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 GABY FAMILY FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address)3870 PEACHTREE INDUST BLVD 340-345
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
BERKELEY LAKE, GA30096
A Employer identification number

45-3956268
B Telephone number (see instructions)

(770) 232-9745
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$90,217,672J 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) 5,000,000
2 Check right arrow.............
3 Interest on savings and temporary cash investments 622 622  
4 Dividends and interest from securities... 2,211,181 2,211,181  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 Click to see attachment
List of Attached Documents:
// Content
646,693
b Gross sales price for all assets on line 6a 1,023,644
7 Capital gain net income (from Part IV, line 2)... 642,110
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
100,341 142,800  
12 Total. Add lines 1 through 11........ 7,958,837 2,996,713  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc.        
14 Other employee salaries and wages...... 25,000 25,000    
15 Pension plans, employee benefits....... 7,976 7,976    
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
30,625      
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
383,231 383,231    
17 Interest............... 64,838 64,834    
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
75,955 41,106    
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 list of attachments
List of Attached Documents:
// Content
1,112 431    
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 588,737 522,578   0
25 Contributions, gifts, grants paid....... 3,798,461 3,798,461
26 Total expenses and disbursements. Add lines 24 and 25 4,387,198 522,578   3,798,461
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 3,571,639
b Net investment income (if negative, enter -0-) 2,474,135
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2024)
Form 990-PF (2024)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.) 		Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing.............   271,623 271,623
2 Savings and temporary cash investments......... 6,342,726 1,085,602 1,085,602
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).......      
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).......... 62,234,735 Click to see attachment
List of Attached Documents:
// Content
70,686,650 		88,663,134
14 Land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
15 Other assets (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
74,652 		Click to see attachment
List of Attached Documents:
// Content
197,313 		Click to see attachment
List of Attached Documents:
// Content
197,313
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 68,652,113 72,241,188 90,217,672
Liabilities 17 Accounts payable and accrued expenses.......... 318 17,754
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)......... 318 17,754
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 68,651,795 72,223,434
29 Total net assets or fund balances (see instructions)..... 68,651,795 72,223,434
30 Total liabilities and net assets/fund balances (see instructions). 68,652,113 72,241,188
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
68,651,795
2
Enter amount from Part I, line 27a .....................
2
3,571,639
3
Other increases not included in line 2 (itemize) right arrow
3
 
4
Add lines 1, 2, and 3 ..........................
4
72,223,434
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
72,223,434
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 NET SHORT-TERM CAPITAL GAINS FROM K-1'S P 2024-10-15 2024-12-15
b 27292.58 PUBLICLY TRADED SECURITIES - NT X5180 P 2014-06-02 2024-10-31
c 6311.44 APPIAN NATURAL RESOURCES FUND II P 2022-10-15 2024-03-04
d 11216.37 PORTFOLIO ADVISORS PE FD VIII (OFFSHORE) P 2022-10-15 2024-03-20
e 7770.08 GLENDOWER CAPITAL S OF V P 2022-09-01 2024-03-22
8764.03 PORTFOLIO ADVISORS PE FD VIII (OFFSHORE) P 2022-09-05 2024-06-03
14853.01 PORTFOLIO ADVISORS PE FD VIII (OFFSHORE) P 2022-09-05 2024-09-12
13510.00 PORTFOLIO ADVISORS PE FD VIII (OFFSHORE) P 2022-09-05 2024-12-16
NET LONG-TERM CAPITAL GAINS FROM K-1'S P 2021-12-15 2024-12-20
Capital Gain Dividends      
(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 127,161     127,161
b 250,000   296,118 -46,118
c 6,688   6,311 377
d 28,406   11,216 17,190
e 9,196   7,770 1,426
15,016   8,764 6,252
34,391   14,853 19,538
82,582   31,919 50,663
221,465     221,465
      244,156
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       127,161
b       -46,118
c       377
d       17,190
e       1,426
      6,252
      19,538
      50,663
      221,465
       
