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 06-01-2024 , and ending 05-31-2025
Name of foundation
BEN F BRYER FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address)PO BOX 185
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
PITTSBURGH, PA152300185
A Employer identification number

13-7384132
B Telephone number (see instructions)

(212) 922-6129
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$7,395,571J 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 Check right arrow.............
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities... 187,824 187,451  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 17,764
b Gross sales price for all assets on line 6a 855,343
7 Capital gain net income (from Part IV, line 2)... 17,764
8 Net short-term capital gain......... 0
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule).......      
12 Total. Add lines 1 through 11........ 205,588 205,215  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 49,725 29,835   19,890
14 Other employee salaries and wages......   0 0 0
15 Pension plans, employee benefits.......   0 0  
16a Legal fees (attach schedule).........       0
b Accounting fees (attach schedule).......        
c Other professional fees (attach schedule)....       0
17 Interest...............       0
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
18,797 2,772   0
19 Depreciation (attach schedule) and depletion... 0 0  
20 Occupancy..............        
21 Travel, conferences, and meetings.......   0 0  
22 Printing and publications..........   0 0  
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
311 61   250
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 68,833 32,668 0 20,140
25 Contributions, gifts, grants paid....... 350,000 350,000
26 Total expenses and disbursements. Add lines 24 and 25 418,833 32,668 0 370,140
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -213,245
b Net investment income (if negative, enter -0-) 172,547
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......... 58,604 30,072 30,072
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow     0 0
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 arrow0      
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).......... 6,318,668 Click to see attachment
List of Attached Documents:
// Content
6,133,184 		7,365,499
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) 6,377,272 6,163,256 7,395,571
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
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........ 6,377,272 6,163,256
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)..... 6,377,272 6,163,256
30 Total liabilities and net assets/fund balances (see instructions). 6,377,272 6,163,256
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
6,377,272
2
Enter amount from Part I, line 27a .....................
2
-213,245
3
Other increases not included in line 2 (itemize) right arrow
3
0
4
Add lines 1, 2, and 3 ..........................
4
6,164,027
5
Decreases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
5
771
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
6,163,256
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 400. INTEL CORPORATION   2023-12-14 2024-06-12
b 320. SHOPIFY INC-A W/I   2024-01-08 2024-06-12
c 210. SHOPIFY INC-A W/I   2023-06-01 2024-06-12
d 50. NORTHROP GRUMMAN CORP   2023-09-25 2024-06-24
e .5 GRAIL INC   2023-07-31 2024-07-08
7792.498 BNYM SEL MGR S/C VAL-Y     2024-07-26
7857.021 BNYM SELECT MGR S/C GRW-Y     2024-07-26
2050.581 BNY MELLON INTL FD CL M SHSS     2024-07-29
1244.555 BNYM OPPORT SM CAP-Y     2024-07-29
21.189 BNYM OPPORT SM CAP-Y   2024-12-11 2025-03-26
3042.901 BNYM OPPORT SM CAP-Y     2025-03-26
4737.609 BNY MELLON MID CAP STK FD CL M     2025-03-28
2181.501 BNYM INTL STCK-Y     2025-05-08
671.892 BNY MELLON DYNAMIC VALUE FUND - CLASS Y   2016-05-23 2025-05-08
113. DEXCOM INC   2024-04-25 2025-05-08
189. ILLUMINA INC     2025-05-08
249. SAREPTA THERAPEUTICS INC   2023-06-30 2025-05-08
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a 12,523   18,397 -5,874
b 20,720   24,750 -4,030
c 13,598   12,176 1,422
d 21,517   21,311 206
e 7   16 -9
167,383   178,798 -11,415
182,833   215,621 -32,788
30,000   23,853 6,147
40,000   37,688 2,312
633   707 -74
90,952   90,206 746
65,000   66,872 -1,872
50,000   51,455 -1,455
30,000   22,938 7,062
9,587   15,610 -6,023
15,008   28,665 -13,657
9,155   28,516 -19,361
      96,427
      96,427
      96,427
      96,427
      96,427
      96,427
      96,427
      96,427
      96,427
      96,427
      96,427
      96,427
      96,427
      96,427
      96,427
      96,427
      96,427
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       -5,874
b       -4,030
c       1,422
d       206
e       -9
      -11,415
      -32,788
      6,147
      2,312
      -74
      746
      -1,872
      -1,455
      7,062
      -6,023
      -13,657
      -19,361
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
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 17,764
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 2,398
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 2,398
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 2,398
6 Credits/Payments:
a 2024 estimated tax payments and 2023 overpayment credited to 2024 6a 9,724
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  
7 Total credits and payments. Add lines 6a through 6d.............. 7 9,724
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 7,326
11 Enter the amount of line 10 to be: Credited to 2025 estimated taxright arrow1,200 Refundedright arrow 11 6,126
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
 
