Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
right arrowDo not enter social security numbers on this form as it may be made public.
right arrowGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
For calendar year 2023, or tax year beginning 01-01-2023 , and ending 12-31-2023
Name of foundation
THE SAMUEL L WESTERMAN FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address)40100 WOODWARD AVENUE
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
BLOOMFIELD HILLS, MI48304
A Employer identification number

23-7108795
B Telephone number (see instructions)

(248) 594-5770
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$10,083,983J 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... 208,940 208,940  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 Click to see attachment
List of Attached Documents:
// Content
307,769
b Gross sales price for all assets on line 6a 700,000
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)..... 0  
11 Other income (attach schedule)....... 0    
12 Total. Add lines 1 through 11........ 516,709 208,940  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 23,000      
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule)......... 8,186      
b Accounting fees (attach schedule)....... 0      
c Other professional fees (attach schedule).... 0      
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
3,460 3,460    
19 Depreciation (attach schedule) and depletion... 0    
20 Occupancy..............        
21 Travel, conferences, and meetings....... 13,404      
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
5,528     2,648
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 53,578 3,460   2,648
25 Contributions, gifts, grants paid....... 548,725 548,725
26 Total expenses and disbursements. Add lines 24 and 25 602,303 3,460   551,373
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -85,594
b Net investment income (if negative, enter -0-) 205,480
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............. 72,451 170,148 170,148
2 Savings and temporary cash investments.........      
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow        
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....   0  
7 Other notes and loans receivable (attach schedule) right arrow  
Less: allowance for doubtful accounts right arrow     0  
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).......      
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow     0  
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 5,279,687 5,096,397 9,913,835
14 Land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow     0  
15 Other assets (describe right arrow) 0 0 0
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 5,352,138 5,266,545 10,083,983
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons   0
21 Mortgages and other notes payable (attach schedule)......   0
22 Other liabilities (describe right arrow) 0 0
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........ 5,352,138 5,266,545
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)..... 5,352,138 5,266,545
30 Total liabilities and net assets/fund balances (see instructions). 5,352,138 5,266,545
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
5,352,138
2
Enter amount from Part I, line 27a .....................
2
-85,594
3
Other increases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
3
1
4
Add lines 1, 2, and 3 ..........................
4
5,266,545
5
Decreases not included in line 2 (itemize) right arrow
5
 
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
5,266,545
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.)
1a
b
c
d
e
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a
b
c
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69 		(j)
Adjusted basis
as of 12/31/69 		(k)
Excess of col. (i)
over col. (j), if any
a
b
c
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2  
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 2,856
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 2,856
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 2,856
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 3,460
b Exempt foreign organizations—tax withheld at source...... 6b  
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.............. Part VI Line 7 - Original Return Overpayment : -3460 7 3,460
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8  
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10 604
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow604 Refundedright arrow 11  
Form 990-PF (2023)
Form 990-PF (2023)
Page 4
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. right arrow$   (2) On foundation managers.right arrow$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$  
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
round bullet By language in the governing instrument, or
round bullet By state legislation that effectively amends the governing instrument so that no mandatory directions
that conflict with the state law remain in the governing instrument? ................
6
Yes
 
7
Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
and Part XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right 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 arrowJames H LoPrete Telephone no.right arrow (248) 594-5770

Located atright arrow41000 Woodward Avenue Suite 310 EasBloomfield HillsMI ZIP+4right arrow48304
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
James H LoPrete President
2.00 		0 0 0
41000 Woodward Avenue Suite 120 Eas
Bloomfield Hills,MI48304
Kent G LoPrete Vice President
1.00 		0 0 0
3812 Park Blvd Unit 208
San Diego,CA92103
Cameron K Muir Treasurer
1.00 		4,000 0 0
1575 Pontiac SE
Grand Rapids,MI49506
Gordon Muir Vice President
1.00 		0 0 0
2247 Walton Blvd Unit 64
Rochester,MI48309
Ruth R LoPrete Grant Officer
3.00 		3,000 0 0
5020 North Park Avenue
Indianapolis,IN46205
Mary M Lyneis Secretary
1.00 		0 0 0
41000 Woodward Avenue Suite 120 Eas
Bloomfield Hills,MI48304
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
9,462,793
b
Average of monthly cash balances.......................
1b
107,655
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
9,570,448
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
 
