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
GARDEN HOMES FUND
 
Number and street (or P.O. box number if mail is not delivered to street address)29 KNAPP STREET
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
STAMFORD, CT06907
A Employer identification number

06-1043730
B Telephone number (see instructions)

(203) 348-2200
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$55,266,002J 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 24,086 24,086  
4 Dividends and interest from securities...      
5a Gross rents............ 2,844,706 2,844,706  
b Net rental income or (loss) 925,802
6a Net gain or (loss) from sale of assets not on line 10  
b Gross sales price for all assets on line 6a  
7 Capital gain net income (from Part IV, line 2)... 0
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
2,297,900 2,198,848 99,052
12 Total. Add lines 1 through 11........ 5,166,692 5,067,640 99,052
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0 0 0 0
14 Other employee salaries and wages...... 104,169 97,169 4,162 2,837
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
10,600 0 6,303 4,297
b Accounting fees (attach schedule).......        
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
279,267 279,267 0 0
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
443,873 388,731 16,748 18,394
19 Depreciation (attach schedule) and depletion... Click to see attachment
List of Attached Documents:
// Content
154,318 101,980 52,339
20 Occupancy.............. 67,967 0 40,327 27,640
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
1,052,421 1,051,767 -20,827 265
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 2,112,615 1,918,914 99,052 53,433
25 Contributions, gifts, grants paid....... 903,150 903,150
26 Total expenses and disbursements. Add lines 24 and 25 3,015,765 1,918,914 99,052 956,583
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 2,150,927
b Net investment income (if negative, enter -0-) 3,148,726
c Adjusted net income (if negative, enter -0-)... 0
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2023)
Form 990-PF (2023)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.) 		Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing............. 307,965 129,954 129,954
2 Savings and temporary cash investments.........      
3 Accounts receivable right arrow116,442
Less: allowance for doubtful accounts right arrow     116,442 116,442
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) right arrow  
Less: allowance for doubtful accounts right arrow        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule).......      
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis right arrow5,694,002
Less: accumulated depreciation (attach schedule) right arrow3,324,717 2,287,246 Click to see attachment
List of Attached Documents:
// Content
2,369,285 		8,887,653
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 13,436,093 Click to see attachment
List of Attached Documents:
// Content
12,569,023 		34,956,491
14 Land, buildings, and equipment: basis right arrow7,359,059
Less: accumulated depreciation (attach schedule) right arrow64,533 380,400 Click to see attachment
List of Attached Documents:
// Content
7,294,526 		7,294,526
15 Other assets (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
6,804,290 		Click to see attachment
List of Attached Documents:
// Content
3,880,936 		Click to see attachment
List of Attached Documents:
// Content
3,880,936
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 23,215,994 26,360,166 55,266,002
Liabilities 17 Accounts payable and accrued expenses.......... 38,035  
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons   1,000,000
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
186,188 		Click to see attachment
List of Attached Documents:
// Content
217,468
23 Total liabilities (add lines 17 through 22)......... 224,223 1,217,468
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........ 6,309,769 6,309,769
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds 16,682,002 18,832,929
29 Total net assets or fund balances (see instructions)..... 22,991,771 25,142,698
30 Total liabilities and net assets/fund balances (see instructions). 23,215,994 26,360,166
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
22,991,771
2
Enter amount from Part I, line 27a .....................
2
2,150,927
3
Other increases not included in line 2 (itemize) right arrow
3
0
4
Add lines 1, 2, and 3 ..........................
4
25,142,698
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
25,142,698
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 43,767
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 43,767
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 43,767
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 37,242
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 25,000
d Backup withholding erroneously withheld .......... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 62,242
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. Click to see attachment
List of Attached Documents:
// Content
8 197
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 18,278
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow18,278 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 arrowCT
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 arrowRICHARD K FREEDMAN Telephone no.right arrow (203) 348-2200

