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
MICHAEL AND RENEE MINOGUE FOUNDATION
C/O NUTTER MCCLENNEN & FISH LLP
Number and street (or P.O. box number if mail is not delivered to street address)155 SEAPORT BOULEVARD
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
BOSTON, MA022102604
A Employer identification number

47-7045385
B Telephone number (see instructions)

(617) 439-2149
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$22,527,462J 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) 2,072,638
2 Check right arrow.............
3 Interest on savings and temporary cash investments 27,748 27,748  
4 Dividends and interest from securities... 522,222 522,222  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 215,692
b Gross sales price for all assets on line 6a 3,304,460
7 Capital gain net income (from Part IV, line 2)... 215,692
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
109 109 0
12 Total. Add lines 1 through 11........ 2,838,409 765,771 0
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 110,000 55,000 0 55,000
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
5,118 2,559 0 2,559
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
105,026 105,026 0 0
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
250 0 0 0
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
55,174 10,772 0 44,402
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 275,568 173,357 0 101,961
25 Contributions, gifts, grants paid....... 2,218,456 2,218,456
26 Total expenses and disbursements. Add lines 24 and 25 2,494,024 173,357 0 2,320,417
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 344,385
b Net investment income (if negative, enter -0-) 592,414
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.............      
2 Savings and temporary cash investments......... 6,035,609 2,423,180 2,423,180
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..........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)....... 10,926,301 Click to see attachment
List of Attached Documents:
// Content
12,486,304 		16,737,650
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis right arrow675,000
Less: accumulated depreciation (attach schedule) right arrow     675,000 675,000
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 2,143,367 Click to see attachment
List of Attached Documents:
// Content
2,530,400 		2,691,632
14 Land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
15 Other assets (describe right arrow)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 19,105,277 18,114,884 22,527,462
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe right arrow)    
23 Total liabilities (add lines 17 through 22)......... 0 0
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here right arrow
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions........... 19,105,277 18,114,884
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here right arrow
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........    
27 Paid-in or capital surplus, or land, bldg., and equipment fund    
28 Retained earnings, accumulated income, endowment, or other funds    
29 Total net assets or fund balances (see instructions)..... 19,105,277 18,114,884
30 Total liabilities and net assets/fund balances (see instructions). 19,105,277 18,114,884
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
19,105,277
2
Enter amount from Part I, line 27a .....................
2
344,385
3
Other increases not included in line 2 (itemize) right arrow
3
0
4
Add lines 1, 2, and 3 ..........................
4
19,449,662
5
Decreases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
5
1,334,778
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
18,114,884
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 MERRILL LYNCH X2011 - ST COVERED P   2024-12-31
b MERRILL LYNCH X2011 - LT COVERED P   2024-12-31
c MERRILL LYNCH X2054 - ST P   2024-12-31
d GE VERNOVA LLC P 2024-03-01 2024-04-05
e BUNGE GLOBAL SA ACT NOM P 2024-06-03 2024-06-03
BUNGE GLOBAL SA ACT NOM P 2024-09-03 2024-09-03
ABBEY CAPITAL DAILY FUTURES FUND LTD. K-1 P   2024-12-31
ABBEY CAPITAL DAILY FUTURES FUND LTD. K-1 P   2024-12-31
CAPITAL GAINS DIVIDENDS P    
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a 386,178   388,970 -2,792
b 2,451,510   2,225,961 225,549
c 419,622   473,799 -54,177
d 32   31 1
e 3   3 0
4   4 0
1,558     1,558
1,558     1,558
43,995     43,995
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       -2,792
b       225,549
c       -54,177
d       1
e       0
      0
      1,558
      1,558
      43,995
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 2 215,692
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 8,235
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2 0
3 Add lines 1 and 2........................... 3 8,235
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 8,235
6 Credits/Payments:
a 2024 estimated tax payments and 2023 overpayment credited to 2024 6a 37,658
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld .......... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 37,658
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8 0
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10 29,423
11 Enter the amount of line 10 to be: Credited to 2025 estimated taxright arrow29,423 Refundedright arrow 11 0
Form 990-PF (2024)
Form 990-PF (2024)
Page 4
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. right arrow$ 0(2) On foundation managers.right arrow$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
round bullet By language in the governing instrument, or
round bullet By state legislation that effectively amends the governing instrument so that no mandatory directions
that conflict with the state law remain in the governing instrument? ................
6
Yes
 
7
Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
and Part XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrowMA
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. Click to see attachment
List of Attached Documents:
// Content
...............................
10
Yes
 
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 arrowNUTTER MCLENNEN FISH LLP Telephone no.right arrow (617) 439-2149

Located atright arrow155 SEAPORT BOULEVARDBOSTONMA ZIP+4right arrow022102604
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)
 
No
(5) Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals? .............
5a(5)
 
No
b
If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........
5b
 
 
c
Organizations relying on a current notice regarding disaster assistance check .........right arrow
d
If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
tax because it maintained expenditure responsibility for the grant? .................
5d
 
 
If "Yes," attach the statement required by Regulations section 53.4945–5(d).
6a
Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
a personal benefit contract? .............................
6a
 
No
b
Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
6b
 
No
If "Yes" to 6b, file Form 8870.
7a
At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
7a
 
No
b
If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....
7b
 
 
8
Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
excess parachute payment during the year? .........................
8
 