3
Subtract line 2 from line 1d.........................
3
9,570,448
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
143,557
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
9,426,891
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
471,345
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
471,345
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
2,856
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
2,856
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
468,489
4
Recoveries of amounts treated as qualifying distributions................
4
 
5
Add lines 3 and 4............................
5
468,489
6
Deduction from distributable amount (see instructions).................
6
 
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
468,489
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
551,373
b
Program-related investments—total from Part VIII-B..................
1b
 
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
551,373
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 7 468,489
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only.......  
b Total for prior years:20 , 20, 20  
3 Excess distributions carryover, if any, to 2022:
a From 2018...... 88,254
b From 2019...... 525,400
c From 2020...... 72,718
d From 2021...... 0
e From 2022...... 20,064
f Total of lines 3a through e ........ 706,436
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 551,373
a Applied to 2022, but not more than line 2a  
b Applied to undistributed income of prior years
(Election required—see instructions)..... 		 
c Treated as distributions out of corpus (Election
required—see instructions)........ 		0
d Applied to 2023 distributable amount..... 468,469
e Remaining amount distributed out of corpus 82,904
5 Excess distributions carryover applied to 2023.    
(If an amount appears in column (d), the
same amount must be shown in column (a).)
6Enter the net total of each column as
indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 789,340
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		0
c Enter the amount of prior years’ undistributed
income for which a notice of deficiency has
been issued, or on which the section 4942(a)
tax has been previously assessed...... 		 
d Subtract line 6c from line 6b. Taxable amount
—see instructions ........... 		0
e Undistributed income for 2022. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		0
f Undistributed income for 2023. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2024 .......... 		20
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) ....... 		 
8 Excess distributions carryover from 2018 not
applied on line 5 or line 7 (see instructions) ... 		88,254
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		701,086
10 Analysis of line 9:
a Excess from 2019.... 525,400
b Excess from 2020.... 72,718
c Excess from 2021.... 0
d Excess from 2022.... 20,064
e Excess from 2023.... 82,904
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).)
None
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.
None
2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
Check here right arrow
aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
RUTH LOPRETE
5020 NORTH PARK AVENUE
INDIANAPOLIS,IN46205
(248) 835-3002
bThe form in which applications should be submitted and information and materials they should include:
LETTER FURNISHING PURPOSE AND COPY OF EXEMPT STATUS
cAny submission deadlines:
NONE
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
NONE
Form 990-PF (2023)
Form 990-PF (2023)
Page 11
Part XIV
Supplementary Information (continued)
3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient If recipient is an individual,
show any relationship to
any foundation manager
or substantial contributor
 Foundation
status of
recipient 		Purpose of grant or
contribution 		Amount
Name and address (home or business)
aPaid during the year

