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
ROSEN JAMES C T
 
Number and street (or P.O. box number if mail is not delivered to street address)6325 S RAINBOW BLVD STE 300
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
LAS VEGAS, NV89118
A Employer identification number

31-1529233
B Telephone number (see instructions)

(800) 352-3705
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$2,248,631J 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)  
2 Check right arrow.............
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities... 54,294 53,667  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 23,543
b Gross sales price for all assets on line 6a 167,992
7 Capital gain net income (from Part IV, line 2)... 23,543
8 Net short-term capital gain......... 0
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
-1,319 -1,319  
12 Total. Add lines 1 through 11........ 76,518 75,891  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 30,145 22,609   7,536
14 Other employee salaries and wages......   0 0 0
15 Pension plans, employee benefits.......   0 0  
16a Legal fees (attach schedule).........       0
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
1,189 0 0 1,189
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
4,293 2,154   2,139
17 Interest...............       0
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
1,316 1,001   0
19 Depreciation (attach schedule) and depletion... 0 0  
20 Occupancy..............        
21 Travel, conferences, and meetings.......   0 0  
22 Printing and publications..........   0 0  
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
327 327    
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 37,270 26,091 0 10,864
25 Contributions, gifts, grants paid....... 108,000 108,000
26 Total expenses and disbursements. Add lines 24 and 25 145,270 26,091 0 118,864
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -68,752
b Net investment income (if negative, enter -0-) 49,800
c Adjusted net income (if negative, enter -0-)... 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............. 33 33 33
2 Savings and temporary cash investments......... 115,802 97,958 97,958
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow     0 0
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 arrow0      
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)....... 347,417 Click to see attachment
List of Attached Documents:
// Content
370,235 		927,012
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).......... 1,176,035 Click to see attachment
List of Attached Documents:
// Content
1,101,257 		1,223,628
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) 1,639,287 1,569,483 2,248,631
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
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........ 1,639,287 1,569,483
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)..... 1,639,287 1,569,483
30 Total liabilities and net assets/fund balances (see instructions). 1,639,287 1,569,483
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
1,639,287
2
Enter amount from Part I, line 27a .....................
2
-68,752
3
Other increases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
3
23
4
Add lines 1, 2, and 3 ..........................
4
1,570,558
5
Decreases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
5
1,075
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
1,569,483
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 128. SPDR GOLD SHARES ETF   2000-01-01 2023-01-12
b 15. CUBESMART     2023-01-23
c 2. EQUINIX INC     2023-01-23
d 128. SPDR GOLD SHARES ETF   2000-01-01 2023-02-09
e 30.0006 MEDICAL PPTYS TR INC   2021-09-21 2023-02-17
25.9994 MEDICAL PPTYS TR INC   2021-09-21 2023-02-17
128. SPDR GOLD SHARES ETF   2000-01-01 2023-03-07
60. APPLE INC   2011-01-12 2023-03-16
55. FIDELITY NATL INFORMATION SVCS INC   2019-06-14 2023-03-16
8. KILROY REALTY CORP COM   2016-11-25 2023-03-17
11. TERRENO REALTY CORP     2023-03-17
128. SPDR GOLD SHARES ETF   2000-01-01 2023-04-11
23. CUBESMART     2023-04-20
128. SPDR GOLD SHARES ETF   2000-01-01 2023-05-12
3. AVALONBAY CMNTYS INC   2013-05-29 2023-05-25
5. CUBESMART     2023-05-25
128. SPDR GOLD SHARES ETF   2000-01-01 2023-06-12
68. MEDICAL PPTYS TR INC     2023-06-22
128. SPDR GOLD SHARES ETF   2000-01-01 2023-07-11
