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 Brandt Jackson Foundation
 
% Foundation Source
Number and street (or P.O. box number if mail is not delivered to street address)Foundation Source 501 Silverside Rd
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
Wilmington, DE198091377
A Employer identification number

27-3784972
B Telephone number (see instructions)

(800) 839-1754
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$68,540,427J 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) 71,947,834
2 Check right arrow.............
3 Interest on savings and temporary cash investments 99,654 99,654  
4 Dividends and interest from securities... 88,008 88,008  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 -224,231
b Gross sales price for all assets on line 6a 53,748,411
7 Capital gain net income (from Part IV, line 2)... 10,829,301
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).......      
12 Total. Add lines 1 through 11........ 71,911,265 11,016,963  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0      
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
75,077 0 0 75,077
b Accounting fees (attach schedule).......        
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
552 552    
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
3,712 512    
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
6,185 123   6,062
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 85,526 1,187 0 81,139
25 Contributions, gifts, grants paid....... 2,621,167 2,621,167
26 Total expenses and disbursements. Add lines 24 and 25 2,706,693 1,187 0 2,702,306
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 69,204,572
b Net investment income (if negative, enter -0-) 11,015,776
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......... 56,889 4,491,949 4,491,949
3 Accounts receivable right arrow167,868
Less: allowance for doubtful accounts right arrow     167,868 167,868
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)....... 345,839 Click to see attachment
List of Attached Documents:
// Content
33,348,427 		32,460,020
c Investments—corporate bonds (attach schedule).......   Click to see attachment
List of Attached Documents:
// Content
23,624,056 		23,445,380
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)..........   Click to see attachment
List of Attached Documents:
// Content
7,975,000 		7,975,210
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) 402,728 69,607,300 68,540,427
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe right arrow)    
23 Total liabilities (add lines 17 through 22)......... 0 0
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here right arrow
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions...........    
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 402,728 69,607,300
29 Total net assets or fund balances (see instructions)..... 402,728 69,607,300
30 Total liabilities and net assets/fund balances (see instructions). 402,728 69,607,300
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
402,728
2
Enter amount from Part I, line 27a .....................
2
69,204,572
3
Other increases not included in line 2 (itemize) right arrow
3
 
4
Add lines 1, 2, and 3 ..........................
4
69,607,300
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
69,607,300
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 Publicly-traded Securities      
b
c
d
e
(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 53,748,411   42,919,110 10,829,301
b
c
d
e
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       10,829,301
b
c
d
e
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 10,829,301
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) 1 153,119
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........................... 3 153,119
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- ..... 5 153,119
6 Credits/Payments:
a 2024 estimated tax payments and 2023 overpayment credited to 2024 6a 3,499
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 150,600
d Backup withholding erroneously withheld .......... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 154,099
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. Click to see attachment
List of Attached Documents:
// Content
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 10 980
11 Enter the amount of line 10 to be: Credited to 2025 estimated taxright arrow980 Refundedright arrow 11  
Form 990-PF (2024)
Form 990-PF (2024)
Page 4
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? Click to see attachment
List of Attached Documents:
// Content
....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. right arrow$   (2) On foundation managers.right arrow$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$  
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changesClick to see attachment
List of Attached Documents:
// Content
....
3
Yes
 
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
Yes
 
If "Yes," attach the statement required by General Instruction T.Click to see list of attachments
List of Attached Documents:
// Content
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
round bullet By language in the governing instrument, or
round bullet By state legislation that effectively amends the governing instrument so that no mandatory directions
that conflict with the state law remain in the governing instrument? ................
6
Yes
 
7
Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
and Part XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrowDE, NY
b
If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
8b
Yes
 
9
Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
or 4942(j)(5) for calendar year 2024 or the taxable year beginning in 2024? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
9
 
No
10
Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
and addresses. Click to see attachment
List of Attached Documents:
// Content
...............................
10
Yes
 
11
At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
11
 
No
12
Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
advisory privileges? If "Yes," attach statement. See instructionsClick to see attachment
List of Attached Documents:
// Content
.................
12
Yes
 
13
Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
13
Yes
 
Website addressright arrow  
14
The books are in care ofright arrowFoundation Source Telephone no.right arrow (800) 839-1754

Located atright arrow501 Silverside Road Suite 123WilmingtonDE ZIP+4right arrow198091377
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
Pamela Brandt Jackson Co- Pres, Dir, Sec
1.0 		0 0 0
Foundation Source 501 Silverside Rd
Wilmington,DE198091377
Thomas Campbell Jackson Dir, Sec, Co- Pres, Treas
1.0 		0 0 0
Foundation Source 501 Silverside Rd
Wilmington,DE198091377
2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
(a) Name and address of each employee paid more than $50,000 (b) Title, and average
hours per week
devoted to position 		(c) Compensation (d) Contributions to
employee benefit
plans and deferred
compensation 		(e) Expense account,
other allowances
 
Total number of other employees paid over $50,000...................right arrow  
Form 990-PF (2024)
Form 990-PF (2024)
Page 7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)
3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
 
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
14,912,908
b
Average of monthly cash balances.......................
1b
3,061,135
c
Fair market value of all other assets (see instructions)................
1c
136,206
d
Total (add lines 1a, b, and c).........................
1d
18,110,249
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
 
