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 07-01-2023 , and ending 06-30-2024
Name of foundation
THE POLLOCK-KRASNER FOUNDATION INC
 
Number and street (or P.O. box number if mail is not delivered to street address)863 PARK AVENUE AT 77TH STREET
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
NEW YORK, NY100750342
A Employer identification number

13-3255693
B Telephone number (see instructions)

(212) 517-5400
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$96,601,460J 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) 25,000
2 Check right arrow.............
3 Interest on savings and temporary cash investments 513 513  
4 Dividends and interest from securities... 1,502,761 1,502,761  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 4,647,408
b Gross sales price for all assets on line 6a 2,732,386
7 Capital gain net income (from Part IV, line 2)... 4,647,408
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
546,564 484,136  
12 Total. Add lines 1 through 11........ 6,722,246 6,634,818  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 1,016,460 280,677   735,783
14 Other employee salaries and wages...... 462,001 21,000   441,001
15 Pension plans, employee benefits....... 736,300 149,739   586,561
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
199,573 39,795   159,778
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
72,900 29,993   42,907
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
521,520 232,851   288,669
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
181,541 34,382   64,158
19 Depreciation (attach schedule) and depletion... Click to see attachment
List of Attached Documents:
// Content
97,811 28,233  
20 Occupancy.............. 185,815 18,581   167,234
21 Travel, conferences, and meetings....... 102,843 0   102,843
22 Printing and publications.......... 329 0   329
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
546,174 400,053   146,120
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 4,123,267 1,235,304   2,735,383
25 Contributions, gifts, grants paid....... 2,161,925 2,161,925
26 Total expenses and disbursements. Add lines 24 and 25 6,285,192 1,235,304   4,897,308
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 437,054
b Net investment income (if negative, enter -0-) 5,399,514
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2023)
Form 990-PF (2023)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.) 		Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing............. 701,557 294,312 294,312
2 Savings and temporary cash investments......... 6,643,289 3,381,815 3,381,815
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow        
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) right arrow  
Less: allowance for doubtful accounts right arrow        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges.......... 66,321 66,321 66,321
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)....... 17,206,334 Click to see attachment
List of Attached Documents:
// Content
19,321,824 		25,393,157
c Investments—corporate bonds (attach schedule)....... 18,446,274 Click to see attachment
List of Attached Documents:
// Content
19,172,577 		18,083,332
11 Investments—land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 19,042,054 Click to see attachment
List of Attached Documents:
// Content
20,461,493 		26,423,882
14 Land, buildings, and equipment: basis right arrow3,360,135
Less: accumulated depreciation (attach schedule) right arrow2,345,439 1,105,092 Click to see attachment
List of Attached Documents:
// Content
1,014,696 		4,625,060
15 Other assets (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
2,333,358 		Click to see attachment
List of Attached Documents:
// Content
2,305,478 		Click to see attachment
List of Attached Documents:
// Content
18,333,581
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 65,544,279 66,018,516 96,601,460
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
172,827 		Click to see attachment
List of Attached Documents:
// Content
186,530
23 Total liabilities (add lines 17 through 22)......... 172,827 186,530
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........... 65,371,452 65,831,986
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........    
27 Paid-in or capital surplus, or land, bldg., and equipment fund    
28 Retained earnings, accumulated income, endowment, or other funds    
29 Total net assets or fund balances (see instructions)..... 65,371,452 65,831,986
30 Total liabilities and net assets/fund balances (see instructions). 65,544,279 66,018,516
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
65,371,452
2
Enter amount from Part I, line 27a .....................
2
437,054
3
Other increases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
3
26,565
4
Add lines 1, 2, and 3 ..........................
4
65,835,071
5
Decreases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
5
3,085
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
65,831,986
Form 990-PF (2023)
Form 990-PF (2023)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)		 (b)
How acquired
P—Purchase
D—Donation 		(c)
Date acquired
(mo., day, yr.) 		(d)
Date sold
(mo., day, yr.)
1 a THROUGH COOKE AND BIELER SHORT TERM P    
b THROUGH COOKE AND BIELER LONG TERM P    
c THROUGH WCM ADVISORS SHORT TERM P    
d THROUGH WCM ADVISORS LONG TERM P    
e THORUGH WESTFIELD ADVISORS SHORT TERM P    
THORUGH WESTFIELD ADVISORS LONG TREM P    
GOLDENTREE-SHORT TERM P    
GOLDENTREE-LONG TERM P    
GOLDENTREE-1231 P    
GOLDENTREE-1256 SHORT P    
GOLDENTREE-1256 LONG P    
CLASS ACTION PROCEEDS P    
SALE OF ARTWORK P    
SALE OF ARTWORK P    
CAPITAL GAINS DIVIDENDS P    
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a       27,545
b       396,608
c       33,634
d       473,523
e       299,792
      694,173
      395,116
      173,320
      35,653
      5,312
      7,967
      9,854
75,000   24,975 50,025
2,200,000   612,500 1,587,500
457,386     457,386
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       27,545
b       396,608
c       33,634
d       473,523
e       299,792
      694,173
      395,116
      173,320
      35,653
      5,312
      7,967
      9,854
      50,025
      1,587,500
      457,386
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 4,647,408
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 75,053
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 75,053
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 75,053
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 155,783
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 20,000
d Backup withholding erroneously withheld .......... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 175,783
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 0
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10 100,730
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow100,730 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
Yes
 
