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
2024
Open to Public Inspection
For calendar year 2024, or tax year beginning 01-01-2024 , and ending 12-31-2024
Name of foundation
THE SAMUEL & JEAN FRANKEL
HEALTH AND RESEARCH FOUNDATION
Number and street (or P.O. box number if mail is not delivered to street address)273 LAKEWOOD DRIVE
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
BLOOMFIELD HILLS, MI48304
A Employer identification number

30-0095044
B Telephone number (see instructions)

(248) 645-1307
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$26,481,658J 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) 1,728,333
2 Check right arrow.............
3 Interest on savings and temporary cash investments 144,355 144,355  
4 Dividends and interest from securities... 753,030 690,942  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 325,156
b Gross sales price for all assets on line 6a 2,239,354
7 Capital gain net income (from Part IV, line 2)... 325,156
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule).......      
12 Total. Add lines 1 through 11........ 2,950,874 1,160,453  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0 0   0
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
2,750 0   0
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
61,644 0   0
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
11,579 0   0
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
1,015 0   0
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 76,988 0   0
25 Contributions, gifts, grants paid....... 1,520,000 1,520,000
26 Total expenses and disbursements. Add lines 24 and 25 1,596,988 0   1,520,000
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 1,353,886
b Net investment income (if negative, enter -0-) 1,160,453
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2024)
Form 990-PF (2024)
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............. 36,009 28,829 28,828
2 Savings and temporary cash investments......... 790,187 768,869 768,869
3 Accounts receivable right arrow23,315
Less: allowance for doubtful accounts right arrow     23,315 23,315
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) right arrow  
Less: allowance for doubtful accounts right arrow        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule) 1,578,128 Click to see attachment
List of Attached Documents:
// Content
1,121,148 		1,135,314
b Investments—corporate stock (attach schedule)....... 2,436,723 Click to see attachment
List of Attached Documents:
// Content
2,452,390 		4,608,981
c Investments—corporate bonds (attach schedule)....... 2,984,411 Click to see attachment
List of Attached Documents:
// Content
2,482,901 		2,317,321
11 Investments—land, buildings, and equipment: basis right arrow4,815,136
Less: accumulated depreciation (attach schedule) right arrow     4,815,136 4,815,136
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 11,049,581 Click to see attachment
List of Attached Documents:
// Content
11,666,833 		12,783,894
14 Land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
15 Other assets (describe right arrow)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 18,875,039 23,359,421 26,481,658
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe right arrow)    
23 Total liabilities (add lines 17 through 22)......... 0 0
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here right arrow
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions...........    
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here right arrow
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........ 0 0
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds 18,875,039 23,359,421
29 Total net assets or fund balances (see instructions)..... 18,875,039 23,359,421
30 Total liabilities and net assets/fund balances (see instructions). 18,875,039 23,359,421
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
18,875,039
2
Enter amount from Part I, line 27a .....................
2
1,353,886
3
Other increases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
3
3,130,496
4
Add lines 1, 2, and 3 ..........................
4
23,359,421
5
Decreases not included in line 2 (itemize) right arrow
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
23,359,421
Form 990-PF (2024)
Form 990-PF (2024)
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 ROYCE GLOBAL TRUST 273 SHS P 2023-12-22 2024-05-13
b GENERAL MOTORS 1000 SHS P 2015-05-28 2024-05-13
c ROYCE GLOBAL TRUST 17340 SHS P 2022-12-23 2024-05-13
d WEYERHAEUSER CO 3000 SHS P 2014-05-22 2024-05-13
e MATTHEWS JAPAN FUND 8166 SHS P 2022-12-14 2024-05-13
MICHIGAN FIN AUTH 10500 SHS P 2013-08-16 2024-09-03
HAWAII ST GO BDS 150000 SHS P 2010-02-22 2024-02-01
WASHINGTON ST TAXABLE 200000 SHS P 2010-05-25 2024-04-01
WK KELLOGG CO 225 SHS P 2010-05-25 2024-05-13
XME ONE LOOK 10000 SHS P 2023-01-12 2024-01-10
BANK OF AMERICA 100000 SHS P 2019-04-15 2024-10-23
JP MORGAN CHASE & CO 100000 SHS P 2019-04-15 2024-10-01
AIR LEASE CORP 3000 SHS P 2019-02-26 2024-10-17
CITIZENS FINANCIAL 4000 SHS P 2019-01-22 2024-07-08
R2000 STARS 15000 SHS P 2023-08-31 2024-09-13
SP500 STARS 15000 SHS P 2023-08-31 2024-09-13
SP500 CLIRNS ISSUER 20000 SHS P 2019-04-25 2024-01-08
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 2,934   2,594 340
b 45,495   36,325 9,170
c 186,350   168,537 17,813
d 92,995   89,663 3,332
e 156,717   163,650 -6,933
105,000   105,000 0
150,000   150,000 0
200,000   200,000 0
4,912   2,881 2,031
126,395   100,000 26,395
100,000   113,272 -13,272
100,000   107,276 -7,276
75,000   75,000 0
100,000   100,000 0
164,025   150,000 14,025
162,225   150,000 12,225
291,795   200,000 91,795
175,511     175,511
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       340
b       9,170
c       17,813
d       3,332
e       -6,933
      0
      0
      0
      2,031
      26,395
      -13,272
      -7,276
      0
      0
      14,025
      12,225
      91,795
      175,511
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 2 325,156
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 16,130
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 16,130
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 16,130
6 Credits/Payments:
a 2024 estimated tax payments and 2023 overpayment credited to 2024 6a 10,100
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 23,000
d Backup withholding erroneously withheld .......... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 33,100
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.......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 16,970
11 Enter the amount of line 10 to be: Credited to 2025 estimated taxright arrow16,970 Refundedright arrow 11 0
Form 990-PF (2024)
Form 990-PF (2024)
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
Yes
 