Located atright arrow29 KNAPP STREETSTAMFORDCT ZIP+4right arrow06907
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
JANE FREEDMAN TRUSTEE
0.00 		0 0 0
1 FRANKLIN ST 4603
BOSTON,MA02110
RICHARD FREEDMAN TRUSTEE
0.00 		0 0 0
115 HAVILAND RD
STAMFORD,CT06903
DEBORAH FREEDMAN TRUSTEE
0.00 		0 0 0
59 OLD HARTFORD TURNPIKE
HAMDEN,CT06517
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 CONSTRUCTION COSTS AT 1114 HOPE ST., STAMFORD, CT TO CONSTRUCT AN APARTMENT DEVELOPMENT TO PROVIDE 100% AFFORDABLE HOUSING TO LOW AND VERY LOW INCOME RESIDENTS. TO RELIEVE THE POOR AND DISTRESSED. 1,870,711
2 OPERATION OF TWO 100% AFFORDABLE HOUSING PROJECTS THAT PROVIDE 100% AFFORDABLE HOUSING TO LOW AND VERY LOW INCOME RESIDENTS. TO RELIEVE THE POOR AND DISTRESSED. (EXPENSES REFLECTED ON PAGE 1 COLUMN D) 0
3 CONSTRUCTION COSTS FOR BUILDING AT 122 WILTON RD, WESTPORT, CT 06880 TO CONSTRUCT AN APARTMENT DEVELOPMENT TO PROVIDE 100% AFFORDABLE HOUSING TO LOW AND VERY LOW INCOME RESIDENTS. TO RELIEVE THE POOR AND DISTRESSED. 2,172,397
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 INVESTMENT IN LAND TO PERMIT THE FILING OF LAND USE APPLICATIONS BY THE OPEN COMMUNITIES ALLIANCE (CIVIL RIGHTS ORG) FOR DEVELOPMENT OF HOUSING FOR LOW INCOME FAMILIES IN ACCORDANCE WITH A LEASE WITH OPEN COMMUNITIES DATED JANUARY 1, 2020 AND A PROJECT PLAN DATED MARCH 20, 2019. 0
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
160,784
b
Average of monthly cash balances.......................
1b
476,739
c
Fair market value of all other assets (see instructions)................
1c
46,386,853
d
Total (add lines 1a, b, and c).........................
1d
47,024,376
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
47,024,376
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
705,366
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
46,319,010
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
2,315,951
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
2,315,951
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
43,767
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
43,767
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
2,272,184
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
2,272,184
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
2,272,184
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
956,583
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
4,043,108
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
4,999,691
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 2,272,184
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......  
b From 2019......  
c From 2020......  
d From 2021...... 734,444
e From 2022...... 2,856,870
f Total of lines 3a through e ........ 3,591,314
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 4,999,691
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..... 2,272,184
e Remaining amount distributed out of corpus 2,727,507
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 6,318,821
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		0
c Enter the amount of prior years’ undistributed
income for which a notice of deficiency has
been issued, or on which the section 4942(a)
tax has been previously assessed...... 		0
d Subtract line 6c from line 6b. Taxable amount
—see instructions ........... 		0
e Undistributed income for 2022. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		0
f Undistributed income for 2023. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2024 .......... 		0
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) ....... 		0
8 Excess distributions carryover from 2018 not
applied on line 5 or line 7 (see instructions) ... 		0
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		6,318,821
10 Analysis of line 9:
a Excess from 2019....  
b Excess from 2020....  
c Excess from 2021.... 734,444
d Excess from 2022.... 2,856,870
e Excess from 2023.... 2,727,507
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).)
RICHARD FREEDMAN
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