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 2 642,110
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 3 127,161
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 34,390
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 34,390
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 34,390
6 Credits/Payments:
a 2024 estimated tax payments and 2023 overpayment credited to 2024 6a 38,311
b Exempt foreign organizations—tax withheld at source...... 6b  
c Tax paid with application for extension of time to file (Form 8868)... 6c 10,000
d Backup withholding erroneously withheld .......... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 48,311
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8  
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 13,921
11 Enter the amount of line 10 to be: Credited to 2025 estimated taxright arrow13,921 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? ....................
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 changes....
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.
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 arrowGA
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
Yes
 
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 arrowBRIDGES & DUNN-RANKIN LLP Telephone no.right arrow (770) 563-8888

Located atright arrow400 GALLERIA PARKWAY SUITE 1050ATLANTAGA ZIP+4right arrow30339
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........right arrow
and enter the amount of tax-exempt interest received or accrued during the year ........right arrow
15
 
16 At any time during calendar year 2024, did the foundation have an interest in or a signature or other authority over YesNo
a bank, securities, or other financial account in a foreign country? .................
16   No
See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country right arrow
Form 990-PF (2024)
Form 990-PF (2024)
Page 5
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required
File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
Yes
No
1a
During the year did the foundation (either directly or indirectly):
(1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........
1a(1)
 
No
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
1a(3)
 
No
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
 
No
(5) Transfer any income or assets to a disqualified person (or make any of either available
for the benefit or use of a disqualified person)? ......................
1a(5)
 
No
(6) Agree to pay money or property to a government official? (Exception. Check "No"
if the foundation agreed to make a grant to or to employ the official for a period
after termination of government service, if terminating within 90 days.) ...............
1a(6)
 
No
b
If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........
1b
 
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
BARBARA VAN ANDEL-GABY Trustee
0.00 		0    
445 OLD HOMESTEAD TRAIL
JOHNS CREEK,GA30097
RICHARD D GABY Trustee
0.00 		0    
445 OLD HOMESTEAD TRAIL
JOHNS CREEK,GA30097
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  
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
FAMILY CAPITAL MANAGEMENT LLC MANAGEMENT SERVICES 66,035
2281 AKERS MILL RD SE BLDG 4100
ATLANTA,GA30339
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  
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
82,671,654
b
Average of monthly cash balances.......................
1b
5,487,357
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
88,159,011
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
 
3
Subtract line 2 from line 1d.........................
3
88,159,011
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
1,322,385
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
86,836,626
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
4,341,831
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
4,341,831
2a
Tax on investment income for 2024 from Part V, line 5 .......
2a
34,390
b
Income tax for 2024. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
34,390
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
4,307,441
4
Recoveries of amounts treated as qualifying distributions................
4
 
5
Add lines 3 and 4............................
5
4,307,441
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
4,307,441
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
3,798,461
b
Program-related investments—total from Part VIII-B..................
1b
 
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
3,798,461
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 4,307,441
2 Undistributed income, if any, as of the end of 2024:
a Enter amount for 2023 only....... 3,529,353
b Total for prior years:20 , 20, 20  
3 Excess distributions carryover, if any, to 2024:
a From 2019......  
b From 2020......  
c From 2021......  
d From 2022......  
e From 2023......  
f Total of lines 3a through e ........  
4Qualifying distributions for 2024 from Part
XI, line 4: right arrow$ 3,798,461
a Applied to 2023, but not more than line 2a 3,529,353
b Applied to undistributed income of prior years
(Election required—see instructions)..... 		 
c Treated as distributions out of corpus (Election
required—see instructions)........ 		0
d Applied to 2024 distributable amount..... 269,108
e Remaining amount distributed out of corpus  
5 Excess distributions carryover applied to 2024.    
(If an amount appears in column (d), the
same amount must be shown in column (a).)
6Enter the net total of each column as
indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5  
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		 
c Enter the amount of prior years’ undistributed
income for which a notice of deficiency has
been issued, or on which the section 4942(a)
tax has been previously assessed...... 		 
d Subtract line 6c from line 6b. Taxable amount
—see instructions ........... 		 
e Undistributed income for 2023. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		 
f Undistributed income for 2024. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2025 .......... 		4,038,333
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) ....... 		 
8 Excess distributions carryover from 2019 not
applied on line 5 or line 7 (see instructions) ... 		 
9 Excess distributions carryover to 2025.
Subtract lines 7 and 8 from line 6a ...... 		 
10 Analysis of line 9:
a Excess from 2020....  
b Excess from 2021....  
c Excess from 2022....  
d Excess from 2023....  
e Excess from 2024....  
Form 990-PF (2024)
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).)
BARBARA VAN ANDEL-GABY
RICHARD D GABY
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
ATLANTA MISSION


