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 05 - 01 2025, and ending 04 - 30, 20 26
Name of foundation
Roy G Michell Charitable Foundation
and Trust
Number and street (or P.O. box number if mail is not delivered to street address) co Janz Knight300 E Long Lake
  Room/suite
City or town
Bloomfield Hills
State or province
MI
Country  
ZIP or foreign postal code
483042377
A Employer identification number

38-6071109
B Telephone number (see instructions)

2486469666
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)$10,077,743J 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 17 17  
4 Dividends and interest from securities... 136,767 136,767  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 402,109
b Gross sales price for all assets on line 6a 1,348,152
7 Capital gain net income (from Part IV, line 2)... 402,109
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........ 538,893 538,893  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 60,000 30,000   0
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
13,530 13,530   0
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
15,415 15,415   0
17 Interest............... 6 6   0
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
4,414 4,414   0
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings....... 1,152 1,152   0
22 Printing and publications..........        
23 Other expenses (attach schedule).......        
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 94,517 64,517   0
25 Contributions, gifts, grants paid....... 435,000 435,000
26 Total expenses and disbursements. Add lines 24 and 25 ................ 529,517 64,517   435,000
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 9,376
b Net investment income (if negative, enter -0-) 474,376
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............. -84,123 -40,797 -40,797
2 Savings and temporary cash investments......... 329,361 418,435 418,435
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) 595,172 Click to see attachment
List of Attached Documents:
// Content
151,494 		150,516
b Investments—corporate stock (attach schedule)....... 3,793,593 Click to see attachment
List of Attached Documents:
// Content
4,114,247 		9,549,589
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) 4,634,003 4,643,379 10,077,743
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........ 4,634,003 4,643,379
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds 0 0
29 Total net assets or fund balances (see instructions)..... 4,634,003 4,643,379
30 Total liabilities and net assets/fund balances (see instructions). 4,634,003 4,643,379
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
4,634,003
2
Enter amount from Part I, line 27a .....................
2
9,376
3
Other increases not included in line 2 (itemize)
3
0
4
Add lines 1, 2, and 3 ..........................
4
4,643,379
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
4,643,379
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 Adobe Inc P   2025-06-09
b American Funds New Perspective F1 P   2025-06-09
c American Funds New Perspective F1 P   2025-06-09
d Apple Inc P   2025-06-09
e Caterpillar Inc P   2025-06-09
Energy Select Sectgor SPDR ETF P   2025-06-09
GE Healthcare Technologies P   2025-06-09
Lockheed Martin Corp P   2025-06-09
GE Aerospace P   2025-07-28
Dow Inc P   2025-08-06
Fortinet Inc P   2025-12-02
Kenvue Inc P   2025-12-02
Nvidia Corp P   2025-12-02
Stryker Corp P   2025-12-02
Capital Gains Dividends P    
(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 88,092   51,621 36,471
b 8,050   5,839 2,211
c 157,849   99,240 58,609
d 149,911   3,439 146,472
e 103,371   100,021 3,350
100,011   65,664 34,347
47,073   49,948 -2,875
173,161   152,421 20,740
54,435   33,979 20,456
22,235   60,010 -37,775
58,131   70,004 -11,873
80,447   99,981 -19,534
200,030   53,777 146,253
95,174   100,099 -4,925
10,182     10,182
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       36,471
b       2,211
c       58,609
d       146,472
e       3,350
      34,347
      -2,875
      20,740
      20,456
      -37,775
      -11,873
      -19,534
      146,253
      -4,925
      10,182
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 2 402,109
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 6,594
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 6,594
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 6,594
6 Credits/Payments:
a 2025 estimated tax payments and 2024 overpayment credited to 2025 6a 5,000
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld .......... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 5,000
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8 0
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed....... 9 1,594
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
Yes
 
7
Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
and Part XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
MI
b
If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
8b
Yes
 
9
Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
or 4942(j)(5) for calendar year 2025 or the taxable year beginning in 2025? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
9
 
No
10
Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
and addresses. ...............................
10
 
No
11
At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
11
 
No
12
Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
advisory privileges? If "Yes," attach statement. See instructions.................
12
 
No
13
Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
13
Yes
 
Website addressn/a
14
The books are in care ofKenneth E Zink Telephone no. (248) 646-9666

