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
2023
Open to Public Inspection
For calendar year 2023, or tax year beginning 01-01-2023 , and ending 12-31-2023
Name of foundation
THE ELLEN AND IAN GRAHAM CHARITABLE
FOUNDATION U/A 12-18-2004
Number and street (or P.O. box number if mail is not delivered to street address)248 BAHAMA LANE
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
PALM BEACH, FL334803308
A Employer identification number

55-0896134
B Telephone number (see instructions)

(561) 842-8514
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$66,701,100J 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) 1,792,593
2 Check right arrow.............
3 Interest on savings and temporary cash investments 36,168 36,168  
4 Dividends and interest from securities... 1,808,767 1,696,390  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 1,195,065
b Gross sales price for all assets on line 6a 42,735,660
7 Capital gain net income (from Part IV, line 2)... 1,195,065
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
-41,196 -42,196  
12 Total. Add lines 1 through 11........ 4,791,397 2,885,427  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 325,287 32,529   292,758
14 Other employee salaries and wages......        
15 Pension plans, employee benefits....... 12,195 1,220   10,975
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
61,146 6,115   55,031
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
23,755 11,878   11,877
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
458,417 321,717   136,700
17 Interest............... 37,882 37,882   0
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
202,661 16,880   73,564
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings....... 52,485 16,252   36,233
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
172,922 156,521   16,401
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 1,346,750 600,994   633,539
25 Contributions, gifts, grants paid....... 2,290,503 2,290,503
26 Total expenses and disbursements. Add lines 24 and 25 3,637,253 600,994   2,924,042
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 1,154,144
b Net investment income (if negative, enter -0-) 2,284,433
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2023)
Form 990-PF (2023)
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.............   253,127 253,127
2 Savings and temporary cash investments......... 2,723,095 16,247,680 16,247,680
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) 13,646,758 Click to see attachment
List of Attached Documents:
// Content
9,973,112 		9,748,652
b Investments—corporate stock (attach schedule)....... 26,372,448 Click to see attachment
List of Attached Documents:
// Content
3,500,183 		6,720,976
c Investments—corporate bonds (attach schedule)....... 0 Click to see attachment
List of Attached Documents:
// Content
290,430 		287,218
11 Investments—land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
12 Investments—mortgage loans............. 0 46,478 46,357
13 Investments—other (attach schedule).......... 15,982,439 Click to see attachment
List of Attached Documents:
// Content
31,767,464 		33,364,749
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
0 		Click to see attachment
List of Attached Documents:
// Content
32,341 		Click to see attachment
List of Attached Documents:
// Content
32,341
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 58,724,740 62,110,815 66,701,100
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe right arrow)    
23 Total liabilities (add lines 17 through 22)......... 0 0
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here right arrow
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions...........    
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here right arrow
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........ 58,724,740 62,110,815
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds 0 0
29 Total net assets or fund balances (see instructions)..... 58,724,740 62,110,815
30 Total liabilities and net assets/fund balances (see instructions). 58,724,740 62,110,815
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
58,724,740
2
Enter amount from Part I, line 27a .....................
2
1,154,144
3
Other increases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
3
6,190,994
4
Add lines 1, 2, and 3 ..........................
4
66,069,878
5
Decreases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
5
3,959,063
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
62,110,815
Form 990-PF (2023)
Form 990-PF (2023)
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 GAINS/LOSSES FROM PASSTHROUGH INVESTMENTS      
b PUBLICLY TRADED SECURITIES - CHARLES SCHWAB #7690      
c PUBLICLY TRADED SECURITIES - CHARLES SCHWAB #5229      
d PUBLICLY TRADED SECURITIES - PERSHING #0755      
e PUBLICLY TRADED SECURITIES - CHARLES SCHWAB #7411      
FIR TREE SPECIAL OPPORTUNITIES FUND XII (SPAC)      
PUBLICLY TRADED SECURITIES - MORGAN STANLEY #5078      
ONE68 GLOBAL OFFSHORE FUND      
PUBLICLY TRADED SECURITIES - MORGAN STANLEY #4819      
PUBLICLY TRADED SECURITIES - PERSHING #5767      
PUBLICLY TRADED SECURITIES - CHARLES SCHWAB #2140      
FARADAY CAPITAL OFFSHORE II LP      
CAPITAL GAINS DIVIDENDS P    
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a       -30,782
b 6,172   7,517 -1,345
c 16,611   15,516 1,095
d 114,422   113,526 896
e 291,331   268,813 22,518
646,825   625,000 21,825
1,299,240   1,500,333 -201,093
1,617,319   1,600,000 17,319
4,375,052   4,425,471 -50,419
10,062,439   10,086,768 -24,329
24,272,368   22,866,869 1,405,499
21,613     21,613
12,268     12,268
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       -30,782
b       -1,345
c       1,095
d       896
e       22,518
      21,825
      -201,093
      17,319
      -50,419
      -24,329
      1,405,499
      21,613
      12,268
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 1,195,065
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ................... 		Bracket 3  
Part V
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here right arrow and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions) 1 31,754
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2 0
3 Add lines 1 and 2........................... 3 31,754
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 31,754
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 56,000
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 28,000
d Backup withholding erroneously withheld .......... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 84,000
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
8 793
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 51,453
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow51,453 Refundedright arrow 11 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 4
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. right arrow$ 0(2) On foundation managers.right arrow$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
round bullet By language in the governing instrument, or
round bullet By state legislation that effectively amends the governing instrument so that no mandatory directions
that conflict with the state law remain in the governing instrument? ................
6
 
