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
SAUL O SIDORE MEMORIAL FOUNDATION
 
% RALPH P SIDORE
Number and street (or P.O. box number if mail is not delivered to street address) 15 GLENEAGLE DRIVE
  Room/suite
City or town
BEDFORD
State or province
NH
Country  
ZIP or foreign postal code
03110
A Employer identification number

23-7124593
B Telephone number (see instructions)

6039359445
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)$1,423,781J 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) 450
2 Check .................
3 Interest on savings and temporary cash investments 1 1  
4 Dividends and interest from securities... 26,682 26,682  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 152,537
b Gross sales price for all assets on line 6a 522,613
7 Capital gain net income (from Part IV, line 2)... 152,537
8 Net short-term capital gain......... 5,228
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
1,752 1,752  
12 Total. Add lines 1 through 11........ 181,422 180,972 5,228
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc.        
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
2,738 2,738   2,738
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
2,146 1,973    
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 4,884 4,711   2,738
25 Contributions, gifts, grants paid....... 89,250 89,250
26 Total expenses and disbursements. Add lines 24 and 25 ................ 94,134 4,711   91,988
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 87,288
b Net investment income (if negative, enter -0-) 176,261
c Adjusted net income (if negative, enter -0-)... 5,228
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.............      
2 Savings and temporary cash investments......... 3,924 3,625 3,625
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) 60,000
Less: allowance for doubtful accounts   60,000 Click to see attachment
List of Attached Documents:
// Content
60,000 		60,000
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)....... 770,013 Click to see attachment
List of Attached Documents:
// Content
857,600 		1,360,156
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis  
Less: accumulated depreciation (attach schedule)        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule)..........      
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) 833,937 921,225 1,423,781
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........    
27 Paid-in or capital surplus, or land, bldg., and equipment fund    
28 Retained earnings, accumulated income, endowment, or other funds 833,937 921,225
29 Total net assets or fund balances (see instructions)..... 833,937 921,225
30 Total liabilities and net assets/fund balances (see instructions). 833,937 921,225
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
833,937
2
Enter amount from Part I, line 27a .....................
2
87,288
3
Other increases not included in line 2 (itemize)
3
 
