TY 2025 Form 990PF

- TIN:

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
BERNARD & ESTELLE SIEGEL FOUNDATION

Number and street (or P.O. box number if mail is not delivered to street address) 5350 MAIN STREET
Room/suite

City or town
WILLIAMSVILLE

State or province
NY

Country

ZIP or foreign postal code
14221

A Employer identification number

23-7015786

B Telephone number (see instructions)

7162048366

C If exemption application is pending, check here

G Check all that apply: Initial returnInitial return of a former public charity

Address change Name change

D 1. Foreign organizations, check here.............

2. Foreign organizations meeting the 85%
test, check here and attach computation ...

E If private foundation status was terminated
under section 507(b)(1)(A), check here .......

H Check type of organization: Section 501(c)(3) exempt private foundation
Section 4947(a)(1) nonexempt charitable trust Other taxable private foundation

F If the foundation is in a 60-month termination
under section 507(b)(1)(B), check here .......

I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)$8,005,941J Accounting method: Cash Accrual
Other (specify)
(Part I, column (d) must be on cash basis.)

	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	(d) Disbursements for charitable purposes (cash basis only)


1	Contributions, gifts, grants, etc., received (attach schedule)	39
2	Check .................
3	Interest on savings and temporary cash investments	59,147		59,147
4	Dividends and interest from securities...	263,634		263,623
5a	Gross rents............
b	Net rental income or (loss)
6a	Net gain or (loss) from sale of assets not on line 10		45,491
b	Gross sales price for all assets on line 6a 1,214,330
7	Capital gain net income (from Part IV, line 2)...			45,491
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).......	List of Attached Documents: // Content	554	554
12	Total. Add lines 1 through 11........	368,865		368,815
13	Compensation of officers, directors, trustees, etc.	37,214		18,606	18,608
14	Other employee salaries and wages......
15	Pension plans, employee benefits.......
16a	Legal fees (attach schedule).........
b	Accounting fees (attach schedule).......	List of Attached Documents: // Content	5,100	2,550	2,550
c	Other professional fees (attach schedule)....	List of Attached Documents: // Content	34,200	17,100	17,100
17	Interest...............	129		129	0
18	Taxes (attach schedule) (see instructions)...	List of Attached Documents: // Content	8,014	1,259	0
19	Depreciation (attach schedule) and depletion...
20	Occupancy..............
21	Travel, conferences, and meetings.......
22	Printing and publications..........
23	Other expenses (attach schedule).......	List of Attached Documents: // Content	348	174	174
24	Total operating and administrative expenses.
	Add lines 13 through 23..........	85,005		39,818	38,432
25	Contributions, gifts, grants paid.......	819,500			819,500
26	Total expenses and disbursements. Add lines 24 and 25 ................	904,505		39,818	857,932
27	Subtract line 26 from line 12:
a	Excess of revenue over expenses and disbursements	-535,640
b	Net investment income (if negative, enter -0-)			328,997
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	Beginning of year	End of year
Part II		Balance Sheets	(a) Book Value	(b) Book Value	(c) Fair Market Value
	1	Cash—non-interest-bearing.............	-1	-1	-1
	2	Savings and temporary cash investments.........	2,181,081	509,037	509,037
	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)
	b	Investments—corporate stock (attach schedule).......	414,962	List of Attached Documents: // Content 414,915	551,345
	c	Investments—corporate bonds (attach schedule).......	3,399,575	List of Attached Documents: // Content 3,430,394	3,472,636
	11	Investments—land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	12	Investments—mortgage loans.............	144,722	105,024	105,024
	13	Investments—other (attach schedule)..........	2,120,515	List of Attached Documents: // Content 3,260,600	3,367,900
	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)	8,260,854	7,719,969	8,005,941
	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
		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........	0	0
	27	Paid-in or capital surplus, or land, bldg., and equipment fund	0	0
	28	Retained earnings, accumulated income, endowment, or other funds	8,260,854	7,719,969
	29	Total net assets or fund balances (see instructions).....	8,260,854	7,719,969
	30	Total liabilities and net assets/fund balances (see instructions).	8,260,854	7,719,969

Part III

Analysis of Changes in Net Assets or Fund Balances

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) ...............

8,260,854

Enter amount from Part I, line 27a .....................

