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

20-2110682
B Telephone number (see instructions)

(770) 232-9745
C right arrow
G Check all that apply:

D 1. Foreign organizations, check here............. right arrow
2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow
E right arrow
H Check type of organization:
F right arrow
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)right arrow$96,849,317J 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 1,760 1,760  
4 Dividends and interest from securities... 2,411,795 2,411,780  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 Click to see attachment
List of Attached Documents:
// Content
5,914,560
b Gross sales price for all assets on line 6a 11,011,033
7 Capital gain net income (from Part IV, line 2)... 5,911,295
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
114,790 114,699  
12 Total. Add lines 1 through 11........ 8,442,905 8,439,534  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 65,317 65,317    
14 Other employee salaries and wages...... 49,135 49,135    
15 Pension plans, employee benefits....... 19,319 19,319    
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
28,266 7,067    
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
252,642 252,593    
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
142,022 50,930    
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see list of attachments
List of Attached Documents:
// Content
3,559 2,938    
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 560,260 447,299   0
25 Contributions, gifts, grants paid....... 7,742,085 7,742,085
26 Total expenses and disbursements. Add lines 24 and 25 8,302,345 447,299   7,742,085
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 140,560
b Net investment income (if negative, enter -0-) 7,992,235
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.............   175,772 175,772
2 Savings and temporary cash investments......... 8,729,311 6,993,695 6,993,695
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) 2,321,474 Click to see attachment
List of Attached Documents:
// Content
2,642,661 		2,586,876
b Investments—corporate stock (attach schedule).......      
c Investments—corporate bonds (attach schedule)....... 14,357,489 Click to see attachment
List of Attached Documents:
// Content
11,492,778 		11,232,613
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).......... 52,542,279 Click to see attachment
List of Attached Documents:
// Content
54,589,452 		75,665,407
14 Land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
15 Other assets (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
205,028 		Click to see attachment
List of Attached Documents:
// Content
194,954 		Click to see attachment
List of Attached Documents:
// Content
194,954
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 78,155,581 76,089,312 96,849,317
Liabilities 17 Accounts payable and accrued expenses.......... 17,608 68,776
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)......... 17,608 68,776
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 78,137,973 76,020,536
29 Total net assets or fund balances (see instructions)..... 78,137,973 76,020,536
30 Total liabilities and net assets/fund balances (see instructions). 78,155,581 76,089,312
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
78,137,973
2
Enter amount from Part I, line 27a .....................
2
140,560
3
Other increases not included in line 2 (itemize) right arrow
3
 
4
Add lines 1, 2, and 3 ..........................
4
78,278,533
5
Decreases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
5
2,257,997
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
76,020,536
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 - NT X4707 P 2024-01-15 2024-12-15
b STCG FROM K-1'S P 2024-01-15 2024-12-10
c PUBLICLY TRADED SECURITIES - NT X6943 P 2020-03-31 2024-08-30
d 2,319.67037 ADABELLE CAPITAL II. LTD - REDEMPTION D 2017-01-15 2024-05-31
e LTCG FROM K-1'S P 2017-01-20 2024-12-15
PUBLICLY TRADED SECURITIES - NT X4707 P 2012-01-15 2024-12-15
Capital Gain Dividends      
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a 162,505   161,588 917
b 107,694     107,694
c 4,500,000   2,353,368 2,146,632
d 3,183,361     3,183,361
e 316,517     316,517
2,566,718   2,581,517 -14,799
      170,973
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       917
b       107,694
c       2,146,632
d       3,183,361
e       316,517
      -14,799
       
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 5,911,295
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 3 108,611
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) 1 111,092
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........................... 3 111,092
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- ..... 5 111,092
6 Credits/Payments:
a 2024 estimated tax payments and 2023 overpayment credited to 2024 6a 97,009
b Exempt foreign organizations—tax withheld at source...... 6b  
c Tax paid with application for extension of time to file (Form 8868)... 6c 35,000
d Backup withholding erroneously withheld .......... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 132,009
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
8 420
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 20,497
11 Enter the amount of line 10 to be: Credited to 2025 estimated taxright arrow20,497 Refundedright arrow 11  
Form 990-PF (2024)
Form 990-PF (2024)
Page 4
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. right arrow$   (2) On foundation managers.right arrow$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$  
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
Yes
 
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
Yes
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
round bullet By language in the governing instrument, or
round bullet By state legislation that effectively amends the governing instrument so that no mandatory directions
that conflict with the state law remain in the governing instrument? ................
6
Yes
 