4
Add lines 1, 2, and 3 ..........................
4
921,225
5
Decreases not included in line 2 (itemize)
5
 
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, line 29, column (b) ..
6
921,225
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 ISHARES MSCI EAFE GROWTH ETF P 2024-06-06 2025-02-27
b ISHARES 20 YEAR TREASURY BOND ETF P 2024-03-14 2025-02-27
c ISHARES 20 YEAR TREASURY BOND ETF P 2024-05-28 2025-02-27
d ISHARES 20 YEAR TREASURY BOND ETF P 2024-11-08 2025-02-27
e ISHARES MSCI USA MOM FACTOR ETF P 2024-11-08 2025-02-27
ISHARES MSCI EAFE GROWTH ETF P 2024-05-28 2025-02-27
ISHARES S&P 500 GROWTH ETF P 2024-03-14 2025-02-27
ISHARES MSCI EMERGING MARKETS EX CH P 2024-05-28 2025-05-20
ISHARES MSCI EMERGING MARKETS EX CH P 2024-06-06 2025-05-20
ISHARES MSCI EMERGING MARKETS EX CH P 2024-09-02 2025-05-20
ISHARES MSCI EMERGING MARKETS EX CH P 2024-11-08 2025-05-20
ISHARES CURRENCY HEDGED MSCI EAFE E P 2025-02-27 2025-05-20
ISHARES GOLD TRUST P 2024-11-08 2025-05-20
ISHARES MSCI USA MOMENTUM FACTOR ET P 2024-11-08 2025-05-20
ISHARES MSCI EAFE GROWTH ETF P 2024-06-06 2025-05-20
ISHARES US TECHNOLOGY ETF P 2025-02-27 2025-09-16
ISHARES MSCI USA MOMENTUM FACTOR ET P 2024-11-08 2025-09-16
ISHARES MSCI EAFE GROWTH ETF P 2024-11-08 2025-09-16
ISHARES 10-20 YEAR TREASURY BOND ET P 2025-02-27 2025-09-26
ISHARES US THEMATIC ROTATION ACTI P 2025-05-20 2025-09-26
ISHARES AI INNOVATION AND TECH AC P 2025-05-21 2025-09-26
ISHARES GOLD TRUST P 2024-11-08 2025-09-26
ISHARES GOLD TRUST P 2025-02-27 2025-09-26
ISHARES S&P 100 ETF P 2025-02-27 2025-09-26
ISHARES MSCI USA MOMENTUM FACTOR ET P 2024-11-08 2025-09-26
ISHARES CORE INTERNATIONAL AGGREGAT P 2025-05-20 2025-11-18
ISHARES GOLD TRUST P 2025-02-27 2025-11-18
ISHARES S&P 100 ETF P 2025-02-27 2025-11-18
ISHARES US AEROSPACE & DEFENSE ET P 2025-09-16 2025-11-18
PUTNAM ULTRA SHORT DURATION INCOME P 2024-11-26 2025-11-26
ISHARES MSCI EAFE GROWTH ETF P 2023-03-17 2025-02-27
ISHARES MSCI EAFE GROWTH ETF P 2024-01-25 2025-02-27
ISHARES 20 YEAR TREASURY BOND ETF P 2023-07-20 2025-02-27
ISHARES 20 YEAR TREASURY BOND ETF P 2023-10-19 2025-02-27
ISHARES MSCI EAFE VALE ETF P 2022-10-20 2025-02-27
ISHARES MSCI EAFE VALE ETF P 2023-07-20 2025-02-27
ISHARES CORE S&P500 ETF P 2022-01-27 2025-02-27
ISHARES MSCI EAFE GROWTH ETF P 2023-01-11 2025-02-27
ISHARES MBS ETF P 2022-10-20 2025-02-27
ISHARES US INFRA ETF P 2022-05-18 2025-02-27
ISHARES US INFRA ETF P 2023-03-17 2025-02-27
ISHARES US INFRA ETF P 2023-10-19 2025-02-27
ISHARES US INFRA ETF P 2024-01-25 2025-02-27
ISHARES MSCI EMRG MKT EX CHINA ETF P 2023-10-19 2025-02-27
ISHARES MSCI EMRG MKT EX CHINA ETF P 2023-10-19 2025-05-20
ISHARES MSCI EMRG MKT EX CHINA ETF P 2024-01-25 2025-05-20
ISHARES MSCI EMRG MKT EX CHINA ETF P 2024-03-14 2025-05-20
ISHARES S&P500 GROWTH ETF P 2024-03-14 2025-05-20
ISHARES US TECH ETF P 2022-10-20 2025-05-20
ISHARES US TECH ETF P 2023-01-11 2025-05-20
ISHARES CORE S&P500 ETF P 2022-01-27 2025-05-20
ISHARES US EQUITY FAC ETF P 2024-01-25 2025-05-20
ISHARES CORE S&P500 ETF P 2022-03-11 2025-05-20
ISHARES CORE S&P500 ETF P 2022-05-18 2025-05-20
ISHARES CORE S&P500 ETF P 2022-07-21 2025-05-20
ISHARES CORE S&P500 ETF P 2023-07-20 2025-05-20
ISHARES US TECH ETF P 2023-01-11 2025-09-16
ISHARES US TECH ETF P 2023-03-17 2025-09-16
ISHARES US TECH ETF P 2023-10-19 2025-09-16
ISHARES US TECH ETF P 2024-03-14 2025-09-16
ISHARES CORE TOTAL USD BD MKT ETF P 2021-09-08 2025-09-16
ISHARES CORE TOTAL USD BD MKT ETF P 2021-10-21 2025-09-16
ISHARES CORE TOTAL USD BD MKT ETF P 2022-01-27 2025-09-16
ISHARES MSCI EAFE GROWTH ETF P 2024-06-06 2025-09-16
ISHARES CORE TOTAL USD BD MKT ETF P 2022-10-20 2025-09-16
ISHARES MSCI EAFE VALUE ETF P 2023-07-20 2025-09-16
ISHARES MSCI EAFE VALUE ETF P 2024-05-28 2025-09-16
ISHARES MSCI EAFE VALUE ETF P 2024-09-05 2025-09-16
ISHARES MSCI USA QUAL FAC ETF P 2023-03-17 2025-09-16
ISHARES S&P500 GROWTH ETF P 2024-03-14 2025-09-16
ISHARES S&P500 GROWTH ETF P 2023-07-20 2025-09-16
ISHARES CORE TOTAL USD BD MKT ETF P 2023-01-11 2025-09-26
