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 LEIR FOUNDATION INC
 
% LAURIE KUHN
Number and street (or P.O. box number if mail is not delivered to street address)240 BRANCHVILLE RD
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
RIDGEFIELD, CT06877
A Employer identification number

06-1466481
B Telephone number (see instructions)

(475) 215-5690
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$115,153,075J 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) 0
2 Check right arrow.............
3 Interest on savings and temporary cash investments 1,604,615 1,604,615  
4 Dividends and interest from securities... 1,233,324 1,233,324  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 4,657,109
b Gross sales price for all assets on line 6a 36,414,417
7 Capital gain net income (from Part IV, line 2)... 4,657,109
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
151,032 140,698  
12 Total. Add lines 1 through 11........ 7,646,080 7,635,746  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 763,474 381,737   381,737
14 Other employee salaries and wages...... 12,001 6,000   6,001
15 Pension plans, employee benefits....... 151,294 75,647   75,647
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
363,289 23,864 0 339,425
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
131,409 65,705 0 65,704
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
420,119 404,357   15,762
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
104,627 38,927    
19 Depreciation (attach schedule) and depletion...      
20 Occupancy.............. 107,640 53,820   53,820
21 Travel, conferences, and meetings....... 80,107     80,107
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
189,347 145,302   44,045
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 2,323,307 1,195,359 0 1,062,248
25 Contributions, gifts, grants paid....... 12,721,614 4,072,614
26 Total expenses and disbursements. Add lines 24 and 25 15,044,921 1,195,359 0 5,134,862
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -7,398,841
b Net investment income (if negative, enter -0-) 6,440,387
c Adjusted net income (if negative, enter -0-)... 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............. 332,902 345,388 345,388
2 Savings and temporary cash investments......... 8,785,013 1,647,574 1,647,574
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow        
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) right arrow  
Less: allowance for doubtful accounts right arrow        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges.......... 6,659 5,024 5,024
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule).......      
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 92,955,518 Click to see attachment
List of Attached Documents:
// Content
92,691,489 		113,115,165
14 Land, buildings, and equipment: basis right arrow60,166
Less: accumulated depreciation (attach schedule) right arrow60,166 2    
15 Other assets (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
38,771 		Click to see attachment
List of Attached Documents:
// Content
39,924 		Click to see attachment
List of Attached Documents:
// Content
39,924
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 102,118,865 94,729,399 115,153,075
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
9,647 		Click to see attachment
List of Attached Documents:
// Content
19,022
23 Total liabilities (add lines 17 through 22)......... 9,647 19,022
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........    
27 Paid-in or capital surplus, or land, bldg., and equipment fund    
28 Retained earnings, accumulated income, endowment, or other funds 102,109,218 94,710,377
29 Total net assets or fund balances (see instructions)..... 102,109,218 94,710,377
30 Total liabilities and net assets/fund balances (see instructions). 102,118,865 94,729,399
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
102,109,218
2
Enter amount from Part I, line 27a .....................
2
-7,398,841
3
Other increases not included in line 2 (itemize) right arrow
3
 
4
Add lines 1, 2, and 3 ..........................
4
94,710,377
5
Decreases not included in line 2 (itemize) right arrow
5
 