PO BOX 20017
ATLANTA,GA30325 		N/A PC CHRISTIAN HOMELESS ORG 15,000
COVENANT COLLEGE


14049 SCENIC HWY
LOOKOUT MOUNTAIN,GA30750 		N/A PC CHRISTIAN COLLEGE 80,000
CRU


100 LAKE HART DRIVE 3600
ORLANDO,FL32832 		N/A PC CHRISTIAN CHARITY 23,000
GOOD SAMARITAN HEALTH CENTER OF ATL


1015 DONALD LEE HOLLOWELL PKWY NW
ATLANTA,GA30318 		N/A PC COMMUNITY SUPPORT 7,500
HOPE COLLEGE


141 E 12TH STREET PO BOX 9000
HOLLAND,MI49422 		N/A PC CHRISTIAN COLLEGE 110,000
INTERNATIONAL JUSTICE MISSION


PO BOX 90580
WASHINGTON,DC20090 		N/A PC HUMAN RIGHTS ORGANIZATION 515,000
RENOVATION CHURCH


1775 WATER PLACE UNIT 3
ATLANTA,GA30339 		N/A PC CHURCH 10,000
RPRC


2703 HEATH LANE
DULUTH,GA30096 		N/A PC RURAL COMMUNITIES CHARITY 10,000
SHE IS SAFE


515 EAST CROSSVILLE ROAD SUITE 320
ROSWELL,GA30076 		N/A PC HUMAN RIGHTS ORGANIZATION 5,000
UBORA TZ INC


4575 WEBB BRIDGE ROAD 5487
ALPHARETTA,GA30023 		N/A PC CHRISTIAN HUMANITARIAN AID 2,500
VICTORIA'S FRIENDS INC


345 PEACHTREE INDUSTRIAL BLVD 1202
SUWANEE,GA30024 		N/A PC HUMAN RIGHTS ORGANIZATION 15,000
YOUNG LIFE ROMEFLOYD COUNTY


PO BOX 5184
HARLAN,IA51593 		N/A PC YOUTH ORGANIZATION 30,000
ATLANTA COMMUNITY FOOD BANK


3400 NORTH DESERT DRIVE
ATLANTA,GA30344 		N/A PC FOOD INSECURITY SUPPORT 25,000
BERRY COLLEGE


2277 MARTHA BERRY HIGHWAY NW
MOUNT BERRY,GA30149 		N/A PC CHRISTIAN COLLEGE 20,000
CAPITAL RESEARCH CENTER


1513 16TH STREET NW
WASHINGTON,DC20036 		N/A PC STUDY OF CHARITY, PHILANTHROPY 25,000
CITY OF REFUGE


1300 JOSEPH E BOONE BLVD NW
ATLANTA,GA30314 		N/A PC CHRISTIAN HOMELESS ORG 140,000
COVENANT HOUSE GEORGIA


PO BOX 94465
ATLANTA,GA30377 		N/A PC SHELTER 10,000
FIRST LIBERTY INSTITUTE


2001 WEST PLANO PARKWAY SUITE 1600
PLANO,TX75075 		N/A PC RELIGIOUS LIBERTY 5,000
FRIENDS OF REFUGEES


PO BOX 548
CLARKSTON,GA30021 		N/A PC REFUGEES AID 5,000
THE NAVIGATORS


PO BOX 5013
BOONE,IA50950 		N/A PC CHRISTIAN CHARITY 2,500
PERIMETER CHURCH


9500 MEDLOCK BRIDGE ROAD
JOHNS CREEK,GA30097 		N/A PC CHURCH 200,000
PROMISE 686


5300 TRIANGLE PARKWAY SUITE 202
PEACHTREE CORNERS,GA30092 		N/A PC COMMUNITY SUPPORT 150,000
SAMARITAN'S PURSE


PO BOX 3000
BOONE,NC28607 		N/A PC CHRISTIAN CHARITY 15,000
WELLSPRING LIVING


1040 BOULEVARD SUITE M