ISHARES S&P500 GROWTH ETF P 2024-03-14 2025-09-26
ISHARES CORE S&P500 ETF P 2023-07-20 2025-09-26
ISHARES S&P500 VALUE ETF P 2024-01-25 2025-09-26
ISHARES MSCI EAFE VALUE ETF P 2024-09-05 2025-09-26
ISHARES CORE MSCI EMRG MKT ETF P 2024-06-06 2025-09-26
ISHARES MBS ETF P 2022-10-20 2025-09-26
ISHARES CORE TOTAL USD BD MKT ETF P 2022-10-20 2025-09-26
ISHARES US EQUITY FAC ETF P 2024-01-25 2025-09-26
ISHARES MSCI USA QUAL FAC ETF P 2023-03-17 2025-09-26
ISHARES FLEXIBLE INCOME ACTL P 2024-04-23 2025-09-26
ISHARES MSCI USA QUAL FAC ETF P 2024-03-14 2025-11-18
ISHARES MSCI EAFE VALUE ETF P 2024-09-05 2025-11-18
ISHARES CORE TOTAL USD BD MKT ETF P 2023-01-11 2025-11-18
ISHARES MBS ETF P 2022-10-20 2025-11-18
ISHARES US EQUITY FAC ETF P 2024-01-25 2025-11-18
ISHARES MSCI USA QUAL FAC ETF P 2023-03-17 2025-11-18
PUTNAM USDI FUND CLASS A P 2021-08-26 2025-06-06
PUTNAM USDI FUND CLASS A P 2021-08-26 2025-07-21
PUTNAM USDI FUND CLASS A P 2021-08-26 2025-07-21
VANGUARD 500 P 2012-04-10 2025-09-10
BERKSHIRE HATHAWAY CLASS B P 1997-06-12 2025-09-10
JOHNSON & JOHNSON P 1999-12-06 2025-09-10
ALPHABET CLASS C P 2014-04-03 2025-09-10
APPLE INC P 2010-05-24 2025-09-10
PUTNAM USDI FUND CLASS A P 2021-09-01 2025-10-20
PUTNAM USDI FUND CLASS A P 2024-06-03 2025-11-26
PUTNAM USDI FUND CLASS A P 2024-11-26 2025-12-01
(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 616   637 -21
b 457   465 -8
c 1,006   996 10
d 915   924 -9
e 283   277 6
1,129   1,145 -16
102   83 19
476   469 7
298   289 9
5,122   5,126 -4
596   593 3
8,131   7,973 158
4,083   3,349 734
785   727 58
1,091   1,061 30
354   290 64
78   66 12
8,076   7,199 877
4,204   4,250 -46
3,488   3,187 301
3,286   2,517 769
2,704   1,928 776
142   109 33
6,322   5,554 768
2,503   2,104 399
1,911   1,871 40
687   489 198
267   233 34
2,056   2,054 2
16,120   16,095 25
8,933   7,673 1,260
4,313   4,046 267
6,313   7,002 -689
1,738   1,582 156
459   320 139
9,243   8,159 1,084
9,532   6,983 2,549
4,004   3,451 553
5,151   4,902 249
4,386   3,518 868
185   144 41
185   143 42
185   154 31
4,003   3,564 439
566   470 96
102   93 9
7,135   6,855 280
3,628   2,921 707
2,197   1,045 1,152
564   272 292
17,883   13,093 4,790
261   206 55
13,711   9,836 3,875
3,577   2,392 1,185
8,942   5,995 2,947
9,652   7,384 2,268
1,230   497 733
4,188   1,947 2,241
6,731   3,812 2,919
3,427   2,418 1,009
8,540   9,773 -1,233
892   1,004 -112
1,267   1,400 -133
11,374   10,610 764
1,783   1,655 128
3,052   2,280 772
68   56 12
7,393   6,163 1,230
7,056   4,417 2,639
2,756   1,920 836
628   433 195
6,855   6,769 86
7,871   5,508 2,363
7,566   5,209 2,357
7,379   6,248 1,131
6,806   5,711 1,095
5,721   4,692 1,029
1,711   1,604 107
4,897   4,574 323
10,629   7,450 3,179
8,057   5,013 3,044
2,446   2,386 60
6,778   5,783 995
5,392   4,467 925
4,153   4,098 55
476   446 30
118   82 36
12,002   7,520 4,482
25,700   25,605 95
1,240   1,240  
7,970   7,937 33
20,404   4,245 16,159
13,663   890 12,773
10,860   3,015 7,845
45,014   1,865 43,149
9,544   375 9,169
20,200   20,060 140
1,640   1,636 4
3,000   3,000  
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       -21
b       -8
c       10
d       -9
e       6
      -16
      19
      7
      9
      -4
      3
      158
      734
      58
      30
      64
      12
      877
      -46
      301
      769
      776
      33
      768
      399
      40
      198
      34
      2
      25
      1,260
      267
      -689
      156
      139
      1,084
      2,549
      553
      249
      868
      41
      42
      31
      439
      96
      9
      280
      707
      1,152
      292
      4,790
      55
      3,875
      1,185
      2,947
      2,268
      733
      2,241
      2,919
      1,009
      -1,233
      -112
      -133
      764
      128
      772
      12
      1,230
      2,639
      836
      195
      86
      2,363
      2,357
      1,131
      1,095
      1,029
      107
      323
      3,179
      3,044
      60
      995
      925
      55
      30
      36
      4,482
      95
       