No
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors
1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
(a) Name and address (b) Title, and average
hours per week
devoted to position 		(c) Compensation
 (If not paid, enter
-0-) 		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
other allowances
MICHAEL MINOGUE TRUSTEE
1.00 		0 0 0
155 SEAPORT BOULEVARD
BOSTON,MA022102604
RENEE MINOGUE TRUSTEE
12.00 		110,000 0 0
155 SEAPORT BOULEVARD
BOSTON,MA022102604
2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
(a) Name and address of each employee paid more than $50,000 (b) Title, and average
hours per week
devoted to position 		(c) Compensation (d) Contributions to
employee benefit
plans and deferred
compensation 		(e) Expense account,
other allowances
NONE
Total number of other employees paid over $50,000...................right arrow 0
Form 990-PF (2024)
Form 990-PF (2024)
Page 7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)
3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
MERRILL LYNCH INVESTMENT MANAGEMENT 105,026
1500 AMERICAN BLVD
PENNINGTON,NJ08534
Total number of others receiving over $50,000 for professional services.............right arrow0
Part VIII-A
Summary of Direct Charitable Activities
List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
1  
2  
3  
4  
Part VIII-B
Summary of Program-Related Investments (see instructions)
Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
1  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................right arrow0
Form 990-PF (2024)
Form 990-PF (2024)
Page 8
Part IX
Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)
1
Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
purposes:
a
Average monthly fair market value of securities...................
1a
17,128,037
b
Average of monthly cash balances.......................
1b
3,508,746
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
20,636,783
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
0
2
Acquisition indebtedness applicable to line 1 assets..................
2
0
3
Subtract line 2 from line 1d.........................
3
20,636,783
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
309,552
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
20,327,231
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
1,016,362
Part X
Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow and do not complete this part.)
1
Minimum investment return from Part IX, line 6..................
1
1,016,362
2a
Tax on investment income for 2024 from Part V, line 5 .......
2a
8,235
b
Income tax for 2024. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
8,235
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
1,008,127
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
1,008,127
6
Deduction from distributable amount (see instructions).................
6
0
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
1,008,127
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
2,320,417
b
Program-related investments—total from Part VIII-B..................
1b
0
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
 
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
 
b
Cash distribution test (attach the required schedule) .................
3b
 
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
2,320,417
Form 990-PF (2024)
Form 990-PF (2024)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2023 		(c)
2023 		(d)
2024
1 Distributable amount for 2024 from Part X, line 7 1,008,127
2 Undistributed income, if any, as of the end of 2024:
a Enter amount for 2023 only....... 0
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2024:
a From 2019......  
b From 2020...... 168,167
c From 2021......  
d From 2022...... 103,034
e From 2023...... 2,612,966
f Total of lines 3a through e ........ 2,884,167
4Qualifying distributions for 2024 from Part
XI, line 4: right arrow$ 2,320,417
a Applied to 2023, but not more than line 2a 0
b Applied to undistributed income of prior years
(Election required—see instructions)..... 		0
c Treated as distributions out of corpus (Election
required—see instructions)........ 		0
d Applied to 2024 distributable amount..... 1,008,127
e Remaining amount distributed out of corpus 1,312,290
5 Excess distributions carryover applied to 2024. 0 0
(If an amount appears in column (d), the
same amount must be shown in column (a).)
6Enter the net total of each column as
indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 4,196,457
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		0
c Enter the amount of prior years’ undistributed
income for which a notice of deficiency has
been issued, or on which the section 4942(a)
tax has been previously assessed...... 		0
d Subtract line 6c from line 6b. Taxable amount
—see instructions ........... 		0
e Undistributed income for 2023. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		0
f Undistributed income for 2024. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2025 .......... 		0
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) ....... 		0
8 Excess distributions carryover from 2019 not
applied on line 5 or line 7 (see instructions) ... 		0
9 Excess distributions carryover to 2025.
Subtract lines 7 and 8 from line 6a ...... 		4,196,457
10 Analysis of line 9:
a Excess from 2020.... 168,167
b Excess from 2021....  
c Excess from 2022.... 103,034
d Excess from 2023.... 2,612,966
e Excess from 2024.... 1,312,290
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).)
MICHAEL MINOGUE
RENEE MINOGUE
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

BOSTON CHILDREN'S HOSPITAL

300 LONGWOOD AVENUE
BOSTON,MA02115 		NONE PUBLIC CHARITY TO SUPPORT THE ACTIVITIES AND MISSION OF THE HOSPITAL 250,000

CAMP HARBOR VIEW

79 NEWBURY STREET
BOSTON,MA02116 		NONE PUBLIC CHARITY TO SUPPORT THE ACTIVITIES OF THE CAMP. 20,000

CATHOLIC SCHOOLS FOUNDATION

67 BATTERYMARCH STREET 6TH FLOOR
BOSTON,MA02110 		NONE PUBLIC CHARITY TO SUPPORT CATHOLIC SCHOOL EDUCATION. 275,000

COMPASSION INTERNATIONAL

12290 VOYAGER PKWY
COLORADO SPRINGS,CO80921 		NONE PUBLIC CHARITY TO SUPPORT CHILDREN AND THE CHURCH. 456

LAWRENCE CATHOLIC ACADEMY

101 PARKER STREET
LAWRENCE,MA01843 		NONE PUBLIC CHARITY TO SUPPORT THE EDUCATIONAL ACTIVITIES OF THE ACADEMY. 500,000

MEDTECH AND BIOTECH VETERANS - MVP

10 VILLA ROAD
SOUTH HAMILTON,MA01982 		NONE PUBLIC CHARITY TO SUPPORT THE MENTORING AND RE-CAREERING PROCESSES OF THE VETERANS. 225,000

