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
Robert and Ardis James Foundation Inc
 
% Foundation Source
Number and street (or P.O. box number if mail is not delivered to street address)Foundation Source 501 Silverside Rd
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
Wilmington, DE198091377
A Employer identification number

46-3298762
B Telephone number (see instructions)

(800) 839-1754
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$200,098,355J 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) 0
2 Check right arrow.............
3 Interest on savings and temporary cash investments 105,304 105,304  
4 Dividends and interest from securities... 396,540 396,540  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 11,628,969
b Gross sales price for all assets on line 6a 22,022,980
7 Capital gain net income (from Part IV, line 2)... 11,259,925
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
1,844,723 1,669,637  
12 Total. Add lines 1 through 11........ 13,975,536 13,431,406  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0      
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
3,428 0 0 3,428
b Accounting fees (attach schedule).......        
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
736,970 408,520   328,450
17 Interest............... 6,543 6,543    
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
477,669 1,119    
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings....... 15,172 569   14,602
22 Printing and publications.......... 7,824 7,824    
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
3,563,002 3,249,152   182,998
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 4,810,608 3,673,727 0 529,478
25 Contributions, gifts, grants paid....... 17,539,400 17,539,400
26 Total expenses and disbursements. Add lines 24 and 25 22,350,008 3,673,727 0 18,068,878
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -8,374,472
b Net investment income (if negative, enter -0-) 9,757,679
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......... 3,772,078 4,150,848 4,150,848
3 Accounts receivable right arrow5,924,184
Less: allowance for doubtful accounts right arrow     5,924,184 5,924,184
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)      
b Investments—corporate stock (attach schedule)....... 23,441,613 Click to see attachment
List of Attached Documents:
// Content
13,662,736 		17,053,629
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).......... 140,202,493 Click to see attachment
List of Attached Documents:
// Content
135,303,944 		172,969,694
14 Land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
15 Other assets (describe right arrow)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 167,416,184 159,041,712 200,098,355
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........    
27 Paid-in or capital surplus, or land, bldg., and equipment fund    
28 Retained earnings, accumulated income, endowment, or other funds 167,416,184 159,041,712
29 Total net assets or fund balances (see instructions)..... 167,416,184 159,041,712
30 Total liabilities and net assets/fund balances (see instructions). 167,416,184 159,041,712
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
167,416,184
2
Enter amount from Part I, line 27a .....................
2
-8,374,472
3
Other increases not included in line 2 (itemize) right arrow
3
 
4
Add lines 1, 2, and 3 ..........................
4
159,041,712
5
Decreases not included in line 2 (itemize) right arrow
5
 
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
159,041,712
Form 990-PF (2023)
Form 990-PF (2023)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)		 (b)
How acquired
P—Purchase
D—Donation 		(c)
Date acquired
(mo., day, yr.) 		(d)
Date sold
(mo., day, yr.)
1 a Publicly-traded Securities      
b Passthrough K1 Capital Gain/(Loss)      
c APOLLO SPAC FUND I (B FC), L.P P 2021-11-12 2023-09-26
d HARVEST MLP INCOME FUND II LLC P 2017-09-28 2023-05-19
e IGNIA FUND I, LP P 2008-12-04 2023-09-26
PALOMA INTERNATIONAL LIMITED P   2023-12-31
TEMPLETON GLOBAL SUMMITS (CAYMAN) FUND LTD P 2017-06-01 2023-09-01
TEMPLETON GLOBAL SUMMITS (CAYMAN) FUND LTD P   2023-12-01
WEXFORD OFFSHORE SPECTRUM FUND P 2007-04-30 2023-12-29
OFFSHORE HEDGE FUND CAPITAL GAIN DISTRIB      
(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 10,451,946   10,168,920 283,026
b       9,978,898
c 96,359   0 96,359
d 3,271,506   3,271,510 -4
e 91,665   1,301,263 -1,209,598
5,799,685   2,000,260 3,799,425
1,000,000   1,908,767 -908,767
1,140,852   2,091,233 -950,381
35,778   0 35,778
135,189     135,189
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       283,026
b        
c       96,359
d       -4
e       -1,209,598
      3,799,425
      -908,767
      -950,381
      35,778
      135,189
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 11,259,925
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) 1 135,632
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2  
3 Add lines 1 and 2........................... 3 135,632
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4  
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 135,632
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 221,925
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c  
d Backup withholding erroneously withheld .......... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 221,925
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. Click to see attachment
List of Attached Documents:
// Content
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 86,293
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow86,293 Refundedright arrow 11  
Form 990-PF (2023)
Form 990-PF (2023)
Page 4
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. right arrow$   (2) On foundation managers.right arrow$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$  
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
Yes
 
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
Yes
 
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 arrowDE
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
Yes
 
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 arrow  
14
The books are in care ofright arrowFoundation Source Telephone no.right arrow (800) 839-1754

Located atright arrow501 Silverside Road Suite 123WilmingtonDE ZIP+4right arrow198091377
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
Ralph James Dir
1.0 		0 0 0
Foundation Source 501 Silverside Rd
Wilmington,DE198091377
Robert James Dir, Pres
10.0 		0 0 0
Foundation Source 501 Silverside Rd
Wilmington,DE198091377
Catherine James Paglia Dir, Sec, Treas
10.0 		0 0 0
Foundation Source 501 Silverside Rd
Wilmington,DE198091377
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
 
Total number of other employees paid over $50,000...................right arrow  
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
Pathstone Family Office LLC Investment Mgmt 368,717
24 Federal St 8th Floor
Boston,MA02110
Enterprise Asset Management Inc Admin & Investment 337,500
521 Fifth Avenue Suite 1804
New York,NY10175
Foundation Source Administrative 182,533
55 Walls Drive
Fairfield,CT06824
Total number of others receiving over $50,000 for professional services.............right arrow  
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 arrow  
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
20,237,659
b
Average of monthly cash balances.......................
1b
4,004,271
c
Fair market value of all other assets (see instructions)................
1c
181,746,626
d
Total (add lines 1a, b, and c).........................
1d
205,988,556
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
 
2
Acquisition indebtedness applicable to line 1 assets..................
2
0
3
Subtract line 2 from line 1d.........................
3
205,988,556
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
3,089,828
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
202,898,728
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
10,144,936
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
10,144,936
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
135,632
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
66,307
c
Add lines 2a and 2b............................
2c
201,939
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
9,942,997
4
Recoveries of amounts treated as qualifying distributions................
4
 