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
Yes
 
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 arrowNY
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 arrowWWW.PKF.ORG
14
The books are in care ofright arrowCAROLINE BLACK Telephone no.right arrow (212) 517-5400

Located atright arrow863 PARK AVENUENEW YORKNY ZIP+4right arrow100750342
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)
Yes
 
(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
 
No
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
RONALD SPENCER CHAIRMAN / CEO
40.00 		372,737 0 0
863 PARK AVENUE AT 77TH STREET
NEW YORK,NY10075
SAMUEL SACHS PRESIDENT
20.00 		200,000 0 0
169 STONE HILL ROAD
BEDFORD,NY10506
CAROLINE BLACK SEC/TREAS/EXEC DIRECTOR
40.00 		293,750 0 0
863 PARK AVENUE
NEW YORK,NY11201
KERRIE BUITRAGO EXECUTIVE V.P.
40.00 		149,973 0 0
36 MAVERICK ROAD
WOODSTOCK,NY12498
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
BETH COCHEMS-BUDRIS PROGRAM DIRECTOR
40.00 		155,000 0 0
863 PARK AVENUE
NEW YORK,NY10075
JENNIFER GILLETT GRANTS/COMMS MANAGER
40.00 		105,000 0 0
863 PARK AVENUE
NEW YORK,NY10075
GLYNNIS DOLBEE COLLECTIONS MANAGER
40.00 		105,000 0 0
863 PARK AVENUE
NEW YORK,NY10075
CAROL CANNON OFFICE MANAGER
40.00 		52,660 0 0
863 PARK AVENUE
NEW YORK,NY10075
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
CARTER LEDYARD & MILBURN LEGAL FEES 198,973
28 LIBERTY STREET 41ST FL
NEW YORK,NY10005
RESNICOW AND ASSOCIATES PUBLIC RELATIONS 136,094
111 BROADWAY 1306
NEW YORK,NY10006
WESTFIELD CAPITAL MANAGEMENT INVESTMENT ADVISORY 61,650
1 FINANCIAL CENTER
BOSTON,MA02111
COOKE & BIELER INVESTMENT ADVISORY 55,416
2001 MARKET ST STE 4000
PHILADELPHIA,PA19103
CBIZ INVESTMENT ADVISORS INVESTMENT ADVISORY 50,000
5100 POPLAR AVE 30TH FL
MEMPHIS,TN38137
Total number of others receiving over $50,000 for professional services.............right arrow2
Part VIII-A
Summary of Direct Charitable Activities
List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
1  
2  
3  
4  
Part VIII-B
Summary of Program-Related Investments (see instructions)
Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
1  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................right arrow0
Form 990-PF (2023)
Form 990-PF (2023)
Page 8
Part IX
Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)
1
Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
purposes:
a
Average monthly fair market value of securities...................
1a
65,675,566
b
Average of monthly cash balances.......................
1b
5,158,279
c
Fair market value of all other assets (see instructions)................
1c
18,333,581
d
Total (add lines 1a, b, and c).........................
1d
89,167,426
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
89,167,426
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
1,337,511
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
87,829,915
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
4,391,496
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
4,391,496
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
75,053
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
12,737
c
Add lines 2a and 2b............................
2c
87,790
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
4,303,706
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
4,303,706
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
4,303,706
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
4,897,308
b
Program-related investments—total from Part VIII-B..................
1b
0
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
 
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
 
b
Cash distribution test (attach the required schedule) .................
3b
 
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
4,897,308
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 4,303,706
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...... 1,440,308
b From 2019...... 1,214,811
c From 2020...... 1,011,846
d From 2021...... 305,958
e From 2022...... 966,897
f Total of lines 3a through e ........ 4,939,820
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 4,897,308
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..... 4,303,706
e Remaining amount distributed out of corpus 593,602
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 5,533,422
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) ... 		1,440,308
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		4,093,114
10 Analysis of line 9:
a Excess from 2019.... 1,214,811
b Excess from 2020.... 1,011,846
c Excess from 2021.... 305,958
d Excess from 2022.... 966,897
e Excess from 2023.... 593,602
Form 990-PF (2023)
Form 990-PF (2023)
Page 10
Part XIII
Private Operating Foundations (see instructions and Part VI-A, question 9)
1a If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2023, enter the date of the ruling ...... right arrow
 
b Check box to indicate whether the organization is a private operating foundation described in section or
2a Enter the lesser of the adjusted net
income from Part I or the minimum
investment return from Part IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2023 (b) 2022 (c) 2021 (d) 2020
         
