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
JAMES AND MELANIE CROCKARD FOUNDATION
 
% JAMES CROCKARD
Number and street (or P.O. box number if mail is not delivered to street address)3935 WASHINGTON ROAD Suite 1009
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
CANONSBURG, PA15317
A Employer identification number

47-1002802
B Telephone number (see instructions)

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$597,993J 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) 200,000
2 Check right arrow.............
3 Interest on savings and temporary cash investments 1,390 1,390  
4 Dividends and interest from securities... 13,963 13,963  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 -475
b Gross sales price for all assets on line 6a 65,801
7 Capital gain net income (from Part IV, line 2)... 0
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule).......      
12 Total. Add lines 1 through 11........ 214,878 15,353  
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
495 0 0 0
b Accounting fees (attach schedule).......        
c Other professional fees (attach schedule)....        
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
460      
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
4,574      
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 5,529 0 0 0
25 Contributions, gifts, grants paid....... 188,950 188,950
26 Total expenses and disbursements. Add lines 24 and 25 194,479 0 0 188,950
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 20,399
b Net investment income (if negative, enter -0-) 15,353
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............. 5,709 17,634 17,634
2 Savings and temporary cash investments.........      
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow        
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) right arrow  
Less: allowance for doubtful accounts right arrow        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)....... 529,423 Click to see attachment
List of Attached Documents:
// Content
539,598 		580,359
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)..........      
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) 535,132 557,232 597,993
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........ 535,152 555,734
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)..... 535,152 555,734
30 Total liabilities and net assets/fund balances (see instructions). 535,152 555,734
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
535,152
2
Enter amount from Part I, line 27a .....................
2
20,399
3
Other increases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
3
183
4
Add lines 1, 2, and 3 ..........................
4
555,734
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
555,734
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 124.804 SHARES AMG RR SM CAP V   2022-05-27 2023-05-18
b 450 SHARES FIDELITY REAL ESTAT   2020-04-30 2023-04-11
c 22 SHARES INVESCO QQQ TRUST ET   2020-07-23 2023-04-11
d 125 SHARES ISHARE CORE MSCI EA   2018-03-28 2023-05-18
e 205.969 SHARES MFS EMERGING MK   2021-07-01 2023-04-11
574.54 SHARES PACIFIC FUNDS FL   2021-07-01 2023-03-15
1118.708 PACIFIC FUNDS FLOATIN   2021-07-01 2023-04-11
379.741 SHARES TRANSAMERICA SM   2020-07-23 2023-05-18
1786.138 SHARES WESTERN ASSET   2019-08-16 2023-03-15
TOTAL CAPITAL GAIN DISTRIBUTION      
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a 1,751   1,841 -90
b 11,246   10,089 1,157
c 6,972   5,820 1,152
d 8,511   9,035 -524
e 2,381   3,085 -704
5,303   5,625 -322
10,415   10,952 -537
2,343   2,673 -330
16,879   21,918 -5,039
      4,762
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       -90
b       1,157
c       1,152
d       -524
e       -704
      -322
      -537
      -330
      -5,039
       
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 -475
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) 1 213
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........................... 3 213
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- ..... 5 213
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 394
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.............. 7 394
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8  
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10 181
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow181 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
 
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 arrowPA
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 arrow  
14
The books are in care ofright arrowJAMES CROCKARD Telephone no.right arrow (412) 694-3841

Located atright arrow3935 WASHINGTON ROAD SUITE 1009CANONSBURGPA ZIP+4right arrow15317
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........right arrow
and enter the amount of tax-exempt interest received or accrued during the year ........right arrow
15
 
16 At any time during calendar year 2023, did the foundation have an interest in or a signature or other authority over YesNo
a bank, securities, or other financial account in a foreign country? .................
16   No
See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country right arrow
Form 990-PF (2023)
Form 990-PF (2023)
Page 5
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required
File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
Yes
No
1a
During the year did the foundation (either directly or indirectly):
(1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........
1a(1)
 
