TY 2023 Form 990PF

- TIN:

Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation

or Section 4947(a)(1) Trust Treated as Private Foundation

Do not enter social security numbers on this form as it may be made public.
right arrow

Go 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
NATHAN AND ESTHER K WAGNER
FAMILY FOUNDATION

Number and street (or P.O. box number if mail is not delivered to street address)1725 MCGOVERN AVENUE 200
Room/suite

City or town, state or province, country, and ZIP or foreign postal code
HIGHLAND PARK, IL60035

A Employer identification number

36-4145039

B Telephone number (see instructions)

(847) 432-3666

C If exemption application is pending, check here right arrow

G Check all that apply: Initial returnInitial return of a former public charity
Final returnAmended return
Address change Name change

D 1. Foreign organizations, check here............. right arrow

2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow

E If private foundation status was terminated
under section 507(b)(1)(A), check here ....... right arrow

H Check type of organization: Section 501(c)(3) exempt private foundation
Section 4947(a)(1) nonexempt charitable trust Other taxable private foundation

F If the foundation is in a 60-month termination
under section 507(b)(1)(B), check here ....... right arrow

I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16) right arrow

$6,751,015J Accounting method: Cash Accrual
Other (specify)
(Part I, column (d) must be on cash basis.)

	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	(d) Disbursements for charitable purposes (cash basis only)


1	Contributions, gifts, grants, etc., received (attach schedule)
2	Check .............
3	Interest on savings and temporary cash investments	9,304		9,304
4	Dividends and interest from securities...	241,142		172,988
5a	Gross rents............
b	Net rental income or (loss)
6a	Net gain or (loss) from sale of assets not on line 10		192,352
b	Gross sales price for all assets on line 6a 1,167,757
7	Capital gain net income (from Part IV, line 2)...			192,352
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).......	List of Attached Documents: // Content	90,202	65,805
12	Total. Add lines 1 through 11........	533,000		440,449
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).........
b	Accounting fees (attach schedule).......	List of Attached Documents: // Content	31,520	15,760	15,760
c	Other professional fees (attach schedule)....	List of Attached Documents: // Content	78,573	14,323	64,250
17	Interest...............
18	Taxes (attach schedule) (see instructions)...	List of Attached Documents: // Content	10,962	1,444	0
19	Depreciation (attach schedule) and depletion...
20	Occupancy..............
21	Travel, conferences, and meetings.......
22	Printing and publications..........
23	Other expenses (attach schedule).......	List of Attached Documents: // Content	99,235	32,312	59
24	Total operating and administrative expenses.
	Add lines 13 through 23..........	220,290		63,839	80,069
25	Contributions, gifts, grants paid.......	339,100			339,100
26	Total expenses and disbursements. Add lines 24 and 25	559,390		63,839	419,169
27	Subtract line 26 from line 12:
a	Excess of revenue over expenses and disbursements	-26,390
b	Net investment income (if negative, enter -0-)			376,610
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	Beginning of year	End of year
Part II		Balance Sheets	(a) Book Value	(b) Book Value	(c) Fair Market Value
	1	Cash—non-interest-bearing.............	182,176	76,174	76,174
	2	Savings and temporary cash investments.........	234,222	410,250	410,250
	3	Accounts receivable
		Less: allowance for doubtful accounts
	4	Pledges receivable
		Less: allowance for doubtful accounts
	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)
		Less: allowance for doubtful accounts
	8	Inventories for sale or use..............
	9	Prepaid expenses and deferred charges..........
	10a	Investments—U.S. and state government obligations (attach schedule)	51,050	0	0
	b	Investments—corporate stock (attach schedule).......	2,125,510	List of Attached Documents: // Content 1,888,328	2,347,563
	c	Investments—corporate bonds (attach schedule).......	425,000	List of Attached Documents: // Content 576,989	573,467
	11	Investments—land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	12	Investments—mortgage loans.............
	13	Investments—other (attach schedule)..........	3,390,968	List of Attached Documents: // Content 3,231,461	3,343,561
	14	Land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	15	Other assets (describe )
	16	Total assets (to be completed by all filers—see the
		instructions. Also, see page 1, item I)	6,408,926	6,183,202	6,751,015
	17	Accounts payable and accrued expenses..........
	18	Grants payable.................
	19	Deferred revenue.................
	20	Loans from officers, directors, trustees, and other disqualified persons	695,096	List of Attached Documents: // Content 545,229
	21	Mortgages and other notes payable (attach schedule)......
	22	Other liabilities (describe )	List of Attached Documents: // Content 15,664	List of Attached Documents: // Content 65,847
	23	Total liabilities (add lines 17 through 22).........	710,760	611,076
		Foundations that follow FASB ASC 958, check here
		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
		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	5,698,166	5,572,126
	29	Total net assets or fund balances (see instructions).....	5,698,166	5,572,126
	30	Total liabilities and net assets/fund balances (see instructions).	6,408,926	6,183,202