8. EQUITY LIFESTYLE PPTYS INC   2016-11-25 2023-08-01
2. ESSEX PPTY TR COM     2023-08-01
155. CVS HEALTH CORPORATION     2023-08-08
84. WALT DISNEY CO     2023-08-08
80. HASBRO INC   2021-08-03 2023-08-08
135. LAS VEGAS SANDS CORP     2023-08-08
135. SYSCO CORP   2020-05-29 2023-08-08
128. SPDR GOLD SHARES ETF   2000-01-01 2023-08-09
128. SPDR GOLD SHARES ETF   2000-01-01 2023-09-11
37. CUBESMART     2023-10-02
18. EQUITY LIFESTYLE PPTYS INC     2023-10-02
21. FIRST INDL RLTY TR INC COM     2023-10-02
1. AGREE RLTY CORP COM   2020-12-08 2023-10-03
1. ALEXANDRIA REAL ESTATE EQUITIES   2016-08-03 2023-10-03
7. AMERICAN HOMES 4 RENT     2023-10-03
1. AMERICAN TOWER CORP   2020-03-20 2023-10-03
1. APARTMENT INCOME REIT CORP   2020-12-15 2023-10-03
2. APPLE HOSPITALITY REIT INC   2020-12-08 2023-10-03
3. BROADSTONE NET LEASE INC   2020-11-05 2023-10-03
1. DIAMONDROCK HOSPITALITY CO   2020-06-30 2023-10-03
1. EQUITY RESIDENTIAL PPTYS TR SH BEN   2022-05-31 2023-10-03
1. ESSEX PPTY TR COM   2013-06-27 2023-10-03
1. FIRST INDL RLTY TR INC COM   2020-04-07 2023-10-03
2. GAMING AND LEISURE PROPE-W/I   2022-12-05 2023-10-03
3. HEALTHCARE REALTY TRUST INC     2023-10-03
2. INVENTRUST PROPERTIES CORP   2021-11-04 2023-10-03
6. INVITATION HOMES INC     2023-10-03
1. KILROY REALTY CORP COM   2016-11-25 2023-10-03
2. NETSTREIT CORP   2022-01-20 2023-10-03
1. PROLOGIS INC   2012-12-21 2023-10-03
2. REGENCY CENTERS CORP     2023-10-03
3. REXFORD INDUSTRIAL REALTY INC   2020-06-05 2023-10-03
2. SABRA HEALTH CARE REIT -   2019-05-16 2023-10-03
1. SAUL CTRS INC COM   2012-09-04 2023-10-03
1. SUN CMNTYS INC COM   2014-07-10 2023-10-03
1. TERRENO REALTY CORP   2018-01-19 2023-10-03
1. VENTAS INC COM   2021-06-25 2023-10-03
9. VICI PROPERTIES INC     2023-10-03
3120.357 COHEN & STEERS PR SEC&INC-F #6639   2020-06-25 2023-10-06
1401.139 PIMCO FOREIGN BD FD USD H-INST #103   2008-10-01 2023-10-06
128. SPDR GOLD SHARES ETF     2023-10-06
128. SPDR GOLD SHARES ETF   2000-01-01 2023-10-10
31. EQUITY LIFESTYLE PPTYS INC     2023-10-18
21. CUBESMART     2023-11-16
3. EQUITY LIFESTYLE PPTYS INC   2023-01-23 2023-11-16
7. EQUITY LIFESTYLE PPTYS INC   2022-07-26 2023-11-16
2. EXTRA SPACE STORAGE INC   2016-12-21 2023-12-06
20. ELI LILLY & CO COM   2016-10-14 2023-12-08
25. NIKE INC CL B   2017-10-30 2023-12-08
5. UNITEDHEALTH GROUP INC   2016-02-16 2023-12-08
21. CITIGROUP INC.   2017-11-10 2023-12-20
230. INTERPUBLIC GROUP COS INC   2021-08-03 2023-12-20
2. AMERICAN TOWER CORP   2020-03-20 2023-12-22
23. APARTMENT INCOME REIT CORP     2023-12-22
14. BOSTON PROPERTIES INC COM   2023-03-17 2023-12-22
CAPITAL GAIN DIVIDENDS P    
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(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 7   6 1
b 645   431 214
c 1,442   832 610
d 8   6 2
e 384   580 -196
333   503 -170
7   5 2
9,313   736 8,577
2,837   6,682 -3,845
230   525 -295
672   463 209
8   5 3
1,049   661 388
8   6 2
511   472 39
222   144 78
8   6 2
594   1,485 -891
8   6 2
565   420 145
485   383 102
11,363   9,393 1,970
7,285   3,844 3,441
5,179   8,006 -2,827
7,728   6,818 910
9,853   7,435 2,418
8   6 2
8   6 2
1,383   1,063 320
1,112   944 168
980   782 198
54   65 -11
98   122 -24
230   163 67
160   222 -62
30   25 5
30   26 4
42   55 -13
8   8  
57   76 -19
208   191 17
46   37 9
89   104 -15
44   79 -35
46   49 -3
186   130 56
30   66 -36
30   42 -12
108   56 52
114   120 -6
143   155 -12
27   30 -3
34   37 -3
114   82 32
55   42 13
41   56 -15
254   219 35
34,293   41,624 -7,331
13,059   13,807 -748
21,728   17,186 4,542
8     8
2,081   1,626 455
825   603 222
209   157 52
487   367 120
276   219 57
11,779   1,593 10,186
2,898   1,374 1,524
2,731   574 2,157
1,054   1,523 -469
7,500   8,153 -653
433   444 -11
782   571 211
1,002   721 281
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
      1,093
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       1
b       214
c       610
d       2
e       -196
      -170
      2
      8,577
      -3,845
      -295
      209
      3
      388
      2
      39
      78
      2
      -891
      2
      145
      102
      1,970
      3,441
      -2,827
      910
      2,418
      2
      2
      320
      168
      198
      -11
      -24
      67
      -62
      5
      4
      -13
       