No
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
1a(3)
 
No
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
 
No
(5) Transfer any income or assets to a disqualified person (or make any of either available
for the benefit or use of a disqualified person)? ......................
1a(5)
 
No
(6) Agree to pay money or property to a government official? (Exception. Check "No"
if the foundation agreed to make a grant to or to employ the official for a period
after termination of government service, if terminating within 90 days.) ...............
1a(6)
 
No
b
If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........
1b
 
 
c
Organizations relying on a current notice regarding disaster assistance check here ........right arrow
d
Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
that were not corrected before the first day of the tax year beginning in 2023? .............
1d
 
No
2
Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
a
At the end of tax year 2023, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2023?....................
2a
 
No
If "Yes," list the years right arrow20, 20, 20, 20
b
Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
(relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
to all years listed, answer "No" and attach statement—see instructions.) ..............
2b
 
No
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
 
 
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
 
No
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
 
 
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
JAMES E CROCKARD III TRUSTEE
0 		0 0 0
3935 WASHINGTON ROAD
CANONSBURG,PA15317
MELANIE A CROCKARD TRUSTEE
0 		0 0 0
3935 WASHINGTON ROAD
CANONSBURG,PA15317
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
 
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
541,211
b
Average of monthly cash balances.......................
1b
84,149
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
625,360
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
625,360
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
9,380
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
615,980
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
30,799
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
30,799
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
213
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
213
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
30,586
4
Recoveries of amounts treated as qualifying distributions................
4
 
5
Add lines 3 and 4............................
5
30,586
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
30,586
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
188,950
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
188,950
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 30,586
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only....... 0
b Total for prior years:2021, 2020, 2019 0
3 Excess distributions carryover, if any, to 2022:
a From 2018...... 67,678
b From 2019...... 102,798
c From 2020...... 75,066
d From 2021...... 69,661
e From 2022...... 172,250
f Total of lines 3a through e ........ 487,453
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 188,950
a Applied to 2022, but not more than line 2a 0
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..... 30,586
e Remaining amount distributed out of corpus 158,364
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 5 645,817
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		0
c Enter the amount of prior years’ undistributed
income for which a notice of deficiency has
been issued, or on which the section 4942(a)
tax has been previously assessed...... 		 
d Subtract line 6c from line 6b. Taxable amount
—see instructions ........... 		0
e Undistributed income for 2022. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		0
f Undistributed income for 2023. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2024 .......... 		0
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) ....... 		 
8 Excess distributions carryover from 2018 not
applied on line 5 or line 7 (see instructions) ... 		67,678
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		578,139
10 Analysis of line 9:
a Excess from 2019.... 102,798
b Excess from 2020.... 75,066
c Excess from 2021.... 69,661
d Excess from 2022.... 172,250
e Excess from 2023.... 158,364
Form 990-PF (2023)
Form 990-PF (2023)
Page 10
Part XIII
Private Operating Foundations (see instructions and Part VI-A, question 9)
1a If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2023, enter the date of the ruling ...... right arrow
 
b Check box to indicate whether the organization is a private operating foundation described in section or
2a Enter the lesser of the adjusted net
income from Part I or the minimum
investment return from Part IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2023 (b) 2022 (c) 2021 (d) 2020
         
