TY 2024 Form 990PF

- TIN:

Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation

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

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

Go to www.irs.gov/Form990PF for instructions and the latest information.

OMB No. 1545-0047

2024

Open to Public Inspection

For calendar year 2024, or tax year beginning 01-01-2024 , and ending 12-31-2024

Name of foundation
JACK AND FLORENCE BERLIN FOUNDATION
A DELAWARE NON PROFIT CORPORATION

Number and street (or P.O. box number if mail is not delivered to street address)1 WREN
Room/suite

City or town, state or province, country, and ZIP or foreign postal code
LITTLETON, CO80127

A Employer identification number

72-1551106

B Telephone number (see instructions)

(310) 271-9037

C If exemption application is pending, check here right arrow

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

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

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

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

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

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

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

$8,589,967J Accounting method: Cash Accrual
Other (specify)
(Part I, column (d) must be on cash basis.)

	Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).)	(a) Revenue and expenses per books		(b) Net investment income	(c) Adjusted net income	(d) Disbursements for charitable purposes (cash basis only)


1	Contributions, gifts, grants, etc., received (attach schedule)
2	Check .............
3	Interest on savings and temporary cash investments	1,782		1,782	1,782
4	Dividends and interest from securities...	9,067		9,067	9,067
5a	Gross rents............	411,228		411,228	411,228
b	Net rental income or (loss) 324,820
6a	Net gain or (loss) from sale of assets not on line 10	List of Attached Documents: // Content	40,499
b	Gross sales price for all assets on line 6a 56,943
7	Capital gain net income (from Part IV, line 2)...
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........	462,576		422,077	422,077
13	Compensation of officers, directors, trustees, etc.
14	Other employee salaries and wages......
15	Pension plans, employee benefits.......
16a	Legal fees (attach schedule).........
b	Accounting fees (attach schedule).......	List of Attached Documents: // Content	4,915	2,570	2,570	2,345
c	Other professional fees (attach schedule)....	List of Attached Documents: // Content	10,822	10,146	10,146	676
17	Interest...............
18	Taxes (attach schedule) (see instructions)...	List of Attached Documents: // Content	7,704	7,704	7,704
19	Depreciation (attach schedule) and depletion...	List of Attached Documents: // Content	38,132	38,132	38,132
20	Occupancy..............
21	Travel, conferences, and meetings.......
22	Printing and publications..........
23	Other expenses (attach schedule).......	List of Attached Documents: // Content	50,562	50,562	50,562
24	Total operating and administrative expenses.
	Add lines 13 through 23..........	112,135		109,114	109,114	3,021
25	Contributions, gifts, grants paid.......	394,000				394,000
26	Total expenses and disbursements. Add lines 24 and 25	506,135		109,114	109,114	397,021
27	Subtract line 26 from line 12:
a	Excess of revenue over expenses and disbursements	-43,559
b	Net investment income (if negative, enter -0-)			312,963
c	Adjusted net income (if negative, enter -0-)...				312,963

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 11289X Form 990-PF (2024)

Form 990-PF (2024)