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 2023 or the taxable year beginning in 2023? 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 arrowNONE
14
The books are in care ofright arrowALEXIS GRAHAM Telephone no.right arrow (917) 822-0057

Located atright arrow248 BAHAMA LANEPALM BEACHFL ZIP+4right arrow33480
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 2023, 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 (2023)
Form 990-PF (2023)
Page 5
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required
File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
Yes
No
1a
During the year did the foundation (either directly or indirectly):
(1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........
1a(1)
 
No
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
1a(3)
 
No
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
Yes
 
(5) Transfer any income or assets to a disqualified person (or make any of either available
for the benefit or use of a disqualified person)? ......................
1a(5)
 
No
(6) Agree to pay money or property to a government official? (Exception. Check "No"
if the foundation agreed to make a grant to or to employ the official for a period
after termination of government service, if terminating within 90 days.) ...............
1a(6)
 
No
b
If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........
1b
 
No
c
Organizations relying on a current notice regarding disaster assistance check here ........right arrow
d
Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
that were not corrected before the first day of the tax year beginning in 2023? .............
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 2023, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2023?....................
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 2023 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 2023.) .....................
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 2023? ..
4b
 
No
Form 990-PF (2023)
Form 990-PF (2023)
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)
Yes
 
(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
 
No
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
Yes
 
If "Yes," attach the statement required by Regulations section 53.4945–5(d). Click to see attachment
List of Attached Documents:
// Content
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
ALEXIS GRAHAM TRUSTEE
2.00 		181,537 12,195 0
248 BAHAMA LANE
PALM BEACH,FL33480
ELLEN GRAHAM TRUSTEE
2.00 		0 0 0
248 BAHAMA LANE
PALM BEACH,FL33480
GREGG S FISHER TRUSTEE
2.00 		0 0 0
248 BAHAMA LANE
PALM BEACH,FL33480
JOHN AUSTIN BRYAN TRUSTEE
2.00 		143,750 0 0
248 BAHAMA LANE
PALM BEACH,FL33480
2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
(a) Name and address of each employee paid more than $50,000 (b) Title, and average
hours per week
devoted to position 		(c) Compensation (d) Contributions to
employee benefit
plans and deferred
compensation 		(e) Expense account,
other allowances
NONE
Total number of other employees paid over $50,000...................right arrow 0
Form 990-PF (2023)
Form 990-PF (2023)
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
BILTMORE FAMILY OFFICE LLC INVESTMENT MANAGEMENT 231,791
500 EAST BLVD
CHARLOTTE,NC28203
PERKINS & SQUIRE LLC PROFESSIONAL SERVICES - CHARITABLE PURPOSE 124,200
157 EAST 86TH STREET SUITE 514
NEW YORK,NY10128
HOLLOW BROOK WEALTH MANAGMENT LLC INVESTMENT MANAGEMENT 79,676
152 BEDFORD ROAD 2ND FLOOR
KATONAH,NY10536
SHEARMAN & STERLING LLP LEGAL 61,146
599 LEXINGTON AVE
NEW YORK,NY10022
Total number of others receiving over $50,000 for professional services.............right arrow0
Part VIII-A
Summary of Direct Charitable Activities
List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
1  
2  
3  
4  
Part VIII-B
Summary of Program-Related Investments (see instructions)
Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
1  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................right arrow0
Form 990-PF (2023)
Form 990-PF (2023)
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
53,680,093
b
Average of monthly cash balances.......................
1b
15,397,260
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
69,077,353
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
0
2
Acquisition indebtedness applicable to line 1 assets..................
2
0
3
Subtract line 2 from line 1d.........................
3
69,077,353
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
1,036,160
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
68,041,193
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
3,402,060
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
3,402,060
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
31,754
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
31,754
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
3,370,306
4
Recoveries of amounts treated as qualifying distributions................
4
1,000
5
Add lines 3 and 4............................
5
3,371,306
6
Deduction from distributable amount (see instructions).................
6
0
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
3,371,306
Part XI
Qualifying Distributions (see instructions)
1
Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
a
Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
1a
2,924,042
b
Program-related investments—total from Part VIII-B..................
1b
0
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
 
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
 
b
Cash distribution test (attach the required schedule) .................
3b
 
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
2,924,042
Form 990-PF (2023)
Form 990-PF (2023)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2022 		(c)
2022 		(d)
2023
1 Distributable amount for 2023 from Part X, line 7 3,371,306
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only....... 0
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2022:
a From 2018...... 324,586
b From 2019...... 719,872
c From 2020...... 870,916
d From 2021...... 240,871
e From 2022...... 217,371
f Total of lines 3a through e ........ 2,373,616
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 2,924,042
a Applied to 2022, but not more than line 2a 0
b Applied to undistributed income of prior years
(Election required—see instructions)..... 		0
c Treated as distributions out of corpus (Election
required—see instructions)........ 		0
d Applied to 2023 distributable amount..... 2,924,042
e Remaining amount distributed out of corpus 0
5 Excess distributions carryover applied to 2023. 447,264 447,264
(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 1,926,352
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		0
c Enter the amount of prior years’ undistributed
income for which a notice of deficiency has
been issued, or on which the section 4942(a)
tax has been previously assessed...... 		0
d Subtract line 6c from line 6b. Taxable amount
—see instructions ........... 		0
e Undistributed income for 2022. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		0
f Undistributed income for 2023. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2024 .......... 		0
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) ....... 		0
8 Excess distributions carryover from 2018 not
applied on line 5 or line 7 (see instructions) ... 		0
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		1,926,352
10 Analysis of line 9:
a Excess from 2019.... 597,194
b Excess from 2020.... 870,916
c Excess from 2021.... 240,871
d Excess from 2022.... 217,371
e Excess from 2023....  
Form 990-PF (2023)
Form 990-PF (2023)
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 2023, 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) 2023 (b) 2022 (c) 2021 (d) 2020
         
