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
BERNARD & ESTELLE SIEGEL FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address)5350 MAIN STREET
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
WILLIAMSVILLE, NY14221
A Employer identification number

23-7015786
B Telephone number (see instructions)

(716) 204-8366
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$8,185,850J 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) 729,213
2 Check right arrow.............
3 Interest on savings and temporary cash investments 211,327 211,310  
4 Dividends and interest from securities... 261,623 233,486  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 -76,037
b Gross sales price for all assets on line 6a 2,457,089
7 Capital gain net income (from Part IV, line 2)...  
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........ 1,126,126 444,796  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 45,000 22,500   22,500
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
6,200 3,100   3,100
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
7,934 3,967   3,967
17 Interest............... 214 214    
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
9,892 280    
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
270 135   135
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 69,510 30,196   29,702
25 Contributions, gifts, grants paid....... 805,500 805,500
26 Total expenses and disbursements. Add lines 24 and 25 875,010 30,196   835,202
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 251,116
b Net investment income (if negative, enter -0-) 414,600
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.............   -1  
2 Savings and temporary cash investments......... 3,978,073 2,181,081 2,181,081
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)      
b Investments—corporate stock (attach schedule)....... 719,184 Click to see attachment
List of Attached Documents:
// Content
414,962 		485,810
c Investments—corporate bonds (attach schedule)....... 1,711,058 Click to see attachment
List of Attached Documents:
// Content
3,399,575 		3,322,576
11 Investments—land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
12 Investments—mortgage loans............. 176,387 144,722 144,722
13 Investments—other (attach schedule).......... 1,442,859 Click to see attachment
List of Attached Documents:
// Content
2,120,515 		2,051,661
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) 8,027,561 8,260,854 8,185,850
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe right arrow)    
23 Total liabilities (add lines 17 through 22).........   0
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here right arrow
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions...........    
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here right arrow
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........    
27 Paid-in or capital surplus, or land, bldg., and equipment fund    
28 Retained earnings, accumulated income, endowment, or other funds 8,027,561 8,260,854
29 Total net assets or fund balances (see instructions)..... 8,027,561 8,260,854
30 Total liabilities and net assets/fund balances (see instructions). 8,027,561 8,260,854
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
8,027,561
2
Enter amount from Part I, line 27a .....................
2
251,116
3
Other increases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
3
2
4
Add lines 1, 2, and 3 ..........................
4
8,278,679
5
Decreases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
5
17,825
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
8,260,854
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 SEE ATTACHED SCHEDULE UBS 0238 D 2023-12-14  
b SEE ATTACHED SCHEDULE UBS 0238 P    
c SEE ATTACHED SCHEDULE UBS 0238 D    
d SEE ATTACHED SCHEDULE UBS 0238 P    
e SEE ATTACHED SCHEDULE UBS 0238 D 2022-02-19  
SEE ATTACHED SCHEDULE UBS 1759 P 2024-09-23  
SEE ATTACHED SCHEDULE UBS 1759 D 2022-02-19  
(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 141,882   134,924 6,958
b 33,582   32,361 1,221
c 1,876,249   1,959,273 -83,024
d 8,736   8,435 301
e 238     238
81,633   81,697 -64
314,769   316,436 -1,667
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       6,958
b       1,221
c       -83,024
d       301
e       238
      -64
      -1,667
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 -76,037
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 8,115
Part V
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here right arrow and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions) 1 5,763
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2  
3 Add lines 1 and 2........................... 3 5,763
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4  
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 5,763
6 Credits/Payments:
a 2024 estimated tax payments and 2023 overpayment credited to 2024 6a 4,810
b Exempt foreign organizations—tax withheld at source...... 6b  
c Tax paid with application for extension of time to file (Form 8868)... 6c  
d Backup withholding erroneously withheld .......... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 4,810
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 22
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9 975
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
 
 
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
 
 
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. right arrow$   (2) On foundation managers.right arrow$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$  
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
Yes
 
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 arrowNY
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. Click to see attachment
List of Attached Documents:
// Content
...............................
10
Yes
 