ADIRONDACK COUNCIL

PO BOX D-2
ELIZABETHTOWN,NY129329989 		N/A PUBLIC DONATION 2,500

AMERICAN WHITEWATER

PO BOX 1540
CULLOWHEE,NC28723 		N/A PUBLIC DONATION 1,000

APPALACHIAN MOUNTAIN CLUB

10 CITY SQUARE
BOSTON,MA02129 		N/A PUBLIC DONATION 5,000

BARTLETT ARBORETUM

151 BROOKDALE ROAD
STAMFORD,CT06903 		N/A PUBLIC DONATION 25,000

CHILDCARE LEARNING CENTERS

64 PALMERS HILL ROAD
STAMFORD,CT06902 		N/A PUBLIC DONATION 15,000

CHILD GUIDANCE CENTER OF SCT

103 WEST BROAD STREET
STAMFORD,CT06902 		N/A PUBLIC DONATION 15,000

COLUMBUS HOUSE

586 ELLA T GRASSO BLVD
NEW HAVEN,CT06519 		N/A PUBLIC DONATION 25,000

CONNECTICUT FOOD SHARE

2 RESEARCH PARKWAY
WALLINGFORD,CT06492 		N/A PUBLIC DONATION 10,000

CURTAIN CALL INC

1349 NEWFIELD AVENUE
STAMFORD,CT06905 		N/A PUBLIC DONATION 10,000

DOWNTOWN EVENING SOUP KITCHEN

PO BOX 1478
NEW HAVEN,CT065061478 		N/A PUBLIC DONATION 35,000

FAMILY CENTERS INC

60 PALMERS HILL ROAD
STAMFORD,CT06902 		N/A PUBLIC DONATION 15,000

FOOD BANK OF LOWR FAIRFLD CNTY

461 GLENBROOK ROAD
STAMFORD,CT06906 		N/A PUBLIC DONATION 8,500

FRENCHMANS CREEK CHARITIES

13495 TOURNAMENT DRIVE
PALM BEACH GARDENS,FL334101299 		N/A PUBLIC DONATION 2,500

JEWISH COMMUNITY CENTER

1035 NEWFIELD AVENUE
STAMFORD,CT06905 		N/A PUBLIC DONATION 10,000

SCHOKE JEWISH FAMILY SERVICE

196 GREYROCK PLACE
STAMFORD,CT06901 		N/A PUBLIC DONATION 35,000

MIAMI CITY BALLET

2200 LIBERTY AVENUE
MIAMI BEACH,FL33139 		N/A PUBLIC DONATION 3,000

NEW YORK CITY BALLET

20 LINCOLN CENTER
NEW YORK,NY10023 		N/A PUBLIC DONATION 5,000

PACIFIC HOUSE

597 PACIFIC STREET 5814
STAMFORD,CT06902 		N/A PUBLIC DONATION 15,000

PERSON-TO-PERSON

1864 POST ROAD
DARIEN,CT06820 		N/A PUBLIC DONATION 15,000

PLANNED PARENTHOOD OF SOUTH FLORIDA

2300 NORTH FLORIDA MANGO ROAD
WEST PALM BEACH,FL33409 		N/A PUBLIC DONATION 25,000

REGIONAL FOOD BANK OF NENY

965 ALBANY-SHAKER ROAD
LATHAM,NY12110 		N/A PUBLIC DONATION 5,000

STAMFORD MUSEUM & NATURE CENTR

39 SCOFIELDTOWN ROAD
STAMFORD,CT069034096 		N/A PUBLIC DONATION 25,000

ORCHESTRA LUMOS

ONE STAMFORD PLAZA
STAMFORD,CT069013237 		N/A PUBLIC DONATION 15,000

THIRTEEN-WNET

450 WEST 33RD STREET
NEW YORK,NY100012605 		N/A PUBLIC DONATION 1,500

NATIONAL DANCE INSTITUTE

217 WEST 147 STREET
NEW YORK,NY10039 		N/A PUBLIC DONATION 1,000

NEW HAVEN READS

45 BRISTOL STREET
NEW HAVEN,CT06511 		N/A PUBLIC DONATION 15,000

ST JUDE'S CHILDRENS RESEARCH HOSPITAL

501 ST JUDE PLACE
MEMPHIS,TN38105 		N/A PUBLIC DONATION 2,000

NEW NEIGHBORHOODS INC

76 PROGRESS DRIVE
STAMFORD,CT06902 		N/A PUBLIC DONATION 10,000

BOYS & GIRLS CLUB OF STAMFORD

347 STILLWATER AVENUE
STAMFORD,CT06905 		N/A PUBLIC DONATION 15,500

FOOD BANK OF CENTRAL NEW YORK

7066 INTERSTATE ISLAND ROAD
SYRACUSE,NY13209 		N/A PUBLIC DONATION 5,000

FULFILL

3300 ROUTE 66
NEPTUNE,NJ07753 		N/A PUBLIC DONATION 5,000

COMMUNITY FOOD BANK OF NEW JERSEY

31 EVANS TERMINAL
HILLSIDE,NJ07205 		N/A PUBLIC DONATION 5,000

JUPITER MEDICAL CENTER

1230 SOUTH OLD DIXIE HIGHWAY
