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
PAIDEIA FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address)10040 E HAPPY VALLEY RD UNIT 284
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
SCOTTSDALE, AZ85255
A Employer identification number

81-4269305
B Telephone number (see instructions)

(402) 390-9500
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$11,380,602J 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 1,292 1,292  
4 Dividends and interest from securities... 346,554 316,554  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 16,163
b Gross sales price for all assets on line 6a 8,862,029
7 Capital gain net income (from Part IV, line 2)... 16,163
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule).......      
12 Total. Add lines 1 through 11........ 364,009 334,009  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0 0   0
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
119 59   60
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
5,875 2,938   2,937
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
69,298 69,298   0
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
17,799 3,715   0
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
483 0   0
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 93,574 76,010   2,997
25 Contributions, gifts, grants paid....... 609,750 609,750
26 Total expenses and disbursements. Add lines 24 and 25 703,324 76,010   612,747
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -339,315
b Net investment income (if negative, enter -0-) 257,999
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............. 149,629 48,021 48,021
2 Savings and temporary cash investments.........   777,898 777,898
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow        
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) right arrow  
Less: allowance for doubtful accounts right arrow        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule) 0 Click to see attachment
List of Attached Documents:
// Content
1,528,071 		1,491,304
b Investments—corporate stock (attach schedule)....... 2,707,346 Click to see attachment
List of Attached Documents:
// Content
3,481,128 		4,027,572
c Investments—corporate bonds (attach schedule)....... 6,403,113 Click to see attachment
List of Attached Documents:
// Content
5,200,098 		4,965,976
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).......... 2,070,104 Click to see attachment
List of Attached Documents:
// Content
64,182 		69,831
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) 11,330,192 11,099,398 11,380,602
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........ 0 0
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds 11,330,192 11,099,398
29 Total net assets or fund balances (see instructions)..... 11,330,192 11,099,398
30 Total liabilities and net assets/fund balances (see instructions). 11,330,192 11,099,398
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
11,330,192
2
Enter amount from Part I, line 27a .....................
2
-339,315
3
Other increases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
3
108,521
4
Add lines 1, 2, and 3 ..........................
4
11,099,398
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
11,099,398
Form 990-PF (2023)
Form 990-PF (2023)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)		 (b)
How acquired
P—Purchase
D—Donation 		(c)
Date acquired
(mo., day, yr.) 		(d)
Date sold
(mo., day, yr.)
1 a PUBLICLY TRADED SECURITIES      
b CAPITAL GAINS DIVIDENDS P    
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 8,862,020   8,845,866 16,154
b 9     9
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       16,154
b       9
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 16,163
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 3,586
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 3,586
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 3,586
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 4,000
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 4,000
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8 5
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 10 409
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow409 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 arrowNE
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 arrowGEORGE LITTLE Telephone no.right arrow (402) 578-7430

Located atright arrow10040 E HAPPY VALLEY RD UNIT 284SCOTTSDALEAZ ZIP+4right arrow85255
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
GEORGE LITTLE PRESIDENT/TREASURER
1.00 		0 0 0
10040 E HAPPY VALLEY RD UNIT 284
SCOTTSDALE,AZ85255
ANNALAURA LITTLE VICE PRESIDENT/SECRETARY
1.00 		0 0 0
10040 E HAPPY VALLEY RD UNIT 284
SCOTTSDALE,AZ85255
DANIEL LITTLE DIRECTOR
1.00 		0 0 0
10040 E HAPPY VALLEY RD UNIT 284
SCOTTSDALE,AZ85255
GRANT LITTLE DIRECTOR
1.00 		0 0 0
10040 E HAPPY VALLEY RD UNIT 284
SCOTTSDALE,AZ85255
MICHELLE YATES DIRECTOR
1.00 		0 0 0
10040 E HAPPY VALLEY RD UNIT 284
SCOTTSDALE,AZ85255
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
TD AMERITRADE INVESTMENT SERVICES 52,207
PO BOX 2209
OMAHA,NE68103
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
11,145,032
b
Average of monthly cash balances.......................
1b
393,365
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
11,538,397
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
11,538,397
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
173,076
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
11,365,321
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
568,266
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
568,266
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
3,586
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
3,586
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
564,680
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
564,680
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
564,680
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
612,747
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
612,747
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 7 564,680
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only....... 0
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2022:
a From 2018...... 600,755
b From 2019...... 18,649
c From 2020...... 9,333
d From 2021...... 179,201
e From 2022...... 109,497
f Total of lines 3a through e ........ 917,435
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 612,747
a Applied to 2022, but not more than line 2a 0
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..... 564,680
e Remaining amount distributed out of corpus 48,067
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 5 965,502
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) ... 		600,755
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		364,747
10 Analysis of line 9:
a Excess from 2019.... 18,649
b Excess from 2020.... 9,333
c Excess from 2021.... 179,201
d Excess from 2022.... 109,497
e Excess from 2023.... 48,067
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).)
GEORGE LITTLE
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