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 arrowJOANNE L WASINGER Telephone no.right arrow (716) 204-8366

Located atright arrow5350 MAIN STWILLIAMSVILLENY ZIP+4right arrow14221
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
 
 
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
DEAN M DREW SECRETARY
1.00 		15,000 0 0
159 LINWOOD AVE
BUFFALO,NY14209
CHRISTOPHER R BECHTEL TREASURER
1.00 		15,000 0 0
20 RUSKIN RD
AMHERST,NY14226
JOANNE L WASINGER PRESIDENT
1.00 		15,000 0 0
5350 MAIN ST
WILLIAMSVILLE,NY14221
2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
(a) Name and address of each employee paid more than $50,000 (b) Title, and average
hours per week
devoted to position 		(c) Compensation (d) Contributions to
employee benefit
plans and deferred
compensation 		(e) Expense account,
other allowances
NONE
Total number of other employees paid over $50,000...................right arrow  
Form 990-PF (2024)
Form 990-PF (2024)
Page 7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)
3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
NONE
Total number of others receiving over $50,000 for professional services.............right arrow  
Part VIII-A
Summary of Direct Charitable Activities
List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
1  
2  
3  
4  
Part VIII-B
Summary of Program-Related Investments (see instructions)
Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
1 N/A  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................right arrow  
Form 990-PF (2024)
Form 990-PF (2024)
Page 8
Part IX
Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)
1
Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
purposes:
a
Average monthly fair market value of securities...................
1a
4,228,364
b
Average of monthly cash balances.......................
1b
4,091,582
c
Fair market value of all other assets (see instructions)................
1c
160,555
d
Total (add lines 1a, b, and c).........................
1d
8,480,501
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
 
2
Acquisition indebtedness applicable to line 1 assets..................
2
 
3
Subtract line 2 from line 1d.........................
3
8,480,501
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
127,208
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
8,353,293
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
417,665
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
417,665
2a
Tax on investment income for 2024 from Part V, line 5 .......
2a
5,763
b
Income tax for 2024. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
5,763
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
411,902
4
Recoveries of amounts treated as qualifying distributions................
4
 
5
Add lines 3 and 4............................
5
411,902
6
Deduction from distributable amount (see instructions).................
6
 
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
411,902
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
835,202
b
Program-related investments—total from Part VIII-B..................
1b
 
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
 
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
 
b
Cash distribution test (attach the required schedule) .................
3b
 
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
835,202
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 7 411,902
2 Undistributed income, if any, as of the end of 2024:
a Enter amount for 2023 only.......  
b Total for prior years:20 , 20, 20  
3 Excess distributions carryover, if any, to 2024:
a From 2019......  
b From 2020......  
c From 2021......  
d From 2022...... 7,167
e From 2023...... 13,599
f Total of lines 3a through e ........ 20,766
4Qualifying distributions for 2024 from Part
XI, line 4: right arrow$ 835,202
a Applied to 2023, but not more than line 2a  
b Applied to undistributed income of prior years
(Election required—see instructions)..... 		 
c Treated as distributions out of corpus (Election
required—see instructions)........ 		 
d Applied to 2024 distributable amount..... 411,902
e Remaining amount distributed out of corpus 423,300
5 Excess distributions carryover applied to 2024.    
(If an amount appears in column (d), the
same amount must be shown in column (a).)
6Enter the net total of each column as
indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 444,066
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		 
c Enter the amount of prior years’ undistributed
income for which a notice of deficiency has
been issued, or on which the section 4942(a)
tax has been previously assessed...... 		 
d Subtract line 6c from line 6b. Taxable amount
—see instructions ........... 		 
e Undistributed income for 2023. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		 
f Undistributed income for 2024. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2025 .......... 		0
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) ....... 		 
8 Excess distributions carryover from 2019 not
applied on line 5 or line 7 (see instructions) ... 		 
9 Excess distributions carryover to 2025.
Subtract lines 7 and 8 from line 6a ...... 		444,066
10 Analysis of line 9:
a Excess from 2020....  
b Excess from 2021....  
c Excess from 2022.... 7,167
d Excess from 2023.... 13,599
e Excess from 2024.... 423,300
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
BEYOND SUPPORT NETWORK