      -19
      17
      9
      -15
      -35
      -3
      56
      -36
      -12
      52
      -6
      -12
      -3
      -3
      32
      13
      -15
      35
      -7,331
      -748
      4,542
      8
      455
      222
      52
      120
      57
      10,186
      1,524
      2,157
      -469
      -653
      -11
      211
      281
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
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 23,543
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) 1 692
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2 0
3 Add lines 1 and 2........................... 3 692
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 692
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 712
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld .......... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 712
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8 0
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10 20
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow20 Refundedright arrow 11 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 4
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. right arrow$   (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 arrowAL
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 arrowWELLS FARGO BANK NA Telephone no.right arrow (800) 352-3705

Located atright arrow100 N MAIN ST FL 5D4001-052LAS VEGASNV ZIP+4right arrow89118
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
WELLS FARGO BANK N A TRUSTEE
1 		30,145    
100 N MAIN ST FL 5D4001-052
WINSTONSALEM,NC27101
2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
(a) Name and address of each employee paid more than $50,000 (b) Title, and average
hours per week
devoted to position 		(c) Compensation (d) Contributions to
employee benefit
plans and deferred
compensation 		(e) Expense account,
other allowances
NONE
Total number of other employees paid over $50,000...................right arrow 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)
3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
NONE
Total number of others receiving over $50,000 for professional services.............right arrow0
Part VIII-A
Summary of Direct Charitable Activities
List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
1  
2  
3  
4  
Part VIII-B
Summary of Program-Related Investments (see instructions)
Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
1  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................right 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
2,042,607
b
Average of monthly cash balances.......................
1b
105,466
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
2,148,073
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
0
2
Acquisition indebtedness applicable to line 1 assets..................
2
0
3
Subtract line 2 from line 1d.........................
3
2,148,073
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
32,221
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
2,115,852
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
105,793
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
105,793
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
692
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
692
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
105,101
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
105,101
6
Deduction from distributable amount (see instructions).................
6
0
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
105,101
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
118,864
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
118,864
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 7 105,101
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only....... 97,707
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2022:
a From 2018...... 0
b From 2019...... 0
c From 2020...... 0
d From 2021...... 0
e From 2022...... 0
f Total of lines 3a through e ........ 0
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 118,864
a Applied to 2022, but not more than line 2a 97,707
b Applied to undistributed income of prior years
(Election required—see instructions)..... 		0
c Treated as distributions out of corpus (Election
required—see instructions)........ 		0
d Applied to 2023 distributable amount..... 21,157
e Remaining amount distributed out of corpus 0
5 Excess distributions carryover applied to 2023. 0 0
(If an amount appears in column (d), the
same amount must be shown in column (a).)
6Enter the net total of each column as
indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 0
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		0
c Enter the amount of prior years’ undistributed
income for which a notice of deficiency has
been issued, or on which the section 4942(a)
tax has been previously assessed...... 		0
d Subtract line 6c from line 6b. Taxable amount
—see instructions ........... 		0
e Undistributed income for 2022. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		0
f Undistributed income for 2023. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2024 .......... 		83,944
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) ....... 		0
8 Excess distributions carryover from 2018 not
applied on line 5 or line 7 (see instructions) ... 		0
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		0
10 Analysis of line 9:
a Excess from 2019.... 0
b Excess from 2020.... 0
c Excess from 2021.... 0
d Excess from 2022.... 0
e Excess from 2023.... 0
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