JUPITER,FL33458 		N/A PUBLIC DONATION 1,800

INSPIRICA

141 FRANKLIN STREET
STAMFORD,CT06901 		N/A PUBLIC DONATION 25,000

PLANNED PARENTHOOD OF SOUTHERN NEW ENGLAND

345 WHITNEY AVENUE
NEW HAVEN,CT06511 		N/A PUBLIC DONATION 150,500

STAMFORD ALL-SCHOOL MUSICAL

381 HIGH RIDGE ROAD
STAMFORD,CT06905 		N/A PUBLIC DONATION 40,000

FERGUSON LIBRARY

1 PUBLIC LIBRARY PLAZA
STAMFORD,CT06904 		N/A PUBLIC DONATION 5,000

OPEN COMMUNITIES ALLIANCE

75 CHARTER OAK AVE
HARTFORD,CT06106 		N/A PUBLIC DONATION 100,000

NEW COVENANT CENTER

174 RICHMOND HILL AVENUE
STAMFORD,CT06902 		N/A PUBLIC DONATION 10,000

LEAP

31 JEFFERSON STREET
NEW HAVEN,CT06511 		N/A PUBLIC DONATION 15,000

PALM BEACH OPERA

1800 SOUTH AUSTRALIAN AVE
WEST PALM BEACH,FL33409 		N/A PUBLIC DONATION 2,500

FUTURE FIVE INC

ATTN LINDA BONENFANT
STAMFORD,CT06901 		N/A PUBLIC DONATION 55,000

FOOD BANK OF THE SOUTHERN TIER

388 UPPER OAKWOOD AVENUE
ELMIRA,NY14903 		N/A PUBLIC DONATION 5,000

SARATOGA COUNTY ECONOMIC OPPORTUNITY COUNCIL

39 BATH STREET
BALLSTON SPA,NY12020 		N/A PUBLIC DONATION 10,000

BALLET SCHOOL OF STAMFORD

100 GREYROCK PLACE UNIT 226
STAMFORD,CT06901 		N/A PUBLIC DONATION 2,000

STAMFORD PUBLIC EDUCATION FOUNDATION

177 BROAD STREET
STAMFORD,CT06901 		N/A PUBLIC DONATION 2,500

CITY OF STAMFORD SUMMER JOBS PROGRAM

ATTN MICHELLE LAPPAS
STAMFORD,CT06901 		N/A PUBLIC DONATION 2,600

LEUKEMIA & LYMPHOMA SOCIETY

3 INTERNATIONAL DRIVE SUITE 200
RYE BROOK,NY10573 		N/A PUBLIC DONATION 1,500

THE CONNECTICUT MIRROR

1049 ASYLUM AVENUE
HARTFORD,CT06105 		N/A PUBLIC DONATION 10,000

NAACP LEGAL DEFENSE FUND

40 RECTOR STREET 5TH FLOOR
NEW YORK,NY10006 		N/A PUBLIC DONATION 5,000

STAMFORD HOSPITAL FOUNDATION

2ND FLOOR
STAMFORD,CT06905 		N/A PUBLIC DONATION 500

CHARLOTTE'S WEB OF PRAYER

C/O CHRIS DEPAOLO
CHESHIRE,CT06410 		N/A PUBLIC DONATION 500

KIDS IN CRISIS

1 SALEM ST
COS COB,CT06807 		N/A PUBLIC DONATION 500

CIRCLE OF CARE

144 DANBURY RD
WILTON,CT06897 		N/A PUBLIC DONATION 500

STAMFORD FIREFIGHTERS BURN FOUNDATION LOCAL 786

629 MAIN STREET
STAMFORD,CT06901 		N/A PUBLIC DONATION 500

HOMES WITH HOPE

PO BOX 631
WESTPORT,CT06881 		N/A PUBLIC DONATION 10,500

THE MICHAEL J FOX FOUNDATION FOR PARKINSON'S RESEARCH

PO BOX 5014
HAGERSTOWN,MD217415014 		N/A PUBLIC DONATION 500

THE WOLVERINE FOUNDATION

2 JUNIPER RIDGE DRIVE
DANBURY,CT06811 		N/A PUBLIC DONATION 500

NEIGHBORHOOD STUDIOS OF FAIRFIELD COUNTY

150 ELM STREET
BRIDGEPORT,CT06608 		N/A PUBLIC DONATION 500

RANCOCAS CONSERVANCY

PO BOX 2188
VINCENTOWN,NJ08088 		N/A PUBLIC DONATION 500

LAWYERS COMMITTEE FOR CIVIL RIGHTS UNDER LAW

PNC BANK C/O LAWYERS COMMITTEE FOR
CIVIL RIGHTS UNDER LAW
MT LAUREL,NJ080543415 		N/A PUBLIC DONATION 5,000

CROSSING THRESHOLDS

PO BOX 446
NEW CANAAN,CT06480 		N/A PUBLIC DONATION 500

ROTARY OF SOUTHEAST FOUNDATION

1511 ROUTE 22
BREWSTER,NY10509 		N/A PUBLIC DONATION 1,000

THE TINY MIRACLES FOUNDATIONINC

2ND FLOOR
DARIEN,CT06820 		N/A PUBLIC DONATION 500

EARTHPLACE