2495 MAIN ST
SUITE 342
BUFFALO,NY14214 		  PC UNRESTRICTED 10,000
BFLO TRANSP PIERCE-ARROW MUSUEM


263 MICHIGAN AVE
BUFFALO,NY14203 		  PC UNRESTRICTED 2,500
CHABAD HOUSE OF BUFFALO


2450 NORTH FOREST RD
GETZVILLE,NY14068 		  PC UNRESTRICTED 2,000
DAEMEN UNIVERSITY


4380 MAIN ST
AMHERST,NY14226 		  PC UNRESTRICTED 159,000
DOG TAGS NEW YORK


2088 LONNON RD
BARKER,NY14012 		  PC UNRESTRICTED 2,000
FEEDMORE WNY FOUNDATION


100 JAMES E CASEY DR
BUFFALO,NY14206 		  PC UNRESTRICTED 50,000
FRIENDS OF NIGHT PEOPLE INC


394 HUDSON ST
BUFFALO,NY14201 		  PC UNRESTRICTED 25,000
GOODWILL OF WESTERN NEW YORK


1119 WILLIAM ST
BUFFALO,NY14206 		  PC GOODSKILLS CAREER BUILDER PROGR 50,000
JERICHO ROAD COMMUNITY HEALTH CTR


184 BARTON ST
BUFFALO,NY14213 		  PC UNRESTRICTED 50,000
JEWISH DISCOVERY CENTER


831 MAPLE RD
WILLIAMSVILLE,NY14221 		  PC UNRESTRICTED 7,500
NIAGARA SPCA


2100 LOCKPORT RD
NIAGARA FALLS,NY14304 		  PC UNRESTRICED 15,000
SOCIETY OF ST VINCENT DE PAUL


1298 MAIN ST
BUFFALO,NY14209 		  PC UNRESTRICTED 100,000
THE SALVATION ARMY


440 WEST NYACK RD
WEST NYACK,NY10994 		  PC BUFFALO AREA UNRESTRICTED 50,000
VETERANS ADMINISTRATION


3495 BAILEY AVE
BUFFALO,NY14215 		  PC PALLIATIVE CARE 10,000
K9S FOR WARRIORS


114 CAMP K9 RD
PONTE VEDRA,FL32081 		  PC UNRESTRICTED 5,000
NORTHLAND WORKFORCE TRAINING CENTER


683 NORTHLAND AVE
BUFFALO,NY14211 		  PC ACADEMIC ADVANCEMENT SUPP PROG 25,000
NORTHLAND WORKFORCE TRAINING CENTER


683 NORTHLAND AVE
BUFFALO,NY14211 		  PC AUTOMOTIVE TECHNICIAN PROGRAM 25,000
PETS FOR VETS INC


PO BOX 10860
WILMINGTON,NC28404 		  PC UNRESTRICTED 5,000
SAMARITAN'S PURSE


PO BOX 3000
BOONE,NC28607 		  PC NORTH CAROLINA DISASTER RELIEF 75,000
SLEEP IN HEAVENLY PEACE


PO BOX 390780
OMAHA,NE68139 		  PC BUFFALO CHAPTER UNRESTRICTED 2,500
TUNNELS TO TOWERS


2361 HYLAN BLVD
STATEN ISLAND,NY10306 		  PC SMART HOME PROGRAM 10,000
WNY HEROES INC


1001 EAST DELAVAN AVE
SUITE 9
BUFFALO,NY14215 		  PC HEROES BRIDGE PROGRAM 50,000
WORLD CENTRAL KITCHEN


PO BOX 96538
WASHINGTON,DC20090 		  PC UNITED STATES PROJECTS 75,000
Total .................................right arrow 3a 805,500
bApproved for future payment
Total ................................. right arrow 3b  
Form 990-PF (2024)
Form 990-PF (2024)
Page 12
Part XV-A
Analysis of Income-Producing Activities
Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
Related or exempt
function income
(See instructions.)
1Program service revenue: (a)
Business code 		(b)
Amount 		(c)
Exclusion code 		(d)
Amount
a
b
c
d
e
f
gFees and contracts from government agencies          
2 Membership dues and assessments ....          
3 Interest on savings and temporary cash
investments ........... 		    14 211,327  
4 Dividends and interest from securities ....     14 261,623  
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 -76,037  
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) ..   396,913  
13Total. Add line 12, columns (b), (d), and (e)..................
13
396,913
(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
BERNARD & ESTELLE SIEGEL FOUNDATION
 
Employer identification number

23-7015786
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
BERNARD & ESTELLE SIEGEL FOUNDATION
  		Employer identification number
23-7015786
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
ESTELLE F SIEGEL ESTATE
10 TRISTAN LN
 
WILLIAMSVILLE, NY142214439

$ 729,213


(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
BERNARD & ESTELLE SIEGEL FOUNDATION
  		Employer identification number

23-7015786
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
BERNARD & ESTELLE SIEGEL FOUNDATION
  		Employer identification number

23-7015786
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:
BERNARD & ESTELLE SIEGEL FOUNDATION
EIN:
23-7015786
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
JOANNE L WASINGER CPA PLLC 6,200 3,100   3,100

