Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
Do not enter social security numbers on this form as it may be made public.
Go to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2025
Open to Public Inspection
For calendar year 2025, or tax year beginning 01 - 01 2025, and ending 12 - 31, 20 25
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
GROSSE POINTE FARMS
State or province
MI
Country  
ZIP or foreign postal code
48236
A Employer identification number

38-6074066
B Telephone number (see instructions)

5867728100
C
G Check all that apply:

D 1. Foreign organizations, check here.............
2. Foreign organizations meeting the 85%
test, check here and attach computation ...
E
H Check type of organization:
F
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)$4,285,448J 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) 6,581
2 Check .................
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities... 85,263 85,263  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 105,024
b Gross sales price for all assets on line 6a 1,998,758
7 Capital gain net income (from Part IV, line 2)... 105,024
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........ 196,868 190,287  
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
4,800 0   0
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
31,562 31,562   0
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
5,875 385   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
232 0   0
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 42,469 31,947   0
25 Contributions, gifts, grants paid....... 187,324 187,324
26 Total expenses and disbursements. Add lines 24 and 25 ................ 229,793 31,947   187,324
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -32,925
b Net investment income (if negative, enter -0-) 158,340
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2025)
Form 990-PF (2025)
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.............   500 500
2 Savings and temporary cash investments......... 96,577 95,500 95,500
3 Accounts receivable  
Less: allowance for doubtful accounts        
4 Pledges receivable  
Less: allowance for doubtful accounts        
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)  
Less: allowance for doubtful accounts        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule) 294,850 Click to see attachment
List of Attached Documents:
// Content
74,155 		74,942
b Investments—corporate stock (attach schedule)....... 2,206,862 Click to see attachment
List of Attached Documents:
// Content
2,161,171 		2,937,100
c Investments—corporate bonds (attach schedule)....... 714,211 Click to see attachment
List of Attached Documents:
// Content
956,160 		971,363
11 Investments—land, buildings, and equipment: basis  
Less: accumulated depreciation (attach schedule)        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 167,187 Click to see attachment
List of Attached Documents:
// Content
159,276 		206,043
14 Land, buildings, and equipment: basis  
Less: accumulated depreciation (attach schedule)        
15 Other assets (describe )      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 3,479,687 3,446,762 4,285,448
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 )    
23 Total liabilities (add lines 17 through 22)......... 0 0
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here
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
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 1,084,294 1,051,369
29 Total net assets or fund balances (see instructions)..... 3,479,687 3,446,762
30 Total liabilities and net assets/fund balances (see instructions). 3,479,687 3,446,762
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
3,479,687
2
Enter amount from Part I, line 27a .....................
2
-32,925
3
Other increases not included in line 2 (itemize)
3
0
4
Add lines 1, 2, and 3 ..........................
4
3,446,762
5
Decreases not included in line 2 (itemize)
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, line 29, column (b) ..
6
3,446,762
Form 990-PF (2025)
Form 990-PF (2025)
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 1,998,758   1,893,734 105,024
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       105,024
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 2 105,024
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 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 2,201
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 2,201
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 2,201
6 Credits/Payments:
a 2025 estimated tax payments and 2024 overpayment credited to 2025 6a 4,800
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 4,800
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....... 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid... 10 2,599
11 Enter the amount of line 10 to be: Credited to 2026 estimated tax2,599 Refunded 11 0
For Refunded amount, also complete and attach Form 8050. See instructions.
Form 990-PF (2025)
Form 990-PF (2025)
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. $ 0(2) On foundation managers.$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.$ 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)
MI
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 2025 or the taxable year beginning in 2025? 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 addressN/A
14
The books are in care ofCOHEN CO ADVISORY LLC Telephone no. (586) 772-8100

Located at21420 GREATER MACK AVENUEST CLAIR SHORESMI ZIP+448080
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........
and enter the amount of tax-exempt interest received or accrued during the year ........
15
 
16 At any time during calendar year 2025, 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
Form 990-PF (2025)
Form 990-PF (2025)
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 ........
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 2025? .............
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 2025, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2025?....................
2a
 