-535,640

Other increases not included in line 2 (itemize)

Add lines 1, 2, and 3 ..........................

7,725,214

Decreases not included in line 2 (itemize) Click to see attachment

List of Attached Documents:

// Content

5,245

Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, line 29, column (b) ..

7,719,969

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.)		(c) Date acquired (mo., day, yr.)	(d) Date sold (mo., day, yr.)
1 a	CAPITAL GAIN DISTRIBUTIONS	2025-01-01	2025-12-31
b	PHILLIPS 66 PARTNERS LP	2023-12-14	2025-02-15
c	QNITY ELECTRONICS INC	2022-02-19	2025-11-03
d	ST JUDE MEDICAL INC NTS	2022-02-19	2025-09-15
e	ABBVIE INC NTS B/E	2022-02-19	2025-05-14
	AMERICAN TOWER CORP B/E	2024-09-23	2025-06-01
	ARROW ELECTRONICS INC	2022-02-19	2025-04-01
	AUTOZONE INC NTS B/E	2022-02-19	2025-04-15
	BAXALTA INC NTS B/E	2022-02-19	2025-06-23
	BERRY GLOB INC NTS B/E	2024-09-23	2025-07-21
	BLACKROCK STRATEGIC	2024-09-20	2025-07-25
	BROADCOM CORP NTS B/E	2024-09-23	2025-10-23
	CAPITAL ONE FINANCIAL CO	2022-02-19	2025-01-06
	CVS CAREMARK CORP NTS	2022-02-19	2025-07-20
	DIRECTV HOLDINGS/FING	2022-02-19	2025-01-15
	DISCOVER FINANCIAL SVS	2022-02-19	2025-03-04
	DOLLAR TREE INC B/E	2024-09-23	2025-04-24
	GENERAL MOTORS CO B/E	2022-02-19	2025-04-01
	GOLDMAN SACHS GROUP INC	2022-02-19	2025-01-23
	HARLEY DAVIDSON INC B/E	2022-02-19	2025-07-28
	HCA INC B/E	2024-09-23	2025-11-26
	KEMPER CORP	2022-02-19	2025-02-11
	LABORATORY CORP AMER B/E	2022-02-19	2025-02-01
	MAGALLANES INC NTS B/E	2024-09-23	2025-03-19
	MICROCHIP TECHNOLOGY INC	2024-09-23	2025-08-20
	OLIN CORP B/E	2024-09-23	2025-03-31
	STEEL DYNAMICS INC NTS	2024-09-23	2025-06-15
	TAPESTRY INC B/E	2022-02-19	2025-01-01
	TENET HEALTHCARE CORP	2024-09-23	2025-11-19
	TRANSDIGM INC NTS B/E	2024-09-23	2025-06-19
	US TSY NOTE 04.125 %	2025-02-24	2025-04-08
	VORNADO REALTY LP NTS	2022-02-19	2025-01-15
	ZIMMER HOLDINGS INC B/E	2022-02-19	2025-03-31
	INVESCO S&P MIDCAP	2024-10-11	2025-01-29
	INVESCO S&P MIDCAP LOW	2024-10-11	2025-01-29
	ISHARES MSCI USA	2024-10-11	2025-01-29
	ISHARES MSCI USA MIN VOL	2024-10-11	2025-01-29
	ISHARES RUSSELL 3000 ETF	2024-10-11	2025-01-29
	VANGUARD U.S. MOMENTUM	2024-10-11	2025-01-29
	WISDOMTREE U.S. LARGECAP	2024-10-11	2025-01-29
	WISDOMTREE US MIDCAP	2024-10-11	2025-01-29
	WISDOMTREE US SMALLCAP	2024-10-11	2025-01-29

(e) Gross sales price		(g) Cost or other basis plus expense of sale	(h) Gain or (loss) (e) plus (f) minus (g)
a	45,696		45,696
b	20,000	20,000	0
c	48	47	1
d	45,000	45,000	0
e	45,000	45,000	0
	36,000	36,000	0
	46,000	46,000	0
	45,000	45,000	0
	38,000	38,000	0
	36,407	36,407	0
	4,523	4,514	9
	36,007	35,824	183
	45,000	45,026	-26
	51,000	51,000	0
	45,000	45,000	0
	40,000	40,000	0
	35,244	35,399	-155
	40,000	40,000	0
	45,000	45,000	0
	40,000	40,000	0
	35,000	35,066	-66
	45,000	45,007	-7
	40,000	40,000	0
	34,426	34,954	-528
	34,508	34,802	-294
	36,000	35,839	161
	36,000	36,000	0
	40,000	40,000	0
	14,000	14,123	-123
	47,000	46,829	171
	13,043	12,989	54
	45,000	45,000	0
	43,000	43,001	-1
	775	737	38
	184	183	1
	1,512	1,450	62
	366	368	-2
	6,533	6,276	257
	1,026	983	43
	1,685	1,673	12
	313	308	5
	34	34	0