7
Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
and Part XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrowGA
b
If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
8b
Yes
 
9
Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
or 4942(j)(5) for calendar year 2024 or the taxable year beginning in 2024? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
9
 
No
10
Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
and addresses. ...............................
10
 
No
11
At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
11
 
No
12
Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
advisory privileges? If "Yes," attach statement. See instructions.................
12
 
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 arrowBRIDGES & DUNN-RANKIN LLP Telephone no.right arrow (770) 563-8888

Located atright arrow400 GALLERIA PARKWAY SUITE 1050ATLANTAGA ZIP+4right arrow30339
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........right arrow
and enter the amount of tax-exempt interest received or accrued during the year ........right arrow
15
 
16 At any time during calendar year 2024, did the foundation have an interest in or a signature or other authority over YesNo
a bank, securities, or other financial account in a foreign country? .................
16   No
See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country right arrow
Form 990-PF (2024)
Form 990-PF (2024)
Page 5
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required
File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
Yes
No
1a
During the year did the foundation (either directly or indirectly):
(1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........
1a(1)
 
No
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
1a(3)
 
No
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
 
No
(5) Transfer any income or assets to a disqualified person (or make any of either available
for the benefit or use of a disqualified person)? ......................
1a(5)
 
No
(6) Agree to pay money or property to a government official? (Exception. Check "No"
if the foundation agreed to make a grant to or to employ the official for a period
after termination of government service, if terminating within 90 days.) ...............
1a(6)
 
No
b
If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........
1b
 
No
c
Organizations relying on a current notice regarding disaster assistance check here ........right arrow
d
Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
that were not corrected before the first day of the tax year beginning in 2024? .............
1d
 
No
2
Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
a
At the end of tax year 2024, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2024?....................
2a
 
No
If "Yes," list the years right arrow20, 20, 20, 20
b
Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
(relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
to all years listed, answer "No" and attach statement—see instructions.) ..............
2b
 
 
c
If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
right arrow20, 20, 20, 20
3a
Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
any time during the year? ..............................
3a
 
No
b
If "Yes," did it have excess business holdings in 2024 as a result of (1) any purchase by the foundation
or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
if the foundation had excess business holdings in 2024.) .....................
3b
 
 
4a
Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
4a
 
No
b
Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2024? ..
4b
 
No
Form 990-PF (2024)
Form 990-PF (2024)
Page 6
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required (continued)
5a
During the year did the foundation pay or incur any amount to:
Yes
No
(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........
5a(1)
 
No
(2) Influence the outcome of any specific public election (see section 4955); or to carry
on, directly or indirectly, any voter registration drive? ....................
5a(2)
 
No
(3) Provide a grant to an individual for travel, study, or other similar purposes? .............
5a(3)
 
No
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
 
No
(5) Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals? .............
5a(5)
 
No
b
If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........
5b
 
 
c
Organizations relying on a current notice regarding disaster assistance check .........right arrow
d
If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
tax because it maintained expenditure responsibility for the grant? .................
5d
 
 
If "Yes," attach the statement required by Regulations section 53.4945–5(d).
6a
Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
a personal benefit contract? .............................
6a
 
No
b
Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
6b
 
No
If "Yes" to 6b, file Form 8870.
7a
At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
7a
 
No
b
If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....
7b
 
 
8
Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
excess parachute payment during the year? .........................
8
 
No
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors
1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
(a) Name and address (b) Title, and average
hours per week
devoted to position 		(c) Compensation
 (If not paid, enter
-0-) 		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
other allowances
BARBARA VAN ANDEL GABY Trustee
15.00 		0    
445 OLD HOMESTEAD TRAIL
JOHNS CREEK,GA30097
RICHARD GABY Trustee
15.00 		40,000 25,317  
445 OLD HOMESTEAD TRAIL
JOHNS CREEK,GA30097
2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
(a) Name and address of each employee paid more than $50,000 (b) Title, and average
hours per week
devoted to position 		(c) Compensation (d) Contributions to
employee benefit
plans and deferred
compensation 		(e) Expense account,
other allowances
NONE
Total number of other employees paid over $50,000...................right arrow  
Form 990-PF (2024)
Form 990-PF (2024)
Page 7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)
3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
FAMILY CAPITAL MANAGEMENT LLC MANAGEMENT SERVICES 56,887
2281 AKERS MILL RD SE BLDG 4100
ATLANTA,GA30339
Total number of others receiving over $50,000 for professional services.............right arrow  
Part VIII-A
Summary of Direct Charitable Activities
List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
1  
2  
3  
4  
Part VIII-B
Summary of Program-Related Investments (see instructions)
Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
1  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................right arrow  
Form 990-PF (2024)
Form 990-PF (2024)
Page 8
Part IX
Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)
1
Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
purposes:
a
Average monthly fair market value of securities...................
1a
89,156,456
b
Average of monthly cash balances.......................
1b
7,067,644
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
96,224,100
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
0
2
Acquisition indebtedness applicable to line 1 assets..................
2
 