Located at300 E Long Lake Road 360Bloomfield HillsMI ZIP+4483042377
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
William R Michell Trustee
4.00 		24,000 0 0
4071 Dietz Road
Williamston,MI48895
Kenneth E Zink Trustee
4.00 		12,000 0 0
300 East Long Lake Road Suite 360
Bloomfield Hills,MI48304
Sarena Nichol Trustee
4.00 		24,000 0 1,152
12 Robeson St 2
Jamaica Plain,MA02130
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
9,398,602
b
Average of monthly cash balances.......................
1b
60,938
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, 1b, and 1c).......................
1d
9,459,540
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
9,459,540
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
141,893
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
9,317,647
6
Minimum investment return. Enter 5% (0.05) of line 5 ................
6
465,882
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
465,882
2a
Tax on investment income for 2025 from Part V, line 5 .......
2a
6,594
b
Income tax for 2025. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
6,594
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
459,288
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
459,288
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
459,288
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
435,000
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
435,000
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 7 459,288
2 Undistributed income, if any, as of the end of 2025:
a Enter amount for 2024 only....... 0
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2025:
a From 2020......  
b From 2021......  
c From 2022......  
d From 2023...... 24,882
e From 2024...... 6,050
f Total of lines 3a through e ........ 30,932
4Qualifying distributions for 2025 from Part
XI, line 4: $ 435,000
a Applied to 2024, but not more than line 2a 0
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..... 435,000
e Remaining amount distributed out of corpus 0
5 Excess distributions carryover applied to 2025. 24,288 24,288
(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 6,644
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		0
c Enter the amount of prior years’ undistributed
income for which a notice of deficiency has
been issued, or on which the section 4942(a)
tax has been previously assessed...... 		0
d Subtract line 6c from line 6b. Taxable amount
—see instructions ........... 		0
e Undistributed income for 2024. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		0
f Undistributed income for 2025. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2026 .......... 		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) ....... 		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 ...... 		6,644
10 Analysis of line 9:
a Excess from 2021 ....  
b Excess from 2022 ....  
c Excess from 2023 .... 594
d Excess from 2024 .... 6,050
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