b 85% (0.85) of line 2a .........          
c Qualifying distributions from Part XI,
line 4 for each year listed ..... 		         
d Amounts included in line 2c not used directly
for active conduct of exempt activities .......... 		         
e Qualifying distributions made directly
for active conduct of exempt activities.
Subtract line 2d from line 2c .... 		         
3 Complete 3a, b, or c for the
alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......          
(2) Value of assets qualifying
under section 4942(j)(3)(B)(i)		          
b “Endowment" alternative test— enter 2/3
of minimum investment return shown in
Part IX, line 6 for each year listed .. 		         
c “Support" alternative test—enter:
(1) Total support other than gross
investment income (interest,
dividends, rents, payments
on securities loans (section
512(a)(5)), or royalties) .... 		         
(2) Support from general public
and 5 or more exempt
organizations as provided in
section 4942(j)(3)(B)(iii).... 		         
(3) Largest amount of support
from an exempt organization		          
(4) Gross investment income          
Part XIV
Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)
1Information Regarding Foundation Managers:
aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
Check here right arrow
aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
MS BETH COCHEMS-BUDRIS
POLLOCK-KRASNER FDTN 863 PARK
AVENUE
NEW YORK,NY10075
(212) 517-5400
bThe form in which applications should be submitted and information and materials they should include:
THE FOUNDATION HAS A STANDARD APPLICATION FORM TO BE COMPLETED ON LINE AT WWW.PKF.ORG . THE REQUIRED INFORMATION AND MATERIALS NOTED IN THE APPLICATION ARE AS FOLLOWS:
cAny submission deadlines:
NONE
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
NONE
Form 990-PF (2023)
Form 990-PF (2023)
Page 11
Part XIV
Supplementary Information (continued)
3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient If recipient is an individual,
show any relationship to
any foundation manager
or substantial contributor
 Foundation
status of
recipient 		Purpose of grant or
contribution 		Amount
Name and address (home or business)
aPaid during the year