ALLIANCE DEFENDING FREEDOM

15100 N 90TH STREET
SCOTTSDALE,AZ85260 		  PC CHARITABLE 5,000

AMERICAN HEART ASSOCIATION

7272 GREENVILLE AVENUE
DALLAS,TX75231 		  PC CHARITABLE 2,500

APOLOGIA CHURCH

1014 E VISTA DEL CERRO DRIVE
TEMPE,AZ85281 		  PC CHARITABLE 10,000

ASSURE WOMEN'S CENTER

6510 SORENSEN WAY
OMAHA,NE68152 		  PC CHARITABLE 38,500

AVENUE SCHOLARS FOUNDATION

2121 N 117TH AVENUE SUITE 220
OMAHA,NE68164 		  PC CHARITABLE 10,000

BELLEVUE UNIVERSITY

1000 GALVIN RD S
BELLEVUE,NE68005 		  PC CHARITABLE 20,000

BIG BROTHERS BIG SISTERS

1209 HARNEY ST 110
OMAHA,NE68102 		  PC CHARITABLE 5,000

BOYS AND GIRLS CLUBS OF THE MIDLANDS

10831 OLD MILL RD STE 400
OMAHA,NE68154 		  PC CHARITABLE 500

CASTLE PINES SCHOLARSHIP FOUNDATION

1000 HUMMINGBIRD DR
CASTLE ROCK,CO80108 		  PC CHARITABLE 2,000

CHRIST CHURCH OMAHA

112 S 92ND ST
OMAHA,NE68114 		  PC CHARITABLE 210,000

COLUMBUS & LIVING WATER RESCUE MISSION

1112 15TH STREET
COLUMBUS,NE68601 		  PC CHARITABLE 15,000

CORAM DEO CHURCH COMMUNITY

8787 PACIFIC ST
OMAHA,NE68114 		  PC CHARITABLE 25,000

FOOD BANK FOR THE HEARTLAND

10525 J STREET
OMAHA,NE68127 		  PC CHARITABLE 10,000

GREATER OMAHA YOUTH FOR CHRIST

5062 S 108TH STREET BOX 160
OMAHA,NE68137 		  PC CHARITABLE 10,000

HABITAT FOR HUMANITY OMAHA

1701 N 24TH STREET
OMAHA,NE68110 		  PC CHARITABLE 25,000

HSLDA

PO BOX 5000
PURCELLVILLE,VA20134 		  PC CHARITABLE 2,500

KNIGHTS OF AKSARBEN FOUNDATION

7101 MERCY ROAD SUITE 320
OMAHA,NE68106 		  PC CHARITABLE 5,000

LEEDS HISTORICAL SOCIETY

PO BOX 465
LEEDS,AL35094 		  PC CHARITABLE 2,500

LEEDS OUTREACH

PO BOX 192
LEEDS,AL35094 		  PC CHARITABLE 2,500

LEEDS PRESBYTERIAN CHURCH

8317 FIRST AVENUE PO BOX 98
LEEDS,AL35094 		  PC CHARITABLE 10,000

LOGOS SCHOOL

110 BAKER STREET
MOSCOW,ID83843 		  PC CHARITABLE 25,000

MAKE-A-WISH NEBRASKA

1005 S 107 AVE SUITE 102
OMAHA,NE68114 		  PC CHARITABLE 3,000

NEBRASKA GREATS FOUNDATION

5010 UNDERWOOD AVE
OMAHA,NE68132 		  PC CHARITABLE 10,000

NEBRASKA HOCKEY ASSOCIATION

21305 GREENBRIER DR
ELKHORN,NE68022 		  PC CHARITABLE 8,000

NEBRASKA HUMANE SOCIETY

8929 FORT STREET
OMAHA,NE68134 		  PC CHARITABLE 1,000

NEW SAINT ANDREWS CHURCH

405 S MAIN ST
MOSCOW,ID83843 		  PC CHARITABLE 60,000

OMAHA HOCKEY CLUB

PO BOX 684
OMAHA,NE68010 		  PC CHARITABLE 8,500

PAPILLION AREA LIONS FOUNDATION

PO BOX 460832
PAPILLION,NE68046 		  PC CHARITABLE 250

SEAL FAMILY FOUNDATION

300 CARLSBAD VILLAGE DR SUITE
108A-361
CARLSBAD,CA92008 		  PC CHARITABLE 5,000

STATE OF ALABAMA ENGINEERING HALL OF FAME

PO BOX 870200
TUSCALOOSA,AL35487 		  PC CHARITABLE 1,250

TAU BETA PI

PO BOX 2697
KNOXVILLE,TN37901 		  PC CHARITABLE 250

TEAM WALKER INC

373 COMMUNIPAW AVENUE
JERSEY CITY,NJ07304 		  PC CHARITABLE 1,000

THE DURHAM MUSEUM

801 S 10TH STREET
OMAHA,NE68108 		  PC CHARITABLE 1,500

THE SALVATION ARMY

10755 BURT STREET
OMAHA,NE68114 		  PC CHARITABLE 2,500

THE SPERAVITA INSTITUTE

PO BOX 34158
OMAHA,NE68134 		  PC CHARITABLE 5,000

TRINITY CLASSICAL ACADEMY

800 N FRONT ST
WATERLOO,NE68069 		  PC CHARITABLE 56,500