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			45,696
b			0
c			1
d			0
e			0
			0
			0
			0
			0
			0
			9
			183
			-26
			0
			0
			0
			-155
			0
			0
			0
			-66
			-7
			0
			-528
			-294
			161
			0
			0
			-123
			171
			54
			0
			-1
			38
			1
			62
			-2
			257
			43
			12
			5
			0

2	Capital gain net income or (net capital loss)	If gain, also enter in Part I, line 7 If (loss), enter -0- in Part I, line 7	2	45,491
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 .........................		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.
	Date of ruling or determination letter: (attach copy of letter if necessary–see instructions)	1	4,573
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	4,573
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	4,573
6	Credits/Payments:

a	2025 estimated tax payments and 2024 overpayment credited to 2025	6a	5,780
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	5,780
8	Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached.		8	0
9	Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......		9
10	Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...		10	1,207
11	Enter the amount of line 10 to be: Credited to 2026 estimated tax1,207	Refunded	11	0
	For Refunded amount, also complete and attach Form 8050. See instructions.

Form 990-PF (2025)

Page 4

Part VI-A

Statements Regarding Activities

During the tax year, did the foundation attempt to influence any national, state, or local legislation or did

Yes

it participate or intervene in any political campaign? ....................

Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions

for the definition.................................

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.

Did the foundation file Form 1120-POL for this year?.....................

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

Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed

on foundation managers.$ 0

Has the foundation engaged in any activities that have not previously been reported to the IRS?.......

If "Yes," attach a detailed description of the activities.

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....

Did the foundation have unrelated business gross income of $1,000 or more during the year?.........

If "Yes," has it filed a tax return on Form 990-T for this year?...................

Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........

If "Yes," attach the statement required by General Instruction T.

Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:

By language in the governing instrument, or

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? ................

Yes

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..................................

Yes

Enter the states to which the foundation reports or with which it is registered (see instructions)

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 .

Yes

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 .............................

Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names

and addresses. Click to see attachment

List of Attached Documents:

// Content

...............................

Yes

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 .............

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.................

Did the foundation comply with the public inspection requirements for its annual returns and exemption application?

Yes

Website addressN/A

The books are in care ofJOANNE L WASINGER Telephone no. (716) 204-8366

Located at5350 MAIN STWILLIAMSVILLENY ZIP+414221

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 ........

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)

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

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)

(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)

a disqualified person? ..............................

1a(2)

(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........

1a(3)

(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............

1a(4)

(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)

(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)

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 ..........

Organizations relying on a current notice regarding disaster assistance check here ........

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? .............

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)):

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?....................

If "Yes," list the years 20, 20, 20, 20

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.) ..............

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

Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at

any time during the year? ..............................

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.).....................

Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?

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? ..

Form 990-PF (2025)

Page 6

Part VI-B

Statements Regarding Activities for Which Form 4720 May Be Required (continued)

During the year did the foundation pay or incur any amount to:

Yes

(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........

5a(1)

(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)

(3) Provide a grant to an individual for travel, study, or other similar purposes? .............

5a(3)

(4) Provide a grant to an organization other than a charitable, etc., organization described

in section 4945(d)(4)(A)? See instructions ........................

5a(4)

(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)

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 ........

Organizations relying on a current notice regarding disaster assistance check .........

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? .................

If "Yes," attach the statement required by Regulations section 53.4945–5(d).

Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on

a personal benefit contract? .............................

Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....

If "Yes" to 6b, file Form 8870.

At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?

If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....

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? .........................