No
If "Yes," list the years 20, 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.
20, 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 2025 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 Form 4720, Schedule C, to determine
if the foundation had excess business holdings in 2025.).....................
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 2025? ..
4b
 
No
Form 990-PF (2025)
Form 990-PF (2025)
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 .........
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................... 0
Form 990-PF (2025)
Form 990-PF (2025)
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.........................0
Form 990-PF (2025)
Form 990-PF (2025)
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
4,105,046
b
Average of monthly cash balances.......................
1b
128,634
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, 1b, and 1c).......................
1d
4,233,680
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
4,233,680
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
63,505
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
4,170,175
6
Minimum investment return. Enter 5% (0.05) of line 5 ................
6
208,509
Part X
Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here and do not complete this part.)
1
Minimum investment return from Part IX, line 6..................
1
208,509
2a
Tax on investment income for 2025 from Part V, line 5 .......
2a
2,201
b
Income tax for 2025. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
2,201
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
206,308
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
206,308
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
206,308
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, line 26, column (d) ..........
1a
187,324
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
187,324
Form 990-PF (2025)
Form 990-PF (2025)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2024 		(c)
2024 		(d)
2025
1 Distributable amount for 2025 from Part X, line 7 206,308
2 Undistributed income, if any, as of the end of 2025:
a Enter amount for 2024 only....... 186,448
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2025:
a From 2020......  
b From 2021......  
c From 2022......  
d From 2023......  
e From 2024......  
f Total of lines 3a through e ........ 0
4Qualifying distributions for 2025 from Part
XI, line 4: $ 187,324
a Applied to 2024, but not more than line 2a 186,448
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 2025 distributable amount..... 876
e Remaining amount distributed out of corpus 0
5 Excess distributions carryover applied to 2025. 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 2024. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		0
f Undistributed income for 2025. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2026 .......... 		205,432
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 2020 not
applied on line 5 or line 7 (see instructions) ... 		0
9 Excess distributions carryover to 2026.
Subtract lines 7 and 8 from line 6a ...... 		0
10 Analysis of line 9:
a Excess from 2021 ....  
b Excess from 2022 ....  
c Excess from 2023 ....  
d Excess from 2024 ....  
e Excess from 2025 ....  
Form 990-PF (2025)
Form 990-PF (2025)
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 2025, enter the date of the ruling ......
 
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) 2025 (b) 2024 (c) 2023 (d) 2022
         
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, 3b, or 3c 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 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, 2b, 2c, and 2d. 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 (2025)
Form 990-PF (2025)
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

8621 W MCNICHOLS RD
DETROIT,MI48221 		    SUPPORT FOR THE PARENTS AS TEACHERS PROGRAM 55,000

FAR THERAPEUTIC ARTS AND RECREATION

1669 W MAPLE ROAD
BIRMINGHAM,MI48009 		    SUPPORT FOR SCHOLARSHIPS FOR PROGRAMMING FOR CHILDREN WITH SPECIAL NEEDS 12,500

FULL CIRCLE FOUNDATION INC

17006 MACK AVENUE SUITE A
GROSSE POINTE PARK,MI48230 		    FOR USE IN THE EDIBLE GARDEN 9,000

KIDS ON THE GO

23500 PARE STRETT SUITE 10
ST CLAIR SHORES,MI48080 		    SUPPORT FOR SPEECH LANGUAGE PROGRAMS FOR CHILDREN WITH SPECIAL NEEDS 7,324

SIGMA GAMMA ASSOCATION

POST OFFICE BOX 36923
GROSSE POINTE FARMS,MI48236 		    IN SUPPORT OF THE STORY ACTIVITY PROGRAM, GIVING TREE, AND BLOOMS FOR BOLDI CAMPAIGN 8,500

THE FAMILY CENTER

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

VARIETY THE CHILDREN'S CHARITY OF DETROIT

600 SOUTH ADAMS ROAD SUITE 230
BIRMINGHAM,MI48009 		    TO UNDERWRITE ADAPTIVE BICYCLES FOR CHILDREN WITH SPECIAL NEEDS 55,000