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
94,710,377
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 CHARLES SCHWAB #4086 - VARIOUS ST P    
b CHARLES SCHWAB #4086 - VARIOUS LT P    
c CHARLES SCHWAB #6252 - VARIOUS ST P    
d CHARLES SCHWAB #6252 - VARIOUS LT P    
e CHARLES SCHWAB #7110 - VARIOUS ST P    
CHARLES SCHWAB #5018 - VARIOUS ST P    
CHARLES SCHWAB #5018 - VARIOUS LT P    
CHARLES SCHWAB #7728 - VARIOUS ST P    
CHARLES SCHWAB #7728 - VARIOUS LT P    
CHARLES SCHWAB #4214 - VARIOUS ST P    
CHARLES SCHWAB #5018 - VARIOUS NON-COVERED LT - SEE ATTACHED P    
CHARLES SCHWAB #7728 - VARIOUS NON-COVERED ST - SEE ATTACHED P    
CHARLES SCHWAB #7728 - VARIOUS NON-COVERED LT - SEE ATTACHED P    
CHARLES SCHWAB #4214 - VARIOUS NON-COVERED ST - SEE ATTACHED P    
CHARLES SCHWAB #4214 - VARIOUS NON-COVERED LT P    
CHARLES SCHWAB #6928 - VARIOUS ST P    
CHARLES SCHWAB #6928 - VARIOUS LT P    
CHARLES SCHWAB #6928 - VARIOUS NON-COVERED LT - SEE ATTACHED P    
CHARLES SCHWAB #5240 - VARIOUS ST P    
CHARLES SCHWAB #5240 - VARIOUS NON-COVERED ST - SEE ATTACHED      
CHARLES SCHWAB #5240 - VARIOUS LT P    
CHARLES SCHWAB #5240 - VARIOUS NON-COVERED LT - SEE ATTACHED      
10.6418 SHS SOLD - OCA LMMI P 2020-01-30 2024-01-05
14.4888 SHS SOLD - OCA LMMI P 2020-01-30 2024-04-12
49.1970 SHS SOLD - OCA LMMI P 2020-01-30 2024-07-11
1.8050 SHS SOLD - OCA LMMI P 2020-01-30 2024-10-08
12.8174 SHS SOLD - OCA LMMI P 2020-03-18 2024-10-08
30.1777 SHS SOLD - OCA LMMI P 2020-03-18 2024-12-13
59.0317 SHS SOLD - OCA SA MEZZAANINE II P 2023-12-31 2024-04-08
627.4329 SHS SOLD - DAVID KEMPNER P 2019-08-01 2024-10-30
59.3753 SHS SOLD - OCA OHA CR FD P   2024-10-04
OCA OHA EUROPEAN STRATEG LT P    
53.39 SHS IR&M CORE BD FD -BNY P    
92.86 SHS IR&M CORE BD FD - BNY P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN 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 1,155,126   1,261,118 -105,992
b 1,197,247   1,027,474 169,773
c 707,605   716,321 -4,413
d 999,645   1,178,872 -167,205
e 7,358,530   7,233,778 124,752
67,431   67,370 61
24,800   16,984 7,816
4,148,075   4,063,894 84,181
144,229   144,899 590
26,937   25,609 1,328
1,179,769   1,217,900 -38,131
604,600   560,192 44,408
2,166,389   2,048,456 117,933
17,209   21,175 -3,966
802,571   595,012 207,559
1,495,281   1,425,122 70,159
8,700,618   8,009,908 690,710
122,900   108,316 14,584
331,916   269,637 62,279
101,271   76,662 25,498
7,102   9,553  
1,408,025   736,801 675,474
33,754   19,725 14,029
45,667   26,856 18,811
154,871   91,189 63,682
5,679   3,345 2,334
40,980   23,740 17,240
96,298   55,894 40,404
82,784   70,861 11,923
765,990   633,208 132,782
79,622   40,419 39,203
95,839     95,839
839   801 38
1,448   1,392 56
      1,501,857
      1,501,857
      1,501,857
      1,501,857
      1,501,857
      1,501,857
      1,501,857
      1,501,857
      1,501,857
      1,501,857
      1,501,857
      1,501,857
      1,501,857
      1,501,857
      1,501,857
      1,501,857
      1,501,857
      1,501,857
      1,501,857
      1,501,857
      1,501,857
      1,501,857
      1,501,857
      1,501,857
      1,501,857
      1,501,857
      1,501,857
      1,501,857
      1,501,857
      1,501,857
      1,501,857
      1,501,857
      1,501,857
      1,501,857
      1,501,857
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       -105,992
b       169,773
c       -8,716
d       -179,227
e       124,752
      61
      7,816
      84,181
      -670
      1,328
      -38,131
      44,408
      117,933
      -3,966
      207,559
      70,159
      690,710
      14,584
      62,279
      24,609
      -2,451
      671,224
      14,029
      18,811
      63,682
      2,334
      17,240
      40,404
      11,923
      132,782
      39,203
      95,839
      38
      56
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 4,657,109
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 89,521
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 89,521
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 89,521
6 Credits/Payments:
a 2024 estimated tax payments and 2023 overpayment credited to 2024 6a 79,097
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 62,000
d Backup withholding erroneously withheld .......... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 141,097
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8 461
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 51,115
11 Enter the amount of line 10 to be: Credited to 2025 estimated taxright arrow51,115 Refundedright arrow 11  
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? Click to see list of attachments
List of Attached Documents:
// Content
....................
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$   (2) On foundation managers.right arrow$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$  
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changesClick to see list of attachments
List of Attached Documents:
// Content
....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
Yes
 
