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
SIGMA GAMMA FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address)PO BOX 36373
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
GROSSE POINTE FARMS, MI48236
A Employer identification number

38-6074066
B Telephone number (see instructions)

(586) 772-8100
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$4,095,229J 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) 13,315
2 Check right arrow.............
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities... 83,284 83,284  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 285,462
b Gross sales price for all assets on line 6a 2,861,728
7 Capital gain net income (from Part IV, line 2)... 285,462
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........ 382,061 368,746  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0 0   0
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
4,600 0   0
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
30,491 30,491   0
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
6,515 815   0
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
201 0   0
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 41,807 31,306   0
25 Contributions, gifts, grants paid....... 186,880 186,880
26 Total expenses and disbursements. Add lines 24 and 25 228,687 31,306   186,880
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 153,374
b Net investment income (if negative, enter -0-) 337,440
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2024)
Form 990-PF (2024)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.) 		Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing.............      
2 Savings and temporary cash investments......... 124,980 96,577 96,577
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) 221,143 Click to see attachment
List of Attached Documents:
// Content
294,850 		298,965
b Investments—corporate stock (attach schedule)....... 2,314,316 Click to see attachment
List of Attached Documents:
// Content
2,206,862 		2,804,366
c Investments—corporate bonds (attach schedule)....... 590,170 Click to see attachment
List of Attached Documents:
// Content
714,211 		709,972
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).......... 75,704 Click to see attachment
List of Attached Documents:
// Content
167,187 		185,349
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) 3,326,313 3,479,687 4,095,229
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........ 2,395,393 2,395,393
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds 930,920 1,084,294
29 Total net assets or fund balances (see instructions)..... 3,326,313 3,479,687
30 Total liabilities and net assets/fund balances (see instructions). 3,326,313 3,479,687
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
3,326,313
2
Enter amount from Part I, line 27a .....................
2
153,374
3
Other increases not included in line 2 (itemize) right arrow
3
0
4
Add lines 1, 2, and 3 ..........................
4
3,479,687
5
Decreases not included in line 2 (itemize) right arrow
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
3,479,687
Form 990-PF (2024)
Form 990-PF (2024)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)		 (b)
How acquired
P—Purchase
D—Donation 		(c)
Date acquired
(mo., day, yr.) 		(d)
Date sold
(mo., day, yr.)
1 a PUBLICLY TRADED SECURITIES      
b
c
d
e
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a 2,861,728   2,576,266 285,462
b
c
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69 		(j)
Adjusted basis
as of 12/31/69 		(k)
Excess of col. (i)
over col. (j), if any
a       285,462
b
c
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 285,462
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 4,690
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 4,690
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 4,690
6 Credits/Payments:
a 2024 estimated tax payments and 2023 overpayment credited to 2024 6a 4,000
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld .......... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 4,000
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8 0
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9 690
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 arrow   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$ 0(2) On foundation managers.right arrow$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
round bullet By language in the governing instrument, or
round bullet By state legislation that effectively amends the governing instrument so that no mandatory directions
that conflict with the state law remain in the governing instrument? ................
6
Yes
 
7
Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
and Part XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrowMI
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 arrowCOHEN CO ADVISORY LLC Telephone no.right arrow (586) 772-8100

Located atright arrow21420 GREATER MACK AVENUEST CLAIR SHORESMI ZIP+4right arrow48080
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........right arrow
and enter the amount of tax-exempt interest received or accrued during the year ........right arrow
15
 
16 At any time during calendar year 2024, did the foundation have an interest in or a signature or other authority over YesNo
a bank, securities, or other financial account in a foreign country? .................
16   No
See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country right arrow
Form 990-PF (2024)
Form 990-PF (2024)
Page 5
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required
File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
Yes
No
1a
During the year did the foundation (either directly or indirectly):
(1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........
1a(1)
 
No
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
1a(3)
 
No
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
 
No
(5) Transfer any income or assets to a disqualified person (or make any of either available
for the benefit or use of a disqualified person)? ......................
1a(5)
 
No
(6) Agree to pay money or property to a government official? (Exception. Check "No"
if the foundation agreed to make a grant to or to employ the official for a period
after termination of government service, if terminating within 90 days.) ...............
1a(6)
 
No
b
If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........
1b
 
 
c
Organizations relying on a current notice regarding disaster assistance check here ........right arrow
d
Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
that were not corrected before the first day of the tax year beginning in 2024? .............
1d
 
No
2
Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
a
At the end of tax year 2024, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2024?....................
2a
 
