Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
right arrowDo not enter social security numbers on this form as it may be made public.
right arrowGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
For calendar year 2023, or tax year beginning 01-01-2023 , and ending 12-31-2023
Name of foundation
THE BERNARD OSHER FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address)1 MARKET PLAZA STEUART TOWER 1000
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
SAN FRANCISCO, CA94105
A Employer identification number

94-2506257
B Telephone number (see instructions)

(415) 861-5587
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$29,914,856J 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) 8,400,697
2 Check right arrow.............
3 Interest on savings and temporary cash investments 245,556 31,434  
4 Dividends and interest from securities... 691,336 691,336  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 29,296
b Gross sales price for all assets on line 6a 24,972,726
7 Capital gain net income (from Part IV, line 2)... 142,638
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)....... Click to see attachment
List of Attached Documents:
// Content
1,131 1,131  
12 Total. Add lines 1 through 11........ 9,368,016 866,539  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 477,893 48,750   429,143
14 Other employee salaries and wages...... 63,258 0   63,258
15 Pension plans, employee benefits....... 70,178 4,609   65,569
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
49,251 0   49,251
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
262,855 39,428   223,427
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
124,178 30,685   93,493
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
32,344 3,729   28,615
19 Depreciation (attach schedule) and depletion... 25,895 0  
20 Occupancy.............. 306,241 29,194   277,047
21 Travel, conferences, and meetings....... 4,651 0   4,651
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
42,922 0   42,922
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 1,459,666 156,395   1,277,376
25 Contributions, gifts, grants paid....... 11,544,340 12,034,505
26 Total expenses and disbursements. Add lines 24 and 25 13,004,006 156,395   13,311,881
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -3,635,990
b Net investment income (if negative, enter -0-) 710,144
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......... 4,540,808 6,245,806 6,245,806
3 Accounts receivable right arrow8,612
Less: allowance for doubtful accounts right arrow   1,176 8,612 8,612
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.......... 51,888 69,257 69,257
10a Investments—U.S. and state government obligations (attach schedule) 0 Click to see attachment
List of Attached Documents:
// Content
103,681 		103,681
b Investments—corporate stock (attach schedule).......      
c Investments—corporate bonds (attach schedule).......      
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).......... 28,221,717 Click to see attachment
List of Attached Documents:
// Content
23,241,620 		23,241,620
14 Land, buildings, and equipment: basis right arrow196,019
Less: accumulated depreciation (attach schedule) right arrow104,023 95,544 91,996 91,996
15 Other assets (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
2,284,546 		Click to see attachment
List of Attached Documents:
// Content
1,828,335 		Click to see attachment
List of Attached Documents:
// Content
153,884
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 35,195,679 31,589,307 29,914,856
Liabilities 17 Accounts payable and accrued expenses.......... 41,316 1,434
18 Grants payable................. 1,514,000 1,509,500
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) Click to see attachment
List of Attached Documents:
// Content
2,211,797 		Click to see attachment
List of Attached Documents:
// Content
1,787,873
23 Total liabilities (add lines 17 through 22)......... 3,767,113 3,298,807
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........... 31,428,566 28,290,500
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........    
27 Paid-in or capital surplus, or land, bldg., and equipment fund    
28 Retained earnings, accumulated income, endowment, or other funds    
29 Total net assets or fund balances (see instructions)..... 31,428,566 28,290,500
30 Total liabilities and net assets/fund balances (see instructions). 35,195,679 31,589,307
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
31,428,566
2
Enter amount from Part I, line 27a .....................
2
-3,635,990
3
Other increases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
3
497,924
4
Add lines 1, 2, and 3 ..........................
4
28,290,500
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
28,290,500
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   2022-05-26 2023-11-30
b PUBLICLY TRADED SECURITIES   2019-10-04 2023-12-22
c PUBLICLY TRADED SECURITIES   2022-12-09 2023-12-12
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 8,420,391   8,287,355 133,036
b 5,497,102   5,548,931 -51,829
c 11,055,233   10,993,802 61,431
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       133,036
b       -51,829
c       61,431
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 2 142,638
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 9,871
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 9,871
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 9,871
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 17,789
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 4,500
d Backup withholding erroneously withheld .......... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 22,289
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 12,418
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow12,418 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 arrowCA
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 arrowWWW.OSHERFOUNDATION.ORG
14
The books are in care ofright arrowTHE FOUNDATION Telephone no.right arrow (415) 861-5587

Located atright arrowONE MARKET PLAZA STEUART TOWER 1000SAN FRANCISCOCA ZIP+4right arrow94105
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)
Yes
 