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).)
ELLEN GRAHAM
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
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 (2023)
Form 990-PF (2023)
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

AID TO THE CHURCH IN NEED

OFFICE G4 DALZIEL BUILDING 7 SCOTT
STREET
MOTHERWELL   ML1 1PN
UK 		  NC FOR THE SCOTLAND CATHOLIC CONFERENCE PROJECT 31,723

CARFIN LOURDES GROTTO

100 NEWARTHILL ROAD
MOTHERWELL   ML1 5AL
UK 		  NC FOR THE DEVELOPMENT OF THE GLASS CHAPEL AND OTHER PROJECTS 12,689

CELTIC FC FOUNDATION INC

CELTIC PARK
GLASGOW   G40 3RE
UK 		  NC FOR FEEDING AND SUPPORTING FAMILIES IN NEED INSIDE OF CELTIC PARK STADIUM ON CHRISMTAS DAY (PARADISE PIT STOP PROJECT) 15,861

CENTER FOR CREATIVE EDUCATION

2400 METROCENTRE BLVD
WEST PALM BEACH,FL33407 		  PC STRENGTHEN THE ACADEMIC PERFORMANCE OF STUDENTS AND CLASSROOM TEACHERS 25,000

COX SCIENCE CENTER AND AQUARIUM INC

4801 DREHER TRAIL
WEST PALM BEACH,FL33405 		  PC EXCITE CURIOSITY AND FURTHER THE UNDERSTANDING AND APPRECIATION OF SCIENCE AND TECHNOLOGY 100,000

GLADES ACADEMY INC

7368 SR 15
PALM BEACH,FL33480 		  PC OPERATE A CHARTER SCHOOL FOR LOW INCOME FAMILIES IN PAHOKEE, FLORIDA 75,000

HANLEY CENTER FOUNDATION INC

700 SOUTH DIXIE HIGHWAY 103
WEST PALM BEACH,FL33401 		  PC ELIMINATE ADDICTION THROUGH PREVENTION, ADVOCACY, TREATMENT, AND RECOVERY SUPPORT 100,000

HIBERNIAN COMMUNITY FOUNDATION

12 ALBION PLACE
EDINBURGH   EH7 5QG
UK 		  NC FOR FEEDING AND SUPPORTING FAMILIES IN NEED INSIDE OF EASTER ROAD STADIUM ON CHRISTMAS DAY (EASTER ROAD CHRISMTAS PROJECT) 15,861

NETHERHALL EDUCATIONAL ASSOCIATION

231 NITHSDALE ROAD
GLASGOW   G41 5HA
UK 		  NC FOR THE DUNREATH BOYS CLUB MINIBUS PROJECT 12,689

NORTON MUSEUM OF ART INC

1450 S DIXIE HWY
WEST PALM BEACH,FL33401 		  PC TO SUPPORT AND PROMOTE THE FOLLOWING AREAS OF IMPORTANCE AT THE MUSEUM:1. EXHIBITION OF PHOTOGRAPHIC WORKS FROM THE MUSEUM'S PERMANENT COLLECTION AS WELL AS SPECIAL EXHIBITIONS OF WORKS ON LOAN.2. ACQUISITION OF PHOTOGRAPHIC WORKS TO THE MUSEUM'S PERMANENT COLLECTION TO CONTINUE GROWING THE DEPTH AND BREADTH OF ARTISTS AND GENRES.3. CONSERVATION EFFORTS TO ENSURE THE MUSEUM'S PHOTOGRAPHY COLLECTION IS ARCHIVED AND PRESERVED AT THE HIGHEST LEVEL.4. OUTREACH TO AND EDUCATION WITHIN THE PALM BEACH COMMUNITY AND BEYOND TO DEEPEN THE UNDERSTANDING AND IMPORTANCE OF THE MEDIUM OF PHOTOGRAPHY, WHICH SHALL INCLUDE BUT NOT BE LIMITED TO SPONSORING LECTURE SERIES OPPORTUNITIES AND PUBLIC PROGRAMMING WITH LIVE IN-PERSON AND WEB BROADCAST TECH AND A PHOTOGRAPHY EDUCATION PROGRAM FOR STUDENTS.5. SUPPORT THE MUSEUM'S PHOTOGRAPHY CURATOR AND PHOTOGRAPHY DEPARTMENTAL OPERATIONS. 1,400,000

PLUSCARDEN ABBEY

PLUSCARDEN ELGIN
MORAYSHIRE   IV30 8UA
UK 		  NC FOR BUILDING A WOMENS RETREAT CENTER FOR PRAYER AND SPIRITUAL DISCERNMENT 126,890