5
Add lines 3 and 4............................
5
9,942,997
6
Deduction from distributable amount (see instructions).................
6
 
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
9,942,997
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
18,068,878
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
0
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
0
b
Cash distribution test (attach the required schedule) .................
3b
0
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
18,068,878
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 9,942,997
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only.......  
b Total for prior years:20 , 20, 20  
3 Excess distributions carryover, if any, to 2022:
a From 2018...... 1,411,863
b From 2019...... 6,371,702
c From 2020...... 10,124,970
d From 2021...... 7,602,172
e From 2022...... 9,041,081
f Total of lines 3a through e ........ 34,551,788
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 18,068,878
a Applied to 2022, but not more than line 2a  
b Applied to undistributed income of prior years
(Election required—see instructions)..... 		 
c Treated as distributions out of corpus (Election
required—see instructions)........ 		 
d Applied to 2023 distributable amount..... 9,942,997
e Remaining amount distributed out of corpus 8,125,881
5 Excess distributions carryover applied to 2023.    
(If an amount appears in column (d), the
same amount must be shown in column (a).)
6Enter the net total of each column as
indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 42,677,669
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		 
c Enter the amount of prior years’ undistributed
income for which a notice of deficiency has
been issued, or on which the section 4942(a)
tax has been previously assessed...... 		 
d Subtract line 6c from line 6b. Taxable amount
—see instructions ........... 		 
e Undistributed income for 2022. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		 
f Undistributed income for 2023. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2024 .......... 		0
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) ....... 		 
8 Excess distributions carryover from 2018 not
applied on line 5 or line 7 (see instructions) ... 		1,411,863
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		41,265,806
10 Analysis of line 9:
a Excess from 2019.... 6,371,702
b Excess from 2020.... 10,124,970
c Excess from 2021.... 7,602,172
d Excess from 2022.... 9,041,081
e Excess from 2023.... 8,125,881
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).)
Robert James
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.
CATHERINE JAMES PAGLIA
RALPH JAMES
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

ABILIS INC

50 GLENVILLE ST
GREENWICH,CT06831 		N/A PC General & Unrestricted 50,000

ACEING AUTISM INC

2001 S BARRINGTON AVE
LOS ANGELES,CA90025 		N/A PC General & Unrestricted 10,000

ALLIANCE FOR AMERICAN QUILTS INC

PO BOX 19116
ASHEVILLE,NC28815 		N/A PC second installment of a three-year pledge dated November 15, 2021, to support years three through five of the Quilt Alliance's five-year initiative Quilter's SOS - Save Our Stories 25,000

ALZHEIMER'S ASSOCIATION

200 EXECUTIVE BLVD STE 4B
SOUTHINGTON,CT06489 		N/A PC General & Unrestricted 1,000

AMERICAN ENTERPRISE INSTITUTE FOR PUBLIC POLICY RE

1789 MASSACHUSETTS AVE NW
WASHINGTON,DC20036 		N/A PC General & Unrestricted 10,000

AMERICAN QUILT STUDY GROUP

1610 L ST
LINCOLN,NE68508 		N/A PC General & Unrestricted 2,600

BOSTON FOUNDATION INC

75 ARLINGTON ST
BOSTON,MA02116 		N/A PC This is the fourth installment of a grant of $250,000 to support King Boston, specifically the initiative to establish the King Center for Social Justice. This grant will be paid over 5 years beginning in 2020. 50,000

BOSTON MEDICAL CENTER CORPORATION

801 MASSACHUSETTS AVE 1ST FL
BOSTON,MA02118 		N/A PC General & Unrestricted 50,000

BRAC USA INC

110 WILLIAM ST 18TH FLOOR
NEW YORK,NY10038 		N/A PC General & Unrestricted 25,000

CARLETON COLLEGE

1 N COLLEGE ST
NORTHFIELD,MN55057 		N/A PC Carleton College Parent's Fund 20,000

CARLETON COLLEGE

1 N COLLEGE ST
NORTHFIELD,MN55057 		N/A PC The final installment in the pledge for The Paglia Family Post-Bac Research Fellowship 386,500

CARLETON COLLEGE

1 N COLLEGE ST
NORTHFIELD,MN55057 		N/A PC General & Unrestricted 2,500

CARLETON COLLEGE

1 N COLLEGE ST
NORTHFIELD,MN55057 		N/A PC Alumni Annual Fund 100,000

CARLETON COLLEGE

1 N COLLEGE ST
NORTHFIELD,MN55057 		N/A PC Second installment of Paglia Family Endowed Scholarship 2,500,000

CARNEGIE ENDOWMENT FOR INTERNATIONAL PEACE

1779 MASSACHUSETTS AV NW
WASHINGTON,DC20036 		N/A PC Fourth installment of $10,000,000 pledge in support of the Carnegie Endowment's capital campaign 2,000,000

CARNEGIE ENDOWMENT FOR INTERNATIONAL PEACE

1779 MASSACHUSETTS AV NW
WASHINGTON,DC20036 		N/A PC General & Unrestricted 100,000

CASCADIANOW

PO BOX 30181
SEATTLE,WA98113 		N/A PC To support the work of Concussion Alliance 50,000

CATHOLIC SCHOOLS FOUNDATION INC

67 BATTERYMARCH ST 6TH FL
BOSTON,MA02110 		N/A PC General & Unrestricted 50,000

CATO INSTITUTE

1000 MASSACHUSETTS AVE NW
WASHINGTON,DC20001 		N/A PC General & Unrestricted 40,000

CENTER FOR SURVIVOR AGENCY ANDJUSTICE

641 S ST NW 3RD FL
WASHINGTON,DC20001 		N/A PC General & Unrestricted 20,000

CHILDRENS VILLAGE INC

1 ECHO HILLS
DOBBS FERRY,NY10522 		N/A PC General & Unrestricted 50,000

COOKE SCHOOL AND INSTITUTE

1713 MADISON AVE
NEW YORK,NY10029 		N/A PC First of two installments in a $500,000 capital grant. 250,000

COUNCIL FOR ECONOMIC EDUCATION

122 E 42ND ST 1012
NEW YORK,NY10168 		N/A PC General & Unrestricted 5,000

DOANE UNIVERSITY

1014 BOSWELL AVE
CRETE,NE68333 		N/A PC Second and final installment of pledge dated December 20th, 2021 to fund Robert and Ardis James Foundation Incubator 150,000