ART TABLE

1 E 53RD STREET
NEW YORK,NY10022 		NONE 501(3)(C) GENERAL 15,000

ARTADIA

45 MAIN STREET STE 515
BROOKLYN,NY11201 		NONE 501(3)(C) GENERAL 15,000

BRONX MUSEUM OF THE ARTS

1040 GRAND CONCOURSE
BRONX,NY10456 		NONE 501(3)(C) GENERAL 30,000

MACDOWELL

521 WEST 23RD ST 2ND FL
NEW YORK,NY10011 		NONE 501(3)(C) GENERAL 20,000

NEW YORK FOUNDATION FOR THE ARTS

20 JAY STREET
BROOKLYN,NY11201 		NONE 501(3)(C) GENERAL 30,000

OLIVER LEE JACKSON

954 60TH STREET SUITE 5
OAKLAND,CA94608 		NONE N/A GENERAL 30,000

VILLA BERGERIE

PLAZA MAYOR
LAGARRES   22587
SP 		NONE 501(3)(C) GENERALGENERAL 40,000

WAVE HILL CENTER

675 WEST 252ND STREET
BRONX,NY10471 		NONE 501(3)(C) GENERAL 30,000

YADDO

312 UNION AVE
SARATOGE SPRINGS,NY12866 		NONE N/A GENERAL 36,000

ABDULAZIZ EBTISAM

2032 BELMONT RD NWAPT 426
WASHINGTON,DC20009 		NONE N/A GENERALGENERAL 28,000

EKTA AGGARWAL

1404 INDIANA AVENUE
PASADENA,CA91030 		NONE N/A GENERAL 25,000

AMERICAN FEDERATION OF ARTS

305 EAST 47TH STREET 10TH FLOOR
NEW YORK,NY10017 		NONE 501(3)(C) GENERAL 25,000

BRETT AMORY

1250 57TH AVE
OAKLAND,CA94621 		NONE N/A GENERAL 22,000

ANDERSON RANCH ARTS CENTER

POST OFFICE BOX 5598
SNOWMASS VILLAGE,CO81615 		NONE 501(3)(C) GENERAL 33,000

CLAUDIA ANGELMAIER

TORSTRASSE 195
BERLIN   10115
GM 		NONE N/A GENERAL 20,000

PAOLO ARAO

516 WATSON HALLOW RD
WEST SHOKAN,NY12494 		NONE N/A GENERAL 15,000

JAVIER ARCE

BARRIO LA CRUZ 48
LLERANA DE SARO   39639
SP 		NONE N/A GENERAL 20,000

ART OMI

1405 COUNTY ROUTE 22
GHENT,NY12075 		NONE N/A GENERAL 30,000

ALICE ATTIE

924 WEST END AVENUE 73
NEW YORK,NY10025 		NONE N/A GENERALGENERAL 23,000

BETTY BEAUMONT

40 LISPENARD STREET2
NEW YORK,NY10013 		NONE N/A GENERAL 40,000

ERNESTO CAIVANO

48 ELDRIDGE STREET 6E
NEW YORK,NY10002 		NONE N/A GENERAL 30,000

CHORLOTTE STREET FOUNDATION

3333 WYOMING STREET
KANSAS CITY,MO64111 		NONE 501(3)(C) GENERAL 25,000

CLAUDIO CORREA

CALLE DEL VENTORILLO124D
MADRID   28005
SP 		NONE N/A GENERAL 30,000

CREATIVE CAPITAL

15 MAIDEN LANE 18TH FL
NEW YORK,NY10038 		NONE 501(3)(C) GENERAL 40,000

NAVINE G DOSSOS

16 KANARI STREET PO BOX 148
AEGINA ISLAND   18010
GR 		NONE N/A GENERAL 25,000

JOHN EDMONDS

248 HANCOCK ST
BROOKLYN,NY11216 		NONE N/A GENERAL 40,000

GREGORY EDUARDS

6045 68TH AVE 2ND FL
RIDGEWAY,NY11385 		NONE N/A GENERAL 30,000

KEN GREENLEAF

1068 MAIN ST
WALDOBORO,ME04572 		NONE N/A GENERAL 25,000

CAMILO GUINOT

JP TAMBORINI 6073
BUENOS AIRES   1431
AR 		NONE N/A GENERAL 20,000

SANTIAGO HERNANDEZ

60 BIRCHCLIFF RD
WEYMOUTH,MA02189 		NONE N/A GENERAL 25,000

MEG HITCHCOCK

330 LAKE DRIVE
LAKE PEEKSKILL,NY10537 		NONE N/A GENERAL 30,000

HORI MARIKO

RUSTENBURGERSTR AAT 377-3
AMSTERDAM   1072GV
NL 		NONE N/A GENERAL 20,000

MALLESHI HV

SANTHOSI NAGAR NEW SAMA RD C-831ST
FL
NIZAMPURA   390002
IN 		NONE N/A GENERALGENERAL 20,000

INTERNATIONAL FOUNDATION FOR ART RESEARCH

475 RIVERSIDE DRIVE SUITE 1374
NEW YORK,NY10115 		NONE 501(3)(C) GENERAL 20,000

INTERNATIONAL STUDIO & CURATORIAL PROGRAM

1040 METROPOLITAN AVENUE
BROOKLYN,NY11211 		NONE 501(3)(C) GENERAL 38,500

JASON JAGEL

2907 23RD STREET
SAN FRANCISCO,CA94110 		NONE N/A GENERAL 30,000

ZAHRA QUAID JEWANJEE