ADRIAN DOMINICAN SISTERS

2357 E SIENNA HEIGHTS DRIVE
ADRIAN,MI49221 		  501(c)(3) RELIGIOUS 2,000

AGE WELL SERVICES

560 SEMINOLE ROA
MUSKEGON,MI49444 		  501(c)(3) CHARITABLE 1,000

BENJAMIN'S HOPE

15468 RILEY ST
HOLLAND,MI49424 		  501(c)(3) RELIGIOUS 2,000

ALLENDALE CHRISTIAN SCHOOL

11050 64TH AVE
ALLENDALE,MI49401 		  501(c)(3) EDUCATIONAL 10,000

ALZHEIMER'S ASSOCIATION GREAT MICHIGAN CHAPTER

25200 TELEGRAPH RD STE 100
SOUTHFIELD,MI48033 		  501(c)(3) CHARITABLE 5,000

AMERICAN PIANISTS ASSOCIATION INC

4603 CLARENDON RD STE 030
INDIANAPOLIS,IN46208 		  501(c)(3) CHARITABLE 750

BOY SCOUTS OF AMERICA

3213 WALTER AVE NW
GRAND RAPIDS,MI49544 		  501(c)(3) CHARITABLE 2,000

ALANO CLUB OF KENT COUNTY

1020 COLLEGE AVE NE
GRAND RAPIDS,MI49503 		  501(c)(3) CHARITABLE 3,000

BOYS AND GIRLS CLUB OF GREATER HOLLAND

435 VAN RAALTE AVENUE
HOLLAND,MI49423 		  501(c)(3) CHARITABLE 1,500

CHILDREN'S ADVOCACY CENTER

P O BOX 2071
GRAND RAPIDS,MI49501 		  501(c)(3) CHARITABLE 2,000

BRICKS TO BREAD

3870 YOSEMITE AVENUE
ST LOUIS PARK,MN55416 		  501(c)(3) CHARITABLE 1,000

BROADWAY GRAND RAPIDS

122 LYON ST NW
GRAND RAPIDS,MI49503 		  501(c)(3) CHARITABLE 1,000

CALVIN COLLEGE

3201 BURTON ST SE
GRAND RAPIDS,MI49546 		  501(c)(3) EDUCATIONAL 7,000

CAMP BLODGETT

528 BEIDGE ST NW STE 6
GRAND RAPIDS,MI49504 		  501(c)(3) CHARITABLE 3,000

CAMP SUNSHINE

291 W LAKEWOOD BLVD STE G
HOLLAND,MI49424 		  501(c)(3) CHARITABLE 3,500

CAMP WESTMINSTER

17567 HUBBELL ST
DETROIT,MI48235 		  501(c)(3) CHARITABLE 39,500

CAPPUCHIN COMMUNITY CENTER

1820 MOUNT ELLIOTT ST
DETROIT,MI48207 		  501(c)(3) CHARITABLE 2,500

CEDARVILLE UNIVERSITY

251 N MAIN STREET
CEDARVILLE,OH45314 		  501(c)(3) EDUCATIONAL 5,000

CLAUSSEN ALZ

25200 TELEGRAPH RD STE 100
SOUTHFIELD,MI48033 		  501(c)(3) CHARITABLE 2,000

COALITION ON TEMPORARY SHELTER

26 PETERBORO ST
DETROIT,MI48201 		  501(c)(3) CHARITABLE 1,000

COLLEGE YEARS IN ATHENS

1035 CAMBRIDGE ST STE 21E
CAMBRIDGE,MA02141 		  501(c)(3) EDUCATIONAL 1,000

COMMUNITY ACTION HOUSE

345 W 14TH STREET
HOLLAND,MI49423 		  501(c)(3) CHARITABLE 3,000

CORNERSTONE COLLEGE

1001 E BELTLINE AVE NE
GRAND RAPIDS,MI49525 		  501(c)(3) EDUCATIONAL 5,000

AYS INC

4701 N KEYSTEONE AVE 475
INDIANAPOLIS,IN46205 		  501(c)(3) CHARITABLE 3,000

CULVER EDUCATIONAL FOUNDATION

1300 ACADEMY RD
CULVER,IN46511 		  501(c)(3) EDUCATIONAL 11,500

CURE INTERNATIONAL

17011 HICKORY ST
SPRING LAKE,MI49456 		  501(c)(3) CHARITABLE 3,000

DETROIT CRISTO REY HIGH SCHOOL

5679 WEST VERNOR HIGHWAY
DETROIT,MI48209 		  501(c)(3) EDUCATIONAL 2,000

DETROIT INSTITUTE OF ARTS

5200 WOODWARD AVE