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 arrowNY
b
If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
8b
Yes
 
9
Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
or 4942(j)(5) for calendar year 2024 or the taxable year beginning in 2024? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
9
 
No
10
Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
and addresses. ...............................
10
 
No
11
At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
11
 
No
12
Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
advisory privileges? If "Yes," attach statement. See instructions.................
12
 
No
13
Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
13
Yes
 
Website addressright arrowN/A
14
The books are in care ofright arrowBNY MELLON NA Telephone no.right arrow (212) 922-6129

Located atright arrowPO BOX 185PITTSBURGHPA ZIP+4right arrow152300185
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
ROBERT HURAND CO-TRUSTEE
0 		0    
7463 HOWE ROAD
BATH,MI48808
BNY MELLON N A TRUSTEE
1 		49,725    
PO BOX 185
PITTSBURGH,PA152300185
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
NONE
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 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
7,170,107
b
Average of monthly cash balances.......................
1b
335,782
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
7,505,889
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
7,505,889
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
112,588
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
7,393,301
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
369,665
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
369,665
2a
Tax on investment income for 2024 from Part V, line 5 .......
2a
2,398
b
Income tax for 2024. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
2,398
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
367,267
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
367,267
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
367,267
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
370,140
b
Program-related investments—total from Part VIII-B..................
1b
0
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
0
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
0
b
Cash distribution test (attach the required schedule) .................
3b
0
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
370,140
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 7 367,267
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...... 30,944
b From 2020...... 9,619
c From 2021...... 8,543
d From 2022...... 0
e From 2023...... 0
f Total of lines 3a through e ........ 49,106
4Qualifying distributions for 2024 from Part
XI, line 4: right arrow$ 370,140
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..... 367,267
e Remaining amount distributed out of corpus 2,873
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 51,979
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) ... 		30,944
9 Excess distributions carryover to 2025.
Subtract lines 7 and 8 from line 6a ...... 		21,035
10 Analysis of line 9:
a Excess from 2020.... 9,619
b Excess from 2021.... 8,543
c Excess from 2022.... 0
d Excess from 2023.... 0
e Excess from 2024.... 2,873
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).)
NONE
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.
NONE
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

THE NEW YORK PUBLIC LIBRARY

ATTN ERIC N SMITH
NEW YORK,NY10016 		NONE PC GENERAL OPERATING 25,000

ICAHN SCHOOL OF MED AT MT SINAI

1 GUSTAVE L LEVY PL
NEW YORK,NY100296504 		NONE PC GENERAL OPERATING 150,000

UNIVERSITY OF MICHIGAN--FLINT

303 E KEARSLEY ST
FLINT,MI48502 		NONE PC GENERAL OPERATING 125,000

FLINT INSTITUTE OF MUSIC

1025 EAST KEARSLEY STREET
FLINT,MI48503 		NONE PC GENERAL OPERATING 50,000
Total .................................right arrow 3a 350,000
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 ........... 		         
4 Dividends and interest from securities ....     14 187,824  
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....          
6 Net rental income or (loss) from personal property          
7 Other investment income .....          
8 Gain or (loss) from sales of assets other than
inventory ............ 		    18 17,764  
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) ..   205,588  
13Total. Add line 12, columns (b), (d), and (e)..................
13
205,588
(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

