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 JONATHAN B AND GLORIA A DETWILER
FAMILY FOUNDATION
Number and street (or P.O. box number if mail is not delivered to street address)5803 KENNETT PIKE A
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
WILMINGTON, DE19807
A Employer identification number

20-8017815
B Telephone number (see instructions)

(610) 933-4225
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$12,940,093J 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... 293,695 286,956  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 83,829
b Gross sales price for all assets on line 6a 1,022,828
7 Capital gain net income (from Part IV, line 2)... 83,829
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........ 377,524 370,785  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0 0   0
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
10,302 0   0
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
95,255 95,255   0
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
1,564 1,564   0
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule).......        
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 107,121 96,819   0
25 Contributions, gifts, grants paid....... 686,520 686,520
26 Total expenses and disbursements. Add lines 24 and 25 793,641 96,819   686,520
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -416,117
b Net investment income (if negative, enter -0-) 273,966
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2024)
Form 990-PF (2024)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.) 		Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing.............      
2 Savings and temporary cash investments......... 112,272 52,556 52,556
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow        
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) right arrow  
Less: allowance for doubtful accounts right arrow        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule) 1,619,637 Click to see attachment
List of Attached Documents:
// Content
1,593,923 		1,275,752
b Investments—corporate stock (attach schedule)....... 6,903,488 Click to see attachment
List of Attached Documents:
// Content
6,643,512 		10,433,754
c Investments—corporate bonds (attach schedule)....... 1,233,067 Click to see attachment
List of Attached Documents:
// Content
1,162,356 		1,178,031
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)..........      
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) 9,868,464 9,452,347 12,940,093
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........ 9,868,464 9,868,464
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds 0 -416,117
29 Total net assets or fund balances (see instructions)..... 9,868,464 9,452,347
30 Total liabilities and net assets/fund balances (see instructions). 9,868,464 9,452,347
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
9,868,464
2
Enter amount from Part I, line 27a .....................
2
-416,117
3
Other increases not included in line 2 (itemize) right arrow
3
0
4
Add lines 1, 2, and 3 ..........................
4
9,452,347
5
Decreases not included in line 2 (itemize) right arrow
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
9,452,347
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   2024-01-01 2024-12-31
b PUBLICLY TRADED SECURITIES   2021-01-01 2024-12-31
c CAPITAL GAINS DIVIDENDS P    
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 108,442   107,557 885
b 854,310   831,442 22,868
c 60,076     60,076
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       885
b       22,868
c       60,076
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 83,829
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 3,808
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 3,808
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 3,808
6 Credits/Payments:
a 2024 estimated tax payments and 2023 overpayment credited to 2024 6a 6,113
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld .......... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 6,113
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 2,305
11 Enter the amount of line 10 to be: Credited to 2025 estimated taxright arrow2,305 Refundedright arrow 11 0
Form 990-PF (2024)
Form 990-PF (2024)
Page 4
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. right arrow$ 0(2) On foundation managers.right arrow$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
round bullet By language in the governing instrument, or
round bullet By state legislation that effectively amends the governing instrument so that no mandatory directions
that conflict with the state law remain in the governing instrument? ................
6
Yes
 
7
Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
and Part XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrowPA
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 arrowPOWDERMILL FINANCIAL SOLUTIONS Telephone no.right arrow (302) 658-7796

Located atright arrow5803 KENNETT PIKE STE AWILMINGTONDE ZIP+4right arrow19807
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........right arrow
and enter the amount of tax-exempt interest received or accrued during the year ........right arrow
15
 
16 At any time during calendar year 2024, did the foundation have an interest in or a signature or other authority over YesNo
a bank, securities, or other financial account in a foreign country? .................
16   No
See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country right arrow
Form 990-PF (2024)
Form 990-PF (2024)
Page 5
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required
File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
Yes
No
1a
During the year did the foundation (either directly or indirectly):
(1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........
1a(1)
 
No
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
1a(3)
 
No
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
 
No
(5) Transfer any income or assets to a disqualified person (or make any of either available
for the benefit or use of a disqualified person)? ......................
1a(5)
 
No
(6) Agree to pay money or property to a government official? (Exception. Check "No"
if the foundation agreed to make a grant to or to employ the official for a period
after termination of government service, if terminating within 90 days.) ...............
1a(6)
 