DETROIT,MI48202 		  501(c)(3) CHARITABLE 2,000

EASTER SEALS OF MI

2399 E WALTON BLVD
AUBURN HILLS,MI48326 		  501(c)(3) CHARITABLE 8,000

DETROIT PAL

111 WEST WILLIS
DETROIT,MI48201 		  501(c)(3) CHARITABLE 2,000

DETROIT RESCUE MISSION

15 STIMSON ST
DETROIT,MI48201 		  501(c)(3) RELIGIOUS 1,000

DETROIT SYMPHONY ORCHESTRA HALL

3711 WOODWARD AVE
DETROIT,MI48201 		  501(c)(3) CHARITABLE 2,000

FOREVER BALBOA PARK

1549 EL PRADO STE 1
SAN DIEGO,CA95201 		  501(c)(3) CHARITABLE 300

DOWN SYNDROME ASSOCIATION OF WEST MICHIGAN

233 FULTON ST STE 124
GRAND RAPIDS,MI49503 		  501(c)(3) CHARITABLE 8,000

CAMP KESEN AT U OF M

P O BOX 4133
ANN ARBOR,MI48104 		  501(c)(3) CHARITABLE 2,000

EBENEZER CHRISTIAN SCHOOL

PO BOX 158
ELLSWORTH,MI49729 		  501(c)(3) EDUCATIONAL 10,000

CAMP ROGER

8356 BELDING RD NE
ROCKFORD,MI49341 		  501(c)(3) CHARITABLE 500

GRACE CENTER OF HOPE

35 E HURTON ST
PONTIAC,MI48342 		  501(c)(3) CHARITABLE 2,000

GRAND RAPIDS CIVIC THEATRE

30 N DIVISION AVE
GRAND RAPIDS,MI49503 		  501(c)(3) CHARITABLE 1,000

FORGIVEN MINISTRIES INC

200 MACEDONIA CHURCH ROAD
TAYLORSVILLE,NC28681 		  501(c)(3) RELIGIOUS 1,000

GATEWAY MISSION

661 E 24TH AVE STE 600
HOLLAND,MI49423 		  501(c)(3) RELIGIOUS 2,000

GRAND HAVEN HS SPECIAL OLYMPICS

160 68TH STREET SW
GRAND RAPIDS,MI49548 		  501(c)(3) CHARITABLE 1,000

FRIENDS OF THE DETROIT PUBLIC LIBRARY

5201 WOODWARD AVE
DETROIT,MI48202 		  501(c)(3) CHARITABLE 5,000

FORT STREET PRESBYTERIAN CHURCH

631 W FORT ST
DETROIT,MI48226 		  501(c)(3) RELIGIOUS 2,500

GULF COAST STATE COLLEGE FOUND

5230 US-98
PANAMA CITY,FL32401 		  501(c)(3) EDUCATION 2,000

GRACIOUS GROUND

P O BOX 393
SPRING LAKE,MI49457 		  501(c)(3) CHARITABLE 5,000

THE GIDEONS INTERNATIONAL

PO BOX 361
GRAND HAVEN,MI49417 		  501(c)(3) CHARITABLE 1,000

OUTDOOR DISCOVERY CENTER

A-4214 56TH STREET
HOLLAND,MI49423 		  501(c)(3) CHARITABLE 2,000

LIGHTHOUSE

5850 DIXIE HIGHWAY
CLARKSTON,MI48346 		  501(c)(3) CHARITABLE 2,000

SALVATION ARMY OF METRO DETROIT

16130 NORTHLAND DRIVE
SOUTHFIELD,MI48075 		  501(c)(3) CHARITABLE 5,000

HESTOVIN STABLES

1217 E PARIS AVE SE
GRAND RAPIDS,MI49546 		  501(c)(3) CHARITABLE 125

GRAND RAPIDS ART MUSEUM

101 MONORE CENTER
GRAND RAPIDS,MI49503 		  501(c)(3) CHARITABLE 2,000

GRAND RAPIDS BLADES

2600 VILLAGE DRIVE SE
GRAND RAPIDS,MI49506 		  501(c)(3) CHARITABLE 1,000

GRAND RAPIDS CHRISTIAN SCHOOLS

2400 PLYMOUTH AVE SE
GRAND RAPIDS,MI49506 		  501(c)(3) EDUCATIONAL 12,000

GRAND VALLEY STATE UNIVERSITY

301 FULTON STREET W PO BOX 1945
GRAND RAPIDS,MI49501 		  501(c)(3) EDUCATIONAL 25,000

GRAND VALLEY STATE UNIVERSITY - NURSING ENDOWMENT EXTENSION