TY 2024 InvestmentsOtherSchedule2
Name:
BEN F BRYER FOUNDATION
EIN:
13-7384132
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
037833100 APPLE INC AT COST 127,529 200,850
05569M368 BNY MELLON CORP BOND AT COST 1,191,135 1,166,338
91324P102 UNITED HEALTH GROUP AT COST 32,305 34,116
060505104 BANK OF AMERICA CORP AT COST 43,687 48,543
12572Q105 CME GROUP INC AT COST 50,944 74,851
852234103 BLOCK INC AT COST 24,463 22,848
G29183103 EATON CORP PLC AT COST 13,020 60,198
G5960L103 MEDTRONIC PLC AT COST 80,643 77,171
023135106 AMAZON COM INC AT COST 78,911 169,543
166764100 CHEVRON CORPORATION AT COST 22,557 19,822
02079K305 ALPHABET INC/CA AT COST 99,512 202,481
05569M509 BNY MELLON MID CAP S AT COST 228,631 263,162
05569M871 BNY MELLON INTL FD C AT COST 118,575 173,420
594918104 MICROSOFT CORP COM AT COST 112,965 276,216
64110L106 NETFLIX COM INC AT COST 13,653 37,424
929089100 VOYA FINANCIAL INC AT COST 5,119 12,639
026874784 AMERICAN INTERNATION AT COST 6,695 20,314
254687106 DISNEY (WALT) COMPAN AT COST 53,010 53,129
46625H100 J P MORGAN CHASE & C AT COST 41,522 101,640
05569M830 BNY MELLON BOND FD C AT COST 897,009 839,487
05587K824 BNYM SEL MGR S/C VAL      
05587K865 BNYM SELECT MGR S/C      
05587K857 BNYM INTL STCK-Y AT COST 38,400 60,576
05589K400 BNYM FLTNG RT INC-Y AT COST 105,003 96,514
05587N737 BNYM OPPORT SM CAP-Y      
05588E850 BNY MELLON HIGH YIEL AT COST 252,291 221,975
67066G104 NVIDIA CORP AT COST 65,038 287,827
05587N703 BNY MELLON DYNAMIC V AT COST 57,873 77,503
G8994E103 TRANE TECHNOLOGIES P AT COST 7,527 52,493
37045V100 GENERAL MOTORS CO AT COST 20,242 23,813
235851102 DANAHER CORP COMMON AT COST 52,470 44,057
517834107 LAS VEGAS SANDS CORP AT COST 27,653 31,282
98978V103 ZOETIS INC AT COST 26,019 24,283
00206R102 AT&T INC AT COST 56,155 80,342
G4863A108 INTERNATIONAL GAME T AT COST 32,440 16,622
020002101 ALLSTATE CORP COM AT COST 29,347 46,801
03990B101 ARES MANAGEMENT CORP AT COST 25,003 41,210
806857108 SCHLUMBERGER LIMITED AT COST 50,931 30,406
464288448 ISHARES DJ EPAC SEL AT COST 43,054 50,760
35671D857 FREEPORT-MCMORAN COP AT COST 36,473 31,169
80105N105 SANOFI-SYNTHELABO AT COST 39,544 38,509
00771X419 G Q G PART EMERG MKT AT COST 114,000 119,523
016255101 ALIGN TECHNOLOGY INC AT COST 37,182 18,999
031100100 AMETEK INC NEW AT COST 25,141 24,845
038222105 APPLIED MATERIALS IN AT COST 42,467 41,225
075887109 BECTON DICKINSON AND AT COST 44,807 28,132
084670702 BERKSHIRE HATHAWAY I AT COST 67,621 97,768
09073M104 BIO-TECHNE CORP AT COST 17,103 11,616
16679L109 CHEWY INC - CLASS A AT COST 17,260 42,988
17275R102 CISCO SYS INC AT COST 48,703 58,627
172908105 CINTAS CORP AT COST 23,887 37,146
172967424 CITIGROUP INC AT COST 19,614 24,856
20825C104 CONOCOPHILLIPS AT COST 24,687 17,326
21037T109 CONSTELLATION ENERGY AT COST 31,909 86,028
22160N109 COSTAR GROUP INC AT COST 30,630 27,217