      33
      16,159
      12,773
      7,845
      43,149
      9,169
      140
      4
       
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 2 152,537
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 5,228
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 2,450
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 2,450
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 2,450
6 Credits/Payments:
a 2025 estimated tax payments and 2024 overpayment credited to 2025 6a  
b Exempt foreign organizations—tax withheld at source...... 6b  
c Tax paid with application for extension of time to file (Form 8868)... 6c  
d Backup withholding erroneously withheld .......... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7  
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8  
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed....... 9 2,450
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. $   (2) On foundation managers.$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.$  
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)
NH
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 addressHTTPWWW.SOSMF.ORG
14
The books are in care ofRALPH P SIDORE Telephone no. (603) 935-9445

Located at15 GLENEAGLE DRIVEBEDFORDNH ZIP+403110
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
ALEXANDER BERMAN II CHAIRMAN
1.00 		0 0 0
15 GLENEAGLE DRIVE
BEDFORD,NH03110
RALPH SIDORE TREASURER
1.00 		0 0 0
15 GLENEAGLE DRIVE
BEDFORD,NH03110
PANDORA BERMAN SECRETARY
1.00 		0 0 0
15 GLENEAGLE DRIVE
BEDFORD,NH03110
ALAN BAWDEN TRUSTEE
1.00 		0 0 0
15 GLENEAGLE DRIVE
BEDFORD,NH03110
LAWRENCE J BERMAN TRUSTEE
1.00 		0 0 0
15 GLENEAGLE DRIVE
BEDFORD,NH03110
SARA MAE BERMAN TRUSTEE
1.00 		0 0 0
15 GLENEAGLE DRIVE
BEDFORD,NH03110
DR GABRIEL SPITZ TRUSTEE
1.00 		0 0 0
15 GLENEAGLE DRIVE
BEDFORD,NH03110
MICALA SIDORE TRUSTEE
1.00 		0 0 0
15 GLENEAGLE DRIVE
BEDFORD,NH03110
JONATHAN BERMAN CPA TRUSTEE
1.00 		0 0 0
15 GLENEAGLE DRIVE
BEDFORD,NH03110
DORIA BERMAN TRUSTEE
1.00 		0 0 0
15 GLENEAGLE DRIVE
BEDFORD,NH03110
DR DAVID SIDORE VICE-CHAIRMAN
1.00 		0 0 0
15 GLENEAGLE DRIVE
BEDFORD,NH03110
STEVEN SIDORE TRUSTEE
1.00 		0 0 0
15 GLENEAGLE DRIVE
BEDFORD,NH03110
AYAL SPITZ TRUSTEE
1.00 		0 0 0
15 GLENEAGLE DRIVE
BEDFORD,NH03110
TIM SIDORE TRUSTEE
1.00 		0 0 0
15 GLENEAGLE DRIVE
BEDFORD,NH03110
CANUTE T MALENFANT TRUSTEE
1.00 		0 0 0
15 GLENEAGLE DRIVE
BEDFORD,NH03110
ZOHAR BERMAN TRUSTEE
1.00 		0 0 0
15 GLENEAGLE DRIVE
BEDFORD,NH03110
CAY BERMAN TRUSTEE
1.00 		0 0 0
15 GLENEAGLE DRIVE
BEDFORD,NH03110
CHARLOTTE BERMAN TRUSTEE
1.00 		0 0 0
15 GLENEAGLE DRIVE
BEDFORD,NH03110
NICHOLAS BERMAN TRUSTEE
1.00 		0 0 0
15 GLENEAGLE DRIVE
BEDFORD,NH03110
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 arrow  
Part VIII-A
Summary of Direct Charitable Activities
List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
1 UNIV-NH SAUL O SIDORE LECTURE SERIES FOR 2025-2026 ACADEMIC YEAR GRANT MATCHED BY SCHOOL-PROVIDES FREE LECTURES AT UNH-DURHAM PUBLICIZED OPEN TO PUBLIC 6,000
2 PLYMOUTH STATE UNIV SAUL O SIDORE LECTURE SERIES FOR 2025-2026 ACADEMIC YEAR GRANT MATCHED BY SCHOOL-PROVIDES FREE LECTURES PUBLICIZED OPEN TO PUBLIC 6,000
3 KEENE STATE COLLEGE SAUL O SIDORE LECTURE SERIES FOR 2025-2026 ACADEMIC YEAR GRANT MATCHED BY SCHOOL-PROVIDES FREE LECTURES PUBLICIZED OPEN TO PUBLIC 5,000
4 NEW HAMPSHIRE FOOD BANK 5,000
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
809,112
b
Average of monthly cash balances.......................
1b
3,775
c
Fair market value of all other assets (see instructions)................
1c
60,000
d
Total (add lines 1a, 1b, and 1c).......................
1d
872,887
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
872,887
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
0
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
872,887
6
Minimum investment return. Enter 5% (0.05) of line 5 ................
6
43,644
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
43,644
2a
Tax on investment income for 2025 from Part V, line 5 .......
2a
2,450
b
Income tax for 2025. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
2,450
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
41,194
4
Recoveries of amounts treated as qualifying distributions................
4
 
5
Add lines 3 and 4............................
5
41,194
6
Deduction from distributable amount (see instructions) .................
6
 
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
41,194
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
91,988
b
Program-related investments—total from Part VIII-B..................
1b
 