Part III

Analysis of Changes in Net Assets or Fund Balances

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) ...............

5,698,166

Enter amount from Part I, line 27a .....................

-26,390

Other increases not included in line 2 (itemize) right arrow

Add lines 1, 2, and 3 ..........................

5,671,776

Decreases not included in line 2 (itemize) right arrow

List of Attached Documents:

// Content

99,650

Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .

5,572,126

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	AMG FUND	D	2021-01-01	2023-12-31
c	ENERGY TRANSFER LP	D	2021-01-01	2023-12-31
d	NUSTAR ENERGY LP	D	2021-01-01	2023-12-31
e	GAIN ON EXCESS DISTRIBUTION - ENERGY TRANSFER LP	D	2021-01-01	2023-12-31
	GAIN ON EXCESS DISTRIBUTION - NUSTAR ENERGY LP	D	2021-01-01	2023-12-31
	ALPHAKEYS MILLENIUM FUND III	D	2021-01-01	2023-12-31
	LDR PREFERRED INCOME FUND	D	2021-01-01	2023-12-31
	CAPITAL GAINS DIVIDENDS	P

(e) Gross sales price		(g) Cost or other basis plus expense of sale	(h) Gain or (loss) (e) plus (f) minus (g)
a	1,065,364	972,366	92,998
b	18,639		18,639
c		343	-343
d	78,776		78,776
e	3,459		3,459
	1,432		1,432
	73		73
		2,696	-2,696
	14		14

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			92,998
b			18,639
c			-343
d			78,776
e			3,459
			1,432
			73
			-2,696
			14

2	Capital gain net income or (net capital loss)	If gain, also enter in Part I, line 7 If (loss), enter -0- in Part I, line 7	2	192,352
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 ...................		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 and enter “N/A" on line 1.
	Date of ruling or determination letter: (attach copy of letter if necessary–see instructions)	1	5,235
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	5,235
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	5,235
6	Credits/Payments:

a	2023 estimated tax payments and 2022 overpayment credited to 2023	6a	11,981
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	11,981
8	Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached.		8	0
9	Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......		9
10	Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...		10	6,746
11	Enter the amount of line 10 to be: Credited to 2024 estimated tax6,746	Refunded	11	0

Form 990-PF (2023)

Page 4

Part VI-A

Statements Regarding Activities

During the tax year, did the foundation attempt to influence any national, state, or local legislation or did

Yes

it participate or intervene in any political campaign? ....................

Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions

for the definition.................................

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.

Did the foundation file Form 1120-POL for this year?.....................

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

Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed

on foundation managers. right arrow

$ 0

Has the foundation engaged in any activities that have not previously been reported to the IRS?.......

If "Yes," attach a detailed description of the activities.

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....

Did the foundation have unrelated business gross income of $1,000 or more during the year?.........

Yes

If "Yes," has it filed a tax return on Form 990-T for this year?...................

Yes

Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........

If "Yes," attach the statement required by General Instruction T.

Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:

By language in the governing instrument, or

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? ................

Yes

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..................................

Yes

Enter the states to which the foundation reports or with which it is registered (see instructions)

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 .

Yes

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 .............................

Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names

and addresses. ...............................

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 .............

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.................

Did the foundation comply with the public inspection requirements for its annual returns and exemption application?

Yes

Website address right arrow

N/A

The books are in care of right arrow

SUSAN WAGNER Telephone no. right arrow

(847) 432-3666

Located at right arrow

1725 MCGOVERN AVENUE SUITE 200HIGHLAND PARKIL ZIP+4 right arrow

60035

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

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)

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

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)

(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)

a disqualified person? ..............................