301 FULTON STREET WPO BOX 1945
GRAND RAPIDS,MI49501 		  501(c)(3) EDUCATIONAL 5,000

WESTSIDE CHRISTIAN ACADEMY

9540 BRAMELL
DETROIT,MI48239 		  501(c)(3) EDUCATIONAL 5,000

HARBOR HUMANE SOCIETY

14345 BAGLEY ST
WEST OLIVE,MI49460 		  501(c)(3) CHARITABLE 4,000

HAVEN FOUNDATION

801 VANGUARD DR
PONTIAC,MI48341 		  501(c)(3) CHARITABLE 1,000

HENRY FORD HEALTH SYSTEMS

EXECUTIVE OFFICES 1 FORD PLACE STE
DETROIT,MI48202 		  501(c)(3) CHARITABLE 22,000

HILLSDALE COLLEGE

33 EAST COLLEGE ST
HILLSDALE,MI49242 		  501(c)(3) EDUCATIONAL 5,000

HOLLAND SYMPHONY ORCHESTRA

P O BOX 2685
HOLLAND,MI49422 		  501(c)(3) CHARITABLE 1,000

HOSPICE OF NOCH

18525 WOODLAND RIDGE DR
SPRING LAKE,MI49456 		  501(c)(3) CHARITABLE 3,000

HOPE COLLEGE

DEWITT CENTER 141 EAST 12TH ST PO B
HOLLAND,MI49422 		  501(c)(3) EDUCATIONAL 7,500

HOPE INCHOPE HOSPITALITY AND WARMING CENTER INC

249 BALDWIN AVE
PONTIAC,MI48342 		  501(c)(3) CHARITABLE 2,000

HUMANITY FOR PRISONERS

PO BOX 687
GRAND HAVEN,MI49417 		  501(c)(3) CHARITABLE 2,000

INDIAN TRIALS CAMP

0-1859 LAKE MICHIGAN DR
GRAND RAPIDS,MI49534 		  501(c)(3) CHARITABLE 3,000

INDIANA UNIVERSITY FOUNDATION

301 UNIVERSITY BLD STE 1031
INDIANAPOLIS,IN46202 		  501(c)(3) EDUCATIONAL 19,500

INDIANAPOLIS CHAMBER ORCHESTRA

4603 CLARENDON ROOM 036
INDIANAPOLIS,IN46208 		  501(c)(3) CHARITABLE 2,000

INNER CITY CHRISTIAN FEDERATION

920 CHERRY ST SE
GRAND RAPIDS,MI49506 		  501(c)(3) CHARITABLE 1,000

INSTITUTE FOR HUMANE STUDIES

VERNON SMITH HALL 1ST FLOOR 3434 WA
ARLINGTON,VA22201 		  501(c)(3) EDUCATIONAL 2,000

JENSEN BEACH COMMUNITY CHURCH

3900 NORTHEAST SKYLINE DR
JENSEN BEACH,FL34957 		  501(c)(3) RELIGIOUS 3,000

JEWISH FAMILY & CAREER SERVICES

3587 DUTCHMANS LANE
LOUISVILLE,KY40205 		  501(c)(3) RELIGIOUS/CHARITABLE 2,000

JOY'S HOUSE

2028 E BROAD RIPPLE AVE
INDIANAPOLIS,IN46220 		  501(c)(3) CHARITABLE 1,000

KIDS FOOD BASKET

1300 PLYMOUTH AVE
GRAND RAPIDS,MI49505 		  501(c)(3) CHARITABLE 500

JUDICIAL WATCH

425 THIRD ST SW STE 800
WASHINGTON,DC20024 		  501(c)(3) CHARITABLE 5,000

LAGRAVE CHRISTIAN REFORMED CHURCH

107 LAGRAVE AVE SE
GRAND RAPIDS,MI49503 		  501(c)(3) RELIGIOUS 500

LAKESHORE PREGNANCY CENTER

700 WASHINGTON STE 130
GRAND HAVEN,MI49417 		  501(c)(3) CHARITABLE 1,000

LAW ENFORCEMENT LEGAL DEFENSE FUND

2560 HUNTINGTON AVE STE 100
ALEXANDRIA,VA22303 		  501(c)(3) CHARITABLE 2,000

LITTLE BROTHERS FRIENDS OF THE ELDERLY

527 HANCOCK ST
HANCOCK,MI49930 		  501(c)(3) CHARITABLE 2,750

LITTLE TRAVERSE NATURE CONSERVANCY

3264 POWELL RD
HARBOR SPRINGS,MI49740 		  501(c)(3) CHARITABLE 2,000