NE PATRIOTS CHARITABLE FOUNDATION

ONE PATRIOT PLACE
FOXBOROUGH,MA02035 		NONE PUBLIC CHARITY TO SUPPORT THE ACTIVITIES OF THE NEW ENGLAND PATRIOTS FOUNDATION. 10,000

ST JOHN THE BAPTIST CATHEDRAL

17 CHESTNUT STREET
PEABODY,MA01960 		NONE PUBLIC CHARITY TO SUPPORT THE RELIGIOUS ACTIVITIES OF THE CATHEDRAL. 500,000

ST JOHN'S PREPARATORY SCHOOL

72 SPRING STREET
DANVERS,MA019232575 		NONE PUBLIC CHARITY TO SUPPORT THE MISSION & ACTIVITIES OF THE SCHOOL & ITS STUDENTS. 250,000

ST JOSEPH'S OF BIG SKY

PO BOX 161977
BIG SKY,MT59716 		NONE PUBLIC CHARITY TO SUPPORT THE ACTIVITIES OF THE PARISH. 2,000

TAYLOR UNIVERSITY

1846 MAIN ST
UPLAND,IN469891001 		NONE PUBLIC CHARITY TO SUPPORT THE GOALS & ACTIVITIES OF THE UNIVERSITY. 5,000

TEAM IMPACT

500 VICTORY RD 3RD FLOOR
QUINCY,MA02171 		NONE PUBLIC CHARITY TO SUPPORT THE GOALS OF THE ORGANIZATION. 5,000

THE GLOUCESTER FUND

45 MIDDLE STREET APT 2
GLOUCESTER,MA01930 		NONE PUBLIC CHARITY TO SUPPORT THE MISSION OF THE FUND. 1,000

UNIVERSITY OF NOTRE DAME

HOLY CROSS DR
NOTRE DAME,IN46556 		NONE PUBLIC CHARITY TO SUPPORT THE MISSION OF THE UNIVERSITY. 70,000

VFW - VETERANS OF FOREIGN WARS

406 W 34TH STREET
KANSAS CITY,MO64111 		NONE PUBLIC CHARITY TO SUPPORT THE MISSION OF THE VFW. 1,000

VISITATION PARISH

97 BROAD STREET
LYNN,MA01902 		NONE PUBLIC CHARITY TO SUPPORT THE MISSION OF THE PARISH. 20,000

WEST POINT ASSOCIATION OF GRADUATES (USMA)

HERBERT HALL 698 MILLS RD
WEST POINT,NY10996 		NONE PUBLIC CHARITY TO SUPPORT THE GOALS & MISSION OF THE ASSOCIATION. 25,000

