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 05-01-2023 , and ending 04-30-2024
Name of foundation
Roy G Michell Charitable Foundation
and Trust
Number and street (or P.O. box number if mail is not delivered to street address)co Janz Knight300 E Long Lake
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
Bloomfield Hills, MI483042377
A Employer identification number

38-6071109
B Telephone number (see instructions)

(248) 646-9666
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$7,887,953J 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 424 424  
4 Dividends and interest from securities... 137,099 137,099  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 -26,060
b Gross sales price for all assets on line 6a 2,672,552
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)....... Click to see attachment
List of Attached Documents:
// Content
35,000 0  
12 Total. Add lines 1 through 11........ 146,463 137,523  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 60,000 30,000   0
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
36,975 36,975   0
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
13,471 13,471   0
17 Interest............... 180 180   0
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
7,610 7,610   0
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings....... 318 318   0
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
237 237   0
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 118,791 88,791   0
25 Contributions, gifts, grants paid....... 426,000 426,000
26 Total expenses and disbursements. Add lines 24 and 25 544,791 88,791   426,000
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -398,328
b Net investment income (if negative, enter -0-) 48,732
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............. -30,835 -89,936 -89,936
2 Savings and temporary cash investments......... 355,107 289,154 289,154
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow   14,460    
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) 96,735 Click to see attachment
List of Attached Documents:
// Content
414,307 		424,133
b Investments—corporate stock (attach schedule)....... 4,528,516 Click to see attachment
List of Attached Documents:
// Content
3,802,449 		6,914,912
c Investments—corporate bonds (attach schedule)....... 200,394 Click to see attachment
List of Attached Documents:
// Content
350,075 		349,690
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) 5,164,377 4,766,049 7,887,953
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........ 5,164,377 4,766,049
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds 0 0
29 Total net assets or fund balances (see instructions)..... 5,164,377 4,766,049
30 Total liabilities and net assets/fund balances (see instructions). 5,164,377 4,766,049
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
5,164,377
2
Enter amount from Part I, line 27a .....................
2
-398,328
3
Other increases not included in line 2 (itemize) right arrow
3
0
4
Add lines 1, 2, and 3 ..........................
4
4,766,049
5
Decreases not included in line 2 (itemize) right arrow
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
4,766,049
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 Target Corp P   2023-06-12
b Mercedes-Benz Group AG P 2023-06-12 2023-11-15
c Schwab Value Advantage M P   2023-05-16
d JPMorgan Chase 3.375% P 2017-03-31 2023-05-01
e Stratgy Shars Nasdaq P 2020-12-17 2023-05-03
Schwab Value Advantage M P   2023-06-13
Charles Schwab Corp P 2022-12-09 2023-06-12
Intel Corp P 2022-12-09 2023-06-12
Abbott Laboratories P   2023-06-12
Amern Tower Corp P   2023-06-12
Citigroup Inc P 2022-06-07 2023-06-12
Huntington Ingalls P 2021-11-29 2023-06-12
Micron Technology P 2021-11-29 2023-06-12
SPDR Portfolio S&P 600 Small Cap ETF P 2021-11-30 2023-06-12
Verizon Communications P 2019-06-04 2023-06-12
Goldman Sachs Inter 5%23 P 2014-11-18 2023-06-15
US Treasury Note P   2023-07-05
Schwab Value Advantage M P 2023-07-13 2023-07-25
Schwab Value Advantage M P   2023-08-11
Schwab Value Advantage M P   2023-08-29
US Treasury P 2023-05-03 2023-08-31
Schwab Value Advantage M P   2023-09-11
Schwab Value Advantage M P   2023-10-19
Schwab Value Advantage M P   2023-10-24
Schwab Short-Term Bond Index P   2023-10-23
US Treasury Note P   2023-10-05
Sanofi S A ADR P 2023-06-12 2023-11-15
Abbvie P 2022-06-07 2023-11-15
Apple Inc P 2007-07-06 2023-11-15
Merck & Co Inc P   2023-11-15
RIO Tinto PLC P 2022-06-07 2023-11-15
Schwab Value Advantage M P   2023-11-08
Schwab Value Advantage M P   2023-11-16
US Treasury Note P   2023-11-02
US Treasury Note P   2023-11-07
US Treasury Note P   2023-12-07
Schwab Value Advantage M P   2024-01-23
US Treasury Note P 2022-10-12 2024-01-15
Schwab Value Advantage M P   2024-02-02
US Treasury Note P   2024-02-06
US Treasury Note P   2024-02-08
Schwab Value Advantage M P   2024-04-26
US Treasury Note P   2024-04-30
Solventum Corp P 2022-03-14 2024-04-01
3M Co P 2022-03-14 2024-04-15
Capital Gains Dividends P    
(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 90,920   104,916 -13,996
b 80,215   100,414 -20,199
c 25,000   25,000 0
d 75,000   75,339 -339
e 15,120   17,787 -2,667
230,000   230,000 0
68,348   99,988 -31,640
57,041   49,915 7,126
109,511   99,876 9,635
88,589   57,171 31,418
93,961   100,100 -6,139
55,762   46,946 8,816
38,770   49,963 -11,193
67,254   74,951 -7,697
13,714   21,642 -7,928
75,000   81,263 -6,263
50,000   50,000 0
5,000   5,000 0
9,400   9,400 0
2,141   2,141 0
50,000   49,421 579
20,000   20,000 0
2,950   2,950 0
5,000   5,000 0
181,040   200,000 -18,960
25,000   25,000 0
44,325   50,164 -5,839
46,796   50,001 -3,205
35,006   874 34,132
60,690   46,019 14,671
43,720   50,004 -6,284
15,000   15,000 0
139,535   139,535 0
80,000   80,000 0
50,000   50,000 0
225,000   225,000 0
11,000   11,000 0
50,000   47,391 2,609
14,000   14,000 0
50,000   50,000 0
100,000   100,000 0
25,000   25,000 0
110,000   110,000 0
33   45 -12
23,224   30,396 -7,172
14,487     14,487
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       -13,996
b       -20,199
c       0
d       -339
e       -2,667
      0
      -31,640
      7,126
      9,635
      31,418
      -6,139
      8,816
      -11,193
      -7,697
      -7,928
      -6,263
      0
      0
      0
      0
      579
      0
      0
      0
      -18,960
      0
      -5,839
      -3,205
      34,132
      14,671
      -6,284
      0
      0
      0
      0
      0
      0
      2,609
      0
      0
      0
      0
      0
      -12
      -7,172
      14,487
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 -26,060
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) 1 677
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........................... 3 677
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- ..... 5 677
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 9,600
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld .......... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 9,600
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 8,923
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow8,923 Refundedright arrow 11 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 4
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. right arrow$ 0(2) On foundation managers.right arrow$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
round bullet By language in the governing instrument, or
round bullet By state legislation that effectively amends the governing instrument so that no mandatory directions
that conflict with the state law remain in the governing instrument? ................
6
Yes
 