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-)
DEAN M DREW	SECRETARY 1.00	12,404
159 LINWOOD AVE BUFFALO,NY14209	SECRETARY 1.00	12,404
CHRISTOPHER R BECHTEL	TREASURER 1.00	12,405
20 RUSKIN RD AMHERST,NY14226	TREASURER 1.00	12,405
JOANNE L WASINGER	PRESIDENT 1.00	12,405
5350 MAIN ST WILLIAMSVILLE,NY14221	PRESIDENT 1.00	12,405

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)

Page 7

Part VII

Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)

3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000	(b) Type of service	(c) Compensation
NONE

Total number of others receiving over $50,000 for professional services............. right arrow

Part VIII-A

Summary of Direct Charitable Activities

List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc.	Expenses
1


2


3


4

Part VIII-B

Summary of Program-Related Investments (see instructions)

Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2.	Amount
1


2


All other program-related investments. See instructions.
3

Total. Add lines 1 through 3.........................0

Form 990-PF (2025)

Page 8

Part IX

Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)

Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,

purposes:

Average monthly fair market value of securities...................

6,909,176

Average of monthly cash balances.......................

1,501,003

Fair market value of all other assets (see instructions)................

123,400

Total (add lines 1a, 1b, and 1c).......................

8,533,579

Reduction claimed for blockage or other factors reported on lines 1a and

1c (attach detailed explanation) .............

Acquisition indebtedness applicable to line 1 assets..................

Subtract line 2 from line 1d.........................

8,533,579

Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see

instructions) .............................

128,004

Net value of noncharitable-use assets. Subtract line 4 from line 3. ............

8,405,575

Minimum investment return. Enter 5% (0.05) of line 5 ................

420,279

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.)

Minimum investment return from Part IX, line 6..................

420,279

Tax on investment income for 2025 from Part V, line 5 .......

4,573

Income tax for 2025. (This does not include the tax from Part V.) ...

Add lines 2a and 2b............................

4,573

Distributable amount before adjustments. Subtract line 2c from line 1............

415,706

Recoveries of amounts treated as qualifying distributions................

Add lines 3 and 4............................

415,706

Deduction from distributable amount (see instructions) .................

Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...

415,706

Part XI

Qualifying Distributions (see instructions)

Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:

Expenses, contributions, gifts, etc.—total from Part I, line 26, column (d) ..........

857,932

Program-related investments—total from Part VIII-B..................

Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,

purposes...............................

Amounts set aside for specific charitable projects that satisfy the:

Suitability test (prior IRS approval required)....................

Cash distribution test (attach the required schedule) .................

Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......

857,932

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					415,706
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......	7,167
d From 2023......	13,599
e From 2024......	423,300
f Total of lines 3a through e ........		444,066
4Qualifying distributions for 2025 from Part
XI, line 4: $ 857,932
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.....					415,706
e Remaining amount distributed out of corpus		442,226
5 Excess distributions carryover applied to 2025.		0			0
(If an amount appears in column (d), the same amount must be shown in column (a).)
6Enter the net total of each column as indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5		886,292
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 ......		886,292
10 Analysis of line 9:
a Excess from 2021 ....
b Excess from 2022 ....	7,167
c Excess from 2023 ....	13,599
d Excess from 2024 ....	423,300
e Excess from 2025 ....	442,226

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 4942(j)(3) or4942(j)(5)

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	(e) Total

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)