If "Yes," attach a detailed description of the activities.Click to see attachment
List of Attached Documents:
// Content
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
round bullet By language in the governing instrument, or
round bullet By state legislation that effectively amends the governing instrument so that no mandatory directions
that conflict with the state law remain in the governing instrument? ................
6
Yes
 
7
Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
and Part XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrowMI
b
If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
8b
Yes
 
9
Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
or 4942(j)(5) for calendar year 2024 or the taxable year beginning in 2024? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
9
 
No
10
Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
and addresses. ...............................
10
 
No
11
At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
11
 
No
12
Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
advisory privileges? If "Yes," attach statement. See instructions.................
12
 
No
13
Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
13
Yes
 
Website addressright arrowN/A
14
The books are in care ofright arrowJO ELYN NYMAN Telephone no.right arrow (248) 645-1307

Located atright arrow273 LAKEWOODBLOOMFIELD HILLSMI ZIP+4right arrow48304
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........right arrow
and enter the amount of tax-exempt interest received or accrued during the year ........right arrow
15
 
16 At any time during calendar year 2024, 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 (2024)
Form 990-PF (2024)
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 2024? .............
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 2024, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2024?....................
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 2024 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 2024.) .....................
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 2024? ..
4b
 
No
Form 990-PF (2024)
Form 990-PF (2024)
Page 6
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required (continued)
5a
During the year did the foundation pay or incur any amount to:
Yes
No
(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........
5a(1)
 
No
(2) Influence the outcome of any specific public election (see section 4955); or to carry
on, directly or indirectly, any voter registration drive? ....................
5a(2)
 
No
(3) Provide a grant to an individual for travel, study, or other similar purposes? .............
5a(3)
 
No
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
 
No
(5) Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals? .............
5a(5)
 
No
b
If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........
5b
 
 
c
Organizations relying on a current notice regarding disaster assistance check .........right arrow
d
If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
tax because it maintained expenditure responsibility for the grant? .................
5d
 
