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
Olson-Kulka Foundation
 
Number and street (or P.O. box number if mail is not delivered to street address) 4000 Town Center 1240
  Room/suite
City or town
Southfield
State or province
MI
Country  
ZIP or foreign postal code
48075
A Employer identification number

38-6074650
B Telephone number (see instructions)

2489969499
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)$835,652J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule)  
2 Check .................
3 Interest on savings and temporary cash investments 1,134 1,134  
4 Dividends and interest from securities... 18,681 18,681  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 30,739
b Gross sales price for all assets on line 6a  
7 Capital gain net income (from Part IV, line 2)... 30,739
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........ 50,554 50,554  
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).......        
c Other professional fees (attach schedule)....        
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
2,020 2,020   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
5,995 5,995   0
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 8,015 8,015   0
25 Contributions, gifts, grants paid....... 28,900 28,900
26 Total expenses and disbursements. Add lines 24 and 25 ................ 36,915 8,015   28,900
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 13,639
b Net investment income (if negative, enter -0-) 42,539
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............. 18,250 39,052 39,052
2 Savings and temporary cash investments.........      
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) 140,329 Click to see attachment
List of Attached Documents:
// Content
6,123 		6,123
b Investments—corporate stock (attach schedule)....... 409,284 Click to see attachment
List of Attached Documents:
// Content
468,419 		468,420
c Investments—corporate bonds (attach schedule)....... 54,547 Click to see attachment
List of Attached Documents:
// Content
150,376 		150,376
11 Investments—land, buildings, and equipment: basis  
Less: accumulated depreciation (attach schedule)        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 146,386 Click to see attachment
List of Attached Documents:
// Content
171,681 		171,681
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) 768,796 835,651 835,652
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........ 770,124 823,340
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds -1,328 12,311
29 Total net assets or fund balances (see instructions)..... 768,796 835,651
30 Total liabilities and net assets/fund balances (see instructions). 768,796 835,651
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
768,796
2
Enter amount from Part I, line 27a .....................
2
13,639
3
Other increases not included in line 2 (itemize) Click to see attachment
List of Attached Documents:
// Content
3
53,216
4
Add lines 1, 2, and 3 ..........................
4
835,651
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
835,651
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 - Charles Schwabshort term      
b Publicly Traded Securities - Charles Schwab long term      
c
d
e
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a       2,575
b       28,164
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       2,575
b       28,164
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 30,739
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) 1 591
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........................... 3 591
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- ..... 5 591
6 Credits/Payments:
a 2025 estimated tax payments and 2024 overpayment credited to 2025 6a 0
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 0
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8 21
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed....... 9 612
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid... 10  
11 Enter the amount of line 10 to be: Credited to 2026 estimated tax   Refunded 11  
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
 
No
7
Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
and Part XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
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 ofBarry R Bess Telephone no. (248) 996-9499

Located at4000 Town Center Suite 1240SouthfieldMI ZIP+448075
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
Yes
 
If "Yes," list the years 20 24, 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
Yes
 
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
Robert Kulka President
10.00 		0 0 0
8121 S Jackson Road
Jackson,MI49201
Terrence B Kulka Vice President
10.00 		0 0 0
32 Valley Ridge
Napean,Ontario  
CA
Barry R Bess Secretary/Treasurer
10.00 		0 0 0
4000 Town Center Suite 1240
Southfield,MI48075
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
747,207
b
Average of monthly cash balances.......................
1b
52,550
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, 1b, and 1c).......................
1d
799,757
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
799,757
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
11,996
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
787,761
6
Minimum investment return. Enter 5% (0.05) of line 5 ................
6
39,388
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
39,388
2a
Tax on investment income for 2025 from Part V, line 5 .......
2a
591
b
Income tax for 2025. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
591
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
38,797
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
38,797
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
38,797
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
28,900
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
28,900
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 38,797
2 Undistributed income, if any, as of the end of 2025:
a Enter amount for 2024 only....... 37,727
b Total for prior years:2023, 20, 20 5,337
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: $ 28,900
a Applied to 2024, but not more than line 2a 28,900
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..... 0
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 .......... 		5,337
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...... 		5,337
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 ............. 		8,827
f Undistributed income for 2025. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2026 .......... 		38,797
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