No
If "Yes," list the years right arrow20, 20, 20, 20
b
Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
(relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
to all years listed, answer "No" and attach statement—see instructions.) ..............
2b
 
 
c
If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
right arrow20, 20, 20, 20
3a
Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
any time during the year? ..............................
3a
 
No
b
If "Yes," did it have excess business holdings in 2024 as a result of (1) any purchase by the foundation
or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
if the foundation had excess business holdings in 2024.) .....................
3b
 
 
4a
Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
4a
 
No
b
Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2024? ..
4b
 
No
Form 990-PF (2024)
Form 990-PF (2024)
Page 6
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required (continued)
5a
During the year did the foundation pay or incur any amount to:
Yes
No
(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........
5a(1)
 
No
(2) Influence the outcome of any specific public election (see section 4955); or to carry
on, directly or indirectly, any voter registration drive? ....................
5a(2)
 
No
(3) Provide a grant to an individual for travel, study, or other similar purposes? .............
5a(3)
 
No
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
 
No
(5) Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals? .............
5a(5)
 
No
b
If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........
5b
 
 
c
Organizations relying on a current notice regarding disaster assistance check .........right arrow
d
If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
tax because it maintained expenditure responsibility for the grant? .................
5d
 
 
If "Yes," attach the statement required by Regulations section 53.4945–5(d).
6a
Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
a personal benefit contract? .............................
6a
 
No
b
Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
6b
 
No
If "Yes" to 6b, file Form 8870.
7a
At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
7a
 
No
b
If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....
7b
 
 
8
Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
excess parachute payment during the year? .........................
8
 
No
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors
1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
(a) Name and address (b) Title, and average
hours per week
devoted to position 		(c) Compensation
 (If not paid, enter
-0-) 		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
other allowances
MRS JOHN B WARREN JR DIRECTOR
1.00 		0 0 0
PO BOX 36373
GROSSE POINTE FARMS,MI48236
MRS DAVID M HEMPSTEAD DIRECTOR
1.00 		0 0 0
PO BOX 36373
GROSSE POINTE FARMS,MI48236
MRS PETER DURAND DIRECTOR
1.00 		0 0 0
PO BOX 36373
GROSSE POINTE FARMS,MI48236
MRS CHARLES L HENRITZY DIRECTOR
1.00 		0 0 0
PO BOX 36373
GROSSE POINTE FARMS,MI48236
MRS WILLIAM P HELLER JR PRESIDENT
3.00 		0 0 0
PO BOX 36373
GROSSE POINTE FARMS,MI48236
MRS GEORGE A NICHOLSON III DIRECTOR
1.00 		0 0 0
PO BOX 36373
GROSSE POINTE FARMS,MI48236
MRS LEONARD W SMITH DIRECTOR
1.00 		0 0 0
PO BOX 36373
GROSSE POINTE FARMS,MI48236
MRS ARTHER H GETZ VICE PRESIDENT/SECRETARY
3.00 		0 0 0
PO BOX 36373
GROSSE POINTE FARMS,MI48236
MRS JOHN SCHNEIDER DIRECTOR
1.00 		0 0 0
PO BOX 36373
GROSSE POINTE FARMS,MI48236
MRS THOMAS R QUILTER DIRECTOR
1.00 		0 0 0
PO BOX 36373
GROSSE POINTE FARMS,MI48236
MRS JAMES F WHITEHEAD III DIRECTOR
1.00 		0 0 0
PO BOX 36373
GROSSE POINTE FARMS,MI48236
MRS ROGER HULL VICE PRESIDENT NOMINEE
1.00 		0 0 0
PO BOX 36373
GROSSE POINTE FARMS,MI48236
MRS GARLAND M KNIGHT III DIRECTOR
1.00 		0 0 0
PO BOX 36373
GROSSE POINTE FARMS,MI48236
MRS ROBERT R LUBERA TREASURER (CURRENT)
1.00 		0 0 0
PO BOX 36373
GROSSE POINTE FARMS,MI48236
MRS LLOYD A SEMPLE DIRECTOR
1.00 		0 0 0
PO BOX 36373
GROSSE POINTE FARMS,MI48236
2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
(a) Name and address of each employee paid more than $50,000 (b) Title, and average
hours per week
devoted to position 		(c) Compensation (d) Contributions to
employee benefit
plans and deferred
compensation 		(e) Expense account,
other allowances
NONE
Total number of other employees paid over $50,000...................right arrow 0
Form 990-PF (2024)
Form 990-PF (2024)
Page 7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)
3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
NONE
Total number of others receiving over $50,000 for professional services.............right arrow0
Part VIII-A
Summary of Direct Charitable Activities
List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
1  
2  
3  
4  
Part VIII-B
Summary of Program-Related Investments (see instructions)
Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
1  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................right arrow0
Form 990-PF (2024)
Form 990-PF (2024)
Page 8
Part IX
Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)
1
Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
purposes:
a
Average monthly fair market value of securities...................
1a
3,913,239
b
Average of monthly cash balances.......................
1b
148,552
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
4,061,791
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
4,061,791
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
60,927
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
4,000,864
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
200,043
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
200,043
2a
Tax on investment income for 2024 from Part V, line 5 .......
2a
4,690
b
Income tax for 2024. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
4,690
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
195,353
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
195,353
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
195,353
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
186,880
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
186,880
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 7 195,353
2 Undistributed income, if any, as of the end of 2024:
a Enter amount for 2023 only....... 177,975
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2024:
a From 2019......  
b From 2020......  
c From 2021......  
d From 2022......  
e From 2023......  
f Total of lines 3a through e ........ 0
4Qualifying distributions for 2024 from Part
XI, line 4: right arrow$ 186,880
a Applied to 2023, but not more than line 2a 177,975
b Applied to undistributed income of prior years
(Election required—see instructions)..... 		0
c Treated as distributions out of corpus (Election
required—see instructions)........ 		0
d Applied to 2024 distributable amount..... 8,905
e Remaining amount distributed out of corpus 0
5 Excess distributions carryover applied to 2024. 0 0
(If an amount appears in column (d), the
same amount must be shown in column (a).)
6Enter the net total of each column as
indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 0
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		0
c Enter the amount of prior years’ undistributed
income for which a notice of deficiency has
been issued, or on which the section 4942(a)
tax has been previously assessed...... 		0
d Subtract line 6c from line 6b. Taxable amount
—see instructions ........... 		0
e Undistributed income for 2023. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		0
f Undistributed income for 2024. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2025 .......... 		186,448
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) ....... 		0
8 Excess distributions carryover from 2019 not
applied on line 5 or line 7 (see instructions) ... 		0
9 Excess distributions carryover to 2025.
Subtract lines 7 and 8 from line 6a ...... 		0
10 Analysis of line 9:
a Excess from 2020....  
b Excess from 2021....  
c Excess from 2022....  
d Excess from 2023....  
e Excess from 2024....  
Form 990-PF (2024)
Form 990-PF (2024)
Page 10
Part XIII
Private Operating Foundations (see instructions and Part VI-A, question 9)
1a If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2024, enter the date of the ruling ...... right arrow
 