DOANE UNIVERSITY

1014 BOSWELL AVE
CRETE,NE68333 		N/A PC General & Unrestricted 10,000

EL PORVENIR

80 GARDEN CENTER STE 135
BROOMFIELD,CO80020 		N/A PC General & Unrestricted 22,000

ESSEX COUNTY COMMUNITY FDN INC

175 ANDOVER ST
DANVERS,MA01923 		N/A PC James Family Scholarship Fund 25,000

FRAXA RESEARCH FOUNDATION INC

10 PRINCE PL
NEWBURYPORT,MA01950 		N/A PC General & Unrestricted 10,000

FRAXA RESEARCH FOUNDATION INC

10 PRINCE PL
NEWBURYPORT,MA01950 		N/A PC Challenge Grant Pledge 100,000

FRIENDS OF NGONG ROAD

PO BOX 581308
MINNEAPOLIS,MN55458 		N/A PC First installment of a twelve-year $1.2 million pledge payable 2023-2035. 100,000

HARVARD BUSINESS SCHOOL

PO BOX 412275
BOSTON,MA02241 		N/A PC Final payment of pledge dated 5/7/2019. Designation HBS Endowment Holding Fund for New Gifts. 2,000,000

HARVARD BUSINESS SCHOOL

PO BOX 412275
BOSTON,MA02241 		N/A PC First installment of a five-year pledge dated 7/25/2023 to be directed to the Catherine James Paglia (MBA 1976) Search Fund Fellowship. 300,000

HARVARD BUSINESS SCHOOL

PO BOX 412275
BOSTON,MA02241 		N/A PC First payment in a November 2022 four-year pledge, with payments beginning in 2023. 500,000

HARVARD BUSINESS SCHOOL

PO BOX 412275
BOSTON,MA02241 		N/A PC First installment in a five-year pledge dated 7/25/2023 to be directed to the HBS Fund. 100,000

HARVARD BUSINESS SCHOOL

PO BOX 412275
BOSTON,MA02241 		N/A PC General & Unrestricted 25,000

HARVARD BUSINESS SCHOOL

PO BOX 412275
BOSTON,MA02241 		N/A PC Kingsley Street Fellowship Fund 25,000

HARVARD BUSINESS SCHOOL

PO BOX 412275
BOSTON,MA02241 		N/A PC The HBS Fund 5,000

HELEN KELLER INTERNATIONAL

ONE DAG HAMMARSKJOLD PLZ FL 2
NEW YORK,NY10017 		N/A PC General & Unrestricted 110,000

ID INSIGHT INC

44 TEHAMA ST
SAN FRANCISCO,CA94105 		N/A PC General & Unrestricted 50,000

JNS THEATER FOR SOCIAL CHANGE INC

600 EAST MAIN ST
APEN,CO81611 		N/A PC General & Unrestricted 12,500

JUDGE BAKER CHILDRENS CENTER

53 PARKER HILL AVE
BOSTON,MA02120 		N/A PC General & Unrestricted 25,000

LEAP FOR EDUCATION INC

35 CONGRESS ST STE 102
SALEM,MA01970 		N/A PC General & Unrestricted 10,000

LEO INC

181 UNION ST STE 209J
LYNN,MA01901 		N/A PC Second installment of a five year pledge dated May 25, 2022. 200,000

MANHATTAN INSTITUTE FOR POLICY RESEARCH INC

52 VANDERBILT AVE
NEW YORK,NY10017 		N/A PC General & Unrestricted 200,000

MASSACHUSETTS INSTITUTE OF TECHNOLOGY

600 MEMORIAL DR W98-200
CAMBRIDGE,MA02139 		N/A PC General & Unrestricted 60,000

MASSACHUSETTS INSTITUTE OF TECHNOLOGY

600 MEMORIAL DR W98-200
CAMBRIDGE,MA02139 		N/A PC First installment of a two year grant to MIT to support the research project Plant-Microbe Interactions in Soils: Big Roles for Small Molecules by Professor Darcy L. McRose. 168,300

NEW COVENANT CENTER

174 RICHMOND HILL AVE
STAMFORD,CT06902 		N/A PC General & Unrestricted 48,500

NORTHEAST ARC INC

1 SOUTHSIDE RD
DANVERS,MA01923 		N/A PC Fourth installment in a $615,000 pledge payable 2020-2026. 103,000

NORWALK COMMUNITY COLLEGE FOUNDATION

188 RICHARDS AVE STE E 311
NORWALK,CT06854 		N/A PC General & Unrestricted 75,000

ORD PUBLIC SCHOOLS

320 N 19TH ST
ORD,NE68862 		N/A GOV Grant for Ord Public Schools High School students to visit South Dakota's Black Hills and the Badlands, and Red Cloud to visit Willa Cather home. 8,000

ORD TOWNSHIP LIBRARY FOUNDATION INC

1718 M ST
ORD,NE68862 		N/A PC General & Unrestricted 5,000

P E F ISRAEL ENDOWMENT FUNDS INC

630 THIRD AVE 15TH FLOOR
NEW YORK,NY10017 		N/A PC First installment of a four-year endowment challenge grant pledge dated 2022 for Sikkuy-Aufoq. 250,000

P E F ISRAEL ENDOWMENT FUNDS INC

630 THIRD AVE 15TH FLOOR
NEW YORK,NY10017 		N/A PC to fund Sikkuy-Aufoq 200,000

PLATTE INSTITUTE FOR ECONOMIC RESEARCH INC

6910 PACIFIC ST STE 216
OMAHA,NE68106 		N/A PC General & Unrestricted 65,000

PLUMMER YOUTH PROMISE INC

37 WINTER ISLAND RD
SALEM,MA01970 		N/A PC General & Unrestricted 75,000

PLUMMER YOUTH PROMISE INC

37 WINTER ISLAND RD
SALEM,MA01970 		N/A PC Second installment of a four year $500,000 pledge dated 12/7/2021 to support the Facilities Project. 125,000

PRESIDENT AND FELLOWS OF HARVARD COLLEGE

PO BOX 419209
BOSTON,MA02241 		N/A PC $80,000 to the HGSE Dean's Priorities Fund and $120,000 to the Centennial Scholars Fund. 200,000