614 Church

95 W 5TH AVE
COLUMBUS,OH43201 		    Unrestricted 1,000

Agape Christian Church

609 Cherokee St
Kalamazoo,MI49006 		    Unrestricted 1,000

Asthma and Allergy Foundation of MI

26111 West 14 MILE STE LL1
Franklin,MI48025 		    Unrestricted 7,500

Beautiful Feet International

PO Box 530695
DeBary,FL32753 		    Unrestricted 3,500

Burning Bush Ministries

14503 Lakewood Trace Ct 201
Fort Myers,FL33919 		    Unrestricted 2,000

CTV

PO Box 80295
Lansing,MI48908 		    Unrestricted 1,000

Camp Or L'Dor

754 Greendale Ave
Needham,MA02492 		    Unrestricted 6,000

CFACT

1717 Pennsylvania Avenue NW Ste
1025
Washington,DC20006 		    Unrestricted 4,000

Charles Simpson Ministries

PO Box 850067
Mobile,AL36685 		    UnrestrictedUnrestricted 24,500

Congregation Ruach Israel

754 Greendale Ave
Needham,MA02492 		    Unrestricted 34,500

Covenant Fellowship

206 Albers Street
Eaton Rapids,MI48827 		    Unrestricted 71,000

Danny Did Foundation

3008 CENTRAL ST SUITE 203
EVANSTON,IL60501 		    Unrestricted 5,000

Derek Prince Ministries

PO Box 19501
Charlotte,NC28219 		    Unrestricted 500

Detroit Zoological Society

8450 W 12 MILE ROAD
Royal Oak,MI48067 		    Unrestricted 300

Equal Justice Initiative

122 Commerce St
Montgomery,AL36104 		    Unrestricted 2,000

Eton Academy

1755 Melton Road
Birmingham,MI48009 		    To further education. 25,000

Extended Hands

6130 Painted Leaf Lane
Naples,FL31106 		    Unrestricted -2,000

Faith & Freedom Coalition

PO BOX 957736
Duluth,GA300959529 		    Unrestricted 1,500

Forgotten Harvest

1755 MELTON ROAD
BIRMINGHAM,MI48009 		    Unrestricted 15,000

Friends of Mendell Elementary School

164 School St
Boston,MA02119 		    To further education. 4,000

Furniture Bank of Oakland County

333 Perry St
Pontiac,MI48342 		    Unrestricted 5,000

Furniture Bank of Southeastern Michigan

333 NORTH PERRY
Pontiac,MI48342 		    Unrestricted 200

Gleaners Community Food Bank

120 E Columbia Ave
PONTIAC,MI48340 		    Unrestricted 15,000

Going to Help

409 W 4th St
Rochester,MI48307 		    Unrestricted 3,500

Heritage Harvest International - KMS

13131 ROSE PEDDLE CIRCLE
HERDON,WA20171 		    Unrestricted 17,000

Hillsdale College

33 E College St
Hillsdale,MI49242 		    To further education. 13,000

Intercessors for America

PO Box 915
Purcellville,VA201340915 		    Unrestricted 1,000

International Outreach Ministries

Po Box 2140
Macomb,MS39649 		    Unrestricted 8,000

Judicial Watch

425 THIRD STREET SW SUITE 800
Washington,DC20024 		    Unrestricted 2,000

Kids Above All

8765 W Higgins Rd Ste 450
Chicago,IL60631 		    Unrestricted 2,000

Lakeside Elite Gymnastics

1150 Boyne Ave
Boyne City,MI49712 		    Unrestricted 8,000

LaLonde Charities

3271 FIVE POINTS DRIVE SUITE 200
Auburn Hills,MI48326 		    Unrestricted 2,000

Leader Dogs for the Blind

1039 S Rochester Road
Rochester Hills,MI48307 		    Unrestricted 2,000

Light of Calvary Church

2490 Jolly Road
Okemos,MI48864 		    Unrestricted 3,500

Ludwig Von Mises Institute

518 W MAGNOLIA AVE
Auburn,AL36832 		    Unrestricted 1,000

MJTI

PO Box 54410
Los Angeles,CA900549865 		    Unrestricted 2,000

National Wasp WWII Museum

210 Avenger Field Rd
Sweetwater,TX79556 		    Unrestricted 1,000

New Covenant Christian Church

4415 W St Joseph Hwy
Lansing,MI48917 		    Unrestricted 2,000

New Covenant Christian School

4415 W St Joseph Hwy
Lansing,MI48917 		    To further education. 2,000

New Wine

1491 Polaris Pkwy Suite 214
Columbus,OH43240 		    Unrestricted 1,000

North Congregational Church

36520 Twelve Mile Road
Farmington Hills,MI48331 		    Unrestricted 5,000

PHS - The Hockey Boosters

1500 Hill Street
Petosky,MI49770 		    Unrestricted 3,000

Pregnancy Services of Greater Lansing

420 Elmwood
Lansing,MI48917 		    Unrestricted 2,000

Rainforest Foundation US

50 Court St Ste 712
Brooklyn,NY11201 		    Unrestricted 1,000

Reliant

PO Box 7101
Winter Park,FL327937101 		    Unrestricted 3,500

Right to Life of Michigan Educational Foundation

30840 Northwestern Hwy
Farmington Hills,MI48334 		    Unrestricted 1,000

Springhill Camps

7717 95th AVE
Evart,MI49631 		    Unrestricted 2,000

St John Neumann

44800 WARREN ROAD
Canton,MI48187 		    Unrestricted 15,000

St Thomas More Church

4580 Adams Road
TROY,MI48098 		    Unrestricted 15,000

Student Statesmanship Institute

4407 W St Joseph Hwy
Lansing,MI48917 		    Unrestricted 14,000

Team Kid Williamston

3359 MOYER ROAD
WILLIAMSTON,MI48895 		    Unrestricted -500

The Center for Medical Progress

PO Box 5003
Sterling,VA20167 		    Unrestricted 3,000

The First Place Association

43422 West Oaks Drive STE 257
Novi,MI483773300 		    Unrestricted 15,000

The Furniture Bank of Southeast Michigan

333 Perry St
Pontiac,MI48342 		    Unrestricted 3,000

Thomas More Society

19 S LaSalle Street 603
Chicago,IL60603 		    Unrestricted 4,000

Trout Unlimited

PO Box 7400
Wholly Burger,WV25438 		    Unrestricted 1,000

Union of Messianic Jewish Congregations

PO Box 27-3729
Boca Raton,FL33427 		    Unrestricted 2,000

UniteUS

300 North Dean Road Suite 5 Box 127
Auburn,AL36830 		    Unrestricted -1,000

University of Michigan School of Public Health

1415 Washington Hgts Ste 1800
Ann Arbor,MI48109 		    To further education. 2,500

Vineyard Christian Fellowship

3448 S Hagadorn Road Ste A
Okemos,MI48864 		    Unrestricted 1,500

Vision for Israel

PO Box 7743
Charlotte,NC28241 		    Unrestricted 7,500

Women's Memorial Foundation

PO Box 96742