LIVINGSTON CHRISTIAN SCHOOLS

7669 BRIGHTON RD
BRIGHTON,MI48116 		  501(c)(3) EDUCATIONAL 3,000

LOUTIT DISTRICT LIBRARY

407 COLUMBUS AVE
GRAND HAVEN,MI49417 		  501(c)(3) CHARITABLE 3,000

LOVE IN ACTION OF THE TRI-CITIES

326 N FERRY ST
GRAND HAVEN,MI49417 		  501(c)(3) CHARITABLE 2,000

MARTIN COUNTY LIBRARY SYSTEMBOARD OF COUNTY COMMISSIONERS

ADMINISTRATIVE CENTER 2401 SE MONTE
STUART,FL34996 		  501(c)(3) CHARITABLE 2,000

MARTIN HEALTH FOUNDATIONMARTIN MEMORIAL HEALTH SYSTEMS INC

PO BOX 9010
STUART,FL34995 		  501(c)(3) CHARITABLE 5,000

MARSHALL FREDRICK SCULPTURE MUSEUM

7400 BAY RD
SAGINAW,MI48604 		  501(c)(3) CHARITABLE 2,500

MEDIEVAL ACADEMY OF AMERICA

17 DUNSTER ST STE 202
CAMBRIDGE,MA02138 		  501(c)(3) EDUCATIONAL 3,000

MEL TROTTER MINISTRIES

225 COMMERCE AVE SW
GRAND RAPIDS,MI49503 		  501(c)(3) CHARITABLE 3,000

MERCATUS CENTER - GEORGE MASON UNIVERSITY FOUNDATION INC

3434 WASHINGTON BLV 4TH FL
ARLINGTON,VA22201 		  501(c)(3) EDUCATIONAL 2,000

MERIDIAN KESSLER NEIGHBORHOOD ASSOCIATION

4550 CENTRAL AVE
INDIANAPOLIS,IN46205 		  501(c)(3) CHARITABLE 250

LAKESHORE BAPTIST CHURCH

17306 CHURCH HILL DR
GRAND HAVEN,MI49417 		  501(c)(3) RELIGIOUS 2,000

METHODIST CHILDREN'S HOME SOCIETY

26645 W 6 MILE RD
REDFORD TWP,MI48240 		  501(c)(3) CHARITABLE 3,500

MICHIGAN OPERA THEATRE

1526 BROADWAY
DETROIT,MI48226 		  501(c)(3) CHARITABLE 5,000

MOMENTUM CENTER

714 COLUMBUS AVE
GRAND HAVEN,MI49417 		  501(c)(3) CHARITABLE 1,000

MOUNTAIN STATES LEGAL FOUNDATION

2596 SOUTH LEWIS WAY
LAKEWOOD,CO80227 		  501(c)(3) CHARITABLE 2,000

NEW ALTERNATIVES

28899 VAN DYKE AVE
WARREN,MI48093 		  501(c)(3) CHARITABLE 250

MUSKEGON RESCUE MISSION

1715 PECK ST
MUSKEGON,MI49441 		  501(c)(3) CHARITABLE 3,000

NATIONAL LEGAL AND POLICY CENTER

107 PARK WASHINGTON CT
FALLS CHURCH,VA22046 		  501(c)(3) CHARITABLE 2,000

NATIONAL MULTIPLE SCLEROSIS SOCIETY

5331 SW MACADAM AVE STE 290
PORTLAND,OR97239 		  501(c)(3) CHARITABLE 1,000

OHIO WESLEYEN UNIVERSITY

61 S SANDUSKY
DELAWARE,OH43015 		  501(c)(3) EDUCATION 27,500

NATIONAL RIGHT TO WORK LEGAL DEFENSE FOUNDATION INC

8001 BRADDOCK RD
SPRINGFIELD,VA22160 		  501(c)(3) CHARITABLE 2,000

OAKLEY PARK PTA

2015 OAKLEY PARK
COMMERCE TOWNSHIP,MI48390 		  501(c)(3) CHARITABLE 200

NEW ERA CHRISTIAN SCHOOL

1901 OAK AVE
NEW ERA,MI49446 		  501(c)(3) EDUCATIONAL 10,000

NOORTHOEK ACADEMY - GRAND RAPIDS COMMUNITY COLLEGE

143 BOSTWICK AVE NE
GRAND RAPIDS,MI49503 		  501(c)(3) EDUCATIONAL 10,000

OAKLAND FAMILY SERVICES

114 ORCHARD LAKE RD
PONTIAC,MI48341 		  501(c)(3) CHARITABLE 1,000

OLD GLOBE

PO BOX 122171