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
Yes
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.Click to see list of attachments
List of Attached Documents:
// Content
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
round bullet By language in the governing instrument, or
round bullet By state legislation that effectively amends the governing instrument so that no mandatory directions
that conflict with the state law remain in the governing instrument? ................
6
Yes
 
7
Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
and Part XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrowCT
b
If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
8b
Yes
 
9
Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
or 4942(j)(5) for calendar year 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 arrowLAURIE KUHN Telephone no.right arrow (475) 215-5690

Located atright arrow240 BRANCHVILLE ROADRIDGEFIELDCT ZIP+4right arrow06877
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)
Yes
 
(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
 
No
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)
Yes
 
(5) Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals? .............
5a(5)
 
No
b
If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........
5b
 
No
c
Organizations relying on a current notice regarding disaster assistance check .........right arrow
d
If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
tax because it maintained expenditure responsibility for the grant? .................
5d
Yes
 
If "Yes," attach the statement required by Regulations section 53.4945–5(d). Click to see attachment
List of Attached Documents:
// Content
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
LAURIE KUHN ASSISTANT SEC'Y
40.0 		39,140 14,788 0
240 BRANCHVILLE RD
RIDGEFIELD,CT06877
MARKUS FUCHS DIR/PRES/SEC'Y/ASSISTANT TREAS
40.0 		418,457 29,438 0
240 BRANCHVILLE ROAD
RIDGEFIELD,CT06877
JOSEPH WHALEN DIR/CHAIR/TREAS
1.0 		0 0 0
240 BRANCHVILLE ROAD
RIDGEFIELD,CT06877
Paul Cambrai-Bell DIRECTOR & VP
40.0 		305,877 32,412 0
240 BRANCHVILLE RD
RIDGEFIELD,CT06877
Dr Jack S C Fong MD DIRECTOR
1.0 		0 0 0
240 BRANCHVILLE RD
RIDGEFIELD,CT06877
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
 
Total number of other employees paid over $50,000...................right arrow  
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
Offit Capital Advisors Investment Advisory 294,913
485 Lexington Avenue Fl 24
NEW YORK,NY10017
CBIZ Advisors LLC TAX & AUDIT SERVICE 127,085
730 THIRD AVE 11TH FL
NEW YORK,NY10017
Sullivan & Cromwell LLP LEGAL SERVICE 247,433
125 BROAD STREET
NEW YORK,NY10004
SCHELLENBERG WITTMER LTD LEGAL SERVICE 101,375
LOWENSTRASSE 19 PO BOX 2201
ZURICH    
SZ
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 NONE  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................right arrow  
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
115,375,538
b
Average of monthly cash balances.......................
1b
3,987,486
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
119,363,024
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
 
2
Acquisition indebtedness applicable to line 1 assets..................
2
0
3
Subtract line 2 from line 1d.........................
3
119,363,024
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
1,790,445
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
117,572,579
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
5,878,629
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
5,878,629
2a
Tax on investment income for 2024 from Part V, line 5 .......
2a
89,521
b
Income tax for 2024. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
89,521
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
5,789,108
4
Recoveries of amounts treated as qualifying distributions................
4
 
5
Add lines 3 and 4............................
5
5,789,108
6
Deduction from distributable amount (see instructions).................
6
 