Page 2

Part II		Balance Sheets	Beginning of year	End of year
Part II		Balance Sheets	(a) Book Value	(b) Book Value	(c) Fair Market Value
	1	Cash—non-interest-bearing.............	292,303	370,243	370,243
	2	Savings and temporary cash investments.........	50,683	60,519	60,519
	3	Accounts receivable
		Less: allowance for doubtful accounts
	4	Pledges receivable
		Less: allowance for doubtful accounts
	5	Grants receivable.................
	6	Receivables due from officers, directors, trustees, and other
		disqualified persons (attach schedule) (see instructions).....
	7	Other notes and loans receivable (attach schedule)
		Less: allowance for doubtful accounts
	8	Inventories for sale or use..............
	9	Prepaid expenses and deferred charges..........
	10a	Investments—U.S. and state government obligations (attach schedule)	25,535	List of Attached Documents: // Content 25,535	25,535
	b	Investments—corporate stock (attach schedule).......	458,228	List of Attached Documents: // Content 489,427	1,047,148
	c	Investments—corporate bonds (attach schedule).......
	11	Investments—land, buildings, and equipment: basis 2,980,604
		Less: accumulated depreciation (attach schedule) 682,356	2,336,360	List of Attached Documents: // Content 2,298,248	5,931,156
	12	Investments—mortgage loans.............
	13	Investments—other (attach schedule)..........	474,061	List of Attached Documents: // Content 474,061	1,131,541
	14	Land, buildings, and equipment: basis 57,543
		Less: accumulated depreciation (attach schedule) 33,718	29,040	List of Attached Documents: // Content 23,825	23,825
	15	Other assets (describe )	List of Attached Documents: // Content 564	List of Attached Documents: // Content 564
	16	Total assets (to be completed by all filers—see the
		instructions. Also, see page 1, item I)	3,666,774	3,742,422	8,589,967
	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 )	List of Attached Documents: // Content 271,406	List of Attached Documents: // Content 390,613
	23	Total liabilities (add lines 17 through 22).........	271,406	390,613
		Foundations that follow FASB ASC 958, check here
		and complete lines 24, 25, 29 and 30.
	24	Net assets without donor restrictions...........	3,395,368	3,351,809
	25	Net assets with donor restrictions............
		Foundations that do not follow FASB ASC 958, check here
		and complete lines 26 through 30.
	26	Capital stock, trust principal, or current funds........
	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).....	3,395,368	3,351,809
	30	Total liabilities and net assets/fund balances (see instructions).	3,666,774	3,742,422

Part III

Analysis of Changes in Net Assets or Fund Balances

Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............

3,395,368

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

-43,559

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

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

3,351,809

Decreases not included in line 2 (itemize) right arrow

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

3,351,809

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.)
1a
b
c
d
e

(e) Gross sales price		(f) Depreciation allowed (or allowable)	(g) Cost or other basis plus expense of sale	(h) Gain or (loss) (e) plus (f) minus (g)
a
b
c
d
e

Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69
(i) F.M.V. as of 12/31/69	(j) Adjusted basis as of 12/31/69	(k) Excess of col. (i) over col. (j), if any
a
b
c
d
e

2	Capital gain net income or (net capital loss)	If gain, also enter in Part I, line 7 If (loss), enter -0- in Part I, line 7	2
3	Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
	If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0- in Part I, line 8 ...................		3

Part V

Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)

1a	Exempt operating foundations described in section 4940(d)(2), check here and enter “N/A" on line 1.
	Date of ruling or determination letter: (attach copy of letter if necessary–see instructions)	1	4,350
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
3	Add lines 1 and 2...........................	3	4,350
4	Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-)	4
5	Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- .....	5	4,350
6	Credits/Payments:

a	2024 estimated tax payments and 2023 overpayment credited to 2024	6a	5,300
b	Exempt foreign organizations—tax withheld at source......	6b
c	Tax paid with application for extension of time to file (Form 8868)...	6c
d	Backup withholding erroneously withheld ..........	6d

7	Total credits and payments. Add lines 6a through 6d..............		7	5,300
8	Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. List of Attached Documents: // Content		8	116
9	Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......		9
10	Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...		10	834
11	Enter the amount of line 10 to be: Credited to 2025 estimated tax834	Refunded	11

Form 990-PF (2024)

Page 4

Part VI-A

Statements Regarding Activities

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

Yes

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

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

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

If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials

published or distributed by the foundation in connection with the activities.

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

Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:

(1) On the foundation. right arrow

$ (2) On foundation managers. right arrow

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

on foundation managers. right arrow

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

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

Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles

of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....

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

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

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

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

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

By language in the governing instrument, or

By state legislation that effectively amends the governing instrument so that no mandatory directions

that conflict with the state law remain in the governing instrument? ................

Yes

Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),

and Part XIV..................................

Yes

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

If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney

General (or designate) of each state as required by General Instruction G? If "No," attach explanation .

Yes

Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)

or 4942(j)(5) for calendar year 2024 or the taxable year beginning in 2024? See the instructions for Part XIII.

If "Yes," complete Part XIII .............................

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

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

At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the

meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............

Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had

advisory privileges? If "Yes," attach statement. See instructions.................

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

Yes

Website address right arrow

N/A

The books are in care of right arrow

DANIEL L SMITH Telephone no. right arrow

(310) 271-9037

Located at right arrow

5513 PREMIERE AVELAKEWOODCA ZIP+4 right arrow

90712

Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here ......... right arrow

and enter the amount of tax-exempt interest received or accrued during the year ........ right arrow

16 At any time during calendar year 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)

Page 5

Part VI-B

Statements Regarding Activities for Which Form 4720 May Be Required

File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.