TY 2024 InvestmentsCorpBondsSchedule
Name:
BERNARD & ESTELLE SIEGEL FOUNDATION
EIN:
23-7015786
Name of Bond End of Year Book Value End of Year Fair Market Value
20000-PHILLIPS 66 PARTNERS LP 19,527 19,953
40000-SUNOCO LOGISTICS PARTNER 04.25    
40000-WYNDHAM WORLDWIDE CORP 05.650%    
40000-EXPRESS SCRIPTS HLDG CO 3.500%    
40000-ANADARKO PETROLEUM CORP 03.450    
90000-HESS CORP NTS B/E 03.500% 0715    
40000-CITIGROUP INC B/E 04.000% 0805    
40000-WPP FIN 2010 B/E 03.750% 09192    
40000-TIFFANY & CO NTS B/E 03.800% 1    
40000-VERIZON COMMUNICATIONS 03.500%    
40000-CARDINAL HEALTH INC NTS 03.500    
46000-WALGREENS BOOTS ALLIANCE 03.80    
35000-BECTON DICKINSON & CO 03.734%    
45000-DIRECTV HOLDINGS/FING 03.950% 42,885 43,425
45000-VORNADO REALTY LP NTS 03.500% 45,012 44,950
45000-GOLDMAN SACHS GROUP INC 03.500 45,026 44,974
40000-LABORATORY CORP AMER B/E 03.60 40,034 39,957
45000-CAPITAL ONE FINANCIAL CO 03.20 45,030 44,991
35000-LAZARD GROUP LLC B/E 03.750% 0    
45000-KEMPER CORP 04.350% 021525 DTD 45,082 44,875
40000-DISCOVER FINANCIAL SVS 03.750% 40,082 39,914
46000-ARROW ELECTRONICS INC 04.000% 46,136 45,876
40000-TAPESTRY INC B/E 04.250% 04012 40,140 39,913
40000-GENERAL MOTORS CO B/E 04.000% 40,141 39,902
43000-ZIMMER HOLDINGS INC B/E 03.550 43,109 42,876
45000-AUTOZONE INC NTS B/E 03.250% 0 45,123 44,787
45000-ABBVIE INC NTS B/E 03.600% 051 45,172 44,814
38000-BAXALTA INC NTS B/E 04.000% 06 38,241 37,872
40000-TIME WARNER INC B/E 03.600% 07    
35000-KOHLS CORP B/E 04.250% 071725    
51000-CVS CAREMARK CORP NTS 03.875% 51,373 50,673
40000-HARLEY DAVIDSON INC B/E 03.500 40,152 39,609
45000-ST JUDE MEDICAL INC NTS 03.875 45,115 44,123
50000-SHELL INTL FIN NTS B/E 02.875% 50,433 48,883
40000-STATE STREET CORP B/E 02.650% 40,246 39,018
110000-CITIGROUP INC 03.250% 081836    
100000-BK OF AMER CORP 04.125% 10154    
36000-AMERICAN TOWER CORP 35,810 35,832
36000-STEEL DYNAMICS INC NTS 35,405 35,574
37000-BERRY GLOB INC NTS 35,616 35,706
35000-EXPEDIA INC NTS 35,198 35,049
35000-HCA INC B/E 35,334 35,175
36000-MOLSON COORS BREWING 35,348 35,065
36000-WESTINGHOUSE AIR BRAKE NT 35,422 35,104