ROBIN HOOD FOUNDATION INC

1048 SOUTH OCEAN BLVD
PALM BEACH,FL33480 		  PC SUPPORT THE ORGANIZATION'S EXEMPT PURPOSE 5,000

ROMAN CATHOLICE ARCHDIOCESE OF GLASGOW

104 ALBERT ROAD
GLASGOW   G42 8DR
UK 		  NC FOR THE TOYS FOR KIDS PACK AND TOILETRY PACKS FOR MUMS PROJECTS 12,689

SANCTA FAMILIA MEDIA (SFM)

57 HOPE STREET
MOSSEND   ML4 1QA
UK 		  NC FOR THE RELIGIOUS FILMING AND LIVE STREAMING PROJECTS 12,689

SISTERS OF LIFE

38 MONTEBELLO ROAD
SUFFERN,NY10901 		  PC SUPPORT THE ORGANIZATION'S EXEMPT PURPOSE 25,000

SOCIETY FOR THE PROTECTION OF UNBORN CHILDREN (SPUC)

82 UNION STREET
GLASGOW   G1 3QS
UK 		  NC FOR PROJECT TRUTH AND WORK WITH THE SCOTTISH CATHOLIC EDUCATION SERVICE 12,689

THE HISTORICAL SOCIETY OF PALM BEACH COUNTY INC

300 NORTH DIXIE HIGHWAY 471
WEST PALM BEACH,FL33401 		  PC STIMULATE PUBLIC APPRECIATION FOR THE RICH HISTORY AND CULTURAL HERITAGE OF PALM BEACH COUNTY 75,000

THE PALM BEACH POLICE AND FIRE FOUNDATION INC

139 NORTH COUNTY ROAD 26
PALM BEACH,FL33480 		  PC SUPPORT THE PALM BEACH FIRST RESPONDERS AND THE LOCAL COMMUNITY AT LARGE 100,000

THE SCOTTISH CATHOLIC HERITAGE

SOUTH DEESIDE ROAD BLAIR
ABERDEEN   AB12 5YQ
UK 		  NC CATHOLIC NATIONAL ENDOWMENT TRUST 31,723

UNIVERSITY OF FLORIDA FOUNDATION INC

PO BOX 14425
GAINESVILLE,FL32604 		  PC SUPPORT AND ENHANCE THE UNIVERSITY OF FLORIDA 100,000
Total .................................right arrow 3a 2,290,503
bApproved for future payment
Total ................................. right arrow 3b 0
Form 990-PF (2023)
Form 990-PF (2023)
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 36,168  
4 Dividends and interest from securities ....     14 1,808,767  
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 .....     14 35  
8 Gain or (loss) from sales of assets other than
inventory ............ 		    18 1,195,065  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
aGRANT RETURNED 		        1,000
bOTHER INCOME FROM PASSTHROUGH INVESTMENTS     14 -42,231  
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 0 2,997,804 1,000
13Total. Add line 12, columns (b), (d), and (e)..................
13
2,998,804
(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.)
11A CHARITY RETURNED FUNDS DISBURSED IN A PRIOR YEAR
Form 990-PF (2023)
Form 990-PF (2023)
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 SmallBullet
 Firm's EIN SmallBullet
Firm's address SmallBullet


 Phone no.
Form 990-PF (2023)
Additional Data


Software ID:  
Software Version:  


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

Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2023
Name of the organization
THE ELLEN AND IAN GRAHAM CHARITABLE
FOUNDATION U/A 12-18-2004
Employer identification number

55-0896134
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ






Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......... Arrow Bullet $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (2023)
Schedule B (Form 990) (2023) Page 2
Name of organization
THE ELLEN AND IAN GRAHAM CHARITABLE
FOUNDATION U/A 12-18-2004 		Employer identification number
55-0896134
Part I
Contributors
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
1
GRAHAM FAMILY TRUST
 
248 BAHAMA LANE
 
PALM BEACH, FL33480

$ 1,792,593


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)
Schedule B (Form 990) (2023)
Page 3
Name of organization
THE ELLEN AND IAN GRAHAM CHARITABLE
FOUNDATION U/A 12-18-2004 		Employer identification number

55-0896134
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
Schedule B (Form 990) (2023)
Schedule B (Form 990) (2023)
Page 4
Name of organization
THE ELLEN AND IAN GRAHAM CHARITABLE
FOUNDATION U/A 12-18-2004 		Employer identification number

55-0896134
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (2023)
Additional Data


Software ID:  
Software Version:  

TY 2023 AccountingFeesSchedule
Name:
THE ELLEN AND IAN GRAHAM CHARITABLE
 
FOUNDATION U/A 12-18-2004
EIN:
55-0896134
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
RSM US LLP 23,755 11,878   11,877