b Check box to indicate whether the organization is a private operating foundation described in section or
2a Enter the lesser of the adjusted net
income from Part I or the minimum
investment return from Part IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2024 (b) 2023 (c) 2022 (d) 2021
         
b 85% (0.85) of line 2a .........          
c Qualifying distributions from Part XI,
line 4 for each year listed ..... 		         
d Amounts included in line 2c not used directly
for active conduct of exempt activities .......... 		         
e Qualifying distributions made directly
for active conduct of exempt activities.
Subtract line 2d from line 2c .... 		         
3 Complete 3a, b, or c for the
alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......          
(2) Value of assets qualifying
under section 4942(j)(3)(B)(i)		          
b “Endowment" alternative test— enter 2/3
of minimum investment return shown in
Part IX, line 6 for each year listed .. 		         
c “Support" alternative test—enter:
(1) Total support other than gross
investment income (interest,
dividends, rents, payments
on securities loans (section
512(a)(5)), or royalties) .... 		         
(2) Support from general public
and 5 or more exempt
organizations as provided in
section 4942(j)(3)(B)(iii).... 		         
(3) Largest amount of support
from an exempt organization		          
(4) Gross investment income          
Part XIV
Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)
1Information Regarding Foundation Managers:
aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
Check here right arrow if the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds. If the foundation makes gifts, grants, etc. to individuals or organizations under
other conditions, complete items 2a, b, c, and d. See instructions
aThe name, address, and telephone number or email address of the person to whom applications should be addressed:
bThe form in which applications should be submitted and information and materials they should include:
cAny submission deadlines:
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
Form 990-PF (2024)
Form 990-PF (2024)
Page 11
Part XIV
Supplementary Information (continued)
3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient If recipient is an individual,
show any relationship to
any foundation manager
or substantial contributor
 Foundation
status of
recipient 		Purpose of grant or
contribution 		Amount
Name and address (home or business)
aPaid during the year