No
b
If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........
1b
 
 
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
GLORIA A DETWILER TRUSTEE
1.00 		0 0 0
7336 VILLA D ESTE DR
SARASOTA,FL34238
JAMES B DETWILER MANAGING TRUSTEE
1.00 		0 0 0
937 VIRGINIA AVE NE
ATLANTA,GA30306
RALPH P DETWILER TRUSTEE
1.00 		0 0 0
36 RIVER RD
HANOVER,NH03755
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 arrow0
Form 990-PF (2024)
Form 990-PF (2024)
Page 8
Part IX
Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)
1
Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
purposes:
a
Average monthly fair market value of securities...................
1a
12,737,165
b
Average of monthly cash balances.......................
1b
145,303
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
12,882,468
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
12,882,468
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
193,237
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
12,689,231
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
634,462
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
634,462
2a
Tax on investment income for 2024 from Part V, line 5 .......
2a
3,808
b
Income tax for 2024. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
3,808
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
630,654
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
630,654
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
630,654
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
686,520
b
Program-related investments—total from Part VIII-B..................
1b
0
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
 
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
 
b
Cash distribution test (attach the required schedule) .................
3b
 
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
686,520
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 7 630,654
2 Undistributed income, if any, as of the end of 2024:
a Enter amount for 2023 only....... 474,883
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2024:
a From 2019......  
b From 2020......  
c From 2021......  
d From 2022......  
e From 2023......  
f Total of lines 3a through e ........ 0
4Qualifying distributions for 2024 from Part
XI, line 4: right arrow$ 686,520
a Applied to 2023, but not more than line 2a 474,883
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..... 211,637
e Remaining amount distributed out of corpus 0
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 0
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 .......... 		419,017
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) ....... 		0
8 Excess distributions carryover from 2019 not
applied on line 5 or line 7 (see instructions) ... 		0
9 Excess distributions carryover to 2025.
Subtract lines 7 and 8 from line 6a ...... 		0
10 Analysis of line 9:
a Excess from 2020....  
b Excess from 2021....  
c Excess from 2022....  
d Excess from 2023....  
e Excess from 2024....  
Form 990-PF (2024)
Form 990-PF (2024)
Page 10
Part XIII
Private Operating Foundations (see instructions and Part VI-A, question 9)
1a If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2024, enter the date of the ruling ...... right arrow
 
b Check box to indicate whether the organization is a private operating foundation described in section or
2a Enter the lesser of the adjusted net
income from Part I or the minimum
investment return from Part IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2024 (b) 2023 (c) 2022 (d) 2021
         
b 85% (0.85) of line 2a .........          
c Qualifying distributions from Part XI,
line 4 for each year listed ..... 		         
d Amounts included in line 2c not used directly
for active conduct of exempt activities .......... 		         
e Qualifying distributions made directly
for active conduct of exempt activities.
Subtract line 2d from line 2c .... 		         
3 Complete 3a, b, or c for the
alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......          
(2) Value of assets qualifying
under section 4942(j)(3)(B)(i)		          
b “Endowment" alternative test— enter 2/3
of minimum investment return shown in
Part IX, line 6 for each year listed .. 		         
c “Support" alternative test—enter:
(1) Total support other than gross
investment income (interest,
dividends, rents, payments
on securities loans (section
512(a)(5)), or royalties) .... 		         
(2) Support from general public
and 5 or more exempt
organizations as provided in
section 4942(j)(3)(B)(iii).... 		         
(3) Largest amount of support
from an exempt organization		          
(4) Gross investment income          
Part XIV
Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)
1Information Regarding Foundation Managers:
aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
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