7
Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
and Part XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrowMI
b
If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
8b
Yes
 
9
Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
or 4942(j)(5) for calendar year 2023 or the taxable year beginning in 2023? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
9
 
No
10
Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
and addresses. ...............................
10
 
No
11
At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
11
 
No
12
Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
advisory privileges? If "Yes," attach statement. See instructions.................
12
 
No
13
Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
13
Yes
 
Website addressright arrown/a
14
The books are in care ofright arrowKenneth E Zink Telephone no.right arrow (248) 646-9666

Located atright arrow300 E Long Lake Road 360Bloomfield HillsMI ZIP+4right arrow483042377
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........right arrow
and enter the amount of tax-exempt interest received or accrued during the year ........right arrow
15
 
16 At any time during calendar year 2023, did the foundation have an interest in or a signature or other authority over YesNo
a bank, securities, or other financial account in a foreign country? .................
16   No
See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country right arrow
Form 990-PF (2023)
Form 990-PF (2023)
Page 5
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required
File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
Yes
No
1a
During the year did the foundation (either directly or indirectly):
(1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........
1a(1)
 
No
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
1a(3)
 
No
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
 
No
(5) Transfer any income or assets to a disqualified person (or make any of either available
for the benefit or use of a disqualified person)? ......................
1a(5)
 
No
(6) Agree to pay money or property to a government official? (Exception. Check "No"
if the foundation agreed to make a grant to or to employ the official for a period
after termination of government service, if terminating within 90 days.) ...............
1a(6)
 