b 85% (0.85) of line 2a .........          
c Qualifying distributions from Part XI,
line 4 for each year listed ..... 		         
d Amounts included in line 2c not used directly
for active conduct of exempt activities .......... 		         
e Qualifying distributions made directly
for active conduct of exempt activities.
Subtract line 2d from line 2c .... 		         
3 Complete 3a, b, or c for the
alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......          
(2) Value of assets qualifying
under section 4942(j)(3)(B)(i)		          
b “Endowment" alternative test— enter 2/3
of minimum investment return shown in
Part IX, line 6 for each year listed .. 		         
c “Support" alternative test—enter:
(1) Total support other than gross
investment income (interest,
dividends, rents, payments
on securities loans (section
512(a)(5)), or royalties) .... 		         
(2) Support from general public
and 5 or more exempt
organizations as provided in
section 4942(j)(3)(B)(iii).... 		         
(3) Largest amount of support
from an exempt organization		          
(4) Gross investment income          
Part XIV
Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)
1Information Regarding Foundation Managers:
aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
Check here right arrow
aThe name, address, and telephone number or email address of the person to whom applications should be addressed:
bThe form in which applications should be submitted and information and materials they should include:
cAny submission deadlines:
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
Form 990-PF (2023)
Form 990-PF (2023)
Page 11
Part XIV
Supplementary Information (continued)
3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient If recipient is an individual,
show any relationship to
any foundation manager
or substantial contributor
 Foundation
status of
recipient 		Purpose of grant or
contribution 		Amount
Name and address (home or business)
aPaid during the year