36000-BROADCOM CORP NTS 35,824 35,441
36000-OLIN CORP B/E 35,839 35,234
36000-ALLEGION HLDG CO INC 35,245 34,712
47000-TRANSDIGM INC 46,829 46,184
26000-BOYD GAMING CORP NTS 25,819 25,137
34000-FLEX LTD NTS B/E 35,203 34,681
47000-L BRANDA INC B/E 47,032 46,274
35000-TRIMBLE NAV B/E 35,499 34,965
46000-TENET HEALTHCARE CORP 46,517 45,915
35000-CONAGRA FOODS INC B/E 35,609 34,789
33000-GENUINE PARTS CO NTS B/E 35,456 34,645
15000-ZIMMER BIOMET HLDGS INC 15,558 15,227
21000-IQVIA INC NTS B/E 22,110 21,713
34000-MICROCHIP TECHNOLOGY INC 34,933 33,938
37000-FISERV INC B/E 35,849 34,712
40000-CADENCE DESIGN SYS INC 39,381 39,206
44000-MCKESSON CORP NTS 43,076 43,008
88000-PAYPAL HOLDINGS INC NTS 83,096 80,445
37000-QORVO INC NTS B/E 35,856 34,700
82000-UNITEDHEALTH CROUP INC 84,584 81,670
47000-ENCOMPASS HEALTH CORP 46,169 44,557
38000-ORACLE CORP NTS B/E 35,473 34,324
39000-GLOBAL PAYMENTS INC B/E 35,653 34,723
35000-MARRIOTT INTL B/E 35,433 34,339
37000-BLOCK FINANCIAL LLC B/E 35,504 34,136
64000-ABBVIE INC NTS B/E 66,688 64,001
88000-MORGAN STANLEY B/E 84,714 81,741
39000-TELEDYNE TECHNOLOGIES 35,055 33,869
50000-SERVICE CORP INTL NTS 46,409 44,556
39000-AT&T INC B/E 35,203 33,930
78000-SOUTHERN CALIF EDISON CO 82,606 79,253
40000-EAGLE MATERIALS INC B/E 35,372 34,029
46000 AMERICAN HONDA FIN NTS 47,500 45,523
39000 CDW LLC/CDW FIN CORP 35,741 34,711
41000-DOLLAR TREE INC B/E 35,399 34,638
39000-DICKS SPORTING GOODS B/E 35,167 34,189
42000-CARLISLE COS INC B/E 35,581 34,281
39000-MAGALLANES INC NTS B/E 34,954 34,378
30000-YUM BRANDS INC B/E 29,588 29,054
37000-HP INC B/E 35,829 34,660
33000-MOTOROLA SOLUTIONS INC 34,841 33,683
35000-CROWN CASTLE INTL CORP 35,549 34,108
34000-WILLIS NORTH AMER INC 35,110 33,789
33000-FORTUNE BRANDS HOME & 35,390 33,851
33000-LKQ CORP NTS 35,118 34,047
84000-WELLS FARGO & CO B/E 84,935 81,111
33000-B A T CPTL CORP NTS B/E 35,045 34,882
76000-CANADIAN IMPERIAL BK 83,014 79,484
31000-ALTRIA GROUP INC NTS 35,030 33,652
80000-BANK OF AMER CORP B/E 83,236 79,460
80000-JPMORGAN CHASE & CO B/E 83,789 80,035
14000-QUANTA SERVICES INC NTS 14,028 13,690
32000-GOLDMAN SACHS GROUP INC 34,945 34,406