2
Acquisition indebtedness applicable to line 1 assets..................
2
0
3
Subtract line 2 from line 1d.........................
3
18,110,249
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
271,654
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
17,838,595
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
891,930
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
891,930
2a
Tax on investment income for 2024 from Part V, line 5 .......
2a
153,119
b
Income tax for 2024. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
153,119
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
738,811
4
Recoveries of amounts treated as qualifying distributions................
4
 
5
Add lines 3 and 4............................
5
738,811
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
738,811
Part XI
Qualifying Distributions (see instructions)
1
Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
a
Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
1a
2,702,306
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
2,702,306
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 7 738,811
2 Undistributed income, if any, as of the end of 2024:
a Enter amount for 2023 only.......  
b Total for prior years:20 , 20, 20  
3 Excess distributions carryover, if any, to 2024:
a From 2019...... 3,819
b From 2020......  
c From 2021...... 20,487
d From 2022...... 62,536
e From 2023...... 42,946
f Total of lines 3a through e ........ 129,788
4Qualifying distributions for 2024 from Part
XI, line 4: right arrow$ 2,702,306
a Applied to 2023, but not more than line 2a  
b Applied to undistributed income of prior years
(Election required—see instructions)..... 		 
c Treated as distributions out of corpus (Election
required—see instructions)........ 		 
d Applied to 2024 distributable amount..... 738,811
e Remaining amount distributed out of corpus 1,963,495
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 2,093,283
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 .......... 		0
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) ....... 		 
8 Excess distributions carryover from 2019 not
applied on line 5 or line 7 (see instructions) ... 		3,819
9 Excess distributions carryover to 2025.
Subtract lines 7 and 8 from line 6a ...... 		2,089,464
10 Analysis of line 9:
a Excess from 2020....  
b Excess from 2021.... 20,487
c Excess from 2022.... 62,536
d Excess from 2023.... 42,946
e Excess from 2024.... 1,963,495
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).)
Thomas Campbell Jackson
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

AMAGANSETT FIRE DEPARTMENT

PO BOX 911
AMAGANSETT,NY11930 		N/A GOV General & Unrestricted 500

AMAGANSETT FREE LIBRARY

PO BOX 2550
AMAGANSETT,NY11930 		N/A PC General & Unrestricted 250

AMAGANSETT HISTORICAL ASSOCIATION

PO BOX 7077
AMAGANSETT,NY11930 		N/A PC General & Unrestricted 500

AMAGANSETT LIFE-SAVING AND COAST GUARD STATION SOC

PO BOX 51
AMAGANSETT,NY11930 		N/A PC General & Unrestricted 250

AMAGANSETT VILLAGE IMPROVEMENT SOCIETY

PO BOX 611
AMAGANSETT,NY11930 		N/A PC General & Unrestricted 500

AN CLAIDHEAMH SOLUIS INC

553 W 51ST ST
NEW YORK,NY10019 		N/A PC General & Unrestricted 6,900

ATLAS ECONOMIC RESEARCH FOUNDATION - ATLAS NETWORK

4075 WILSON BLVD STE 310 2 LIBERTY
ARLINGTON,VA22203 		N/A PC General & Unrestricted 2,500

BELLEVUE LITERARY PRESS INC

90 BROAD ST STE 2100
NEW YORK,NY10004 		N/A PC General & Unrestricted 30,000

COLD SPRING HARBOR LABORATORY

1 BUNGTOWN RD
COLD SPRING HARBOR,NY11724 		N/A PC General & Unrestricted 1,000

DUPUYTREN RESEARCH GROUP INC

1850 FOREST HILL BLVD
WEST PALM BEACH,FL33406 		N/A PC General & Unrestricted 2,500

EAST HAMPTON HEALTHCARE FOUNDATION

200 PANTIGO PL STE M
EAST HAMPTON,NY11937 		N/A PC General & Unrestricted 250

EAST HAMPTON VILLAGE AMBULANCE ASSOCIATION INC

1 CEDAR ST
EAST HAMPTON,NY11937 		N/A PC General & Unrestricted 1,000

ELLUMINATE INC

130 EAST 59TH ST 857
NEW YORK,NY10022 		N/A PC General & Unrestricted 5,000

ENTERTAINMENT INDUSTRY FOUNDATION

10880 WILSHIRE BLVD STE 1400
LOS ANGELES,CA90024 		N/A PC to support Grace McNally's film project LISTENING TO WHALES 50,000

ENTERTAINMENT INDUSTRY FOUNDATION

10880 WILSHIRE BLVD STE 1400
LOS ANGELES,CA90024 		N/A PC in support of Grace McNally's film project LISTENING TO WHALES 50,000

EQUUS FOUNDATION INC

168 LONG LOTS RD
WESTPORT,CT06880 		N/A PC to support Equus Foundation's Adoption Event 5,000

FIDELITY INVESTMENTS CHARITABLE GIFT FUND

245 SUMMER ST MZ NM43A
BOSTON,MA02210 		N/A PC Pamela B. Jackson and Thomas C. Jackson Charitable Fund 5,000

FOUNDATION FOR INDIVIDUAL RIGHTS AND EXPRESSION IN

510 WALNUT ST STE 900
PHILADELPHIA,PA19106 		N/A PC General & Unrestricted 10,000

GUILD HALL OF EAST HAMPTON INC

158 MAIN ST
EAST HAMPTON,NY11937 		N/A PC General & Unrestricted 10,000

HAMPTONS INTERNATIONAL FILM FESTIVAL INC

79 NEWTON LN
EAST HAMPTON,NY11937 		N/A PC the Melissa Mathison Award Fund through the HamptonsFilm Screenwriter Lab 2,000