ATLANTA,GA30312 		N/A PC PREVENTION OF SEXUAL EXPLOITATION 15,000
CREATION RESEARCH SOCIETY


1 W FIRESTORM WAY 145
GLENDALE,AZ85306 		N/A PC CHRISTIAN RESEARCH GROUP 15,000
GROUNDWIRE


PO BOX 1323
CASTLE ROCK,CO80104 		N/A PC CHRISTIAN COACHING 15,000
GT CCF


763 TECHWOOD DRIVE
ATLANTA,GA30313 		N/A PC CHRISTIAN CHARITY 2,500
HSLDA COMPASSION


PO BOX 5000
PURCELLVILLE,VA20134 		N/A PC NONPROFIT ADVOCACY ORGANIZATION 50,000
PATHWAYS 2 LIFE


4720 PEACHTREE INDUSTRL BLVD STE201
BERKELEY LAKE,GA30071 		N/A PC CRISIS INTERVENTION 175,000
PINE COVE


PO BOX 9000
TYLER,TX75711 		N/A PC CHRISTIAN CHARITY 50,000
UPPER90


2333 BANCROFT WAY
BUFORD,GA30518 		N/A PC CHILDRENS RETREATS 2,500
MAILBOX CLUB


404 EAGER ROAD
VALDOSTA,GA31602 		N/A PC CHRISTIAN CHARITY 7,500
ANAGO PARTNERS


5805 STATE BRIDGE RD STE G-124
JOHNS CREEK,GA30097 		N/A PC CHRISTIAN CHURCH ORGANIZATION 300,000
AWANA CLUB INTERNATIONAL


15877 COLLECTION CENTER DR
CHICAGO,IL60693 		N/A PC CHRISTIAN CHARITY 5,000
CARA COLLECTIVE


237 S DESPLAINES ST
CHICAGO,IL60661 		N/A PC COMMUNITY SUPPORT 5,000
CHRIST PRESBYTERIAN CHURCH


36 E VICTORIA ST
SANTA BARBARA,CA93101 		N/A PC CHRISTIAN CHURCH ORGANIZATION 20,000
COMPASSIAN INTERNATIONAL


12290 VOYAGER PARKWAY
COLORADO SPRING,CO80997 		N/A PC CHRISTIAN HUMANITARIAN AID 5,000
CONVOY OF HOPE


1 CONVOY DRIVE
SPRINGFIELD,MO65801 		N/A PC COMMUNITY SUPPORT 5,000
ETHNE HEALTH


980 ROWLAND ST SUITE 4190
CLARKSTON,GA30021 		N/A PC COMMUNITY SUPPORT 5,000
GO MINISTRIES


11501 PLANTSIDE DR SUITE 14
LOUISVILLE,KY40299 		N/A PC CHRISTIAN HUMANITARIAN AID 5,000
HIS FEET INTERNATIONAL


PO BOX 516
IMPERIAL,PA15126 		N/A PC CHRISTIAN CHARITY 5,000
NATIONAL ASSOCIATION OF SCHOLARS


13 W 36TH ST 4TH FLOOR
NEW YORK,NY10018 		N/A PC EDUCATION 5,000
NATIONAL CHRISTIAN FOUNDATION


1150 SANCTUARY PARKWAY SUITE 350
ALPHARETTA,GA30009 		N/A PC CHRISTIAN CHARITY 900,000
WORLD NEWS GROUP


PO BOX 20002
ASHEVILLE,NC28802 		N/A PC NEXT GENERATION 45,000
VIA SCH K-1 FEIN 81-2829807 MONTAUK


1400 NEWPORT CENTER DRIVE STE 250
NEWPORT BEACH,CA92660 		N/A PC MISCELLANEOUS CHARITABLE CONTRIBUTION REFLECTED ON A SCHEDULE K-1 RECEIVED FROM AN LLC THE FOUNDATION HAS INVESTED IN (FEIN: 81-2829807) 20
VIA SCH K-1 FEIN 83-3081643 MONTAUK