INNER-CITY SCHOLARSHIP FUND

488 MADISON AVE
NEW YORK,NY10022 		NONE PUBLIC CHARITY TO SUPPORT THE ACTIVITIES OF THE FUND. 1,000

BIG BROTHERS BIG SISTERS OF EASTERN MASSACHUSETTS

184 HIGH ST 3RD FLOOR
BOSTON,MA02110 		NONE PUBLIC CHARITY TO SUPPORT THE ACTIVITIES & GOALS OF THE FOUNDATION. 10,000

BISHOP FENWICK HIGH SCHOOL

99 MARGIN ST
PEABODY,MA01960 		NONE PUBLIC CHARITY TO SUPPORT THE MISSION OF THE SCHOOL. 10,000

KNIGHTS OF COLUMBUS

1 COLUMBUS PLAZA
NEW HAVEN,CT06510 		NONE PUBLIC CHARITY TO SUPPORT THE ACTIVITIES OF THE FOUNDATION. 2,000

THE PERT CONSORTIUM

151 AMHERST ST
NASHUA,NH03064 		NONE PUBLIC CHARITY TO SUPPORT THE ACTIVITIES & GOALS OF THE FOUNDATION. 1,000

GOVERNORS MANSION

391 WEST PACES FERRY ROAD NW
ATLANTA,GA30305 		NONE PUBLIC CHARITY TO SUPPORT THE MISSION OF THE MANSION. 10,000

CHESTERTON ACADEMY

PO BOX 5248
FRAMINGHAM,MA01701 		NONE PUBLIC CHARITY TO SUPPORT TO MISSION OF THE ACADEMY. 5,000

LANDMARK SCHOOL

429 HALE ST PO BOX 227
PRIDES CROSSING,MA01965 		NONE PUBLIC CHARITY TO SUPPORT THE MISSION OF THE SCHOOL. 5,000

PRAGER UNIVERSITY

15021 VENTURA BLVD 552
SHERMAN OAKS,CA91403 		NONE PUBLIC CHARITY TO SUPPORT THE MISSION OF THE UNIVERSITY. 5,000

SCHOOL THE WORLD

109 STATE ST 403
BOSTON,MA02109 		NONE PUBLIC CHARITY TO SUPPORT THE GOALS OF THE SCHOOL. 10,000
Total .................................right arrow 3a 2,218,456
bApproved for future payment
Total ................................. right arrow 3b 0
Form 990-PF (2024)
Form 990-PF (2024)
Page 12
Part XV-A
Analysis of Income-Producing Activities
Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
Related or exempt
function income
(See instructions.)
1Program service revenue: (a)
Business code 		(b)
Amount 		(c)
Exclusion code 		(d)
Amount
a
b
c
d
e
f
gFees and contracts from government agencies          
2 Membership dues and assessments ....          
3 Interest on savings and temporary cash
investments ........... 		    14 27,748  
4 Dividends and interest from securities ....     14 522,222  
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....          
6 Net rental income or (loss) from personal property          
7 Other investment income .....     14 109  
8 Gain or (loss) from sales of assets other than
inventory ............ 		    18 215,692  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
a
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 0 765,771 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
765,771
(See worksheet in line 13 instructions to verify calculations.)
Part XV-B
Relationship of Activities to the Accomplishment of Exempt Purposes
Line No.
DownArrow 		Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to
the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
instructions.)
Form 990-PF (2024)
Form 990-PF (2024)
Page 13
Part XVI
Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
1
Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
Yes
No
a
Transfers from the reporting foundation to a noncharitable exempt organization of:
(1) Cash...................................
1a(1)
 
No
(2) Other assets.................................
1a(2)
 
No
b
Other transactions:
(1) Sales of assets to a noncharitable exempt organization....................
1b(1)
 
No
(2) Purchases of assets from a noncharitable exempt organization..................
1b(2)
 
No
(3) Rental of facilities, equipment, or other assets.......................
1b(3)
 
No
(4) Reimbursement arrangements...........................
1b(4)
 
No
(5) Loans or loan guarantees.............................
1b(5)
 
No
(6) Performance of services or membership or fundraising solicitations................
1b(6)
 
No
c
Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
1c
 
No
d
If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
(a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
2a
Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
b
If "Yes," complete the following schedule.

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


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


Software ID:  
Software Version:  


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

right arrow Attach to Form 990, 990-EZ, or 990-PF.
right arrow Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
Name of the organization
MICHAEL AND RENEE MINOGUE FOUNDATION
C/O NUTTER MCCLENNEN & FISH LLP
Employer identification number

47-7045385
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ
501(c)( ) (enter number) organization

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

527 political organization


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

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

501(c)(3) taxable private foundation
Check if your organization is covered by the General Rule or a Special Rule.  
Note:  Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.
Special Rules
For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 331/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Right Arrow $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025) Page 2
Name of organization
MICHAEL AND RENEE MINOGUE FOUNDATION
C/O NUTTER MCCLENNEN & FISH LLP 		Employer identification number
47-7045385
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
1
MICHAEL AND RENEE MINOGUE
11 VILLA ROAD
 
SOUTH HAMILTON, MA01982

$ 1,389,350


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
2
19 WOOD DRIVE REALTY TRUST JEFRREY ROBERTS TRUSTEE
 
155 SEAPORT BOULEVARD
 
BOSTON, MA022102604

$ 675,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
3
MICHAEL AND RENEE MINOGUE
11 VILLA ROAD
 
SOUTH HAMILTON, MA01982

$ 8,288


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

$  


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

$  


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

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 3
Name of organization
MICHAEL AND RENEE MINOGUE FOUNDATION
C/O NUTTER MCCLENNEN & FISH LLP 		Employer identification number

47-7045385
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
1
 NVIDIA (NVDA) STOCK $ 1,389,350 2024-11-25
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
2
 19 WOOD DRIVE, ESSEX, MA $ 675,000 2024-03-21
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
3
 19 WOOD DRIVE, ESSEX, MA - REAL ESTATE TAXES PAID $ 8,288 2024-12-31
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 4
Name of organization
MICHAEL AND RENEE MINOGUE FOUNDATION
C/O NUTTER MCCLENNEN & FISH LLP 		Employer identification number

47-7045385
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c) (7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (Rev. 1-2025)
Additional Data


Software ID:  
Software Version:  

TY 2024 AccountingFeesSchedule
Name:
MICHAEL AND RENEE MINOGUE FOUNDATION
 
C/O NUTTER MCCLENNEN & FISH LLP
EIN:
47-7045385
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
KATZ NANNIS + SOLOMON PC 5,118 2,559 0 2,559