HUMANE ANIMAL RESCUE

6926 HAMILTON AVENUE
PITTSBURGH,PA15208 		N/A PC CONTRIBUTION TO THE GENERAL FUND 10,000

SENIOR HEARTS RESCUE & RENEWAL

PO BOX 187
BRADFORD WOODS,PA15015 		N/A PC CONTRIBUTION TO THE GENERAL FUND 5,000

PITTSBURGH BALLET THEATRE

2900 LIBERTY AVENUE
PITTSBURGH,PA15201 		N/A PC CONTRIBUTION TO THE GENERAL FUND 5,000

PITTSBURGH BALLET THEATRE

2900 LIBERTY AVENUE
PITTSBURGH,PA15201 		N/A PC CONTRIBUTION TO COMPETITION COSTS 2,500

TKE FOUNDATION

7439 WOODLAND AVENUE
INDIANAPOLIS,IN46278 		N/A PC BOARD CHAIR 125TH GIFT - 1 OF 2 YEAR PLEDGE 62,500

PITTSBURGH PARKS CONSERVANCY

45 SOUTH 23RD STREET
SUITE 101
PITTSBURGH,PA152032120 		N/A PC PICNIC IN YOUR PARK PROGRAM 5,600

UNITED WAY OF SOUTHWESTERN PENNSYLVANIA

PENN LIBERTY PLAZA ONE
1250 PENN AVENUE
PITTSBURGH,PA15230 		N/A PC ANNUAL - TOCQUEVILLE CAMPAIGN 35,000

MARINE TOYS FOR TOTS FOUNDATION

PO BOX 4002036
DES MOINES,IA503402036 		N/A PC UNRESTRICTED ANNUAL SUPPPORT 100

PITTSBURGH OPERA

2425 LIBERTY AVENUE
PITTSBURGH,PA15222 		N/A PC CONTRIBUTION TO THE GENERAL FUND 13,500

WVU FOUNDATION INC

ONE WATERFRONT PLACE
SEVENTH FLOOR
MORGANTOWN,WV26501 		N/A PC CONTRIBUTION TO THE SCHOOL OF LAW 5,000

WAYNESBURG UNIVERSITY

51 WEST COLLEGE STREET
WAYNESBURG,PA15370 		N/A PC CONTRIBUTION TO THE GENERAL FUND 5,000

MAKE-A-WISH FOUNDATION

707 GRANT STREET
37TH FLOOR
PITTSBURGH,PA15219 		N/A PC CONTRIBUTION TO THE GENERAL FUND 5,000

BEST OF THE BATCH FOUNDATION

2000 WEST STREET
MUNHALL,PA15120 		N/A PC BEDDING SETS FOR THE UNDERSERVED 3,750

THE PITTSBURGH CULTURAL TRUST

803 LIBERTY AVENUE
PITTSBURGH,PA15222 		N/A PC CONTRIBUTION TO THE GENERAL FUND 2,500

NO DOG LEFT BEHIND

15 ALLEGHENY COUNTY AIRPORT
WEST MIFFLIN,PA15122 		N/A PC CONTRIBUTION TO THE GENERAL FUND 1,000

PITTSBURGH ZOO & PPG AQUARIUM

ONE WILD PLACE
PITTSBURGH,PA15206 		N/A PC CONTRIBUTION TO THE GENERAL FUND 1,000

CARNEGIE LIBRARY OF PITTSBURGH

4400 FORBES AVENUE
PITTSBURGH,PA152134007 		N/A PC CONTRIBUTION TO THE GENERAL FUND 1,000

FRICK ART & HISTORICAL CENTER

7227 REYNOLDS STREET
PITTSBURGH,PA152089907 		N/A PC CONTRIBUTION TO THE GENERAL FUND 1,000

CARNEGIE MUSEUMS OF PITTSBURGH

4400 FORBES AVENUE
PITTSBURGH,PA152134007 		N/A PC CONTRIBUTION TO THE GENERAL FUND 1,000

SENATOR JOHN HEINZ HISTORY CENTER

1212 SMALLMAN STREET
PITTSBURGH,PA152224208 		N/A PC CONTRIBUTION TO THE GENERAL FUND 1,000

LAUREL HUGHLANDS COUNCIL BSA

1275 BEDFORD AVENUE
PITTSBURGH,PA152193699 		N/A PC CONTRIBUTION TO THE GENERAL FUND 1,000

PRESSLEY RIDGE

5500 CORPORATE PLACE
STE 400
PITTSBURGH,PA15237 		N/A PC CONTRIBUTION TO THE GENERAL FUND 1,000

KIDSVOICE

437 GRANT STREET
STE 700
PITTSBURGH,PA15219 		N/A PC CONTRIBUTION TO THE GENERAL FUND 500

NEIGHBORHOOD LEGAL SERVICES

928 PENN AVENUE
PITTSBURGH,PA15222 		N/A PC CONTRIBUTION TO THE GENERAL FUND 500

ALLEGHENY COUNTY BAR FOUNDATION

400 KOPPEERS BUILDING
436 SEVENTH AVENUE
PITTSBURGH,PA152191843 		N/A PC CONTRIBUTION TO THE GENERAL FUND 500

GREATER PITTSBURGH COMMUNITY FOOD BANK

PO BOX 99608
PITTSBURGH,PA152334608 		N/A PC CONTRIBUTION TO THE GENERAL FUND 250

LIGHT OF LIFE RESCUE MISSION

PO BOX 645427
PITTSBURGH,PA152645252 		N/A PC CONTRIBUTION TO THE GENERAL FUND 250