THE FOWLER CENTER

2315 HARMON LAKE ROAD
MAYVILLE,MI48744 		    UNDERWRITE SUMMER CAMPERSHIPS FOR CAMPERS 18-26 YEARS OLD WITH SPECIAL NEEDS AT THE FOWLER CENTER 10,000

THERAPY RANCH

15001 KERCHEVAL AVE UNIT 2011
GROSSE POINTE PARK,MI48230 		    SUPPORT FOR CHILDREN WITH SPECIAL NEEDS 5,000

BANBURY CROSS THERAPEUTIC EQUESTRIAN CENTER

1223 BRAUER ROAD
OXFORD,MI48371 		    SPONSOR A HORSE IN SUPPORT OF WORK WITH CHILDREN WITH SPECIAL NEEDS 3,000

DETROIT SYMPHONY ORCHESTRA

3711 WOODWARD AVENUE
DETROIT,MI48201 		    FOR USE IN THE SENSORY FRIENDLY PROGRAM 2,000

PENRICKTON CENTER FOR BLIND CHILDREN

26530 EUREKA ROAD
TAYLOR,MI48180 		    SUPPORT FOR CHILDREN WHO ARE VISUALLY IMPAIRED WITH MULTIPLE DISABILITIES 10,000
Total ................................. 3a 187,324
bApproved for future payment
Total ................................. 3b 0
Form 990-PF (2025)
Form 990-PF (2025)
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 85,263  
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 ............ 		    18 105,024  
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) .. 0 190,287 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
190,287
(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 (2025)
Form 990-PF (2025)
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.
May the IRS discuss this return
with the preparer shown below?
See instructions.
Signature of officer or trustee Date Title
Paid Preparer Use Only Preparer's name Preparer's Signature Date Check if self-
employed 		PTIN
Firm's name
Firm's EIN
Firm's address


Phone no.
Form 990-PF (2025)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description

TY 2025 AccountingFeesSchedule
Name:
SIGMA GAMMA FOUNDATION
EIN:
38-6074066
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
TAX PREPARATION FEES 4,800 0   0

TY 2025 InvestmentsCorpBondsSchedule
Name:
SIGMA GAMMA FOUNDATION
EIN:
38-6074066
Name of Bond End of Year Book Value End of Year Fair Market Value
OTIS WORLDWIDE 2.293% 23,010 24,510
OTIS WORLDWIDE 2.293% 23,010 24,510
O'REILLY AUTOMOTIVE 3.9% 24,274 24,779
DTE ENERGY CO 4.95% 25,041 25,291
UNITED PARCEL SERVICE 3.05% 24,533 24,710
APPLE INC. 3.25% 24,787 24,544
APPLE INC. 3.25% 24,787 24,544
PAYCHEX INC 5.10% 25,151 25,726
PAYCHEX INC 5.10% 20,122 20,581
AMAZON.COM INC 4.10% 25,117 25,004
PFIZER INC 4.50% 25,152 25,132
PFIZER INC 4.50% 25,152 25,132
JM SMUCKER 5.90% 25,664 26,176
JM SMUCKER 5.90% 25,664 26,176
UNITED PARCEL SERICE 4.65% 25,001 25,605
OTIS WORLDWIDE 5.125% 25,134 25,935
ORACLE CORP. 4.5% 24,880 24,952
DTE ENERGY CO 5.05% 24,994 24,947
STRYKER CORP 4.625% 25,019 24,868
STRYKER CORP 4.625% 25,019 24,868
STRYKER CORP 4.85% 24,938 25,585
STRYKER CORP 4.85% 24,938 25,585
DTE ENERGY CO 5.1% 25,238 25,631
STARBUCKS CORP. 4% 24,846 24,957
O'REILLY AUTOMOTIVE 3.9% 24,275 24,779
STARBUCKS CORP. 3.0% 22,832 23,050
STARBUCKS CORP. 3.0% 22,832 23,050
NETFLIX, INC 5.875% 26,284 26,270
FEDEX CORP 4.2 % 24,140 25,040
ORACLE CORP. 4.5% 49,755 49,904
FEDEX CORP 4.2 % 24,140 25,040
FEDEX CORP 3.10% 24,023 24,071
THE KROGER CO. 4.50% 24,532 25,300
THE KROGER CO. 2.65% 23,801 24,753
THE CLOROX CO. 4.4% 25,146 25,314
THE CLOROX CO. 4.4% 25,146 25,314
THE CLOROX CO. 3.90% 23,982 24,977
THE KROGER CO. 2.65% 23,801 24,753