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
 
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
 
b
Cash distribution test (attach the required schedule) .................
3b
 
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
91,988
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 41,194
2 Undistributed income, if any, as of the end of 2025:
a Enter amount for 2024 only.......  
b Total for prior years:20 , 20, 20  
3 Excess distributions carryover, if any, to 2025:
a From 2020...... 71,799
b From 2021...... 84,566
c From 2022...... 25,936
d From 2023...... 30,687
e From 2024...... 31,935
f Total of lines 3a through e ........ 244,923
4Qualifying distributions for 2025 from Part
XI, line 4: $ 91,988
a Applied to 2024, but not more than line 2a  
b Applied to undistributed income of prior years
(Election required—see instructions) ..... 		 
c Treated as distributions out of corpus (Election
required—see instructions) ........ 		 
d Applied to 2025 distributable amount..... 41,194
e Remaining amount distributed out of corpus 50,794
5 Excess distributions carryover applied to 2025.    
(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 5 295,717
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		 
c Enter the amount of prior years’ undistributed
income for which a notice of deficiency has
been issued, or on which the section 4942(a)
tax has been previously assessed...... 		 
d Subtract line 6c from line 6b. Taxable amount
—see instructions ........... 		 
e Undistributed income for 2024. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		 
f Undistributed income for 2025. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2026 .......... 		0
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) ....... 		 
8 Excess distributions carryover from 2020 not
applied on line 5 or line 7 (see instructions) ... 		71,799
9 Excess distributions carryover to 2026.
Subtract lines 7 and 8 from line 6a ...... 		223,918
10 Analysis of line 9:
a Excess from 2021 .... 84,566
b Excess from 2022 .... 25,936
c Excess from 2023 .... 30,687
d Excess from 2024 .... 31,935
e Excess from 2025 .... 50,794
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 e-mail address of the person to whom applications should be addressed:
RALPH P SIDORE
15 GLENEAGLE DRIVE
BEDFORD,NH03110
(603) 935-9445
bThe form in which applications should be submitted and information and materials they should include:
APPLICATIONS MAY BE SUBMITTED ONLY IN LETTER FORM, INDICATING CLEARLY THE TYPE OF PROJECT BEING UNDERTAKEN, THE SPECIFIC AREAS FOR WHICH A SPECIFIC AMOUNT OF FUNDING IS REQUESTED, THE BENEFIT TO BE DERIVED BY THE COMMUNITY(IES) INVOLVED AND AN IDEA OF THE TIME FRAME DURING WHICH THE PROJECT IS EXPECTED TO BE UNDERTAKEN AND COMPLETED.
cAny submission deadlines:
CONTINUOUSLY
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
ANY RESTRICTIONS ON GRANTS ARE ON A CASEBYCASE BASIS
aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
RALPH P SIDORE
15 GLENEAGLE DRIVE
BEDFORD,NH03110
(603) 935-9445
bThe form in which applications should be submitted and information and materials they should include:
IN ADDITION, THE FOUNDATION REQUIRES A CLEAR STATEMENT FROM APPLICANTS OF THE PERCENTAGE OF SOLICITED DONATIONS THAT IS USED TO SUPPORT THE COST OF THE SOLICITATION AND/OR ANY RELATED ADMINISTRATIVE COSTS. NO TELEPHONE CALLS ARE ACCEPTED.APPLICATIONS MAY BE SUBMITTED AT ANY TIME, HOWEVER THE TRUSTEES TEND TO MEET ONCE OR TWICE A YEAR, ONCE IN MAY OR JUNE, AND AGAIN IN NOVEMBER OR DECEMBER.
cAny submission deadlines:
CONTINUOUSLY
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
ANY RESTRICTIONS ON GRANTS ARE ON A CASEBYCASE BASIS
aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
RALPH P SIDORE
15 GLENEAGLE DRIVE
BEDFORD,NH03110
(603) 935-9445
bThe form in which applications should be submitted and information and materials they should include:
THE FOUNDATION DOES NOT MAKE ANY GRANTS TO INDIVIDUALS FOR SCHOLARSHIPS, FELLOWSHIPS, ETC. THE FOUNDATION DOES MAKE GRANTS ONLY TO CHARITABLE NON-PROFIT ORGANIZATIONS OR TO EDUCATIONAL, CULTURAL OR GOVERNMENTAL INSTITUTIONS. THE MAJORITY OF THE FOUNDATION'S GRANTS GOES TO FUND THE SAUL O SIDORE LECTURE SERIES AT THE FOUR MAIN CAMPUSES OF THE UNIVERSITY SYSTEM OF NEW HAMPSHIRE,
cAny submission deadlines:
CONTINUOUSLY
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
ANY RESTRICTIONS ON GRANTS ARE ON A CASEBYCASE BASIS
aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
RALPH P SIDORE
15 GLENEAGLE DRIVE
BEDFORD,NH03110
(603) 935-9445
bThe form in which applications should be submitted and information and materials they should include:
AND TO PUBLIC LIBRARIES IN NEW HAMPSHIRE. INDIVIDUAL PROJECTS WILL BE REVIEWED, BUT THE TRUSTEES HAVE GENERALLY PROVIDED FUNDING, WITHIN THE LIMITED BUDGET AVAILABLE, FOR PROPOSALS RELATING TO CHILDREN "AT RISK", CHILDREN "IN NEED", GENERAL CULTURAL CHARITABLE AND EDUCATIONAL INTERESTS AND ATHLETIC EDUCATION. IN ADDITION, THE FOUNDATION MAKES GRANTS, IN MEMORY OF REBECCA LEE SPITZ,
cAny submission deadlines:
CONTINUOUSLY
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
ANY RESTRICTIONS ON GRANTS ARE ON A CASEBYCASE BASIS
aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
RALPH P SIDORE
15 GLENEAGLE DRIVE
BEDFORD,NH03110
(603) 999-9999
bThe form in which applications should be submitted and information and materials they should include:
TO NEW HAMPSHIRE MUNICIPAL LIBRARIES AND NON-PROFIT ORGANIZATIONS WITH SIMILAR OR RELATED FUNCTIONS, FOR LIMITED PROJECTS TO ENHANCE THEIR SERVICES TO THEIR CLIENTELE. IN GENERAL, THE FOUNDATION WILL NOT PARTICIPATE IN FUNDING DRIVES, OR IN SUPPORTING GENERAL OPERATING REQUIREMENTS; ITS INTERESTS LIE IN PROVIDING ALL OR SOME OF THE SEED-MONEY NECESSARY, ON A ONE-TIME BASIS, TO GET PROJECTS
cAny submission deadlines:
CONTINUOUSLY
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
ANY RESTRICTIONS ON GRANTS ARE ON A CASEBYCASE BASIS
aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
RALPH P SIDORE
15 GLENEAGLE DRIVE
BEDFORD,NH03110
(603) 999-9999
bThe form in which applications should be submitted and information and materials they should include:
OR ACTIVITIES STARTED, WITHOUT ADDITIONAL FUNDING COMMITMENTS BEING REQUIRED. THE FOUNDATION'S GEOGRAPHIC INTERESTS ARE GENERALLY RESTRICTED TO THE STATES OF NEW HAMPSHIRE AND MASSACHUSETTS, WITH EMPHASIS ON THE NORTH COUNTRY OF NEW HAMPSHIRE.
cAny submission deadlines:
CONTINUOUSLY
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
ANY RESTRICTIONS ON GRANTS ARE ON A CASEBYCASE BASIS
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
ST PAULS SCHOOL ADV STUDIES PROG