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

TY 2023 ExpenditureResponsibilityStmt
Name:
THE ELLEN AND IAN GRAHAM CHARITABLE
 
FOUNDATION U/A 12-18-2004
EIN:
55-0896134
Grantee's Name Grantee's Address Grant Date Grant Amount Grant Purpose Amount Expended By Grantee Any Diversion By Grantee? Dates of Reports By Grantee Date of Verification Results of Verification
PLUSCARDEN ABBEY
  		PLUSCARDEN ELGIN MORAYSHIRE IV30
8UA
UK 		2023-12-20 126,890 FOR BUILDING A WOMENS RETREAT CENTER FOR PRAYER AND SPIRITUAL DISCERNMENT 126,890 GRANTEE DIDN'T DIVERT ANY PORTION OF THE FUNDS FROM THE PURPOSE OF THE GRANT 1/3/24, 9/12/24 2024-09-12 THE FOUNDATION VERIFIED ON 09/12/24 REPORT. THE GRANT AMOUNT HAS BEEN FULLY DISBURSED TO THE GRANTEE. THE FOUNDATION WILL VERIFY UNEXPENDED FUNDS UPON RECEIPT OF FUTURE REPORTS.
THE SCOTTISH CATHOLIC HERITAGE COLLECTIONS TRUST
  		SOUTH DEESIDE ROAD BLAIRS ABERDEEN
SCOTLAND AB12 5YQ
UK 		2023-12-21 31,723 FOR THE SCOTTISH CATHOLIC HERITAGE MUSEUM PROJECT 31,723 GRANTEE DIDN'T DIVERT ANY PORTION OF THE FUNDS FROM THE PURPOSE OF THE GRANT 12/31/23 2023-12-31 THE FOUNDATION VERIFIED ON XX/XX/XX REPORT. THE GRANT AMOUNT HAS BEEN FULLY DISBURSED TO THE GRANTEE. THE FOUNDATION WILL VERIFY UNEXPENDED FUNDS UPON RECEIPT OF FUTURE REPORTS.
AID TO THE CHURCH IN NEED - SCOTLAND
  		DALZIEL BUILDING OFFICE G4 7 SCOTT
STREET MOTHERWELL ML1 1PN
UK 		2023-12-20 31,723 FOR THE SCOTLAND CATHOLIC CONFERENCE PROJECT 31,723 GRANTEE DIDN'T DIVERT ANY PORTION OF THE FUNDS FROM THE PURPOSE OF THE GRANT 9/6/24, 12/12/24, 4/10/25 2025-04-10 THE FOUNDATION VERIFIED ON 04/10/25 REPORT. THE GRANT AMOUNT HAS BEEN FULLY DISBURSED TO THE GRANTEE. THE FOUNDATION WILL VERIFY UNEXPENDED FUNDS UPON RECEIPT OF FUTURE REPORTS.
ROMAN CATHOLICE ARCHDIOCESE OF GLASGOW
  		104 ALBERT ROAD GLASGOW G42 8DR
UK 		2023-12-20 12,689 FOR THE TOYS FOR KIDS PACK AND TOILETRY PACKS FOR MUMS PROJECTS 12,689 GRANTEE DIDN'T DIVERT ANY PORTION OF THE FUNDS FROM THE PURPOSE OF THE GRANT 9/3/24, 12/16/24 2024-12-16 THE FOUNDATION VERIFIED ON 12/16/24 REPORT. THE GRANT AMOUNT HAS BEEN FULLY DISBURSED TO THE GRANTEE. THE FOUNDATION WILL VERIFY UNEXPENDED FUNDS UPON RECEIPT OF FUTURE REPORTS.
SOCIETY FOR THE PROTECTION OF UNBORN CHILDREN
  		82 UNION STREET GLASGOW G1 3QS
UK 		2023-12-20 12,689 FOR PROJECT TRUTH AND WORK WITH THE SCOTTISH CATHOLIC EDUCATION SERVICE 12,689 GRANTEE DIDN'T DIVERT ANY PORTION OF THE FUNDS FROM THE PURPOSE OF THE GRANT 9/9/24 2024-09-09 THE FOUNDATION VERIFIED ON 09/09/24 REPORT. THE GRANT AMOUNT HAS BEEN FULLY DISBURSED TO THE GRANTEE. THE FOUNDATION WILL VERIFY UNEXPENDED FUNDS UPON RECEIPT OF FUTURE REPORTS.
NETHERHALL EDUCATIONAL ASSOCIATION
  		231 NITHSDALE ROAD GLASGOW G41 5HA
UK 		2023-12-20 12,689 FOR THE DUNREATH BOYS CLUB MINIBUS PROJECT 12,689 GRANTEE DIDN'T DIVERT ANY PORTION OF THE FUNDS FROM THE PURPOSE OF THE GRANT 12/31/23 2023-12-31 THE FOUNDATION VERIFIED ON 12/31/23 REPORT. THE GRANT AMOUNT HAS BEEN FULLY DISBURSED TO THE GRANTEE. THE FOUNDATION WILL VERIFY UNEXPENDED FUNDS UPON RECEIPT OF FUTURE REPORTS.
SANCTA FAMILIA MEDIA
  		57 HOPE STREET MOSSEND BELLSHILL
ML4 1QA
UK 		2023-12-20 12,689 FOR THE RELIGIOUS FILMING AND LIVE STREAMING PROJECTS 12,689 GRANTEE DIDN'T DIVERT ANY PORTION OF THE FUNDS FROM THE PURPOSE OF THE GRANT 9/9/24 2024-09-09 THE FOUNDATION VERIFIED ON 09/09/24 REPORT. THE GRANT AMOUNT HAS BEEN FULLY DISBURSED TO THE GRANTEE. THE FOUNDATION WILL VERIFY UNEXPENDED FUNDS UPON RECEIPT OF FUTURE REPORTS.
CARFIN LOURDES GROTTO - SCOTLANDS NATIONAL MARIAN SHRINE
  		100 NEWARTHILL ROAD MOTHERWELL ML
5AL
UK 		2023-12-20 12,689 FOR THE DEVELOPMENT OF THE GLASS CHAPEL AND OTHER PROJECTS 12,689 GRANTEE DIDN'T DIVERT ANY PORTION OF THE FUNDS FROM THE PURPOSE OF THE GRANT 10/11/24 2024-10-11 THE FOUNDATION VERIFIED ON 10/11/24 REPORT. THE GRANT AMOUNT HAS BEEN FULLY DISBURSED TO THE GRANTEE. THE FOUNDATION WILL VERIFY UNEXPENDED FUNDS UPON RECEIPT OF FUTURE REPORTS.
CELTIC FC FOUNDATION
  		CELTIC PARK GLASGOW G40 3RE
UK 		2023-12-20 15,861 FOR FEEDING AND SUPPORTING FAMILIES IN NEED INSIDE OF CELTIC PARK STADIUM ON CHRISMTAS DAY (PARADISE PIT STOP PROJECT) 15,861 GRANTEE DIDN'T DIVERT ANY PORTION OF THE FUNDS FROM THE PURPOSE OF THE GRANT 9/23/24 2024-09-23 THE FOUNDATION VERIFIED ON XX/XX/XX REPORT. THE GRANT AMOUNT HAS BEEN FULLY DISBURSED TO THE GRANTEE. THE FOUNDATION WILL VERIFY UNEXPENDED FUNDS UPON RECEIPT OF FUTURE REPORTS.
HIBERNIAN COMMUNITY FOUNDATION LIMITED
  		12 ALBION PLACE EDINBURGH EH7 5QG
UK 		2023-12-20 15,861 FOR FEEDING AND SUPPORTING FAMILIES IN NEED INSIDE OF EASTER ROAD STADIUM ON CHRISTMAS DAY (EASTER ROAD CHRISMTAS PROJECT) 15,861 GRANTEE DIDN'T DIVERT ANY PORTION OF THE FUNDS FROM THE PURPOSE OF THE GRANT 10/4/24 2024-10-04 THE FOUNDATION VERIFIED ON 10/04/24 REPORT. THE GRANT AMOUNT HAS BEEN FULLY DISBURSED TO THE GRANTEE. THE FOUNDATION WILL VERIFY UNEXPENDED FUNDS UPON RECEIPT OF FUTURE REPORTS.