BOLDI EXCEPTIONAL YOUTH SERVICES

2045 EAST WEST MAPLE ROAD SUITE
D-407
COMMERCE CHARTER TOWNS,MI48390 		  PC SUPPORT FOR THE PARENTS AS TEACHERS PROGRAM 50,000

VARIETY THE CHILDREN'S CHARITY OF DETROIT

600 SOUTH ADAMS ROAD SUITE 230
BIRMINGHAM,MI48009 		  PC TO UNDERWRITE ADAPTIVE BICYCLES FOR CHILDREN WITH SPECIAL NEEDS 40,000

FULL CIRCLE FOUNDATION INC

17006 MACK AVENUE SUITE A
GROSSE POINTE PARK,MI48230 		  PC FOR USE IN THE LEARNING GARDEN 5,000

SIGMA GAMMA ASSOCATION

POST OFFICE BOX 36923
GROSSE POINTE FARMS,MI48236 		  PC IN SUPPORT OF THE FIREWORKS PICNIC 980

THE FAMILY CENTER

32 LAKE SHORE DRIVE
GROSSE POINTE FARMS,MI48236 		  PC SUPPORT FOR PROGRAMMING FOR CHILDREN WITH SPECIAL NEEDS 10,000

KIDS ON THE GO

23500 PARE STRETT SUITE 10
ST CLAIR SHORES,MI48080 		  PC SUPPORT FOR NUTRITIONAL PROGRAMS FOR CHILDREN WITH SPECIAL NEEDS 6,720

FAR THERAPEUTIC ARTS AND RECREATION

1669 W MAPLE ROAD
BIRMINGHAM,MI48009 		  PC SUPPORT FOR SCHOLARSHIPS FOR PROGRAMMING FOR CHILDREN WITH SPECIAL NEEDS 5,000

MICHIGAN DNR

PO BOX 30028
LANSING,MI48909 		  PC SUPPORT FOR FUNDING OF BELLE ISLE PARK PLAYSCAPE RENOVATIONS 69,180
Total .................................right arrow 3a 186,880
bApproved for future payment
Total ................................. right arrow 3b 0
Form 990-PF (2024)
Form 990-PF (2024)
Page 12
Part XV-A
Analysis of Income-Producing Activities
Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
Related or exempt
function income
(See instructions.)
1Program service revenue: (a)
Business code 		(b)
Amount 		(c)
Exclusion code 		(d)
Amount
a
b
c
d
e
f
gFees and contracts from government agencies          
2 Membership dues and assessments ....          
3 Interest on savings and temporary cash
investments ........... 		         
4 Dividends and interest from securities ....     14 83,284  
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....          
6 Net rental income or (loss) from personal property          
7 Other investment income .....          
8 Gain or (loss) from sales of assets other than
inventory ............ 		    18 285,462  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
a
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 0 368,746 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
368,746
(See worksheet in line 13 instructions to verify calculations.)
Part XV-B
Relationship of Activities to the Accomplishment of Exempt Purposes
Line No.
DownArrow 		Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to
the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
instructions.)
Form 990-PF (2024)
Form 990-PF (2024)
Page 13
Part XVI
Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
1
Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
Yes
No
a
Transfers from the reporting foundation to a noncharitable exempt organization of:
(1) Cash...................................
1a(1)
 
No
(2) Other assets.................................
1a(2)
 
No
b
Other transactions:
(1) Sales of assets to a noncharitable exempt organization....................
1b(1)
 
No
(2) Purchases of assets from a noncharitable exempt organization..................
1b(2)
 
No
(3) Rental of facilities, equipment, or other assets.......................
1b(3)
 
No
(4) Reimbursement arrangements...........................
1b(4)
 
No
(5) Loans or loan guarantees.............................
1b(5)
 
No
(6) Performance of services or membership or fundraising solicitations................
1b(6)
 
No
c
Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
1c
 
No
d
If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
(a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
2a
Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
b
If "Yes," complete the following schedule.