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
5,789,108
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
5,134,862
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
0
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
0
b
Cash distribution test (attach the required schedule) .................
3b
0
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
5,134,862
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 5,789,108
2 Undistributed income, if any, as of the end of 2024:
a Enter amount for 2023 only....... 0
b Total for prior years:2022, 2021, 2020 0
3 Excess distributions carryover, if any, to 2024:
a From 2019...... 1,729,316
b From 2020...... 387,686
c From 2021......  
d From 2022...... 273,546
e From 2023......  
f Total of lines 3a through e ........ 2,390,548
4Qualifying distributions for 2024 from Part
XI, line 4: right arrow$ 5,134,862
a Applied to 2023, but not more than line 2a 0
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..... 5,134,862
e Remaining amount distributed out of corpus 0
5 Excess distributions carryover applied to 2024. 654,246 654,246
(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 1,736,302
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...... 		 
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) ....... 		 
8 Excess distributions carryover from 2019 not
applied on line 5 or line 7 (see instructions) ... 		1,075,070
9 Excess distributions carryover to 2025.
Subtract lines 7 and 8 from line 6a ...... 		661,232
10 Analysis of line 9:
a Excess from 2020.... 387,686
b Excess from 2021....  
c Excess from 2022.... 273,546
d Excess from 2023....  
e Excess from 2024....  
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).)
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

SEE ATTACHMENT A

240 BRANCHVILLE ROAD
RIDGEFIELD,CT06877 		N/A PC GRANTS FOR DONEE'S EXEMPT PURPOSE 3,269,614

THE LEIR RETREAT CENTER

240 BRANCHVILLE ROAD
RIDGEFIELD,CT06877 		N/A POF SUPPORT OF OPERATION OF PROGRAMS FOR DISADVANTAGED CHILDREN AND CONFERENCE CENTER FOR CHARITABLE ORGANIZATIONS 3,649,000

PONT DE VUE Stiftung

Chemin des Barmettes 8
Mollens    
SZ 		n/a NC GRANTS FOR DONEE'S EXEMPT PURPOSE 5,000,000

SEE ATTACHMENT A

240 BRANCHVILLE ROAD
RIDGEFIELD,CT06877 		N/A NC GRANTS FOR DONEE'S EXEMPT PURPOSE 803,000
Total .................................right arrow 3a 12,721,614
bApproved for future payment
Total ................................. right arrow 3b  
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 ........... 		900099   14 1,604,615  
4 Dividends and interest from securities .... 900099   14 1,233,324  
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 ............ 		900099   18 4,657,109  
9 Net income or (loss) from special events:     18    
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
aORD INC - GSO CAP FD II AV-2 - K1 		900099 334      
bOTHER ORD INC. - OCA BREDS IV - K1     14 15,328  
cOTHER INC - GSO CAP SOL FD II - NON UBIT     14 9  
dOTHER ORD INC PFIC - OCA SILVER LAKE K     14 -172  
eOTHER ORD INC - OCA FSSA ASIAN EQ LEADERS FD     14 3,344  
fOTHER ORD INC PFIC - OCA BREDS IV     14 65,674  
gOTHER ORD INC SEC 988 - ALPHAGEN     14 57,162  
hOTHER ORD INC SEC 988 - OCA ASIAN EQ K1     14 -494  
iOTHER ORD INC SEC 988 - OCA TSI - K1     14 -153  
j990T REFUND         10,000
12 Subtotal. Add columns (b), (d), and (e) .. 334 7,635,746 10,000
13Total. Add line 12, columns (b), (d), and (e)..................
13
7,646,080
(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.)
11B REFUND OF 2023 990T OVERPAYMENT
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

TY 2024 AccountingFeesSchedule
Name:
THE LEIR FOUNDATION INC
EIN:
06-1466481
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
MARCUM LLP - AUDIT, TAX, ADVIS 127,085 63,543   63,542
OTHER, BOOKKEEPER 4,324 2,162   2,162

TY 2024 AllOthProgRltdInvestmentsSch
Name:
THE LEIR FOUNDATION INC
EIN:
06-1466481
Category Amount
NONE  