1400 NEWPORT CENTER DRIVE STE 250
NEWPORT BEACH,CA92660 		N/A PC MISCELLANEOUS CHARITABLE CONTRIBUTION REFLECTED ON A SCHEDULE K-1 RECEIVED FROM AN LLC THE FOUNDATION HAS INVESTED IN (FEIN: 83-3081643) 41
ACTON INSTITUTE


98 E FULTON STREET
GRAND RAPIDS,MI49503 		N/A PC CHRISTIAN CHARITY 15,000
ALLIANCE DEFENDING FREEDOM


15100 N 90TH STREET
SCOTTSDALE,AZ85260 		N/A PC CHRISTIAN CHARITY 100,000
ASHBROOK CENTER


401 COLLEGE AVE
ASHLAND,OH44805 		N/A PC EDUCATION 10,000
ATLANTA HIGH MUSEUM OF ART


1280 PEACHTREE STREET NE
ATLANTA,GA30309 		N/A PC ART MUSEUM - EDUCATION 2,500
ATLANTA SYMPHONY ORCHESTRA


1280 PEACHTREE STREET NE STE 4074
ATLANTA,GA30309 		N/A PC ARTS - EDUCATION 7,500
CAMP HIGHLAND


1200 CAMP HIGHLAND RD
ELLIJAY,GA30540 		N/A PC CHRISTIAN CHARITY 5,000
CORNERS OUTREACH


1854 SHACKELFORD COURT STE 100
NORCROSS,GA30093 		N/A PC COMMUNITY SUPPORT 100,000
GARY SINESE


PO BOX 40726
NASHVILLE,TN37204 		N/A PC VETERANS 15,000
GEORGIA CENTER FOR OPPORTUNITY


5051 PEACHTREE CORNERS CIR STE 200
NORCROSS,GA30092 		N/A PC PUBLIC POLICY 104,900
GLOBAL GIVING RAYS OF HOPE


1 THOMAS CIRCLE NW STE 800
WASHINGTON,DC20005 		N/A PC CHRISTIAN HUMANITARIAN AID 10,000
HOPE INTERNATIONAL


227 GRANITE RUN DRIVE STE 250
LANCASTER,PA17601 		N/A PC CHRISITAN HUMANITARIAN AID 10,000
INSTEP INTERNATIONAL INC


4725 PEACHTREE CORNERS CIR STE 300
PEACHTREE CORNERS,GA30092 		N/A PC CHRISTIAN CHARITY 10,000
INTERNATIONAL COOPERATING MINISTRIE