TY 2025 InvestmentsCorpStockSchedule
Name:
SIGMA GAMMA FOUNDATION
EIN:
38-6074066
Name of Stock End of Year Book Value End of Year Fair Market Value
3M CO 3,526 6,403
NVIDIA CORP 24,545 72,734
NVIDIA CORP 17,900 66,207
NOKIA CORP ADR 8,416 8,410
NOKIA CORP ADR 10,839 10,836
NINTENDO CO LTD ADR 10,789 9,913
NINTENDO CO LTD ADR 13,664 12,543
ORACLE CORP 19,988 16,566
NEUROCRINE BIOSCIENCES INC 10,117 9,927
NEUROCRINE BIOSCIENCES INC 8,035 7,800
NETFLIX INC 3,102 4,218
NETFLIX INC 3,159 4,687
NESTLE SA ADR 4,482 4,938
ORACLE CORP 23,593 19,490
PALO ALTO NETWORKS INC 789 4,604
REPUBLIC SERVICES INC 4,168 5,297
REPUBLIC SERVICES INC 5,838 7,417
PRINCIPAL FINANCIAL GROUP INC 22,347 24,257
PRINCIPAL FINANCIAL GROUP INC 18,412 19,847
PNC FINANCIAL SERVICES GROUP INC 22,451 26,091
PALO ALTO NETWORKS INC 947 5,526
PNC FINANCIAL SERVICES GROUP INC 17,715 20,873
PEPSICO INC 6,272 7,176
PEPSICO INC 4,088 5,023
PENUMBRA INC 8,733 12,436
PENUMBRA INC 9,166 12,436
PAYCHEX INC 7,277 6,731
PAYCHEX INC 3,034 2,805
NESTLE SA ADR 4,822 5,433
MSCI INC 8,095 8,606
MTU AERO ENGINES AG ADR 5,256 10,422
MARVELL TECHNOLOGY INC 9,684 9,348
MARSH & MCLENNAN COMPANIES INC 4,922 4,638
MARSH & MCLENNAN COMPANIES INC 7,075 6,493
LONZA GROUP AG ADR 8,315 8,399
LONZA GROUP AG ADR 9,842 10,079
LONDON STOCK EXCHANGE ADR 3,725 3,821
ZOETIS INC 8,760 5,662
LONDON STOCK EXCHANGE ADR 4,468 4,586
LOCKHEED MARTIN CORP 6,827 7,255
LINDE PLC 8,114 8,528
LINDE PLC 6,033 6,396
KINDER MORGAN INC 4,990 7,560
KINDER MORGAN INC 3,628 5,498
JOHNSON CONTROLS INT'L 10,806 11,975
LOCKHEED MARTIN CORP 6,827 7,255
MASTERCARD INC CL A 5,341 8,563
MASTERCARD INC CL A 7,123 11,418
MEDTRONIC PLC 6,291 7,205
MSCI INC 8,173 8,606
MONOLITHIC POWER SYSTEMS INC 18,302 23,565
MONOLITHIC POWER SYSTEMS INC 15,969 22,659
MONDELEZ INTERNATIONAL INC 6,070 5,383
MONDELEZ INTERNATIONAL INC 6,891 5,383
MICROSOFT CORP 63,489 74,961
MICROSOFT CORP 55,128 67,707
META PLATFORMS INC 2,107 11,882
META PLATFORMS INC 1,756 9,901
MERCADOLIBRE INC 2,382 4,029
MERCADOLIBRE INC 2,423 4,029
MEDTRONIC PLC 5,033 5,764
MTU AERO ENGINES AG ADR 4,244 8,337
SALESFORCE INC 1,813 5,298
ROSS STORES INC 4,607 6,305
VISA INC CL A 17,716 22,796
VIPER ENERGY INC 7,095 6,760
VIPER ENERGY INC 7,251 6,760
VERTEX PHARMACEUTICALS INC 3,640 6,800
VERTEX PHARMACEUTICALS INC 781 2,267
VERIZON COMMUNICATIONS INC 8,303 8,146
VISA INC CL A 19,039 24,550
VERIZON COMMUNICATIONS INC 7,263 7,128
VEEVA SYSTEMS INC 5,351 4,465
UNITEDHEALTH GROUP INC 10,916 6,602
UNITEDHEALTH GROUP INC 10,117 6,602
UNION PACIFIC CORP 7,127 6,940
VEEVA SYSTEMS INC 9,751 7,813
WAL-MART DE MEXICO SAB DE CV ADR CL V 6,163 4,676