3
Subtract line 2 from line 1d.........................
3
96,224,100
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
1,443,362
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
94,780,738
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
4,739,037
Part X
Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow and do not complete this part.)
1
Minimum investment return from Part IX, line 6..................
1
4,739,037
2a
Tax on investment income for 2024 from Part V, line 5 .......
2a
111,092
b
Income tax for 2024. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
111,092
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
4,627,945
4
Recoveries of amounts treated as qualifying distributions................
4
 
5
Add lines 3 and 4............................
5
4,627,945
6
Deduction from distributable amount (see instructions).................
6
 
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
4,627,945
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
7,742,085
b
Program-related investments—total from Part VIII-B..................
1b
 
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
 
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
 
b
Cash distribution test (attach the required schedule) .................
3b
 
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
7,742,085
Form 990-PF (2024)
Form 990-PF (2024)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2023 		(c)
2023 		(d)
2024
1 Distributable amount for 2024 from Part X, line 7 4,627,945
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......  
b From 2020...... 3,208,150
c From 2021......  
d From 2022......  
e From 2023...... 1,659,539
f Total of lines 3a through e ........ 4,867,689
4Qualifying distributions for 2024 from Part
XI, line 4: right arrow$ 7,742,085
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)........ 		0
d Applied to 2024 distributable amount..... 4,627,945
e Remaining amount distributed out of corpus 3,114,140
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 7,981,829
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) ... 		 
9 Excess distributions carryover to 2025.
Subtract lines 7 and 8 from line 6a ...... 		7,981,829
10 Analysis of line 9:
a Excess from 2020.... 3,208,150
b Excess from 2021....  
c Excess from 2022....  
d Excess from 2023.... 1,659,539
e Excess from 2024.... 3,114,140
Form 990-PF (2024)
Form 990-PF (2024)
Page 10
Part XIII
Private Operating Foundations (see instructions and Part VI-A, question 9)
1a If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2024, enter the date of the ruling ...... right arrow
 
b Check box to indicate whether the organization is a private operating foundation described in section or
2a Enter the lesser of the adjusted net
income from Part I or the minimum
investment return from Part IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2024 (b) 2023 (c) 2022 (d) 2021
         
b 85% (0.85) of line 2a .........          
c Qualifying distributions from Part XI,
line 4 for each year listed ..... 		         
d Amounts included in line 2c not used directly
for active conduct of exempt activities .......... 		         
e Qualifying distributions made directly
for active conduct of exempt activities.
Subtract line 2d from line 2c .... 		         
3 Complete 3a, b, or c for the
alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......          
(2) Value of assets qualifying
under section 4942(j)(3)(B)(i)		          
b “Endowment" alternative test— enter 2/3
of minimum investment return shown in
Part IX, line 6 for each year listed .. 		         
c “Support" alternative test—enter:
(1) Total support other than gross
investment income (interest,
dividends, rents, payments
on securities loans (section
512(a)(5)), or royalties) .... 		         
(2) Support from general public
and 5 or more exempt
organizations as provided in
section 4942(j)(3)(B)(iii).... 		         
(3) Largest amount of support
from an exempt organization		          
(4) Gross investment income          
Part XIV
Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)
1Information Regarding Foundation Managers:
aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
BARBARA VAN ANDEL GABY
RICHARD GABY
bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
Check here right arrow if the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds. If the foundation makes gifts, grants, etc. to individuals or organizations under
other conditions, complete items 2a, b, c, and d. See instructions
aThe name, address, and telephone number or email address of the person to whom applications should be addressed:
bThe form in which applications should be submitted and information and materials they should include:
cAny submission deadlines:
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
Form 990-PF (2024)
Form 990-PF (2024)
Page 11
Part XIV
Supplementary Information (continued)
3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient If recipient is an individual,
show any relationship to
any foundation manager
or substantial contributor
 Foundation
status of
recipient 		Purpose of grant or
contribution 		Amount
Name and address (home or business)
aPaid during the year
CITY OF REFUGE