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TY 2024 DepreciationSchedule
Name:
THE LEIR FOUNDATION INC
EIN:
06-1466481
Description of Property Date Acquired Cost or Other Basis Prior Years' Depreciation Computation Method Rate /
Life (# of years)		 Current Year's Depreciation Expense Net Investment Income Adjusted Net Income Cost of Goods Sold Not Included
OFFICE EQUIPMENT 2006-07-01 4,005 4,005 M5          
FURN & FIXTURES 2010-06-30 10,767 10,767 SL 7        
FURN & FIXTURES 2010-06-30 2,723 2,723 M7          
FURN & FIXTURES 2010-06-30 2,271 2,271 M7          
COMPUTERS 2008-07-01 6,400 6,400 SL 5        
FURN & FIXTURES 2008-07-01 1,181 1,181 SL 7        
ELEC WATER HEATER 2008-07-01 2,800 2,800 SL 7        
OFFICE EQUIPMENT 2008-07-01 3,931 3,931 SL 5        
OFFICE EQUIPMENT 2009-07-01 88 88 SL 5        
COMPUTERS 2009-07-01 6,085 6,085 SL 5        
FURN & FIXTURES 2009-07-01 2,106 2,106 SL 7        
COMPUTER 2010-03-12 764 764 SL 5        
FURN & FIXTURES 2011-04-08 890 890 SL 7        
FURN & FIXTURES 2011-10-07 261 261 SL 7        
OFFICE EQUIPMENT 2011-02-04 300 300 SL 5        
FURN & FIXTURES 2012-04-12 765 765 SL 7        
FURN & FIXTURES 2012-05-11 245 245 SL 7        
FURN & FIXTURES 2012-09-07 93 93 SL 7        
FURN & FIXTURES 2012-08-03 103 103 SL 7        
FURN & FIXTURES 2013-06-30 1,140 1,140 SL 7        
FURN & FIXTURES 2014-06-06 1,174 1,174 SL 7        
COMPUTER 2014-03-07 2,461 2,461 SL 5        
PHONE SYSTEM - AVA 2016-03-30 8,705 8,705 SL 5        
COMPUTER 2018-12-31 908 908 SL 5        