TUNNEL TO TOWERS FOUNDATION

2361 HYLAN BLVD
STATEN ISLAND,NY10306 		  PC CHARITABLE 10,000
Total .................................right arrow 3a 609,750
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 1,292  
4 Dividends and interest from securities ....     14 346,554  
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 16,163  
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) .. 0 364,009 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
364,009
(See worksheet in line 13 instructions to verify calculations.)
Part XV-B
Relationship of Activities to the Accomplishment of Exempt Purposes
Line No.
DownArrow 		Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to
the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
instructions.)
Form 990-PF (2023)
Form 990-PF (2023)
Page 13
Part XVI
Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
1
Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
Yes
No
a
Transfers from the reporting foundation to a noncharitable exempt organization of:
(1) Cash...................................
1a(1)
 
No
(2) Other assets.................................
1a(2)
 
No
b
Other transactions:
(1) Sales of assets to a noncharitable exempt organization....................
1b(1)
 
No
(2) Purchases of assets from a noncharitable exempt organization..................
1b(2)
 
No
(3) Rental of facilities, equipment, or other assets.......................
1b(3)
 
No
(4) Reimbursement arrangements...........................
1b(4)
 
No
(5) Loans or loan guarantees.............................
1b(5)
 
No
(6) Performance of services or membership or fundraising solicitations................
1b(6)
 
No
c
Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
1c
 
No
d
If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
(a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
2a
Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
b
If "Yes," complete the following schedule.

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


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


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description

TY 2023 AccountingFeesSchedule
Name:
PAIDEIA FOUNDATION
EIN:
81-4269305
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING FEES 5,875 2,938   2,937

TY 2023 InvestmentsCorpBondsSchedule
Name:
PAIDEIA FOUNDATION
EIN:
81-4269305
Name of Bond End of Year Book Value End of Year Fair Market Value
QUALCOMM INC 196,438 198,088
PHILIP MORRIS IN 254,045 245,378
THE ESTEE LAUDER 207,617 194,268
THE BOEING CO 194,396 192,927
GOLDMAN SACHS INT 225,015 220,654
INTERNTNL BUSINE 305,670 292,094
EXXON MOBIL COR 290,928 281,521
SOUTHERN CALIF GA 213,500 214,477
ALPHABET INC. 298,468 292,891
AMERICAN HONDA FI 328,396 321,279
FLOWERS FOODS, IN 300,351 285,885
MICROSOFT CORP 462,179 438,349
APPLE INC. 315,832 311,331
CME GROUP INC. 141,575 122,126
WALMART INC. 342,250 321,025
DUKE ENERGY FLORI 208,228 194,344
SHELL INTERNTN 3.875% 261,190 245,901
JOHNSON & JOHNSO 397,155 347,337
MURPHY OIL USA 106,850 94,375
THE GOLDMAN SACHS G 150,015 151,726