TY 2024 InvestmentsCorpStockSchedule
Name:
MICHAEL AND RENEE MINOGUE FOUNDATION
 
C/O NUTTER MCCLENNEN & FISH LLP
EIN:
47-7045385
Name of Stock End of Year Book Value End of Year Fair Market Value
INVESCO PREFERRED ETF 47,706 48,899
ISHARES 20+ YEAR TREASURY BOND ETF 450,063 402,591
ISHARES TIPS BOND ETF 71,019 70,749
ISHARES MBS ETF 548,440 564,657
ISHARES INC CORE MSCI 814,130 925,965
ISHARES TR CORE MSCI EAF 1,453,405 1,601,611
SCHWAB SHORT-TERM U.S. 325,733 323,655
VANGUARD SMALL CAP VALUE ETF 627,603 723,555
VANGUARD SMALL CAP GROWTH ETF 487,721 605,770
VANGUARD VALUE ETF 2,962,657 3,930,807
VANGUARD GROWTH ETF 2,070,670 3,380,384
VANGUARD INTERM-TERM GOVT BD 466,714 460,984
VANGUARD SHORT-TERM CORPORATE BOND 561,773 575,558
VANGUARD SCOTTSDALE FDS 360,918 373,095
VANGUARD TOTAL INTERNATL BOND ETF 141,673 142,736
ABBOTT LABS 5,092 5,429
ABBVIE INC SHS 8,041 8,707
ACCENTURE PLC SHS 4,426 5,277
ADOBE INC 5,174 4,891
ADVNCD MICRO D INC 2,843 2,416
AFLAC INC COM 1,233 1,552
AGILENT TECHNOLOGIES INC 1,637 1,612
AIR PRODUCTS&CHEM 1,890 2,320
AIRBNB INC 2,767 3,154
AKAMAI TECHNOLOGIES INC 825 861
ALBEMARLE CORP COM 864 861
ALIGN TECH INC DEL COM 1,044 1,043
ALLSTATE CORP DEL 636 771
ALPHABET INC SHS 18,651 22,662
ALPHABET INC SHS 22,443 27,259
ALTRIA GROUP INC 2,237 2,771
AMAZON COM INC COM 42,752 52,434
AMENTUM HOLDINGS 139 126
AMER EXPRESS COMPANY 3,665 4,749
AMEREN CORP 1,053 1,337
AMERICAN INTERNATIONAL 656 655
AMERICAN TOWER REIT INC 1,894 1,834
AMERICAN WTR WKS CO INC 1,458 1,494
AMERIPRISE FINL INC 2,040 2,662
AMETEK INC NEW 1,698 1,983
AMGEN INC COM 1,405 1,303
AMN ELEC POWER CO 1,872 2,029
AMPHENOL CORP CL A NEW 3,976 4,723
ANALOG DEVICES INC COM 4,014 4,249
AON PLC REG SHS 1,402 1,796
APPLE INC 66,273 94,909
APPLIED MATERIAL INC 5,248 4,879
ARCH CAPITAL GRP LTD BM 621 646
ARISTA NETWORKS INC REG 2,212 3,537
ASSURANT INC 682 853
AT&T INC 2,888 3,894
AUTODESK INC DEL 1,677 2,365
AUTOMATIC DATA PROC 2,714 3,220
AUTOZONE INC NEVADA COM 2,959 3,202
AVALONBAY CMMUN INC 944 1,100
AXON ENTERPRISE INC 574 1,189
BAKER HUGHES CO 511 697
BALL CORP COM 1,722 1,599
BANK NEW YORK MELLON 1,245 1,690
BECTON DICKINSON CO 2,103 2,042
BERKSHIRE HATHAWAYINC 21,038 23,571
BEST BUY CO INC 832 944
BIO RAD LABS CL A 554 657
BIO TECHNE CORP COM STK 714 792
BIOGEN INC 1,515 1,529
BLACKROCK INC REG SHS 2,334 3,075
BLACKSTONE INC 2,629 3,793
BOEING COMPANY 2,945 3,009
BOOKING HLDGS INC 3,523 4,968
BORG WARNER INC COM 448 445
BOSTON SCIENTIFIC CORP 3,642 4,555
BRISTOL-MYERS SQUIBB CO 1,982 2,715
BROADCOM INC 16,293 27,821
BROADRIDGE FINL 405 452
BROWN & BROWN INC FLA 502 612
BUNGE GLOBAL SA ACT NOM 642 622
BXPINC 1,531 1,933
CADENCE DESIGN SYS INC 3,054 3,606
BUILDERS FIRSTSOURCE INC 668 715
CAPITAL ONE FINL 820 1,070
CARDINAL HEALTH INC OHIO 1,332 1,656
CARMAX INC 836 981
CARNIVAL CORP PAIRED SHS 865 1,445
CARRIER GLOBAL CORP REG 933 1,092
CATERPILLAR INC DEL 4,084 4,353
CBRE GROUP INC 634 919
CENTENE CORP 758 788
CHARTER COMMUNICATIONS 581 686
CHEVRON CORP 8,128 7,966
CHUBB LTD 3,472 3,868
CINTAS CORP OHIO 1,297 1,462
CISCO SYSTEMS INC COM 4,466 5,506
CITIGROUP INC COM NEW 3,268 3,871
CITIZENS FINL GROUP INC 476 656
CLOROX CO DEL COM 766 974
COCA COLA COM 6,635 6,786
COGNIZANT TECH SOLUTNS A 963 1,077
COLGATE PALMOLIVE 1,506 1,545
COMCAST CORP NEW CL A 2,750 2,702
CONOCOPHILLIPS 1,153 1,091
CONSOLIDATED EDISON INC 1,480 1,517
CONSTELLATION ENERGY 505 671
COOPER COS INC 630 644
CORNING INC 1,117 1,663
CORTEVA INC REG SHS 762 797
COSTCO WHOLESALE CRP DEL 8,847 10,995
COTERRA ENERGY INC 610 639
CROWDSTRIKE HLDGS INC 1,214 1,369
CROWN CASTLE INC 1,915 1,815
CSX CORP 1,135 1,097
CUMMINS INC 832 1,046
D R HORTON INC 1,455 1,398
DANAHER CORP DEL COM 974 918
DAVITA INC 553 598
DECKERS OUTDOORS CORP 820 1,219