PRESIDENT AND FELLOWS OF HARVARD COLLEGE

PO BOX 419209
BOSTON,MA02241 		N/A PC 2023 M-RCBG Advisory Council Contribution 50,000

PRESIDENT AND FELLOWS OF HARVARD COLLEGE

PO BOX 419209
BOSTON,MA02241 		N/A PC General & Unrestricted 25,000

PRESIDENT AND FELLOWS OF HARVARD COLLEGE

PO BOX 419209
BOSTON,MA02241 		N/A PC Fourth and final installment of a $500,000 pledge to be payable 2020-2023 to Harvard Divinity School in support of Religion and Public Life. 125,000

PRESIDENT AND FELLOWS OF HARVARD COLLEGE

10 GARDEN ST
CAMBRIDGE,MA02138 		N/A PC First installment of a $250,000 grant in support of the Emerging Leaders Program, payable in 2023 and 2024. 125,000

PRESIDENT AND FELLOWS OF HARVARD COLLEGE

124 MOUNT AUBURN ST
CAMBRIDGE,MA02138 		N/A PC General & Unrestricted 25,000

PRESIDENT AND FELLOWS OF HARVARD COLLEGE

PO BOX 419209
BOSTON,MA02241 		N/A PC Harvard Divinity School and the Religion and Public Life Initiative 50,000

PRESIDENT AND FELLOWS OF HARVARD COLLEGE

PO BOX 419209
BOSTON,MA02241 		N/A PC Final payment of pledge dated 6/14/21 to the Harvard Graduate School of Education to support the Online Master's Degree Support Fund. 1,000,000

PRESIDENT AND FELLOWS OF HARVARD COLLEGE

PO BOX 419209
BOSTON,MA02241 		N/A PC Harvard Divinity School 50,000

PRESIDENT AND FELLOWS OF HARVARD COLLEGE

10 GARDEN ST
CAMBRIDGE,MA02138 		N/A PC General & Unrestricted 10,000

READWORKS INC

PO BOX 24673
BROOKLYN,NY11202 		N/A PC First installment of a two-year pledge to support the strategic plan 500,000

READWORKS INC

PO BOX 24673
BROOKLYN,NY11202 		N/A PC General & Unrestricted 100,000

REAL CLEAR FOUNDATION

666 DUNDEE RD STE 600
NORTHBROOK,IL60062 		N/A PC General & Unrestricted 50,000

RESURRECTION PROJECT

1805 S PAULINA ST
CHICAGO,IL60608 		N/A PC General & Unrestricted 10,000

RHODEWAY FINANCIAL

225 DYER ST
PROVIDENCE,RI02903 		N/A PC General & Unrestricted 25,000

RIVERVIEW SCHOOL INC

551 RTE 6A
EAST SANDWICH,MA02537 		N/A PC First installment in a ten-year pledge 2023 - 2032 for unrestricted general support. 100,000

RIVERVIEW SCHOOL INC

551 RTE 6A
EAST SANDWICH,MA02537 		N/A PC General & Unrestricted 25,000

SALEM MISSION INC

PO BOX 810
SALEM,MA01970 		N/A PC General & Unrestricted 40,000

SALEM STATE UNIVERSITY ALUMNI ASSOCIATION AND FOUN

352 LAFAYETTE ST
SALEM,MA01970 		N/A PC Second installment of $150,000 pledge dated 12/16/2021. 30,000

SQUASHBUSTERS INC

795 COLUMBUS AVE
BOSTON,MA02120 		N/A PC General & Unrestricted 50,000

SQUASHBUSTERS INC

795 COLUMBUS AVE
BOSTON,MA02120 		N/A PC Second installment of a $250,000 pledge payable over five years starting in 2022. 50,000

ST PETERS LUTHERAN CHURCH OF MANHATTAN INC

619 LEXINGTON AVE
NEW YORK,NY10022 		N/A PC The Conservation Endowment for the Nevelson Chapel 200,000

STAMFORD HOSPITAL

3001 SUMMER ST 2ND FL
STAMFORD,CT06905 		N/A PC General & Unrestricted 26,000

STAMFORD HOSPITAL

3001 SUMMER ST 2ND FL
STAMFORD,CT06905 		N/A PC Second installment of $1,000,000 grant to The Campaign for Women and Babies. 250,000

STANFORD UNIVERSITY

PO BOX 20466
STANFORD,CA94309 		N/A PC In honor of their 10th Reunion, with $10,000 to be allocated to TSF-FA Impact Fund, $500 allocated to Athletics and $500 allocated to the Statistics Department of the Graduate School of Arts and Sciences. 11,000

STUDIO ART QUILT ASSOC INC

PO BOX 141
HEBRON,CT06248 		N/A PC Grant to support the second year of expansion of SAQA virtual programming. 50,000

SUMMER SEARCH BOSTON

3840 WASHINGTON ST STE 2
JAMAICA PLAIN,MA02130 		N/A PC Second installment of $500,000 five year pledge toward the Dream.See.Do campaign. 100,000

TENACITY INC

38 EVERETT ST LOWER LEVEL
BOSTON,MA02134 		N/A PC General & Unrestricted 100,000

TENACITY INC

38 EVERETT ST LOWER LEVEL
BOSTON,MA02134 		N/A PC Second installment of a $500,000 five-year pledge 100,000

THE DURHAM MUSEUM

801 S 10TH ST
OMAHA,NE68108 		N/A PC General & Unrestricted 25,000

THE EDUCATIONAL ALLIANCE INC

197 E BROADWAY
NEW YORK,NY10002 		N/A PC General & Unrestricted 15,000

THE INDEPENDENT INSTITUTE

100 SWAN WAY
OAKLAND,CA94621 		N/A PC General & Unrestricted 20,000

THE PRESBYTERIAN CHURCH OF MT KISCO

605 MILLWOOD RD
MT KISCO,NY10549 		N/A PC In support of the James/Mission Fund 100,000

THE PRESBYTERIAN CHURCH OF MT KISCO

605 MILLWOOD RD
MT KISCO,NY10549 		N/A PC General & Unrestricted 75,000

THE YANKEE INSTITUTE FOR PUBLIC POLICY STUDIES INC

216 MAIN ST
HARTFORD,CT06106 		N/A PC General & Unrestricted 50,000

THE YANKEE INSTITUTE FOR PUBLIC POLICY STUDIES INC

216 MAIN ST
HARTFORD,CT06106 		N/A PC Second installment of challenge grant 200,000

THE YANKEE INSTITUTE FOR PUBLIC POLICY STUDIES INC

216 MAIN ST
HARTFORD,CT06106 		N/A PC General support grant to help launch the CT Center for Educational Fairness 150,000