TY 2023 InvestmentsCorpStockSchedule
Name:
PAIDEIA FOUNDATION
EIN:
81-4269305
Name of Stock End of Year Book Value End of Year Fair Market Value
A-MARK PRECIOUS METL 174,743 164,016
ALPHABET INC. 105,084 253,674
ALTRIA GROUP INC 15,798 15,370
AMAZON.COM INC 118,389 212,716
APPLE INC 226,408 445,899
BAYERISCHE MOTOREN WER 33,565 34,317
BLACKSTONE INC 13,505 15,318
CAMECO CORP 29,976 39,652
CARDINAL HEALTH INC 18,191 34,070
CASEYS GEN STORES 26,825 30,771
CELSIUS HOLDINGS INC 22,457 23,335
CHENIERE ENERGY INC 16,469 16,559
COMCAST CORP 18,970 20,039
COMMERCIAL METALS CO 41,473 45,586
COSTCO WHOLESALE CO 39,881 43,565
DEERE & CO 60,705 64,379
DIAMOND OFFSHR DRILL 91,214 88,881
DUKE ENERGY CORP 23,292 24,454
EXPEDITORS INTL WASH 49,539 51,770
FTI CONSULTING INC 55,120 57,754
FLEX LTD 69,257 80,658
FLUTTER ENTERTAINM 17,519 22,662
FORTESCUE METLS 17,061 17,893
FRANCO NEVADA CORP 252,201 203,780
GRUPO AEROPUERTO DEL PF 51,347 47,309
HALLIBURTON CO HLDG 10,008 9,977
HF SINCLAIR CORP 34,773 42,066
INNOVIVA INC 24,839 26,161
INTERDIGITAL INC. 24,904 25,290
JAPAN EXCHANGE GROUP 19,584 24,299
JBS S A 51,236 63,280
JOHNSON & JOHNSON 57,652 72,884
JPMORGAN CHASE & CO 19,931 21,433
KB FINL GROUP INC 12,758 13,404
KT CORP 8,513 9,798
KUEHNE & NAGEL INTERNT 56,854 64,472
LOCKHEED MARTIN CORP 19,679 19,943
MCDONALDS CORP 28,702 29,651
MICHELIN COMPAGNIE 36,601 41,829
MICROSOFT CORP 62,930 63,551
NVIDIA CORP 42,220 45,065
O REILLY AUTOMOTIVE 32,175 33,253
ORLA MINING LTD NEW 35,409 32,741
PETROLEO BRASILEIRO 24,637 26,909
POSCO HOLDINGS INC 16,678 16,169
RAYMOND JAMES FINL 17,291 18,286
SANMINA CORP 53,943 52,192
SCHLUMBERGER LTD 13,695 14,103
SOUTHERN CO 29,081 28,749
SPROTT INC 60,345 57,613
SUNCOR ENERGY INC 33,698 33,097
SUZUKI MOTOR CO 34,985 36,968
SWISS RE LTD 24,910 24,876
TERNIUM SA 11,314 10,702
UNIVERSAL INS HLDGS 32,292 41,772
VITESSE ENERGY INC 31,861 29,836
WINMARK CORP 11,923 15,449
WINNEBAGO INDUSTRIES 25,326 26,164
WOORI FINL GROUP 24,333 26,171
3M CO 66,852 73,900
COMMUNICAT SVS SLCT SEC 17,714 18,674
ISHARES US HEALTHCARE 23,160 24,044
ISHARES 0 TO 3 MNTH 110,301 109,896
ISHARES 1-3 YEAR TREASRY 205,009 204,362
SPDR BLOOMBERG 1 3 MNTH 373,113 372,506
SPDR GOLD SHARES ETF 20,031 20,455
VANGUARD SHORT TERM 50,879 51,155

TY 2023 InvestmentsGovtObligationsSch
Name:
PAIDEIA FOUNDATION
EIN:
81-4269305
US Government Securities - End of Year Book Value:

624,093
US Government Securities - End of Year Fair Market Value:

628,934
State & Local Government Securities - End of Year Book Value:


903,978
State & Local Government Securities - End of Year Fair Market Value:


862,370


TY 2023 InvestmentsOtherSchedule2
Name:
PAIDEIA FOUNDATION
EIN:
81-4269305
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
PLAINS ALL AMERICAN P LP AT COST 16,607 16,195
PROLOGIS INC AT COST 21,996 24,661
PUBLIC STORAGE AT COST 25,579 28,975

TY 2023 LegalFeesSchedule
Name:
PAIDEIA FOUNDATION
EIN:
81-4269305
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
LEGAL FEES 119 59   60


TY 2023 OtherExpensesSchedule
Name:
PAIDEIA FOUNDATION
EIN:
81-4269305
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
MISCELLANEOUS EXPENSES 483 0   0


TY 2023 OtherIncreasesSchedule
Name:
PAIDEIA FOUNDATION
EIN:
81-4269305
Description Amount
COST BASIS ADJUSTMENT 108,521


TY 2023 OtherProfessionalFeesSchedule
Name:
PAIDEIA FOUNDATION
EIN:
81-4269305
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INVESTMENT FEES 69,298 69,298   0


TY 2023 TaxesSchedule
Name:
PAIDEIA FOUNDATION
EIN:
81-4269305
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FEDERAL EXCISE TAXES 14,084 0   0
FOREIGN TAXES PAID 3,715 3,715   0