IMAGINE SCIENCE FILMS CORP

593 10TH ST STE 3
BROOKLYN,NY11215 		N/A PC in support of the Science New Wave 50,000

IMAGINE SCIENCE FILMS CORP

593 10TH ST STE 3
BROOKLYN,NY11215 		N/A PC in support of the Science New Wave Festival 25,000

IMAGINE SCIENCE FILMS CORP

593 10TH ST STE 3
BROOKLYN,NY11215 		N/A PC General & Unrestricted 25,000

INTERNATIONAL MEDICAL CORPS

12400 WILSHIRE BLVD STE 1500
LOS ANGELES,CA90025 		N/A PC General & Unrestricted 2,500

IRISH REPERTORY THEATRE COMPANY INC

132 W 22ND ST STE 2
NEW YORK,NY10011 		N/A PC General & Unrestricted 2,500

LILITH PUBLICATIONS INC

119 W 57TH ST STE 1210
NEW YORK,NY10019 		N/A PC in support of THE NEW FORTY PROJECT 20,000

LUNA STAGE CO INC

555 VALLEY RD
WEST ORANGE,NJ07052 		N/A PC Charitable Event 3,000

MASTERVOICES INC

57 W 57TH ST
NEW YORK,NY10019 		N/A PC General & Unrestricted 20,000

NATIONAL THEATRE IN AMERICA INC

600 FIFTH AVE 2ND FLOOR
NEW YORK,NY10020 		N/A PC General & Unrestricted 10,000

NEW YORK STEM CELL FOUNDATION INC

619 WEST 54TH ST 3RD FL
NEW YORK,NY10019 		N/A PC General & Unrestricted 1,000

PEOPLE FOR THE ETHICAL TREATMENT OF ANIMALS INC

501 FRONT ST
NORFOLK,VA23510 		N/A PC Charitable Event 5,000

PEOPLE FOR THE ETHICAL TREATMENT OF ANIMALS INC

501 FRONT ST
NORFOLK,VA23510 		N/A PC In Support of Indian Foal "Rocky" 1,800

POUND RIDGE FIRE DEPARTMENT INC

80 WESTCHESTER AVE
POUND RIDGE,NY10576 		N/A PC General & Unrestricted 1,000

POUND RIDGE LAND CONSERVANCY INC

1361 OLD POST RD
POUND RIDGE,NY10576 		N/A PC General & Unrestricted 1,000

POUND RIDGE LIONS AMBULANCE CORPS

PO BOX 237
POUND RIDGE,NY10576 		N/A PC General & Unrestricted 1,000

SCIENCE COMMUNICATION LAB INC

1936 UNIVERSITY AVE STE 330
BERKELEY,CA94704 		N/A PC for THE MILKY SEAS film project 30,000

THE METROPOLITAN MUSEUM OF ART

1000 FIFTH AVE
NEW YORK,NY10028 		N/A PC to support the work of the Department of Scientific Research currently led by Marco Leona 15,000

THEATER LABRADOR INC

222 BROADWAY 19TH FL
NEW YORK,NY10038 		N/A PC Charitable Event 25,000

THEATRE FOR A NEW AUDIENCE INC

154 CHRISTOPHER ST STE 3D
NEW YORK,NY10014 		N/A PC General & Unrestricted 1,500

TRANSFORMA THEATRE INC

316 E 55TH ST APT 3A
NEW YORK,NY10022 		N/A PC General & Unrestricted 5,000

TRUSTEES OF COLUMBIA UNIVERSITY IN THE CITY OF NEW

622 W 113TH ST MC4524
NEW YORK,NY10025 		N/A PC the Columbia Alumni Association (CAA) Scholarship Fund 30,000

TRUSTEES OF COLUMBIA UNIVERSITY IN THE CITY OF NEW

622 W 113TH ST MC4524
NEW YORK,NY10025 		N/A PC Mailman School of Public Health ("MSPH") 1,750,000

TRUSTEES OF COLUMBIA UNIVERSITY IN THE CITY OF NEW

622 W 113TH ST MC4524
NEW YORK,NY10025 		N/A PC for the MSPH-Alumni Centennial Practicum Stipend Fund, Giving Day Match 50,000

TRUSTEES OF TUFTS COLLEGE

PO BOX 3306
BOSTON,MA02241 		N/A PC for the Robert M. Asch Scholarship Fund 5,000

UTAH FILM CENTER

375 WEST 400 N
SALT LAKE CITY,UT84103 		N/A PC Radical Gaslighters LLC | THE LIBRARIANS by Kim A Snyder 200,000

UTAH FILM CENTER

375 WEST 400 N
SALT LAKE CITY,UT84103 		N/A PC for the project FAMILY VINES/SHERRY FILM LLC with Katy Beal and Ana Appignani 25,000