TRUSTEES OF THE UNIVERSITY OF PENNSYLVANIA

3733 SPRUCE ST 344 VANCE HALL
PHILADELPHIA,PA19104 		N/A PC General & Unrestricted 5,000

UC SANTA BARBARA FOUNDATION

4219 CHEADLE HALL 4TH FL
SANTA BARBARA,CA93106 		N/A PC James Family Deans Scholars Fund 25,000

UNITED WAY OF GREENWICH INC

2 DEARFIELD DR STE 300
GREENWICH,CT06831 		N/A PC General & Unrestricted 10,000

UNIVERSITY OF MASSACHUSETTS FOUNDATION INC

100 CARLSON AVE
NEWTON,MA02459 		N/A PC General & Unrestricted 650,000

UNIVERSITY OF NEBRASKA FOUNDATION

1010 LINCOLN MALL STE 300
LINCOLN,NE68508 		N/A PC Second installment of a four-year pledge agreement dated 1/4/2022 payable to the International Quilt Museum Endowment Fund. 1,000,000

UNIVERSITY OF NEBRASKA FOUNDATION

1010 LINCOLN MALL STE 300
LINCOLN,NE68583 		N/A PC General & Unrestricted 10,000

UNIVERSITY OF NEBRASKA FOUNDATION

1010 LINCOLN MALL STE 300
LINCOLN,NE68583 		N/A PC Second installment of $525,000 pledge dated December 2, 2021 for Robert and Ardis James Foundation Quilt House Operations Fund 150,000

VMTS EDUCATION INC

137 MONTAGUE ST 132
BROOKLYN,NY11201 		N/A PC General & Unrestricted 200,000

WALLIN EDUCATION PARTNERS

451 LEXINGTON PKWY N STE 100
SAINT PAUL,MN55104 		N/A PC Second installment of a five year pledge of $1,000,000 for the 2022/2023 Academic Year. 200,000

WILLA CATHER FOUNDATION

413 N WEBSTER ST
RED CLOUD,NE68970 		N/A PC This is the fourth and final installment of a $250,000 endowment pledge to be payable over four years, 2020 - 2023. 62,500

WILLA CATHER FOUNDATION

413 N WEBSTER ST
RED CLOUD,NE68970 		N/A PC General & Unrestricted 10,000

YEAR UP INC

45 MILK ST 9TH FL
BOSTON,MA02109 		N/A PC Second installment of a $250,000 five-year pledge 50,000

YEAR UP INC

45 MILK ST 9TH FL
BOSTON,MA02109 		N/A PC General & Unrestricted 25,000

YESHIVA TORAS YISROEL INC

1367 LANES MILL RD
LAKEWOOD,NJ08701 		N/A PC to support the dormitory construction project. 20,000

YOUNG MENS CHRISTIAN ASSOCIATION OF THE EAST BAY

2330 BROADWAY
OAKLAND,CA94612 		N/A PC General & Unrestricted 50,000
Total .................................right arrow 3a 17,539,400
bApproved for future payment
Total ................................. right arrow 3b  
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 ........... 		    14 105,304  
4 Dividends and interest from securities ....     14 396,540  
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 ............ 		525990 369,044 18 11,259,925  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
aK-1 Inc/Loss 		525990 169,467 14 1,670,966  
bINTEREST/DIVIDENDS FROM ALTERNATIVE INVESTMENTS     14 4,290  
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 538,511 13,437,025  
13Total. Add line 12, columns (b), (d), and (e)..................
13
13,975,536
(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
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Form 990-PF (2023)
Additional Data


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Form 990PF - Special Condition Description:
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TY 2023 DepreciationSchedule
Name:
Robert and Ardis James Foundation Inc
EIN:
46-3298762
Description of Property Date Acquired Cost or Other Basis Prior Years' Depreciation Computation Method Rate /
Life (# of years)		 Current Year's Depreciation Expense Net Investment Income Adjusted Net Income Cost of Goods Sold Not Included