1300 JOSEPH E BOONE BLVD NW
ATLANTA,GA30314 		N/A PC COMMUNITY SUPPORT 85,000
COMPASSION INTERNATIONAL


12290 VOYAGER PARKWAY
COLORADO SPRINGS,CO80921 		N/A PC CHRISTIAN HUMANITARIAN AID 27,904
GEORGIA CENTER FOR OPPORTUNITY


5051 PEACHTREE CORNERS CIR STE 200
NORCROSS,GA30092 		N/A PC PUBLIC POLICY 262,500
GO TO NATIONS


PO BOX 10305
JACKSONVILLE,FL32247 		N/A PC CHRISTIAN HUMANITARIAN AID 30,000
HUMAN COALITION


PO BOX 5347
FRISCO,TX75035 		N/A PC HUMAN RIGHTS ORGANIZATION 250,000
KEY LIFE MINISTRIES


PO BOX 945000
MAITLAND,FL32794 		N/A PC CHRISTIAN CHARITY 200,000
MANNA SCHOLARSHIP


3305 BRECKENRIDGE BLVD STE 116
DULUTH,GA30096 		N/A PC COMMUNITY SUPPORT 100,000
MOVING PICTURE INSTITUTE


375 GREENWICH STREET
NEW YORK,NY10013 		N/A PC PUBLIC POLICY 30,000
NETWORK OF ENLIGHTENED WOMEN


1360 EAST CAPITOL STREET NE
WASHINGTON,DC20003 		N/A PC PUBLIC POLICY 17,500
ORPHAN HELPERS


727 J CLYDE MORRIS STE D
NEWPORT NEWS,VA23601 		N/A PC CHRISTIAN CHARITY 75,000
PERIMETER CHURCH


9500 MEDLOCK BRIDGE ROAD
DULUTH,GA30097 		N/A PC CHURCH 2,451,385
PIONEERS


10123 WILLIAM CAREY DRIVE
ORLANDO,FL32832 		N/A PC CHRISTIAN HUMANITARIAN AID 12,000
ROMANIAN CHRISTIAN ENTERPRISES


1558 FOREST VILLA LANE
MCLEAN,VA22101 		N/A PC CHRISTIAN CHARITY 25,000
UBORA TZ INC


4575 WEBB BRIDGE ROAD 5487
ALPHARETTA,GA30023 		N/A PC CHRISTIAN HUMANITARIAN AID 135,742
LAZOS INC


3606 DECATUR STREET
DENVER,CO80211 		N/A PC NEXT GENERATION 100,000
UNITED WORLD MISSION


PO BOX 602002
CHARLOTTE,NC28260 		N/A PC NEXT GENERATION 12,000
NATIONAL CENTER OF SEXUAL EXPLOITAT


1201 F STREET NW SUITE 200
WASHINGTON,DC20004 		N/A PC PREVENTION OF SEXUAL EXPLOITATION 100,000
ETHIC'S PUBLIC POLICY CENTER