WOMEN MAKE MOVIES INC

231 W 29TH ST STE 1006
NEW YORK,NY10001 		N/A PC in support of Sharon Shattuck's film THE MILKY SEAS 30,000

WRITERS ROOM INC

740 BROADWAY AT ASTOR PL 7TH FL
NEW YORK,NY10003 		N/A PC General & Unrestricted 100,000

FRACTURED ATLAS INC

PO BOX 55
HARTSDALE,NY10530 		N/A PC General & Unrestricted 2,717
Total .................................right arrow 3a 2,621,167
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 99,654  
4 Dividends and interest from securities ....     14 88,008  
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 -224,231  
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) ..   -36,569  
13Total. Add line 12, columns (b), (d), and (e)..................
13
-36,569
(See worksheet in line 13 instructions to verify calculations.)
Part XV-B
Relationship of Activities to the Accomplishment of Exempt Purposes
Line No.
DownArrow 		Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to
the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
instructions.)
Form 990-PF (2024)
Form 990-PF (2024)
Page 13
Part XVI
Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
1
Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
Yes
No
a
Transfers from the reporting foundation to a noncharitable exempt organization of:
(1) Cash...................................
1a(1)
 
No
(2) Other assets.................................
1a(2)
 
No
b
Other transactions:
(1) Sales of assets to a noncharitable exempt organization....................
1b(1)
 
No
(2) Purchases of assets from a noncharitable exempt organization..................
1b(2)
 
No
(3) Rental of facilities, equipment, or other assets.......................
1b(3)
 
No
(4) Reimbursement arrangements...........................
1b(4)
 
No
(5) Loans or loan guarantees.............................
1b(5)
 
No
(6) Performance of services or membership or fundraising solicitations................
1b(6)
 
No
c
Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
1c
 
No
d
If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
(a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
2a
Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
b
If "Yes," complete the following schedule.

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


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


Software ID:  
Software Version:  


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

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

27-3784972
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 Brandt Jackson Foundation
  		Employer identification number
27-3784972
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
Estate of Roxanne S Brandt
45 Rockefeller Plaza
 
New York, NY10111

$ 70,153,445


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
2
IRA FBO Charity of R H Brandt
45 Rockefeller Plaza
 
New York, NY10111

$ 1,794,389


(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 Brandt Jackson Foundation
  		Employer identification number

27-3784972
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
1
 MOHAWK INDS INC MHK, 3638 sh. $ 530,329 2024-08-09
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
1
 SEQUOIA FD SEQUX, 13990.823 sh. $ 2,642,727 2024-08-30
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
1
 BERKSHIRE HATHAWAY INC. CLASS B BRK-B, 149 sh. $ 51,596 2024-10-17
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
1
 BERKSHIRE HATHAWAY INC DEL CL A BRK-A, 93 sh. $ 65,044,043 2024-10-17
(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 Brandt Jackson Foundation
  		Employer identification number

27-3784972
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


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TY 2024 DepreciationSchedule
Name:
The Brandt Jackson Foundation
EIN:
27-3784972
Description of Property Date Acquired Cost or Other Basis Prior Years' Depreciation Computation Method Rate /
Life (# of years)		 Current Year's Depreciation Expense Net Investment Income Adjusted Net Income Cost of Goods Sold Not Included