WAL-MART DE MEXICO SAB DE CV ADR CL V 5,162 3,896
WEC ENERGY GROUP INC 13,429 15,819
YUM! BRANDS INC 8,630 9,077
YUM! BRANDS INC 7,193 7,564
XYLEM INC 6,497 8,171
XYLEM INC 6,482 8,171
XCEL ENERGY INC 14,106 12,926
XCEL ENERGY INC 16,112 14,772
WORKDAY INC CL A 10,556 9,665
WORKDAY INC CL A 7,839 7,517
WESCO INT'L 4,002 3,670
WESCO INT'L 10,306 9,786
WELLS FARGO & CO 31,473 39,610
WELLS FARGO & CO 23,676 30,290
WEC ENERGY GROUP INC 13,531 15,819
UNION PACIFIC CORP 3,653 3,470
ROSS STORES INC 8,874 11,709
UBER TECHNOLOGIES INC 4,947 5,311
TYLER TECHNOLOGIES INC 2,561 4,540
STARBUCKS CORP 4,870 4,211
STARBUCKS CORP 4,713 4,211
SPIRE INC 12,204 11,578
SPIRE INC 15,546 14,886
SOUTHERN CO 8,496 15,260
SOUTHERN CO 5,998 10,900
STATE STREET CORP 11,928 18,706
SLB LTD 3,700 3,838
SHERWIN-WILLIAMS CO 6,004 6,481
SHERWIN-WILLIAMS CO 5,949 6,481
SERVICENOW INC 3,457 7,660
SERVICENOW INC 3,455 7,660
SALESFORCE INC 1,360 3,974
JOHNSON CONTROLS INT'L 7,866 8,981
SLB LTD 3,661 3,838
STATE STREET CORP 14,970 25,157
STRYKER CORP 5,933 7,029
STRYKER CORP 7,424 8,787
TYLER TECHNOLOGIES INC 2,559 4,540
T-MOBILE US INC 7,274 8,122
T-MOBILE US INC 7,274 8,122
TEXAS INSTRUMENTS INC 14,210 13,012
TEXAS INSTRUMENTS INC 11,632 10,409
TECHTRONIC INDUSTRIES CO LTD ADR 2,546 4,894
TECHTRONIC INDUSTRIES CO LTD ADR 2,577 4,319
TAIWAN SEMICONDUCTOR MFG CO LTD ADR 1,539 15,195
TAIWAN SEMICONDUCTOR MFG CO LTD ADR 1,974 19,753
UBER TECHNOLOGIES INC 3,806 4,086
INTUITIVE SURGICAL INC 692 5,664
MARVELL TECHNOLOGY INC 7,634 6,798
INTUIT INC 6,153 8,611
CHECK POINT SOFTWARE TECHNOLOGIES LTD 2,710 4,639
CHECK POINT SOFTWARE TECHNOLOGIES LTD 2,964 6,495
CASEY'S GENERAL STORES INC 8,414 16,581
CASEY'S GENERAL STORES INC 9,860 19,345
CANADIAN NATIONAL RAILWAY CO 2,093 2,966
CANADIAN NATIONAL RAILWAY CO 1,744 2,471
BROOKFIELD ASSET MANAGEMENT LTD CL A 2,977 5,239
BROOKFIELD ASSET MANAGEMENT LTD CL A 2,312 3,929
BROADCOM INC 14,248 43,263
BROADCOM INC 12,834 34,610
BOEING CO 14,484 16,284
BOEING CO 15,478 16,284
BLACKROCK INC 7,938 10,703
CHEVRON CORP 7,517 7,621
BLACKROCK INC 7,911 10,703
CHEVRON CORP 3,855 3,810
CORTEVA INC 15,526 18,433
CORPAY INC 2,834 4,514
CORPAY INC 2,833 4,514
INTUITIVE SURGICAL INC 693 5,664
COCA-COLA CO 13,306 13,982
CME GROUP INC 12,511 15,019
CME GROUP INC 10,450 12,289
CLOROX CO 6,815 6,050
CLOROX CO 5,722 5,042
CITIGROUP INC 15,601 26,255
CITIGROUP INC 12,320 20,421
CHUBB LTD 5,697 7,803
CHUBB LTD 6,842 9,364
CORTEVA INC 13,831 16,758
BEST BUY CO INC 16,411 13,386
BARCLAYS PLC ADR 4,786 8,042
AMGEN INC 7,161 8,183
AMGEN INC 4,298 4,910
AMAZON.COM INC 3,798 10,387
AMAZON.COM INC 6,570 15,003