10 WOODSIDE LANE
WESTPORT,CT06880 		N/A PUBLIC DONATION 500

TUNNEL TO TOWERS FOUNDATION

2361 HYLAN BLVD
STATEN ISLAND,NY10306 		N/A PUBLIC DONATION 1,000

THE TOMMY FUND

PO BOX 8295
NEW HAVEN,CT06530 		N/A PUBLIC DONATION 500

CALVARY CHAPEL NAUGATUCK

170 COEN STREET
NAUGATUCK,CT06770 		N/A PUBLIC DONATION 500

SAMARITAN'S PURSE

PO BOX 3000
BOONE,NC28607 		N/A PUBLIC DONATION 500

READY FOR SCHOOL PERU

148 W ROCKS ROAD
NORWALK,CT06851 		N/A PUBLIC DONATION 500

SECOND CHANCE ANIMAL CENTER

C/O MAHAR FUNERAL HOME
BENNINGTON,VT05201 		N/A PUBLIC DONATION 250

PALMYRA BIBLE CHURCH

1206 CANADAIGUA ROAD
PALMYRA,NY14522 		N/A PUBLIC DONATION 10,000

STAMFORD HIGH SCHOOL

55 STRAWBERRY HILL AVENUE
STAMFORD,CT06902 		N/A PUBLIC DONATION 2,500

CHRISTIAN COMMUNITY ACTION

168 DAVENPORT AVENUE
NEW HAVEN,CT06519 		N/A PUBLIC DONATION 25,000

PEN AMERICA

588 BROADWAY SUITE 303
NEW YORK,NY10012 		N/A PUBLIC DONATION 2,500

THE JED FOUNDATION

PO BOX 412945
BOSTON,MA02241 		N/A PUBLIC DONATION 5,000

INTERNATIONAL MOUNTAIN BIKING ASSOCIATION

PO BOX 20280
BOULDER,CO80308 		N/A PUBLIC DONATION 500

EJ'S HEART INC

6 NSTAR DRIVE
SEYMOUR,CT06483 		N/A PUBLIC DONATION 500

ADRIAN DOMINICAN SISTERS

1257 E SIENA HEIGHTS DRIVE
ADRIAN,MI49221 		N/A PUBLIC DONATION 500

CONNECTICUT HUMANE SOCIETY

455 POST ROAD EAST
WESTPORT,CT06880 		N/A PUBLIC DONATION 500

SEYMOUR PINK INC

PO BOX 333
SEYMOUR,CT06483 		N/A PUBLIC DONATION 500

FILLING IN THE BLANKS

346 MAIN AVE SUITE 3A
NORWALK,CT06851 		N/A PUBLIC DONATION 500

ADOPT-A-FAMILY PROGRAM - YWCA

21 FIRST STREET
TROY,NY12180 		N/A PUBLIC DONATION 500

LUCKY DOG REFUGE CT

36 PULASKI STREET
STAMFORD,CT06902 		N/A PUBLIC DONATION 500

THE WOUNDED WARRIOR PROJECT

PO BOX 758516
TOPEKA,KS666758516 		N/A PUBLIC DONATION 1,000

CAPTAIN COMMUNITY HUMAN SERVICES

5 MUNICIPAL PLAZA SUITE 3
CLIFTON PARK,NY12065 		N/A PUBLIC DONATION 500

THE INTERNATIONAL FELLOWSHIP OF CHRISTIANS AND JEWS

303 EAST WACKER DRIVE SUITE 2300
CHICAGO,IL60601 		N/A PUBLIC DONATION 500

STAMFORD PUBLIC SCHOOLS STRAWBERRY HILL PE DEPT

888 WASHINGTON BLVD
STAMFORD,CT06904 		N/A PUBLIC DONATION 500
Total .................................right arrow 3a 903,150
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
aLOW INCOME HOUSING REVENUE     16   99,052
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 24,086  
4 Dividends and interest from securities ....          
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....     16 925,802  
6 Net rental income or (loss) from personal property          
7 Other investment income .....     16 2,198,848  
8 Gain or (loss) from sales of assets other than
inventory ............ 		    16    
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 3,148,736 99,052
13Total. Add line 12, columns (b), (d), and (e)..................
13
3,247,788
(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.)
1A RENTAL INCOME FROM LOW INCOME HOUSING DEVELOPMENTS
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