Adrian Dominican Sisters

1257 Siena Heights Drive
Adrian,MI49221 		    General Fund 250

American Heart Association

PO Box 840692
Dallas,TX752840692 		    General Fund 250

Arbor Hospice

2366 Oak Valley Drive
Ann Arbor,MI481038944 		    General Fund 500

Capuchin Soup Kitchen

PO Box 772091
Detroit,MI482772091 		    General Fund 1,000

Cascades Humane Society

1515 Carmen Drive
Jackson,MI49202 		    General Fund 250

Catholic Charities

PO Box 5278
Tipton,IA577720517 		    General Fund 250

Children's Healing Center

1580 E Beltine Avenue SE
Grand Rapids,MI49546 		    General Fund 250

Clonlara

1289 Jewett
Ann Arbor,MI48104 		    General Fund 1,200

Covenant House Detroit

2959 Martin Luther King Jr Blvd
Detroit,MI48208 		    General Fund 1,000

Dawn Farms

6633 Stony Creek Road
Ypsilanti,MI48197 		    General Fund 750

Detroit Phoenix Center

1420 Washington Blvd Suite 301
Detroit,MI48226 		    General Fund 500

Detroit Rescue Mission Ministries

150 Stimson Street
Detroit,MI48201 		    General Fund 500

Andy's Angels

2326 Brooklyn Road
Jackson,MI49203 		    General Fund 1,000

Benedictine Sisters of Erie

6101 East Lake Road
Erie,PA16511 		    General Fund 250

Focus Hope

1400 Oakman Blvd
Detroit,MI48238 		    General Fund 2,000

Food Gatherers

1 Carrot Way
Ann Arbor,MI48113 		    General Fund 750

Gleaners Community Food Bank

PO Box 44050
Detroit,MI482440050 		    General Fund 1,000

Habitat for Humanity

322 Lamar Street
Americus,GA31709 		    General Fund 250

Haven Detroit

801 Vanguard Drive
Pontiac,MI48341 		    General Fund 500

Henry Ford Allegiance Hospice Home

2150 Kingsbrooke Drive
Jackson,MI49201 		    General Fund 550

Hospice of Lenawee

1903 Wolf Creek Highway
Adrian,MI49221 		    General Fund 500

Jackson Community Food Pantry

701 Greenwood Avenue
Jackson,MI49203 		    General Fund 1,000

Jackson Interfaith Shelter

PO Box 4411
Jackson,MI49204 		    General Fund 250

John George Home

1501 E Ganson
Jackson,MI49202 		    General Fund 1,000

Life Church Grand Haven

1000 Waverly Avenue
Grand Haven,MI49417 		    General Fund 800

Lumen Christi Foundation

2735 E Apple Avenue Suite D
Muskegon,MI49203 		    General Fund 2,750

Marine Toys for Tots

18251 Quantico Gateway Drive
Triangle,VA221721776 		    General Fund 300

Maryknoll Fathers and Brothers

PO Box 302
Maryknoll,NY10545 		    General Fund 300

Macular Degeneration Research

22512 Gateway Center Drive
Clarksburg,MD20871 		    General Fund 250

Men and Women of Action

960 Barnes Street NE
Cleveland,TN37311 		    General Fund 250

Motor City Mitten Mission

24623 Harper Ave
St Clair Shores,MI48080 		    General Fund 250

Most Holy Trinity Parrish

1050 Porter Street
Detroit,MI48226 		    General Fund 1,000

Muskegon Museum of Art

296 W Webster Ave
Muskegon,MI49440 		    General Fund 500

Muskegon Rescue Mission

2735 E Apple Avenue Suite D
Muskegon,MI49442 		    General Fund 500

On Goal

920 Round Bottom Road
Milford,OH45150 		    General Fund 150

Penrickton Center for Blind Children

26350 Eureka Road
Taylor,MI48180 		    General Fund 500

Positive Options

339 S River Avenue
Holland,MI494233355 		    General Fund 250

Salvation Army Jackson

806 E Pearl Street
Jackson,MI49201 		    General Fund 500

SAY Detroit

29836 Telegraph Road
Southfield,MI48034 		    General Fund 750

Scripps Howard Foundation

PO Box 5380
Cincinnati,OH452015380 		    General Fund 500

St Louis Center

16195 W Old US Hwy 12
Chelsea,MI48118 		    General Fund 250

Solanus Mission

1820 Mt Elliott
Detroit,MI48207 		    General Fund 1,000

Soul Forward Sober Companions

133 E Grand Blvd Apr 208
Detroit,MI482073777 		    General Fund 500

Special Olympics Michigan

PO Box 795
Mt Pleasant,MI48809 		    General Fund 250

St Vincent and Sara Fisher Center

14061 Lappin Street
Detroit,MI48205 		    General Fund 500

The Hudson Foundation

801 Vanguard Drive
Pontiac,MI48341 		    General Fund 500

Vera Bradley Foundation

535 Barnhill Drive
Indianapolis,IN46202 		    General Fund 250

Vietnam Veterans Memorial Fund

1530 Wilson Blvd Suite 550
Arlington,VA22209 		    General Fund 250

WGVU

301 Fulton W
Grand Rapids,MI49504 		    General Fund 100
Total ................................. 3a 28,900
bApproved for future payment