(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
 
No
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
MARY BITTERMAN PRESIDENT
40.00 		325,000 30,000 0
ONE MARKET PLAZA STEUART TOWER STE
1000
SAN FRANCISCO,CA94105
JEANIE HIROKANE SECRETARY
40.00 		111,093 11,000 0
ONE MARKET PLAZA STEUART TOWER STE
1000
SAN FRANCISCO,CA94105
BARBRO OSHER CHAIRMAN
1.00 		0 0 0
ONE MARKET PLAZA STEUART TOWER STE
1000
SAN FRANCISCO,CA94105
BERNARD OSHER TREASURER
15.00 		0 0 0
ONE MARKET PLAZA STEUART TOWER STE
1000
SAN FRANCISCO,CA94105
DAVID AGGER DIRECTOR
1.00 		400 0 0
ONE MARKET PLAZA STEUART TOWER STE
1000
SAN FRANCISCO,CA94105
PHYLLIS COOK DIRECTOR
1.00 		0 0 0
ONE MARKET PLAZA STEUART TOWER STE
1000
SAN FRANCISCO,CA94105
ROBERT FRIEND DIRECTOR
1.00 		0 0 0
ONE MARKET PLAZA STEUART TOWER STE
1000
SAN FRANCISCO,CA94105
JOHN GALLO DIRECTOR
1.00 		400 0 0
ONE MARKET PLAZA STEUART TOWER STE
1000
SAN FRANCISCO,CA94105
LAURA LAUDER DIRECTOR
1.00 		0 0 0
ONE MARKET PLAZA STEUART TOWER STE
1000
SAN FRANCISCO,CA94105
JOHN PRITZKER DIRECTOR
1.00 		0 0 0
ONE MARKET PLAZA STEUART TOWER STE
1000
SAN FRANCISCO,CA94105
KRIS MARNEY CFO
5.00 		0 0 0
ONE MARKET PLAZA STEUART TOWER STE
1000
SAN FRANCISCO,CA94105
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
KELLY JANE ROSENBLATT DIRECTOR
40.00 		98,911 27,568 0
ONE MARKET PLAZA STEUART TOWER STE
1000
SAN FRANCISCO,CA94105
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
BPM LLP ACCOUNTING FEES 238,855
ONE CALIFORNIA STREET SUITE 2500
SAN FRANCISCO,CA94111
ANDREW LYNCH PROGRAM CONSULTANT 74,618
1667 HAIGHT STREET APT 202
SAN FRANCISCO,CA94117
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
28,081,269
b
Average of monthly cash balances.......................
1b
3,310,003
c
Fair market value of all other assets (see instructions)................
1c
271,211
d
Total (add lines 1a, b, and c).........................
1d
31,662,483
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
31,662,483
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
474,937
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
31,187,546
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
1,559,377
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
1,559,377
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
9,871
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
9,871
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
1,549,506
4
Recoveries of amounts treated as qualifying distributions................
4
745,665
5
Add lines 3 and 4............................
5
2,295,171
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
2,295,171
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
13,311,881
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
13,311,881
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 2,295,171
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...... 11,761,299
b From 2019...... 8,241,699
c From 2020...... 4,970,045
d From 2021...... 22,861,380
e From 2022...... 7,702,623
f Total of lines 3a through e ........ 55,537,046
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 13,311,881
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..... 2,295,171
e Remaining amount distributed out of corpus 11,016,710
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 66,553,756
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) ... 		11,761,299
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		54,792,457
10 Analysis of line 9:
a Excess from 2019.... 8,241,699
b Excess from 2020.... 4,970,045
c Excess from 2021.... 22,861,380
d Excess from 2022.... 7,702,623
e Excess from 2023.... 11,016,710
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).)
BARBRO OSHER
BERNARD OSHER
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 e-mail address of the person to whom applications should be addressed:
JEANIE HIROKANE
ONE MARKET PLAZA STEUART TOWERSTE
1000
SAN FRANCISCO,CA94105
(415) 677-5927
bThe form in which applications should be submitted and information and materials they should include:
THERE IS NO REQUIRED FORMAT, HOWEVER, THE APPLICANT MUST SHOW FINANCIAL NEED AND INDICATE THAT THEY ARE A QUALIFIED NON-PROFIT ORGANIZATION.
cAny submission deadlines:
NONE
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
NONE
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