AGAPE YOUTH AND FAMILY CENTER

2210 MARIETTA BLVD NW
ATLANTA,GA30318 		    ANNUAL FUND 15,000

ANN'S HEART WOMEN'S SHELTER

35 HALL ST SUITE 301
PHOENIXVILLE,PA19460 		    ANNUAL FUND 50,000

BARNSTONE ART FOR KIDS

388 WEST POTHOUSE RD
PHOENIXVILLE,PA19460 		    ANNUAL FUND 50,000

CODE GIRLS UNITED

1203 HIGHWAY 2 STE 31
KALISPELL,MT59901 		    ANNUAL FUND 25,000

DRAWCHANGE

PO BOX 55627
ATLANTA,GA30308 		    ANNUAL FUND 35,000

EMMAUS HOUSE

1017 HANK AARON DR SW
ATLANTA,GA30315 		    ANNUAL FUND 30,000

GESU SCHOOL

PO BOX 96
MOUNT LAUREL,NJ08054 		    ANNUAL FUND 100,000

GIRLS FIRST

1208 GREEN ST
NORRISTOWN,PA19401 		    ANNUAL FUND 15,000

HEALTH CARE ACCESS

100 FIRST AVE FIRST FLOOR
PHOENIXVILLE,PA19460 		    ANNUAL FUND 25,000

LUND

50 JOY DRIVE
SOUTH BURLINGTON,VT05403 		    ANNUAL FUND 15,000

MOM'S HOUSE OF GREATER PHILADELPHIA

865 SOUTH MAIN ST
PHOENIXVILLE,PA19460 		    ANNUAL FUND 20,000

PHOENIXVILLE AREA COMMUNITY SERVICES

101 BUCHANAN ST
PHOENIXVILLE,PA19460 		    ANNUAL FUND 50,000

TRELLIS FOR TOMORROW

35 HALL ST SUITE 302
PHOENIXVILLE,PA19460 		    ANNUAL FUND 10,000

CHILD BRIDGE INC

PO BOX 310
BIGFORK,MT59911 		    ANNUAL FUND 25,000

COMMUNITY CYCLING CENTER

1700 NE ALBERTA ST
PORTLAND,OR97211 		    ANNUAL FUND 10,000

GIRLS INC OF THE PACIFIC NORTHWEST

4800 S MACADAM AVE SUITE 309
PORTLAND,OR97239 		    ANNUAL FUND 15,000

GRACE INSTITUTE

1535 NE 17TH AVENUE
PORTLAND,OR97232 		    ANNUAL FUND 10,000

JUMPSTART AUTOMOTIVE TRAINING CENTER

2210 SYLVAN ROAD STE M
EAST POINT,GA30344 		    ANNUAL FUND 10,000

MINDING YOUR MIND

124 SIBLEY AVENUE
ARDMORE,PA19003 		    ANNUAL FUND 10,000

MINDS MATTER PORTLAND

PO BOX 12089
PORTLAND,OR97212 		    ANNUAL FUND 10,000

OUR HOUSE INC

173 BOULEVARD NE
ATLANTA,GA30312 		    ANNUAL FUND 25,000

SPECIAL NEEDS SUPPORT CENTER OF THE UPPER VALLEY

129 SOUTH MAIN STREET SUITE 103
WHITE RIVER JUNCTION,VT05001 		    ANNUAL FUND 15,000

THE CALLANWOLDE FOUNDATION INC

980 BRIARCLIFF ROAD NE
ATLANTA,GA30306 		    ANNUAL FUND 15,000

THE CARTER COMMUNITY BUILDING

1 TAYLOR STREET
LEBANON,NH03766 		    ANNUAL FUND 10,000

THE CONFESS PROJECT OF METRO ATLANTA

4355 COBB PARKWAY SUITE J 522
ATLANTA,GA30306 		    ANNUAL FUND 25,000

THE MOUNTAIN SCHOOL OF MILTON ACADEMY

151 MOUNTAIN SCHOOL ROAD
VERSHIRE,VT05079 		    ANNUAL FUND 10,000

THE SPARROW FUND

124 THIRD AVE
PHOENIXVILLE,PA19640 		    ANNUAL FUND 5,520

THE STUDY HALL

PO BOX 6717
ATLANTA,GA30315 		    ANNUAL FUND 25,000

TLC FAMILY RESOURCE CENTER

62 PLEASANT STREET PO BOX 1098
CLAREMOND,NH03743 		    ANNUAL FUND 15,000

URBAN GLEANERS

PO BOX 6344
PORTLAND,OR97228 		    ANNUAL FUND 11,000
Total .................................right arrow 3a 686,520
bApproved for future payment
Total ................................. right arrow 3b 0
Form 990-PF (2024)
Form 990-PF (2024)
Page 12
Part XV-A
Analysis of Income-Producing Activities
Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
Related or exempt
function income
(See instructions.)
1Program service revenue: (a)
Business code 		(b)
Amount 		(c)
Exclusion code 		(d)
Amount
a
b
c
d
e
f
gFees and contracts from government agencies          
2 Membership dues and assessments ....          
3 Interest on savings and temporary cash
investments ........... 		         
4 Dividends and interest from securities ....     14 293,695  
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 83,829  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
a
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 0 377,524 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
377,524
(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 AccountingFeesSchedule
Name:
THE JONATHAN B AND GLORIA A DETWILER
 
FAMILY FOUNDATION
EIN:
20-8017815
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING 4,207 0   0
OTHER PROFESSIONAL FEES 6,095 0   0