AMERICAN JEWISH JOINT DISTRIBUTION COMMI

220 E 42ND STREET 400
NEW YORK,NY100170000 		NONE PC GENERAL OPERATING 12,000

AMERICAN JEWISH COMMITTEE

165 EAST 56TH STREET
NEW YORK,NY100220000 		NONE PC GENERAL OPERATING 12,000

HIAS INC

1300 SPRING STREET 500
SILVER SPRING,MD209100000 		NONE PC GENERAL OPERATING 12,000

FRIENDS OF THE PUBLIC

PO BOX 308
ANNISTON,AL36202 		NONE PC CONTRIBUTION 5,000

CATHOLIC FAMILY SERVICES

1029 WEST 15TH STREET
ANNISTON,AL36201 		NONE PC CONTRIBUTION 3,500

SOUTHERN POVERTY LAW

400 WASHINGTON AVE
MONTGOMERY,AL36104 		NONE PC CONTRIBUTION 500

COMMUNITY ENABLER DEVELOPERS

1411 GURNEE AVE
ANNISTON,AL36201 		NONE PC CONTRIBUTION 4,000

INTERFAITH MINISTRIES INC OF CALHOUN COU

P O BOX 1444
ANNISTON,AL362020000 		NONE PC GENERAL OPERATING 3,500

ANNISTON SOUP BOWL INC

1516 MOORE AVENUE
ANNISTON,AL36201 		NONE PC CONTRIBUTION 4,000

BIRMINGHAM JEWISH FEDERATION

3966 MONTCLAIR ROAD
BIRMINGHAM,AL35213 		NONE PC CONTRIBUTION 12,500

TEMPLE BETH EL FDN

2179 HIGHLAND AVENUE
BIRMINGHAM,AL35205 		NONE PC CONTRIBUTION 35,000

ST MICHAELS MEDICAL CLINIC

1005 W 18TH STREET
ANNISTON,AL362010000 		NONE PC GENERAL OPERATING 4,000
Total .................................right arrow 3a 108,000
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 ........... 		         
4 Dividends and interest from securities ....     14 54,294  
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 23,543  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
aPARTNERSHIP/S-CORP 		    1 -1,319  
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) ..   76,518  
13Total. Add line 12, columns (b), (d), and (e)..................
13
76,518
(See worksheet in line 13 instructions to verify calculations.)
Part XV-B
Relationship of Activities to the Accomplishment of Exempt Purposes
Line No.
DownArrow 		Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to
the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
instructions.)
Form 990-PF (2023)
Form 990-PF (2023)
Page 13
Part XVI
Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
1
Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
Yes
No
a
Transfers from the reporting foundation to a noncharitable exempt organization of:
(1) Cash...................................
1a(1)
 
No
(2) Other assets.................................
1a(2)
 
No
b
Other transactions:
(1) Sales of assets to a noncharitable exempt organization....................
1b(1)
 
No
(2) Purchases of assets from a noncharitable exempt organization..................
1b(2)
 
No
(3) Rental of facilities, equipment, or other assets.......................
1b(3)
 
No
(4) Reimbursement arrangements...........................
1b(4)
 
No
(5) Loans or loan guarantees.............................
1b(5)
 
No
(6) Performance of services or membership or fundraising solicitations................
1b(6)
 
No
c
Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
1c
 
No
d
If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
(a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
2a
Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
b
If "Yes," complete the following schedule.

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


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


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description

TY 2023 AccountingFeesSchedule
Name:
ROSEN JAMES C T
EIN:
31-1529233
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
TAX PREPARATION FEE (NON-ALLOC 1,189     1,189