99 OLD OYSTER POINT ROAD
NEWPORT NEWS,VA23602 		N/A PC CHRISTIAN CHARITY 75,000
K9S FOR WARRIORS


114 CAMP K9 ROAD
PONTE VEDRA,FL32081 		N/A PC VETERANS 5,000
MISSION K9 RESCUE


18640 FM 1488 BOX A-238
MAGNOLIA,TX77355 		N/A PC VETERANS 5,000
N STREET VILLAGE


1333 N STREET NW
WASHINGTON,DC20005 		N/A PC SHELTER 10,000
NORTH COAST CALVARY CHAPEL


1330 POINSETTIA LANE
CARLSBAD,CA92011 		N/A PC CHURCH 20,000
PHILANTHROPY ROUNDTABLE


1120 20TH STREET NW STE 400N
WASHINGTON,DC20036 		N/A PC PUBLIC POLICY 10,000
RESTORATION225


2801 B STREET 226
SAN DIEGO,CA92102 		N/A PC CHRISTIAN CHARITY 10,000
SOME SO OTHERS MIGHT EAT


71 O STREET NW
WASHINGTON,DC20001 		N/A PC SHELTER 10,000
SONLIFE


PO BOX 1562
WHEATON,IL60187 		N/A PC CHRISITAN CHARITY 5,000
STATE POLICY NETWORK


1500 WILSON BOULEVARD STE 600
ARLINGTON,VA22209 		N/A PC PUBLIC POLICY 50,000
TENEO NETWORK


512 W MLK JR BLVD STE 239
AUSTIN,TX78701 		N/A PC PUBLIC POLICY 100,000
THE CHALMERS CENTER CHALMERS CENTER


PO BOX 2055
CHATTANOOGA,TN37409 		N/A PC CHRISTIAN CHARITY 43,000
THE WINGMAN FOUNDATION


2248 MERIDIAN BLVD
MINDEN,NV89423 		N/A PC VETERANS 5,000
WINSHAPE FOUNDATION


2277 MARTHA BERRY HWY NW
MT BERRY,GA30149 		N/A PC CHRISTIAN CHARITY 2,500
Total .................................right arrow 3a 3,798,461
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 ........... 		    14 622  
4 Dividends and interest from securities .... 901101   14 2,211,181  
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 ..... 901101 42,459   142,800  
8 Gain or (loss) from sales of assets other than
inventory ............ 		901101 4,583 14 642,110  
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) .. -37,876 2,996,713  
13Total. Add line 12, columns (b), (d), and (e)..................
13
2,958,837
(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: 24020490
Software Version: 2024v5.2


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

right arrow Attach to Form 990, 990-EZ, or 990-PF.
right arrow Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
Name of the organization
THE GABY FAMILY FOUNDATION
 
Employer identification number

45-3956268
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ
501(c)( ) (enter number) organization

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

527 political organization


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

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

501(c)(3) taxable private foundation
Check if your organization is covered by the General Rule or a Special Rule.  
Note:  Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.
Special Rules
For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 331/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Right Arrow $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025) Page 2
Name of organization
THE GABY FAMILY FOUNDATION
  		Employer identification number
45-3956268
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
RICHARD BARBARA GABY
445 OLD HOMESTEAD TRAIL
 
JOHNS CREEK, GA30097

$ 5,000,000


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

$  


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

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 3
Name of organization
THE GABY FAMILY FOUNDATION
  		Employer identification number

45-3956268
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
 
$    
(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
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 4
Name of organization
THE GABY FAMILY FOUNDATION
  		Employer identification number

45-3956268
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: 24020490
Software Version: 2024v5.2

TY 2024 AccountingFeesSchedule
Name:
THE GABY FAMILY FOUNDATION
EIN:
45-3956268
Software ID:
24020490
Software Version:
2024v5.2
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
BRIDGES & DUNN-RANKIN, LLP 30,625 0 0 0

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

TY 2024 GainLossSaleOtherAssetsSch
Name:
THE GABY FAMILY FOUNDATION
EIN:
45-3956268
Software ID:
24020490
Software Version:
2024v5.2
Name Date Acquired How Acquired Date Sold Purchaser Name Gross Sales Price Basis Basis Method Sales Expenses Total (net) Accumulated Depreciation
FROM K-1'S-UBTI, see attached 2018-01 Purchase 2024-12   4,583   Cost   4,583  