1a(2)

Yes

(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........

1a(3)

(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............

1a(4)

(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)

(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)

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 ..........

Organizations relying on a current notice regarding disaster assistance check here ........ right arrow

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? .............

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)):

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?....................

If "Yes," list the years right arrow

20, 20, 20, 20

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.) ..............

If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.

20, 20, 20, 20

Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at

any time during the year? ..............................

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.) .....................

Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?

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? ..

Form 990-PF (2023)

Page 6

Part VI-B

Statements Regarding Activities for Which Form 4720 May Be Required (continued)

During the year did the foundation pay or incur any amount to:

Yes

(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........

5a(1)

(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)

(3) Provide a grant to an individual for travel, study, or other similar purposes? .............

5a(3)

(4) Provide a grant to an organization other than a charitable, etc., organization described

in section 4945(d)(4)(A)? See instructions ........................

5a(4)

(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)

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 ........

Organizations relying on a current notice regarding disaster assistance check ......... right arrow

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? .................

If "Yes," attach the statement required by Regulations section 53.4945–5(d).

Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on

a personal benefit contract? .............................

Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....

If "Yes" to 6b, file Form 8870.

At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?

If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....

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? .........................

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
SUSAN WAGNER	PRESIDENT 1.00	0	0	0
1789 GREEN BAY ROAD 301 HIGHLAND PARK,IL60035	PRESIDENT 1.00	0	0	0
JOYCE CROFT	VICE PRESIDENT 0.00	0	0	0
4484 WOODFIELD BLVD BOCA RATON,FL33434	VICE PRESIDENT 0.00	0	0	0
LINDA WAGNER WEINER	VICE PRESIDENT 0.00	0	0	0
155 HARBOR DRIVE 4501 CHICAGO,IL60601	VICE PRESIDENT 0.00	0	0	0
ALAN WITT	TREASURER 0.00	0	0	0
1155 WAYNE DEERFIELD,IL60015	TREASURER 0.00	0	0	0

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...................				0

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 arrow

Part VIII-A

Summary of Direct Charitable Activities

List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc.	Expenses
1


2


3


4

Part VIII-B

Summary of Program-Related Investments (see instructions)

Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2.	Amount
1


2


All other program-related investments. See instructions.
3

Total. Add lines 1 through 3......................... right arrow

Form 990-PF (2023)

Page 8

Part IX

Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)

Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,

purposes:

Average monthly fair market value of securities...................

6,374,897

Average of monthly cash balances.......................

475,888

Fair market value of all other assets (see instructions)................

Total (add lines 1a, b, and c).........................

6,850,785

Reduction claimed for blockage or other factors reported on lines 1a and

1c (attach detailed explanation) .............

Acquisition indebtedness applicable to line 1 assets..................

Subtract line 2 from line 1d.........................

6,850,785

Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see

instructions) .............................

102,762

Net value of noncharitable-use assets. Subtract line 4 from line 3. ............

6,748,023

Minimum investment return. Enter 5% (0.05) of line 5................

337,401

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.)

Minimum investment return from Part IX, line 6..................

337,401

Tax on investment income for 2022 from Part V, line 5.......

5,235

Income tax for 2022. (This does not include the tax from Part V.) ...

4,634

Add lines 2a and 2b............................

9,869

Distributable amount before adjustments. Subtract line 2c from line 1............

327,532

Recoveries of amounts treated as qualifying distributions................

Add lines 3 and 4............................

327,532

Deduction from distributable amount (see instructions).................

Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...

327,532

Part XI

Qualifying Distributions (see instructions)

Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:

Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........

419,169

Program-related investments—total from Part VIII-B..................

Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,

purposes...............................

Amounts set aside for specific charitable projects that satisfy the:

Suitability test (prior IRS approval required)....................

Cash distribution test (attach the required schedule) .................

Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......