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


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


Software ID:  
Software Version:  


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

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

38-6074066
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ
501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization


Form 990-PF
501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation
Check if your organization is covered by the General Rule or a Special Rule.  
Note:  Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.
Special Rules
For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 331/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Right Arrow $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025) Page 2
Name of organization
SIGMA GAMMA FOUNDATION
  		Employer identification number
38-6074066
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
1
NANCY NICHOLSON
 
26 RENAUD ROAD
 
GROSSE POINTE SHORES, MI48236

$ 5,250


(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) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 3
Name of organization
SIGMA GAMMA FOUNDATION
  		Employer identification number

38-6074066
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) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 4
Name of organization
SIGMA GAMMA FOUNDATION
  		Employer identification number

38-6074066
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c) (7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (Rev. 1-2025)
Additional Data


Software ID:  
Software Version:  

TY 2024 AccountingFeesSchedule
Name:
SIGMA GAMMA FOUNDATION
EIN:
38-6074066
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
TAX PREPARATION FEES 4,600 0   0

TY 2024 InvestmentsCorpBondsSchedule
Name:
SIGMA GAMMA FOUNDATION
EIN:
38-6074066
Name of Bond End of Year Book Value End of Year Fair Market Value
APPLE INC. 3.25% 24,788 23,608
APPLE INC. 3.25% 24,788 23,608
THE CLOROX CO. 4.4% 25,184 24,598
COMCAST CORP. 3.375% 25,031 24,812
COMCAST CORP. 3.375% 25,031 24,812
DTE ENERGY CO 5.1% 25,288 25,022
FEDEX CORP 4.2 % 24,140 24,462
FEDEX CORP 4.2 % 24,140 24,462
GLAXOSMITHKLINE 3.625% 25,036 24,914
NETFLIX, INC 5.875% 26,679 25,805
O'REILLY AUTOMOTIVE 3.9% 24,275 23,943
O'REILLY AUTOMOTIVE 3.9% 24,275 23,943
ORACLE CORP. 2.5% 24,194 24,858
ORACLE CORP. 2.5% 24,194 24,858
ORACLE CORP. 4.5% 24,880 24,729
ORACLE CORP. 4.5% 49,755 49,458
OTIS WORLDWIDE 2.293% 23,011 23,678
OTIS WORLDWIDE 2.293% 23,011 23,678
OTIS WORLDWIDE 5.125% 25,153 24,944
ROPER TECHNOLOGIES 3.85% 25,010 24,755
STARBUCKS CORP. 3.8% 25,102 24,861
STARBUCKS CORP. 3.8% 25,102 24,861
STARBUCKS CORP. 4% 24,846 24,257
THE CLOROX CO. 4.4% 25,184 24,598
THE CLOROX CO. 3.9% 23,982 24,220
THE KROGER CO. 2.65% 23,801 24,112
THE KROGER CO. 2.65% 23,801 24,112
UNITED PARCEL SERVICE 3.05% 24,530 24,004