AUBURN UNIVERSITY

1550 EAST GLENN AVENUE
AUBURN,AL36830 		NONE PC LIFELONG LEARNING INSTITUTES 25,000

BISMARCK STATE COLLEGE

PO BOX 5587
BISMARCK,ND585065587 		NONE PC LIFELONG LEARNING INSTITUTES 25,000

BRANDEIS UNIVERSITY

415 SOUTH STREET MS 116
WALTHAM,MA024532728 		NONE PC LIFELONG LEARNING INSTITUTES 25,000

CALIFORNIA STATE UNIVERSITY CHANNEL ISLANDS

1 UNIVERSITY DRIVE
CAMARILLO,CA93012 		NONE GOV LIFELONG LEARNING INSTITUTES 25,000

CALIFORNIA STATE UNIVERSITY MONTEREY BAY

100 CAMPUS CENTER
SEASIDE,CA93955 		NONE GOV LIFELONG LEARNING INSTITUTES 25,000

CALIFORNIA STATE UNIVERSITY SAN MARCOS

333 S TWIN OAKS VALLEY ROAD
SAN MARCOS,CA92096 		NONE GOV LIFELONG LEARNING INSTITUTES 25,000

CASPER COLLEGE CASPER WYOMING

125 COLLEGE DRIVE GATEWAY BLD 408
CASPER,WY82601 		NONE PC LIFELONG LEARNING INSTITUTES 25,000

DRAKE UNIVERSITY

2507 UNIVERSITY AVENUE
DES MOINES,IA50311 		NONE PC LIFELONG LEARNING INSTITUTES 25,000

MONTANA STATE UNIVERSITY

128 BARNARD HALL
BOZEMAN,MT59717 		NONE GOV LIFELONG LEARNING INSTITUTES 25,000

RINGLING COLLEGE OF ART & DESIGN

2700 NORTH TAMIAMI TRAIL
SARASOTA,FL342345895 		NONE PC LIFELONG LEARNING INSTITUTES 25,000

ROCHESTER INSTITUTE OF TECHNOLOGY

116 LOMB MEMORIAL DRIVE USC -3400
ROCHESTER,NY14623 		NONE PC LIFELONG LEARNING INSTITUTES 25,000

SAN DIEGO STATE UNIVERSITY

5500 CAMPANILE DRIVE
SAN DIEGO,CA921821968 		NONE GOV LIFELONG LEARNING INSTITUTES 25,000

SAN FRANCISCO STATE UNIVERSITY

1600 HOLLOWAY AVENUE ADM 153H
SAN FRANCISCO,CA941321722 		NONE GOV LIFELONG LEARNING INSTITUTES 25,000

THE COLLEGE OF WILLIAM & MARY

PO BOX 8795
WILLIAMSBURG,VA231878795 		NONE PC LIFELONG LEARNING INSTITUTES 25,000

UNIVERSITY OF ARKANSAS

211 E DICKSON STREET
FAYETTEVILLE,AR72701 		NONE GOV LIFELONG LEARNING INSTITUTES 25,000

UNIVERSITY OF CALIFORNIA DAVIS

PO BOX 741816
LOS ANGELES,CA900741816 		NONE GOV LIFELONG LEARNING INSTITUTES 25,000

UNIVERSITY OF CALIFORNIA RIVERSIDE

900 UNIVERSITY AVENUE
RIVERSIDE,CA92521 		NONE GOV LIFELONG LEARNING INSTITUTES 25,000

UNIVERSITY OF NORTH TEXAS

1155 UNION CIRCLE 310560
DENTON,TX762035017 		NONE GOV LIFELONG LEARNING INSTITUTES 25,000

UNIVERSITY OF OKLAHOMA

1610 ASP AVEROOM 303
NORMAN,OK73072 		NONE GOV LIFELONG LEARNING INSTITUTES 25,000

UNIVERSITY OF OREGON

1720 E 13TH AVENUE SUITE 410
EUGENE,OR974032253 		NONE GOV LIFELONG LEARNING INSTITUTES 25,000

UNIVERSITY OF SOUTH DAKOTA

4801 NORTH CAREER AVENUE
SIOUX FALLS,SD57107 		NONE GOV LIFELONG LEARNING INSTITUTES 25,000

UNIVERSITY OF SOUTHERN MISSISSIPPI

118 COLLEGE DRIVE 5055
HATTIESBURG,MS394060001 		NONE GOV LIFELONG LEARNING INSTITUTES 25,000

UNIVERSITY OF THE PACIFIC

3601 PACIFIC AVENUE
STOCKTON,CA95211 		NONE PC LIFELONG LEARNING INSTITUTES 25,000

WASHINGTON UNIVERSITY ST LOUIS

700 ROSEDALE AVENUE
ST LOUIS,MO631121408 		NONE PC LIFELONG LEARNING INSTITUTES 25,000

WEST VIRGINIA UNIVERSITY

PO BOX 1650
MORGANTOWN,WV265071650 		NONE GOV LIFELONG LEARNING INSTITUTES 25,000