419,169

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					327,532
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......	23,878
c From 2020......
d From 2021......
e From 2022......
f Total of lines 3a through e ........		23,878
4Qualifying distributions for 2023 from Part
XI, line 4: $ 419,169
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.....					327,532
e Remaining amount distributed out of corpus		91,637
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		115,515
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 ......		115,515
10 Analysis of line 9:
a Excess from 2019....	23,878
b Excess from 2020....
c Excess from 2021....
d Excess from 2022....
e Excess from 2023....	91,637

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 4942(j)(3) or4942(j)(5)

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	(e) Total

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).)

SUSAN WAGNER

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

if the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds. If the foundation makes gifts, grants, etc. to individuals or organizations under
other conditions, complete items 2a, b, c, and d. See instructions

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)

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)		Foundation status of recipient	Purpose of grant or contribution	Amount
aPaid during the year
AMERICAN ISRAELI EDUCATION FOUNDATION 251 H ST NW WASHINGTON,DC20001	NONE	PC	GENERAL SUPPORT	50,000
CENTER FOR ENTREPRENEURIAL JEWISH PHILANTHROPY 435 STRATTON ROAD NEW ROCHELLE,NY10804	NONE	PC	GENERAL SUPPORT	17,500
CENTRAL FUND FOR ISRAEL 980 AVE OF THE AMERICAS STE 3RD FL NEW YORK,NY10018	NONE	PC	GENERAL SUPPORT	25,000
COMMITTEE FOR ACCURACY IN MIDDLE EAST REPORTING AND ANALYSIS PO BOX 35040 BOSTON,MA02135	NONE	PC	GENERAL SUPPORT	5,000
FOUNDATION FOR DEFENSE OF DEMOCRACIES PO BOX 33249 WASHINGTON,DC20033	NONE	PC	GENERAL SUPPORT	10,000
FRIENDS OF ELNET 5215 OLD ORCHARD RD STE 880 SKOKIE,IL60077	NONE	PC	GENERAL SUPPORT	75,000
JEWISH UNITED FUND OF CHICAGO 30 S WELLS ST CHICAGO,IL60606	NONE	PC	GENERAL SUPPORT	85,000
PEF ISRAELS ENDOWMENT FUNDS INC 630 3RD AVE NEW YORK,NY10017	NONE	PC	GENERAL SUPPORT	40,000
STANDWITHUS PO BOX 341069 LOS ANGELES,CA90034	NONE	PC	GENERAL SUPPORT	21,600
WASHINGTON INSTITUTE FOR NEAR EAST POLICY 1828 L STREET NW SUITE 1050 WASHINGTON,DC20036	NONE	PC	GENERAL SUPPORT	10,000
Total ................................. 3a				339,100

bApproved for future payment

Total ................................. 3b				0

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	(e) Related or exempt function income (See instructions.)
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	9,304
4 Dividends and interest from securities ....	901101	68,087	14	171,105
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 .....	901101	24,397	14	65,854
8 Gain or (loss) from sales of assets other than inventory ............			18	192,352
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) ..		92,484		438,615	0

13Total. Add line 12, columns (b), (d), and (e)..................

531,099

(See worksheet in line 13 instructions to verify calculations.)

Part XV-B

Relationship of Activities to the Accomplishment of Exempt Purposes

Line No.	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)

Page 13

Part XVI

Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations

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

Transfers from the reporting foundation to a noncharitable exempt organization of:

(1) Cash...................................

1a(1)

(2) Other assets.................................

1a(2)

Other transactions:

(1) Sales of assets to a noncharitable exempt organization....................

1b(1)

(2) Purchases of assets from a noncharitable exempt organization..................

1b(2)

(3) Rental of facilities, equipment, or other assets.......................

1b(3)

(4) Reimbursement arrangements...........................

1b(4)

(5) Loans or loan guarantees.............................

1b(5)

(6) Performance of services or membership or fundraising solicitations................

1b(6)

Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............

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

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? ...........Yes No

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.
				May the IRS discuss this return with the preparer shown below? See instructions. Yes No
	Signature of officer or trustee	Date	Title

Paid Preparer Use Only	Print/Type preparer's name	Preparer's Signature	Date	Check if self- employed	PTIN
	Firm's name				Firm's EIN
	Firm's address				Phone no.

