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
DR AND MRS BERNHARD BOECKER FOUNDATION
CHARITABLE TRUST
Number and street (or P.O. box number if mail is not delivered to street address)5129 WILLOW LINKS
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
SARASOTA, FL34235
A Employer identification number

86-6473047
B Telephone number (see instructions)

C right arrow
G Check all that apply:

D 1. Foreign organizations, check here............. right arrow
2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow
E right arrow
H Check type of organization:
F right arrow
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)right arrow$7,293,807J 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... 159,349 159,349 159,349
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 265,550
b Gross sales price for all assets on line 6a 1,153,421
7 Capital gain net income (from Part IV, line 2)... 265,550
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........ 424,899 424,899 159,349
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 65,729      
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
4,000      
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
52,213      
17 Interest...............        
18 Taxes (attach schedule) (see instructions)...        
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
746      
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 122,688 0   0
25 Contributions, gifts, grants paid....... 267,186 267,186
26 Total expenses and disbursements. Add lines 24 and 25 389,874 0   267,186
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 35,025
b Net investment income (if negative, enter -0-) 424,899
c Adjusted net income (if negative, enter -0-)... 159,349
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    
2 Savings and temporary cash investments......... 401,286 747,364 747,364
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) 63,222 Click to see attachment
List of Attached Documents:
// Content
62,167 		58,563
b Investments—corporate stock (attach schedule)....... 2,459,279 Click to see attachment
List of Attached Documents:
// Content
2,162,482 		3,712,024
c Investments—corporate bonds (attach schedule)....... 876,804 Click to see attachment
List of Attached Documents:
// Content
760,300 		703,530
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).......... 1,675,209 Click to see attachment
List of Attached Documents:
// Content
1,769,624 		2,072,326
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) 5,475,802 5,501,937 7,293,807
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe right arrow)    
23 Total liabilities (add lines 17 through 22).........   0
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here right arrow
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions...........    
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here right arrow
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........ 5,475,802 5,501,937
27 Paid-in or capital surplus, or land, bldg., and equipment fund    
28 Retained earnings, accumulated income, endowment, or other funds    
29 Total net assets or fund balances (see instructions)..... 5,475,802 5,501,937
30 Total liabilities and net assets/fund balances (see instructions). 5,475,802 5,501,937
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
5,475,802
2
Enter amount from Part I, line 27a .....................
2
35,025
3
Other increases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
3
341
4
Add lines 1, 2, and 3 ..........................
4
5,511,168
5
Decreases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
5
9,231
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
5,501,937
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 ST COVERED P 2024-01-01 2024-12-31
b LT COVERED P 2021-01-01 2024-12-31
c ALPHABET INC A P 2020-04-05 2024-07-10
d AXA ADS P 2021-05-05 2024-03-07
e COCA-COLA P 2020-04-05 2024-07-26
FHLMC P 2021-05-07 2024-12-15
FNMA POOL MA4048 P 2021-05-07 2024-12-25
FNMA POOL MA4121 P 2021-05-07 2024-12-25
ING GROEP P 2021-05-05 2024-03-07
JPMORGAN CHASE P 2020-04-05 2024-06-21
MCDONALDS P 2020-04-05 2024-07-26
STARBUCKS P 2021-05-05 2024-07-26
WEYERHAEUSER P 2020-04-05 2024-04-22
capital gain distribution P 2021-04-01 2024-12-31
(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 272,401   310,437 -38,036
b 595,230   421,464 173,766
c 22,836   6,768 16,068
d 217   162 55
e 49,140   35,688 13,452
424   457 -33
122   130 -8
61   65 -4
439   390 49
41,354   20,162 21,192
105,383   66,450 38,933
3,726   5,701 -1,975
40,004   19,997 20,007
22,084     22,084
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       -38,036
b       173,766
c       16,068
d       55
e       13,452
      -33
      -8
      -4
      49
      21,192
      38,933
      -1,975
      20,007
      22,084
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 2 265,550
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 -38,036
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 5,906
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 5,906
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 5,906
6 Credits/Payments:
a 2024 estimated tax payments and 2023 overpayment credited to 2024 6a 2,400
b Exempt foreign organizations—tax withheld at source...... 6b  
c Tax paid with application for extension of time to file (Form 8868)... 6c  
d Backup withholding erroneously withheld .......... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 2,400
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8  
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9 3,506
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10  
11 Enter the amount of line 10 to be: Credited to 2025 estimated taxright arrow0 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
 