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TY 2024 ExpenditureResponsibilityStmt
Name:
THE LEIR FOUNDATION INC
EIN:
06-1466481
Grantee's Name Grantee's Address Grant Date Grant Amount Grant Purpose Amount Expended By Grantee Any Diversion By Grantee? Dates of Reports By Grantee Date of Verification Results of Verification
MALTESER HILFSDIENST PASSAU
  		VILSHOFENER STRASSE 50
PASSAU   94034
GM 		2024-06-01 10,000 TO SUPPORT UNIVERSITIES AND SCHOOLS 10,000 NO 11/22/2024   TO THE KNOWLEDGE OF THE FOUNDATION, AND BASED UPON INFORMATION PROVIDED BY THE GRANTEE, NO PART OF THE GRANT HAS BEEN USED FOR OTHER THAN ITS INTENDED PURPOSE.
LEIR RETREAT CENTER
  		240 BRANCHVILLE ROAD
RIDGEFIELD,CT06877 		  3,649,000 SUPPORT OF OPERATION OF PROGRAMS FOR DISADVANTAGED CHILDREN AND CONF CNTR FOR CHARITABLE ORGS 3,649,000 NO 11/12/2025   GRANTS IN SUPPORT OF THE LEIR RETREAT CENTER WERE MADE THROUGHOUT THE CALANDAR YEAR 2024. TO THE KNOWLEDGE OF THE FOUNDATION, AND BASED UPON INFORMATION PROVIDED BY THE GRANTEE, NO PART OF THE GRANTS HAVE BEEN USED FOR OTHER THAN ITS INTENDED PURPOSE.
The Martlets Hospice Limited
  		270 - 274 Old Shoreham Road
Hove,East SussexBN3 7DX
UK 		2024-06-03 25,000 TO PROVIDE SUPPORT FOR HEALTH SERVICES 25,000 NO 12/05/2024   TO THE KNOWLEDGE OF THE FOUNDATION, AND BASED UPON INFORMATION PROVIDED BY THE GRANTEE, NO PART OF THE GRANT HAS BEEN USED FOR OTHER THAN ITS INTENDED PURPOSE.
Gemeinde Mauth
  		Gemeinde MauthGiesekestr 2
MAUTH   94151
GM 		2024-12-02 250,000 TO SUPPORT ACQUISITION OF PUBLIC PARK AND COMMUNITY HALL 250,000 NO 12/09/2024   TO THE KNOWLEDGE OF THE FOUNDATION, AND BASED UPON INFORMATION PROVIDED BY THE GRANTEE, NO PART OF THE GRANT HAS BEEN USED FOR OTHER THAN ITS INTENDED PURPOSE.
FINSTERAU FIRE DEPARTMENT
  		Waldmhlweg 10
Mauth    
GM 		2024-12-02 20,000 SUPPORT OF THE FIRE DEPARTMENT 20,000 NO 01/21/2025   TO THE KNOWLEDGE OF THE FOUNDATION, AND BASED UPON INFORMATION PROVIDED BY THE GRANTEE, NO PART OF THE GRANT HAS BEEN USED FOR OTHER THAN ITS INTENDED PURPOSE.
Freiwillige Feuerwehr Annathal eV
  		Dorfstrae 29a
Mauth    
GM 		2024-12-02 10,000 SUPPORT OF THE FIRE DEPARTMENT 10,000 NO 01/16/2025   TO THE KNOWLEDGE OF THE FOUNDATION, AND BASED UPON INFORMATION PROVIDED BY THE GRANTEE, NO PART OF THE GRANT HAS BEEN USED FOR OTHER THAN ITS INTENDED PURPOSE.
Hospizverein im Landkreis Freyung-Grafen
  		Town Square 1-3
Freyung   94078
GM 		2024-12-02 50,000 TO PROVIDE SUPPORT FOR HEALTH SERVICES 50,000 NO 3/24/2025 and 3/25/2025   TO THE KNOWLEDGE OF THE FOUNDATION, AND BASED UPON INFORMATION PROVIDED BY THE GRANTEE, NO PART OF THE GRANT HAS BEEN USED FOR OTHER THAN ITS INTENDED PURPOSE.
Kunsthaus Zurich
  		Heimplatz 1
  Zurich  
SZ 		2024-12-02 100,000 SUPPORT OF MUSEUM AND CULTURAL 100,000 NO 12/12/2024   TO THE KNOWLEDGE OF THE FOUNDATION, AND BASED UPON INFORMATION PROVIDED BY THE GRANTEE, NO PART OF THE GRANT HAS BEEN USED FOR OTHER THAN ITS INTENDED PURPOSE.
Zweckverband Niederbayerische Freilichtm
  		Museumstrasse 51
Mauth   94151
GM 		2024-12-02 220,000 SUPPORT OF MUSEUM AND CULTURAL 220,000 NO 12/13/2024   TO THE KNOWLEDGE OF THE FOUNDATION, AND BASED UPON INFORMATION PROVIDED BY THE GRANTEE, NO PART OF THE GRANT HAS BEEN USED FOR OTHER THAN ITS INTENDED PURPOSE.
Ramsey Rural Museum CIO
  		The Wood Yark Wood Lane Ramsey
Huntingdon    
UK 		2024-12-04 118,000 SUPPORT OF MUSEUM AND CULTURAL 118,000 NO 01/19/2025   TO THE KNOWLEDGE OF THE FOUNDATION, AND BASED UPON INFORMATION PROVIDED BY THE GRANTEE, NO PART OF THE GRANT HAS BEEN USED FOR OTHER THAN ITS INTENDED PURPOSE.
PONT DE VUE Stiftung
  		Chemin des Barmettes 8
Mollens    
SZ 		2024-06-24 5,000,000 TO SUPPORT SOCIAL AND CULTURAL PROJECTS AND TO AID IN ACQUISITION OF PROPERTY FOR LISTED PURPOSE 3,133,316 NO 08/08/2025   TO THE KNOWLEDGE OF THE FOUNDATION, AND BASED UPON INFORMATION PROVIDED BY THE GRANTEE, NO PART OF THE GRANT HAS BEEN USED FOR OTHER THAN ITS INTENDED PURPOSE.