TY 2024 InvestmentsCorpBondsSchedule
Name:
THE JONATHAN B AND GLORIA A DETWILER
 
FAMILY FOUNDATION
EIN:
20-8017815
Name of Bond End of Year Book Value End of Year Fair Market Value
HINGHAM INSTITUTIONAL 4.3% 10/03/25 (433323MC3) 50,000 49,861
ISHARES FLOATING RATE BOND ETF (FLOT) 320,946 320,544
MORGAN STANLEY BANK 4.2% 06/04/26 (61690DC30) 25,000 24,954
STATE BANK OF TEXAS 4.0% 12/24/26 (856528FF6) 25,000 25,029
VANGUARD INTERMEDIATE-TERM TAX-EXEMPT FUND ADMIRAL SHARES 162,182 153,849
VANGUARD SHORT-TERM BOND INDEX FUND ETF SHARES (BSV) 263,777 246,723
VANGUARD SHORT-TERM INVESTMENT GRAD FUND (VFSTX) 315,451 357,071

TY 2024 InvestmentsCorpStockSchedule
Name:
THE JONATHAN B AND GLORIA A DETWILER
 
FAMILY FOUNDATION
EIN:
20-8017815
Name of Stock End of Year Book Value End of Year Fair Market Value
ABBVIE INC 33,065 44,425
ABRDN BLOOMBERG ALL COMMODITY LONGER DATED ETF 40,402 33,366
ALPHABET INC 55,821 151,440
AMAZON.COM INC 70,549 372,963
AMERICAN EXPRESS CO 72,505 124,652
AMETEK INC 15,068 32,627
AMGEN INC. 28,746 32,580
APPLE INC 44,637 143,240
ASML HOLDING NV 27,300 34,654
AUTONATION INC 38,723 67,936
AVANTIS US SMALL CAP (AVUV) 44,087 51,161
BANK OF AMERICA CORP 20,099 38,676
BERKSHIRE HATHAWAY INC 42,449 65,726
BROADCOM INC 30,167 255,024
CENCORA INC (COR) 20,493 48,306
CHART INDS INC 19,217 23,855
COSTCO WHOLESALE CORP 18,505 54,976
DFA GLOBAL ALLOCATION 25/75 PORTFOLIO INST CLASS (DGTSX) 123,706 126,312
DFA INFLATION-PROTECTED SEC PTF (DIPSX) 159,242 136,878
DFA U.S. SMALL CAP VALUE PORTFOLIO INST CLASS (DFSVX) 156,067 324,093
DFA US CORE EQUITY 2 (DFQTX) 49,845 144,500
DIMENSIONAL US MARKETWIDE VALUE ETF (DFUV) 176,750 308,169
EATON CORPORATION PLC 41,309 96,242
ELI LILLY AND CO 24,714 84,920
ENERGY SELECT SECTOR SPDR FUND (XLE) 43,536 59,962
EOG RESOURCES INC 38,375 61,290
EPR PROPERTIES 11,697 15,277
EQUITY RESIDENTIAL 46,368 43,056
FIDELITY MSCI INFORMATION TECHNOLOGY INDEX ETF (FTEC) 117,223 291,186
FIDELITY MSCI UTILITIES INDEX ETF (FUTY) 32,825 44,381
FIRST TRUST NASDAQ CLEAN EDGE SMART GRID INFRASTRUCTURE (GRID) 35,383 47,736
FIRST TRUST VALUE LINE DIVIDEND INDEX FUND (FVD) 65,621 98,190
FREEPORT-MCMORAN INC (FCX) 13,800 13,328
GE AEROSPACE 7,812 41,698
GE VERNOVA INC 1,969 20,394
GENERAL DYNAMICS CORP 18,678 32,936
GOLDMAN SACHS GQG PARTNERS INTL OPPORTUNITIES FUND INST (GSIMX) 294,890 367,242
GOLDMAN SACHS GROUP INC 15,750 40,083
GOLDMAN SACHS INNOVATE EQUITY ETF (GINN) 40,241 50,652
HOME DEPOT INC 21,256 33,064
INVESCO FTSE RAFI US 1000 ETF (PRF) 41,225 80,680
INVESCO QQQ TRUST 51,886 117,583
INVESCO S AND P 100 EQL (EQWL) 35,926 35,798
INVESCO S P 500 EQUAL (RSP) 35,741 35,046
INVESCO S&P 500 EQUAL WEIGHT CONSUMER STAPLES ETF (RSPS) 37,493 42,140
INVESCO S&P 500 EQUAL WEIGHT HEALTH CARE ETF (RSPH) 82,090 111,340
INVESCO S&P 500 EQUAL WEIGHT INDUSTRIALS ETF (RSPN) 56,132 131,775
INVESCO S&P SMALLCAP 600 REVENUE ETF (RWJ) 28,808 34,320
ISHARES CORE S&P MID-CAP ETF (IJH) 82,875 155,775