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
 
No
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 arrowFL
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 arrowELSBETH WASKOM Telephone no.right arrow (941) 685-3950

Located atright arrow5129 WILLOW LINKSSARASOTAFL ZIP+4right arrow34235
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
ELSBETH WASKOM Trustee
5.00 		65,729    
5129 willow links
sarasota,FL34235
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
NONE
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
0
b
Average of monthly cash balances.......................
1b
0
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
0
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
0
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
0
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
0
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
0
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
 
2a
Tax on investment income for 2024 from Part V, line 5 .......
2a
5,906
b
Income tax for 2024. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
5,906
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
5,906
4
Recoveries of amounts treated as qualifying distributions................
4
 
5
Add lines 3 and 4............................
5
5,906
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
0
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
267,186
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
267,186
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 0
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......  
c From 2021...... 2,377
d From 2022...... 370,613
e From 2023...... 348,152
f Total of lines 3a through e ........ 721,142
4Qualifying distributions for 2024 from Part
XI, line 4: right arrow$ 267,186
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.....  
e Remaining amount distributed out of corpus 267,186
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 5 988,328
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 ...... 		988,328
10 Analysis of line 9:
a Excess from 2020....  
b Excess from 2021.... 2,377
c Excess from 2022.... 370,613
d Excess from 2023.... 348,152
e Excess from 2024.... 267,186
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
MOTE MARINE LAB


1600 KEN THOMPSON PARKWAY
VENICE,FL34236 		NONE PC CHARITY 25,000
DULUTH SUPERIOR AREA COMM FD


324 W SUPERIOR ST STE 700
DULUTH,MN55802 		NONE PC CHARITY 85,730
HARTLEY NATURE CENTER


3001 WOODLAND AVE
DULUTH,MN55803 		NONE PC CHARITY 65,728
THE DEPOT FOUNDATION


230 WEST SUPERIOR ST 432
DULUTH,MN55802 		NONE PC CHARITY 65,728
THE CIRCUS CONSERVATORY


2075 Bahia Vista St
Sarasota,FL34239 		NONE PC CHARITY 15,000
POODLE POOCH RESCUE


1742 S Woodland Blvd 428
DELAND,FL32720 		NONE PC CHARITY 5,000
DULUTH SUPERIOR SYMPHONY ORCHESTRA


506 West Michigan Street Suite 7
DULUTH,MN55802 		NONE PC CHARITY 5,000
Total .................................right arrow 3a 267,186
bApproved for future payment
Total ................................. right arrow 3b  
Form 990-PF (2024)
Form 990-PF (2024)
Page 12
Part XV-A
Analysis of Income-Producing Activities
Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
Related or exempt
function income
(See instructions.)
1Program service revenue: (a)
Business code 		(b)
Amount 		(c)
Exclusion code 		(d)
Amount
a
b
c
d
e
f
gFees and contracts from government agencies          
2 Membership dues and assessments ....          
3 Interest on savings and temporary cash
investments ........... 		         
4 Dividends and interest from securities ....     14 159,349  
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 ............ 		        265,550
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) ..   159,349 265,550
13Total. Add line 12, columns (b), (d), and (e)..................
13
424,899
(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: 2024v5.1


Form 990PF - Special Condition Description:
Special Condition Description

TY 2024 AccountingFeesSchedule
Name:
DR AND MRS BERNHARD BOECKER FOUNDATION
 
CHARITABLE TRUST
EIN:
86-6473047
Software ID:
24020490
Software Version:
2024v5.1
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
RGR 4,000 0 0 0

TY 2024 InvestmentsCorpBondsSchedule
Name:
DR AND MRS BERNHARD BOECKER FOUNDATION
 