TY 2024 InvestmentsOtherSchedule2
Name:
THE LEIR FOUNDATION INC
EIN:
06-1466481
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
ODYSSEY INVEST PTRNS FD IV AT COST 181,601 155,965
THE ALPHAGEN EUROPEAN AT COST 2,570,681 2,920,724
OCA OHA CREDIT FUND SEG PORT AT COST 161,752 320,997
OCA CMTG LLC AT COST 2,059,980 499,725
OCA SILVER LAKE AT COST 2,456,207 3,094,585
OCA LMMI IV SEG PORT. AT COST 2,965,322 4,278,922
OCA SA MEZZ FD II AT COST 338,796 379,855
OCA JPAF SEG PORT B36 3 YR AT COST 925,000 1,212,036
OCA JPAF SEG PORT C24 2 YR AT COST 925,000 1,201,994
OCA FSSA ASIAN EQ LEADERS FD AT COST 1,443,638 1,524,877
OCA TSI (TRINITY ST INTL) AT COST 1,732,204 1,580,765
GSO AT COST 598,910 183,704
WCM FOCUSED INTL GROWTH FUND AT COST 2,033,578 3,206,774
MATTHEWS ASIA AT COST 0 0
EDGEWOOD GROWTH FD INSTL AT COST 2,022,807 3,944,408
ARIEL INT'L FD INSTITUTIONAL AT COST 0 0
VANGUARD INSTL INDEX INSTL CL AT COST 8,424,679 15,774,860
AKRE FOCUS FUND INSTL AT COST 3,199,823 4,666,151
WILKINSON GLOBAL AT COST 3,193,205 4,550,583
CLARKSTON CAPITAL AT COST 3,188,687 3,672,864
SPYGLASS CAPITAL AT COST 2,687,699 3,506,045
ADVISORY RESEARCH AT COST 3,943,794 3,965,389
UNITED STATE TREASURY BONDS AT COST 31,514,469 31,945,399
DAVIDSON KEMPNER DIST OPP INTL AT COST 1,241,791 1,524,002
SEQUOIA AT COST 106,946 2,280,992
GOLUB CAPITAL PARTNERS INT'L P AT COST 1,504,925 1,530,085
OCA BLACKSTONE BRED IV TE LLC AT COST 953,233 848,772
CHARLES SCHWAB #4086 AT COST 2,986,343 3,628,630
CHARLES SCHWAB #6252 AT COST 2,732,612 3,065,614
OCA VHF SEG PORTFOLI (VIKING) AT COST 2,400,000 3,077,749
HOUND PARTNERS (OFFHOSRE) AT COST 1,900,000 2,195,541
BNY IM BOND FUND AT COST 2,297,807 2,377,158

TY 2024 LandEtcSchedule2
Name:
THE LEIR FOUNDATION INC
EIN:
06-1466481
Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
OFFICE EQUIPMENT 4,005 4,005    
FURN & FIXTURES 10,767 10,767    
FURN & FIXTURES 2,723 2,723    
FURN & FIXTURES 2,271 2,271    
COMPUTERS 6,400 6,400    
FURN & FIXTURES 1,181 1,181    
ELEC WATER HEATER 2,800 2,800    
OFFICE EQUIPMENT 3,931 3,931    
OFFICE EQUIPMENT 88 88    
COMPUTERS 6,085 6,085    
FURN & FIXTURES 2,106 2,106    
COMPUTER 764 764    
FURN & FIXTURES 890 890    
FURN & FIXTURES 261 261    
OFFICE EQUIPMENT 300 300    
FURN & FIXTURES 765 765    
FURN & FIXTURES 245 245    
FURN & FIXTURES 93 93    
FURN & FIXTURES 103 103    
FURN & FIXTURES 1,140 1,140    
FURN & FIXTURES 1,174 1,174    
COMPUTER 2,461 2,461    
PHONE SYSTEM - AVA 8,705 8,705    
COMPUTER 908 908    