WESTERN MICHIGAN UNIVERSITY

1903 W MICHIGAN AVE
KALAMAZOO,MI490085403 		NONE GOV LIFELONG LEARNING INSTITUTES 25,000

ALCORN STATE UNIVERSITY

1000 ASU DRIVE 810
LORMAN,MS39096 		NONE GOV REENTRY SCHOLARSHIPS 1,050,000

CLARK ATLANTA UNIVERSITY

223 JAMES P BRAWLEY DR SW
ATLANTA,GA30314 		NONE PC REENTRY SCHOLARSHIPS 1,050,000

FLORIDA AGRICULTURAL AND MECHANICAL UNIVERSITY

625 E TENNESSEE ST
TALLAHASSEE,FL32308 		NONE GOV REENTRY SCHOLARSHIPS 1,050,000

NORTH CAROLINA A&T UNIVERSITY

1601 E MARKET ST DOWDY BLDG STE 400
GREENSBORO,NC27411 		NONE GOV REENTRY SCHOLARSHIPS 1,050,000

UNIVERSITY OF MISSOURI-ST LOUIS

400 WOODS HALL ONE UNIVERSITY BLVD
ST LOUIS,MO63121 		NONE GOV REENTRY SCHOLARSHIPS 1,050,000

ACADEMIC CONSORTIUM OF INTEGRATIVE HEALTH 2023

15875 BOONES FERRY ROAD
LAKE OSWEGO,OR97035 		NONE PC INTEGRATIVE MEDICINE 50,000

826 VALENCIA

826 VALENCIA ST
SAN FRANCISCO,CA94110 		NONE PC ARTS AND HUMANITIES 16,000

ALAMEDA EMERGENCY FOOD

650 W RANGER AVENUE
ALAMEDA,CA94501 		NONE PC ARTS AND HUMANITIES 16,000

ALONZO KING LINES BALLET

26 7TH STREET 5TH FLOOR
SAN FRANCISCO,CA94103 		NONE PC ARTS AND HUMANITIES 18,500

ASIAN ART MUSEUM

200 LARKIN STREET
SAN FRANCISCO,CA94102 		NONE PC ARTS AND HUMANITIES 100,000

BAMPFA

2155 CENTER ST
BERKELEY,CA94720 		NONE PC ARTS AND HUMANITIES 100,000

BAY AREA DISCOVERY MUSEUM

557 MCREYNOLDS ROAD
SAUSALITO,CA94965 		NONE PC ARTS AND HUMANITIES 30,000

BERKELEY SYMPHONY ORCHESTRA

1942 UNIVERSITY AVE 207
BERKELEY,CA94704 		NONE PC ARTS AND HUMANITIES 12,000

BREAD & ROSES PRESENTS

233 TAMALPAIS DRIVE
CORTE MADERA,CA94925 		NONE PC ARTS AND HUMANITIES 25,000

CALIFORNIA ACADEMY OF SCIENCES

55 MUSIC CONCOURSE WAY
SAN FRANCISCO,CA94118 		NONE PC ARTS AND HUMANITIES 100,000

CALIFORNIA BACH SOCIETY

1914 STAFFORD STREET
SANTA CLARA,CA95050 		NONE PC ARTS AND HUMANITIES 5,000

CALIFORNIA FILM INSTITUTE

1001 LOOTENS PLACE
SAN RAFAEL,CA94901 		NONE PC ARTS AND HUMANITIES 50,000

CALIFORNIA JAZZ CONSERVATORY

2087 ADDISON ST
BERKELEY,CA94104 		NONE PC ARTS AND HUMANITIES 12,500

CAZADERO PERFORMING ARTS CAMP

941 THE ALAMEDA SUITE 3
BERKELEY,CA94707 		NONE PC ARTS AND HUMANITIES 5,500

CHAMBER MUSIC SAN FRANCISCO

1314 34TH AVENUE
SAN FRANCISCO,CA94122 		NONE PC ARTS AND HUMANITIES 6,500

CHILDREN'S BOOK PROJECT

3433 21ST STREET
SAN FRANCISCO,CA941102212 		NONE PC ARTS AND HUMANITIES 6,500

CHRONICLE SEASON OF SHARING FUND

901 MISSION STREET
SAN FRANCISCO,CA94103 		NONE PC ARTS AND HUMANITIES 50,000

CITY ARTS AND LECTURES

333 HAYES STREET
SAN FRANCISCO,CA94102 		NONE PC ARTS AND HUMANITIES 30,000

COMMONWEALTH CLUB OF CALIFORNIA

110 THE EMBARCADERO
SAN FRANCISCO,CA94105 		NONE PC ARTS AND HUMANITIES 60,000

COMMUNITY MUSIC CENTER

544 CAPP STREET
SAN FRANCISCO,CA94110 		NONE PC ARTS AND HUMANITIES 20,000

CORPORATION OF THE FINE ARTS MUSEUMS

50 HAGIWARA TEA GARDEN DRIVE
SAN FRANCISCO,CA94118 		NONE PC ARTS AND HUMANITIES 100,000

CROWDED FIRE THEATER COMPANY

1685 18TH STREET C101 ANNEX