TY 2023 InvestmentsCorpStockSchedule
Name:
ROSEN JAMES C T
EIN:
31-1529233
Name of Stock End of Year Book Value End of Year Fair Market Value
037833100 APPLE INC 5,059 80,863
254687106 WALT DISNEY CO    
76169C100 REXFORD INDUSTRIAL R 4,736 5,161
609207105 MONDELEZ INTERNATION 12,093 19,556
512807108 LAM RESEARCH CORP CO 5,008 27,414
517834107 LAS VEGAS SANDS CORP    
H2906T109 GARMIN LTD 9,085 10,283
17275R102 CISCO SYSTEMS INC 7,609 18,541
871829107 SYSCO CORP    
891160509 TORONTO DOMINION BK 6,665 8,724
56501R106 MANULIFE FINANCIAL C 9,595 17,238
46625H100 JPMORGAN CHASE & CO 10,202 30,448
58933Y105 MERCK & CO INC NEW 9,662 19,842
437076102 HOME DEPOT INC 8,400 19,407
867224107 SUNCOR ENERGY INC NE 13,496 19,064
911312106 UNITED PARCEL SERVIC 9,887 16,666
H84989104 TE CONNECTIVITY LTD 10,671 20,513
594918104 MICROSOFT CORP 10,419 97,770
907818108 UNION PACIFIC CORP 7,285 28,001
11135F101 BROADCOM INC 9,040 33,488
654106103 NIKE INC CL B 8,275 17,371
883556102 THERMO FISHER SCIENT 3,729 24,947
172967424 CITIGROUP INC. 9,716 11,574
126650100 CVS HEALTH CORPORATI    
192446102 COGNIZANT TECH SOLUT 13,073 16,994
150870103 CELANESE CORP 8,894 22,373
91324P102 UNITEDHEALTH GROUP I 3,729 36,853
87612E106 TARGET CORP 4,923 12,818
25243Q205 DIAGEO PLC - ADR 7,676 8,011
02079K107 ALPHABET INC CL C 11,742 56,372
285512109 ELECTRONIC ARTS INC 5,008 7,525
532457108 ELI LILLY & CO COM 5,600 43,719
31620M106 FIDELITY NATL INFORM    
097023105 BOEING CO 9,156 15,640
G29183103 EATON CORP PLC 6,312 13,245
09247X101 BLACKROCK INC 6,909 19,483
418056107 HASBRO INC    
57164Y107 MARRIOTT VACATIONS W 1,856 934
89151E109 TOTALENERGIES SE -SP 13,808 18,530
460690100 INTERPUBLIC GROUP CO    
11135E203 BROADSTONE NET LEASE 2,303 2,170
09857L108 BOOKING HOLDINGS INC 11,383 17,736
92826C839 VISA INC-CLASS A SHR 11,905 14,319
94106L109 WASTE MANAGEMENT INC 12,480 14,328
64119V303 NETSTREIT CORP 1,068 964
007903107 ADVANCED MICRO DEVIC 10,160 13,267
09260D107 BLACKSTONE INC 13,431 17,020
30303M102 META PLATFORMS INC 15,037 24,777
75513E101 RTX CORP 13,094 13,462
855244109 STARBUCKS CORP COM 10,056 9,601