SAN DIEGO,CA92112 		  501(c)(3) CHARITABLE 5,000

OLD MARINER'S CHURCH

170 EAST JEFFERSON AVE
DETROIT,MI49226 		  501(c)(3) RELIGIOUS 2,000

OLD NEWSBOYS GOODFELLOW FUND

1927 ROSA PARKS BLVD
DETROIT,MI48216 		  501(c)(3) CHARITABLE 500

OLIVET COLLEGE

320 SOUTH AMINT ST
OLIVET,MI49076 		  501(c)(3) EDUCATIONAL 2,000

ORCHARD LAKE COMMUNITY CHURCH PRESBYTERIAN

5171 COMMERCE RD
ORCHARD LAKE,MI48324 		  501(c)(3) RELIGIOUS 15,000

REACH FOR FORGOTTEN JAIL MINISTRIES

1480 BUCHANAN AVE SW
GRAND RAPIDS,MI49507 		  501(c)(3) CHARITABLE 2,000

SAN DIEGO WILDLIFE ALLIANCE

2920 ZOO DR
SAN DIEGO,CA92101 		  501(c)(3) CHARITABLE 1,200

PACIFIC LEGAL FOUNDATION

930G STREET
SACRAMENTO,CA95814 		  501(c)(3) CHARITABLE 2,000

SAN DIEGO YOUGH SERVICES

3255 WING ST
SAN DIEGO,CA92110 		  501(c)(3) CHARITABLE 2,000

PEWABIC POTTERY

10125 E JEFFERSON AVE
DETROIT,MI48214 		  501(c)(3) CHARITABLE 2,000

PINE REST FOUNDATION

300 68TH STREET SE PO BOX 165
GRAND RAPIDS,MI49501 		  501(c)(3) CHARITABLE 1,000

RESILIANCE

180 N MICHIGAN AVE STE 600
CHICAGO,IL60601 		  501(c)(3) CHARITABLE 1,000

SAFE HAVEN MINISTRIES INC

2627 BIRCHCREST DR SE
GRAND RAPIDS,MI49506 		  501(c)(3) RELIGIOUS 1,000

SCIENCE & ENGINEERING FAIR OF DETROIT

P O BOX 158
FARMINGTON,MI48332 		  501(c)(3) EDUCATION 2,000

ST BALDRICK'S FOUNDATION

13333 S MAYFOWER AVENUE 400
MONROVIA,CA91016 		  501(c)(3) CHARITABLE 1,000

SAINT JOSEPH MERCY OAKLAND

FUND DEVELOPMENT 44405 WOODWARD AVE
PONTIAC,MI48341 		  501(c)(3) CHARITABLE 5,000

UNIVERSITY OF NOTRE DAME

1100 GRACE HALL
NOTRE DAME,IN46556 		  501(c)(3) EDUCATION 5,000

WALNUT CREEK PTSA

7601 WALNUT LAKE RD
WEST BLOOMFIELD,MI48323 		  501(c)(3) CHARITABLE 300

WELLSPRING FIATH BASED YOUTH DEV

16743 LAMPHERE
DETROIT,MI48219 		  501(c)(3) CHARITABLE 2,000

SPECIAL OLYMPICS OF MICHIGAN INC

CENTRAL MICHIGAN UNIVERSITY
MT PLEASANT,MI48859 		  501(c)(3) CHARITABLE 1,500

SPECTRUM HEALTH FOUNDATION - NURSING

100 MICHIGAN ST NE MC004
GRAND RAPIDS,MI49503 		  501(c)(3) CHARITABLE 7,000


  501(c)(3) CHARITABLE 0

SPRING ARBOR UNIVERSITY

106 E MAIN ST
SPRING ARBOR,MI49283 		  501(c)(3) EDUCATIONAL 5,000

SPRING HILL CAMPS

PO BOX 100
EVART,MI49631 		  501(c)(3) CHARITABLE 3,000

WRCJ

1 CLOVER CT
WIXOM,MI48939 		  501(c)(3) CHARITABLE 2,000

THE BEAUMONT FOUNDATION

3711 WEST 13 MILE RD
ROYAL OAK,MI48073 		  501(c)(3) CHARITABLE 2,000

THE HERITAGE FOUNDATION

214 MASSACHUSETTS AVE NE
WASHINGTON,DC20002 		  501(c)(3) CHARITABLE 10,000

THE LEADERSHIP INSTITUTE

STEVEN PJ WOOD BUILDING 1101 NORTH
ARLINGTON,VA22201 		  501(c)(3) EDUCATIONAL 2,000

TRAILS EDGE CAMP (U OF M MOTT CHILDREN'S HOSPITAL)