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

TY 2023 DepreciationSchedule
Name:
GARDEN HOMES FUND
EIN:
06-1043730
Description of Property Date Acquired Cost or Other Basis Prior Years' Depreciation Computation Method Rate /
Life (# of years)		 Current Year's Depreciation Expense Net Investment Income Adjusted Net Income Cost of Goods Sold Not Included
269 HOYT ST 2021-04-01 196,297   L 0 % 0 0 0  
269 HOYT ST 2021-04-01 196,297 12,194 SL 27.500000000000 7,138 0 7,138  
DAVID MARTIN APARTMENTS 2023-10-12 5,966,465   SL 27.500000000000 45,200 0 45,200  
DAVID MARTIN APARTMENTS 2023-10-12 1,000,000   L 0 % 0 0 0  
LAND IMPROVEMENTS 2012-01-01 588,000 411,600 SL 15.000000000000 39,200 39,200 39,200  
LAND 2012-01-01 726,300   L 0 % 0 0 0  
BV B-03 2019-01-01 1,942 280 SL 27.500000000000 71 71 71  
BV E-06 2019-01-01 1,954 281 SL 27.500000000000 71 71 71  
BV E-28 2019-01-01 9,866 1,420 SL 27.500000000000 359 359 359  
BV E-36 2019-01-01 10,212 1,470 SL 27.500000000000 371 371 371  
BV E-56 2019-01-01 1,927 277 SL 27.500000000000 70 70 70  
BV E-62 2019-01-01 1,874 270 SL 27.500000000000 68 68 68  
BV F-02 2019-01-01 6,345 913 SL 27.500000000000 231 231 231  
BV L-33 2019-01-01 6,345 913 SL 27.500000000000 231 231 231  
CA A-72 2019-01-01 10,348 1,490 SL 27.500000000000 376 376 376  
CA A-88 2019-01-01 1,297 187 SL 27.500000000000 47 47 47  
CA B-54 2019-01-01 1,890 272 SL 27.500000000000 69 69 69  
CA C-17 2019-01-01 11,834 1,703 SL 27.500000000000 430 430 430  
BV E-26 2019-01-01 12,008 1,728 SL 27.500000000000 437 437 437  
SG G-25 2020-06-30 5,350 494 SL 27.500000000000 195 195 195  
GRN B-03 2020-06-30 63,717 5,889 SL 27.500000000000 2,317 2,317 2,317  
CA B-36 2020-06-30 40,580 3,751 SL 27.500000000000 1,476 1,476 1,476  
BV E-15 2020-06-30 1,965 182 SL 27.500000000000 71 71 71  
BV E-52 2020-06-30 57,225 5,289 SL 27.500000000000 2,081 2,081 2,081  
BV L-28 2020-06-30 37,831 3,496 SL 27.500000000000 1,376 1,376 1,376  
GRN F-03 2020-06-30 37,103 3,429 SL 27.500000000000 1,349 1,349 1,349  
SG G-08 2020-06-30 1,975 183 SL 27.500000000000 72 72 72  
SG G-07 2021-01-01 45,227 3,221 SL 27.500000000000 1,645 1,645 1,645  
SG G-19 2021-01-01 50,299 3,582 SL 27.500000000000 1,829 1,829 1,829  
BV L-26 2021-01-01 42,479 3,025 SL 27.500000000000 1,545 1,545 1,545  
LAND IMPROVEMENTS 2000-01-01 2,467,089 2,467,089 200DB 5.000000000000 0 0 0  
BUILDING IMPROVEMENTS - FULLY DEPRECIATED 1990-01-01 175,789 175,789 SL 27.500000000000 0 0 0  
BV L-26 2022-01-01 2,234 78 SL 27.500000000000 81 81 81  
BV E-44 2022-01-01 15,307 533 SL 27.500000000000 557 557 557  
BV L-06 2022-01-01 59,736 2,082 SL 27.500000000000 2,172 2,172 2,172  
BV L-08 2022-06-30 64,289 1,266 SL 27.500000000000 2,338 2,338 2,338  
CA A-77 2022-06-30 13,399 264 SL 27.500000000000 487 487 487  
CA B-58 2022-06-30 64,454 1,270 SL 27.500000000000 2,344 2,344 2,344  
CA C-09 2022-06-30 61,265 1,207 SL 27.500000000000 2,228 2,228 2,228  
GRN A-05 2022-06-30 85,691 1,688 SL 27.500000000000 3,116 3,116 3,116  
HEM 24 2022-06-30 41,847 824 SL 27.500000000000 1,522 1,522 1,522  
BV B-01 2022-01-01 88,793 3,094 SL 27.500000000000 3,229 3,229 3,229  
BV B-01 2023-01-01 4,711   SL 27.500000000000 164 164 164  
BV E-44 2023-01-01 37,391   SL 27.500000000000 1,303 1,303 1,303  
BV L-06 2023-01-01 3,683   SL 27.500000000000 128 128 128  
CA C-09 2023-06-30 3,442   SL 27.500000000000 68 68 68  
GRN P-03 2023-01-01 81,591   SL 27.500000000000 2,843 2,843 2,843  
HEM 24 2023-06-30 1,861   SL 27.500000000000 37 37 37  
HEM 26 2023-01-01 50,742   SL 27.500000000000 1,768 1,768 1,768  
SG S-44 2019-06-30 40,564 5,224 SL 27.500000000000 1,475 1,475 1,475  
BV E-54 2019-06-30 40,323 5,193 SL 27.500000000000 1,466 1,466 1,466  
HEM 14 2019-06-30 39,514 5,089 SL 27.500000000000 1,437 1,437 1,437  
SG G-08 2019-06-30 38,986 5,021 SL 27.500000000000 1,418 1,418 1,418  
BV E-15 2019-06-30 38,293 4,932 SL 27.500000000000 1,392 1,392 1,392  
GRN B-04 2019-06-30 36,428 4,692 SL 27.500000000000 1,325 1,325 1,325  
SG G-25 2019-06-30 33,848 4,359 SL 27.500000000000 1,231 1,231 1,231  
GRN C-07 2019-01-01 8,136 1,171 SL 27.500000000000 296 296 296  
GRN D-02 2019-01-01 1,805 260 SL 27.500000000000 66 66 66  
GRN F-08 2019-01-01 1,796 259 SL 27.500000000000 65 65 65  
GRN G-01 2019-01-01 10,943 1,575 SL 27.500000000000 398 398 398  
GRN G-10 2019-01-01 12,257 1,764 SL 27.500000000000 446 446 446  
GRN G-13 2019-01-01 10,530 1,516 SL 27.500000000000 383 383 383  
GRN G-14 2019-01-01 953 137 SL 27.500000000000 35 35 35  
GRN G-21 2019-01-01 2,199 317 SL 27.500000000000 80 80 80  
GRN P-04 2019-01-01 3,298 475 SL 27.500000000000 120 120 120  
GRN S-05 2019-01-01 5,714 822 SL 27.500000000000 208 208 208  
HEM 1 2019-01-01 727 105 SL 27.500000000000 26 26 26  
HEM 11 2019-01-01 1,746 251 SL 27.500000000000 64 64 64  
HEM 23 2019-01-01 727 105 SL 27.500000000000 26 26 26  
SG H-15 2019-01-01 1,962 282 SL 27.500000000000 71 71 71  
SG S-30 2019-01-01 192 28 SL 27.500000000000 7 7 7  
SG S-34 2019-01-01 4,737 682 SL 27.500000000000 172 172 172  
SG S-39 2019-01-01 187 27 SL 27.500000000000 7 7 7  
GRN G-12 2019-01-01 31,505 4,535 SL 27.500000000000 1,146 1,146 1,146  
GRN G-03 2019-01-01 1,285 185 SL 27.500000000000 47 47 47  
HEM 21 2019-01-01 16,105 2,318 SL 27.500000000000 586 586 586  
HEM 20 2019-01-01 16,145 2,324 SL 27.500000000000 587 587 587  
HEM 22 2019-01-01 16,145 2,324 SL 27.500000000000 587 587 587  
BV E-07 2019-01-01 19,469 2,802 SL 27.500000000000 708 708 708  
BV E-19 2019-01-01 28,297 4,073 SL 27.500000000000 1,029 1,029 1,029  
BV F-10 2019-01-01 31,580 4,546 SL 27.500000000000 1,148 1,148 1,148  
CA A-63 2019-01-01 15,331 2,207 SL 27.500000000000 557 557 557  
GRN F-09 2019-01-01 28,759 4,140 SL 27.500000000000 1,046 1,046 1,046  
HEM 25 2019-01-01 26,844 3,864 SL 27.500000000000 976 976 976  
HEM 28 2019-01-01 26,871 3,868 SL 27.500000000000 977 977 977  