Yes

During the year did the foundation (either directly or indirectly):

(1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........

1a(1)

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

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

1a(2)

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

1a(3)

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

1a(4)

(5) Transfer any income or assets to a disqualified person (or make any of either available

for the benefit or use of a disqualified person)? ......................

1a(5)

(6) Agree to pay money or property to a government official? (Exception. Check "No"

if the foundation agreed to make a grant to or to employ the official for a period

after termination of government service, if terminating within 90 days.) ...............

1a(6)

If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations

section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........

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

Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,

that were not corrected before the first day of the tax year beginning in 2024? .............

Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private

operating foundation defined in section 4942(j)(3) or 4942(j)(5)):

At the end of tax year 2024, did the foundation have any undistributed income (Part XII, lines 6d

and 6e) for tax year(s) beginning before 2024?....................

If "Yes," list the years right arrow

20, 20, 20, 20

Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)

(relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)

to all years listed, answer "No" and attach statement—see instructions.) ..............

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

20, 20, 20, 20

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

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

If "Yes," did it have excess business holdings in 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.) .....................

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

Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its

charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2024? ..

Form 990-PF (2024)

Page 6

Part VI-B

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

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

Yes

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

5a(1)

(2) Influence the outcome of any specific public election (see section 4955); or to carry

on, directly or indirectly, any voter registration drive? ....................

5a(2)

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

5a(3)

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

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

5a(4)

(5) Provide for any purpose other than religious, charitable, scientific, literary, or

educational purposes, or for the prevention of cruelty to children or animals? .............

5a(5)

If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in

Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........

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

If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the

tax because it maintained expenditure responsibility for the grant? .................

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

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

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

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

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

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

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

Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or

excess parachute payment during the year? .........................

Part VII

Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors

1 List all officers, directors, trustees, foundation managers and their compensation. See instructions

(a) Name and address	(b) Title, and average hours per week devoted to position	(c) Compensation (If not paid, enter -0-)	(d) Contributions to employee benefit plans and deferred compensation	(e) Expense account, other allowances
PATRICE BERRY	PRESIDENT 10.00	0	0	0
1 WREN LITTLETON,CO80127	PRESIDENT 10.00	0	0	0
MARK S BERRY	DIRECTOR 1.00	0	0	0
1 WREN LITTLETON,CO80127	DIRECTOR 1.00	0	0	0
JEFFREY H BERLIN	TREASURER 5.00	0	0	0
20 TIMBER RIDGE CHAGRIN FALLS,OH44022	TREASURER 5.00	0	0	0
SHELIA BERLIN	DIRECTOR 1.00	0	0	0
20 TIMBER RIDGE CHAGRIN FALLS,OH44022	DIRECTOR 1.00	0	0	0
MARK ALLEN	SECRETARY 1.00	0	0	0
5051 SAN AQUARIO SAN DIEGO,CA92109	SECRETARY 1.00	0	0	0
MARCI ALLEN	DIRECTOR 1.00	0	0	0
3318 BAYSIDE WALK SAN DIEGO,CA92109	DIRECTOR 1.00	0	0	0
MIMI ALLEN	DIRECTOR 1.00	0	0	0
11778 CARMEL CREEK ROAD C205 SAN DIEGO,CA92130	DIRECTOR 1.00	0	0	0
KATHLEEN THORDSEN BARTLETT	DIRECTOR 1.00	0	0	0
13386 BRYANT YUCAIPA,CA92399	DIRECTOR 1.00	0	0	0
DANIEL L SMITH CPA	DIRECTOR/CPA 5.00	0	0	0
5513 PREMIERE AVE LAKEWOOD,CA90712	DIRECTOR/CPA 5.00	0	0	0

2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."


(a) Name and address of each employee paid more than $50,000	(b) Title, and average hours per week devoted to position	(c) Compensation	(d) Contributions to employee benefit plans and deferred compensation	(e) Expense account, other allowances
NONE









Total number of other employees paid over $50,000...................