325 PLEASANT ST
CONCORD,NH03301 		    CHARITABLE-IMO AL FRANKS 2,450
WAYPOINT


464 CHESTNUT ST
Manchester,NH03105 		    CHARITABLE 3,500
YIDDISH BOOK CENTER


1021 WEST STREET
AMHERST,MA01002 		    CHARITABLE-IMO MAY GRUBER 1,000
MANCHESTER COMMUNITY MUSIC SCHOOL


2291 ELM ST
MANCHESTER,NH03101 		    CHARITABLE-IMO MAY GRUBER 1,000
MEDIA POWER YOUTH


1245 ELM ST
MANCHESTER,NH03101 		    CHARITABLE-IMO MAY GRUBER 1,000
TEMPLE ADATH YESHURUN


152 PROSPECT ST
MANCHESTER,NH03104 		    CHARITABLE-IMO MAY GRUBER 1,000
THE DOCTOR SELMA DEITCH CENTER


1245 ELM ST
MANCHESTER,NH03101 		    CHARITABLE-IMO MAY GRUBER 1,000
UNIVERSITY OF NH FOUNDATION


9 EDGEWOOD RD
DURHAM,NH03824 		    LECTURE SERIES 6,000
PLYMOUTH STATE UNIVERSITY


17 HIGH ST
PLYMOUTH,NH03264 		    LECTURE SERIES 6,000
KEENE STATE COLLEGE


229 MAIN ST
KEENE,NH03435 		    LECTURE SERIES 5,000
THE NATURE CONSERVANCY


22 BRIDGE STREET - NO 4
CONCORD,NH03301 		    IMO BARRY LOUGEE 100
FAMILIES IN TRANSITION


122 MARKET ST
MANCHESTER,NH03101 		    ANNUAL GRANT AND SOUP KITCHEN-FOOD PANTRY 2,400
MANCHESTER COMMUNITY MUSIC SCHOOL


2291 ELM ST
MANCHESTER,NH03101 		    CHARITABLE-MAY AND SAM GRUBER CONCERT 2,500
GATHER


210 WEST RD UNIT 3
PORTSMOUTH,NH03801 		    LINDA COHEN SIDORE GRANT 2,000
CHILDRENS LITERACY FOUNDATION


1536 LOOMIS HILL ROAD
WATERBURY CENTER,VT05677 		    RLS LIBRARY GRANT 3,000
THE COMMUNITY KITCHEN INC


35 MECHANIC ST
KEENE,NH03431 		    SOUP KITCHEN-FOOD PANTRY 2,000
FALL MOUNTAIN FRIENDLY MEALS


122 NH ROUTE 12A
ALSTEAD,NH03602 		    SOUP KITCHEN-FOOD PANTRY 800
NASHUA SOUP KITCHEN SHELTER


2 QUINCY ST
NASHUA,NH03060 		    SOUP KITCHEN-FOOD PANTRY 1,400
LISTEN INC


60 HANOVER STREET
LEBANON,NH03766 		    SOUP KITCHEN-FOOD PANTRY 2,000
SALVATION ARMY SOUP KITCHEN-BERLIN


15 COLE ST
BERLIN,NH03570 		    SOUP KITCHEN-FOOD PANTRY 1,400
SALVATION ARMY SOUP KITCHEN-LACONIA


177 UNION ST
LACONIA,NH03246 		    SOUP KITCHEN-FOOD PANTRY 1,400
SALVATION ARMY SOUP KITCHEN-PORTSMO


15 MIDDLE ST
PORTSMOUTH,NH03801 		    SOUP KITCHEN-FOOD PANTRY 1,400
CLAREMONT SOUP KITCHEN


53 CENTRAL ST
CLAREMONT,NH03743 		    SOUP KITCHEN-FOOD PANTRY 800
FRIENDLY KITCHEN


2 S COMMERCIAL ST
CONCORD,NH03301 		    SOUP KITCHEN-FOOD PANTRY 1,400
SONSHINE SOUP KITCHEN


4 CRYSTAL AVE UNIT 4
DERRY,NH03038 		    SOUP KITCHEN-FOOD PANTRY 800
NAVIGATION GAMES


116 HENRY ST
CAMBRIDGE,MA02139 		    CHARITABLE 3,500
CENTRAL MASS FETIVAL CHORUS


164 JUNE ST
WORCESTER,MA01602 		    CHARITABLE 2,500
THE COLONIAL THEATRE


PO BOX 204
BETHLEHEM,NH03574 		    CHARITABLE 1,000
KEENE HOUSING KIDS COLLABORATIVE


5 HARMONY LANE
KEENE,NH03431 		    CHARITABLE 3,600
TURNING POINTS NETWORK


231 BROAD ST
CLAREMONT,NH03743 		    CHARITABLE 4,000
NEW HAMPSHIRE FOOD BANK


700 E INDUSTRIAL DR
MANCHESTER,NH03109 		    CHARITABLE 5,000
CONCORD COALITION TO END HOMELESSNE


238 N MAIN ST
CONCORD,NH03301 		    CHARITABLE 1,000
MA IMMIGRANTREFUGEE ADVOCACY COAL


69 CANAL ST THIRD FLOOR
BOSTON,MA02114 		    CHARITABLE 1,000
NORTH COUNTRY CHAMBER PLAYERS


2 UNION ST
LITTLETON,NH03561 		    CHARITABLE 1,000
HOLLIS SOCIAL LIBRARY


2 MONUMENT SQ
HOLLIS,NH03049 		    IMO GENE SIDORE 600
STEPPING STONES PEDIATRIC THERAPY


136 HARVEY RD UNIT A102
LONDONDERRY,NH03053 		    CHARITABLE 3,000
CURRIER ART MUSEUM


150 ASH ST
MANCHESTER,NH03104 		    CHARITABLE 3,000
PUBLIC HEALTH CNCL OF UPPER VALLEY


ONE COURT ST NO365
LEBANON,NH03766 		    LINDA COHEN SIDORE GRANT 2,000
VITAL VILLAGE NETWORK


55 ROXBURY ST
ROXBURY,MA021199998 		    LINDA COHEN SIDORE GRANT 2,000
BATH PUBLIC LIBRARY


W BATH RD
BATH,NH03740 		    RLS LIBRARY GRANT 500
MINOT SLEEPER LIBRARY


35 PLEASANT ST
BRISTOL,NH03222 		    RLS LIBRARY GRANT 400
MONROE PUBLIC LIBRARY


19 PLAINS RD
MONROE,NH03771 		    RLS LIBRARY GRANT 400
BYRON G MERRILL LIBRARY


10 BUFFALO RD
RUMNEY,NH03266 		    RLS LIBRARY GRANT 400
WHITEFIELD PUBLIC LIBRARY


8 LANCASTER RD
WHITEFIELD,NH03598 		    RLS LIBRARY GRANT 400
MOOSILAUKE PUBLIC LIBRARY