TY 2023 GeneralExplanationAttachment
Name:
GARDEN HOMES FUND
EIN:
06-1043730
Identifier Return Reference Explanation
TAXPAYER-OWNED CONTROLLING INTERESTS FORM 990-PF, PART V11-A, LINE 11 THE TAXPAYER OWNED A CONTROLLING INTEREST IN THE FOLLOWING ENTITIES:ENTITY NAME AND ADDRESS EIN#GARDEN HOMES SEASIDE. LP 26-XXX-XX-XXXX KNAPP STSTAMFORD, CT 06907SECOND GARDEN PARK LP 06-XXX-XX-XXXX KNAPP STSTAMFORD, CT 06907LIBERTY HOUSING LP 06-XXX-XX-XXXX KNAPP STSTAMFORD, CT 06907GARDEN HOMES MILLGATE LP 26-XXX-XX-XXXX KNAPP STSTAMFORD, CT 06907GARDEN HOMES NKF LP 56-XXX-XX-XXXX KNAPP STSTAMFORD, CT 06907NONE OF THE INVESTMENTS ARE EXCESS BUSINESS HOLDINGS. ALL ARE PASSIVE INVESTMENTS IN REAL ESTATE.THE TAXPAYER ALSO HELD CONTROLLING INTERESTS IN THE FOLLOWING SINGLE MEMBER LLC'S FORMED TO OWN AND OPERATE REAL ESTATE THAT SATIFIES THE SAFE HARBOR UNDER REVENUE PROCEDURE 96-32:269 HOYT STREET LLC N/A 29 KNAPP ST.STAMFORD, CT XXX-XX-XXXX HOPE STREET LLC 86-XXX-XX-XXXX KNAPP ST.STAMFORD, CT 06907122 WILTON ROAD LLC 88-XXX-XX-XXXX KNAPP ST.STAMFORD, CT 06907
PASSIVE ACTIVITY STATEMENT FORM 990-PF, PART XVI-A THE ACTVITIES OF THE GARDEN HOME FUND ARE PASSIVE. THEY CONSIST OF RECEIVING INCOME FROM INVESTMENTS AND DISTRIBUTING SUCH INCOME TO TO OTHER QUALIFIED CHARITABLE ORGANIZATIONS.