WIDCOMBE HOUSE1 MOTORCITY
DUBAI   28282
AE 		NONE N/A GENERALGENERALGENERAGENERAL 23,000

KIM JONES

12 STUYVESANT OVAL APT 7D
NEW YORK,NY10009 		NONE N/A GENERAL 30,000

DARINA KARPOV

435 18TH STREET FL2
BROOKLYN,NY11215 		NONE N/A GENERAL 30,000

KLAIRE A LOCKHEART

124N UNIVERSITY ST
VERMILLION,SD57069 		NONE N/A GENERAL 20,000

DAVID MCDONALD

4828 HOLLOW CORNER RD 290
CULVER CITY,CA90230 		NONE N/A GENERALGENERAL 30,000

MELISSA MEYER

425 WEST 23RD STREET APT 2A
NEW YORK,NY10011 		NONE N/A GENERAL 40,000

ANNE MINICH

854 N 20TH STREET
PHILADELPHIA,PA19130 		NONE N/A GENERAL 20,000

ANDREW MOORE

45 PINE GROVE AVE SUITE 102
KINGSTON,NY12401 		NONE N/A GENERAL 25,000

SANA MUSASAMA

120-56 193ST
ST ALBANS,NY11412 		NONE N/A GENERAL 35,000

MUSEE NATIONAL PICASSO-PARIS

5 RUE DE THORIGNY
PARIS    
FR 		NONE FOREIGN 501(3)(C) GENERAL 100,000

MUSEUM OF ARTS AND DESIGN

2 COLUMBUS CIRCLE
NEW YORK,NY10019 		NONE 501(3)(C) GENERAL 10,000

NATIONAL PORTRAIT GALLERY

8TH AND G STREETS NW
WASHINGTON,DC20001 		NONE 501(3)(C) GENERAL 25,000

INKA NOWOITNICK

ROSENSTRASSE 26
BRAUNSCHWEIG   38102
GM 		NONE N/A GENERAL 24,000

ALEKSANDAR POPOVIC

127 E 3RD ST
BROOKLYN,NY11218 		NONE N/A GENERAL 30,000

PORTLAND ART MUSEUM

1219 SW PARK AVE
PORTLAND,OR97205 		NONE 501(3)(C) GENERAL 125,000

NATHLIE PROVOSTY

30-02 BORDEN AVE UNIT 205A
LONG ISLAND,NY11101 		NONE N/A GENERAL 40,000

DANIEL RAMOS

101 W 130TH STREET APT 3C
NEW YORK,NY10027 		NONE N/A GENERAL 34,000

ADAM RAYMONT

CHORINER ST 4
BERLIN   10119
GM 		NONE N/A GENERAL 30,000

LORNA RITZ

1245 SOUTH EAST ST
AMHERST,MA01002 		NONE N/A GENERAL 45,000

LESLIE J ROBERTS

120 POWERS ST
BROOKLYN,NY11211 		NONE N/A GENERAL 35,000

BEN SCHWAB

38 GLOUCESTER ST
CLIFTON PARK,NY12065 		NONE N/A GENERAL 35,000

SATYA DHEER SINGH

NEELANCHAL VIHAR JVTS GARDEN GREEN
STREET APT-II C-59 3 RD FL
SOUTH DELHI   110074
IN 		NONE N/A GENERAL 15,000

SKOWHEGAN SCHOOL OF PAINTING & SCULPTURE

136 WEST 22ND STREET GROUND FLOOR
NEW YORK,NY10011 		NONE 501(3)(C) GENERAL 25,000

MICHAEL E SMITH

131 SHAW AVE
CRANSTON,RI02905 		NONE N/A GENERAL 30,000

TOBA TUCKER

1500 BRECKNOCK RD APT 127
GREENPORT,NY11944 		NONE N/A GENERAL 35,000

VERMONT STUDIO ART

80 PEARL STREET
JOHNSON,VT05656 		NONE 501(3)(C) GENERAL 36,500

TODD WILLIAMSON

709 WESTBOURNE DRIVE WEST
HOLLYWOOD,CA90069 		NONE N/A GENERAL 25,000

WOODSTOCK BYRDCLIFFE GUILD

34 TINKER STREET
WOODSTOCK,NY12498 		NONE 501(3)(C) GENERAL 15,000

STEVEN WOODWARD

PO BOX 243
ELLISON BAY,WI54210 		NONE N/A GENERAL 42,000

ISABEL YOUNG

160-162 SUTHERLAND AVENUE FLAT 2
LONDON   W91HP
UK 		NONE N/A GENERAL 30,000

KIM ZUMPFE

909 GARDENIA AVE
LONG BEACH,CA90813 		NONE N/A GENERAL 35,000

STONY BROOK FOUNDATION (PKF HOUSE & STUDY CENTER)

270 ADMINISTRATION STONY BROOK
UNIVERSITY
STONY BROOK,NY117941188 		NONE 501(3)(C) GENERAL 100,000

THE FUND FOR PARK AVENUE

445 PARK AVENUE 9TH FL
NEW YORK,NY10022 		NONE 501(3)(C) GENERAL SUPPORT 1,000

ARTISTIC NOISE

2185 ADAM CLAYTON POWELL JR BLVD
NEW YORK,NY10027 		NONE 501(3)(C) GENERAL SUPPORTGENERAL 10,925
Total .................................right arrow 3a 2,161,925
bApproved for future payment