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)		Foundation status of recipient	Purpose of grant or contribution	Amount
aPaid during the year
BEYOND SUPPORT NETWORK 2495 MAIN ST BUFFALO,NY14214			UNRESTRICTED	10,000
BFLO TRANSP PIERCE-ARROW MUSUEM 263 MICHIGAN AVE BUFFALO,NY14203			UNRESTRICTED	2,500
CHABAD HOUSE OF BUFFALO 2450 NORTH FOREST RD GETZVILLE,NY14068			UNRESTRICTED	2,000
DAEMEN UNIVERSITY 4380 MAIN ST AMHERST,NY14226			UNRESTRICTED	108,000
DOG TAGS NEW YORK 2088 LONNON RD BARKER,NY14012			UNRESTRICTED	2,000
FEEDMORE WNY FOUNDATION 100 JAMES E CASEY DR BUFFALO,NY14206			UNRESTRICTED	100,000
FRIENDS OF NIGHT PEOPLE INC 394 HUDSON ST BUFFALO,NY14201			UNRESTRICTED	60,000
GOODWILL OF WESTERN NEW YORK 1119 WILLIAM ST BUFFALO,NY14206			GOODSKILLS CAREER BUILDER PROGR	50,000
JERICHO ROAD COMMUNITY HEALTH CTR 184 BARTON ST BUFFALO,NY14213			UNRESTRICTED	75,000
JEWISH DISCOVERY CENTER 831 MAPLE RD WILLIAMSVILLE,NY14221			UNRESTRICTED	5,000
NIAGARA SPCA 2100 LOCKPORT RD NIAGARA FALLS,NY14304			UNRESTRICED	20,000
NORTHLAND WORKFORCE TRAINING CENTER 683 NORTHLAND AVE BUFFALO,NY14211			ACADEMIC ADVANCEMENT SUPP PROG	25,000
NORTHLAND WORKFORCE TRAINING CENTER 683 NORTHLAND AVE BUFFALO,NY14211			AUTOMOTIVE TECHNICIAN PROGRAM	25,000
SLEEP IN HEAVENLY PEACE PO BOX 390780 OMAHA,NE68139			BUFFALO CHAPTER UNRESTRICTED	10,000
SOCIETY OF ST VINCENT DE PAUL 1298 MAIN ST BUFFALO,NY14209			UNRESTRICTED	150,000
THE SALVATION ARMY 440 WEST NYACK RD WEST NYACK,NY10994			BUFFALO AREA UNRESTRICTED	100,000
TUNNELS TO TOWERS 2361 HYLAN BLVD STATEN ISLAND,NY10306			SMART HOME PROGRAM	10,000
VETERANS ADMINISTRATION 3495 BAILEY AVE BUFFALO,NY14215			PALLIATIVE CARE	10,000
WNY HEROES INC 1001 EAST DELAVAN AVE BUFFALO,NY14215			HEROES BRIDGE PROGRAM	50,000
CITY HONORS FOUNDATION 186 EAST NORTH STREET BUFFALO,NY14204			UNRESTRICTED	5,000
Total ................................. 3a				819,500

bApproved for future payment

Total ................................. 3b				0

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	(e) Related or exempt function income (See instructions.)
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	59,147
4 Dividends and interest from securities ....			14	263,634
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 .....			14	554
8 Gain or (loss) from sales of assets other than inventory ............			18	45,491
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		368,826	0

13Total. Add line 12, columns (b), (d), and (e)..................

368,826

(See worksheet in line 13 instructions to verify calculations.)

Part XV-B

Relationship of Activities to the Accomplishment of Exempt Purposes

Line No.	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)

Page 13

Part XVI

Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations

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

Transfers from the reporting foundation to a noncharitable exempt organization of:

(1) Cash...................................

1a(1)

(2) Other assets.................................

1a(2)

Other transactions:

(1) Sales of assets to a noncharitable exempt organization....................

1b(1)

(2) Purchases of assets from a noncharitable exempt organization..................

1b(2)

(3) Rental of facilities, equipment, or other assets.......................

1b(3)

(4) Reimbursement arrangements...........................

1b(4)

(5) Loans or loan guarantees.............................

1b(5)

(6) Performance of services or membership or fundraising solicitations................

1b(6)

Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............

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

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? ...........Yes No

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. Yes No
	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

- TIN:

TY 2025 AccountingFeesSchedule

Name:

BERNARD & ESTELLE SIEGEL FOUNDATION

EIN:

23-7015786

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
JOANNE L WASINGER CPA PLLC	5,100	2,550		2,550

- TIN:

TY 2025 InvestmentsCorpBondsSchedule

Name:

BERNARD & ESTELLE SIEGEL FOUNDATION

EIN:

23-7015786

Name of Bond	End of Year Book Value	End of Year Fair Market Value
50000-SHELL INTL FIN NTS B/E 02.875%	50,115	49,843
40000-STATE STREET CORP B/E 02.650%	40,069	39,830
35000-EXPEDIA INC NTS	35,022	35,003
36000-MOLSON COORS BREWING	35,348	35,803
36000-WESTINGHOUSE AIR BRAKE NT	35,422	35,819
36000-ALLEGION HLDG CO INC	35,245	35,685
26000-BOYD GAMING CORP NTS	25,819	25,967
34000-FLEX LTD NTS B/E	34,826	35,105
47000-L BRANDS INC B/E	47,022	47,335
35000-TRIMBLE NAV B/E	35,362	35,516
46000/32000-TENET HEALTHCARE CORP	32,271	32,145
35000-CONAGRA FOODS INC B/E	35,459	35,424
33000-GENUINE PARTS CO NTS B/E	34,854	34,912
15000-ZIMMER BIOMET HLDGS INC	15,424	15,508
21000/26000-IQVIA INC NTS B/E	27,064	27,421
37000-FISERV INC B/E	35,849	35,905
40000-CADENCE DESIGN SYS INC	39,381	40,235
44000-MCKESSON CORP NTS	43,076	44,268
88000-PAYPAL HOLDINGS INC NTS	83,096	84,346
37000-QORVO INC NTS B/E	35,856	36,460
82000-UNITEDHEALTH CROUP INC	84,112	84,043
47000-ENCOMPASS HEALTH CORP	46,169	46,839
38000-ORACLE CORP NTS B/E	35,473	35,120
39000-GLOBAL PAYMENTS INC B/E	35,653	36,190
35000-MARRIOTT INTL B/E	35,361	35,558
37000-BLOCK FINANCIAL LLC B/E	35,504	35,665
64000-ABBVIE INC NTS B/E	66,300	66,242
88000-MORGAN STANLEY B/E	84,714	85,569
39000-TELEDYNE TECHNOLOGIES	35,055	36,126
50000-SERVICE CORP INTL NTS	46,409	47,792
39000-AT&T INC B/E	35,203	35,851
78000-SOUTHERN CALIF EDISON CO	81,970	80,780
40000-EAGLE MATERIALS INC B/E	35,372	36,360
46000 AMERICAN HONDA FIN NTS	47,297	47,287
39000 CDW LLC/CDW FIN CORP	35,741	36,370
39000-DICKS SPORTING GOODS B/E	35,167	35,889
42000-CARLISLE COS INC B/E	35,581	36,674
30000/45000-YUM! BRANDS INC B/E	44,363	45,563
37000-HP INC B/E	35,829	35,956
33000-MOTOROLA SOLUTIONS INC	34,629	34,760
35000-CROWN CASTLE INTL CORP	35,494	35,357
34000-WILLIS NORTH AMER INC	34,999	35,131
33000-FORTUNE BRANDS HOME &	35,154	34,917
33000-LKQ CORP NTS	34,914	35,387
84000-WELLS FARGO & CO B/E	84,844	85,437
33000-B A T CPTL CORP NTS B/E	34,852	36,468
76000-CANADIAN IMPERIAL BK	82,352	82,756
31000-ALTRIA GROUP INC NTS	34,657	35,070
80000-BANK OF AMER CORP B/E	82,952	82,501
80000-JPMORGAN CHASE & CO B/E	83,461	83,254
14000/19000-QUANTA SERVICES INC NTS	18,964	19,522
32000-GOLDMAN SACHS GROUP INC	34,710	35,708
37000-AMERICAN TOWER CORP	36,526	36,805
40000-DTE ENERGY CO	40,310	40,532
10000-AMERICAN HONDA FIN NTS	9,917	10,088
48000-CITIGROUP INC	47,063	47,915
74000-NATIONAL RURAL UTIL COOP	74,705	75,378
86000-VIRGINIA ELEC & POWER CO	83,478	85,681
46000-SPRINT CAPITAL CORP	48,535	49,378
46000-T-MOBLIE USA INC	45,786	47,016
48000-TRANSDIGM INC	46,980	47,682
52000-WESTERN MIDSTREAM NTS	53,854	54,758
39000-SBA COMMUNICATIONS CORP	37,097	37,310
42000-SOUTHWESTERN ENERGY CO	41,603	42,001
16000-PHILIP MORRIS INTL INC	16,803	16,832
37000-OLIN CORP NTS	35,026	36,381
16000-TENET HEALTHCARE CORP	16,355	16,373
48000-PACIFIC GAS & ELEC CO	46,189	47,832
18000-QUANTA SERVICES INC	16,174	16,861
102000-DUKE ENERGY FLORIDA LLC	88,628	92,228
50000-VICI PROPERTIES LP NTS	48,505	50,419
42000-MICRON TECHNOLOGY INC	43,368	44,217
56000-CONSTELLATION EN GEN LLC	58,952	59,858
24000-HCA INC	24,825	24,740
31000-NETAPP INC NTS	30,911	32,513
33000-PAYCHEX INC	33,487	34,606
36000-BROWN & BROWN INC	36,287	37,004
89000-US TREASURY NOTES	89,195	89,556