No
b
If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........
1b
 
 
c
Organizations relying on a current notice regarding disaster assistance check here ........right arrow
d
Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
that were not corrected before the first day of the tax year beginning in 2023? .............
1d
 
No
2
Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
a
At the end of tax year 2023, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2023?....................
2a
 
No
If "Yes," list the years right arrow20, 20, 20, 20
b
Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
(relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
to all years listed, answer "No" and attach statement—see instructions.) ..............
2b
 
 
c
If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
right arrow20, 20, 20, 20
3a
Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
any time during the year? ..............................
3a
 
No
b
If "Yes," did it have excess business holdings in 2023 as a result of (1) any purchase by the foundation
or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
if the foundation had excess business holdings in 2023.) .....................
3b
 
 
4a
Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
4a
 
No
b
Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2023? ..
4b
 
No
Form 990-PF (2023)
Form 990-PF (2023)
Page 6
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required (continued)
5a
During the year did the foundation pay or incur any amount to:
Yes
No
(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........
5a(1)
 
No
(2) Influence the outcome of any specific public election (see section 4955); or to carry
on, directly or indirectly, any voter registration drive? ....................
5a(2)
 
No
(3) Provide a grant to an individual for travel, study, or other similar purposes? .............
5a(3)
 
No
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
 
No
(5) Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals? .............
5a(5)
 
No
b
If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........
5b
 
 
c
Organizations relying on a current notice regarding disaster assistance check .........right arrow
d
If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
tax because it maintained expenditure responsibility for the grant? .................
5d
 
 
If "Yes," attach the statement required by Regulations section 53.4945–5(d).
6a
Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
a personal benefit contract? .............................
6a
 
No
b
Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
6b
 
No
If "Yes" to 6b, file Form 8870.
7a
At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
7a
 
No
b
If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....
7b
 
 
8
Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
excess parachute payment during the year? .........................
8
 
No
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors
1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
(a) Name and address (b) Title, and average
hours per week
devoted to position 		(c) Compensation
 (If not paid, enter
-0-) 		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
other allowances
William R Michell Trustee
4.00 		20,000 0 0
4071 Dietz Road
Williamston,MI48895
Kenneth E Zink Trustee
4.00 		20,000 0 0
300 East Long Lake Road Suite 360
Bloomfield Hills,MI48304
Sarena Nichol Trustee
4.00 		20,000 0 318
12 Robeson St 2
Jamaica Plain,MA02130
2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
(a) Name and address of each employee paid more than $50,000 (b) Title, and average
hours per week
devoted to position 		(c) Compensation (d) Contributions to
employee benefit
plans and deferred
compensation 		(e) Expense account,
other allowances
NONE
Total number of other employees paid over $50,000...................right arrow 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)
3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
NONE
Total number of others receiving over $50,000 for professional services.............right arrow0
Part VIII-A
Summary of Direct Charitable Activities
List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
1  
2  
3  
4  
Part VIII-B
Summary of Program-Related Investments (see instructions)
Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
1  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................right arrow0
Form 990-PF (2023)
Form 990-PF (2023)
Page 8
Part IX
Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)
1
Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
purposes:
a
Average monthly fair market value of securities...................
1a
7,478,866
b
Average of monthly cash balances.......................
1b
57,878
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
7,536,744
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
7,536,744
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
113,051
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
7,423,693
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
371,185
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
371,185
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
677
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
677
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
370,508
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
370,508
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
370,508
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
426,000
b
Program-related investments—total from Part VIII-B..................
1b
0
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
 
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
 
b
Cash distribution test (attach the required schedule) .................
3b
 
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
426,000
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 7 370,508
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only....... 30,610
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2022:
a From 2018......  
b From 2019......  
c From 2020......  
d From 2021......  
e From 2022......  
f Total of lines 3a through e ........ 0
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 426,000
a Applied to 2022, but not more than line 2a 30,610
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..... 370,508
e Remaining amount distributed out of corpus 24,882
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 24,882
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		0
c Enter the amount of prior years’ undistributed
income for which a notice of deficiency has
been issued, or on which the section 4942(a)
tax has been previously assessed...... 		0
d Subtract line 6c from line 6b. Taxable amount
—see instructions ........... 		0
e Undistributed income for 2022. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		0
f Undistributed income for 2023. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2024 .......... 		0
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) ....... 		0
8 Excess distributions carryover from 2018 not
applied on line 5 or line 7 (see instructions) ... 		0
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		24,882
10 Analysis of line 9:
a Excess from 2019....  
b Excess from 2020....  
c Excess from 2021....  
d Excess from 2022....  
e Excess from 2023.... 24,882
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