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 arrow

Part VIII-A

Summary of Direct Charitable Activities

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


2


3


4

Part VIII-B

Summary of Program-Related Investments (see instructions)

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


All other program-related investments. See instructions.
3

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

Form 990-PF (2024)

Page 8

Part IX

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

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

purposes:

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

1,058,864

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

497,658

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

6,495,191

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

8,051,713

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

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

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

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

8,051,713

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

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

120,776

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

7,930,937

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

396,547

Part X

Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow

and do not complete this part.)

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

396,547

Tax on investment income for 2024 from Part V, line 5 .......

4,350

Income tax for 2024. (This does not include the tax from Part V.) ...

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

4,350

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

392,197

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

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

392,197

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

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

392,197

Part XI

Qualifying Distributions (see instructions)

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

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

397,021

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

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

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

Amounts set aside for specific charitable projects that satisfy the:

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

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

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

397,021

Form 990-PF (2024)

Page 9

Part XII

Undistributed Income (see instructions)

	(c) 2023	(d) 2024
1 Distributable amount for 2024 from Part X, line 7		392,197
2 Undistributed income, if any, as of the end of 2024:
a Enter amount for 2023 only.......	349,023
b Total for prior years:20 , 20, 20
3 Excess distributions carryover, if any, to 2024:
a From 2019......
b From 2020......
c From 2021......
d From 2022......
e From 2023......
f Total of lines 3a through e ........
4Qualifying distributions for 2024 from Part
XI, line 4: $ 397,021
a Applied to 2023, but not more than line 2a	349,023
b Applied to undistributed income of prior years (Election required—see instructions).....
c Treated as distributions out of corpus (Election required—see instructions)........
d Applied to 2024 distributable amount.....		47,998
e Remaining amount distributed out of corpus
5 Excess distributions carryover applied to 2024.
(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
b Prior years’ undistributed income. Subtract line 4b from line 2b ..........
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......
d Subtract line 6c from line 6b. Taxable amount —see instructions ...........
e Undistributed income for 2023. Subtract line 4a from line 2a. Taxable amount—see instructions .............
f Undistributed income for 2024. Subtract lines 4d and 5 from line 1. This amount must be distributed in 2025 ..........		344,199
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) .......
8 Excess distributions carryover from 2019 not applied on line 5 or line 7 (see instructions) ...
9 Excess distributions carryover to 2025. Subtract lines 7 and 8 from line 6a ......
10 Analysis of line 9:
a Excess from 2020....
b Excess from 2021....
c Excess from 2022....
d Excess from 2023....
e Excess from 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 4942(j)(3) or4942(j)(5)

2a Enter the lesser of the adjusted net income from Part I or the minimum investment return from Part IX for each year listed ..........	Tax year	Prior 3 years			(e) Total
	(a) 2024	(b) 2023	(c) 2022	(d) 2021	(e) Total

b 85% (0.85) of line 2a .........
c Qualifying distributions from Part XI, line 4 for each year listed .....
d Amounts included in line 2c not used directly for active conduct of exempt activities ..........
e Qualifying distributions made directly for active conduct of exempt activities. Subtract line 2d from line 2c ....
3 Complete 3a, b, or c for the alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......
(2) Value of assets qualifying under section 4942(j)(3)(B)(i)
b “Endowment" alternative test— enter 2/3 of minimum investment return shown in Part IX, line 6 for each year listed ..
c “Support" alternative test—enter:
(1) Total support other than gross investment income (interest, dividends, rents, payments on securities loans (section 512(a)(5)), or royalties) ....
(2) Support from general public and 5 or more exempt organizations as provided in section 4942(j)(3)(B)(iii)....
(3) Largest amount of support from an exempt organization
(4) Gross investment income

Part XIV

Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)

1Information Regarding Foundation Managers:

aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)

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)

Page 11

Part XIV

Supplementary Information (continued)