TY 2024 LegalFeesSchedule
Name:
THE LEIR FOUNDATION INC
EIN:
06-1466481
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
SULLIVAN & CROMWELL LLP 247,433 19,853   227,580
SCHELLENBERG WITTMER LTD 101,375 4,011   97,364
ETUDE PANNATIER KESSLER 4,881     4,881
DEL REY, BERNSEN & LOEWY, LLP 9,600     9,600


TY 2024 OtherAssetsSchedule
Name:
THE LEIR FOUNDATION INC
EIN:
06-1466481
Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
ARTWORK 38,771 38,771 38,771
DUR FROM LRC 0 1,153 1,153


TY 2024 OtherExpensesSchedule
Name:
THE LEIR FOUNDATION INC
EIN:
06-1466481
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INSURANCE 34,100 17,050   17,050
PAYROLL PROCESSING FEES 22,736 11,368   11,368
POSTAGE & SHIPPING 2,112 1,056   1,056
COPIER MACHINE 6,376 3,188   3,188
OFFICE EXPENSES 11,920 5,960   5,960
BANK CHARGES 5,803 2,902   2,901
COMPUTER SERVICES 5,044 2,522   2,522
OCA CMTG - K-1 PORT DED 3,615 3,615    
OCA SILVER LAKE - K-1 PORT DED 30,314 30,314    
OCA BREDS IV - PORT DED 10,964 10,964    
ODYSSEY IV - K-1 PORT DED 862 862    
GSO CAP SOL FD II - PORT DED -7 -7    
GSO CAP SOL AM - PORT DED 96 96    
OCA FSSA ASIAN EQ - PORT DED 10,181 10,181    
OCA TSI - PORT DED 14,812 14,812    
BNY - PORT DED 2,287 2,287    
MISC FEES 1,082 1,082    
OTHER TRADE/BUS EXP - ALPHAGEN 27,047 27,047    
MISC. 3 3    


TY 2024 OtherIncomeSchedule2
Name:
THE LEIR FOUNDATION INC
EIN:
06-1466481
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
ORD INC - GSO CAP FD II AIV-2 -K1 (UBTI) 334 0  
OTHER ORD INC. - OCA BREDS IV - K1 15,328 15,328  
OTHER INC - GSO CAP SOL FD II - NON UBIT 9 9  
OTHER ORD INC - OCA SILVER LAKE K -172 -172  
OTHER ORD INC - OCA FSSA Asian Eq Leaders FD 3,344 3,344  
OTHER ORD INC PFIC - OCA BREDS IV 65,674 65,674  
OTHER ORD INC SEC 988 - ALPHAGEN 57,162 57,162  
OTHER ORD INC SEC 988 - OCA ASIAN EQ K1 -494 -494  
OTHER ORD INC SEC 988 - OCA TSI - K1 -153 -153  
UBIT REFUND 10,000    


TY 2024 OtherLiabilitiesSchedule
Name:
THE LEIR FOUNDATION INC
EIN:
06-1466481
Description Beginning of Year - Book Value End of Year - Book Value
PAYROLL TAXES PAYABLE 7,488 16,654
SIMPLE IRA PAYABLE 1,159 2,368
DUE TO LRC 1,000 0


TY 2024 OtherProfessionalFeesSchedule
Name:
THE LEIR FOUNDATION INC
EIN:
06-1466481
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
OFFIT CAPITAL ADVISORS 294,913 294,913    
DARBELLAY ARCHITECTES ASSOCIES 15,762     15,762
VAUGHAN NELSON INVESTMENT 25,693 25,693    
CLIFFORD CAPITAL PARTNER 17,268 17,268    
SPYGLASS 16,605 16,605    
WILKINSON 18,995 18,995    
CLARKSTON 30,883 30,883    


TY 2024 TaxesSchedule
Name:
THE LEIR FOUNDATION INC
EIN:
06-1466481
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FOREIGN TAX PAID-ALPHAGEN 15,620 15,620    
FOREIGN TAX PAID-OCA TSI 5,484 5,484    
FOREIGN TAX PAID-OCA FSSA ASIA 8,599 8,599    
FOREIGN TAX PAID-SCHWAB 9,224 9,224    
990 PF TAX 65,700