TY 2024 InvestmentsCorpStockSchedule
Name:
SIGMA GAMMA FOUNDATION
EIN:
38-6074066
Name of Stock End of Year Book Value End of Year Fair Market Value
ABBVIE INC 22,079 22,202
ABBVIE INC 17,007 17,761
ACCENTURE PLC IRELAND 6,956 7,036
ACCENTURE PLC IRELAND 9,207 8,795
ADVANCED MICRO DEVICE 5,109 3,624
ADVANCED MICRO DEVICE 5,109 3,624
AGILENT TECHNOLOGIES INC 6,471 6,717
AGILENT TECHNOLOGIES INC 3,259 3,359
AIRBUS SE 3,651 3,824
AIRBUS SE 5,775 6,055
ALPHABET INC. 10,991 26,502
ALPHABET INC. 8,560 26,502
AMAZON.COM INC. 12,749 25,230
AMAZON.COM INC. 9,764 21,939
AMGEN INC 5,731 5,213
AMGEN INC 7,161 6,516
AMPHENOL CORP 16,736 22,224
AMPHENOL CORP 22,578 31,253
APPLE INC. 27,994 56,345
APPLE INC. 35,368 68,866
ASML HOLDING N V 4,359 6,931
ASML HOLDING N V 1,753 6,931
ASTRANZENECA PLC 9,040 8,190
ASTRANZENECA PLC 11,079 9,828
ATLASSIAN CORP. 5,489 6,085
ATLASSIAN CORP. 9,484 9,735
AUTODESK INC 9,278 10,345
AUTODESK INC 11,602 11,823
AXON ENTERPRISE INC. 1,896 8,915
AXON ENTERPRISE INC. 1,895 8,915
BANK NEW YORK MELLON CORP 15,993 21,128
BANK NEW YORK MELLON CORP 17,165 23,049
BEST BUY INC 11,089 10,725
BEST BUY INC 18,268 17,160
BLACKROCK INC NEW 20,087 25,628
BLACKROCK INC NEW 24,192 30,753
BOEING CO 11,384 9,735
BOEING CO 9,369 8,850
BOOZ ALLEN HAMILTON 12,783 12,870
BOOZ ALLEN HAMILTON 9,691 9,653
BROADCOM INC 14,248 28,980
BROADCOM INC 19,251 34,776
BROOKFIELD ASSET MANAG 7,180 10,838
BROOKFIELD ASSET MANAG 6,556 10,838
CANADIAN NATIONAL RAILWAY 2,093 3,045
CANADIAN NATIONAL RAILWAY 1,744 2,538
CAPGEMINI S E 1,454 3,246
CAPGEMINI S E 1,729 2,435
CASEYS GEN STORES 14,086 19,812
CASEYS GEN STORES 8,414 11,887
CHECK PT SOFTWARE 2,710 4,668
CHECK PT SOFTWARE 2,964 6,535
CHEVRON CORP NEW 3,636 3,621
CHEVRON CORP NEW 3,855 3,621
CHIPOTLE MEXICAN GRL 6,218 9,045
CHIPOTLE MEXICAN GRL 6,217 9,045
CHUBB LTD 6,842 8,289
CHUBB LTD 6,836 8,289
CITIGROUP INC 10,450 10,559
CITIGROUP INC 13,878 14,078
CLOROX CO. 5,207 7,308
CLOROX CO. 5,722 8,121
CME GROUP INC 11,378 11,612
CME GROUP INC 13,648 13,934
COGENT COMMUNICATIONS HL 3,248 3,854
COGENT COMMUNICATIONS HL 4,870 5,780
CONSTELLATION BRAND 7,277 6,630
CONSTELLATION BRAND 7,280 6,630
CORPAY INC 8,368 10,153
CORPAY INC 5,626 8,461
CORTEVA INC 4,606 5,696
CORTEVA INC 9,328 9,968
COSTAR GROUP INC. 4,943 4,653
COSTAR GROUP INC. 5,710 5,369
COSTCO WHOLESALE CO 9,575 13,744
COSTCO WHOLESALE CO 12,771 18,325
CROWDSTRIKE HLDING INC 2,543 5,132
CROWDSTRIKE HLDING INC 1,695 3,422
DAIICHI SANKYO CO LTD F 10,592 8,187
DAIICHI SANKYO CO LTD F 11,884 9,552
DASSAULT SYTEM S A 1,459 3,444
DASSAULT SYTEM S A 1,094 2,583
DBS GROUP HOLDINGS LTD 2,435 5,634
DBS GROUP HOLDINGS LTD 3,939 9,091
DUKE ENERGY CORP 9,586 10,774
DUKE ENERGY CORP 14,379 16,161
ELI LILLY AND CO 16,318 15,440
ELI LILLY AND CO 16,267 15,440
EXPERIAN PLC 6,167 7,905
EXPERIAN PLC 9,827 12,819
EXXON MOBIL CORP. 2,110 2,689
EXXON MOBIL CORP. 3,856 5,379
FASTENAL CO 6,375 7,191
FASTENAL CO 4,786 5,393
FISERV INC 13,238 17,461
FISERV INC 9,947 13,352
GENERAL DYNAMICS CO 7,673 7,905
GENERAL DYNAMICS CO 7,666 7,905
GILEAD SCIENCES INC. 11,291 16,165
GILEAD SCIENCES INC. 9,716 13,856
GLOBANT SA 5,738 6,433
GLOBANT SA 5,960 6,433
HDFC BK LTD. 3,014 4,151
HDFC BK LTD. 3,475 4,790
HEICO CORP 13,931 17,831
HEICO CORP 15,803 20,208
HOME DEPOT INC 6,742 7,780
HOME DEPOT INC 5,068 5,835
ICON PLC 4,045 4,194
ICON PLC 2,024 2,097
IDEXX LABS INC. 2,110 4,134
IDEXX LABS INC. 1,055 2,067
INTERCONTINENTIAL EXCHANGE 22,264 22,352
INTERCONTINENTIAL EXCHANGE 21,954 22,352
INTUIT INC. 3,952 6,285
INTUIT INC. 3,899 6,285
INTUITIVE SURGICAL 2,344 10,439
INTUITIVE SURGICAL 1,385 10,439
KINDER MORGAN INC DEL 4,081 6,165
KINDER MORGAN INC DEL 9,072 13,700
LINDE PLC 14,250 14,653
LINDE PLC 12,139 12,560
LOCKHEED MARTIN CORP 6,827 7,289