TY 2024 InvestmentsCorpStockSchedule
Name:
BERNARD & ESTELLE SIEGEL FOUNDATION
EIN:
23-7015786
Name of Stock End of Year Book Value End of Year Fair Market Value
100-3M CO 12,489 12,909
150-AIR PROD & CHEMICAL INC    
200-BOEING COMPANY    
180-CLOROX CO    
500-COLGATE PALMOLIVE CO 39,618 45,455
400-COMCAST CORP NEW CL A    
225-CORTEVA INC    
60-CUMMINS INC    
225-DOW INC 13,640 9,029
225-DUPONT DE NEMOURS INC 17,908 17,156
615/500-EXXON MOBIL CORP 38,770 53,785
125/100-GENL DYNAMICS CORP 21,692 26,349
400/500-GILEAD SCIENCES INC 40,890 46,185
475-GILEAD SCIENCES INC    
135-ILLINOIS TOOL WORKS INC    
100-INTL FLAVORS&FRGRNCS    
50-LINDE PLC NEW EUR 14,859 20,934
310-M & T BANK CORP 56,536 58,283
175-MC CORMICK & CO NV    
50/100-MICROSOFT CORP 35,204 42,150
117-OCCIDENTAL PETROLEUM CORP    
14-OCCIDENTAL PETROLEUM CORP    
100-PROCTER & GAMBLE CO 15,936 16,765
1006-TAKJEDA PHARMACEUTICAL CO    
535-VERIZON COMMUNICATIONS INC 28,738 21,395
1075-VIATRIS INC    
300-WALGREENS BOOTS ALLIANCE INC    
225/500-WALMART INC 22,955 45,175
1200/1000-WELLS FARGO & CO NEW 55,727 70,240