CHARITABLE TRUST
EIN:
86-6473047
Software ID:
24020490
Software Version:
2024v5.1
Name of Bond End of Year Book Value End of Year Fair Market Value
CITIGROUP INC FIX    
BANK OF NY MELLON 13,033 12,917
BLUE OWL CAP(FORMER OWL ROCK CAPITAL) 100,575 100,813
MORGAN STANLEY BD 13,375 13,118
BP CAPITAL MKTS 13,539 12,687
SOUTHWESTERN ELEC PWR 106,123 98,242
BIOGEN 98,176 86,753
PHILLIPS 66 96,128 85,005
JP MORGAN CHASE 20,145 17,707
AON CORP 96,683 83,272
BANK OF AMERICA 96,069 81,257
ANHEUSER-BUSCH INBEV FIN 11,931 9,256
GOLDMAN SACHS GRP    
PHILIP MORRIS INTNL BD 94,523 102,503

TY 2024 InvestmentsCorpStockSchedule
Name:
DR AND MRS BERNHARD BOECKER FOUNDATION
 
CHARITABLE TRUST
EIN:
86-6473047
Software ID:
24020490
Software Version:
2024v5.1
Name of Stock End of Year Book Value End of Year Fair Market Value
ABBOTT LABS 60,182 84,833
ABBVIE INC 59,852 142,160
ADVANCED MICRO DEVICES 54,621 54,355
ALLSTATE CORP    
ALPHABET INC CL A 65,719 170,370
ALPHABET NC CL C    
AMAZON 145,206 210,614
AMERICAN INTL GP INC    
AMERICAN ELEC POWER    
AMERICAN WATER WORKS 82,399 87,143
APOLLO GLOBAL MGT    
APPLE INC 66,232 112,689
APPLIED MATERIALS INC 9,334 12,197
AXA ADS    
BERKSHIRE HATHAWAY 28,418 45,328
BHP GROUP    
BOEING 48,460 61,950
CHEVRON 92,532 86,904
CHIPOTLE MEX GRILL    
THE CIGNA CORP 18,718 19,330
CINTAS 4,562 9,500
COCA COLA 58,317 77,825
CONOCOPHILLIPS 10,290 18,743
CONSTELLATION BRANDS INC    
DOW INC 18,918 23,917
DUKE ENERGY 73,928 101,060
EMERSON ELECTRIC 28,757 74,358
EQUITABLE HLDINGS 7,002 9,481
FIDELITY NATL FIN    
FIRSTENERGY CORP    
FREEPORT MCMORAN    
GALLAGHER ARTHUR J & CO    
GILDAN ACTIVEWEAR    
HARTFORD FIN SVCS    
HILTON WORLDWIDE HLDS 5,134 10,134
HUMANA INC    
HUNTINGTON INGALLS IND    
ING GROEP NV ADR    
INTUIT INC 5,954 9,428
IQVIA HOLDINGS    
JEFFERIES FINL GRP    
JP MORGAN CHASE 52,885 143,826
L OREAL CO ADR    
LABORATORY CP AMER HLDS    
LINDE PLC 11,770 14,653
LOWES CORP 53,219 151,042
LULULEMONATHLETICA    
MARATHON PETRO 16,943 27,900
MARRIOTT INTL INC 9,614 41,841
MASCO CORP 11,589 16,324
MASTERCARD INC    
MCDONALDS CORP    
MICROSOFT CORP 129,898 189,675
MOODYS CORP    
MSCI INC    
NEXTERA ENERGY 113,892 143,380
NOVO NORDISH A/S ADR    
NVDIA CORP 46,430 335,725
PAYPAL HLDINGS    
PROCTER & GAMBLE 92,448 134,120
PUBLIC SERVICE ENTEREPRISE GP 6,766 9,209
QUALCOMM INC    
QUANTA SVCS 10,446 33,817
RTX CORP(FOMRER RAYTHEON) 71,838 115,720
RELX PLC SPN ADR    
RIO TINTO PLC SPON ADR    
ROSS STORES    
SANOFI ADR    
SCHNEIDER ELEC SA UNSP ADR    
SERVICENOW INC 7,249 15,902
SIEMENS AKTIENGESELLSCHAFT    
SKECHERS USA 7,233 9,952
STARBUCKS CORP WASH    
TE CONNECTIVITY LTD    
TJX COS INC 43,347 120,810
TOKYO ELECTRON LTD UNSPON ADR    
TOTALENERGIES SE SPON ADS    
UNITEDHEALTH GP 6,556 8,094
WALMART 48,232 108,420
WELLS FARGO 11,505 17,630
WELLTOWER INC    
WEYERHAEUSER CO    
WILLIAMS CO INC 25,407 37,830
YUM BRANDS 19,942 40,248
ZOETIS INC    
ELEVANCE HEALTH    
TARGA RESOURCES 38,503 89,250
ANHEUSER BUSCH INBEV SA    
CHENIERE ENERGY 68,905 85,948
CROWDSTRIKE HLDGS 72,306 136,864
NORTHROP GRUMMAN CP    
PHILIP MORRIS INTL 25,081 31,291
ELI LILLY& CO 121,029 123,520
EXXON MOBIL CORP 44,791 43,028
PALO ALTO NETWORKS 50,123 63,686