Form 990-PF (2023)

Additional Data

Software ID:
Software Version:

Form 990PF - Special Condition Description:

Special Condition Description

- TIN:

TY 2023 AccountingFeesSchedule

Name:

NATHAN AND ESTHER K WAGNER

FAMILY FOUNDATION

EIN:

36-4145039

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
ACCOUNTING FEES	31,520	15,760		15,760

- TIN:

TY 2023 InvestmentsCorpBondsSchedule

Name:

NATHAN AND ESTHER K WAGNER

FAMILY FOUNDATION

EIN:

36-4145039

Name of Bond	End of Year Book Value	End of Year Fair Market Value
BONDBLOXX ETF TRUST BLOOMBERG SIX MN - FIDELITY #5699	56,028	56,023
CITIGROUP GLOBAL MARKETS L/O TA-CYN IWM XLK - UBS #4863	125,000	120,250
BOFA FINANCE LLC - UBS #4863	150,000	150,450
CANADIAN IMPERIAL BANK - UBS #4863	150,000	149,745
ISHARES IBONDS DEC 2024 TERM - FIDELITY #5699	18,379	18,732
JANUS DETROIT STR TR GENERSON AAA - FIDELITY #5699	63,261	63,831
JANUS DETROIT STR TR GENERSON AAA - FIDELITY #5699	14,321	14,436

- TIN:

TY 2023 InvestmentsCorpStockSchedule

Name:

NATHAN AND ESTHER K WAGNER

FAMILY FOUNDATION

EIN:

36-4145039

Name of Stock	End of Year Book Value	End of Year Fair Market Value
ABBOTT LABS - UBS #5087	3,302	3,412
ABBVIE INC COM - UBS #5539	7,369	7,594
ABERDEEN EMERGING MARKETS EQUITY INCOME FUND INC (AEF) - FIDELITY #5699	17,261	13,066
ABRDN GLOBAL INFRASTRUCTURE INCM - FIDELITY #5699	32,043	33,045
ACCENTURE PLC IRELAND CL A - UBS #5087	4,680	5,964
ADVANCED MICRO DEVICES INC - UBS #5087	3,594	5,307
AG MTG INVT LB INC CUM PFD SER C 8.00000% (MITTPRC) - FIDELITY #5699	40,904	43,265
ALPHABET INC CL A - UBS #5087	13,865	15,925
AMAZON.COM INC - UBS #5087	18,105	18,385
AMER EXPRESS CO - UBS #5539	6,676	7,494
AMERICAN TOWER CORP REIT - UBS #5087	5,192	4,965
AMERIPRISE FINANCIAL INC - UBS #5087	1,729	3,418
APPLE INC - UBS #5087	10,261	16,558
APPLIED MATERIALS INC - UBS #5087	3,620	4,700
ARMOUR RESIDENTIAL REIT INC SER C CUM PFD 7.00000% (ARIRPRC) - FIDELITY #569	8,769	11,087
ASML HLDG NV SPON ADR - UBS #5087	1,856	2,271
ASTRAZENECA PLC SPON ADR - UBS #5539	7,068	7,341
BARINGS BDC INC COM(BBDC) - FIDELITY #5699	47,537	39,459
BECTON DICKINSON & CO - UBS #5539	7,551	7,071
BLACKROCK CAP ALLOCATION TRCOM (BCAT) - FIDELITY #5699	12,800	13,889
BLACKROCK ESG CAP ALLC TR SHS BEN INT (ECAT) - FIDELITY #5699	34,433	40,244
BLACKROCK FLOATING RATE INC TR COM (BGT) - FIDELITY #5699	6,957	7,811
BOSTON SCIENTIFIC CORP - UBS #5087	2,613	3,526
BROADCOM INC - UBS #5087	2,478	3,349
BROADCOM INC - UBS #5539	5,218	10,046
CARLYLE CREDIT INCOME FUND SHS BEN - FIDELITY #5699	18,490	14,461
CHIMERA INVESTMENT CORPORATION 800000% PFD (CIMPRB) - FIDELITY #5699	29,670	31,748
CHIPOTLE MEXICAN GRILL INC - UBS #5087	3,821	4,574
CISCO SYSTEMS INC - UBS #5539	7,592	6,871
CME GROUP INC - UBS #5539	5,493	5,897
COCA COLA CO COM - UBS #5087	5,009	4,773
COHEN & STEERS TAX AD VAN PA) S COM (PTA) - FIDELITY #5699	24,653	21,630
CONOCOPHILLIPS - UBS #5539	5,566	6,268
COSTCO WHOLESALE CORP - UBS #5087	3,729	5,281
CROWN CASTLE INC REIT - UBS #5539	7,551	5,414
CVS HEALTH CORP - UBS #5539	10,903	8,291
DANAHER CORP - UBS #5087	2,084	2,082
EAGLE POINT CREDIT COMPANY INC NT 28 6.68750% 04/30/2028 PFD (ECCX) - FIDELI	4,885	4,738
EAGLE POINT CREDIT COMPANY INC NT CAL 29 5.37500% 01/31/2029 PFD (ECCV) - FI	13,626	13,440
EDWARD LIFESCIENCES CORP (EW) - MS #4222	25,187	173,850
EATON VANCE LTD DURATION INCOM COM - FIDELITY #5699	3,809	3,889
EMERSON ELECTRIC CO - UBS #5539	5,425	5,742
EXXON MOBIL CORP - UBS #5539	9,656	10,498
FEDEX CORP - UBS #5539	5,977	6,324
FIRST TR HIGH YIELD OPPRT 2027 COM (FTHY) - FIDELITY #5699	45,744	46,303
FIRST TR SR FLTG RATE INCOME F COM (FCT) - FIDELITY #5699	42,200	43,044
GDL FD COM SH BEN IT(GDL) - FIDELITY #5699	15,836	16,032
GOLDMAN SACHS GROUP INC - UBS #5539	7,031	8,101
GUGGENHEIM ACTIVE ALLOC FD COMMON STOCK (GUG) - FIDELITY #5699	36,857	39,362
HOME DEPOT INC (HD) - MS #4222	10,888	52,676
HONEYWELL INTL INC - UBS #5087	2,346	2,517
INTEL CORP (INTC) - MS #4222	45,231	96,380
INTUIT - UBS #5087	3,890	5,625
INTUITIVE SURGICAL INC - UBS #5087	2,577	3,374
INVESCO MORTGAGE CAPITAL INC PFD SER C 7.50000% (IVRPRC) - FIDELITY #5699	5,563	5,065
INVESCO MORTGAGE CAPITAL INC PFD SER C 7.50000% (IVRPRC) - FIDELITY #5699	16,535	16,075
JAPAN SMALLER CAPITALIZATION F COM (JOF) - FIDELITY #5699	19,876	16,744