165 LOST RIVER RD
NORTH WOODSTOCK,NH03262 		    RLS LIBRARY GRANT 400
PLYMOUTH AREA COMMUNITY COALITION


15 RAILROAD SQ
PLYMOUTH,NH03264 		    SOUP KITCHEN-FOOD PANTRY 1,400
FOOD BANK OF WESTERN MASS


25 CAREW ST
CHICOPEE,MA01020 		    SOUP KITCHEN-FOOD PANTRY 200
Total ................................. 3a 88,650
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 26,685  
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 ............ 		    18 152,537  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
aINTNH COM LOAN FUND 		    30 1,750  
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) ..   180,972  
13Total. Add line 12, columns (b), (d), and (e)..................
13
180,972
(See worksheet in line 13 instructions to verify calculations.)
Part XV-B
Relationship of Activities to the Accomplishment of Exempt Purposes
Line No.
DownArrow 		Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to
the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
instructions.)
11a INTEREST FROM 60,000 LOAN-NEW HAMPSHIRE COMMUNITY LOAN FUND
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 InvestmentsCorpStockSchedule
Name:
SAUL O SIDORE MEMORIAL FOUNDATION
EIN:
23-7124593
Name of Stock End of Year Book Value End of Year Fair Market Value
ALPHABET375 SHBASIS 9026900 3,761 117,675
APPLE INC 3,545 107,928
BERKSHIRE HATHAWAY - B 5,883 92,990
JOHNSON & JOHNSON 40,721 106,993
VANGUARD S&P 500 ETF 31,035 95,324
PUTNAM USDI FUND 137,749 138,008
ISHARES CORE S&P500 ETF 25,497 37,308
ISHARES FLEXIBLE INCOME ETF 12,251 12,295
BLACKROCK US EQU FACTOR ROTETF 40,588 52,175
ISHARES GOLD TRUST 9,906 12,987
ISHARES MBS ETF 11,934 12,283
ISHARES MSCI USA MOM FAC ETF 15,544 17,491
ISHARES S&P 500 VALUE ETF 46,975 51,957
CUSIP 61778EFS5 50,000 50,115
ISHARES CORE TOTAL USD BONDETF 53,189 54,079
ISHARES AI INNOV&TECH ACT ETF 18,281 19,447
ISHARES 10-20YR TREAS BOND ETF 22,325 22,062
ISHARES CORE INT AGG BOND ETF 9,920 9,802
ISHARES MSCI EAFE VALUE ETF 25,487 30,064
ISHARES MSCI EAFE GROWTH ETF 0 0
ISHARES 20 YR TREASURY BD ETF 0 0
ISHARES CORE MSCI EMRGMRKT ETF 32,526 37,307
VANGUARD FTSE DEV MKT IDX FUND 14,881 15,555
VANGUARD FTSE EMRG MKT IDX FD 7,579 7,526
ISHARES MSCI EMRG MRKTS EX CHI 0 0
ISHARESMSCI USA QUALITY FAC ET 15,038 17,562
VANGUARD S&P500 GRW IDX FD ETF 29,927 30,652
ISHARES US INFRASTRUCTURE ETF 0 0
ISHARES US TECHNOLOGY ETF 0 0
MONEY MARKET 13,060 13,060
ISHARES S&P 100 ETF 29,187 32,243
ISHARES S&P 500 GROWTH ETF 28,235 39,813
ISHARES US THEMATIC ROT ACT ET 15,462 17,391
VANGUARD S&P500 VAL IDX FD ETF 22,207 22,943
VANGUARD TOTAL BOND MKT IDX FD 75,268 74,885
ISHARES US AERO&DEF ETF 9,639 10,236

TY 2025 OtherExpensesSchedule
Name:
SAUL O SIDORE MEMORIAL FOUNDATION
EIN:
23-7124593
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ADVISORY FEES 1,973 1,973 0 0
POSTAGE 78 0 0 0
OFFICE EXPENSES 95 0 0 0


TY 2025 OtherIncomeSchedule2
Name:
SAUL O SIDORE MEMORIAL FOUNDATION
EIN:
23-7124593
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
INTEREST-NH COMM LOAN FUND 1,750 1,750 0
ROUNDING 2 2 0


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

TY 2025 OtherNotesLoansRcvblLongSch
Name:
SAUL O SIDORE MEMORIAL FOUNDATION
EIN:
23-7124593

Borrower's Name Relationship to Insider Original Amount of Loan Balance Due Date of Note Maturity Date Repayment Terms Interest Rate Security Provided by Borrower Purpose of Loan Description of Lender Consideration Consideration FMV
NH COMMUNITY LOAN FUND NONE 50,000 50,000 2023-01 2027-12 RENWED REGULARLY 200 % UNSECURED EXEMPTNH NONPROFIT CONNECTS FAMILIES TO LOANS 50000 50,000
NH COMMUNITY LOAN FUND NONE 10,000 10,000 2018-02 2027-02 RENWED REGULARLY 500 % UNSECURED EXEMPTNH NONPROFIT CONNECTS FAMILIES TO LOANS 10000 10,000

TY 2025 TaxesSchedule
Name:
SAUL O SIDORE MEMORIAL FOUNDATION
EIN:
23-7124593
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
TAX PAYMENTS-NH 25 25 0 25
TAX PAYMENTS-US TREAS-MISC 33 33 0 33
TAX PAYMENTS-US TREAS-2024 TAX 2,680 2,680 0 2,680