TY 2023 GeneralExplanationAttachment
Name:
Robert and Ardis James Foundation Inc
EIN:
46-3298762
Identifier Return Reference Explanation
FORM 990-PF, PART I, LN 6A PART I LINE 6A (990-PF) - RECONCILIATION OF NET GAIN/(LOSS) FROM SALES OF TOTAL INCLUDED IN PART IV: (DETAILS BELOW) NET GAIN/(LOSS): $11,259,926 TOTAL NOT INCLUDED IN PART IV: PASSTHROUGH K-1 CAPITAL GAIN/(LOSS) - UBI NET GAIN/(LOSS): $369,044 TOTAL PART I, LINE 6A: $11,628,969 DETAILS OF ASSETS INCLUDED IN PART IV: PUBLICLY-TRADED SECURITIES GROSS SALES PRICE: $10,451,946 BOOK BASIS: $10,168,920 NET GAIN/(LOSS): $283,026 PASSTHROUGH K-1 CAPITAL GAIN/(LOSS) - NON UBI NET GAIN/(LOSS): $9,978,898 SALES OF OTHER ITEMIZED ASSETS GROSS SALES PRICE: $11,571,035 BOOK BASIS: $10,573,033 NET GAIN/(LOSS): $998,002
PART VI-A, LINE 11 PART VI-A, LINE 11 NAME OF CONTROLLED ENTITY: JAMES FOUNDATION INVESTMENTS, LTD. EIN: N/A STREET ADDRESS: PO BOX 309GT, UGLAND HOUSE, GRAND CAYMAN, CAYMAN ISLANDS KY1-1104 NO TRANSFERS WERE MADE DURING 2023 FROM THE FOUNDATION TO THIS ENTITY OR FROM THIS ENTITY TO THE FOUNDATION. JAMES FOUNDATION INVESTMENTS, LTD. IS NOT AN EXCESS BUSINESS HOLDING OF THE FOUNDATION. NAME OF CONTROLLED ENTITY: RCR JAMES ASSOCIATES, LLC EIN: 75-3194306 STREET ADDRESS: 521 5TH AVE, STE 1804, NEW YORK, NY 10175 THE ONLY TRANSFERS MADE DURING 2023 WERE NET CASH CONTRIBUTIONS AND DISTRIBUTIONS TOTALING $1,419,964 BETWEEN THE FOUNDATION AND RCR JAMES ASSOCIATES, LLC. RCR JAMES ASSOCIATES, LLC IS NOT AN EXCESS BUSINESS HOLDING OF THE FOUNDATION. NAME OF CONTROLLED ENTITY: KF PAGLIA-JAMES ASSOCIATES, LLC EIN: 34-1998546 STREET ADDRESS: 521 5TH AVE, STE 1804, NEW YORK, NY 10175 THE ONLY TRANSFERS MADE DURING 2023 WERE NET CASH CONTRIBUTIONS AND DISTRIBUTIONS TOTALING $452,440 BETWEEN THE FOUNDATION AND KF PAGLIA-JAMES ASSOCIATES, LLC. KF PAGLIA-JAMES ASSOCIATES, LLC IS NOT AN EXCESS BUSINESS HOLDING OF THE FOUNDATION.
FORM 926 FORM 926 THE FOUNDATION HAS PREPARED THESE FORMS TO THE BEST OF ITS ABILITY BASED ON THE LIMITED INFORMATION PROVIDED TO IT BY THE INVESTMENT ON WHICH THE FOUNDATION IS REPORTING. ANY MISSING OR INCOMPLETE INFORMATION IS DUE TO THE FOUNDATION'S INABILITY TO OBTAIN SUCH INFORMATION AND IS NOT A WILLFUL ATTEMPT TO WITHHOLD SUCH INFORMATION.
FORM 8865 FORM 8865 THE FOUNDATION HAS PREPARED THESE FORMS TO THE BEST OF ITS ABILITY BASED ON THE LIMITED INFORMATION PROVIDED TO IT BY THE INVESTMENT ON WHICH THE FOUNDATION IS REPORTING. ANY MISSING OR INCOMPLETE INFORMATION IS DUE TO THE FOUNDATION'S INABILITY TO OBTAIN SUCH INFORMATION AND IS NOT A WILLFUL ATTEMPT TO WITHHOLD SUCH INFORMATION.
FORM 8858 FORM 8858 THE FOUNDATION HAS PREPARED THESE FORMS TO THE BEST OF ITS ABILITY BASED ON THE INFORMATION PROVIDED TO IT BY THE FOREIGN BRANCH ON WHICH THE FOUNDATION IS REPORTING. ANY MISSING OR INCOMPLETE INFORMATION IS NOT A WILLFUL ATTEMPT TO WITHHOLD SUCH INFORMATION.

TY 2023 InvestmentsCorpStockSchedule
Name:
Robert and Ardis James Foundation Inc
EIN:
46-3298762
Name of Stock End of Year Book Value End of Year Fair Market Value
ISHARES S&P 500 INDEX FD 4,405,402 7,708,947
PRANA BIOTECHNOLOGY LIMITED 500,000 8,035
SANDS CAPITAL GLOBAL GROWTH IN 3,150,101 2,646,113
VANGUARD FTSE DEVELOPED MARKET 5,607,233 6,690,534

TY 2023 InvestmentsOtherSchedule2
Name:
Robert and Ardis James Foundation Inc
EIN:
46-3298762
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
AAVIN CAPITAL III, LP   410,462 410,318
AAVIN MEZZANINE FUND LP   2,785,473 3,959,192
ACCOLADE PARTNERS BLOCKCHAIN I   335,000 339,340
ACCOLADE PARTNERS BLOCKCHAIN I   660,000 687,413
AIOF II (HELM TE) AIV, L.P. FK   142,021 146,186
AIOF II EUROPEAN DEBT HOLDINGS   72,397 74,520
AIOF II GALWAY HOLDINGS, L.P   305,327 314,280
AIOF II NJORD DEBT AGGREGATOR,   167,558 172,471
AIOF II NJORD EQUITY AGGREGATO   52,499 54,038
AIOF II WOOLLY AIV, LP   89,418 92,040
ALTEGRIS MULTI-STRATEGY FUND L   4,500,000 8,330,157
AP EPF III ($B EH AIV II) LP   2,933 25,190
AP X (RAND WARRANT AIV), L.P   75,318 83,330
APOLLO ATHENE DEDICATED INVEST   3,106,797 4,372,486
APOLLO EUROPEAN PRNCPL FNC FD   549,495 818,851
APOLLO INFRA EQUITY FEEDER FUN   150,630 125,926
APOLLO INFRA EQUITY FEEDER FUN   836,751 697,660
APOLLO INFRA EQUITY INTL FUND   155,585 131,921
APOLLO INFRASTRUCTURE OPPOR FU   850,187 875,118
APOLLO INVESTMENT FUND X, L.P   324,236 356,925
BSCP SBIC I LP   3,730,778 3,752,040
CAPITAL INTERNATIONAL PRIVATE   424,771 9,690
CAPITAL INTERNATIONAL PRIVATE   828,849 247,514
CASDIN PARTNERS OFFSHORE LTD   4,750,000 6,105,427
CASDIN PRIVATE GROWTH EQUITY F   1,945,894 1,566,754
COLUMBIA SPECTRUM PARTNERS II-   1,273,700 2,109,375
COLUMBIA SPECTRUM PARTNERS V-A   1,167,535 1,161,270
CORSAIR III FINANCIAL SRVCS CP   880,307 769,484
CORSAIR III FINANCIAL SRVCS OF      
CORSAIR KOREA INVESTORS LLC   756,506 610,504
DYSON CAPITAL SERIES FUND, LLC   742,137 892,114
EAST ROCK FOCUS FUND LP   6,769,816 8,062,832
EDGE PRINCIPAL INVESTMENTS II,   74,884 89,109
EDGE PRINCIPAL INVESTMENTS III   676,954 1,107,649
EDGE PRINCIPAL INVESTMENTS IV   3,899,122 5,902,514
ENTERPRISE 299 ASSOCIATES   198,016 4,665,676
ENTERPRISE WEXFORD ASSOCIATES   205,615 100,016
ENTERPRISE WEXFORD ELEVEN LLC   49,917 50,625
EUNETWORKS HOLDINGS LP   964,310 963,516
GAIP 2019 (BERMUDA) AIV LP   2,541,099 2,887,285
GAIP 2019 AIV B, LP   1,023,999 1,357,538
GENERAL ATLANTIC INV PTNS 2019   1,169,851 1,382,236
HEALTH VELOCITY CAPITAL I LP   1,063,095 2,224,436
HEALTH VELOCITY CAPITAL II, LP   363,488 383,769
HIGHVISTA VENTURE CAPITAL XI (   4,169,859 6,750,975
HIGHVISTA VENTURE CAPITAL XII   3,792,153 3,785,517
HIGHVISTA VENTURE CAPITAL XIII   1,338,317 1,245,145
JAMES FOUNDATION INVESTMENTS L   426,495 1,277,567
KAYNE SENIOR CREDIT II OFFSHOR   166,920 139,866
KF PAGLIA-JAMES ASSOCIATES LLC   16,226,491 16,827,612
KLD INVESTORS LLC   1,004,464 1,004,464
ORCHID CHINA (CAYMAN) LP   662,545 582,172
PATHWAY CO-INVESTMENT FUND, LP   2,015,436 2,762,569
QED FUND VII LP   572,196 603,712
QED GROWTH FUND, LP   1,247,133 1,278,884
QED MND HOLDINGS, LLC   375,304 375,160
RA CAPITAL HEALTHCARE INTL FUN   2,513,898 2,455,438
RAGING CAPITAL FUND (QP), LP   144,048 140,496
RCR JAMES ASSOCIATES, LLC   31,531,827 39,894,277
REPERTOIRE INTERNATIONAL LTD C   500,000 379,596
REPERTOIRE INTERNATIONAL LTD C   500,000 377,203
SCULPTOR REAL ESTATE FUND III   127,642 207,113
SELECT EQUITY OFFSHORE   2,000,000 4,248,355
SIMCOE PARTNERS OFFSHORE LTD   3,500,000 6,062,398
STRATEGIC PARTNERS OFFSHORE FU     290,078
SUSTAINABLE CAPITAL AFRICA ALP   1,500,000 1,657,690
TENNENBAUM SPECIAL SITUATIONS   847,119 1,340,308
TT EMERGING MARKETS OPP FUND I   3,000,000 2,878,599
VISTA CREDIT PARTNERS FUND III   2,921,824 3,111,305
WEXFORD VPEP HOLDINGS CO. LIMI   68,895 49,240
ZAMA CAPITAL FUND LP   2,644,773 4,158,442
ZEPHYR PEACOCK INDIA FUND II L   71,758 34,474
ZEPHYR PEACOCK INDIA FUND III   362,117 581,725
AP X (INTERNATIONAL FC) LP   0 579