3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient	If recipient is an individual, show any relationship to any foundation manager or substantial contributor	Foundation status of recipient	Purpose of grant or contribution	Amount
Name and address (home or business)		Foundation status of recipient	Purpose of grant or contribution	Amount
aPaid during the year
JEWISH COLORADO 300 SOUTH DAHLIA STREET SUITE 300 DENVER,CO80246	N/A	PUB CHARITY	SOURCE FOR GIVING TO COMMUNITY	20,000
AMERICANS ASSOC BEN-GURION UNIV 1001 AVENUE OF AMERICAS 19TH FLOOR NEW YORK,NY10018	N/A	PUB CHARITY	EDUCATIONAL / RESEARCH	35,000
ANTI-DEFAMATION LEAGUE 605 THIRD AVENUE NEW YORK,NY101583560	N/A	PUB CHARITY	STOP DEFAMATION AND SECURE JUSTICE	5,000
ACADEMY YOUTH SERVICE ORGANIZATION 14401 WILLOW LANE HUNTINGTON BEACH,CA92647	N/A	PUB CHARITY	EDUCATIONAL PROGRAMS	20,000
JEWISH FAMILY SERVICE OF COLORADO 3201 SOUTH TAMARAC DRIVE DENVER,CO80231	N/A	PUB CHARITY	ENHANCE WELLBEING THOSE IN NEED	40,000
JEWISH FEDERATION OF CLEVELAND 25701 SCIENCE PARK DR CLEVELAND,OH44122	N/A	PUB CHARITY	CAMPAIGN FOR JEWISH NEEDS	15,000
ORT AMERICA 75 MAIDEN LANE 10TH FL NEW YORK,NY10038	N/A	PUB CHARITY	ADVANCEMENT BY EDUCATION & TRAINING	8,000
ISRAEL AIR FORCE CENTER FOUNDATION 4089 GENOA DRIVE LAS VEGAS,NV89141	N/A	PUB CHARITY	YOUTH LEADERSHIP TRAINING	25,000
NEGEV FOUNDATION 2121 S GREEN RD STE 210 CLEVELAND,OH44121	N/A	PUB CHARITY	DEVELOP AGRICULTURAL TECHNIQUES	25,000
TEMPLE JUDEA OF LAGUNA HILLS 24512 MOULTON PARKWAY LAGUNA WOODS,CA92637	N/A	PUB CHARITY	EDUCATIONAL PROGRAMS - YOUTH	4,000
SAMUEL WAXMAN CANCER RESEARCH 420 LEXINGTON AVE STE 825 NEW YORK,NY10170	N/A	PUB CHARITY	CANCER RESEARCH FOR FASTER CURES	38,000
JUDAISM YOUR WAY 950 S CHERRY ST STE 310 DENVER,CO80246	N/A	PUB CHARITY	EDUCATIONAL PROGRAMS & WORKSHOPS	5,000
ZERO PROSTATE CANCER 515 KING ST SUITE 310 ALEXANDRIA,VA22314	N/A	PUB CHARITY	RESEARCH PROSTATE CANCER	5,000
WOMENS FOUNDATION OF COLORADO 1901 E ASBURY AVE DENVER,CO80208	N/A	PUB CHARITY	ADVANCE OPPORTUNITIES FOR WOMEN	10,000
AMERICAN LUNG ASSOCIATION 55 W WACKER DR STE 1150 CHICAGO,IL60601	N/A	PUB CHARITY	IMPROVING LUNG HEALTH TO SAVE LIVES	15,000
PGA TOUR FIRST TEE FOUNDATION INC 1 PGA TOUR BLVD PONTE VEDRA BEACH,FL32082	N/A	PUB. CHARITY	EDUCATION TO BUILD CHARACTER	20,000
ROCKY MOUNTAIN LAB RESCUE PO BOX 1623 BROOMFIELD,CO80038	N/A	PUB CHARITY	DOG RESCUE AND CARE	10,000
AMERICAN FRIENDS OF TEL AVIV 8 WEST 40TH STREET FL 8 NEW YORK,NY10018	N/A	PUB CHARITY	CANCER RESEARCH	74,000
CLEVELAND CLINIC FOUNDATION 9500 EUCLID AVE HS1-15 CLEVELAND,OH44195	N/A	PUB CHARITY	VELSONO CANCER RESEARCH	15,000
BREAST CANCER RESEARCH FOUND 28 WEST 44TH ST STE 609 NEW YORK,NY10036	N/A	PUB CHARITY	RESEARCH BREAST CANCER	5,000
Total ................................. 3a				394,000

bApproved for future payment

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

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	(e) Related or exempt function income (See instructions.)
a
b
c
d
e
f
gFees and contracts from government agencies
2 Membership dues and assessments ....
3 Interest on savings and temporary cash investments ...........			14	1,782
4 Dividends and interest from securities ....			14	9,067
5 Net rental income or (loss) from real estate:
aDebt-financed property......
bNot debt-financed property.....			16	324,820
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	40,499
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) ..				376,168

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

376,168

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

Part XV-B

Relationship of Activities to the Accomplishment of Exempt Purposes

Line No.	Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See instructions.)