LOCKHEED MARTIN CORP 6,827 7,289
LONDON STOCK EXCHANGE GR F 4,172 4,997
LONDON STOCK EXCHANGE GR F 5,958 7,138
LONZA GROUP AG 4,149 3,821
LONZA GROUP AG 6,380 5,878
MARSH & MC LENNAN CO 6,944 7,434
MARSH & MC LENNAN CO 9,096 9,558
MARVELL TECHNOLOGY INC 5,716 5,523
MARVELL TECHNOLOGY INC 5,716 5,523
MASTERCARD INC. 7,123 10,531
MASTERCARD INC. 7,123 10,531
MEDTRONIC PLC 10,486 9,985
MEDTRONIC PLC 12,582 11,982
MERCADOLIBRE INC 5,954 8,502
MERCADOLIBRE INC 9,691 13,604
MERCK & CO INC 7,946 7,461
MERCK & CO INC 5,312 4,974
META PLATFORMS INC. 2,342 11,710
META PLATFORMS INC. 1,756 8,783
MISCROSOFT CORP 42,655 46,365
MISCROSOFT CORP 48,556 52,688
MONDELEZ INTL 3,644 2,987
MONDELEZ INTL 5,470 4,480
MONOLITHIC POWER SYS 17,289 14,793
MONOLITHIC POWER SYS 15,969 14,793
MSCI INC 14,327 15,000
MSCI INC 13,873 15,000
MTU AERO ENGINES HLDGS F 4,244 6,627
MTU AERO ENGINES HLDGS F 6,905 10,769
NESTLE S A 2,846 2,451
NESTLE S A 2,370 2,043
NETFLIX INC 4,422 6,239
NETFLIX INC 6,892 8,913
NEUROCRINE BIOSCIENCES INC 8,406 8,190
NEUROCRINE BIOSCIENCES INC 9,741 9,555
NICE LTD 8,801 7,643
NICE LTD 9,601 8,492
NVIDIA CORP 19,710 53,716
NVIDIA CORP 19,294 53,716
PALO ALTO NETWORKS 947 5,459
PALO ALTO NETWORKS 1,262 7,278
PAYCHEX INC 7,280 8,413
PAYCHEX INC 14,555 16,826
PENUMBRA INC. 4,287 5,937
PENUMBRA INC. 2,477 4,750
PEPSICO INC. 2,644 3,802
PEPSICO INC. 2,644 3,802
PFIZER INC. 4,282 3,980
PFIZER INC. 7,285 6,765
PNC FINL SERVICES 14,257 15,428
PNC FINL SERVICES 22,451 24,106
PRINCIPAL FINL GROUP INC 8,563 7,741
PRINCIPAL FINL GROUP INC 8,560 7,741
REINSURANCE GROUP AMER INC 7,548 9,613
REINSURANCE GROUP AMER INC 8,448 10,682
REPUBLIC SERVICES 12,504 15,089
REPUBLIC SERVICES 12,510 15,089
ROPER TECHNOLOGIES 10,987 10,397
ROPER TECHNOLOGIES 5,503 5,199
ROSS STORES INC 12,287 13,614
ROSS STORES INC 16,455 18,909
SALESFORCE INC. 1,813 6,687
SALESFORCE INC. 1,360 5,015
SCHLUMBERGER LTD. 3,661 3,834
SCHLUMBERGER LTD. 3,700 3,834
SERVICE NOW INC. 5,639 15,902
SERVICE NOW INC. 3,455 10,601
SHERWIN WILLIAMS CO 13,385 15,297
SHERWIN WILLIAMS CO 10,525 11,898
SOUTHERN CO. 5,998 10,290
SOUTHERN CO. 8,496 14,406
STARBUCKS CORP 4,713 4,563
STARBUCKS CORP 4,870 4,563
STATE STR CORP 9,598 12,269
STATE STR CORP 14,970 19,139
STRYKER CORP 17,939 21,603
STRYKER CORP 21,326 25,204
T-MOBILE US INC 14,111 16,555
T-MOBILE US INC 19,123 22,073
TAIWAN SEMICONDUCTOR 2,001 12,837
TAIWAN SEMICONDUCTOR 3,410 21,724
TARGET CORP 7,870 6,083
TARGET CORP 9,614 7,435
TECHTRONIC INDS LTD 5,618 8,201
TECHTRONIC INDS LTD 9,082 13,122
TENCENT HLDGS LTD 5,965 7,977
TENCENT HLDGS LTD 9,949 13,295
TEXAS INSTRS INC 11,632 11,251
TEXAS INSTRS INC 14,210 14,063
THE COCA-COLA CO 4,575 4,670
THE COCA-COLA CO 6,100 6,226
THE TRADE DESK INC 4,869 6,464
THE TRADE DESK INC 5,694 7,639
TYLER TECHNOLOGIES INC 7,003 11,533
TYLER TECHNOLOGIES INC 6,059 11,533
UNION PAC CORP 7,127 6,841
UNION PAC CORP 3,653 3,421
UNITED PARCEL SVC INC 3,680 3,153
UNITED PARCEL SVC INC 3,680 3,153
UNITEDHEALTH GRP INC 22,228 20,234
UNITEDHEALTH GRP INC 21,073 20,234
VEEVA SYSTEMS INC. 6,904 5,256
VEEVA SYSTEMS INC. 5,351 4,205
VERIZON COMMUNICATIONS INC 11,504 10,997
VERIZON COMMUNICATIONS INC 12,451 11,997
VERTEX PHARMACEUTICALS I 1,562 4,027
VERTEX PHARMACEUTICALS I 781 2,014
VISA INC 19,039 22,123
VISA INC 20,816 23,703
WAL-MART DE MEXICO S A F 5,162 3,300
WAL-MART DE MEXICO S A F 6,163 3,960
WEC ENERGY GROUP INC 13,531 14,106
WEC ENERGY GROUP INC 13,429 14,106
WELLS FARGO & CO 14,547 14,048
WELLS FARGO & CO 14,518 14,048
WEST PHARMACEUTICAL SVCS 7,078 6,551
WEST PHARMACEUTICAL SVCS 3,526 3,276
WORKDAY INC. 9,375 10,321
WORKDAY INC. 9,133 10,321
XYLEM INC 6,482 6,961
XYLEM INC 6,497 6,961
ZOETIS INC 8,760 7,332
ZOETIS INC 9,596 8,146
3M CO 4,408 6,455
3M CO 4,407 6,455

