,872
TELEFLEX INC 1,865 1,745
TELEKOMUNIKASI INDONESIA 439 541
TENCENT HOLDING LTD ADR 593 831
TEXAS INSTRUMENTS 1,608 3,580
THALES SA UNSP ADR 807 916
THERMO FISHER SCIENTIFIC 2,534 3,185
TJX COS INC NEW 1,416 2,064
TKO GROUP HOLDINGS INC 1,339 1,061
TORO CO 1,174 1,152
TRANSUNION 659 825
TRIMBLE INC 1,033 1,170
TYLER TECHS INC DEL COM 714 836
ULTA BEAUTY INC 195 490
UNILEVER PLC NEW ADR 780 921
UNITEDHEALTH GROUP INC 2,311 3,159
UNIVERSAL MUSIC GRO-UNSP 435 600
VERTEX PHARMCTLS INC 2,684 2,848
W R BERKLEY CORP 1,000 2,404
WABTEC 1,747 2,665
WELLS FARGO & CO 3,448 4,577
WEX INC 536 1,167
WORKDAY INC CL A 2,766 4,693
ZEBRA TECHNOLOGIES GRP A 1,701 2,187
ZIMMER BIOMET HOLDI 1,152 1,217
ZOETIS INC 2,389 2,763

TY 2023 InvestmentsGovtObligationsSch
Name:
FRANCIS C ELKIN & PHYLLIS J FRIER
 
FOUNDATION
EIN:
46-1014443
US Government Securities - End of Year Book Value:

116,978
US Government Securities - End of Year Fair Market Value:

114,152
State & Local Government Securities - End of Year Book Value:


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


0


TY 2023 LandEtcSchedule2
Name:
FRANCIS C ELKIN & PHYLLIS J FRIER
 
FOUNDATION
EIN:
46-1014443
Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
ORGANIZATION COSTS 4,581 3,355 1,226  


TY 2023 OtherExpensesSchedule
Name:
FRANCIS C ELKIN & PHYLLIS J FRIER
 
FOUNDATION
EIN:
46-1014443
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INVESTMENT FEES 4,659 4,659   0
NM SOS REPORTING 10 0   10
AMORTIZATION 305 0   0


TY 2023 TaxesSchedule
Name:
FRANCIS C ELKIN & PHYLLIS J FRIER
 
FOUNDATION
EIN:
46-1014443
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FOREIGN TAX 197 197   0