Form 990-PF (2024)

Page 13

Part XVI

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

Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?

Yes

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

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

1a(1)

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

1a(2)

Other transactions:

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

1b(1)

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

1b(2)

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

1b(3)

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

1b(4)

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

1b(5)

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

1b(6)

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

If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.

(a) Line No.	(b) Amount involved	(c) Name of noncharitable exempt organization	(d) Description of transfers, transactions, and sharing arrangements

Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........Yes No

If "Yes," complete the following schedule.

(a) Name of organization	(b) Type of organization	(c) Description of relationship

Sign Here

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
				May the IRS discuss this return with the preparer shown below? See instructions. Yes No
	Signature of officer or trustee	Date	Title

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

Form 990-PF (2024)

Additional Data

Software ID:
Software Version:

Form 990PF - Special Condition Description:

Special Condition Description

- TIN:

TY 2024 AccountingFeesSchedule

Name:

JACK AND FLORENCE BERLIN FOUNDATION

A DELAWARE NON PROFIT CORPORATION

EIN:

72-1551106

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
ACCOUNTANT	4,690	2,345	2,345	2,345
SHOPPING CENTER - PORTALES	225	225	225

- TIN:

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

TY 2024 AmortizationSchedule

Name:

JACK AND FLORENCE BERLIN FOUNDATION

A DELAWARE NON PROFIT CORPORATION

EIN:

72-1551106

Description of Amortized Expenses	Date Acquired, Completed, or Expended	Amount Amortized	Deduction for Prior Years	Amortization Method	Current Year Amortization	Net Investment Income	Adjusted Net Income	Total Amount of Amortization
LEASE RENEWAL (50%)	2004-05-05	543	543	3.0000				543

- TIN:

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

TY 2024 DepreciationSchedule

Name:

JACK AND FLORENCE BERLIN FOUNDATION

A DELAWARE NON PROFIT CORPORATION

EIN:

72-1551106

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
SHOPPING CENTER (50%)	2004-06-26	364,785	182,787	S/L	39.0000	9,353	9,353	9,353
SPRINKLER SYSTEM (50%)	2004-05-25	13,085	13,085	S/L	15.0000
LAND (50%)	2004-06-26	60,000
GAS/ELECTRIC UNIT (50%)	2007-09-20	7,926	7,926	S/L	15.0000
GAS/ELECTRIC UNIT (50%)	2007-10-01	7,926	7,926	S/L	15.0000
AIR/HEAT UNIT (50%)	2007-10-24	5,815	5,815	S/L	15.0000
AIR/HEAT UNIT (50%)	2007-10-24	5,815	5,815	S/L	15.0000
FENCE	2007-08-12	1,182	1,182	S/L	15.0000
GAS/ELECTRIC UNIT (50%)	2008-01-14	11,630	11,630	S/L	15.0000
AIR/HEAT UNIT (50%)	2008-02-20	5,815	5,815	S/L	15.0000
CABINETS/MILLWORK	2004-06-26	1,548	1,548	S/L	5.0000
MOLDINGS	2004-06-26	1,004	1,004	S/L	5.0000
HVAC	2004-06-26	3,666	3,666	S/L	5.0000
VCT	2004-06-26	33,683	33,683	S/L	5.0000
SEALED CONCRETE	2004-06-26	907	907	S/L	5.0000
FLOORING - CARPET	2004-06-26	16,636	16,636	S/L	5.0000
QUARRY TILE	2004-06-26	1,286	1,286	S/L	5.0000
WALL FINISHES	2004-06-26	6,029	6,029	S/L	5.0000
RAISED WOOD PANELING	2004-06-26	3,100	3,100	S/L	5.0000
INTERIOR WALLS	2004-06-26	3,015	3,015	S/L	5.0000
FIRE EXTINGUISHER & CAB	2004-06-26	1,218	1,218	S/L	5.0000
EMERGENCY LIGHTING	2004-06-26	1,304	1,304	S/L	5.0000
COMMUNICATION/ELEC	2004-06-26	11,221	11,221	S/L	5.0000
SECURITY / EXT. LIGHTING	2004-06-26	1,321	1,321	S/L	5.0000
FRP WALL PANELS	2004-06-26	814	814	S/L	5.0000
CANOPIES/AWNINGS/GUTTER	2004-06-26	12,583	12,583	S/L	5.0000
OVERHEAD DOORS/DOCK ACC	2004-06-26	407	407	S/L	5.0000
CEILING FANS	2004-06-26	649	649	S/L	5.0000
MISC. STEEL PRODUCTS	2004-06-26	1,492	1,492	S/L	5.0000
CLIMATE CONTROLLED VESTIBULE	2004-06-26	6,056	6,056	S/L	5.0000
SURVEILANCE SYSTEM	2004-06-26	2,194	2,194	S/L	5.0000
DOCK EQUIPMENT	2004-06-26	1,531	1,531	S/L	7.0000
SITE PREPARATION	2004-06-26	6,981	6,981	S/L	15.0000
TEMPORARY POWER	2004-06-26	1,022	1,022	S/L	15.0000
SITE DRAINAGE	2004-06-26	4,772	4,772	S/L	15.0000
PAVING/DRIVEWAYS/MISC FOUND	2004-06-26	41,925	41,925	S/L	15.0000
EXTERIOR SIGNAGE	2004-06-26	2,467	2,467	S/L	15.0000
PARKING LOT STRIPING/ BARRIERS	2004-06-26	795	795	S/L	15.0000
SIDEWALKS / CURBS	2004-06-26	2,899	2,899	S/L	15.0000
SECURITY LIGHTING POLES	2004-06-26	1,670	1,670	S/L	15.0000
LOADING DOCK	2004-06-26	1,020	1,020	S/L	15.0000
WINDSCREENS (50%)	2009-01-21	1,015	1,015	S/L	5.0000
FLOORING (50%)	2009-12-10	8,406	8,406	S/L	5.0000
HEATING A/C UNIT (50%)	2009-03-12	9,850	9,850	S/L	5.0000
IMPROVEMENTS - GROCERY STORE (50%)	2011-12-08	26,372	26,372	S/L	15.0000
REMODEL VACANT STORE	2012-08-10	3,920	1,143	S/L	39.0000	101	101	101
IMPROVEMENTS -RESTROOM	2016-04-15	8,664	6,498	S/L	15.0000	289	289	289
SPRINKLERS -50%	2017-11-15	6,849	2,816	S/L	15.0000	456	456	456
TOLIETS - 50%	2017-08-10	1,864	1,864	S/L	5.0000
GREASE TRAP -50%	2017-12-14	9,027	3,661	S/L	15.0000	602	602	602
GREASE TRAP	2018-02-16	24,390	9,485	S/L	15.0000	1,626	1,626	1,626
GYM BUILDOUT	2020-01-01	31,310	17,891	S/L	7.0000	4,473	4,473	4,473
AWNING - GYM 50%	2021-02-06	1,534	1,534	200DB	5.0000
STORE BUILD OUT BURKES 50%	2023-01-10	47,915	9,583	S/L	5.0000	9,583	9,583	9,583
STORE BUILD OUT BURKES 50%	2023-01-10	27,720	1,848	S/L	15.0000	1,848	1,848	1,848
BUILDING - TACO BELL	2011-03-31	239,070	76,453	S/L	39.0000	5,976	5,976	5,976
LAND - TACO BELL	2011-03-31	892,529
BUILDING - DEL TACO	2011-04-01	153,005	48,611	S/L	39.0000	3,825	3,825	3,825
LAND - DEL TACO	2011-04-01	828,777

- TIN:

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TY 2024 GainLossSaleOtherAssetsSch

Name:

JACK AND FLORENCE BERLIN FOUNDATION

A DELAWARE NON PROFIT CORPORATION

EIN:

72-1551106

Name	Date Acquired	How Acquired	Date Sold	Gross Sales Price	Basis	Total (net)
259 SH ISHARES US TECHNOLOGY	2017-03	PURCHASE	2024-02	34,406	8,666	25,740
68 SH ISHARES US TECHNOLOGY	2017-03	PURCHASE	2024-11	10,910	2,275	8,635
103 SH ISHARES US FINANCIAL SERIVCES	2017-03	PURCHASE	2024-11	11,627	5,503	6,124

- TIN:

TY 2024 InvestmentsCorpStockSchedule

Name:

JACK AND FLORENCE BERLIN FOUNDATION

A DELAWARE NON PROFIT CORPORATION

EIN:

72-1551106

Name of Stock	End of Year Book Value	End of Year Fair Market Value
MERRILL LYNCH STOCKS & MUTUAL FUNDS	489,427	1,047,148

- TIN:

TY 2024 InvestmentsGovtObligationsSch

Name:

JACK AND FLORENCE BERLIN FOUNDATION

A DELAWARE NON PROFIT CORPORATION

EIN:

72-1551106

US Government Securities - End of Year Book Value:

US Government Securities - End of Year Fair Market Value:

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

25,535

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

25,535

- TIN:

TY 2024 InvestmentsLandSchedule2

Name:

JACK AND FLORENCE BERLIN FOUNDATION

A DELAWARE NON PROFIT CORPORATION

EIN:

72-1551106

Category/ Item	Cost/Other Basis	Accumulated Depreciation	Book Value	End of Year Fair Market Value
LAND, BUILDINGS, AND EQUIPMENT	2,980,604	682,356	2,298,248	5,931,156

- TIN:

TY 2024 InvestmentsOtherSchedule2

Name:

JACK AND FLORENCE BERLIN FOUNDATION

A DELAWARE NON PROFIT CORPORATION

EIN:

72-1551106

Category/ Item	Listed at Cost or FMV	Book Value	End of Year Fair Market Value
TYLER ROAD LAND	AT COST	474,061	1,131,541

- TIN:

TY 2024 LandEtcSchedule2

Name:

JACK AND FLORENCE BERLIN FOUNDATION

A DELAWARE NON PROFIT CORPORATION

EIN:

72-1551106

Category / Item	Cost / Other Basis	Accumulated Depreciation	Book Value	End of Year Fair Market Value
ORGANIZATION COSTS	16,855	16,855
LEASE COSTS	40,688	16,863	23,825	23,825

- TIN:

TY 2024 OtherAssetsSchedule

Name:

JACK AND FLORENCE BERLIN FOUNDATION

A DELAWARE NON PROFIT CORPORATION

EIN:

72-1551106

Description	Beginning of Year - Book Value	End of Year - Book Value	End of Year - Fair Market Value
DUE FROM LLC	564	564

- TIN:

TY 2024 OtherExpensesSchedule

Name:

JACK AND FLORENCE BERLIN FOUNDATION

A DELAWARE NON PROFIT CORPORATION

EIN:

72-1551106

Description	Revenue and Expenses per Books	Net Investment Income	Adjusted Net Income
SHOPPING CENTER - PORTALES
REPAIRS & MAINTENANCE	5,645	5,645	5,645
INSURANCE	25,343	25,343	25,343
UTILITIES	517	517	517
PROPERTY TAXES	9,308	9,308	9,308
LANDSCAPING	1,850	1,850	1,850
TACO BELL PROPERTY
BUSINESS LICENSE	173	173	173
EXPENSES
BANK CHARGES	28	28	28
TYLER ROAD CLEAN UP	2,483	2,483	2,483

- TIN:

TY 2024 OtherLiabilitiesSchedule

Name:

JACK AND FLORENCE BERLIN FOUNDATION

A DELAWARE NON PROFIT CORPORATION

EIN:

72-1551106

Description	Beginning of Year - Book Value	End of Year - Book Value
DUE TO / FROM PORTALES	267,429	386,618
DUE TO PORTALES	127	145
SECURITY DEPOSIT STORE	3,850	3,850

- TIN:

TY 2024 OtherProfessionalFeesSchedule

Name:

JACK AND FLORENCE BERLIN FOUNDATION

A DELAWARE NON PROFIT CORPORATION

EIN:

72-1551106

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
PROFESSIONAL FEES	676			676
INVESTMENT FEES	10,146	10,146	10,146

- TIN:

TY 2024 TaxesSchedule

Name:

JACK AND FLORENCE BERLIN FOUNDATION

A DELAWARE NON PROFIT CORPORATION

EIN:

72-1551106

Category	Amount	Net Investment Income	Adjusted Net Income
PROPERTY TAXES - TYLER ROAD	1,143	1,143	1,143
INTERNAL REVENUE SERVICE	6,536	6,536	6,536
SECRETARY OF STATE	25	25	25