TY 2024 InvestmentsCorpBondsSchedule
Name:
The Brandt Jackson Foundation
EIN:
27-3784972
Name of Bond End of Year Book Value End of Year Fair Market Value
ACCENTURE CAPITAL INC - 4.250% 223,166 220,969
AECOM - 5.125% - 03/15/2027 69,783 69,213
AIR LEASE CORP - 5.200% - 07/1 163,898 162,396
ALLY FINANCIAL - 5.750% - 11/2 118,602 118,615
AMERICAN AXLE & MFG INC - 6.50 96,971 95,927
AMERICAN EXPRESS - 6.338% - 10 73,077 72,891
AMER HONDA FIN CORP MTN - 4.40 89,093 87,504
AMER HONDA FIN CORP MTN - 4.45 283,012 281,934
AMER HONDA FIN CORP MTN - 5.05 563,001 552,211
AMERIGAS PARTNERS L P NOTE - 5 81,495 79,983
AMEX CO - 5.040% - 07/26/2028 280,152 279,426
ASBURY AUTOMOTIVE GROUP INC SE 80,450 79,555
AT&T INC - 5.400% - 02/15/2034 87,937 86,325
ATI INC NOTE - 5.875% - 12/01/ 89,655 89,196
BALL CORP NOTE - 6.875% - 03/1 106,951 106,370
BANK AMERICA CORP - 5.288% - 0 321,798 317,841
BANK NOVA SCOTIA - 5.450% - 06 162,667 162,498
BANK OF AMERICA CORP - 2.299% 838,753 832,573
BATH & BODY WORKS - 5.250% - 0 82,154 81,718
BLOCK INC SER B NOTE - 2.750% 113,972 113,705
BOYD GAMING - 4.750% - 12/01/2 74,553 73,476
BP CAP MKTS AMERICA INC - 4.97 165,943 164,729
BUCKEYE PARTNERS LP - 3.950% - 73,477 73,153
CADENCE DESIGN SYSTEM INC - 0. 396,324 395,975
CADENCE DESIGN SYSTEM INC - 4. 87,548 86,976
CANADIAN IMPERIAL BANK - 4.631 385,095 382,073
CANADIAN IMPERIAL BANK COMM - 365,811 364,351
CARNIVAL PLC BOND - 7.875% - 0 109,784 108,746
CARPENTER TECHNOLOGYCORP NOTE 90,424 90,001
CENTRAL GARDEN + PET CO COMPAN 70,197 68,974
CHEMOURS CO NOTE CALL MAKE WHO 108,073 106,839
CHENIERE ENERGY INC SER B NOTE 235,495 235,011
CHENIERE ENERGY PARTNERS LP SE 372,924 373,825
CITIGROUP INC - 3.070% - 02/24 1,926 1,923
CITIGROUP INC - 5.610% - 09/29 269,632 269,456
CITIGROUP INC NOTE - 6.270% - 652,907 637,293
CLEVELAND-CLIFFS INCNEW SER B 104,040 103,410
CROWN AMERS LLC SER B - 4.750% 49,632 49,392
DANA INC NOTE CALL MAKE WHOLE 81,309 81,874
ECHOSTAR CORP NTS - 10.750% - 69,178 68,818
ELANCO ANIMAL HEALTHINC - 4.90 64,797 63,857
ENCOMPASS HEALTH CORP - 4.500% 101,147 100,351
ENLINK MIDSTREAM PARTNERS LP N 75,694 75,839
EPR PPTYS NOTE - 4.750% - 12/1 49,622 49,600
EVERSOURCE ENERGY - 5.950% - 0 544,215 536,947
FORD MOTOR COMPANY - 6.625% - 73,191 72,699
GENERAL MTRS FINL - 6.100% - 0 86,926 85,256
GENESIS ENERGY LP NOTE - 8.000 48,898 48,835
GOLDMAN SACHS - 5.798% - 08/10 88,612 88,487
GOLDMAN SACHS BK - 6.561% - 10 187,895 184,933
GOLDMAN SACHS GROUP INC - 3.85 670,440 669,301
GOODYEAR TIRE &RUBR CO NOTE - 161,112 160,372
GRIFFON CORP SER B NOTE - 5.75 116,356 115,704
HCA INC - 5.450% - 09/15/2034 659,060 648,579
HILLENBRAND INC - 6.250% - 02/ 90,676 89,936
HILTON WORLDWIDE - 4.875% - 04 137,973 137,096
ICAHN ENTERPRISES LP/CORP SER 150,161 150,537
JPMORGAN CHASE & CO NOTE - 4.8 88,451 87,993
JPMORGAN CHASE BK - 5.350% - 0 336,975 332,146
LAMAR MEDIA CORP SER B NOTE - 98,979 97,530
MARCH & MCLENNAN COS INC - 4.5 780,459 781,169
MARRIOTT OWNERSHIP RESORTS INC 60,464 60,533
MCKESSON CORP - 4.250% - 09/15 165,001 164,213
MGM RESORTS INTERNATIONAL NOTE 172,904 171,933
MORGAN STANLEY SER I - 4.210% 473,947 473,050
MORGAN STANLEY SER I MTN - 6.3 166,394 162,952
MPT OPERATING PTN - 5.250% - 0 36,067 34,960
NEWELL BRANDS INC - 6.375% - 0 161,658 159,524
NOKIA CORP NOTE - 4.375% - 06/ 64,942 64,222
NORDSTROM INC - 4.000% - 03/15 62,678 62,045
NRG ENERGY INC SER B - 5.750% 131,254 130,536
NUSTAR LOGISTICS - 5.625% - 04 110,733 110,192
OLIN CORP NOTE CALL - 5.125% - 62,252 61,659
ONEMAIN FIN - 9.000% - 01/15/2 66,950 66,869
ONEMAIN FIN CORP - 3.875% - 09 109,164 108,742
ONEOK INC - 5.550% - 11/01/202 739,831 739,035
ONEOK INC NTS B/E - 4.250% - 0 205,614 204,972
PACIFIC GAS & ELEC COSER 29 - 684,590 679,410
PACIFIC GAS & ELECTRIC - 5.900 89,230 86,246
PENSKE AUTOMOTIVE GRP INC - 3. 82,684 81,792
PFIZER INVT - 4.450% - 05/19/2 149,913 148,668
PG&E CORP NOTE CALL MAKE WHOLE 122,062 122,118
PHILLIPS - 5.250% - 06/15/2031 163,758 162,493
PLAINS ALL AMER PIPELINE - 5.7 470,711 463,045
PNC FINL - 5.812% - 06/12/2026 540,383 540,287
PNC FINL SVCS - 6.615% - 10/20 165,789 164,826
PUBLIC SERVICE ENTERPRISE GROU 282,704 280,946
RADIAN GROUP INC - 4.875% - 03 62,502 62,548
RANGE RES CORP SER B NOTE - 8. 107,423 107,078
REALTY INCOME CORP NOTE - 3.95 549,761 548,517
REGAL REXNORD CORP - 6.050% - 72,766 72,218
ROYAL BANK CDA - 5.070% - 07/2 165,096 164,743
ROYAL CARIBBEAN - 3.700% - 03/ 131,585 130,839
RYMAN HOSPITALITY PROPERTIES - 108,890 107,367
SBA COMMUNICATIONS CORP SER B 107,404 106,511
SBA COMMUNICATIONS CORP SER B 19,454 19,174
SCOTTS MIRACLE GRO CO NOTE - 5 83,079 81,407
SCOTTS MIRACLE-GRO CO SER B NO 98,129 95,828
SEAGATE HDD CAYMAN - 4.875% - 82,249 81,768
SIX FLAGS ENTERTAINMENT CORP - 107,296 106,692
SM ENERGY CO - 6.500% - 07/15/ 117,911 117,263
SOUTHERN CA EDISON CO - 0.000% 396,992 392,255
SOUTHERN CA EDISON CO - 5.150% 87,839 86,527
SOUTHERN CA EDISON CO - 5.450% 62,319 62,996
SOUTHWESTERN ENERGY CO SER B N 109,566 109,341
SPRINT CORPORATION - 7.625% - 35,968 35,768
SUNOCO LP - 4.500% - 05/15/202 92,274 91,133
T MOBILE USA INC - 3.500% - 04 88,679 87,139
TEGNA INC SER B NOTE - 4.625% 118,690 118,125
TELEFLEX INC - 4.625% - 11/15/ 81,365 80,432
TENET HEALTHCARE CORP - 5.130% 192,709 189,985
TOYOTA MOTOR CRDT CORP - 4.350 88,101 87,374
TOYOTA MOTOR CREDIT CORP - 4.5 857,531 853,774
TRANSDIGM INC SER B NOTE - 5.5 164,949 163,117
TRAVEL PLUS LEISURE CO - 6.000 63,584 63,011
TWILIO INC NOTE CALL MAKE WHOL 72,036 71,736
UNITED CONTL HLDGS INC - 4.875 50,011 49,879
UNITED RENTALS NORTHAMER INC - 135,514 134,305
UNITED STATES STL CORP NOTE - 63,485 63,017
UNITEDHEALTH GROUP INC - 4.800 256,053 252,979
USA COM PART/USA COM FIN - 6.8 104,705 104,343
VICI PROPERTIES LP NOTE - 5.12 438,335 434,260
WALGREENS BOOTS ALLIANCE - 3.4 80,136 80,336
WELLS FARGO - 4.540% - 08/15/2 179,318 179,639
WELLS FARGO BANK - 6.491% - 10 146,177 142,376