SAN FRANCISCO,CA94107 		NONE PC ARTS AND HUMANITIES 5,000

CURIODYSSEY

1651 COYOTE POINT DRIVE
SAN MATEO,CA94401 		NONE PC ARTS AND HUMANITIES 14,500

DANCERS GROUP

44 GOUGH STREET SUITE 201
SAN FRANCISCO,CA94103 		NONE PC ARTS AND HUMANITIES 5,000

EPIPHANY DANCE THEATER

1446 MARKET STREET
SAN FRANCISCO,CA94102 		NONE PC ARTS AND HUMANITIES 3,500

EXIT THEATRE

277 TAYLOR STREET
SAN FRANCISCO,CA94102 		NONE PC ARTS AND HUMANITIES 6,000

FREIGHT & SALVAGE

2020 ADDISON STREET
BERKELEY,CA94704 		NONE PC ARTS AND HUMANITIES 6,500

FRIENDS OF THE OAKLAND PUBLIC LIBRARY

721 WASHINGTON ST
OAKLAND,CA94607 		NONE PC ARTS AND HUMANITIES 7,000

GROCERIES FOR SENIORS

660 CALIFORNIA STREET
SAN FRANCISCO,CA94108 		NONE PC ARTS AND HUMANITIES 8,000

HEADLANDS CENTER FOR THE ARTS

944 FORT BARRY
SAUSALITO,CA94965 		NONE PC ARTS AND HUMANITIES 13,000

HUMAN RIGHTS WATCH INC

350 5TH AVENUE 34TH FLOOR
NEW YORK,NY10118 		NONE PC ARTS AND HUMANITIES 50,000

JOE GOODE PERFORMANCE GROUP

401 ALABAMA STREET
SAN FRANCISCO,CA94110 		NONE PC ARTS AND HUMANITIES 7,500

KALA ART INSTITUTE

1060 HEINZ AVE
BERKELEY,CA94710 		NONE PC ARTS AND HUMANITIES 18,000

UNIVERSITY OF SOUTHERN CALIFORNIA KDFC

3500 S FIGUEROA STREET
LOS ANGELES,CA900898001 		NONE PC ARTS AND HUMANITIES 35,000

KRONOS PERFORMING ARTS ASSOCIATION

1242 NINTH AVENUE
SAN FRANCISCO,CA94122 		NONE PC ARTS AND HUMANITIES 10,000

KQED

2601 MARIPOSA ST
SAN FRANCISCO,CA94110 		NONE PC ARTS AND HUMANITIES 100,000

LAMPLIGHTERS MUSICAL THEATER

469 BRYANT STREET
SAN FRANCISCO,CA94107 		NONE PC ARTS AND HUMANITIES 5,000

LEFT COAST CHAMBER ENSEMBLE INC

55 TAYLOR STREET
SAN FRANCISCO,CA94102 		NONE PC ARTS AND HUMANITIES 4,000

LET THE RIGHT ONE IN

2025 ADDISON ST
BERKELEY,CA94704 		NONE PC ARTS AND HUMANITIES 75,000

LITQUAKE FOUNDATION

268 BUSH STREET
SAN FRANCISCO,CA94104 		NONE PC ARTS AND HUMANITIES 6,500

MAGIC THEATRE INC

FORT MASON CENTER LANDMARK BLDG D
SAN FRANCISCO,CA94123 		NONE PC ARTS AND HUMANITIES 22,000

MARGARET JENKINS DANCE COMPANY

3973 25TH STREET
SAN FRANCISCO,CA94114 		NONE PC ARTS AND HUMANITIES 42,000

MARIN THEATRE COMPANY

397 MILLER AVE
MILL VALLEY,CA94941 		NONE PC ARTS AND HUMANITIES 15,000

MEROLA OPERA PROGRAM

601 VAN NESS AVENUE
SAN FRANCISCO,CA94102 		NONE PC ARTS AND HUMANITIES 25,000

MILL VALLEY PHILHARMONIC

775 EAST BLITHEDALE AVENUE
MILL VALLEY,CA94941 		NONE PC ARTS AND HUMANITIES 8,500

MUSEUM OF CRAFT AND DESIGN

2569 3RD ST
SAN FRANCISCO,CA94107 		NONE PC ARTS AND HUMANITIES 4,500

MUSEUM OF THE AFRICAN DIASPORA

685 MISSION STREET
SAN FRANCISCO,CA94105 		NONE PC ARTS AND HUMANITIES 10,000

MUSIC IN SCHOOLS TODAY

582 MARKET STREET
SAN FRANCISCO,CA94104 		NONE PC ARTS AND HUMANITIES 2,500

NEW CONSERVATORY THEATER CENTER

25 VAN NESS AVENUE LOWER LEVEL
SAN FRANCISCO,CA94109 		NONE PC ARTS AND HUMANITIES 7,500

NEW PERFORMANCE TRADITIONS -PAUL DRESHER ENSEMBLE

2253 POPLAR ST
OAKLAND,CA94607 		NONE PC ARTS AND HUMANITIES 13,000