JPMORGAN CHASE & CO - UBS #5539	6,282	8,165
LILLY ELI & CO - UBS #5087	5,019	8,161
LINDE PLC EUR - UBS #5539	7,035	10,268
LOCKHEED MARTIN CORP - UBS #5539	5,882	5,892
MASTERCARD INC CLA - UBS #5087	4,542	5,118
MCDONALDS CORP - UBS #5539	6,514	8,302
META PLATFORMS INC CL A - UBS #5087	9,611	11,327
MFA FINL INC PFD SERB 7.50000% (MFAPRB) - FIDELITY #5699	24,610	22,460
MFS INTERMEDIATE INCOME TRUST (MIN) - FIDELITY #5699	3,387	3,323
MICROSOFT CORP - UBS #5087	22,686	31,587
MICROSOFT CORP (MSFT) - MS #4222	13,586	124,845
MORGAN STANLEY - UBS #5539	7,918	8,393
NEUBERGER BERMAN MLP & ENERGY COM (NML) - FIDELITY #5699	22,744	29,426
NIKE INC CL B - UBS #5087	5,373	4,126
NORFOLK STHN CORP - UBS #5539	8,252	7,328
NORTH STAR MICRO CAP FUND CL I (NSMVX) - FIDELITY #5699	178,703	303,309
NUVEEN MORTGAGE AND INCOME FD COM (JLS) - FIDELITY #5699	29,187	26,029
NUVEEN REAL ASSEI INCOME &GRO COIL (JRI) - FIDELITY #5699	25,066	19,350
O REILLY AUTOMOTIVE INC - UBS #5087	2,116	3,800
ORACLE CORP - UBS #5539	6,074	6,642
PALO ALTO NETWORKS INC - UBS #5087	1,831	3,539
PARKER HANNIFIN CORP - UBS #5087	2,158	3,225
PGIM SHORT DUR HIG YLD OPP FD COM (SDHY) - FIDELITY #5699	18,296	15,840
PIMCO DYNAMIC INCOME STRATEGY COM - FIDELITY #5699	45,335	49,644
PRINCIPAL REAL ESTATE INCOME F SHS BEN INT(PGZ) - FIDELITY #5699	24,726	16,018
PROCTER & GAMBLE CO - UBS #5539	7,297	7,327
PROLOGIS INC COM - UBS #5539	8,297	8,265
RTX CORP - UBS #5539	4,909	4,123
ROCKWELL AUTOMATION INC NEW - UBS #5087	1,377	2,173
S&P GLOBAL INC - UBS #5087	2,786	3,524
SABA CAPITAL INCOME & OPRNT FD SHARES (BRW) - FIDELITY #5699	82,144	51,272
SALESFORCE.COM INC - UBS #5087	5,253	6,579
SCHLUMBERGER LTD NETHERLANDS ANTILLES - UBS #5087	2,132	2,810
SHERWIN WILLIAMS CO - UBS #5087	3,222	4,679
SPECIAL OPPORTUNITIES FD INC CNV PFD C 2.75000% 01/21/2027 (SPEPRC) - FIDELI	24,100	22,066
SPECIAL OPPORTUNITIES FD INC CNV PFD C 2.75000% 01/21/2027 (SPEPRC) - FIDELI	74,400	68,121
SPECIAL OPPORTUNITIES FUND INC COM STK USD0001 (SPE) - FIDELITY #5699	45,231	37,312
SPECIAL OPPORTUNITIES FUND INC COM STK USD0001 (SPE) - FIDELITY #5699	30,078	23,862
SYSCO CORP - UBS #5539	6,610	6,070
TCW STRATEGIC INCOME FD INCOME FD INC COM (TSI) - FIDELITY #5699	11,575	11,149
TEMPLETON EMERGING MKTS FD COM (EMF) - FIDELITY #5699	10,806	9,017
TEMPLETON EMERGING MKTS FD COM (EMF) - FIDELITY #5699	1,067	923
THERMO FISHER SCIENTIFIC INC - UBS #5087	3,201	3,716
TJX COS INC NEW - UBS #5087	4,020	5,347
TORONTO DOM BK NEW (TD) - MS #4222	51,336	95,056
TORTOISE PWR &ENERGV INFRASIR COM (TPZ) - FIDELITY #5699	22,821	30,888
TRAVELERS COS INC/THE - UBS #5539	6,361	6,858
TRENDLINES GROUP LTD SPD ADR (TRNLY) - MS #4222	122,768	60,547
UNION PACIFIC CORP - UBS #5087	3,975	4,421
UNITED HEALTH GROUP INC - UBS #5087	6,461	6,844
UNITED PARCEL SERVICE INC CL B - UBS #5539	6,243	5,189
VIRTUS TOTAL RETURN FUND INC - FIDELITY #5699	12,124	12,849
VIRTUS DIVIDEND INTEREST APR COM(NFJ) - FIDELITY #5699	23,438	24,343
VIRTUS DIVIDEND INTEREST APR COM(NFJ) - FIDELITY #5699	21,125	24,217
VISA INC CL A - UBS #5087	6,620	8,331
WALMART INC - UBS #5539	7,375	8,355
WELLS FARGO & CO NEW - UBS #5539	6,799	6,595
WESTERN ASSET DIVERSIFIED INCM COM SHS BEN INT (WDI) - FIDELITY #5699	17,490	17,784
YUM! BRANDS INC - UBS #5539	4,373	4,573