TY 2023 InvestmentsCorpBondsSchedule
Name:
THE ELLEN AND IAN GRAHAM CHARITABLE
 
FOUNDATION U/A 12-18-2004
EIN:
55-0896134
Name of Bond End of Year Book Value End of Year Fair Market Value
ABBOTT LABORATORIES 3.75% DUE 11/30/26 9,110 8,874
ADOBE 3.25% DUE 02/01/25 9,039 8,845
AMERICAN EXPRESS 3.3% DUE 05/03/27 8,854 8,588
APPLE 3.25% DUE 02/23/26 9,027 8,776
ASTRAZENECA 1.75% DUE 05/28/28 11,655 11,628
BANK OF AMERICA VAR DUE 07/22/27 12,682 12,839
BANK OF AMERICA VAR DUE 10/20/32 9,739 9,950
BERKSHIRE HATHAWAY 3.125% DUE 03/15/26 8,970 8,742
BRISTOL-MYERS SQUIBB 1.45% DUE 11/13/30 9,922 9,842
CHEVRON 2.954% DUE 05/16/26 8,883 8,716
CITIGROUP VAR DUE 01/10/28 8,821 8,711
CITIGROUP VAR DUE 01/25/33 11,388 11,069
COMCAST 3.15% DUE 02/15/28 12,620 12,399
GOLDMAN SACHS VAR DUE 09/29/25 11,853 11,797
JPMORGAN CHASE & CO 3.54% DUE .05/01/2028 8,700 8,591
JPMORGAN CHASE & CO VAR DUE 02/04/27 8,080 8,273
JPMORGAN CHASE & CO VAR DUE 07/25/33 7,854 7,876
MERCK & CO 2.15% DUE 12/10/31 11,360 11,122
METLIFE 3.6% DUE 04/10/24 9,032 8,940
MORGAN STANLEY 3.625% DUE 01/20/27 8,836 8,728
NEXTERA ENERGY 2.45% DUE 02/03/32 10,330 10,322
PEPSICO 3% DUE 10/15/27 8,882 8,642
PROLOGIS 2.25% DUE 04/15/30 7,923 7,875
SHELL INTERNATIONAL 3.25% DUE 05/11/2025 9,014 8,846
THE COCA-COLA CO 1.45% DUE 06/01/27 8,253 8,220
TRUIST FINANCIAL VAR DUE 03/02/27 10,939 10,983
UNITEDHEALTH GROUP 3.1% DUE 03/15/26 8,942 8,737
WALMART 3.25% DUE 07/08/29 12,741 12,473
WALT DISNEY CO 2.65% DUE JAN 13, 2031 8,081 8,012
WELLS FARGO & CO 3% DUE 02/19/25 8,900 8,802