TY 2023 InvestmentsOtherSchedule2
Name:
ROSEN JAMES C T
EIN:
31-1529233
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
78463V107 SPDR GOLD SHARES ETF      
30225T102 EXTRA SPACE STORAGE AT COST 6,015 8,818
32054K103 FIRST INDL RLTY TR I AT COST 1,899 2,686
92206C409 VANGUARD S/T CORP BO AT COST 100,065 97,950
589509207 MERGER FUND-INST #30 AT COST 110,000 109,895
42226K105 HEALTHCARE REALTY TR AT COST 2,198 1,413
252784301 DIAMONDROCK HOSPITAL AT COST 743 930
03784Y200 APPLE HOSPITALITY RE AT COST 985 1,246
758849103 REGENCY CENTERS CORP AT COST 3,850 4,288
464287200 ISHARES CORE S & P 5 AT COST 22,815 42,509
29444U700 EQUINIX INC AT COST 5,758 8,859
693391559 PIMCO EMERG MKTS BD- AT COST 110,000 93,630
04314H600 ARTISAN MID CAP FUND AT COST 25,000 21,482
925652109 VICI PROPERTIES INC AT COST 4,996 6,535
88146M101 TERRENO REALTY CORP AT COST 1,598 2,381
56063N600 MAINSTAY MACKAY CONV AT COST 25,000 25,392
36467J108 GAMING AND LEISURE P AT COST 3,466 3,306
58463J304 MEDICAL PPTYS TR INC      
78464A359 SPDR BLOOMBERG CONVE AT COST 35,087 48,413
464287507 ISHARES CORE S&P MID AT COST 70,102 110,583
828806109 SIMON PROPERTY GROUP AT COST 1,962 2,425
03027X100 AMERICAN TOWER CORP AT COST 5,773 5,613
03750L109 APARTMENT INCOME REI AT COST 1,580 2,084
19248X604 COHEN & STEERS PR SE      
229663109 CUBESMART      
74460D109 PUBLIC STORAGE INC C AT COST 2,288 3,050
64128R608 NEUBERGER BERMAN LON AT COST 25,000 29,758
46124J201 INVENTRUST PROPERTIE AT COST 692 710
46140H403 INVESCO DB OIL FUND AT COST 29,040 30,254
29476L107 EQUITY RESIDENTIAL P AT COST 1,445 1,162
00143W859 INV OPP DEVELOP MRKT AT COST 112,280 118,651
105368203 BRANDYWINE RLTY TR B      
02665T306 AMERICAN HOMES 4 REN AT COST 3,353 5,178
29472R108 EQUITY LIFESTYLE PPT      
297178105 ESSEX PPTY TR COM AT COST 4,212 5,455
008492100 AGREE RLTY CORP COM AT COST 2,096 2,077
02508H311 AMER CENT SM CAP GRW AT COST 37,977 81,503
46187W107 INVITATION HOMES INC AT COST 3,410 5,389
49427F108 KILROY REALTY CORP C AT COST 3,022 1,833
256210105 DODGE & COX INCOME F AT COST 62,815 55,870
253868103 DIGITAL RLTY TR INC AT COST 5,410 6,460
693390304 PIMCO LOW DURATION F AT COST 8,994 8,506
52106N459 LAZARD GL LIST INFRA AT COST 9,999 10,783
693390841 PIMCO HIGH YIELD FD- AT COST 32,000 30,045
74340W103 PROLOGIS INC AT COST 4,979 11,597
222795502 COUSINS PROPERTIES I AT COST 2,975 2,192
866674104 SUN CMNTYS INC COM AT COST 3,240 5,212
015271109 ALEXANDRIA REAL ESTA AT COST 4,871 5,071
95040Q104 WELLTOWER INC AT COST 6,497 9,017
89155T490 TOUCHSTONE MID CAP-R AT COST 25,000 36,150
693390882 PIMCO INTL BND USD H      
804395101 SAUL CTRS INC COM AT COST 297 314
78573L106 SABRA HEALTH CARE RE AT COST 2,567 2,369
74440Y884 PGIM HIGH YIELD-Q 10 AT COST 32,000 29,338
921910501 VANGUARD INTL GRTH F AT COST 45,000 46,914
92276F100 VENTAS INC COM AT COST 9,146 8,124
053484101 AVALONBAY CMNTYS INC AT COST 6,140 7,302
592905764 METROPOLITAN WEST T/ AT COST 71,389 58,478
03064D108 AMERICOLD REALTY TRU AT COST 1,953 1,937
63633D104 NATIONAL HEALTH INVS AT COST 1,171 1,285
756109104 REALTY INCOME CORP C AT COST 1,107 1,206

TY 2023 OtherDecreasesSchedule
Name:
ROSEN JAMES C T
EIN:
31-1529233
Description Amount
MUTUAL FUND TIMING ADJ 71
PY PENDING SALES 393
ROC ON CY SALES 167
PY RETURN OF CAPITAL ADJUSTMENT 439
TAX LOT BASIS ADJUSTMENT 5


TY 2023 OtherExpensesSchedule
Name:
ROSEN JAMES C T
EIN:
31-1529233
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INVESTMENT EXPENSES - ADR FEES 10 10   0
INVESTMENT EXPENSES - PROCEEDS 76 76   0
FROM PARTNERSHIP/S-CORP 241 241   0


TY 2023 OtherIncomeSchedule2
Name:
ROSEN JAMES C T
EIN:
31-1529233
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
FROM PARTNERSHIP/S-CORP -1,319 -1,319  


TY 2023 OtherIncreasesSchedule
Name:
ROSEN JAMES C T
EIN:
31-1529233
Description Amount
COST BASIS ADJ 23


TY 2023 OtherProfessionalFeesSchedule
Name:
ROSEN JAMES C T
EIN:
31-1529233
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
GRANT ADMIN FEE 2,139     2,139
INVESTMNT MNGMNT FEES (NON-DED 2,154 2,154    


TY 2023 TaxesSchedule
Name:
ROSEN JAMES C T
EIN:
31-1529233
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FOREIGN TAXES 994 994   0
FEDERAL ESTIMATES - PRINCIPAL 315 0   0
FOREIGN TAXES ON NONQUALIFIED 7 7   0