 
If "Yes," attach the statement required by Regulations section 53.4945–5(d).
6a
Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
a personal benefit contract? .............................
6a
 
No
b
Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
6b
 
No
If "Yes" to 6b, file Form 8870.
7a
At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
7a
 
No
b
If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....
7b
 
 
8
Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
excess parachute payment during the year? .........................
8
 
No
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors
1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
(a) Name and address (b) Title, and average
hours per week
devoted to position 		(c) Compensation
 (If not paid, enter
-0-) 		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
other allowances
BRUCE FRANKEL PRESIDENT AND TRUSTEE
2.00 		0 0 0
700 ARDMOOR DRIVE
BLOOMFIELD,MI48301
JO ELYN NYMAN VICE PRESIDENT, TREASURER,
4.00 		0 0 0
273 LAKEWOOD
BLOOMFIELD HILLS,MI48304
GEORGE NYMAN SECRETARY AND TRUSTEE
2.00 		0 0 0
273 LAKEWOOD
BLOOMFIELD HILLS,MI48304
2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
(a) Name and address of each employee paid more than $50,000 (b) Title, and average
hours per week
devoted to position 		(c) Compensation (d) Contributions to
employee benefit
plans and deferred
compensation 		(e) Expense account,
other allowances
NONE
Total number of other employees paid over $50,000...................right arrow 0
Form 990-PF (2024)
Form 990-PF (2024)
Page 7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)
3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
NONE
Total number of others receiving over $50,000 for professional services.............right arrow0
Part VIII-A
Summary of Direct Charitable Activities
List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
1  
2  
3  
4  
Part VIII-B
Summary of Program-Related Investments (see instructions)
Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
1  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................right arrow0
Form 990-PF (2024)
Form 990-PF (2024)
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
20,643,982
b
Average of monthly cash balances.......................
1b
823,604
c
Fair market value of all other assets (see instructions)................
1c
4,150,000
d
Total (add lines 1a, b, and c).........................
1d
25,617,586
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
25,617,586
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
384,264
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
25,233,322
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
1,261,666
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
1,261,666
2a
Tax on investment income for 2024 from Part V, line 5 .......
2a
16,130
b
Income tax for 2024. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
16,130
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
1,245,536
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
1,245,536
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
1,245,536
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
1,520,000
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
1,520,000
Form 990-PF (2024)
Form 990-PF (2024)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2023 		(c)
2023 		(d)
2024
1 Distributable amount for 2024 from Part X, line 7 1,245,536
2 Undistributed income, if any, as of the end of 2024:
a Enter amount for 2023 only....... 0
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2024:
a From 2019......  
b From 2020......  
c From 2021......  
d From 2022......  
e From 2023...... 89,987
f Total of lines 3a through e ........ 89,987
4Qualifying distributions for 2024 from Part
XI, line 4: right arrow$ 1,520,000
a Applied to 2023, 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 2024 distributable amount..... 1,245,536
e Remaining amount distributed out of corpus 274,464
5 Excess distributions carryover applied to 2024. 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 5 364,451
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 2023. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		0
f Undistributed income for 2024. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2025 .......... 		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 2019 not
applied on line 5 or line 7 (see instructions) ... 		0
9 Excess distributions carryover to 2025.
Subtract lines 7 and 8 from line 6a ...... 		364,451
10 Analysis of line 9:
a Excess from 2020....  
b Excess from 2021....  
c Excess from 2022....  
d Excess from 2023.... 89,987
e Excess from 2024.... 274,464
Form 990-PF (2024)
Form 990-PF (2024)
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 2024, 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) 2024 (b) 2023 (c) 2022 (d) 2021
         
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).)
BRUCE FRANKEL
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 (2024)
Form 990-PF (2024)
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

AFMDA

20 W 36TH STREET 1100
NEW YORK,NY10018 		NONE 501(C)(3) NATIONAL AMBULANCE, BLOOD-SERVICE AND DISASTER-RELIEF ORGANIZATION 5,000