TY 2023 InvestmentsLandSchedule2
Name:
GARDEN HOMES FUND
EIN:
06-1043730
Category/ Item Cost/Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
LAND IMPROVEMENTS 588,000 450,800 137,200  
LAND 726,300 0 726,300  
BV B-03 1,942 351 1,591  
BV E-06 1,954 352 1,602  
BV E-28 9,866 1,779 8,087  
BV E-36 10,212 1,841 8,371  
BV E-56 1,927 347 1,580  
BV E-62 1,874 338 1,536  
BV F-02 6,345 1,144 5,201  
BV L-33 6,345 1,144 5,201  
CA A-72 10,348 1,866 8,482  
CA A-88 1,297 234 1,063  
CA B-54 1,890 341 1,549  
CA C-17 11,834 2,133 9,701  
BV E-26 12,008 2,165 9,843  
SG G-25 5,350 689 4,661  
GRN B-03 63,717 8,206 55,511  
CA B-36 40,580 5,227 35,353  
BV E-15 1,965 253 1,712  
BV E-52 57,225 7,370 49,855  
BV L-28 37,831 4,872 32,959  
GRN F-03 37,103 4,778 32,325  
SG G-08 1,975 255 1,720  
SG G-07 45,227 4,866 40,361  
SG G-19 50,299 5,411 44,888  
BV L-26 42,479 4,570 37,909  
LAND IMPROVEMENTS 2,467,089 2,467,089 0  
BUILDING IMPROVEMENTS - FULLY DEPRECIATED 175,789 175,789 0  
BV L-26 2,234 159 2,075  
BV E-44 15,307 1,090 14,217  
BV L-06 59,736 4,254 55,482  
BV L-08 64,289 3,604 60,685  
CA A-77 13,399 751 12,648  
CA B-58 64,454 3,614 60,840  
CA C-09 61,265 3,435 57,830  
GRN A-05 85,691 4,804 80,887  
HEM 24 41,847 2,346 39,501  
BV B-01 88,793 6,323 82,470  
BV B-01 4,711 164 4,547  
BV E-44 37,391 1,303 36,088  
BV L-06 3,683 128 3,555  
CA C-09 3,442 68 3,374  
GRN P-03 81,591 2,843 78,748  
HEM 24 1,861 37 1,824  
HEM 26 50,742 1,768 48,974  
SG S-44 40,564 6,699 33,865  
BV E-54 40,323 6,659 33,664  
HEM 14 39,514 6,526 32,988  
SG G-08 38,986 6,439 32,547  
BV E-15 38,293 6,324 31,969  
GRN B-04 36,428 6,017 30,411  
SG G-25 33,848 5,590 28,258  
GRN C-07 8,136 1,467 6,669  
GRN D-02 1,805 326 1,479  
GRN F-08 1,796 324 1,472  
GRN G-01 10,943 1,973 8,970  
GRN G-10 12,257 2,210 10,047  
GRN G-13 10,530 1,899 8,631  
GRN G-14 953 172 781  
GRN G-21 2,199 397 1,802  
GRN P-04 3,298 595 2,703  
GRN S-05 5,714 1,030 4,684  
HEM 1 727 131 596  
HEM 11 1,746 315 1,431  
HEM 23 727 131 596  
SG H-15 1,962 353 1,609  
SG S-30 192 35 157  
SG S-34 4,737 854 3,883  
SG S-39 187 34 153  
GRN G-12 31,505 5,681 25,824  
GRN G-03 1,285 232 1,053  
HEM 21 16,105 2,904 13,201  
HEM 20 16,145 2,911 13,234  
HEM 22 16,145 2,911 13,234  
BV E-07 19,469 3,510 15,959  
BV E-19 28,297 5,102 23,195  
BV F-10 31,580 5,694 25,886  
CA A-63 15,331 2,764 12,567  
GRN F-09 28,759 5,186 23,573  
HEM 25 26,844 4,840 22,004  
HEM 28 26,871 4,845 22,026  

TY 2023 InvestmentsOtherSchedule2
Name:
GARDEN HOMES FUND
EIN:
06-1043730
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
INVESTMENTS IN LIMITED PARTNERSHIPS AT COST 12,569,023 34,956,491

TY 2023 LandEtcSchedule2
Name:
GARDEN HOMES FUND
EIN:
06-1043730
Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
269 HOYT ST 196,297 0 196,297  
269 HOYT ST 196,297 19,332 176,965  
DAVID MARTIN APARTMENTS 5,966,465 45,200 5,921,265  
DAVID MARTIN APARTMENTS 1,000,000 0 1,000,000  


TY 2023 LegalFeesSchedule
Name:
GARDEN HOMES FUND
EIN:
06-1043730
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
LEGAL 10,600 0 6,303 4,297


TY 2023 OtherAssetsSchedule
Name:
GARDEN HOMES FUND
EIN:
06-1043730
Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
PROGRAM RELATED INVESTMENT IN OCA LAND & BLDG 374,229 374,229 374,229
CONSTRUCTION IN PROGRESS-1114 HOPE ST, STAMFORD, CT 5,095,753 0 0
CONSTRUCTION IN PROGRESS - 122 WILTON RD., WESTPORT CT 1,334,308 3,506,707 3,506,707


TY 2023 OtherExpensesSchedule
Name:
GARDEN HOMES FUND
EIN:
06-1043730
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
BANK FEES 10 10 0 0
INSURANCE 654 0 389 265
DEPRECIATION EXPENSE IN EXCESS OF INCOME 0 0 -21,216 0
REPAIRS, MAINTENANCE, INSURANCE, OTHER COSTS 1,051,757 1,051,757   0


TY 2023 OtherIncomeSchedule2
Name:
GARDEN HOMES FUND
EIN:
06-1043730
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
GARDEN HOMES VT LP 316,679 316,679  
LIBERTY HOUSING 114,871 114,871  
SECOND GARDEN PARK LP 1,675,585 1,675,585  
GARDEN HOMES NKF LP 91,713 91,713  
LOW INCOME HOUSING REVENUE 99,052   99,052


TY 2023 OtherLiabilitiesSchedule
Name:
GARDEN HOMES FUND
EIN:
06-1043730
Description Beginning of Year - Book Value End of Year - Book Value
SECURITY DEPOSITS 186,188 217,468


TY 2023 OtherProfessionalFeesSchedule
Name:
GARDEN HOMES FUND
EIN:
06-1043730
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
MANAGEMENT FEES 279,267 279,267   0


TY 2023 TaxesSchedule
Name:
GARDEN HOMES FUND
EIN:
06-1043730
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
EXCISE TAX 20,000 0 0 0
PROPERTY TAXES - AFFORDABLE RENTAL 28,164 0 16,748 11,416
PROPERTY TAXES - WESTPORT 6,978 0 0 6,978
PROPERTY TAXES 388,731 388,731   0