614 Church

95 W 5TH AVE
COLUMBUS,OH43201 		  PC Unrestricted 1,000

Agape Christian Church

609 Cherokee St
Kalamazoo,MI49006 		  PC Unrestricted 1,000

Asia's Hope

296 W Fourth Ave
Columbus,OH43201 		  PC Unrestricted 2,000

Asthma and Allergy Foundation of MI

26111 West 14 MILE STE LL1
Franklin,MI48025 		  PC Unrestricted 20,000

Beautiful Feet International

PO Box 530695
DeBary,FL32753 		  PC Unrestricted 3,000

Beth Messiah Congregation

411 Maxwell Ave
Royal Oak,MI48067 		  PC Unrestricted 3,000

Camp Or L'Dor

754 Greendale Ave
Needham,MA02492 		  PC Unrestricted 2,000

CFACT

1717 Pennsylvania Avenue NW Ste
1025
Washington,DC20006 		  PC Unrestricted 3,000

Charles Simpson Ministries

PO Box 850067
Mobile,AL36685 		  PC UnrestrictedUnrestricted 22,000

Church of the Divine Child

1055 North Silvery Lane
Dearborn,MI48128 		  PC Unrestricted 13,500

Congregation Ruach Israel

754 Greendale Ave
Needham,MA02492 		  PC Unrestricted 30,000

Congregation Zera Avraham

PO Box 2025
Ann Arbor,MI48106 		  PC Unrestricted 1,000

Cool City Car Show

4191 N EUCLID AVE
Bay City,MI48706 		  PC Unrestricted 1,000

Covenant Fellowship

206 Albers Street
Eaton Rapids,MI48827 		  PC Unrestricted 66,500

CTV

PO Box 80295
Lansing,MI48908 		  PC Unrestricted 1,000

Derek Prince Ministries

PO Box 19501
Charlotte,NC28219 		  PC Unrestricted 1,000

Detroit Public Television

1 Clover Court
Wixom,MI483932247 		  PC Unrestricted 6,000

Detroit Zoological Society

8450 W 12 MILE ROAD
Royal Oak,MI48067 		  PC Unrestricted 600

Equal Justice Initiative

122 Commerce St
Montgomery,AL36104 		  PC Unrestricted 1,000

Eton Academy

1755 Melton Road
Birmingham,MI48009 		  PC Unrestricted 32,000

Extended Hands

6130 Painted Leaf Lane
Naples,FL31106 		  PC Unrestricted 4,000

Faith & Freedom Coalition

PO BOX 957736
Duluth,GA300959529 		  PC Unrestricted 1,000

Forgotten Harvest

1755 MELTON ROAD
BIRMINGHAM,MI48009 		  PC Unrestricted 8,500

Friends of Mendell Elementary School

164 School St
Boston,MA02119 		  PC Unrestricted 4,000

Furniture Bank of Oakland County

333 Perry St
Pontiac,MI48342 		  PC Unrestricted 10,000

Gleaners Community Food Bank

120 E Columbia Ave
PONTIAC,MI48340 		  PC Unrestricted 16,500

Going to Help

409 W 4th St
Rochester,MI48307 		  PC Unrestricted 4,000

Heritage Harvest International

420 Willingham Road
Charles Town,WV25414 		  PC Unrestricted 9,000

Heritage Harvest International - KMS

13131 ROSE PEDDLE CIRCLE
HERDON,WA20171 		  PC Unrestricted 9,000

Hillsdale College

33 E College St
Hillsdale,MI49242 		  PC Unrestricted 10,000

Hope Water Project

1825 E Square Lake Road
Troy,MI48085 		  PC Unrestricted 1,000

Intercessors for America

PO Box 915
Purcellville,VA201340915 		  PC Unrestricted 7,000

Judicial Watch

425 THIRD STREET SW SUITE 800
Washington,DC20024 		  PC Unrestricted 2,000

Kids Above All

8765 W Higgins Rd Ste 450
Chicago,IL60631 		  PC Unrestricted 2,000

Lakeside Elite Gymnastics

1150 Boyne Ave
Boyne City,MI49712 		  PC Unrestricted 10,000

LaLonde Charities

3271 FIVE POINTS DRIVE SUITE 200
Auburn Hills,MI48326 		  PC Unrestricted 2,000

Life Changers

PO Box 3709
Cookville,TN38502 		  PC Unrestricted 2,000

Light of Calvary Church

2490 Jolly Road
Okemos,MI48864 		  PC Unrestricted 3,000

Martin Public Schools

1556 Chalmers
Martin,MI49070 		  PC Unrestricted 10,000

Messianic Jewish Theological Institute

PO Box 928004
San Diego,CA921928004 		  PC Unrestricted 2,000

National Wasp WWII Museum

210 Avenger Field Rd
Sweetwater,TX79556 		  PC Unrestricted 1,000