ALZHEIMERS DISEASE RESEARCH

22512 GATEWAY CENTER DR
CLARKSBURG,MD20871 		NONE 501(C)(3) ALZHEIMERS RESEARCH 5,000

AMERICAN DIABETES ASSOCIATION

1701 NORTH BEAUREGARD STREET
ALEXANDRIA,VA22311 		NONE 501(C)(3) MEDICAL RESEARCH 20,000

BEAR HUG FOUNDATION

139 W MAPLE SUITE F
BIRMINGHAM,MI48009 		NONE 501(C)(3) OUTDOOR EDUCATIONAL AND RECREATIONAL ACTIVITIES FOR FOSTER CHILDREN 35,000

CHRONS & COLITIS FOUNDATION

25882 ORCHARD LAKE ROAD SUITE 102
FARMINGTON HILLS,MI48336 		NONE 501(C)(3) MEDICAL RESEARCH 80,000

DETROIT RESCUE MISSION

150 STIMSON ST
DETROIT,MI48201 		NONE 501(C)(3) REHABILITATION FACILITY 5,000

FAR CONSERVATORY

1669 WEST MAPLE ROAD
BIRMINGHAM,MI48009 		NONE 501(C)(3) ASSISTANCE FOR PEOPLE WITH DISABILITIES 50,000

GLEANERS

2131 BEAUFAIT
DETROIT,MI48207 		NONE 501(C)(3) FOOD BANK 50,000

GRACE CENTERS OF HOPE

35 E HURON ST
PONTIAC,MI48342 		NONE 501(C)(3) FAITH-BASED LONG-TERM LIFE SKILLS PROGRAM 5,000

HOSPICE OF MICHIGAN (STATE OF MICHIGAN)

43097 WOODWARD AVE SUITE 102
BLOOMFIELD HILLS,MI48302 		NONE 501(C)(3) END OF LIFE CARE AND SUPPORT PROGRAMS 500,000

JARC

30301 NORTHWESTERN HIGHWAY SUITE
100
FARMINGTON HILLS,MI48334 		NONE 501(C)(3) ASSISTANCE FOR PEOPLE WITH DISABILITIES 10,000

JEWISH FAMILY SERVICES

6555 W MAPLE RD
WEST BLOOMFIELD TWP,MI48322 		NONE 501(C)(3) FAMILY SERVICES & SUPPORT GROUPS 5,000

JEWISH SENIOR LIFE

6710 W MAPLE RD
WEST BLOOMFIELD,MI48322 		NONE 501(C)(3) SENIOR/RETIREMENT FACILITY 25,000

KIDS KICKING CANCER

27600 NORTHWESTERN HIGHWAY
SOUTHFIELD,MI48034 		NONE 501(C)(3) PROVIDES THE NEEDS OF CHILDREN WITH ILLNESS 5,000

LUPUS RESEARCH ALLIANCE

275 MADISON AVE
NEW YORK,NY10016 		NONE 501(C)(3) LUPUS RESEARCH 5,000

THE GLAUCOMA FOUNDATION

80 MAIDEN LANE STE 700
PECK SLIP,NY10038 		NONE 501(C)(3) GLAUCOMA RESEARCH 5,000

ORT AMERICA

6735 TELEGRAPH RD
BLOOMFIELD HILLS,MI48301 		NONE 501(C)(3) EDUCATION SUPPORT 5,000

MICHIGAN LEAGUE FOR PUBLIC POLICY

1223 TURNER STREET STE G1
LANSING,MI48906 		NONE 501(C)(3) ECONOMIC SECURITY AND WELL-BEING FOR PEOPLE IN MICHIGAN 25,000