TY 2023 InvestmentsCorpStockSchedule
Name:
THE ELLEN AND IAN GRAHAM CHARITABLE
 
FOUNDATION U/A 12-18-2004
EIN:
55-0896134
Name of Stock End of Year Book Value End of Year Fair Market Value
ADOBE 40,415 60,853
AES 43,864 37,018
AIR LIQUIDE 38,513 46,662
AIRBNB 54,069 71,746
ALCON 69,189 75,698
ALPHABET (CLASS C) 172,246 225,488
AMAZON.COM 109,838 167,134
AMERICAN ELECTRIC POWER CO 52,715 47,432
AON 0 2,659,923
APPLE 70,023 112,437
APTIV 87,671 64,240
BANK OF AMERICA 207,797 158,653
BANK OF AMERICA 6% PFD 100,000 99,280
BERKSHIRE HATHAWAY 93,514 106,285
BHP 68,121 74,185
BLACKROCK HEALTH SCIENCE 171,493 177,602
BLACKROCK SCIENCE TECHNOLOGY 157,086 163,607
CENTRUS ENERGY 15,343 22,907
CHART INDUSTRIES 29,222 33,128
CHEVRON 40,344 37,887
COMCAST 113,583 110,809
CONSTELLATION ENERGY 28,972 52,600
DANAHER 100,117 102,715
DELL TECHNOLOGIES 75,895 106,411
EOG RESOURCES 101,392 109,097
EQUINOR 30,374 33,602
EXXON MOBIL 23,370 24,095
FORTIVE CORP DISC 68,524 78,931
GOLDMAN SACHS GROUP 155,065 174,368
HONEYWELL INTERNATIONAL 79,802 97,515
INTERNATIONAL BUSINESS MACHINES 196,798 248,269
JPMORGAN CHASE & CO 6.0% PFD 250,000 253,100
LULULEMON ATHLETICA 32,110 55,219
META PLATFORMS 72,581 143,708
MICROSOFT 112,872 151,168
MIRION TECHNOLOGIES 16,900 17,609
MITSUBISHI HEAVY INDUSTRIES 28,428 34,960
NVIDIA 196,236 247,610
QUANTA SERVICES 21,214 29,349
REXEL SA PARIS 29,664 39,533
TOTALENERGIES 45,633 52,287
VISA 99,190 115,856

TY 2023 InvestmentsGovtObligationsSch
Name:
THE ELLEN AND IAN GRAHAM CHARITABLE
 
FOUNDATION U/A 12-18-2004
EIN:
55-0896134
US Government Securities - End of Year Book Value:

5,689,973
US Government Securities - End of Year Fair Market Value:

5,758,477
State & Local Government Securities - End of Year Book Value:


4,283,139
State & Local Government Securities - End of Year Fair Market Value:


3,990,175


TY 2023 InvestmentsOtherSchedule2
Name:
THE ELLEN AND IAN GRAHAM CHARITABLE
 
FOUNDATION U/A 12-18-2004
EIN:
55-0896134
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
1WS CREDIT INCOME I AT COST 750,000 740,165
AC CARBON CAYMAN LP AT COST 400,000 513,054
ACORE CAPITAL SS AIV FEEDER LP AT COST 613,489 699,209
ADVISORSHARES PURE US CANNABIS ETF AT COST 464,388 167,714
ARK INNOVATION ETF AT COST 328,612 432,053
ARTISAN DEVELOPING WORLD AT COST 158,080 181,167
BLACKSTONE REAL ESTATE INCOME TRUST CLASS I AT COST 205,374 210,301
BLUE OWL CREDIT INCOME AT COST 150,000 159,628
BLUEARC GP EQUITY FUND (QP) AT COST 32,984 49,485
BLUEARC TECHNOLOGY OPPORTUNITY FUND (QP) AT COST 110,186 123,013
BRIGHT MEADOW AGENCY MBS OFFSHORE FUND AT COST 1,300,000 1,549,981
COLUMBIA STRATEGIC INCOME AT COST 1,907 17,134
CONTEXT PARTNERS OFFSHORE AT COST 1,400,000 1,586,878
CROSSINGBRIDGE LOW DURATION HIGH YIELD FUND AT COST 1,570,000 1,569,088
ECP V-B LP AT COST 177,924 228,897
EVENTIDE HEALTHCARE AND LIFE SCIENCES I AT COST 610,000 708,209
FEDERATED HERMES INTERMEDIATE CORP BD IS AT COST 2,612,500 2,630,038
FIRST EAGLE CR OPPORTUNITIES FD I AT COST 400,000 404,236
GLOBAL X CYBERSECURITY ETF AT COST 250,027 248,402
GMO QUALITY FUND AT COST 74,000 76,240
GREYWOLF CONTAINERSHIP OPPORTUNITIES OFFSHORE FUND II AT COST 597,657 635,986
HARBERT STONEVIEW OFFSHORE FUND AT COST 137,795 88,005
IBEX MOBILITY REVOLUTION FUND (OFFSHORE) AT COST 387,258 138,231
IKARIAN HEALTHCARE OFFSHORE FUND AT COST 800,000 1,420,894
ISHARES GLOBAL CLEAN ENERGY ETF AT COST 315,181 263,444
ISHARES GOLD ETF AT COST 1,123,254 1,206,066
ISHARES TR LATIN AMER 40 ETF AT COST 14,229 16,274
LAND AND BUILDINGS OFFSHORE FUND AT COST 800,000 787,525
LORD ABBETT SHORT DURATION INCOME FD AT COST 1,750,000 1,731,964
MANOLE FINTECH FUND LP AT COST 963,705 1,033,044
MARSHFIELD CONCENTRATED OPPORTUNITIES FUND AT COST 74,000 92,183
MEASURE 8 FULL SPECTRUM FUND LP AT COST 600,000 279,221
MORGAN STANLEY PORTFOLIO GLOBAL BATTERY ECONOMY CASH AT COST 498,330 424,951
NAPIER PARK DEEP VALUE CREDIT FUND II AT COST 763,686 914,199
NATIONWIDE AMUNDI STRATEGIC INCOME AT COST 744,525 725,327
OLD ORCHARD CREDIT FUND AT COST 600,000 680,549
OSAGE UNIVERSITY PARTNERS IV LP AT COST 19,444 15,982
PE PREMIER GA MAP OFFSHORE FEEDER LP AT COST 338,379 337,980
PERFORMANCE VENTURE CAPITAL V LP AT COST 46,336 50,113
PIMCO INCOME AT COST 625,000 606,466
PRIMARY WAVE MUSIC IP FUND 3 LP AT COST 825,751 1,038,087
REGAN TOTAL RETURN INCOME AT COST 2,131,575 2,078,922
ROBOCAP PARTNERS OFFSHORE LP AT COST 1,200,000 1,328,368
SPDR NYSE TECHNOLOGY ETF AT COST 187,151 246,382
SPDR S&P SEMICONDUCTOR ETD AT COST 193,773 213,551
THE EVOLUTION TECHNOLOGY FUND III LP AT COST 318,822 386,687
THORA CAPITAL FUND II OFFSHORE AT COST 414,085 470,806
TRAVELLER CAPITAL PARTNERS IV LP AT COST 166,103 325,211
VANECK TR OIL SERVICES ETF AT COST 39,283 43,333
VANGUARD REIT ETF AT COST 41,359 45,505
VANGUARD SHORT-TERM FEDERAL FUND AT COST 2,250,000 2,242,251
WESTWOOD SALIENT SELECT AT COST 721,490 701,694
WORLD GOLD TR SPDR GOLD MINISHARES TR AT COST 469,822 500,656