TY 2024 InvestmentsCorpStockSchedule
Name:
The Brandt Jackson Foundation
EIN:
27-3784972
Name of Stock End of Year Book Value End of Year Fair Market Value
ADIDAS AG 119,361 122,135
ADVANCE AUTO PARTS INC 53,315 66,963
AGCO CP 82,895 79,551
ALLEGION PLC 70,467 64,948
ALLIANT CORP 16,504 16,382
AMADEUS IT HLDS SA 75,105 72,586
AMBEV SA 56,893 47,377
AMDOCS LIMITED 20,804 19,923
AMERCO NON VOTING ORD SHS SERI 82,171 78,269
AMERICAN TOWER REIT INC 49,105 42,184
AMETEK INC 21,969 22,352
AON PLC CL A 193,066 187,122
ARAMARK 80,878 78,687
ASML HOLDING NV NY REG SHS 95,037 96,338
ASPEN TECHNOLOGY INC COM 78,669 82,128
ATMOS ENERGY CORP 40,520 40,110
BAE SYSTEMS PLC 68,037 58,303
BANGKOK BANK PCL 31,254 32,638
BARRICK GOLD CORPORATION 41,225 33,744
BENTLEY SYSTEMS INC CL B 105,681 100,545
BERKELEY GROUP HLDGS 40,253 34,895
BERKLEY W R CP 92,708 92,696
BERKSHIRE HATHAWAY INC DEL CL 16,086,160 15,661,161
BERKSHIRE HATHAWAY INC. CLASS 51,596 67,539
BERRY PLASTICS GROUP INC 100,982 94,806
BJ'S WHLSL CLUB INC 58,015 59,954
BRENNTAG AG UNSP ADR 13,986 12,953
BRIGHT HORIZONS FAMILY SOLUTIO 68,326 59,637
BRINKS CO 54,646 49,261
BRITISH AMERICAN TOBACCO PLC 99,503 103,439
BRIXMOR PPTY GROUP INC COM 46,335 46,214
BUNZL PLC SPONSORED ADR 59,195 54,599
CARMAX INC 51,492 56,823
CATALYST MILLBURN HEDGE STRATE 1,303,200 1,266,761
CELANESE CORPORATION 69,361 51,977
CENTENE CORP 12,173 11,874
CENTERPOINT ENERGY 38,601 41,439
CHARLES RIV LABORATORIES INTL 63,989 62,210
CHEMED CORP 56,629 52,980
CHENIERE ENERGY INC 51,202 57,585
CHOICE HOTELS INTERNATIONAL IN 76,251 75,249
CITIZENS FINANCIAL GROUP, INC 108,915 111,150
CLEAR CHANNEL COMMUNICATIONS 40,163 40,493
CMS ENERGY CP 13,571 12,997
COMPAGNIE FINANCIERE RICHEMONT 87,110 91,854
CONCENTRIX CORP 38,819 39,073
COOPER COMPANIES INC 106,544 93,217
CROWN HOLDINGS INC 48,818 42,916
DASSAULT SYS SA SPN ADR 60,129 59,857
DENTSPLY SIRONA INC 88,593 79,754
DEVON ENERGY CORPORATION 84,829 73,544
DIAGEO PLC ADS 21,184 21,485
DOLLAR GENERAL CORP 70,105 66,191
DOLLAR TREE INC 74,499 86,481
DONALDSON CO. INC 39,527 35,561
DOW INC 48,483 49,520
DUN & BRADSTREET CORP 46,228 49,790
EAST WEST BANCORP, INC 52,082 50,370
EDISON INTL 16,317 15,728
EQUIFAX INC 87,162 82,571
EVEREST GROUP, LTD 85,870 84,453
EVOLUTION GAMING GROUP AB ADR 78,876 64,400
EXPERIAN GROUP LTD S/ADR 70,225 60,292
EXPONENT, INC 56,308 50,609
FAIR ISSAC & CO INC 46,546 43,800
FANUC LIMITED UNSPONSORED 76,012 74,341
FIDELITY NATIONAL INFORMATION 154,047 138,924
FIRST CITIZENS BANCSHARES INC 57,045 61,278
FOMENTO ECONOMICO MEXICANO 85,820 76,086
FUCHS PETROLUB SE 34,437 31,700
GLOBAL PAYMENTS INC 154,986 164,952
GLOBANT SA 68,147 67,113
GLOBE LIFE INC 63,143 66,020
GRAPHIC PACKAGING CORP COM STK 76,275 71,757
GROUPE DANONE ADS 96,734 90,060
HALEON PLC 58,863 57,860
HDFC BANK LTD ADR 110,962 111,883
HEALTHPEAK PROPERTIES, INC 104,601 94,884
HEINEKEN N V S ADR 28,008 24,412
HENKEL KGAA ADR 48,433 47,689
HENRY JACK & ASSOC INC 77,405 74,327
HENRY SCHEIN INC 18,937 18,615
HILLENBRAND, INC 33,548 36,259
HONGKONG LAND HLDGS 49,373 48,193
ICON PLC - AMERICAN DEPOSITARY 117,499 112,405
IMPERIAL OIL LMT 156,447 132,871
INGREDION INC 45,160 44,845
INTERACTIVE BROKERS GROUP, INC 102,749 116,426