1540 E HOSPITAL DR
ANN ARBOR,MI48109 		  501(c)(3) CHARITABLE 2,000

TRI-CITIES AREA HABITAT FOR HUMANITY

600 S BEACON BLVD STE C
GRAND HAVEN,MI49417 		  501(c)(3) CHARITABLE 1,000

TRI-CITIES HISTORICAL MUSEUM

200 WASHINGTON AVE DEPOT BUILDING O
GRAND HAVEN,MI49417 		  501(c)(3) CHARITABLE 2,000

UNIVERSITY OF DETROIT JESUIT HS ACADEMY

8400 S CANBRIDGE AVE
DETROIT,MI48221 		  501(c)(3) EDUCATIONAL 5,000

UNIVERSITY OF MICHIGAN

GIFT AND RECORDS ADMINITRATION 3003
ANN ARBOR,MI48109 		  501(c)(3) EDUCATION/ATHLETICS 2,500


      0

VAN ANDEL INSITUTE

333 BOSTWICK AVE NE
GRAND RAPIDS,MI49503 		  501(c)(3) CHARITABLE 10,000


      0


      0


      0

WEST MICHIGAN SYMPHONY

360 W WESTERN AVE STE 200 THE BLOCK
MUSKEGON,MI49440 		  501(c)(3) CHARITABLE 5,000

WESTMINSTER CHURCH

17567 HUBBELL
DETROIT,MI48235 		  501(c)(3) RELIGIOUS 5,000


      0

WRCJ

1 CLOVER CT
WIXOM,MI48939 		  501(c)(3) CHARITABLE 100
Total .................................right arrow 3a 548,725
bApproved for future payment

VAN ANDEL INSTITUTE
333 BOSTWICK AVENUE NE
GRAND RAPIDS,MI49503 		  501(c)(3) MEDICAL RESEARCH 20,000

      0

NEW ERA CHRISTIAN SCHOOL
1901 OAK AVENUE
NEW ERA,MI49446 		  501(c)(c) RELIGIOUS/EDUCATION 20,000

ALLENDALE CHRISTIAN SCHOOL
11050 64TH AVENUE
ALLENDALE,MI49401 		  501(c)(3) RELIGIOUS/EDUCATION 20,000

GRAND VALLEY STATE UNIVERSITY NURSING SCHOLARSHIP
P O BOX 1945
GRAND RAPIDS,MI49501 		  501(c)(3 EDUCATION 55,000
Total ................................. right arrow 3b 115,000
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 ....     14 208,940  
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 ............ 		    14 307,769 307,769
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue: a
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) ..   516,709 307,769
13Total. Add line 12, columns (b), (d), and (e)..................
13
824,478
(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.)
8 Capital gain increases the amount of contributions that will be made in the future.
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:  
Part VI Line 7 -Original Return Overpayment: -3,460


Form 990PF - Special Condition Description:
Special Condition Description

Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

TY 2023 GainLossSaleOtherAssetsSch
Name:
THE SAMUEL L WESTERMAN FOUNDATION
EIN:
23-7108795
Name Date Acquired How Acquired Date Sold Purchaser Name Gross Sales Price Basis Basis Method Sales Expenses Total (net) Accumulated Depreciation
Vanguard Growth Index Fund   Purchased 2023-12   200,000 24,827     175,173  
Vanguard Inflation Protect   Purchased     150,000 161,213     -11,213  
Vanguard Inter-Term Bond   Purchased 2023-10   50,000 55,365     -5,365  
Vanguard Small-Cap Value 2019-12 Purchased 2023-03   100,000 41,370     58,630  
Vanguard Value Index 2019-12 Purchased 2023-03   200,000 109,456     90,544  

TY 2023 OtherExpensesSchedule
Name:
THE SAMUEL L WESTERMAN FOUNDATION
EIN:
23-7108795
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
Michigan Annual Report 20      
Charitable Events 2,648     2,648
Office Expense 702      
Rent 1,600      
Bank Charges 558      


TY 2023 OtherIncreasesSchedule
Name:
THE SAMUEL L WESTERMAN FOUNDATION
EIN:
23-7108795
Description Amount
Rounding adjustment 1


TY 2023 TaxesSchedule
Name:
THE SAMUEL L WESTERMAN FOUNDATION
EIN:
23-7108795
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
Excise Tax 3,460 3,460