TY 2024 InvestmentsGovtObligationsSch
Name:
DR AND MRS BERNHARD BOECKER FOUNDATION
 
CHARITABLE TRUST
EIN:
86-6473047
Software ID:
24020490
Software Version:
2024v5.1
US Government Securities - End of Year Book Value:

62,167
US Government Securities - End of Year Fair Market Value:

58,563
State & Local Government Securities - End of Year Book Value:


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


 


TY 2024 InvestmentsOtherSchedule2
Name:
DR AND MRS BERNHARD BOECKER FOUNDATION
 
CHARITABLE TRUST
EIN:
86-6473047
Software ID:
24020490
Software Version:
2024v5.1
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
COLUMBIA OVERESEAS VALUE INST AT COST 43,490 47,660
INVESCO NASDAQ 100 ETF AT COST 115,285 210,450
VANGUARD MID-CAP ETF INDX AT COST 53,264 68,674
VANGUARD S&P 500 ETF AT COST 117,548 161,643
VANGUARD ST BND AT COST 101,894 104,315
VANGUARD INT DIV APP INDX AT COST 46,923 49,994
SPDR S&P 600 SM CAP GRWTH AT COST 85,267 99,385
VANGUARD S&P 500 GRWTH ETF AT COST 104,415 146,424
AMERICAN BD FD OF AMER AT COST 187,203 189,428
AMERICAN WA MUTUAL F2 AT COST 159,962 175,047
ARTISAN HI INC ADV AT COST 141,507 145,258
PRINCIPAL MIDCAP INST AT COST 134,396 161,075
UNITED STATES COMMODITY INDEX AT COST 55,802 56,083
ISHARES MSCI EAFE ETF AT COST 32,960 37,805
ISHARES MSCI EMERGING MKT ETF AT COST 22,680 25,092
BK OF SAN FRAN CD AT COST    
MARTHA VINEYARD BJ CD AT COST    
HERITAGE BK OZARKS AT COST    
TRANPORTATION AL CD; AT COST 99,900 100,394
ISHARES SEMICONDUCTOR ETF AT COST 66,580 70,034
ISHARES US INFASTRUCTURE ETF AT COST 33,448 37,032
VANGUARD MEGA CAP GROWTH ETF AT COST 67,115 85,853
ZIONS BANCORP NATL ASSN 4.45 2025 AT COST 99,985 100,680

TY 2024 OtherDecreasesSchedule
Name:
DR AND MRS BERNHARD BOECKER FOUNDATION
 
CHARITABLE TRUST
EIN:
86-6473047
Software ID:
24020490
Software Version:
2024v5.1
Description Amount
accrued interest paid 5,538
bond premium 3,665
cap adj 28


TY 2024 OtherExpensesSchedule
Name:
DR AND MRS BERNHARD BOECKER FOUNDATION
 
CHARITABLE TRUST
EIN:
86-6473047
Software ID:
24020490
Software Version:
2024v5.1
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FOREIGN TAX PAID 746      


TY 2024 OtherIncreasesSchedule
Name:
DR AND MRS BERNHARD BOECKER FOUNDATION
 
CHARITABLE TRUST
EIN:
86-6473047
Software ID:
24020490
Software Version:
2024v5.1
Description Amount
RETURN OF PRINCIPAL-NON DIV DIST 341


TY 2024 OtherProfessionalFeesSchedule
Name:
DR AND MRS BERNHARD BOECKER FOUNDATION
 
CHARITABLE TRUST
EIN:
86-6473047
Software ID:
24020490
Software Version:
2024v5.1
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INVESTMENT ADVISOR FEES-TAXABLE INCOME 52,213 0 0 0