NOE VALLEY CHAMBER MUSIC

1021 SANCHEZ STREET
SAN FRANCISCO,CA94114 		NONE PC ARTS AND HUMANITIES 9,000

OAKLAND BALLET COMPANY

2201 BROADWAY SUITE LL17
OAKLAND,CA94612 		NONE PC ARTS AND HUMANITIES 5,500

OAKLAND MUSEUM OF CALIFORNIA

1000 OAK STREET
OAKLAND,CA94607 		NONE PC ARTS AND HUMANITIES 75,000

OAKLAND SYMPHONY

1440 BROADWAY SUITE 405
OAKLAND,CA94612 		NONE PC ARTS AND HUMANITIES 46,000

ODC DANCE

351 SHOTWELL
SAN FRANCISCO,CA94110 		NONE PC ARTS AND HUMANITIES 30,000

OLD FIRST CENTER FOR THE ARTS

1751 SACRAMENTO STREET
SAN FRANCISCO,CA94109 		NONE PC ARTS AND HUMANITIES 10,000

OTHER MINDS

55 TAYLOR STREET
SAN FRANCISCO,CA94102 		NONE PC ARTS AND HUMANITIES 7,500

OUTWARD BOUND CALIFORNIA

THE PRESIDIO - PO BOX 29632
SAN FRANCISCO,CA94129 		NONE PC ARTS AND HUMANITIES 8,000

PACIFIC CHAMBER ORCHESTRA

3614 BROOK STREET
LAFAYETTE,CA94549 		NONE PC ARTS AND HUMANITIES 6,500

PENINSULA YOUTH ORCHESTRA

990 INDUSTRIAL ROAD
SAN CARLOS,CA94070 		NONE PC ARTS AND HUMANITIES 5,000

PERFORMING ARTS WORKSHOP INC

768 DELANO AVENUE
SAN FRANCISCO,CA94112 		NONE PC ARTS AND HUMANITIES 10,000

PHILHARMONIA BAROQUE ORCHESTRA

414 MASON STREET SUITE 400
SAN FRANCISCO,CA94102 		NONE PC ARTS AND HUMANITIES 50,000

PICKLEBERRY PIE INC

7426 BARCLAY RD
CHELTENHAM,PA19012 		NONE PC ARTS AND HUMANITIES 7,000

PIEDMONT CHOIRS

3629 GRAND AVENUE
OAKLAND,CA94610 		NONE PC ARTS AND HUMANITIES 6,000

PIERRE MONTEUX MEMORIAL FOUNDATION

13 CAPTAIN BILL ROAD
HANCOCK,ME04640 		NONE PC ARTS AND HUMANITIES 8,000

PLAYGROUND

3286 ADELINE ST NO 8
BERKELEY,CA947032485 		NONE PC ARTS AND HUMANITIES 10,000

PLAYWRIGHTS FOUNDATION INC

1616 16TH STREET SUITE 350
SAN FRANCISCO,CA94103 		NONE PC ARTS AND HUMANITIES 5,000

POCKET OPERA

469 BRYANT STREET
SAN FRANCISCO,CA94107 		NONE PC ARTS AND HUMANITIES 9,000

SAN FRANCISCO BALLET

455 FRANKLIN STREET
SAN FRANCISCO,CA94102 		NONE PC ARTS AND HUMANITIES 100,000

SAN FRANCISCO BOTANICAL GARDEN SOCIETY

1199 9TH AVE
SAN FRANCISCO,CA94122 		NONE PC ARTS AND HUMANITIES 7,500

SAN FRANCISCO BOYS CHORUS

333 HAYES STREET
SAN FRANCISCO,CA94102 		NONE PC ARTS AND HUMANITIES 8,500

SAN FRANCISCO CHAMBER ORCHESTRA

601 VAN NESS AVENUE
SAN FRANCISCO,CA94102 		NONE PC ARTS AND HUMANITIES 14,000

SAN FRANCISCO CHANTICLEER INC

1668 BUSH STREET
SAN FRANCISCO,CA94109 		NONE PC ARTS AND HUMANITIES 10,000

SAN FRANCISCO CONTEMPORARY MUSIC PLAYERS

3701 SACRAMENTO STREET 496
SAN FRANCISCO,CA94118 		NONE PC ARTS AND HUMANITIES 8,000

SAN FRANCISCO FILM SOCIETY

455 NINTH STREET
SAN FRANCISCO,CA94404 		NONE PC ARTS AND HUMANITIES 13,000

SAN FRANCISCO GAY MEN'S CHORUS

170 VALENCIA STREET
SAN FRANCISCO,CA94103 		NONE PC ARTS AND HUMANITIES 6,000

SAN FRANCISCO GIRLS CHORUS

44 PAGE STREET
SAN FRANCISCO,CA94102 		NONE PC ARTS AND HUMANITIES 15,000

SAN FRANCISCO INTERNATIONAL ARTS FESTIVAL

870 MARKET STREET
SAN FRANCISCO,CA94102 		NONE PC ARTS AND HUMANITIES 4,000

SAN FRANCISCO INTERNATIONAL HIP HOP DANCE FEST (DANCERS GROUP)