TY 2023 LegalFeesSchedule
Name:
Robert and Ardis James Foundation Inc
EIN:
46-3298762
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
General Consultations 3,428     3,428


TY 2023 OtherExpensesSchedule
Name:
Robert and Ardis James Foundation Inc
EIN:
46-3298762
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
Administrative Fees 182,533     182,533
Bank Charges 507 507    
K-1 Exp AAVIN CAPITAL III, LP 87,326 87,326    
K-1 Exp AAVIN MEZZANINE FUND L 96,103 96,103    
K-1 Exp AP X (RAND WARRANT AIV 4,161      
K-1 Exp APOLLO ATHENE DEDICATE 68,688 53,186    
K-1 Exp APOLLO INFRA EQUITY IN 21,612 21,612    
K-1 Exp APOLLO INFRASTRUCTURE 91,000 91,000    
K-1 Exp APOLLO INVESTMENT FUND 79,739 62,444    
K-1 Exp BSCP SBIC I LP 199      
K-1 Exp CAPITAL INTERNATIONAL 303 303    
K-1 Exp CAPITAL INTERNATIONAL 58,042 58,042    
K-1 Exp CASDIN PRIVATE GROWTH 26,517 26,517    
K-1 Exp COLUMBIA SPECTRUM PART 14,160 14,160    
K-1 Exp COLUMBIA SPECTRUM PART 3,161 3,161    
K-1 Exp CORSAIR III FINANCIAL 8,763 8,762    
K-1 Exp CORSAIR KOREA INVESTOR 3,281 3,280    
K-1 Exp DYSON CAPITAL SERIES F 17,441 12,050    
K-1 Exp EAST ROCK FOCUS FUND L 418,912 418,904    
K-1 Exp EDGE PRINCIPAL INVESTM 17 17    
K-1 Exp EDGE PRINCIPAL INVESTM 12,096 -2,096    
K-1 Exp EDGE PRINCIPAL INVESTM 120,252 120,186    
K-1 Exp ENTERPRISE 299 ASSOCIA 58,130 58,130    
K-1 Exp ENTERPRISE WEXFORD ASS 1,981 1,960    
K-1 Exp ENTERPRISE WEXFORD ELE 1,530 1,518    
K-1 Exp GAIP 2019 (BERMUDA) AI 11,019 8,735    
K-1 Exp GAIP 2019 AIV B, LP 1,473 1,473    
K-1 Exp GENERAL ATLANTIC INV P 83,563 83,528    
K-1 Exp HARVEST MLP INCOME FUN 54,825 54,825    
K-1 Exp HEALTH VELOCITY CAPITA 30,468 30,468    
K-1 Exp HEALTH VELOCITY CAPITA 37,571 37,570    
K-1 Exp IGNIA FUND I, LP 4,656 4,656    
K-1 Exp JAMES FOUNDATION INVES 41,365 41,365    
K-1 Exp KF PAGLIA-JAMES ASSOCI 702,333 673,476    
K-1 Exp KLD INVESTORS LLC 3,546 3,546    
K-1 Exp ORCHID CHINA (CAYMAN) 21,727 21,727    
K-1 Exp PATHWAY CO-INVESTMENT 9,756 9,509    
K-1 Exp QED FUND VII LP 24,565 24,565    
K-1 Exp QED GROWTH FUND, LP 15,228 15,228    
K-1 Exp QED MND HOLDINGS, LLC 252 252    
K-1 Exp RAGING CAPITAL FUND (Q 1,174 1,174    
K-1 Exp RCR JAMES ASSOCIATES, 977,389 936,845    
K-1 Exp SCULPTOR REAL ESTATE F 804 759    
K-1 Exp TENNENBAUM SPECIAL SIT 27,021 26,748    
K-1 Exp VISTA CREDIT PARTNERS 455 455    
K-1 Exp ZAMA CAPITAL FUND LP 122,479 120,762    
K-1 Exp ZEPHYR PEACOCK INDIA F 1,363 1,363    
K-1 Exp ZEPHYR PEACOCK INDIA F 13,051 13,051    
State or Local Filing Fees 25     25
Website Hosting/Support 440     440