FINE ARTS WORK CENTER IN PROVINCETOWN
24 PEARL ST
PROVINCETOWN,MA02657 		NONE 501(3)(C) GENERAL SUPPORT 25,000

LOLA FLASH
444 2ND AVE 33H
NEW YORK,NY10010 		NONE N/A GENERAL 40,000

CHRISTIAN FUCHS
MALECON SOUZA 108 APT 402
BARRANCO LIMA LIMA    
PE 		NONE N/A GENERAL 50,000

PAUL GRAHAM
799 GREENWICH ST APT 6N
NEW YORK,NY10014 		NONE N/A GENERAL 43,000

MAGALIE GUERIN
PO BOX 1656
MARFA,TX79843 		NONE N/A GENERAL 40,000

JASON KOWALSKI
3680 RANGE VIEW ROAD
MONUMENT,CO80132 		NONE N/A GENERAL 30,000

AMANDA C MATHIS
828 KING HILL RD
SURPRISE,NY12176 		NONE N/A GENERAL 48,000

HAROLD MENDEZ
3904 LEGION LN
LOS ANGELES,CA90039 		NONE N/A GENERAL 50,000

PAUL NOBLE
63 IRONWORKS 58 DACE RD
LONDON   E32NX
UK 		NONE N/A GENERAL 30,000

RAQUEL RABINOVICH
141 LAMOREE ROAD
RHINEBECK,NY12572 		NONE N/A GENERAL 50,000

RENAUD REGNERY
LUTZOWSTRASSE 99
BERLIN   10785
GM 		NONE N/A GENERAL 30,000

MANJARI SHARMA
1126 N CHESTER AVE
PASADENA,CA91104 		NONE N/A GENERAL 27,000

SANJAY ROY
207 ARAVLI APT ALAKNANDA
NEW DELHI   110019
IN 		NONE N/A GENERAL 25,000

MICHELLE STITZLEIN
1780 BASIL WESTERN RD
BALTIMORE,OH43105 		NONE N/A GENERAL 30,000

PARDEEP SUKUMARAN
SANTHI NILAYAM TC6/1004 PADAYANI RD
VATTIYOORKAVU
KERALA   695013
IN 		NONE N/A GENERAL 20,000

OSCAR TUAZON
2333 HITCHCOCK DRIVE
ALHAMBRA,CA91803 		NONE N/A GENERAL 30,000

MARK WILSON
PO BOX 230 18 RIVER RD W
CORNWALL,CT06796 		NONE N/A GENERAL 28,000

WILLIAM YACKULIC
622 ALCATRAZ AVE APT D
OAKLAND,CA94609 		NONE N/A GENERAL 30,000

MANUEL AJA ESPIL
AV DE PEDRO DIEZ 25 4TO IZQUIERDA
MADRID   28019
SP 		NONE N/A GENERAL 40,000

ELENA ALONSO
CALLE NAVAS DE ORO 26
MADRID   28023
SP 		NONE N/A GENERAL 35,000

ARYZ
GRAN VIA TOMAS BALVEY 73-BIS
CARDEDEU   08440
SP 		  N/A GENERAL 33,000

STEVEN BARIS
738 LAWSON AVE
HAVERTOWN,PA19083 		NONE N/A GENERAL 20,000

JILL BAROFF
654 RIVER ROAD
NEWBURGH,NY12550 		NONE N/A GENERAL 40,000

LUCAS BLOK
PO BOX 7543
CARMEL,CA93921 		NONE N/A GENERAL 25,000

ALEX CALLENDER
312 MAIN ST
EASTHAMPTON,MA01027 		NONE N/A GENERAL 20,000

NICOLAS CAMINO
CALLE DUQUE DE MEDINACELI 12
MADRID   28014
SP 		NONE N/A GENERAL 47,000

JOSELY CARVALHO
1500 GARDEN STREET APT 4L
HOBOKEN,NJ07030 		NONE N/A GENERAL 35,000

LUCAS DE LA RUBIA
CALLE POETA JOAN MARAGALL 48 PISO
6E
MADRID   28020
SP 		NONE N/A GENERAL 20,000

DEBSUDDHA BANERJEE
64/2 PITRI CHAYA APT BLOCK-2
MAHAJATI NAGAR NORTH DUMDUM
KOLKATA   700051
IN 		NONE N/A GENERAL 35,000

CHRIS DORLAND
535 W 23RD STREET S10P
NEW YORK,NY10011 		NONE N/A GENERAL 40,000
Total ................................. right arrow 3b 1,016,000
Form 990-PF (2023)
Form 990-PF (2023)
Page 12
Part XV-A
Analysis of Income-Producing Activities
Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
Related or exempt
function income
(See instructions.)
1Program service revenue: (a)
Business code 		(b)
Amount 		(c)
Exclusion code 		(d)
Amount
a
b
c
d
e
f
gFees and contracts from government agencies          
2 Membership dues and assessments ....          
3 Interest on savings and temporary cash
investments ........... 		    14 513  
4 Dividends and interest from securities ....     14 1,502,761  
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 .....     14 546,564  
8 Gain or (loss) from sales of assets other than
inventory ............ 		    18 4,647,408  
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 6,697,246 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
6,697,246
(See worksheet in line 13 instructions to verify calculations.)
Part XV-B
Relationship of Activities to the Accomplishment of Exempt Purposes
Line No.
DownArrow 		Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to
the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
instructions.)
Form 990-PF (2023)
Form 990-PF (2023)
Page 13
Part XVI
Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
1
Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
Yes
No
a
Transfers from the reporting foundation to a noncharitable exempt organization of:
(1) Cash...................................
1a(1)
 
No
(2) Other assets.................................
1a(2)
 
No
b
Other transactions:
(1) Sales of assets to a noncharitable exempt organization....................
1b(1)
 
No
(2) Purchases of assets from a noncharitable exempt organization..................
1b(2)
 
No
(3) Rental of facilities, equipment, or other assets.......................
1b(3)
 
No
(4) Reimbursement arrangements...........................
1b(4)
 
No
(5) Loans or loan guarantees.............................
1b(5)
 
No
(6) Performance of services or membership or fundraising solicitations................
1b(6)
 
No
c
Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
1c
 
No
d
If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
(a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
2a
Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
b
If "Yes," complete the following schedule.

(a) Name of organization (b) Type of organization (c) Description of relationship
Sign Here
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
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Form 990-PF (2023)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description
Schedule B
(Form 990)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2023
Name of the organization
THE POLLOCK-KRASNER FOUNDATION INC
 
Employer identification number

13-3255693
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ






Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......... Arrow Bullet $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (2023)
Schedule B (Form 990) (2023) Page 2
Name of organization
THE POLLOCK-KRASNER FOUNDATION INC
  		Employer identification number
13-3255693
Part I
Contributors
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
1
BRIAN WALL FOUNDATION
 
5525 MARSHALL STREET
 
OAKLAND, CA94608

$ 25,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)
Schedule B (Form 990) (2023)
Page 3
Name of organization
THE POLLOCK-KRASNER FOUNDATION INC
  		Employer identification number

13-3255693
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
Schedule B (Form 990) (2023)
Schedule B (Form 990) (2023)
Page 4
Name of organization
THE POLLOCK-KRASNER FOUNDATION INC
  		Employer identification number

13-3255693
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (2023)
Additional Data


Software ID:  
Software Version:  

TY 2023 AccountingFeesSchedule
Name:
THE POLLOCK-KRASNER FOUNDATION INC
EIN:
13-3255693
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
COOPERSMITH SIMON & VOGEL PC 34,650 24,255   10,395
CFO YOUR WAY LLC 38,250 5,738   32,512