1730 M STREET NW SUITE 910
WASHINGTON,DC20036 		N/A PC PUBLIC POLICY 200,000
FAMILY LIFE


100 LAKE HART DRIVE
ORLANDO,FL32832 		N/A PC CHRISTIAN CHARITY 200,000
OCSA


1010 NORTH MAIN STREET
SANTA ANA,CA92701 		N/A PC EDUCATION 2,500
CHRISTIAN LEADERS INSTITUTE


17771 WEST SPRING LAKE RD
SPRING LAKE,MI49456 		N/A PC CHRISTIAN CHARITY 100,000
HERITAGE FOUNDATION


214 MASSACHUSETTS AVE NE
WASHINGTON,DC20002 		N/A PC PUBLIC POLICY 1,000,000
METRO ATLANTA COLLECTIVE


2059 LAVISTA RD NE
ATLANTA,GA30329 		N/A PC CHURCH 100,000
THE FUND FOR AMERICAN STUDIES


1706 NEW HAMPSHIRE AVE NW
WASHINGTON,DC20009 		N/A PC PUBLIC POLICY 5,000
THE MOTHER'S ADVOCACY PROJECT


PO BOX 88340
ATLANTA,GA30356 		N/A PC COMMUNITY SUPPORT 150,000
YOUNG AMERICAS FOUNDATION


11480 COMMERCE PARK DR 6TH FLOOR
RESTON,VA20191 		N/A PC YOUTH ORGANIZATION 300,000
A BEACON OF HOPE


2750 OLD ALABAMA RD SUITE 150
JOHNS CREEK,GA30022 		N/A PC CHRISTIAN CHARITY 7,500
CHRIST MEMORIAL CHURCH


595 GRAAFSCHAP RD
HOLLAND,MI49423 		N/A PC CHURCH 500
CONVOY OF HOPE


PO BOX 1125
SPRINGFIELD,MO65801 		N/A PC COMMUNITY SUPPORT 25,000
DAVID'S HOUSE MINISTRIES


2251 HOPE GROVE AVE SW
WYOMING,MI49509 		N/A PC COMMUNITY SUPPORT 230,000
ENCOUNTER FOR CULTURE AND EDUCATION


900 BROADWAY STE 601
NEW YORK,NY10003 		N/A PC EDUCATION 5,000
FOUNDATION FOR INDIVIDUAL RIGHTS IN


510 WALNUT STREET STE 1250
PHILADELPHIA,PA19106 		N/A PC CONSTITUTIONAL FREEDOM 15,000
FREEDOM FOUNDATION


PO BOX 552
OLYMPIA,WA98507 		N/A PC PUBLIC POLICY 5,000
FULLER AVENUE CRS


1239 FULLER AVENUE SE
GRAND RAPIDS,MI49506 		N/A PC CHURCH 500
HOME REPAIRS MINISTRIES


6600 SUGARLOAF PKWY STE 400-241
DULUTH,GA30097 		N/A PC COMMUNITY SUPPORT 10,000
IVOTER GUIDE FOUNDATION AM FAM ASSS


PO DRAWER 2440
TUPELO,MS38803 		N/A PC EDUCATION 30,000
JUDICIAL WATCH


425 THIRD ST SW STE 800
WASHINGTON,DC20024 		N/A PC PUBLIC POLICY 25,000
LAW ENFORCEMENT LEGAL DEFENSE FUND


2560 HUNTINGTON AVENUE STE 203
ALEXANDRIA,VA22303 		N/A PC COMMUNITY SUPPORT 10,000
MAP INTERNATIONAL


4700 GLYNCO PARKWAY
BRUNSWICK,GA31525 		N/A PC COMMUNITY SUPPORT 5,000
MOSAIC COMMUNITY CHURCH


7616 AURORA AVE N
SEATTLE,WA98103 		N/A PC CHURCH 750
PRAGER UNIVERSITY FOUNDATION


3389 SHERIDAN STREET 293
HOLLYWOOD,FL33021 		N/A PC EDUCATION 100,000
RENOVATION CHURCH


1775 WATER PLACE UNIT 3
ATLANTA,GA30339 		N/A PC CHURCH 1,000,000
SCHOOL BOARD FOR ACADEMIC EXCELLENC


300 S RIVERSIDE PLAZA STE 1625
CHICAGO,IL60606 		N/A PC EDUCATION 50,000
SLAVIC GOSPEL ASSOCIATION


6151 COMMONWEALTH DRIVE
LOVES PARK,IL61111 		N/A PC CHRISTIAN CHARITY 30,000
STEM GREENHOUSE


PO BOX 8571
KENTWOOD,MI49518 		N/A PC COMMUNITY SUPPORT 1,000
SUSAN B ANTHONY PRO-LIFE AMERICA ED


2800 SHIRLINGTON RD STE 1200
ARLINGTON,VA22206 		N/A PC COMMUNITY SUPPORT 5,000
THE WINGMAN FOUNDATION


2248 MERIDIAN BLVD STE H
MINDEN,NV89423 		N/A PC VETERANS, FIRST RESPONDERS 25,000
VICTORIA'S FRIENDS INC


345 PEACHTREE IND BLVD STE 1202
SUWANEE,GA30024 		N/A PC PREVENTION OF SEXUAL EXPLOITATION 82,304
VITA GUATAMALA


ATTN LINDA LEE - 4337 ALBA LN
BUFORD,GA30519 		N/A PC CHRISTIAN HUMANITARIAN AID 8,000
WORLD NEWS GROUP


12 ALL SOULS CRESCENT
ASHEVILLE,NC28803 		N/A PC CHRISTIAN CHARITY 100,000
Total .................................right arrow 3a 7,742,085
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 1,760  
4 Dividends and interest from securities .... 901101 15 14 2,411,780  
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 ............ 		901101 3,265 14 5,911,295  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
aOTHER INVESTMENT INCOME 		901101 91 14 114,699  
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 3,371 8,439,534  
13Total. Add line 12, columns (b), (d), and (e)..................
13
8,442,905
(See worksheet in line 13 instructions to verify calculations.)
Part XV-B
Relationship of Activities to the Accomplishment of Exempt Purposes
Line No.
DownArrow 		Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to
the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
instructions.)
Form 990-PF (2024)
Form 990-PF (2024)
Page 13
Part XVI
Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
1
Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
Yes
No
a
Transfers from the reporting foundation to a noncharitable exempt organization of:
(1) Cash...................................
1a(1)
 