ALPHABET INC CL A 3,489 28,170
ALPHABET INC CL A 5,600 31,300
AIRBUS SE ADR 11,222 13,901
AIRBUS SE ADR 13,785 17,608
AGILENT TECHNOLOGIES INC 6,471 6,804
AGILENT TECHNOLOGIES INC 3,259 3,402
ADVANCED MICRO DEVICES INC 10,431 12,850
ADVANCED MICRO DEVICES INC 11,787 14,991
ACCENTURE PLC CL A 9,207 6,708
ACCENTURE PLC CL A 6,956 5,366
ABBVIE INC 22,080 28,561
ABBVIE INC 14,456 19,422
3M CO 4,407 8,005
AMPHENOL CORP CL A 3,606 10,136
BEST BUY CO INC 12,425 10,040
AMPHENOL CORP CL A 4,814 13,514
ANHEUSER-BUSCH INBEV ADR 5,304 4,803
BARCLAYS PLC ADR 3,818 6,413
BANK OF NEW YORK MELLON CORP 14,032 29,023
BANK OF NEW YORK MELLON CORP 11,244 23,218
BANK OF AMERICA CORP 18,383 24,750
BANK OF AMERICA CORP 21,574 28,875
AXON ENTERPRISE INC 1,264 5,679
AXON ENTERPRISE INC 1,264 5,679
AUTODESK INC 10,554 11,840
AUTODESK INC 11,602 11,840
ATLASSIAN CORP 11,304 8,107
ATLASSIAN CORP 14,754 10,539
ASTRAZENECA PLC 9,033 11,491
ASTRAZENECA PLC 6,988 9,193
ASML HOLDING NV ADR 2,965 8,559
ASML HOLDING NV ADR 1,753 10,699
APPLE INC 21,058 55,731
APPLE INC 29,591 61,169
ANHEUSER-BUSCH INBEV ADR 4,245 3,842
COSTAR GROUP INC 5,710 5,043
COCA-COLA CO 11,699 12,234
COSTCO WHOLESALE CORP 6,385 8,623
GENERAL DYNAMICS CORP 6,388 8,417
GENERAL DYNAMICS CORP 7,673 10,100
FASTENAL CO 6,375 8,026
FASTENAL CO 4,786 6,020
EXXON MOBIL CORP 3,856 6,017
GILDAN ACTIVEWEAR INC 7,317 7,808
EXXON MOBIL CORP 7,584 9,026
EXPERIAN PLC ADR 7,679 9,034
EXPERIAN PLC ADR 6,000 7,227
ELI LILLY AND CO 20,379 26,867
ELI LILLY AND CO 16,136 21,494
EDWARDS LIFESCIENCES CORP 5,114 5,115
EDWARDS LIFESCIENCES CORP 4,263 4,263
DUKE ENERGY CORP 17,287 20,512
COSTAR GROUP INC 4,943 4,371
GILDAN ACTIVEWEAR INC 8,780 9,369
GILEAD SCIENCES INC 8,018 15,343
GILEAD SCIENCES INC 6,294 12,274
INTUIT INC 7,705 9,936
INTERCONTINENTAL EXCHANGE INC 6,843 8,098
INTERCONTINENTAL EXCHANGE INC 6,160 7,288
IDEXX LABORATORIES INC 6,360 10,148
IDEXX LABORATORIES INC 5,526 11,501
HOME DEPOT INC 5,068 5,162
HOME DEPOT INC 6,742 6,882
HERSHEY CO 15,953 15,468
HERSHEY CO 13,730 13,649
HEICO CORP 11,145 19,415
HEICO CORP 9,291 16,180
HDFC BANK LTD ADR 6,546 8,404
HDFC BANK LTD ADR 8,770 10,962
DUKE ENERGY CORP 15,416 17,582
DSV A/S 9,494 10,739
ZOETIS INC 6,668 4,404
DBS GROUP HOLDINGS LTD ADR 2,214 7,024
CUMMINS INC 6,953 7,657
CVS HEALTH CORP 7,950 7,936
DBS GROUP HOLDINGS LTD ADR 1,660 5,268
CUMMINS INC 9,269 10,209
DAIICHI SANKYO CO LTD ADR 6,525 4,779
CVS HEALTH CORP 5,850 5,952
DAIICHI SANKYO CO LTD ADR 5,123 3,717
CROWDSTRIKE HOLDINGS INC 1,695 4,688
COSTCO WHOLESALE CORP 6,383 8,623
DSV A/S 11,185 12,634
CROWDSTRIKE HOLDINGS INC 2,543 7,031