44 GOUGH STREET SUITE 201
SAN FRANCISCO,CA94103 		NONE PC ARTS AND HUMANITIES 6,000

SAN FRANCISCO JAZZ ORGANIZATION

201 FRANKLIN STREET
SAN FRANCISCO,CA94102 		NONE PC ARTS AND HUMANITIES 25,000

SAN FRANCISCO MIME TROUPE

855 TREAT AVENUE
SAN FRANCISCO,CA94110 		NONE PC ARTS AND HUMANITIES 7,500

SAN FRANCISCO MUSEUM OF MODERN ART

151 3RD ST
SAN FRANCISCO,CA94103 		NONE PC ARTS AND HUMANITIES 100,000

SAN FRANCISCO PERFORMANCES

500 SUTTER STREET
SAN FRANCISCO,CA94102 		NONE PC ARTS AND HUMANITIES 42,500

SAN FRANCISCO PLAYHOUSE

450 POST STREET
SAN FRANCISCO,CA94102 		NONE PC ARTS AND HUMANITIES 15,000

SAN FRANCISCO SHAKESPEARE FESTIVAL

PO BOX 460937
SAN FRANCISCO,CA94146 		NONE PC ARTS AND HUMANITIES 25,000

SEACOLOGY

1623 SOLANO AVE
BERKELEY,CA94707 		NONE PC ARTS AND HUMANITIES 12,000

SAN FRANCISCO FOOD BANK

900 PENNSYLVANIA AVENUE
SAN FRANCISCO,CA94107 		NONE PC ARTS AND HUMANITIES 50,000

SAN FRANCISCO SYMPHONY

201 VAN NESS AVE
SAN FRANCISCO,CA94102 		NONE PC ARTS AND HUMANITIES 115,000

SMUIN BALLET

44 GOUGH STREET SUITE 103
SAN FRANCISCO,CA941035423 		NONE PC ARTS AND HUMANITIES 25,000

STERN GROVE FESTIVAL ASSOCIATION

832 FOLSOM STREET SUITE 1000
SAN FRANCISCO,CA94107 		NONE PC ARTS AND HUMANITIES 35,000

SUNSET YOUTH ORCHESTRA

2180 FUNSTON AVE
SAN FRANCISCO,CA94116 		NONE PC ARTS AND HUMANITIES 6,000

THE THREEPENNY REVIEW

2163 VINE STREET
BERKELEY,CA94709 		NONE PC ARTS AND HUMANITIES 7,500

UNIVERSITY OF CALIFORNIA BERKELEY

1995 UNIVERSITY AVENUE SUITE 400
BERKELEY,CA947041070 		NONE GOV ARTS AND HUMANITIES 75,000

VOLTI

1355 RHODE ISLAND STREET
SAN FRANCISCO,CA94107 		NONE PC ARTS AND HUMANITIES 4,000

WEST EDGE OPERA

1700 SHATTUCK AVENUE 312
BERKELEY,CA94709 		NONE PC ARTS AND HUMANITIES 5,500

WORLD ARTS WEST

1446 MARKET STREET
SAN FRANCISCO,CA94102 		NONE PC ARTS AND HUMANITIES 5,500

YERBA BUENA ARTS & EVENTS

760 HOWARD STREET
SAN FRANCISCO,CA94103 		NONE PC ARTS AND HUMANITIES 11,000

YERBA BUENA CENTER FOR THE ARTS

701 MISSION STREET
SAN FRANCISCO,CA94105 		NONE PC ARTS AND HUMANITIES 30,000

YOUNG AUDIENCES OF NORTHERN CALIFORNIA

57 POST STREET
SAN FRANCISCO,CA94523 		NONE PC ARTS AND HUMANITIES 11,000

Z SPACE STUDIO

499 ALABAMA ST APT 450
SAN FRANCISCO,CA941102064 		NONE PC ARTS AND HUMANITIES 5,000

NORTHWESTERN UNIVERSITY

339 EAST CHICAGO AVENUE
CHICAGO,IL60611 		NONE PC OSHER ONLINE ENDOWMENT 3,150,000

NORTHWESTERN UNIVERSITY

339 EAST CHICAGO AVENUE
CHICAGO,IL60611 		NONE PC OSHER NATIONAL CONFERENCE 66,005

NORTHWESTERN UNIVERSITY

339 EAST CHICAGO AVENUE
CHICAGO,IL60611 		NONE PC OSHER NATIONAL CONFERENCE 250,000

CONSERVATION SOCIETY OF CALIFORNIA DBA OAKLAND ZOO

9777 GOLF LINKS ROAD
OAKLAND,CA94605 		NONE PC ENVIRONMENTAL EDUCATION 25,000

EARTH ISLAND INSTITUTE

2150 ALLSTON WAY SUITE 460
BERKELEY,CA947041375 		NONE PC ENVIRONMENTAL EDUCATION 5,000

ETC ENVIRONMENTAL

2 MARINA BLVD
SAN FRANCISCO,CA94123 		NONE PC ENVIRONMENTAL EDUCATION 25,000

NARRATIVE MAGAZINE

2443 FILLMORE STREET
SAN FRANCISCO,CA94115 		NONE PC ENVIRONMENTAL EDUCATION 6,000

PT REYES NATIONAL SEASHORE ASSOCIATION

1 BEAR VALLEY ROAD BUILDING 70
PT REYES STATION,CA94956 		NONE PC ENVIRONMENTAL EDUCATION 5,000

REGIONAL PARKS FOUNDATION

2950 PERALTA OAKS COURT
OAKLAND,CA94605 		NONE PC ENVIRONMENTAL EDUCATION 7,500

SAN FRANCISCO ARTS EDUCATION PROJECT

1275 MINNESOTA STREET
SAN FRANCISCO,CA94107 		NONE PC ENVIRONMENTAL EDUCATION 5,000

SAVE THE BAY

560 14TH STREET
OAKLAND,CA94612 		NONE PC ENVIRONMENTAL EDUCATION 5,000

FELTON INSTITUTE

1005 ATLANTIC AVE
ALAMEDA,CA94501 		NONE PC ENVIRONMENTAL EDUCATION 15,000

THE CONTEMPORARY JEWISH MUSEUM

736 MISSION STREET
SAN FRANCISCO,CA94103 		NONE PC ENVIRONMENTAL EDUCATION 100,000

THE MARINE MAMMAL CENTER

2000 BUNKER RD
SAUSALITO,CA94965 		NONE PC ENVIRONMENTAL EDUCATION 15,000
Total .................................right arrow 3a 12,034,505
bApproved for future payment

NORTHWESTERN UNIVERSITY - NRC
339 EAST CHICAGO AVENUE
CHICAGO,IL60611 		NONE PC LIFELONG LEARNING INSTITUTES 119,000

ASIAN ART MUSEUM
200 LARKIN STREET
SAN FRANCISCO,CA94102 		NONE PC ARTS AND HUMANITIES 100,000

COMMONWEALTH CLUB OF CALIFORNIA
110 THE EMBARCADERO
SAN FRANCISCO,CA94105 		NONE PC ARTS AND HUMANITIES 60,000

UCSF COMMUNITY CARE FUND
LOCKBOX 45339
SAN FRANCISCO,CA941450339 		NONE PC INTEGRATIVE MEDICINE 100,000

ACADEMIC CONSORTIUM FOR INTEGRATIVE HEALTH MEDICINE AND HEALTH
15875 BOONES FERRY ROAD
LAKE OSWEGO,OR97035 		NONE PC INTEGRATIVE MEDICINE 75,000

AMERICAN CONSERVATORY THEATER
415 GEARY STREET
SAN FRANCISCO,CA94102 		NONE PC ARTS AND HUMANITIES 75,000

REGENTS OF UNIVERSITY OF CALIFORNIA BERKELEY
1995 UNIVERSITY AVENUE
BERKELEY,CA94704 		NONE GOV ARTS AND HUMANITIES 100,000

BERKELEY REPERTORY THEATRE
999 HARRISON STREET
BERKELEY,CA94710 		NONE PC ARTS AND HUMANITIES 75,000

CALIFORNIA ACADEMY OF SCIENCES
55 MUSIC CONCOURSE DR
SAN FRANCISCO,CA94118 		NONE PC ARTS AND HUMANITIES 100,000

THE EXPLORATORIUM
PIER 17 SUITE 100
SAN FRANCISCO,CA94111 		NONE PC ARTS AND HUMANITIES 100,000

FINE ARTS MUSEUM OF SAN FRANCISCO
50 HAGIWARA TEA GARDEN DRIVE
SAN FRANCISCO,CA94118 		NONE PC ARTS AND HUMANITIES 100,000