TY 2023 LegalFeesSchedule
Name:
THE ELLEN AND IAN GRAHAM CHARITABLE
 
FOUNDATION U/A 12-18-2004
EIN:
55-0896134
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
SHEARMAN & STERLING LLP 61,146 6,115   55,031


TY 2023 OtherAssetsSchedule
Name:
THE ELLEN AND IAN GRAHAM CHARITABLE
 
FOUNDATION U/A 12-18-2004
EIN:
55-0896134
Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
FIR TREE SPECIAL OPPORTUNITIES FUND XII - PROCEEDS HOLDBACK 0 32,341 32,341


TY 2023 OtherDecreasesSchedule
Name:
THE ELLEN AND IAN GRAHAM CHARITABLE
 
FOUNDATION U/A 12-18-2004
EIN:
55-0896134
Description Amount
SECURITIES TRANSFERRED TO ELLEN AND IAN GRAHAM FOUNDATION INC 3,234,068
CASH TRANSFERRED TO ELLEN AND IAN GRAHAM FOUNDATION INC 604,619
BASIS > FMV SECURITIES TRANSFERRED TO NORTON MUSEUM 120,376


TY 2023 OtherExpensesSchedule
Name:
THE ELLEN AND IAN GRAHAM CHARITABLE
 
FOUNDATION U/A 12-18-2004
EIN:
55-0896134
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FILING FEES 61 0   61
INSURANCE 9,538 0   9,538
SHIPPING 2,105 0   2,105
OFFICE EXPENSES 4,697 0   4,697
INVESTMENT EXPENSES 31,358 31,358   0
PORTFOLIO DEDUCTIONS FROM PASSTHROUGH INVESTMENTS 125,163 125,163   0


TY 2023 OtherIncomeSchedule2
Name:
THE ELLEN AND IAN GRAHAM CHARITABLE
 
FOUNDATION U/A 12-18-2004
EIN:
55-0896134
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
MISCELLANEOUS INCOME - PERSHING #0755 35 35 35
GRANT RETURNED 1,000   1,000
OTHER INCOME FROM PASSTHROUGH INVESTMENTS -42,231 -42,231 -42,231


TY 2023 OtherIncreasesSchedule
Name:
THE ELLEN AND IAN GRAHAM CHARITABLE
 
FOUNDATION U/A 12-18-2004
EIN:
55-0896134
Description Amount
COST BASIS ADJUSTMENTS 6,190,994


TY 2023 OtherProfessionalFeesSchedule
Name:
THE ELLEN AND IAN GRAHAM CHARITABLE
 
FOUNDATION U/A 12-18-2004
EIN:
55-0896134
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
PERKINS & SQUIRE 124,200 0   124,200
EVGENI MITKOV 12,500 0   12,500
ANNUAL RESEARCH SERVICES 10,000 10,000   0
INVESTMENT MANAGEMENT FEES - CHARLES SCHWAB 231,916 231,916   0
INVESTMENT MANAGEMENT FEES - PERSHING 79,676 79,676   0
INVESTMENT MANAGEMENT FEES - MORGAN STANLEY 125 125   0


TY 2023 TaxesSchedule
Name:
THE ELLEN AND IAN GRAHAM CHARITABLE
 
FOUNDATION U/A 12-18-2004
EIN:
55-0896134
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FEDERAL EXCISE TAX 112,217 0   0
FOREIGN TAX PAID ON INVESTMENTS 8,706 8,706   0
PAYROLL TAX 81,738 8,174   73,564