DEERE CO 2,200 2,542
DELL TECHNOLOGIES INC 595 576
DELTA AIR LINES INC 588 847
DEVON ENERGY CORP NEW 2,496 2,553
DEXCOM INC 560 622
DIAMONDBACK ENERGY INC 1,898 1,966
DIGITAL RLTY TR INC 1,444 1,773
DISCOVER FINL SVCS 1,356 1,906
DISNEY (WALT) CO COM STK 3,240 4,009
DOLLAR TREE INC 1,105 1,274
DOMINION ENERGY INC 1,818 1,993
DOMINOS PIZZA INC 814 840
DOW INC REG 652 642
DUKE ENERGY CORP NEW 2,179 2,478
DUPONT DE NEMOURS INC 863 915
EATON CORP PLC 1,463 1,659
EBAY INC COM 801 991
ECOLAB INC 1,343 1,406
ELI LILLY & CO 15,791 16,212
EMERSON ELEC CO 865 991
ENTERGY CORP NEW 704 1,061
ELEVANCE HEALTH INC 4,066 4,058
EOG RESOURCES INC 2,909 2,942
EPAM SYSTEMS INC SHS 2,132 2,806
EQT CORP 1,266 1,844
EQUIFAX INC 534 510
EQUINIX INC 2,284 2,829
EQUITY RESIDENTIAL 1,107 1,220
EVERSOURCE ENERGY COM 1,069 1,091
EXELON CORPORATION 534 565
EXPEDIA GROUP INC 1,977 3,354
EXTRA SPACE STORAGE INC 828 898
EXXON MOBIL CORP COM 5,874 5,916
FACTSET RESH SYS INC 850 961
FAIR ISAAC CORPORATION 1,116 1,991
FEDEX CORP DELAWARE COM 2,462 2,813
FIDELITY NATL INFO SVCS 1,818 2,100
FIFTH THIRD BANCORP 1,073 1,268
FIRST SOLAR INC 495 529
FISERV INC WISC PV 1 CT 2,092 2,876
FORD MOTOR CO 1,216 1,984
FORTINET INC 931 975
FORTIVE CORP 975 1,506
FOX CORP REG SHS CLA 712 703
FRANKLIN RES INC 2,263 2,313
FREEPORT-MCMORAN INC 2,186 2,018
F5 INC 678 1,006
GALLAGHER ARTHUR J & CO 954 1,135
GARMIN LTD 990 1,444
GE AEROSPACE 4,246 4,837
GE HEALTHCARE 1,407 1,407
GE VERNOVA LLC 850 1,974
GEN DIGITAL INC 746 986
GENERAC HLDGS INC 225 310
GENERAL MILLS 1,271 1,275
GENERAL MOTORS CO 1,204 1,545
GENL DYNAMICS CORP COM 1,114 1,054
GILEAD SCIENCES INC COM 2,185 3,048
GLOBAL PMTS INC GEORGIA 1,334 1,569
GLOBE LIFE INC 1,190 2,342
GOLDMAN SACHS GROUP INC 4,120 5,726
HCA HEALTHCARE INC 2,155 2,101
HEALTHPEAK PPTYS INC 987 1,115
HESS CORP 1,068 1,064
HEWLETT PACKARD 769 1,003
HILTON WORLDWIDE 1,227 1,483
HOME DEPOT INC 7,488 8,947
HONEYWELL INTL INC DEL 4,470 5,195
HOST HOTELS & RESORTS 788 841
HOWMET AEROSPACE INC 858 1,312
HP INC 1,120 1,273
HUMANA INC 956 1,015
HUNT J B TRANS SVCS INC 966 1,024
HUNTNGTN BANCSHS INC MD 841 1,041
IDEXX LAB INC DEL 863 827
ILLINOIS TOOL WORKS INC 497 507
INCYTE CORPORATION 1,001 1,312
INSULET CORP 671 1,044
INTEL CORP 2,559 2,326
INTERCONTINENTAL 2,399 2,682
INTL BUSINESS MACHINES 3,419 4,397
INTL FLAVORS&FRAGRNC 719 761
INTL PAPER CO 980 1,561
INTRPUBLIC GRP OF CO 1,163 1,149
INTUIT INC COM 3,755 3,771
INTUITIVE SURGICAL INC 2,487 3,132
IQVIA HLDGS INC 1,041 983
IRON MOUNTAIN REIT INC 478 631
J M SMUCKER CO 885 881
JACOBS SOLUTIONS INC REG 678 802
JOHNSON AND JOHNSON COM 6,507 6,508
JOHNSON CONTROLS INTER 944 1,184
JPMORGAN CHASE & CO 15,241 19,177
KENVUEINC 1,547 1,772
KEURIG DR PEPPER INC 927 964
KEYCORP NEW COM 829 960
KIMBERLV CLARK 737 786
KINDER MORGAN INC. DEL 542 849
KKR & CO INC CLA 942 1,331
KLA CORP 674 630
KRAFT (THE) HEINZ CO SHS 2,399 2,365
KROGER CO 643 795
LAM RESH CORP 2,387 2,239
LENNAR CORP CLA 930 818
LINDE PLC NEW 6,244 5,861
LIVE NATION ENT INC 650 907
LOCKHEED MARTIN CORP 2,700 2,916
LOWE'S COMPANIES INC 2,357 2,715
LULULEMON ATHLETICA INC 511 765
L3HARRIS TECHNOLOGIES 1,285 1,262
M&T BANK CORPORATION 1,004 1,316
MARATHON PETROLEUM CORP 2,201 2,232
MARKETAXESS HOLDINGS INC 605 678
MARSH & MCLENNAN COS INC 3,401 3,611
MASCO CORP 805 871
MASTERCARD INC 10,474 12,111
MCDONALDS CORP COM 3,511 4,058
MCKESSON CORPORATION COM 2,245 2,280
MEDTRONIC PLC SHS 4,256 4,234
MERCK AND CO INC SHS 7,307 7,163
META PLATFORMS INC 25,053 31,618
METLIFE INC COM 1,190 1,392
METTLER-TOLEDO INTL INC 1,241 1,224
MGM RESORTS INTERNATIONL 1,361 1,317
MICROCHIP TECHNOLOGY INC 763 746
MICRON TECHNOLOGY INC 2,592 2,356
MICROSOFT CORP 79,771 81,771
MID AMERICA APT CMNTYS 1,037 1,237
MONOLITHIC PWR SYSTEMS 649 592