CAREHOUSE OF OAKLAND COUNTY

44765 WOODWARD AVE
PONTIAC,MI48341 		NONE 501(C)(3) ASSISTANCE FOR ABUSED AND NEGLECTED CHILDREN 50,000

PARKINSON'S FOUNDATION

PO BOX 61420
STATEN ISLAND,NY10306 		NONE 501(C)(3) PATIENT SERVICE, AWARENESS AND SUPPORT 5,000

PLANNED PARENTHOOD

PO BOX 3673
ANN ARBOR,MI48106 		NONE 501(C)(3) SEXUAL AND REPRODUCTIVE HEALTH 10,000

ST JUDES CHILDRENS RESEARCH

32121 WOODWARD AVE 350
ROYAL OAK,MI48073 		NONE 501(C)(3) CHILDHOOD CANCER RESEARCH AND TREATMENT 2,000

TAMARACK CAMPS

6735 TELEGRAPH RD
BLOOMFIELD HILLS,MI48301 		NONE 501(C)(3) PROVIDES ENRICHING JEWISH CAMPING EXPERIENCES 5,000

UNIVERSITY OF MICHIGAN

1230 HUBBARD ST
ANN ARBOR,MI48109 		NONE 501(C)(3) EDUCATION SUPPORT 600,000

YAD EZRA

2850 W 11 MILE RD
BERKLEY,MI48072 		NONE 501(C)(3) FOOD BANK 3,000

AMERICAN FRIENDS OF GALILEE MEDICAL CENTER

PO BOX 789856
PHILADELPHIA,PA19178 		NONE 501(C)(3) MEDICAL SUPPORT AND FACILITY 5,000
Total .................................right arrow 3a 1,520,000
bApproved for future payment
Total ................................. right arrow 3b 0
Form 990-PF (2024)
Form 990-PF (2024)
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 ........... 		    14 144,355  
4 Dividends and interest from securities ....     14 753,030  
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....          
6 Net rental income or (loss) from personal property          
7 Other investment income .....          
8 Gain or (loss) from sales of assets other than
inventory ............ 		    18 325,156  
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 1,222,541 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
1,222,541
(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 (2024)
Form 990-PF (2024)
Page 13
Part XVI
Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
1
Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
Yes
No
a
Transfers from the reporting foundation to a noncharitable exempt organization of:
(1) Cash...................................
1a(1)
 
No
(2) Other assets.................................
1a(2)
 
No
b
Other transactions:
(1) Sales of assets to a noncharitable exempt organization....................
1b(1)
 
No
(2) Purchases of assets from a noncharitable exempt organization..................
1b(2)
 
No
(3) Rental of facilities, equipment, or other assets.......................
1b(3)
 
No
(4) Reimbursement arrangements...........................
1b(4)
 
No
(5) Loans or loan guarantees.............................
1b(5)
 
No
(6) Performance of services or membership or fundraising solicitations................
1b(6)
 
No
c
Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
1c
 
No
d
If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
(a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
2a
Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
b
If "Yes," complete the following schedule.

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


 Phone no.
Form 990-PF (2024)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description
Schedule B
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

right arrow Attach to Form 990, 990-EZ, or 990-PF.
right arrow Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
Name of the organization
THE SAMUEL & JEAN FRANKEL
HEALTH AND RESEARCH FOUNDATION
Employer identification number

30-0095044
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ
501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization


Form 990-PF
501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation
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
For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.
Special Rules
For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 331/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Right Arrow $  
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) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025) Page 2
Name of organization
THE SAMUEL & JEAN FRANKEL
HEALTH AND RESEARCH FOUNDATION 		Employer identification number
30-0095044
Part I
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
GEORGE AND JO ELYN NYMAN
273 LAKEWOOD
 
BLOOMFIELD HILLS, MI48304

$ 432,084


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
2
BRUCE FRANKEL
700 ARDMOOR DR
 
BLOOMFIELD, MI48301

$ 432,083


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
3
STANELY FRANKEL
273 LAKEWOOD
 
BLOOMFIELD HILLS, MI48304

$ 432,083


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
4
MAXINE STUART FRANKEL FOUNDATION
 