New Covenant Christian Church

4415 W St Joseph Hwy
Lansing,MI48917 		  PC Unrestricted 1,000

New Covenant Christian School

4415 W St Joseph Hwy
Lansing,MI48917 		  PC Unrestricted 2,000

New Wine

1491 Polaris Pkwy Suite 214
Columbus,OH43240 		  PC Unrestricted 2,000

Northern Michigan Equine Therapy

5025 Church Road
Boyne City,MI49712 		  PC Unrestricted 2,000

PHS - The Hockey Boosters

1500 Hill Street
Petosky,MI49770 		  PC Unrestricted 2,000

Pregnancy Services of Greater Lansing

420 Elmwood
Lansing,MI48917 		  PC Unrestricted 2,000

Rainforest Foundation US

50 Court St Ste 712
Brooklyn,NY11201 		  PC Unrestricted 1,000

Reliant

PO Box 7101
Winter Park,FL327937101 		  PC Unrestricted 4,000

Small Talk

3400 Pine Tree Road Suite 106
Lansing,MI48911 		  PC Unrestricted 1,000

St Thomas More Church

4580 Adams Road
TROY,MI48098 		  PC Unrestricted 13,500

Student Statesmanship Institute

4407 W St Joseph Hwy
Lansing,MI48917 		  PC Unrestricted 14,000

Team Kid Williamston

3359 MOYER ROAD
WILLIAMSTON,MI48895 		  PC Unrestricted 500

The Center for Medical Progress

PO Box 5003
Sterling,VA20167 		  PC Unrestricted 2,000

The First Place Association

43422 West Oaks Drive STE 257
Novi,MI483773300 		  PC Unrestricted 15,500

The Furniture Bank of Southeast Michigan

333 Perry St
Pontiac,MI48342 		  PC Unrestricted 11,900

The Leadership Institute

1100 N Highland Street
Arlington,VA22201 		  PC Unrestricted 2,000

Thomas More Society

19 S LaSalle Street 603
Chicago,IL60603 		  PC Unrestricted 5,000

Union of Messianic Jewish Congregations

PO Box 27-3729
Boca Raton,FL33427 		  PC Unrestricted 3,000

University of Michigan School of Public Health

1415 Washington Hgts Ste 1800
Ann Arbor,MI48109 		  PC Unrestricted 1,000

Vineyard Christian Fellowship

3448 S Hagadorn Road Ste A
Okemos,MI48864 		  PC Unrestricted 3,000

Vision for Israel

PO Box 7743
Charlotte,NC28241 		  PC Unrestricted 3,500

Wayne State University

5475 WOODWARD AVENUE
DETROIT,MI48202 		  PC Unrestricted 4,000

World News Group

PO Box 20002
Asheville,NC28802 		  PC Unrestricted 500

Young Life

1518 River Terrace
East Lansing,MI48823 		  PC Unrestricted 1,000
Total .................................right arrow 3a 426,000
bApproved for future payment
Total ................................. right arrow 3b 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 12
Part XV-A
Analysis of Income-Producing Activities
Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
Related or exempt
function income
(See instructions.)
1Program service revenue: (a)
Business code 		(b)
Amount 		(c)
Exclusion code 		(d)
Amount
a
b
c
d
e
f
gFees and contracts from government agencies          
2 Membership dues and assessments ....          
3 Interest on savings and temporary cash
investments ........... 		    14 424  
4 Dividends and interest from securities ....     14 137,099  
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 -26,060  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
aRecovery income 		        35,000
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 0 111,463 35,000
13Total. Add line 12, columns (b), (d), and (e)..................
13
146,463
(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.)
11a Recoveries of amounts treated as qualifying distributions paid in a prior year.
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:
Roy G Michell Charitable Foundation
 
and Trust
EIN:
38-6071109
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
Accounting 36,975 36,975   0