252131107 DEXCOM INC      
25746U109 DOMINION RES INC VA AT COST 34,693 40,236
26884L109 EQT CORP COM AT COST 55,926 74,426
28176E108 EDWARDS LIFESCIENCES AT COST 31,419 26,595
320517105 FIRST HORIZON NATL C AT COST 16,318 21,470
38141G104 GOLDMAN SACHS GROUP AT COST 28,579 44,433
443201108 HOWMET AEROSPACE INC AT COST 33,616 86,644
443573100 HUBSPOT INC AT COST 36,168 40,113
452327109 ILLUMINA INC      
45687V106 INGERSOLL RAND INC AT COST 39,845 36,738
458140100 INTEL CORPORATION      
46120E602 INTUITIVE SURGICAL I AT COST 31,115 43,083
46137V357 INVESCO S&P 500 EQUA AT COST 71,889 88,215
464287234 ISHARES MSCI EMERGIN AT COST 113,495 131,098
464287457 ISHARES 1-3 YEAR TRE AT COST 98,148 99,180
49177J102 KENVUE INC AT COST 27,442 32,225
502431109 L3HARRIS TECHNOLOGIE AT COST 30,688 35,185
550021109 LULULEMON ATHLETICA AT COST 18,656 12,033
56585A102 MARATHON PETROLEUM C AT COST 16,675 18,003
651639106 NEWMONT MINING CORP AT COST 36,756 46,921
666807102 NORTHROP GRUMMAN COR      
66987V109 NOVARTIS AG SPNSRD A AT COST 15,854 18,522
674599105 OCCIDENTAL PETROLEUM AT COST 29,490 19,574
681919106 OMNICOM GROUP INC CO AT COST 35,121 27,173
718546104 PHILLIPS 66 AT COST 24,836 17,930
759916109 REPLIGEN CORP AT COST 14,603 9,918
776696106 ROPER TECHNOLOGIES I AT COST 40,753 43,341
778296103 ROSS STORES INC AT COST 18,231 17,371
803607100 SAREPTA THERAPEUTICS      
82509L107 SHOPIFY INC-A W/I      
90353T100 UBER TECHNOLOGIES IN AT COST 53,693 71,536
92338C103 VERALTO CORP-W/I AT COST 27,303 32,532
G25508105 CRH PLC AT COST 33,840 45,580
G51502105 JOHNSON CTLS INTL PL AT COST 34,650 53,726
G7496G103 RENAISSANCERE HLDGS AT COST 21,673 27,935
00724F101 ADOBE SYS INC COM AT COST 33,888 31,132
11135F101 BROADCOM INC AT COST 41,226 48,414
22788C105 CROWDSTRIKE HOLDINGS AT COST 26,149 47,137
29250N105 ENBRIDGE INC AT COST 14,683 18,592
384747101 GRAIL INC AT COST 822 1,191
438516106 HONEYWELL INTL INC AT COST 50,905 56,668
478160104 JOHNSON & JOHNSON CO AT COST 31,357 31,042
504922105 LABCORP HOLDINGS INC AT COST 14,903 18,673
718172109 PHILIP MORRIS INTERN AT COST 16,278 28,894
816851109 SEMPRA ENERGY AT COST 40,971 39,295
H01301128 ALCON INC AT COST 38,168 36,095

TY 2024 OtherDecreasesSchedule
Name:
BEN F BRYER FOUNDATION
EIN:
13-7384132
Description Amount
MUTUAL FUND TIMING ADJ 393
PY RETURN OF CAPITAL ADJUSTMENT 373
ROUNDING 5


TY 2024 OtherExpensesSchedule
Name:
BEN F BRYER FOUNDATION
EIN:
13-7384132
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
STATE INCOME TAXES - PRINCIPAL 250 0   250
INVESTMENT EXPENSES-DIVIDEND I 61 61   0


TY 2024 TaxesSchedule
Name:
BEN F BRYER FOUNDATION
EIN:
13-7384132
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FOREIGN TAXES 2,544 2,544   0
FEDERAL TAX PAYMENT - PRIOR YE 6,301 0   0
FEDERAL ESTIMATES - PRINCIPAL 9,724 0   0
FOREIGN TAXES ON NONQUALIFIED 228 228   0