No
(2) Other assets.................................
1a(2)
 
No
b
Other transactions:
(1) Sales of assets to a noncharitable exempt organization....................
1b(1)
 
No
(2) Purchases of assets from a noncharitable exempt organization..................
1b(2)
 
No
(3) Rental of facilities, equipment, or other assets.......................
1b(3)
 
No
(4) Reimbursement arrangements...........................
1b(4)
 
No
(5) Loans or loan guarantees.............................
1b(5)
 
No
(6) Performance of services or membership or fundraising solicitations................
1b(6)
 
No
c
Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
1c
 
No
d
If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
(a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
2a
Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
b
If "Yes," complete the following schedule.

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


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


Software ID: 24020490
Software Version: 2024v5.2


Form 990PF - Special Condition Description:
Special Condition Description

TY 2024 AccountingFeesSchedule
Name:
RICHARD & BARBARA GABY FOUNDATION
EIN:
20-2110682
Software ID:
24020490
Software Version:
2024v5.2
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
BRIDGES & DUNN-RANKIN 28,266 7,067 0 0

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

TY 2024 GainLossSaleOtherAssetsSch
Name:
RICHARD & BARBARA GABY FOUNDATION
EIN:
20-2110682
Software ID:
24020490
Software Version:
2024v5.2
Name Date Acquired How Acquired Date Sold Purchaser Name Gross Sales Price Basis Basis Method Sales Expenses Total (net) Accumulated Depreciation
VIA K-1 (VENTURE INVESTMENT ASSOC.)-UBTI 2022-01 Purchase 2024-12   3,265   Cost   3,265  