Aquinas College
1607 Robinson Road SE
Grand Rapids,MI495069901 		    General Fund 500

Building Beds 4 Kids
14241 W Eleven Mile Road
Oak Park,MI48237 		    General Fund 250

Charlotte Mason Community School
17400 2nd Avenue
Detroit,MI48203 		    General Fund 500

Forgotten Harvest
15000 W Eight Mile Road
Oak Park,MI48237 		    General Fund 1,000

Friends of Foster Kids
51341 Celeste
Shelby Twp,MI48315 		    General Fund 250

GSP Rescue
PO Box 341
Gurnee,IL60031 		    General Fund 250

National Park Foundation
1500 K Street NW Suite 700
Washington,DC20005 		    General Fund 100

Ohr Somayach
PO Box 297
Lakewood,NH08701 		    General Fund 1,500

Share the Warmth Lenawee
427 Maumee Street
Adrian,MI49221 		    General Fund 500

The Empowerment Plan
7640 Kercheval Avenue
Detroit,MI48214 		    General Fund 1,000
Total ................................. 3b 5,850
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 ........... 		  1,134      
4 Dividends and interest from securities .... 523000 18,681      
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 ............ 		523000 30,739      
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) .. 50,554 0 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
50,554
(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 InvestmentsCorpBondsSchedule
Name:
Olson-Kulka Foundation
EIN:
38-6074650
Name of Bond End of Year Book Value End of Year Fair Market Value
Goldman Sachs, 2.875%, 01/15/26 14,981 14,981
Stanley Black, 4.25%, 11/15/25 15,059 15,059
Caterpillar Fin, 4.375%, 08/16/29 20,292 20,292
Amgen Inc, 4.05%, 08/18/29 29,900 29,900
Abbvie Inc, 3.2%, 11/21/29 14,527 14,527
Ford Motor Credit, 5.75%, 03/20/30 14,911 14,911
General Motors Fin, 5.45%, 07/15/30 15,580 15,580
Goldman Sachs, 5.65%, 09/09/30 25,126 25,126

TY 2025 InvestmentsCorpStockSchedule
Name:
Olson-Kulka Foundation
EIN:
38-6074650
Name of Stock End of Year Book Value End of Year Fair Market Value
Adobe Inc 16,450 16,450
Alphabet Inc 25,979 25,979
39 25,390 25,390
Apple, Inc 22,021 22,021
Berkshire Hathaway 14,577 14,577
BP PLC 25,700 25,700
Broadcom Inc 22,497 22,497
Corning Inc 20,139 20,139
Johnson & Johnson 27,938 27,938
JPMorgan Chase & Co 32,222 32,222
Medtronic PLC 23,535 23,535
Microsoft Corp 26,599 26,599
Nike Inc 17,520 17,520
Pfizer Inc 21,788 21,788
Price T Rowe Group Inc 20,988 20,988
Starbucks Corp 13,895 13,896
Target Corp 15,738 15,738
United Parcel Srvc 18,846 18,846
Verizon Communications 27,085 27,085
Visa Inc 26,303 26,303
Rio Tinto PLC 23,209 23,209

TY 2025 InvestmentsGovtObligationsSch
Name:
Olson-Kulka Foundation
EIN:
38-6074650
US Government Securities - End of Year Book Value:

6,123
US Government Securities - End of Year Fair Market Value:

6,123
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:
Olson-Kulka Foundation
EIN:
38-6074650
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
American Tower REIT FMV 20,717 20,717
Ishares Core MSCI FMV 22,384 22,384
Ishares Core MSCI EAF FMV 26,838 26,838
Public Storage REIT FMV 17,646 17,646
Schwab US Small-Cap ETF FMV 49,270 49,270
Vanguard Mid Cap ETF FMV 34,826 34,826

TY 2025 OtherExpensesSchedule
Name:
Olson-Kulka Foundation
EIN:
38-6074650
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
Schwab - investment advisor fees 5,917 5,917   0
Postage 78 78   0


TY 2025 OtherIncreasesSchedule
Name:
Olson-Kulka Foundation
EIN:
38-6074650
Description Amount
Unrealized gain 53,216


TY 2025 TaxesSchedule
Name:
Olson-Kulka Foundation
EIN:
38-6074650
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ADR pass through fee on foreign dividends 13 13   0
Department of Treasury - 2024 Form 990-PF tax 406 406   0
Department of Treasury - 2024 Form 4720 1,601 1,601   0