TY 2025 InvestmentsGovtObligationsSch
Name:
SIGMA GAMMA FOUNDATION
EIN:
38-6074066
US Government Securities - End of Year Book Value:

74,155
US Government Securities - End of Year Fair Market Value:

74,942
State & Local Government Securities - End of Year Book Value:


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


0


TY 2025 InvestmentsOtherSchedule2
Name:
SIGMA GAMMA FOUNDATION
EIN:
38-6074066
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
PUBLIC STORAGE REIT AT COST 7,165 6,487
IRON MOUNTAIN INC AT COST 13,720 12,442
IRON MOUNTAIN INC AT COST 11,030 9,953
ISHARES MSCI EMERGING MARKETS ETF AT COST 10,605 12,857
ISHARES MSCI EMERGING MARKETS ETF AT COST 13,072 16,413
ISHARES MSCI EUROPE FINANCIALS ETF AT COST 9,754 19,472
ISHARES MSCI EUROPE FINANCIALS ETF AT COST 11,938 25,036
ISHARES MSCI JAPAN ETF AT COST 7,117 10,093
ISHARES MSCI JAPAN ETF AT COST 5,794 8,074
WISDOMTREE EUROPE HEDGED EQUITY FUND AT COST 5,180 9,286
WEYERHAEUSER CO AT COST 7,427 5,330
WEYERHAEUSER CO AT COST 5,891 4,146
TERRENO REALTY CORP AT COST 7,957 7,339
REALTY INCOME CORP AT COST 7,151 7,610
WELLTOWER INC AT COST 7,387 14,849
WELLTOWER INC AT COST 6,002 12,065
REALTY INCOME CORP AT COST 5,297 5,637
PUBLIC STORAGE REIT AT COST 2,866 2,595
WISDOMTREE EUROPE HEDGED EQUITY FUND AT COST 5,960 9,020
TERRENO REALTY CORP AT COST 7,963 7,339

TY 2025 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 232 0   0


TY 2025 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 31,562 31,562   0


TY 2025 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 385 385   0
FEDERAL EXCISE TAX 5,490 0   0