TY 2024 InvestmentsCorpBondsSchedule
Name:
RICHARD & BARBARA GABY FOUNDATION
EIN:
20-2110682
Software ID:
24020490
Software Version:
2024v5.2
Name of Bond End of Year Book Value End of Year Fair Market Value
INGERSOLL RAND CO 6.443 DUE 11-15-2027 347,917 328,431
SOUTHWEST AIRLS CO 7.375% DUE 03-01-2027 211,344 208,766
BANC 1 CORP 7.75 DEB DUE 07-15-2025 104,005 101,594
COX COMMUNICATIONS 7.625% DUE 06-15-2025 277,337 275,730
UNUM GROUP 3.875% DUE 11-05-2025 150,425 148,766
MANULIFE FINL CORP 4.061% DUE 02-24-2032 201,477 195,072
MIDLAND BK PLC 7.65% DUE 05-01-2025 100,000 100,660
BAC CAP TR XIII PFD HYBRID INC TERM 93,062 82,394
FLOWERS FOODS INC 3.5% DUE 10-01-2026 100,843 97,550
HCA INC 5.25% DUE 06-15-2026 101,693 100,248
UNITED AIRL INC 2019-2A PASS THRU 2.9% 77,060 71,176
WEYERHAEUSER CO DEB 7.375 DUE 03-15-2032 251,515 222,349
BELLSOUTH TELECOMMUNICATIONS INC 6.375 110,510 103,343
EXPRESS SCRIPTS 3.4% DUE 03-01-2027 153,512 144,347
SYSCO CORP 3.3% DUE 07-15-2026 202,309 195,857
WELLS FARGO FIN 4.5% DUE 10-30-2028 161,259 145,135
AMERICAN EXPRESS CO 3.55% 12-31-2049 201,188 192,281
BAC CAPITAL TRUST XIV PFD HYBRID INCOME 199,684 169,898
BROADCOM INC 3.15% DUE 11-15-2025 152,575 148,049
CARDINAL HLTH INC 3.41% DUE 06-15-2027 104,650 96,909
CATERPILLAR FINL 2.4% DUE 08-09-26 153,193 145,121
ENERGY TRANSFER 4.05% DUE 03-15-2025 151,784 149,709
FIRST HORIZON BK MEMPHIS TENN 228,745 199,002
LEGGETT & PLATT FIXED 3.5% 103,834 94,411
MARRIOTT INTL INC NEW 5.75% 102,043 100,201
MPT OPER FIXED 5% DUE 10-15-2027 206,227 168,668
PNC BK N A PITTSBURGH PA MED. TERM 2.7 % 103,620 89,714
PVH CORP 4.625% 102,858 99,516
QUALCOMM INC NT 1.3% 05-20-2028 149,985 134,609
QUEST DIAGNOSTICS 3.45% DUE 06-01-2026 102,722 98,362
SYNOVUS FINL CORP 5.9% 02-07-2029 104,748 102,997
WESTERN DIG CORP 4.75% DUE 02-15-2026 155,260 148,554
AMSOUTH 6.75% DUE 11-01-2025 150,000 151,589
AT&T INC 6.625% DUE 05-15-2029 204,814 211,482
CBS CORP 4% DUE 01-15-2026 146,365 148,367
EOG RES INC 4.15% DUE 01-15-2026 101,211 99,498
EXPEDIA INC DEL 5% DUE 02-15-2026 102,939 100,140
GEORGIA PAC CORP 7.75% DUE 11-15-2029 217,415 224,354
JPMORGAN CHASE & CO 3.782% DUE 02-01-28 183,106 195,774
PHILLIPS 66 3.85% DUE 04-09-2025 148,506 149,581
PNC FINL SVCS 3.9% DUE 04-29-2024 99,613 95,775
REPUBLIC SVCS INC FIXED 3.375% 11-15-27 154,293 145,018
SYNOVUS FINL CORP RT 5.2% DUE 08-11-2025 50,081 49,967
BANK NOVA SCOTIA B C 5.35% 12-07-2026 149,880 151,941
AMERICAN EXPRESS CO 6.489% 10-30-2031 102,181 106,920
AUTOZONE INC FIXED 3.625% DUE 04-15-2025 97,107 99,662
DOLLAR GENERAL CORP 5.2% DUE 07-05-2028 99,570 100,343
DUKE ENERGY 2.95% DUE 12-01-2026 94,945 97,080
ENTERGY LA LLC 2.4% DUE 10-01-2026 160,582 168,477
EQUIFAX INC FIXED 5.1% DUE 12-15-2027 99,321 100,534
EQUIFAX INC 3.25% DUE 06-01-2026 93,600 97,750
ESTEE LAUDER COMPANIES INC 4.375% 145,092 148,087
FORTUNE BRANDS 4% DUE 06-15-2025 97,035 99,602
GENUINE PARTS CO 1.75% 02-01-2025 142,242 149,597
GOLDMAN SACHS GROUP INC 6% 11-30-2028 100,000 98,384
HUBELL INC FIXED 3.15% DUE 08-15-2027 139,707 143,584
PACIFICORP 3.35% DUE 07-01-2025 143,052 148,852
SOUTHN CAL GAS CO 2.6% DUE 06-15-2026 93,845 97,233
SOUTHWESTERN ELEC PWR CO 2.75% 92,099 96,446
BANK OF NOVA SCOTIA B C SR MED THERM NT 100,887 101,742
MACMILLAN BLOEDEL 7.7% DUE 02-15-2026 155,110 154,355
ALLSTATE CORP 5.05% 06-24-2029 199,538 200,971
AMERICAN HONDA FINANCE 5.8% 10-03-2025 150,866 151,139
ASSURANT INC 6.1% 02-27-2026 202,462 201,636
COLBS SOUTHN PWR 6.6% DUE 03-01-2033 161,096 158,889
DUKE ENERGY 3.40% DUE 12-01-2027 89,085 89,559
EVERGY KANS CENT INC 5.9% 11-15-2023 211,162 206,726
GENERAL MILLS INC 4.95% 99,618 97,316
JP MORGAN CHASE & CO 5% DUE 09-20-2034 124,835 117,708
SC ELEC & GAS CO 202,960 199,699
SHELL FIN US INC NT 2.375% 11-07-2029 137,627 134,526
U S BANCORP MEDIUM TERM NTS-BOOK 5.384% 253,574 252,168
UTD AIRLS 2014-1 4% DUE 10-11-2027 186,696 190,451
WASTE MANGEMENT INC 4.8% 03-15-2032 128,669 127,920
WASTE MGMT INC DEL SR NT 4.95% 99,707 100,116
WESTAR ENERGY INC 3.25% DUE 12-01-2025 145,887 148,159
IBM INTERN'L CAPITAL 4.75% 02-05-2031 147,773 148,610
NORTHERN TR CORP FLTG RT 3.375% DUE 191,942 191,919
SOUTHN CO GAS CAP FIXED 1.75% DUE 01-15- 127,299 123,548