Washington,DC200777771 		    Unrestricted 1,000

Young Life

1518 River Terrace
East Lansing,MI48823 		    Unrestricted 1,500

Bay County Hockey Association

4231 Shrestha Dr
Bay City,MI48706 		    Unrestricted 2,500

Cru

100 Lake Hart Drive
Orlando,FL32832 		    Unrestriced 2,500

Driven Foundation

881 E Johnstown Rd
Gahanna,OH43230 		    Unrestricted 1,000

Heart of Ohio Classical Academy

4650 Lakehurst Ct
Dublin,OH43016 		    Unrestricted 1,000

Maryhaven

11350 Reeck Rd
Southgate,MI48195 		    Unrestricted 500

Tim Tebow Foundation

12735 Gran Bay Pkwy Ste 130-A
Jacksonville,FL32258 		    Unrestricted 3,000

Turning Point USA

4940 East Beverly Rd
Phoenix,AZ85044 		    Unrestricted 20,000

Wellspring Life Church

3448 Hagadorn Rd
Okemos,MI48864 		    Unrestricted 2,000

Worthington Christian School

6670 Worthington Galena Rd
Worthington,OH43085 		    Unrestricted 2,000
Total ................................. 3a 435,000
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 ........... 		    14 17  
4 Dividends and interest from securities ....     14 136,767  
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 ............ 		    18 402,109  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
a
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 0 538,893 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
538,893
(See worksheet in line 13 instructions to verify calculations.)
Part XV-B
Relationship of Activities to the Accomplishment of Exempt Purposes
Line No.
DownArrow 		Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to
the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
instructions.)
Form 990-PF (2025)
Form 990-PF (2025)
Page 13
Part XVI
Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
1
Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
Yes
No
a
Transfers from the reporting foundation to a noncharitable exempt organization of:
(1) Cash...................................
1a(1)
 
No
(2) Other assets.................................
1a(2)
 
No
b
Other transactions:
(1) Sales of assets to a noncharitable exempt organization....................
1b(1)
 
No
(2) Purchases of assets from a noncharitable exempt organization..................
1b(2)
 
No
(3) Rental of facilities, equipment, or other assets.......................
1b(3)
 
No
(4) Reimbursement arrangements...........................
1b(4)
 
No
(5) Loans or loan guarantees.............................
1b(5)
 
No
(6) Performance of services or membership or fundraising solicitations................
1b(6)
 
No
c
Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
1c
 
No
d
If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
(a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
2a
Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
b
If "Yes," complete the following schedule.

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


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


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description

TY 2025 AccountingFeesSchedule
Name:
Roy G Michell Charitable Foundation
 
and Trust
EIN:
38-6071109
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
Accounting 13,530 13,530   0

TY 2025 InvestmentsCorpStockSchedule
Name:
Roy G Michell Charitable Foundation
 
and Trust
EIN:
38-6071109
Name of Stock End of Year Book Value End of Year Fair Market Value
Abbvie 43,016 95,094
AFLAC Inc. 24,550 90,936
Alphabet Inc 160,224 933,447
Amazon Com Inc 49,668 343,253
American Electric Power Co. 51,391 95,977
Apple, Inc. 6,521 376,634
Bristol-Myers Squibb 56,498 60,590
Costco Wholesale 199,963 431,175
Eli Lilly & Co 127,829 171,966
Essential Utilities Inc Com 25,346 38,200
Exxon Mobil 28,098 77,165
GE Aerospace 66,094 98,576
International Bus Mach (IBM) Corp 45,347 92,392
Invesco S&P Midcap 75,033 215,611
Kroger Co 99,993 118,373
Microsoft Corp 108,591 535,007
Netflix Inc 180,778 526,088
Nextera Energy Inc Com 52,129 146,820
Nvidia Corp 80,848 693,905
Pfizer 21,534 20,025
Schwab U.S. Dividend 99,974 127,863
Select Sector Industrial 100,052 190,816
Sector SPDR Energy 234,601 342,868
Select STR Financial 124,998 129,908
SPDR S&P 500 47,747 380,890
T Rowe Price Capital Appreciation 190,725 237,574
Technology Select 250,531 580,580
Vanguard Energy EFT 51,805 110,227
Vanguard Small Cap Value Fund 250,153 341,657
Verizon Communications 41,296 48,030
Visa Inc 175,847 534,341
Waste Management Inc 150,172 217,667
Amphenol Corp 74,981 79,231
Broadcom Inc 200,406 278,426
Eaton Corp 99,936 130,336
GE Vernova 49,871 93,178
Hartford Ins Group Inc 75,026 75,656
Vertiv Hldgs Co 75,093 135,995
Invesco Aerospace 171,738 210,987
Vanguard Mega Cap Growth 100,009 101,640
Medtronic PLC 45,835 40,485

TY 2025 InvestmentsGovtObligationsSch
Name:
Roy G Michell Charitable Foundation
 
and Trust
EIN:
38-6071109
US Government Securities - End of Year Book Value:

151,494
US Government Securities - End of Year Fair Market Value:

150,516
State & Local Government Securities - End of Year Book Value:


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


0


TY 2025 OtherProfessionalFeesSchedule
Name:
Roy G Michell Charitable Foundation
 
and Trust
EIN:
38-6071109
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
Custodial fee 15,415 15,415   0


TY 2025 TaxesSchedule
Name:
Roy G Michell Charitable Foundation
 
and Trust
EIN:
38-6071109
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
Federal tax expense 4,247 4,247   0
Foreign tax 167 167   0