TY 2024 InvestmentsOtherSchedule2
Name:
THE GABY FAMILY FOUNDATION
EIN:
45-3956268
Software ID:
24020490
Software Version:
2024v5.2
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
FCM INTERNATIONAL, LLC AT COST 7,919,645 9,431,072
FCM SMALL CAP, LLC AT COST 4,487,792 5,436,832
FCM EMERGING MARKETS, LLC AT COST 3,295,244 4,354,943
FCM ALTERNATIVE II, LLC AT COST 10,918,068 12,542,251
MONTAUK TRIGUARD FUND VII LP AT COST 478,746 586,676
DARWIN VENTURE CAPITAL FUND OF FUNDS IV AT COST 807,868 1,815,313
PORTFOLIO ADVISORS PRIVATE EQTY FD VIII AT COST 352,810 745,643
SOF-XI VIP TE, L.P. AT COST 826,547 898,090
LANDMARK EQUITY PARTNERS XVI LP AT COST 460,731 649,578
APPIAN NATURAL RESOURCES FUND II LP AT COST 589,009 670,128
DARWIN VENTURE CAPITAL FUND OF FUNDS V AT COST 814,894 1,154,585
MONTAUK TRIGUARD FUND VIII LP AT COST 513,942 788,389
PLATINUM EQUITY CAPITAL PARTNERS V, L.P. AT COST 538,648 970,463
PLATINUM EQ. CAP PTRS INTERNATIONAL V AT COST 287,851 310,318
VALAR FUND VI LP AT COST 894,231 1,070,322
BLUE OWL REAL ESTATE FUND V, LP AT COST 714,107 851,575
AMPERSAND 2020 LIMITED PARTNERSHIP AT COST 868,674 800,468
BAIN CAP. SPECIAL SITUATIONS ASIA II LP AT COST 581,199 756,044
BAYPINE CAPITAL PARTNERS FUND I-B, LP AT COST 455,482 520,595
GLENDOWER CAPITAL S OF V (FEEDER A) AT COST 430,120 630,952
RIVERCREST CAPITAL PARTNERS II, LP AT COST 414,654 509,908
VALAR FUND VII LP AT COST 663,177 626,589
PE MAJORDRIVE I HOLDINGS, LP AT COST 38,089 37,777
SOF-XII VIP TE, L.P. AT COST 1,158,814 1,185,958
FOUNDERS CIRCLE CAPITAL FEEDER IV, L.P. AT COST 430,854 364,810
VALAR FUND VIII LP AT COST 907,712 898,178
APPIAN NATURAL RESOURCES FUND III LP AT COST 286,299 166,735
PORTFOLIO ADV SECONDARY FD V(OFFSHORE) AT COST 263,069 320,753
BLUE OWL REAL ESTATE FUND VI, LP AT COST 395,087 400,367
THE FOUNDERS FUND GROWTH II, LP AT COST 712,565 724,544
KHOSLA VENTURES OPPORTUNITY II, LP AT COST 191,177 190,412
KHOSLA VENTURES VIII, LP AT COST 178,480 180,582
AMPERSAND 2023 LIMITED PARTNERSHIP AT COST 228,967 229,784
SOF-XIII VIP TE, L.P. AT COST 507  
NEW 2ND CAPITAL OFFSHORE FEEDER FD III AT COST 394,977 334,091
WINDJAMMER CAPITAL FUND VI FEEDER LP AT COST 115,596 87,352
HARTFORD TOTAL RETURN BOND FUND AT COST 11,191,012 10,554,878
SPDR GOLD SHARES (GLD) AT COST 1,256,148 2,433,406
STONE RIDGE REINSURANCE RISK PREM AT COST 2,000,000 1,944,180
PALMER SQUARE OPPORTUNISTIC INCOME FUND AT COST 2,000,000 1,956,164
VANGUARD INSTITUTIONAL INDEX FUND(VINIX) AT COST 10,623,858 19,529,125
ARTISAN PARTNERS FDS HIGH INCOME(ARTFX) AT COST 1,000,000 1,003,304

TY 2024 OtherAssetsSchedule
Name:
THE GABY FAMILY FOUNDATION
EIN:
45-3956268
Software ID:
24020490
Software Version:
2024v5.2
Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
DISTRIBUTION RECEIVABLE   150,000 150,000
DIVIDENDS RECEIVABLE 53,833 47,313 47,313


TY 2024 OtherExpensesSchedule
Name:
THE GABY FAMILY FOUNDATION
EIN:
45-3956268
Software ID:
24020490
Software Version:
2024v5.2
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
MISCELLANEOUS EXPENSES 143 143    
NONDEDUCTIBLE EXPS FROM K-1'S 681      
OFFICE EXPENSE 288 288    


TY 2024 OtherIncomeSchedule2
Name:
THE GABY FAMILY FOUNDATION
EIN:
45-3956268
Software ID:
24020490
Software Version:
2024v5.2
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
Other Investment Income 100,341 142,800  


TY 2024 OtherProfessionalFeesSchedule
Name:
THE GABY FAMILY FOUNDATION
EIN:
45-3956268
Software ID:
24020490
Software Version:
2024v5.2
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INVESTMENT MGMNT FEES 383,231 383,231 0 0


TY 2024 TaxesSchedule
Name:
THE GABY FAMILY FOUNDATION
EIN:
45-3956268
Software ID:
24020490
Software Version:
2024v5.2
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FEDERAL TAX EXPENSE 34,849      
FOREIGN TAX PAID 41,106 41,106