273 LAKEWOOD
 
BLOOMFIELD HILLS, MI48304

$ 432,083


(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) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 3
Name of organization
THE SAMUEL & JEAN FRANKEL
HEALTH AND RESEARCH FOUNDATION 		Employer identification number

30-0095044
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
1
 1/12 OF LAND LOCATED AT 2165 LAKE GEORGE RD OAKLAND MI 48363 $ 432,084 2024-09-30
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
2
 1/12 OF LAND LOCATED AT 2165 LAKE GEORGE RD OAKLAND MI 48363 $ 432,083 2024-09-30
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
3
 1/12 OF LAND LOCATED AT 2165 LAKE GEORGE RD OAKLAND MI 48363 $ 432,083 2024-09-30
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
4
 1/12 OF LAND LOCATED AT 2165 LAKE GEORGE RD OAKLAND MI 48363 $ 432,083 2024-09-30
(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) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 4
Name of organization
THE SAMUEL & JEAN FRANKEL
HEALTH AND RESEARCH FOUNDATION 		Employer identification number

30-0095044
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.) $  
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) (Rev. 1-2025)
Additional Data


Software ID:  
Software Version:  

TY 2024 AccountingFeesSchedule
Name:
THE SAMUEL & JEAN FRANKEL
 
HEALTH AND RESEARCH FOUNDATION
EIN:
30-0095044
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING FEES 2,750 0   0

TY 2024 ActyNotPreviouslyRptExpln
Name:
THE SAMUEL & JEAN FRANKEL
 
HEALTH AND RESEARCH FOUNDATION
EIN:
30-0095044
Explanation:
A DONATION OF LAND WAS MADE TO THE ORGANIZATION IN 2016 THAT WAS UNDISCOVERED UNTIL 2024. THE VALUE OF THE LAND DONATION RECEIVED IN 2016 WAS $3,086,803.

TY 2024 InvestmentsCorpBondsSchedule
Name:
THE SAMUEL & JEAN FRANKEL
 
HEALTH AND RESEARCH FOUNDATION
EIN:
30-0095044
Name of Bond End of Year Book Value End of Year Fair Market Value
AFFILLATED MANAGERS GROUP 6000 SHS 150,000 109,080
AMERICAN FNCL GROUP 6000 SHS 150,000 135,060
ARCH CAPITAL GROUP 4000 SHS 100,000 84,840
BANK OF AMERICA CORP 6000 SHS 150,000 129,600
BANK OF AMERICA CORP HH 6000 SHS 150,000 148,440
BERKLEY WR CORP 4000 SHS 100,000 92,240
CHARLES SCHWAB CORP 5000 SHS 125,000 125,500
CHS INC 6000 SHS 150,000 154,020
ENSTAR GROUP 4000 SHS 98,131 81,400
FANNIE MAE NEW MONEY 8000 SHS 45,200 78,400
FEDERAL AGRICULTURE 6000 SHS 150,000 133,500
JPMORGAN CHASE & CO 6000 SHS 150,000 151,020
MORGAN STANLEY 100000 SHS 100,527 99,054
OLD NATIONAL BANCORP 2000 SHS 50,000 49,420
SEMPRA ENERGY 6000 SHS 150,000 136,200
SYNCHRONY FINANCIAL 4000 SHS 100,000 76,720
THE GABELLI MLT MEDIA 8000 SHS 183,788 185,280
WELLS FARGO & CO 250000 SHS 280,255 249,547
WELLS FARGO 4000 SHS 100,000 98,000