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

TY 2023 DepreciationSchedule
Name:
THE POLLOCK-KRASNER FOUNDATION INC
EIN:
13-3255693
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
CO-OP APARTMENT 1998-01-01 2,329,673 1,485,171 SL 40.000000000000 58,242 0    
OFFICE FURNITURE & EQUIPMENT 1998-06-30 157,134 157,134 SL 7.000000000000 0 0    
OFFICE FURNITURE & EQUIPMENT 1999-01-01 8,910 8,910 SL 7.000000000000 0 0    
WOOD BLINDS 2000-05-03 1,725 1,722 SL 7.000000000000 0 0    
BUILDING IMPROVEMENTS 1998-01-01 187,553 119,401 SL 40.000000000000 4,689 0    
OFFICE FURNITURE & EQUIPMENT 1991-06-30 5,229 5,229 SL 5.000000000000 0 0    
COMPUTER EQUIPMENT 1991-06-30 1,525 1,525 SL 5.000000000000 0 0    
SECURITY SYSTEM 1993-06-30 1,950 1,950 SL 5.000000000000 0 0    
COMPUTER EQUIPMENT 1995-01-01 28,874 28,874 SL 5.000000000000 0 0    
OFFICE FURNITURE & EQUIPMENT 1996-06-30 2,509 2,509 SL 5.000000000000 0 0    
SECURITY SYSTEM 1996-06-30 273 273 SL 5.000000000000 0 0    
COMPUTER EQUIPMENT 1997-06-30 6,279 6,279 SL 5.000000000000 0 0    
COMPUTER EQUIPMENT 1998-06-30 17,963 17,963 SL 5.000000000000 0 0    
HP PRINTER 1999-11-11 850 843 SL 5.000000000000 0 0    
COMPUTER EQUIPMENT 1999-11-02 34,667 34,667 SL 5.000000000000 0 0    
COMPUTER EQUIPMENT 1996-06-30 11,363 11,363 SL 5.000000000000 0 0    
WEB SITE 2002-02-28 45,900 45,900 SL 3.000000000000 0 0    
COMPUTER EQUIPMENT 2003-06-30 1,709 1,709 SL 5.000000000000 0 0    
A/C UNIT 2005-07-01 3,000 3,000 SL 5.000000000000 0 0    
3 AIR CONDITIONERS 2006-07-12 3,800 3,800 SL 5.000000000000 0 0    
COMPUTER EQUIPMENT 2007-04-27 6,199 6,199 SL 5.000000000000 0 0    
BUILDING IMPROVEMENTS 2008-06-01 68,909 26,652 SL 39.000000000000 1,767 0    
OFFICE EQUIPMENT 2009-06-30 4,533 4,533 SL 5.000000000000 0 0    
PHONE SYSTEM 2010-11-10 12,025 12,025 SL 5.000000000000 0 0    
OFFICE EQUIPMENT 2011-12-31 10,927 10,927 SL 5.000000000000 0 0    
SOFTWARE 2011-12-31 7,820 7,820 SL 3.000000000000 0 0    
COMPUTER EQUIPMENT 2012-08-31 14,591 14,591 SL 5.000000000000 0 0    
WEBSITE 2017-06-30 45,000 45,000 SL 5.000000000000 0 0    
RENOVATIONS , FURNITURE AND EQUIPMENT 2020-06-30 180,843 77,505 SL 7.000000000000 25,835 0    
FURNITURE AND EQUIPMENT 2023-01-01 50,075 3,577 SL 7.000000000000 7,154 0    
OFFICE EQUIPMENT 2024-06-01 7,415   SL 5.000000000000 124 0    

TY 2023 InvestmentsCorpBondsSchedule
Name:
THE POLLOCK-KRASNER FOUNDATION INC
EIN:
13-3255693
Name of Bond End of Year Book Value End of Year Fair Market Value
LM GLOBAL 4,322,926 3,342,310
DOUBLELINE TOTAL RETURN BOND FUND 3,253,315 2,664,014
JOHCM INTL SELECT 4,053,933 3,980,838
HARBOR SCV INST 7,542,403 8,096,170

TY 2023 InvestmentsCorpStockSchedule
Name:
THE POLLOCK-KRASNER FOUNDATION INC
EIN:
13-3255693
Name of Stock End of Year Book Value End of Year Fair Market Value
EQUITIES AT WESTFIELD MANAGEMENT 6,072,435 9,773,056
EQUITIES AT COOKE & BIELER, L.P. 9,045,834 9,992,260
WCM INTL FOCUSED GROWTH 4,203,555 5,627,841

TY 2023 InvestmentsOtherSchedule2
Name:
THE POLLOCK-KRASNER FOUNDATION INC
EIN:
13-3255693
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
GOLDENTREE HIGH YIELD PARTNERS AT COST 12,571,630 13,379,838
IRONWOOD INTERNATIONAL LTD AT COST 7,889,863 13,044,044