CITY MISSION

84 WEST WHEELING STREET
WASHINGTON,PA15301 		N/A PC CONTRIBUTION TO THE GENERAL FUND 250

LUTHERAN SENIOR LIFE FOUNDATION

105 BURGESS DRIVE
ZELIENOPLE,PA16063 		N/A PC CONTRIBUTION TO THE GENERAL FUND 250

COMMUNITY KITCHEN PITTSBURGH

107 FLOWERS AVENUE
HAZELWOOD,PA15207 		N/A PC CONTRIBUTION TO THE GENERAL FUND 250

TRADE INSTITUTE OF PITTSBURGH

7800 SUSQUEHANNA STREET
PITTSBURGH,PA15208 		N/A PC CONTRIBUTION TO THE GENERAL FUND 250

JUBILEE SOUP KITCHEN

PO BOX 42251
PITTSBURGH,PA15203 		N/A PC CONTRIBUTION TO THE GENERAL FUND 250

SAVE A HORSE

165 LIGHTNER RUN ROAD
WAYNESBURG,PA15370 		N/A PC CONTRIBUTION TO THE GENERAL FUND 100

PETA

PO BOX 96684
WASHINGTON,DC200906684 		N/A PC CONTRIBUTION TO THE GENERAL FUND 100

HUMANE SOCIETY OF THE UNITED STATES

PO BOX 96930
WASHINGTON,DC200906930 		N/A PC CONTRIBUTION TO THE GENERAL FUND 100

ASPCA

PO BOX 96929
WASHINGTON,DC200777127 		N/A PC CONTRIBUTION TO THE GENERAL FUND 100

SPCA

PO BOX 2008
MILFORD,NH030559923 		N/A PC CONTRIBUTION TO THE GENERAL FUND 100

BEAVER COUNTY HUMANE SOCIETY

3394 BRODHEAD ROAD
ALIQUIPPA,PA15001 		N/A PC CONTRIBUTION TO THE GENERAL FUND 100

AAARF

PO BOX 1611
PITTSBURGH,PA152301611 		N/A PC CONTRIBUTION TO THE GENERAL FUND 100

WQED

4802 FIFTH AVENUE
PITTSBURGH,PA15213 		N/A PC CONTRIBUTION TO THE GENERAL FUND 100

READING IS FUNDAMENTAL PGH

10 CHILDRENS WAY
SUITE 300
PITTSBURGH,PA15212 		N/A PC CONTRIBUTION TO THE GENERAL FUND 100

NATURE CONSERVANCY

PO BOX 1559
MERRIFIELD,VA221169592 		N/A PC CONTRIBUTION TO THE GENERAL FUND 100

WORLD WILDLIFE FUND

PO BOX 96555
WASHINGTON,DC200777760 		N/A PC CONTRIBUTION TO THE GENERAL FUND 100

NATIONAL WILDLIFE FEDERATION

PO BOX 1691
MERRIFIELD,VA221161691 		N/A PC CONTRIBUTION TO THE GENERAL FUND 100

NATIONAL PARK FOUNDATION

PO BOX 17394
BALTIMORE,MD21298 		N/A PC CONTRIBUTION TO THE GENERAL FUND 100

APPALACHIAN TRAIL CONSERVANCY

PO BOX 807
HARPERS FERRY,WV254259988 		N/A PC CONTRIBUTION TO THE GENERAL FUND 100

SHRINERS HOSPITAL FOR CHILDREN

PO BOX 1510
RANSON,WV254384510 		N/A PC CONTRIBUTION TO THE GENERAL FUND 100

WESTERN PENNSYLVANIA DIAPER BANK

201 N BRADDOCK AVE
STE 124
PITTSBURGH,PA15208 		N/A PC CONTRIBUTION TO THE GENERAL FUND 100

AMERICAN RED CROSS

PO BOX 90110
PITTSBURGH,PA152240510 		N/A PC CONTRIBUTION TO THE GENERAL FUND 100

THE SALVATION ARMY

PO BOX 236
PITTSBURGH,PA15230 		N/A PC CONTRIBUTION TO THE GENERAL FUND 100

SPECIAL OLYMPICS PENNSYLVANIA

2570 BLVD OF GENERALS
SUITE 124
NORRISTOWN,PA19403 		N/A PC CONTRIBUTION TO THE GENERAL FUND 100

SOCIETY OF THE LITTLE FLOWER

1313 N FRONTAGE ROAD
DARIEN,IL605615340 		N/A PC CONTRIBUTION TO THE GENERAL FUND 100

NATIONAL WWII MUSEUM

945 MAGAZINE STREET
NEW ORLEANS,LA70130 		N/A PC CONTRIBUTION TO THE GENERAL FUND 100

UNITED STATES NAVY MEMORIAL

701 PENNSYLVANIA AVENUE
WASHINGTON,DC20004 		N/A PC CONTRIBUTION TO THE GENERAL FUND 100

NATIONAL D-DAY MEMORIAL FOUNDATION

PO BOX 77
BEDFORD,VA24523 		N/A PC CONTRIBUTION TO THE GENERAL FUND 100

NATIONAL VIETNAM WAR MUSEUM

PO BOX 1875
MERRIFIELKD,VA22116 		N/A PC CONTRIBUTION TO THE GENERAL FUND 100

VIETNAM VETERAN MEMORIAL FUND

PO BOX 96764