TY 2024 InvestmentsGovtObligationsSch
Name:
SIGMA GAMMA FOUNDATION
EIN:
38-6074066
US Government Securities - End of Year Book Value:

294,850
US Government Securities - End of Year Fair Market Value:

298,965
State & Local Government Securities - End of Year Book Value:


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


0


TY 2024 InvestmentsOtherSchedule2
Name:
SIGMA GAMMA FOUNDATION
EIN:
38-6074066
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
ISHARES MSCI EMERGING AT COST 7,382 7,317
ISHARES MSCI EMERGING AT COST 11,725 11,501
ISHARES MSCI EUROPE AT COST 9,018 11,650
ISHARES MSCI EUROPE AT COST 11,938 15,728
ISHARES MSCI JAPAN ETF AT COST 5,794 6,710
ISHARES MSCI JAPAN ETF AT COST 7,117 8,388
WISDOMTREE EUROPE HEDGED AT COST 5,960 7,432
WISDOMTREE EUROPE HEDGED AT COST 5,180 7,651
IRON MTN INC AT COST 3,985 5,256
IRON MTN INC AT COST 5,180 6,832
PUBLIC STORAGE AT COST 5,733 5,989
PUBLIC STORAGE AT COST 7,165 7,486
REALTY INCOME CORP AT COST 5,369 5,341
REALTY INCOME CORP AT COST 7,247 7,210
TERRENO RLTY CORP AT COST 14,740 13,307
TERRENO RLTY CORP AT COST 16,358 14,785
WELLTOWER INC AT COST 9,284 12,603
WELLTOWER INC AT COST 14,694 18,905
WEYERHAEUSER CO AT COST 5,891 4,926
WEYERHAEUSER CO AT COST 7,427 6,332

TY 2024 OtherExpensesSchedule
Name:
SIGMA GAMMA FOUNDATION
EIN:
38-6074066
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
OFFICE EXPENSES 201 0   0


TY 2024 OtherProfessionalFeesSchedule
Name:
SIGMA GAMMA FOUNDATION
EIN:
38-6074066
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INVESTMENT MANAGEMENT AND ADR FEES 30,491 30,491   0


TY 2024 TaxesSchedule
Name:
SIGMA GAMMA FOUNDATION
EIN:
38-6074066
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FOREIGN TAXES WITHHELD FROM INVESTMENT INCOME 815 815   0
FEDERAL EXCISE TAX 5,700 0   0