- TIN:

TY 2023 InvestmentsOtherSchedule2

Name:

NATHAN AND ESTHER K WAGNER

FAMILY FOUNDATION

EIN:

36-4145039

Category/ Item	Listed at Cost or FMV	Book Value	End of Year Fair Market Value
AG CS HOLDINGS FUND II, LP - UBS #4863	AT COST	325,685	313,929
ALPHAKEYS MILLENIUM FUND II LLC - UBS #4863	AT COST	445,117	446,227
AMG FUNDS - UBS #4863	AT COST	580,254	610,345
BLACKSTONE PRIVATE CREDIT FUND CLASS S - UBS #4863	AT COST	328,250	375,733
BLACKSTONE REAL ESTATE INCOME TRUST INC CL S - UBS #4863	AT COST	281,242	305,661
LDR PREFERRED INCOME FUND LLC - UBS #4863	AT COST	274,664	258,534
LINDEN INTERNATIONAL LTD - UBS #4863	AT COST	303,000	315,030
NINETEEN77 GLOBAL MERGER ARBITRAGE LTD - UBS #4863	AT COST	419,563	508,896
SOLA I L-BAND 2Y - UBS #4863	AT COST	23,375	34,509
SOLUS LT OPPORTUNITIES EVERGREEN FUND OFFSHORE LP - UBS #4863	AT COST	250,311	174,697

- TIN:

TY 2023 LoansFromOfficersSchedule

Name:

NATHAN AND ESTHER K WAGNER

FAMILY FOUNDATION

EIN:

36-4145039

Item No.	1
Lender's Name	E-R EQUITIES CO
Lender's Title
Original Amount of Loan	300000
Balance Due	545229
Date of Note	2020-05
Maturity Date
Repayment Terms	DEMAND
Interest Rate	0.000000000000
Security Provided by Borrower	NONE
Purpose of Loan	CHARITABLE ACTIVITIES
Description of Lender Consideration	CASH
Consideration FMV	300000

Item No.	2
Lender's Name	WC TRUST JV
Lender's Title
Original Amount of Loan	250000
Balance Due
Date of Note	2016-12
Maturity Date
Repayment Terms	DEMAND
Interest Rate	0.000000000000
Security Provided by Borrower	NONE
Purpose of Loan	CHARITABLE ACTIVITIES
Description of Lender Consideration	CASH
Consideration FMV	150000

- TIN:

TY 2023 OtherDecreasesSchedule

Name:

NATHAN AND ESTHER K WAGNER

FAMILY FOUNDATION

EIN:

36-4145039

Description	Amount
COST BASIS ADJUSTMENT	99,650

- TIN:

TY 2023 OtherExpensesSchedule

Name:

NATHAN AND ESTHER K WAGNER

FAMILY FOUNDATION

EIN:

36-4145039

Description	Revenue and Expenses per Books	Net Investment Income	Disbursements for Charitable Purposes
ANNUAL FILING FEES	11	0	11
K-1 PASS-THROUGH DEDUCTIONS	99,176	32,312	0
OFFICE EXPENSE	48	0	48

- TIN:

TY 2023 OtherIncomeSchedule2

Name:

NATHAN AND ESTHER K WAGNER

FAMILY FOUNDATION

EIN:

36-4145039

Description	Revenue And Expenses Per Books	Net Investment Income	Adjusted Net Income
ALPHAKEYS MILLENIUM FUND II LLC	33,097	8,700	33,097
UBS #4863	31,410	31,410	31,410
AG CS HOLDING FUND II	17,916	17,916	17,916
SOLUS LT OPPORTUNITY EVERGREEN FUND OFFSHORE	8,695	8,695	8,695
SOLA I	-916	-916	-916

- TIN:

TY 2023 OtherLiabilitiesSchedule

Name:

NATHAN AND ESTHER K WAGNER

FAMILY FOUNDATION

EIN:

36-4145039

Description	Beginning of Year - Book Value	End of Year - Book Value
ENERGY TRANSFER LP	11,060	60,974
NUSTAR ENERGY LP	3,906	0
SUSPENSE	698	4,873

- TIN:

TY 2023 OtherProfessionalFeesSchedule

Name:

NATHAN AND ESTHER K WAGNER

FAMILY FOUNDATION

EIN:

36-4145039

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
INVESTMENT ADVISORY FEES	14,323	14,323		0
CONSULTING FEES	64,250	0		64,250

- TIN:

TY 2023 TaxesSchedule

Name:

NATHAN AND ESTHER K WAGNER

FAMILY FOUNDATION

EIN:

36-4145039

Category	Amount	Net Investment Income
FEDERAL EXCISE TAX	9,418	0
FOREIGN TAXES PAID	1,444	1,444
STATE TAXES PAID	100	0