MONSTER BEVERAGE SHS 949 999
MOODY'S CORP 2,653 3,314
MOTOROLA SOLUTIONS INC 1,367 1,849
MSCI INC 962 1,200
NASDAQ OMX GRP INC 1,054 1,392
NETAPP INC 1,015 1,161
NETFLIX COM INC 7,008 10,696
NEW NEWSCORP LLC SHS 706 799
NEW NEWSCORP LLC SHS 452 548
NEWMONT CORPORATION 545 596
NEXTERA ENERGY INC SHS 3,745 4,373
NIKE INC CL B 1,775 1,816
NORDSON CORP 2,071 1,883
NORFOLK SOUTHERN CORP 2,131 2,347
NORTHN TRUST CORP 495 615
NORTHROP GRUMMAN CORP 911 939
NRG ENERGY INC 583 722
NVIDIA 54,360 85,543
OMNICOM GROUP COM 354 344
ON SEMICONDUCTOR CRP COM 547 504
ONEOK INC (OKLAHOMA) 938 1,205
ORACLE CORP $0.01 DEL 5,468 7,832
OTIS WORLDWIDE CORP REG 1,688 1,667
PACCAR INC 1,236 1,352
PALANTIR TECHNOLOGIES 1,522 2,723
PALO ALTO NETWORKS INC 3,049 3,639
PARKER HANNIFIN CORP 522 636
PAYCHEX INC 1,214 1,402
PAYCOM SOFTWARE INC 713 1,025
PAYPAL HOLDINGS INC SHS 1,113 1,536
PEPSICO INC 3,629 3,345
PFIZER INC 3,470 3,582
PG&E CORP 1,183 1,413
PHILIP MORRIS INTL INC 3,719 4,814
PHILLIPS 66 SHS 2,163 2,051
PNC FINCL SERVICES GROUP 2,157 2,700
POOL CORPORATION 1,222 1,364
PROCTER & GAMBLE CO 12,192 12,741
PROGRESSIVE CRP OHIO 3,167 3,834
PROLOGIS INC 2,165 2,114
PRUDENTIAL FINANCIAL INC 866 948
PUB SVC ENTERPRISE GRP 1,113 1,436
PUBLIC STORAGE $0.10 1,057 1,198
QUALCOMM INC 4,600 4,301
QUANTA SERVICES INC 1,005 1,264
QUEST DIAGNOSTICS INC 548 603
RALPH LAUREN CORP 981 1,386
RAYMOND JAMES FINL INC 1,562 2,175
REALTY INCM CRP MD PV$1. 2,182 2,190
REGENERON PHARMACTCLS 2,966 2,849
REGIONS FINL CORP 464 588
REPUBLIC SERVICES INC 1,280 1,408
RESMED INC 557 686
REVVITY INC 623 670
ROLLINS INC 818 788
ROPER TECHNOLOGIES INC 2,119 2,079
ROYAL CARIBBEAN GROUP 669 1,153
RTX CORP 3,352 4,050
S&P GLOBAL INC 4,621 5,478
SALESFORCEINC 6,036 7,355
SBA COMMUNICATIONS CORP 790 815
SCHEIN (HENRY) INC COM 778 830
SCHLUMBERGER LTD 2,230 2,147
SCHWAB CHARLES CORP NEW 2,115 2,220
SEAGATE TECH HLDGS PUB 771 777
SEMPRA 1,844 2,281
SERVICENOW INC 3,640 5,301
SHERWIN WILLIAMS 1,532 1,700
SIMON PROPERTY GROUP DEL 1,311 1,550
SMURFIT WESTROCK LTD REG 926 1,185
SOUTHERN COMPANY 2,329 2,717
SOUTHWEST AIRLNS CO 760 941
STANLEY BLACK & DECKER 787 803
STARBUCKS CORP 3,303 3,924
STATE STREET CORP 1,105 1,472
STRYKER CORP 3,066 3,240
SUPER MICRO COMPUTER INC 597 671
SYNCHRONY FINL COM 451 715
SYNOPSYS INC 2,048 1,941
SYSCO CORPORATION 933 994
T-MOBILE US INC SHS 2,455 3,311
TAKE TWO INTER SOFTWARE 879 1,104
TARGA RESOURCES CORP 497 893
TE CONNECTIVITY PLC 1,279 1,287
TELEDYNE TECH INC 759 928
TESLA INC 13,180 29,884
TEXAS INSTRUMENTS 5,190 5,625
THERMO FISHER SCIENTIFIC 1,720 1,561
TJX COS INC NEW 4,244 5,316
TRACTOR SUPPLY CO 502 531
TRANE TECHNOLOGIES PLC 2,095 2,585
TRANSDIGM GROUP INC 1,181 1,267
TRAVELERS COS INC 643 723
TRUIST FINL CORP 1,937 2,256
TYLER TECHS INC DEL COM 928 1,153
ULTA BEAUTY INC 685 870
UNION PACIFIC CORP 5,681 5,701
UNITED PARCEL SVC CL B 1,694 1,639
UNITED RENTALS INC COM 1,311 1,409
UNITEDHEALTH GROUP INC 8,709 9,105
US BANCORP 2,312 2,678
VALERO ENERGY CORP NEW 1,356 1,348
VERALTO CORP 629 713
VERISIGN INC 879 1,035
VERISK ANALYTICS INC 1,317 1,377
VERIZON COMMUNICATNS COM 4,157 4,159
VERTEX PHARMCTLS INC 3,666 3,222
VISA INC CL A SHRS 10,296 11,693
VULCAN MATERIALS CO 1,167 1,286
WW GRAINGER INCORP 1,848 2,108
WABTEC 1,375 1,706
WALGREENS BOOTS ALLIANCE 1,030 1,082
WALMART INC 7,513 11,384
WASTE MANAGEMENT INC NEW 1,460 1,413
WATERS CORP 842 1,113
WEC ENERGY GROUP INC SHS 1,107 1,317
WELLS FARGO & CO 4,174 5,128
WELLTOWER INC 1,973 2,647
WEST PHARMACTL SVCS INC 1,196 1,310
WILLIAMS COMPANIES DEL 1,130 1,624
WILLIS TOWERS WATSON PLC 502 626
XCEL ENERGY INC 1,099 1,418
YUM BRANDS INC 822 804
ZEBRA TECHNOLOGIES CRP A 592 771
ZOETIS INC 2,829 2,606
3M COMPANY 1,566 2,323
NVIDIA 50,894 1,342,900