TY 2024 InvestmentsOtherSchedule2
Name:
BERNARD & ESTELLE SIEGEL FOUNDATION
EIN:
23-7015786
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
45000-GNMA PL 003890M (45000 @FACTOR AT COST    
17000-CWHL (17,000 @FACTOR 0.0884984 AT COST    
1324.565-FIDELITY ADVISOR ENERGY CLA AT COST    
33000-CSFB 2005-8 III-A1 DUE 09/25/3 AT COST    
26000-CSMC MTG TR 2006-1 4-A-5 DUE 0 AT COST    
40000-GNMA PL 003880M 06.5000 DUE 07 AT COST    
9000-FHR 3404 BB 05.5000 DUE 11/15/3 AT COST    
3822-BLACKROCK MUNIHOLDINGS FUND INC AT COST    
1952-BLACKROCK MUNIYIELD QUALITY FUN AT COST    
6726/26-BLACKROCK MUNIHOLDINGS NY QU AT COST 340 269
2911-BLACKROCK MUNIYIELD NY QUALITY AT COST    
284-BLACKROCK CORE BOND TRUST AT COST 3,669 2,971
5000-EATON VANCE NEW YORK MUNI BOND AT COST    
3366-INVESCO TRUST FOR INVESMENT G AT COST    
1900-INVESCO TRUST FOR INVT GRADE MU AT COST    
8865-MFS INTERMEDIATE INCOME AT COST 25,847 23,581
3756-NUVEEN NEW YORK AMT-FREE QUALIT AT COST    
2472.882/2608.664-AB INCOME FUND AT COST 19,339 16,487
3324.664-DWS MANAGED MUNICIPAL BOND AT COST    
8044.376-EV NEW YORK MUNICIPAL OPPOR AT COST    
3552.306-FIDELITY ADVISOR NEW YORK M AT COST    
3788.742-INVESCO ROCHESTER NEW YORK AT COST    
52044.927-INVESCO ROCHESTER LIMITED AT COST    
6047.121/6354.117-INVESCO CORP BOND AT COST 44,868 39,268
766.16-INVESCO SHORT DURATION HIGH Y AT COST    
4935.157/5230.1-LORD ABBETT BOND DEB AT COST 41,040 37,291
15466.591-LORD ABBETT NEW YORK TAX F AT COST    
10905.085-PUTNAM NEW YORK TAX EXEMPT AT COST    
14408.384-WESTERN ASSET NEW YORK MUN AT COST    
683-DILLARDS CAP TR I 7.500% AT COST 17,814 17,560
1600-VORNADO REALTY TRUST (VNO) 5.40 AT COST 38,441 28,032
11-UNTS VAN KAMPEN INSURED MUNICIPAL AT COST    
4517.202 ARES PRIVATE MARKETS FUND AT COST 151,500 149,818
17482.517 CARLYLE TACTICAL PRIVATE AT COST 151,500 149,476
88040.874 BLACKROCK STRATEGIC INC OP AT COST 849,498 833,747
155 INVESCO S&P MIDCAP MOMENTUM ET AT COST 19,357 19,147
131 INVESCO DW SMALLCAP MOMENTUM ET AT COST 12,367 11,959
1148 INVESCO DW EMERG MRKTS MOMENTUM AT COST 23,310 22,065
257 INVESCO S&P SMALLCAP LOW VOL AT COST 12,406 12,137
315 INVESCO S&P MIDCAP LOW VOL AT COST 19,429 19,158
534 ISHARES RUSSELL 3000 ETF AT COST 178,651 178,490
377 ISHARES MSCI EMERG MRKTS MIN VOL AT COST 23,261 21,862
826 ISHARES MSCI EAFE MIN VOL AT COST 62,100 58,406
845 ISHARES MSCI USA MIN VOL AT COST 77,785 75,028
185 ISHARES MSCI USA MOMENTUM FACT AT COST 38,563 38,280
1561 ISHARES MSCI INTL MOMENTUM FACT AT COST 62,165 58,381
168 VANGUARD US MOMENTUM FACT AT COST 27,921 27,614
378 WISDOMTREE US SMALLCAP DIVD AT COST 13,185 12,984
1266 WISDOMTREE US LARGECAP DIVD AT COST 101,097 98,482
374 WISDOMTREE US MIDCAP DIVD AT COST 19,400 19,063
1106 WISDOMTREE INTL EQUITY AT COST 62,129 58,281
539 WISDOMTREE EMERGING MRKTS HIGH D AT COST 23,533 21,824

TY 2024 OtherDecreasesSchedule
Name:
BERNARD & ESTELLE SIEGEL FOUNDATION
EIN:
23-7015786
Description Amount
UNREALIZED GAIN/(LOSS) INVESTMENTS 17,825


TY 2024 OtherExpensesSchedule
Name:
BERNARD & ESTELLE SIEGEL FOUNDATION
EIN:
23-7015786
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
EXPENSES        
FILING FEES 250 125   125
BANK SERVICE CHARGES 20 10   10


TY 2024 OtherIncreasesSchedule
Name:
BERNARD & ESTELLE SIEGEL FOUNDATION
EIN:
23-7015786
Description Amount
ROUNDING 2


TY 2024 OtherProfessionalFeesSchedule
Name:
BERNARD & ESTELLE SIEGEL FOUNDATION
EIN:
23-7015786
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
UBS FINANCIAL SVCS ADVISORY FEES 7,934 3,967   3,967


TY 2024 SubstantialContributorsSch
Name:
BERNARD & ESTELLE SIEGEL FOUNDATION
EIN:
23-7015786
Name Address
ESTELLE F SIEGEL ESTATE 10 TRISTAN LN
WILLIAMSVILLE,NY14221


TY 2024 TaxesSchedule
Name:
BERNARD & ESTELLE SIEGEL FOUNDATION
EIN:
23-7015786
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
EXCISE TAX 9,612      
FOREIGN TAXES 280 280