TY 2023 LandEtcSchedule2
Name:
THE POLLOCK-KRASNER FOUNDATION INC
EIN:
13-3255693
Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
CO-OP APARTMENT 2,329,673 1,543,413 786,260  
OFFICE FURNITURE & EQUIPMENT 157,134 157,134 0  
OFFICE FURNITURE & EQUIPMENT 8,910 8,910 0  
WOOD BLINDS 1,725 1,722 3  
BUILDING IMPROVEMENTS 187,553 124,090 63,463  
OFFICE FURNITURE & EQUIPMENT 5,229 5,229 0  
COMPUTER EQUIPMENT 1,525 1,525 0  
SECURITY SYSTEM 1,950 1,950 0  
COMPUTER EQUIPMENT 28,874 28,874 0  
OFFICE FURNITURE & EQUIPMENT 2,509 2,509 0  
SECURITY SYSTEM 273 273 0  
COMPUTER EQUIPMENT 6,279 6,279 0  
COMPUTER EQUIPMENT 17,963 17,963 0  
HP PRINTER 850 843 7  
COMPUTER EQUIPMENT 34,667 34,667 0  
COMPUTER EQUIPMENT 11,363 11,363 0  
WEB SITE 45,900 45,900 0  
COMPUTER EQUIPMENT 1,709 1,709 0  
A/C UNIT 3,000 3,000 0  
3 AIR CONDITIONERS 3,800 3,800 0  
COMPUTER EQUIPMENT 6,199 6,199 0  
BUILDING IMPROVEMENTS 68,909 28,419 40,490  
OFFICE EQUIPMENT 4,533 4,533 0  
PHONE SYSTEM 12,025 12,025 0  
OFFICE EQUIPMENT 10,927 10,927 0  
SOFTWARE 7,820 7,820 0  
COMPUTER EQUIPMENT 14,591 14,591 0  
WEBSITE 45,000 45,000 0  
RENOVATIONS , FURNITURE AND EQUIPMENT 180,843 103,340 77,503  
FURNITURE AND EQUIPMENT 50,075 10,731 39,344  
OFFICE EQUIPMENT 7,415 124 7,291  


TY 2023 LegalFeesSchedule
Name:
THE POLLOCK-KRASNER FOUNDATION INC
EIN:
13-3255693
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
CARTER LEDYARD & MILBURN LLP 198,973 39,795   159,178
POTOMAC 600 0   600


TY 2023 OtherAssetsSchedule
Name:
THE POLLOCK-KRASNER FOUNDATION INC
EIN:
13-3255693
Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
ARTWORK 2,330,478 2,305,478 18,333,581
SECURITY DEPOSIT 2,880 0 0


TY 2023 OtherDecreasesSchedule
Name:
THE POLLOCK-KRASNER FOUNDATION INC
EIN:
13-3255693
Description Amount
PRIOR PERIOD ADJUSTMENT 3,085


TY 2023 OtherExpensesSchedule
Name:
THE POLLOCK-KRASNER FOUNDATION INC
EIN:
13-3255693
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INSURANCE 61,430 22,748   38,681
OFFICE EXPENSE 43,131 10,783   32,348
TELEPHONE 11,273 3,044   8,229
COMMITTEE OF SELECTION 25,750 0   25,750
ARTWORK EXPENSE 172,344 172,344   0
STATE FILING FEES 2,042 0   2,042
POSTAGE 308 77   231
EQUIPMENT LEASING 15,041 3,760   11,281
COMPUTER EXPENSE 24,857 6,214   18,643
INVESTMENT EXPENSE-CUSTODY FEES 2,189 2,189   0
THROUGH PASSTHROUGH ENTITIES 178,894 178,894   0
WEBSITE MAINTENANCE 8,915 0   8,915


TY 2023 OtherIncomeSchedule2
Name:
THE POLLOCK-KRASNER FOUNDATION INC
EIN:
13-3255693
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
OTHER INVESTMENT INCOME-PARTNERSHIP 280,847 280,847 280,847
UBTI INCOME INCLUDED ABOVE   -62,428  
OTHER PORTFOLIO INCOME 263,091 263,091 263,091
OTHER INVESTMENT INCOME JP MORGAN 2,626 2,626 2,626


TY 2023 OtherIncreasesSchedule
Name:
THE POLLOCK-KRASNER FOUNDATION INC
EIN:
13-3255693
Description Amount
MUNICIPAL INTEREST 15,640
UNREALIZED GAIN ON DONATED ARTWORK 10,925


TY 2023 OtherLiabilitiesSchedule
Name:
THE POLLOCK-KRASNER FOUNDATION INC
EIN:
13-3255693
Description Beginning of Year - Book Value End of Year - Book Value
ACCRUED PENSION 165,771 183,260
CREDIT CARD PAYABLE 6,390 3,270
OTHER LIABILITIES 666 0


TY 2023 OtherProfessionalFeesSchedule
Name:
THE POLLOCK-KRASNER FOUNDATION INC
EIN:
13-3255693
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
COOKE & BEILER, L.P. 55,416 55,416   0
WCM INTL 31,763 31,763   0
WESTFIELD CAPITAL 61,650 61,650   0
CBIZ INVESTMENT ADVISORY SERVICES 50,000 50,000   0
NETSURIT 54,259 20,619   33,640
BLACKBAUD 34,733 13,199   21,534
RESNICOW AND ASSOCIATES 136,094 0   136,094
ROBERT HOBBS 1,750 0   1,750
CMS CONSULTANTS 6,000 0   6,000
CARTER RADCLCIFF 66,236 0   66,236
OTHER 619 204   415
MICHAEL DUFFY 23,000 0   23,000


TY 2023 TaxesSchedule
Name:
THE POLLOCK-KRASNER FOUNDATION INC
EIN:
13-3255693
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
EXCISE 83,000 0   0
PAYROLL 84,371 20,212   64,158
FOREIGN TAX WITHHELD 14,170 14,170   0