TY 2024 InvestmentsOtherSchedule2
Name:
MICHAEL AND RENEE MINOGUE FOUNDATION
 
C/O NUTTER MCCLENNEN & FISH LLP
EIN:
47-7045385
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
ABBEY CAPITAL DAILY FUTURES FUND LTD. FMV 201,546 200,472
BLACKSTONE REAL ESTATE INCOME TRUST INC FMV 261,578 250,351
HAMILTON LANE PRIVATE ASSETS FUND CLASS I FMV 588,436 665,790
MISSION CREST MACRO FUND LTD. FMV 200,000 210,956
NB PRIVATE MARKETS ACCESS FUND FMV 575,000 626,539
PARTNERS GROUP PRIVATE EQUITY MASTER FUND FMV 588,544 605,096
CQS ABS FEEDER FUND LIMITED CLASS FMV 115,296 132,428

TY 2024 OtherDecreasesSchedule
Name:
MICHAEL AND RENEE MINOGUE FOUNDATION
 
C/O NUTTER MCCLENNEN & FISH LLP
EIN:
47-7045385
Description Amount
INVESTMENT ADJUSTMENT TO COST BASIS 1,334,778


TY 2024 OtherExpensesSchedule
Name:
MICHAEL AND RENEE MINOGUE FOUNDATION
 
C/O NUTTER MCCLENNEN & FISH LLP
EIN:
47-7045385
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FOREIGN TAXES PAID 5,992 5,992 0 0
MA SECRETARY OF STATE FEE 500 0 0 500
K1 - DEDUCTIBLE INVESTMENT EXPENSES 4,780 4,780 0 0
INSURANCE EXPENSE 15,830 0 0 15,830
REPAIRS & MAINTENANCE 10,350 0 0 10,350
OTHER EXPENSES 9,434 0 0 9,434
REAL ESTATE TAXES 8,288 0 0 8,288


TY 2024 OtherIncomeSchedule2
Name:
MICHAEL AND RENEE MINOGUE FOUNDATION
 
C/O NUTTER MCCLENNEN & FISH LLP
EIN:
47-7045385
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
K1 INVESTMENT INCOME 109 109  


TY 2024 OtherProfessionalFeesSchedule
Name:
MICHAEL AND RENEE MINOGUE FOUNDATION
 
C/O NUTTER MCCLENNEN & FISH LLP
EIN:
47-7045385
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INVESTMENT ADVISORY FEES 105,026 105,026 0 0


TY 2024 SubstantialContributorsSch
Name:
MICHAEL AND RENEE MINOGUE FOUNDATION
 
C/O NUTTER MCCLENNEN & FISH LLP
EIN:
47-7045385
Name Address
MICHAEL AND RENEE MINOGUE 155 SEAPORT BLVD
BOSTON,MA02210


TY 2024 TaxesSchedule
Name:
MICHAEL AND RENEE MINOGUE FOUNDATION
 
C/O NUTTER MCCLENNEN & FISH LLP
EIN:
47-7045385
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
UNITED STATES TREASURY/IRS 250 0 0 0