| Category | Amount | Net Investment Income | Adjusted Net Income | Disbursements for Charitable Purposes |
|---|---|---|---|---|
| ACCOUNTING FEES | 68,330 | 61,497 | 6,833 |
| Identifier | Return Reference | Explanation |
|---|---|---|
| SECTION 1.236(A)-1(F) DE MINIMIS SAFE HARBOR ELECTION | FORM 990-PF | THE CERES FOUNDATION, INC.18606 RELIANT DRIVEGAITHERSBURG, MD 20879EMPLOYER IDENTIFICATION NUMBER: 91-2170962FOR THE YEAR ENDING DECEMBER 31, 2024THE CERES FOUNDATION, INC. IS MAKING THE DE MINIMIS SAFE HARBOR ELECTION UNDER REG. SEC. 1.263(A)-1(F). |
| Name of Stock | End of Year Book Value | End of Year Fair Market Value |
|---|---|---|
| CORPORATE STOCK | 77,697,582 | 86,853,509 |
| Category/ Item | Listed at Cost or FMV | Book Value | End of Year Fair Market Value |
|---|---|---|---|
| MUTUAL FUNDS | AT COST | 23,120,640 | 26,038,026 |
| ALTERNATIVE INVESTMENTS | AT COST | 65,281,629 | 77,181,841 |
| Description | Beginning of Year - Book Value | End of Year - Book Value | End of Year - Fair Market Value |
|---|---|---|---|
| PROGRAM RELATED INVESTMENT IN 82ND STREET DEVELOPMENT | 943,239 | 933,812 | 933,812 |
| Description | Revenue and Expenses per Books | Net Investment Income | Adjusted Net Income | Disbursements for Charitable Purposes |
|---|---|---|---|---|
| PROFESSIONAL MEMBERSHIPS | 11,885 | 0 | 11,885 | |
| MATERIALS AND SUPPLIES | 5,435 | 0 | 5,435 | |
| PROFESSIONAL EDUCATION | 4,225 | 0 | 4,225 | |
| STATE FILING FEES PAID | 500 | 0 | 500 | |
| MISCELLANEOUS EXPENSES | 5,394 | 0 | 5,394 |
| Description | Revenue And Expenses Per Books | Net Investment Income | Adjusted Net Income |
|---|---|---|---|
| ALTERNATIVE INVESTMENT NET INCOME/(LOSS) - EXCL. CAPITAL GAIN/(LOSS) | 1,015,552 | 817,935 | 1,015,552 |
| UBTI PORTION OF ALTERNATIVE INVESTMENT NET INC/(LOSS) - EXCL CAP GAIN/(LOSS) | -197,617 | -197,617 |
| Category | Amount | Net Investment Income | Adjusted Net Income | Disbursements for Charitable Purposes |
|---|---|---|---|---|
| INVESTMENT FEES | 568,090 | 539,685 | 28,405 | |
| CONSULTANT FOR GRANTEES | 45,000 | 0 | 45,000 | |
| CONSULTANT FOR FOUNDATION | 90,000 | 0 | 90,000 | |
| PAYROLL SERVICE FEES | 1,604 | 0 | 1,604 | |
| HUMAN RESOURCE FEES | 9,743 | 0 | 9,743 | |
| RETIREMENT PLAN FEES | 1,525 | 0 | 1,525 | |
| TECHNOLOGY SUPPORT | 3,961 | 0 | 3,961 | |
| GRANT MANAGEMENT | 5,250 | 0 | 5,250 | |
| PHOTOGRAPHER | 1,400 | 0 | 1,400 |
| Category | Amount | Net Investment Income | Adjusted Net Income | Disbursements for Charitable Purposes |
|---|---|---|---|---|
| FOREIGN TAXES PAID | 82,343 | 82,343 | 0 | |
| FEDERAL EXCISE TAXES | 100,000 | 0 | 0 | |
| FEDERAL INCOME TAXES | 15,000 | 0 | 0 | |
| STATE INCOME TAXES | 10,000 | 0 | 0 | |
| EMPLOYER PAYROLL TAXES | 24,132 | 0 | 24,132 |