TY 2024 InvestmentsGovtObligationsSch
Name:
RICHARD & BARBARA GABY FOUNDATION
EIN:
20-2110682
Software ID:
24020490
Software Version:
2024v5.2
US Government Securities - End of Year Book Value:

1,062,888
US Government Securities - End of Year Fair Market Value:

1,064,107
State & Local Government Securities - End of Year Book Value:


1,579,773
State & Local Government Securities - End of Year Fair Market Value:


1,522,769


TY 2024 InvestmentsOtherSchedule2
Name:
RICHARD & BARBARA GABY FOUNDATION
EIN:
20-2110682
Software ID:
24020490
Software Version:
2024v5.2
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
ARTISAN PARTNERS FDS INC HIGH INCOME AT COST 2,310,495 2,089,712
ISHARES TR RUSSELL 1000 ETF AT COST 10,477,522 17,860,550
VANGUARD INSTITUTIONAL INDEX FUND AT COST 7,826,666 12,637,644
PVTPL SANDANDER REVOLVING AUTO LOAN SER AT COST    
PALMER SQUARE OPPORTUNISTIC INCOME FD AT COST 1,500,000 1,562,136
CAPITAL ONE MULTI-ASSET EX TR 2021-2 NT AT COST 99,457 102,756
STONE RIDGE HIGH YIELD REINSUR. (SHRIX) AT COST 1,000,000 998,885
FCM INTERNATIONAL, LLC AT COST 9,266,037 12,536,100
FCM REAL ESTATE II, LLC AT COST 83,977 38,925
FCM SMALL CAP, LLC AT COST 7,869,456 9,276,534
FCM PRIVATE EQUITY III, LLC AT COST 90,012 1,504,443
METROPOLITAN REAL ESTATE PARTNERS VII AT COST 27,031 17,063
AETHER REAL ASSETS II, L.P. AT COST 57,294 39,457
VENTURE INVESTMENT ASSOCIATES VII LP AT COST 256,378 636,023
FCM EMERGING MARKETS, LLC AT COST 3,486,273 4,588,482
ADABELLE CAPITAL II, LTD AT COST    
FCM ALTERNATIVE II, LLC AT COST 10,238,854 11,776,697

TY 2024 OtherAssetsSchedule
Name:
RICHARD & BARBARA GABY FOUNDATION
EIN:
20-2110682
Software ID:
24020490
Software Version:
2024v5.2
Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
INTEREST RECEIVABLE 172,019 170,493 170,493
OTHER RECEIVABLE   24,461 24,461


TY 2024 OtherDecreasesSchedule
Name:
RICHARD & BARBARA GABY FOUNDATION
EIN:
20-2110682
Software ID:
24020490
Software Version:
2024v5.2
Description Amount
ADABELLE CAP II REDEMPTIONS: C/O BASIS RBGF FOUNDATION 2,257,997


TY 2024 OtherExpensesSchedule
Name:
RICHARD & BARBARA GABY FOUNDATION
EIN:
20-2110682
Software ID:
24020490
Software Version:
2024v5.2
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INVESTMENT INTEREST EXPENSE 304 299    
MISCELLANEOUS EXPENSES 265 265    
NONDEDUCTIBLE EXPS FROM K-1'S 616      
OFFICE EXPENSE 2,374 2,374    


TY 2024 OtherIncomeSchedule2
Name:
RICHARD & BARBARA GABY FOUNDATION
EIN:
20-2110682
Software ID:
24020490
Software Version:
2024v5.2
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
OTHER INVESTMENT INCOME 114,790 114,699  


TY 2024 OtherProfessionalFeesSchedule
Name:
RICHARD & BARBARA GABY FOUNDATION
EIN:
20-2110682
Software ID:
24020490
Software Version:
2024v5.2
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INVESTMENT MANAGEMENT FEES 252,642 252,593 0 0


TY 2024 TaxesSchedule
Name:
RICHARD & BARBARA GABY FOUNDATION
EIN:
20-2110682
Software ID:
24020490
Software Version:
2024v5.2
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FEDERAL TAX EXPENSE 91,092      
FOREIGN TAX PAID 50,930 50,930