ITAU UNIBANCO HOLDING S.A 29,163 23,600
JARDINE MATHESON UNS/ADR 50,637 53,255
JOHNSON CONTROLS INTERNATIONAL 52,956 53,909
KEYCORP 94,556 92,025
KOMATSU LTD 44,900 46,198
LABCORP HLDGS INC (LABORATORY 44,555 44,259
LEGRAND INC 33,220 28,714
LENNOX INTL INC 132,444 131,609
LKQ CORPORATION 42,554 40,315
LLOYDS BANKING GROUP PLC 47,177 45,715
LPL FINANCIAL HOLDINGS INC 95,135 111,340
LVMH MOET HENN UNSP 24,611 24,962
LYONDELLBASELL INDUSTRIES NV 48,507 49,018
M&T BANK CORP 36,992 35,158
MAGNERA CORP 1,435 6,886
MARKEL CORP 61,485 67,323
MEDTRONIC PLC 116,741 104,084
MERCADOLIBRE, INC 112,213 93,524
MERCK KGAA SPON ADR EACH REPR 15,726 13,628
MITSUBISHI ELEC UNSP/ADR 81,955 81,669
MONDAY.COM LTD 24,742 22,838
MS&AD INS GROUP ADR 90,752 87,537
NCR ATLEOS CORP 8,840 10,888
NCR VOYIX CORPORATION 10,089 10,491
NESTLE S.A 62,040 55,474
NEWMONT GOLDCORP CORPORATION 51,657 42,282
NIHON KOHDEN CORP UNSPONSORED 35,624 34,124
NORDSON CP 87,100 72,188
NORTHEAST UTIL 54,484 38,850
NOVO NORDISK A S 81,519 63,311
NUTRIEN LTD 36,361 33,473
OLD NATIONAL BANCORP 27,677 30,561
OLIN CP 45,354 36,301
OLLIES BARGAIN OUTLET HOLDINGS 49,138 58,157
ON HOLDING ORD SHS CLASS A 24,595 27,495
ORKLA ASA SPON ADR 49,231 45,638
PERNOD RICARD S A SPONSORED AD 18,610 16,680
PHILIP MORRIS INTL 63,277 58,490
PINNACLE WEST CAPITAL CORP 16,703 16,106
POOL CORP 95,888 89,326
POWER CORPORATION OF CANADA 55,096 53,321
PROSUS NV ADR 132,560 124,396
PUBLIC STORAGE INC 24,717 22,159
RECKITT BENCKISER GROUP 84,953 81,628
REPUBLIC SVCS INC 22,721 22,532
ROLLINS INC 77,764 74,994
ROPER INDUSTRIES 17,538 16,635
SAGE GROUP PLC UNS/ADR 153,891 187,679
SAIA, INC 71,173 66,081
SANOFI-AVENTIS SPONSORED ADR 52,731 48,182
SAP AKTIENGESELL ADS 261,443 273,293
SCHNEIDER ELEC UNSP/ADR 64,084 61,454
SCOTTS CO. CLASS A 56,647 43,851
SECOM CO LTD ADR OTC 83,579 80,138
SGS SA UNSP ADR 25,549 24,215
SHELL ADR EACH REPRESENTING 2 111,368 105,001
SHERWIN-WILLIAMS CO 29,549 27,194
SHIMANO INC UNSP ADR EACH REPR 60,611 55,072
SHOPIFY INC 107,498 135,996
SIEMENS HEALTHINEERS AG 122,270 122,026
SITEONE LANDSCAPE SUPPLY INC 55,183 50,073
SMC CORPORATION 51,039 46,047
SMURFIT 53,134 57,846
SODEXHO ALLIANCE SA SP ADR 23,614 22,139
SOMPO JAPAN NIPPONKOA HOLDINGS 53,629 65,095
SPDR BARCLAYS CAPITAL 1-3 MONT 34,072 34,012
SPDR GOLD SHARES 349,555 337,529
SPOTIFY TECHNOLOGY SA 49,187 48,317
SUZUKI MOTOR CORP UNSP ADR 27,151 30,440
SVENSKA HANDELSBK UNS ADR 20,297 20,087
SYNCHRONY FINANCIAL 85,106 96,200
TAIWAN SEMICONDUCTOR MFG CO LT 130,303 133,108
TELEDYNE TECH INC 66,449 65,906
TELEPERFORMANCE SA 78,306 63,670
TERADYNE INC 54,824 62,960
THOR INDS INC 78,742 70,634
TOKYO ELECTRON LTD 53,678 53,598
TRANSUNION COM USD0.01 57,378 51,732
UNILEVER PLC AMER 133,151 124,060
UNIVERSAL DISPLAY CORP 70,504 54,094
UOL GROUP 26,244 25,776
VANGUARD S&P 500 ETF 1,648,918 1,663,306
VERISK ANALYTICS, INC 27,182 27,268
VESTIS CORPORATION 11,363 12,466
W. P. CAREY INC 15,912 15,363
WATSCO INC 93,061 90,513
WELLS FARGO & CO 37,144 39,475
WHEATON PRECIOUS METALS CORP 63,942 55,565
WILLIS TOWERS WATSON 160,928 158,813
WISDOMTREE EMERGING MARKETS EQ 2,639,235 2,517,588
ZEBRA TECHNOLOGIES CORP 91,718 93,079
ZIONS BANCORP 41,322 41,827
ZURN WATER SOLUTIONS 82,678 82,843