TY 2024 InvestmentsCorpStockSchedule
Name:
THE SAMUEL & JEAN FRANKEL
 
HEALTH AND RESEARCH FOUNDATION
EIN:
30-0095044
Name of Stock End of Year Book Value End of Year Fair Market Value
CATERPILLAR 700 SHS 55,916 253,932
COCA COLA 2000 SHS 50,157 124,520
DIAGEO PLC SPSD 850 SHS 50,222 108,060
DJIA CLIRNS ISSUERS 22500 SHS 225,000 321,750
DUKE ENERGY 1000 SHS 90,406 107,740
EMERSON ELEC CO 1000 SHS 44,239 123,930
HERCULES CAPITAL 10000 SHS 178,000 200,900
INTEL CORP 3000 SHS 59,310 60,150
INTL BSKT LIRN 35000 SHS 350,000 413,000
JOHNSON AND JOHNSON 850 SHS 50,633 122,927
KELLANOVA 900 SHS 44,588 72,873
MICROSOFT CORP 2000 SHS 51,018 843,000
NESTLE S A REP 1200 SHS 52,152 98,040
NISOURCE INC 6000 SHS 39,438 220,560
R2000 STEPUP 16402 SHS 164,020 161,560
RAYONIER INC 2000 SHS 65,465 52,200
SIEMENS AG 1000 SHS 56,817 96,680
SP500 NOTES ISSUER BNS 30000 SHS 300,000 316,500
SP500 STARS ISS 16222 SHS 162,220 159,949
UNILEVER PLC 2000 SHS 51,538 113,400
UNITED PARCEL SVC 500 SHS 50,276 63,050
WALMART INC 300 SHS 18,296 27,105
WASTE MANGEMENT 1500 SHS 47,441 302,685
XLRE STEPUP 15000 SHS 150,000 155,400
ZURICH INSURANCE GROUP 3000 SHS 45,238 89,070

TY 2024 InvestmentsGovtObligationsSch
Name:
THE SAMUEL & JEAN FRANKEL
 
HEALTH AND RESEARCH FOUNDATION
EIN:
30-0095044
US Government Securities - End of Year Book Value:

0
US Government Securities - End of Year Fair Market Value:

0
State & Local Government Securities - End of Year Book Value:


1,121,148
State & Local Government Securities - End of Year Fair Market Value:


1,135,314


TY 2024 InvestmentsOtherSchedule2
Name:
THE SAMUEL & JEAN FRANKEL
 
HEALTH AND RESEARCH FOUNDATION
EIN:
30-0095044
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
BLACKROCK CAP ALLOCATION 15038 SHS AT COST 263,583 227,820
BLACKROCK GLBL ALLOCATION 12490 SHS AT COST 239,092 233,558
BLACKROCK INNOVATION 98 SHS AT COST 1,578 730
BLACKSTONE PRIVATE 10093 SHS AT COST 251,250 256,964
BLUE OWL CREDIT INCOME 27144 SHS AT COST 251,250 259,229
BNY MELLON ALCENTRA 1500 SHS AT COST 150,000 132,300
COLUMBIA DIVIDEND INCOME 11105 SHS AT COST 304,067 366,455
COLUMBIA FLEXIBLE CAPITAL INCOME 22785 SHS AT COST 286,153 315,577
DOUBLELINE INCOME SOLUTION 17233 SHS AT COST 318,621 216,670
DOUBLELINE LOW DURATION 18043 SHS AT COST 173,837 172,847
DOUBLELINE YIELD OPP 11228 SHS AT COST 208,726 177,744
EATON VANCE RCHRD BRSTN 30985 SHS AT COST 438,933 561,140
EATON VANCE RCHRD BRSTN 8016 SHS AT COST 106,422 114,961
FIRST EAGLE GLOBAL 11962 SHS AT COST 656,885 806,339
FPA CRESCENT PORT 22614 SHS AT COST 667,198 909,096
FPA NEW INCOME 31794 SHS AT COST 301,598 310,629
GUGGENHEIM 9836 SHS AT COST 179,645 146,256
JANUS HENDERSON MULTI 19692 SHS AT COST 164,354 168,758
JENSEN QUALITY GROWTH 5674 SHS AT COST 257,680 329,679
JOHN HANCOCK STRATEGIC INCOME 23088 SHS AT COST 250,418 230,414
JP MORGAN INCOME BUILDER 37657 SHS AT COST 385,238 368,661
JPMORGAN STRATEGIC INCOME 23186 SHS AT COST 266,547 265,245
KINETICS PARADIGM FUND 5836 SHS AT COST 206,319 741,168
KKR CREDIT OPPORT 13265 SHS AT COST 290,864 304,431
LORD ABBETT CREDIT 32521 SHS AT COST 293,390 290,417
LORD ABBETT SHORT DURATION 43818 SHS AT COST 176,691 169,137
LYRICAL US VALUE EQUITY 7950 SHS AT COST 134,858 205,167
MATTHEWS ASIA DIVIDEND 15481 SHS AT COST 230,535 217,660
NEUBERGER BERMAN LONG SHORT 16155 SHS AT COST 195,133 302,915
NUVEEN PREFERRED & INCOM 86 SHS AT COST 772 671
NUVEEN PREFERRED 18881 SHS AT COST 300,643 293,215
NUVEEN REAL ASSET INC 8679 SHS AT COST 200,875 183,661
NUVEEN REAL ASSET INCOME 8026 SHS AT COST 113,360 97,358
NUVEEN TAXABLE MUNI 10732 SHS AT COST 198,659 160,765
OAKMARK GLOBAL SELECT 12072 SHS AT COST 211,790 266,663
PIMCO DYNAMIC 16041 SHS AT COST 285,401 219,538
PIMCO DYNAMIC ENERGY 7965 SHS AT COST 128,800 208,123
PIMCO INCOME FUND 10588 SHS AT COST 123,069 111,391
PIMCO LOW DURATION FD 15154 SHS AT COST 127,268 121,538
PIMCO SHORT TERM 29684 SHS AT COST 286,751 287,339
PMF TEI FUND 26 SHS AT COST 2,547 1,677
PRINCIPAL DIVERSIFIED INCOME 25160 SHS AT COST 328,575 296,130
RIVERNORTH/DOUBLELINE 5000 SHS AT COST 75,722 41,700
SHENKMAN SHORT DURATION 21135 SHS AT COST 212,719 206,698
T ROWE PRICE RETIREMENT BALANCED FUND 30737 SHS AT COST 461,316 407,271
T ROWE PRICE SHORT TERM 42796 SHS AT COST 204,864 196,861
TORTOISE ENERGY INFRSTRCTR INCOME 35995 SHS AT COST 266,444 326,113
VIRTUS MULTI SECTOR 42694 SHS AT COST 201,006 193,404
VULCAN VALUE PARTNERS 13000 SHS AT COST 285,387 361,811

TY 2024 OtherExpensesSchedule
Name:
THE SAMUEL & JEAN FRANKEL
 
HEALTH AND RESEARCH FOUNDATION
EIN:
30-0095044
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
STATE FILING FEE 20 0   0
BOND PREMIUM AMORTIZATION 909 0   0
PMF TEI K-1 DEDUCTION 86 0   0


TY 2024 OtherIncreasesSchedule
Name:
THE SAMUEL & JEAN FRANKEL
 
HEALTH AND RESEARCH FOUNDATION
EIN:
30-0095044
Description Amount
BASIS ADJUSTMENTS - COST V. FMV 43,693
LAND ADDITION DONATED IN PY PREVIOUSLY UNREPORTED 3,086,803


TY 2024 OtherProfessionalFeesSchedule
Name:
THE SAMUEL & JEAN FRANKEL
 
HEALTH AND RESEARCH FOUNDATION
EIN:
30-0095044
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INVESTMENT AND ADVISORY FEES 61,644 0   0


TY 2024 TaxesSchedule
Name:
THE SAMUEL & JEAN FRANKEL
 
HEALTH AND RESEARCH FOUNDATION
EIN:
30-0095044
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FOREIGN TAX WITHHELD 2,579 0   0
FEDERAL EXCISE TAX 9,000 0   0