TY 2023 InvestmentsCorpBondsSchedule
Name:
Roy G Michell Charitable Foundation
 
and Trust
EIN:
38-6071109
Name of Bond End of Year Book Value End of Year Fair Market Value
Bank of America Corp 4.2% 50,075 49,737
JPMorgan Chase Co. 5.45% 150,000 149,930
JPMorgan Chase Co. 5.6% 150,000 150,023

TY 2023 InvestmentsCorpStockSchedule
Name:
Roy G Michell Charitable Foundation
 
and Trust
EIN:
38-6071109
Name of Stock End of Year Book Value End of Year Fair Market Value
Abbvie 43,016 73,188
Adobe Systems Inc 51,621 97,657
AFLAC Inc. 24,550 66,920
Alphabet Inc 60,271 345,582
Amazon Com Inc 49,668 226,625
American Electric Power Co. 51,391 60,221
American Funds New Perspective 97,669 136,393
Apple, Inc. 9,960 361,100
Boeing Co 74,888 69,821
Bristol-Myers Squibb 31,763 21,970
Costco Wholesale 199,963 307,233
Dow Inc 60,010 56,900
Eli Lilly & Co 100,829 132,006
Energy Select Sector 149,980 226,599
Essential Utilities Inc Com 25,346 36,580
Exxon Mobil 28,098 59,135
GE Healthcare Technologies 24,962 26,303
International Bus Mach (IBM) Corp 45,347 66,480
Invesco S&P Midcap 75,033 146,744
Invesco S&P Smallcap 149,880 155,668
Ishares US Medical Devices 49,915 64,032
Lockhead Martin Corp 152,421 167,840
McDonalds Corp 68,637 117,407
Merck & Co Inc 100,629 153,255
Microsoft Corp 108,591 510,801
Netflix Inc 180,778 309,460
Nextera Energy Inc Com 52,129 100,455
Nvidia Corp 134,625 396,585
Organon and Co 1,135 502
Palo Alto Networks 74,936 93,667
Pfizer 21,534 19,215
Schwab Treasury Inflation Protection 50,000 39,930
Schwab U.S. Dividend 99,974 102,319
Select Sector Industrial 100,052 132,821
Sector SPDR Energy 150,285 153,840
Solventum Corp 5,539 4,031
SPDR S&P 500 47,747 266,049
T Rowe Price Capital Appreciation 152,796 186,367
T Rowe Price Global Technologies 21 18
Technology Select 250,531 357,211
UnitedHealth Group Inc 71,734 102,544
Vanguard Energy EFT 51,805 84,734
Vanguard Small Cap Value Fund 150,201 180,901
Verizon Communications 41,296 39,490
Visa Inc 175,847 435,148
Walmart Inc 75,023 91,696
Waste Management Inc 80,023 131,469

TY 2023 InvestmentsGovtObligationsSch
Name:
Roy G Michell Charitable Foundation
 
and Trust
EIN:
38-6071109
US Government Securities - End of Year Book Value:

414,307
US Government Securities - End of Year Fair Market Value:

424,133
State & Local Government Securities - End of Year Book Value:


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


0


TY 2023 OtherExpensesSchedule
Name:
Roy G Michell Charitable Foundation
 
and Trust
EIN:
38-6071109
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
Software fees 237 237   0


TY 2023 OtherIncomeSchedule2
Name:
Roy G Michell Charitable Foundation
 
and Trust
EIN:
38-6071109
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
Recovery income 35,000   35,000


TY 2023 OtherProfessionalFeesSchedule
Name:
Roy G Michell Charitable Foundation
 
and Trust
EIN:
38-6071109
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
Custodial fee 13,471 13,471   0


TY 2023 TaxesSchedule
Name:
Roy G Michell Charitable Foundation
 
and Trust
EIN:
38-6071109
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
Federal tax expense 7,610 7,610   0