TY 2023 OtherIncomeSchedule2
Name:
Robert and Ardis James Foundation Inc
EIN:
46-3298762
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
K-1 Inc/Loss AAVIN CAPITAL III, LP 64,369 64,369  
K-1 Inc/Loss AAVIN MEZZANINE FUND LP 472,980 472,980  
K-1 Inc/Loss AIOF II (HELM TE) AIV, L.P. FKA AIOF 17,202 17,202  
K-1 Inc/Loss AIOF II EUROPEAN DEBT HOLDINGS AIV, 2,334 2,334  
K-1 Inc/Loss AIOF II GALWAY HOLDINGS, L.P 19,570 19,570  
K-1 Inc/Loss AIOF II NJORD DEBT AGGREGATOR, L.P 22,097 22,097  
K-1 Inc/Loss AIOF II WOOLLY AIV, LP 8,454 8,454  
K-1 Inc/Loss AP EPF III ($B EH AIV II) LP 3,762 3,762  
K-1 Inc/Loss AP X (RAND WARRANT AIV), L.P 8,003 26  
K-1 Inc/Loss APOLLO ATHENE DEDICATED INVESTMENT P 829,556 642,332  
K-1 Inc/Loss APOLLO INFRA EQUITY FEEDER FUND (TE 13,501 13,501  
K-1 Inc/Loss APOLLO INFRA EQUITY FEEDER FUND TE L 31,052 31,052  
K-1 Inc/Loss APOLLO INFRA EQUITY INTL FUND LP 2,124 2,124  
K-1 Inc/Loss APOLLO INFRASTRUCTURE OPPOR FUND II 23,848 23,848  
K-1 Inc/Loss APOLLO INVESTMENT FUND X, L.P 11,217 1,145  
K-1 Inc/Loss BSCP SBIC I LP 761,233 761,233  
K-1 Inc/Loss CAPITAL INTERNATIONAL PRIVATE EQUITY 2,452 2,452  
K-1 Inc/Loss CASDIN PRIVATE GROWTH EQUITY FUND LP 6,676 6,676  
K-1 Inc/Loss COLUMBIA SPECTRUM PARTNERS II-A, L.P 5,951 5,951  
K-1 Inc/Loss COLUMBIA SPECTRUM PARTNERS V-A, L.P 94 94  
K-1 Inc/Loss CORSAIR III FINANCIAL SRVCS CPTL PTN 3,584 3,584  
K-1 Inc/Loss CORSAIR KOREA INVESTORS LLC 7,203 7,203  
K-1 Inc/Loss DYSON CAPITAL SERIES FUND, LLC - SER 53,882 34,742  
K-1 Inc/Loss EAST ROCK FOCUS FUND LP 466,568 454,089  
K-1 Inc/Loss EDGE PRINCIPAL INVESTMENTS II, LP -105,210 -40,577  
K-1 Inc/Loss EDGE PRINCIPAL INVESTMENTS III, LP -356,704 -30,646  
K-1 Inc/Loss EDGE PRINCIPAL INVESTMENTS IV LP -1,076 -404  
K-1 Inc/Loss ENTERPRISE 299 ASSOCIATES 257,963 -4,100  
K-1 Inc/Loss ENTERPRISE WEXFORD ASSOCIATES LLC 15,546 792  
K-1 Inc/Loss ENTERPRISE WEXFORD ELEVEN LLC -6,080 188  
K-1 Inc/Loss GAIP 2019 (BERMUDA) AIV LP 3,618 3,515  
K-1 Inc/Loss GAIP 2019 AIV B, LP 41,135 41,135  
K-1 Inc/Loss GENERAL ATLANTIC INV PTNS 2019 LP 1,354 1,322  
K-1 Inc/Loss HARVEST MLP INCOME FUND II LLC 234,414 234,414  
K-1 Inc/Loss HEALTH VELOCITY CAPITAL I LP -8,371 -8,371  
K-1 Inc/Loss HEALTH VELOCITY CAPITAL II, LP 5,427 5,427  
K-1 Inc/Loss IGNIA FUND I, LP -308,883 -308,883  
K-1 Inc/Loss KF PAGLIA-JAMES ASSOCIATES LLC 352,666 668,706  
K-1 Inc/Loss ORCHID CHINA (CAYMAN) LP 19,439 19,439  
K-1 Inc/Loss PATHWAY CO-INVESTMENT FUND, LP 23,013 15,920  
K-1 Inc/Loss QED FUND VII LP 693 693  
K-1 Inc/Loss QED GROWTH FUND, LP 4,847 4,847  
K-1 Inc/Loss RAGING CAPITAL FUND (QP), LP 2,311 2,311  
K-1 Inc/Loss RCR JAMES ASSOCIATES, LLC -1,537,888 -1,913,370  
K-1 Inc/Loss SCULPTOR REAL ESTATE FUND III LP 33,349 23,168  
K-1 Inc/Loss TENNENBAUM SPECIAL SITUATIONS FUND I 9,467 27,448  
K-1 Inc/Loss VISTA CREDIT PARTNERS FUND III-A LP 182,903 182,903  
K-1 Inc/Loss ZAMA CAPITAL FUND LP 138,788 138,650  
Interest/dividends from alternative inv 4,290 4,290  


TY 2023 OtherProfessionalFeesSchedule
Name:
Robert and Ardis James Foundation Inc
EIN:
46-3298762
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
OFFICE MANAGEMENT SERVICES 328,450     328,450
Investment Management Services 408,520 408,520    


TY 2023 TaxesSchedule
Name:
Robert and Ardis James Foundation Inc
EIN:
46-3298762
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
990-PF Estimated Tax for 2023 85,600      
990-PF Extension for 2022 78,000      
990-T Extension for 2022 252,600      
Foreign Tax Paid 1,119 1,119    
STATE INCOME TAX FOR 2022 60,350