KQED
2601 MARIPOSA STREET
SAN FRANCISCO,CA94110 		NONE PC ARTS AND HUMANITIES 100,000

SAN FRANCISCO BALLET
455 FRANKLIN STREET
SAN FRANCISCO,CA94102 		NONE PC ARTS AND HUMANITIES 100,000

SAN FRANCISCO SYMPHONY
201 VAN NESS AVE
SAN FRANCISCO,CA94102 		NONE PC ARTS AND HUMANITIES 115,000

SAN FRANCISCO MUSEUM OF MODERN ART
151 3RD STREET
SAN FRANCISCO,CA94103 		NONE PC ARTS AND HUMANITIES 100,000

SUMMER SEARCH
PO BOX 39000
SAN FRANCISCO,CA94139 		NONE PC ARTS AND HUMANITIES 85,000

SHOTGUN PLAYERS
1901 ASHBY AVENUE
BERKELEY,CA94703 		NONE PC ARTS AND HUMANITIES 5,500
Total ................................. right arrow 3b 1,509,500
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 ........... 		    14 245,556  
4 Dividends and interest from securities ....     14 691,336  
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 29,296  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
aOTHER REVENUE 		    14 1,131  
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 0 967,319 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
967,319
(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
THE BERNARD OSHER FOUNDATION
 
Employer identification number

94-2506257
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
THE BERNARD OSHER FOUNDATION
  		Employer identification number
94-2506257
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
BERNARD OSHER TRUST
 
1 MARKET PLAZA STEUART TOWER
 
SAN FRANCISCO, CA94105

$ 8,400,697


(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
THE BERNARD OSHER FOUNDATION
  		Employer identification number

94-2506257
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
1
 PUBLICLY TRADED SECURITIES $ 8,400,697 2023-05-15
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
Schedule B (Form 990) (2023)
Schedule B (Form 990) (2023)
Page 4
Name of organization
THE BERNARD OSHER FOUNDATION
  		Employer identification number

94-2506257
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:
THE BERNARD OSHER FOUNDATION
EIN:
94-2506257
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING FEES 262,855 39,428   223,427

TY 2023 GeneralExplanationAttachment
Name:
THE BERNARD OSHER FOUNDATION
EIN:
94-2506257
Identifier Return Reference Explanation
  FORM 990-PF, PART VI-B, LINE 1A(4) KRIS MARNEY SERVES AS THE CHIEF FINANCIAL OFFICER. KRIS IS EMPLOYED BY BPM LLP AND THE FOUNDATION PAID BPM LLP FOR ACCOUNTING AND CFO SERVICES.

TY 2023 InvestmentsGovtObligationsSch
Name:
THE BERNARD OSHER FOUNDATION
EIN:
94-2506257
US Government Securities - End of Year Book Value:

103,681
US Government Securities - End of Year Fair Market Value:

103,681
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:
THE BERNARD OSHER FOUNDATION
EIN:
94-2506257
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
FARALLON (FCOI II) FMV 147,634 147,634
EI FUND IV FMV 45,707 45,707
FIXED INCOME SECURITIES FMV 23,048,279 23,048,279

TY 2023 LegalFeesSchedule
Name:
THE BERNARD OSHER FOUNDATION
EIN:
94-2506257
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
LEGAL FEES 49,251 0   49,251


TY 2023 OtherAssetsSchedule
Name:
THE BERNARD OSHER FOUNDATION
EIN:
94-2506257
Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
RIGHT OF USE ASSET 2,111,917 1,674,451 0
SECURITY DEPOSIT 153,884 153,884 153,884
DUE FROM OSHER FAMILY OFFICE 18,745 0 0


TY 2023 OtherExpensesSchedule
Name:
THE BERNARD OSHER FOUNDATION
EIN:
94-2506257
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
MEALS AND ENTERTAINMENT 437 0   437
BANK CHARGES & FEES 1,271 0   1,271
OFFICE EXPENSE 20,347 0   20,347
DUES AND SUBSCRIPTIONS 856 0   856
BOARD EXPENSES 1,600 0   1,600
INFORMATION TECHNOLOGY 194 0   194
PAYROLL SERVICE FEES 8,238 0   8,238
INSURANCE 9,759 0   9,759
STATE FILING FEES 220 0   220


TY 2023 OtherIncomeSchedule2
Name:
THE BERNARD OSHER FOUNDATION
EIN:
94-2506257
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
OTHER REVENUE 1,131 1,131 1,131


TY 2023 OtherIncreasesSchedule
Name:
THE BERNARD OSHER FOUNDATION
EIN:
94-2506257
Description Amount
UNREALIZED GAIN 497,924


TY 2023 OtherLiabilitiesSchedule
Name:
THE BERNARD OSHER FOUNDATION
EIN:
94-2506257
Description Beginning of Year - Book Value End of Year - Book Value
LEASE OBLIGATION 2,124,615 1,709,544
FEDERAL EXCISE TAX PAYABLE 6,873 6,873
ACCRUED BENEFITS 80,309 71,456


TY 2023 OtherProfessionalFeesSchedule
Name:
THE BERNARD OSHER FOUNDATION
EIN:
94-2506257
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
PROFESSIONAL SERVICES 93,493 0   93,493
INVESTMENT MANAGEMENT FEES 30,685 30,685   0


TY 2023 TaxesSchedule
Name:
THE BERNARD OSHER FOUNDATION
EIN:
94-2506257
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
PAYROLL TAXES 30,710 3,729   26,981
PROPERTY TAXES 1,634 0   1,634