ISHARES CORE S&P U.S. VALUE ETF (IUSV) 100,905 185,180
ISHARES MORNINGSTAR SMALL-CAP GROWTH ETF (ISCG) 40,273 59,352
ISHARES MSCI ACWI ETF (ACWI) 90,573 153,925
ISHARES MSCI EAFE ETF (EFA) 59,514 79,391
ISHARES RUSSELL 1000 GROWTH ETF (IWF) 136,271 301,185
ISHARES RUSSELL 1000 VALUE ETF (IWD) 87,938 149,955
ISHARES RUSSELL TOP 200 VALUE INDEX FUND (IWX) 28,253 67,176
ISHARES U.S. FINANCIALS ETF (IYF) 54,569 116,109
JOHNSON & JOHNSON 17,893 17,354
JPMORGAN INCOME ETF (JPIE) 50,501 50,182
LULULEMON ATHLETICA (LULU) 12,433 13,384
MASTERCARD INC 25,840 42,126
MORGAN STANLEY 15,832 50,162
MOTOROLA SOLUTIONS INC 34,693 71,646
NEXTERA ENERGY INC 45,720 46,599
PALO ALTO NETWORKS INC 20,897 58,227
PHILLIPS 66 6,988 10,368
PIMCO ENHANCED SHORT MATURITY ACTIVE EXCHANGE-TRADED FUND (MINT) 363,355 362,528
PIMCO INCOME FUND INSTITUTIONAL CLASS (PIMIX) 366,753 347,890
PROLOGIS INC REIT 26,778 31,710
PUBLIC STORAGE PFD (PSA+J) 30,600 23,580
SALESFORCE.COM INC 18,104 31,761
SELECT SECTOR INDUSTRIAL (XLI) 37,949 49,410
SPDR BLACKSTONE SENIOR LOAN ETF (SRLN) 30,869 28,168
SPDR BLOOMBERG 1 3 MNTH (CWB) 155,595 155,431
SPDR BLOOMBERG CONVERTIBLE SEC (CWB) 77,750 114,888
SPDR DOW JONES INDUSTRIAL AVERAGE ETF TRUST (DIA) 136,996 240,408
SPDR GOLD SHARES (GLD) 119,850 181,598
SPDR S&P 500 ETF IV (SPY) 171,847 409,670
SPDR S&P DIVIDEND ETF (SDY) 133,819 204,755
STARBUCKS CORP 6,884 8,213
SYNOPSYS INC 15,278 46,109
T ROWE PRICE HEALTH SCIENCES FUND (PRHSX) 99,228 98,527
T. ROWE PRICE CAPITAL APPRECIATION FUND (PRWCX) 294,156 332,999
T-MOBILE US INC 71,448 121,402
UNITED PARCEL SERVICE INC 18,796 25,220
UTILITIES SELECT SECTOR SPDR FUND (XLU) 85,805 113,535
VANGUARD DIVIDEND APPRECIATION ETF (VIG) 179,666 366,398
VANGUARD EMERGING MARKETS FTSE (VWO) 40,912 42,719
VANGUARD EMERGING MARKETS GOVET BOND INDEX FUND ETF SHARES (VWOB) 73,000 63,150
VANGUARD REAL ESTATE INDEX FUND ETF SHARES (VNQ) 85,985 109,123
VANGUARD WELLESLEY INCOME FUND ADMIRAL SHARES (VWIAX) 360,380 340,746
VISA INC 34,775 60,048
WISDOMTREE EUROPE HEDGED EQUITY FUND 43,152 67,766
WISDOMTREE U.S. MIDCAP DIVIDEND FUND 20,844 40,011
XTRACKERS MSCI EAFE HEDGED EQUITY ETF 86,297 124,614
XYLEM INC (XYL) 16,482 17,403

TY 2024 InvestmentsGovtObligationsSch
Name:
THE JONATHAN B AND GLORIA A DETWILER
 
FAMILY FOUNDATION
EIN:
20-8017815
US Government Securities - End of Year Book Value:

1,593,923
US Government Securities - End of Year Fair Market Value:

1,275,752
State & Local Government Securities - End of Year Book Value:


0
State & Local Government Securities - End of Year Fair Market Value:


0


TY 2024 OtherProfessionalFeesSchedule
Name:
THE JONATHAN B AND GLORIA A DETWILER
 
FAMILY FOUNDATION
EIN:
20-8017815
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INVESTMENT MGMT 95,255 95,255   0


TY 2024 TaxesSchedule
Name:
THE JONATHAN B AND GLORIA A DETWILER
 
FAMILY FOUNDATION
EIN:
20-8017815
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FOREIGN TAXES PAID 1,564 1,564   0