TY 2024 InvestmentsOtherSchedule2
Name:
The Brandt Jackson Foundation
EIN:
27-3784972
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
APOLLO DEBT SOLUTIONS BDC CLAS   2,500,000 2,500,211
GRAHAM ABSOLUTE RETURN LTD   1,275,000 1,274,999
OAKTREE STRATEGIC CREDIT FUND   1,700,000 1,700,000
SAMLYN OFFSHORE, LTD - 1341   1,500,000 1,500,000
STARBOARD VALUE AND OPPORTUNIT   1,000,000 1,000,000

TY 2024 LiquidationExplanationStmt
Name:
The Brandt Jackson Foundation
EIN:
27-3784972
Statement:
As explained below, the Foundation has no plans for dissolution. This statement is submitted to report the distribution of certain assets during the year. The distributions resulted in a substantial contraction of assets. The following information is submitted in accordance with Treasury Regulation Section 1.6043-3(a)(1) and the Form 990-PF instructions: During the taxable year ending December 31, 2024, the Foundation made distributions from assets from sources other than current income. Collectively, the distributions in excess of current income totaled $2,621,167. This amount represents 25% or more of the Foundation's net assets of $608,683 (as measured by fair market value) at the beginning of the Foundation's taxable year ending December 31, 2024. Although the Foundation technically experienced a substantial contraction, it will continue in existence and has no plans for dissolution. The Foundation made distributions of cash to the grantees listed in the attachment to Part XIV, Line 3a; each such grant was made solely for the charitable purpose specified therein.


TY 2024 LegalFeesSchedule
Name:
The Brandt Jackson Foundation
EIN:
27-3784972
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
Document Review/Drafting 75,077     75,077


TY 2024 OtherExpensesSchedule
Name:
The Brandt Jackson Foundation
EIN:
27-3784972
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
Administrative Fees 5,488     5,488
Bank Charges 123 123    
Digital Subscriptions 120     120
Foundation Dues & Memberships 397     397
Postage/Delivery Service 32     32
State or Local Filing Fees 25     25


TY 2024 OtherProfessionalFeesSchedule
Name:
The Brandt Jackson Foundation
EIN:
27-3784972
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
Investment Management Services 552 552    


TY 2024 SubstantialContributorsSch
Name:
The Brandt Jackson Foundation
EIN:
27-3784972
Name Address
Estate of Roxanne S Brandt 45 Rockefeller Plaza
New York,NY10111
IRA FBO Charity of R H Brandt 45 Rockefeller Plaza
New York,NY10111


TY 2024 TaxesSchedule
Name:
The Brandt Jackson Foundation
EIN:
27-3784972
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
990-PF Estimated Tax for 2024 3,200      
Foreign Tax Paid 512 512