WASHINGTON,DC20090 		N/A PC CONTRIBUTION TO THE GENERAL FUND 100

AMERICAN LEGION NATIONAL HEADQUARTERS

PO BOX 21016
TULSA,OK741211016 		N/A PC CONTRIBUTION TO THE GENERAL FUND 100

VETERANS OF FOREIGN WARS

PO BOX 8911
TOPEKA,KS666089940 		N/A PC CONTRIBUTION TO THE GENERAL FUND 100

DISABLED AMERICAN VETERANS

PO BOX 14301
CINCINNATI,OH452500301 		N/A PC CONTRIBUTION TO THE GENERAL FUND 100

WOUNDED WARRIORS PROJECT

PO BOX 758540
TOPEKA,KS666758540 		N/A PC CONTRIBUTION TO THE GENERAL FUND 100

USO

PO BOX 96860
WASHINGTON,DC200777677 		N/A PC CONTRIBUTION TO THE GENERAL FUND 100

NATIONAL AVIARY

700 ARCH STREET
PITTSBURGH,PA15212 		N/A PC CONTRIBUTION TO THE GENERAL FUND 1,000

TKE FOUNDATION INC

7439 WOODLAND AVENUE
INDIANAPOLIS,IN46278 		N/A PC UNRESTRICTED ANNUAL GIFT 10,000

UPMC CHILDRENS HOSPITAL FOUNDATION

4401 PENN AVENUE
PITTSBURGH,PA15224 		N/A PC CONTRIBUTION TO THE GENERAL FUND 1,000

ST JUDE CHILDRENS RESEARCH HOSPITAL

501 ST JUDES PLACE
MEMPHIS,TN38105 		N/A PC CONTRIBUTION TO THE GENERAL FUND 750

NATIONAL SOCIETY OF ARTS & LETTERS

2774 WISTERIA DRIVE
SUITE 36
GERMANTOWN,MD20875 		N/A PC CONTRIBUTION TO THE GENERAL FUND 600

IMANI CHRISTIAN ACADEMY

2150 EAST HILLS DRIVE
PITTSBURGH,PA15221 		N/A PC CONTRIBUTION TO THE GENERAL FUND 500

SEWICKLEY VALLEY HISTORICAL SOCIETY

200 BROAD STREET
SEWICKLEY,PA15143 		N/A PC CONTRIBUTION TO THE GENERAL FUND 100

CARMICHAELS AREA HISTORICAL SOCIETY INC

PO BOX 309
CARMICHAELS,PA15320 		N/A PC CONTRIBUTION TO THE GENERAL FUND 300
Total .................................right arrow 3a 188,950
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 1,390  
4 Dividends and interest from securities ....     14 13,963  
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 -475  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue: a
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) ..   14,878  
13Total. Add line 12, columns (b), (d), and (e)..................
13
14,878
(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


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Special Condition Description

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TY 2023 DepreciationSchedule
Name:
JAMES AND MELANIE CROCKARD FOUNDATION
EIN:
47-1002802
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 InvestmentsCorpStockSchedule
Name:
JAMES AND MELANIE CROCKARD FOUNDATION
EIN:
47-1002802
Name of Stock End of Year Book Value End of Year Fair Market Value
PNC ASSET MGMT 539,598 580,359

TY 2023 LegalFeesSchedule
Name:
JAMES AND MELANIE CROCKARD FOUNDATION
EIN:
47-1002802
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
LEGAL & ACCTG FEES 495      


TY 2023 OtherExpensesSchedule
Name:
JAMES AND MELANIE CROCKARD FOUNDATION
EIN:
47-1002802
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INVESTMENT FEES 4,496      
POSTAGE 78      
OFFICE SUPPLIES 0      


TY 2023 OtherIncreasesSchedule
Name:
JAMES AND MELANIE CROCKARD FOUNDATION
EIN:
47-1002802
Description Amount
RETURN OF CAPITAL DIVIDENDS 183


TY 2023 TaxesSchedule
Name:
JAMES AND MELANIE CROCKARD FOUNDATION
EIN:
47-1002802
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FOREIGN TAX 160      
EXCISE TAX 300