- TIN:

TY 2025 InvestmentsCorpStockSchedule

Name:

BERNARD & ESTELLE SIEGEL FOUNDATION

EIN:

23-7015786

Name of Stock	End of Year Book Value	End of Year Fair Market Value
100-3M CO	12,489	16,010
500-COLGATE PALMOLIVE CO	39,618	39,510
225-DOW INC	13,640	5,261
225-DUPONT DE NEMOURS INC	7,361	9,045
500-EXXON MOBIL CORP	38,770	60,170
100-GENL DYNAMICS CORP	21,692	33,666
500-GILEAD SCIENCES INC	40,890	61,370
50-LINDE PLC NEW EUR	14,859	21,320
310-M & T BANK CORP	56,536	62,459
100-MICROSOFT CORP	35,204	48,362
100-PROCTER & GAMBLE CO	15,936	14,331
535-VERIZON COMMUNICATIONS INC	28,738	21,791
500-WALMART INC	22,955	55,705
1000-WELLS FARGO & CO NEW	55,727	93,200
112-QNITY ELECTRONICS INC	10,500	9,145

- TIN:

TY 2025 InvestmentsOtherSchedule2

Name:

BERNARD & ESTELLE SIEGEL FOUNDATION

EIN:

23-7015786

Category/ Item	Listed at Cost or FMV	Book Value	End of Year Fair Market Value
6726/26-BLACKROCK MUNIHOLDINGS NY QU	AT COST	339	266
284-BLACKROCK CORE BOND TRUST	AT COST	3,581	2,724
8865-MFS INTERMEDIATE INCOME	AT COST	24,514	23,138
2608.664/2744.815-AB INCOME FUND	AT COST	20,214	17,786
6354.117/6680.166-INVESCO CORP BOND	AT COST	46,904	42,152
5230.1/5553.251-LORD ABBETT BOND DEB	AT COST	43,358	40,428
683-DILLARDS CAP TR I 7.500%	AT COST	17,814	17,881
1600-VORNADO REALTY TRUST (VNO) 5.40	AT COST	38,441	28,272
4517.202 ARES PRIVATE MARKETS FUND	AT COST	151,500	167,340
17482.517 CARLYLE TACTICAL PRIVATE	AT COST	151,500	145,804
88040.874/92183.373 BLACKROCK STRATEGIC INC OP	AT COST	889,495	900,632
155/188 INVESCO S&P MIDCAP MOMENTUM ET	AT COST	23,047	26,030
131/169 INVESCO DW SMALLCAP MOMENTUM ET	AT COST	15,388	16,353
1148/1515 INVESCO DW EMERG MRKTS MOMENTUM	AT COST	30,279	35,812
257/319 INVESCO S&P SMALLCAP LOW VOL	AT COST	15,238	14,792
315/385 INVESCO S&P MIDCAP LOW VOL	AT COST	23,690	24,011
377/486 ISHARES MSCI EMERG MRKTS MIN VOL	AT COST	29,633	31,123
826/1026 ISHARES MSCI EAFE MIN VOL	AT COST	77,597	88,493
845/1034 ISHARES MSCI USA MIN VOL	AT COST	95,146	97,361
185/222 ISHARES MSCI USA MOMENTUM FACT	AT COST	45,982	55,569
1561/1925 ISHARES MSCI INTL MOMENTUM FACT	AT COST	76,838	92,342
168/204 VANGUARD US MOMENTUM FACT	AT COST	33,323	39,015
378/470 WISDOMTREE US SMALLCAP DIVD	AT COST	16,142	15,722
1266/1540 WISDOMTREE US LARGECAP DIVD	AT COST	122,476	135,643
374/459 WISDOMTREE US MIDCAP DIVD	AT COST	23,542	23,684
1106/1359 WISDOMTREE INTL EQUITY	AT COST	76,972	93,445
539/684 WISDOMTREE EMERGING MRKTS HIGH D	AT COST	29,700	31,950
150000-MORGAN STANLEY FINANCE MLN INTL BSKT	AT COST	154,446	165,270
4894.970 KKR PRIVATE EQUITY CONGLOMERATE LLC	AT COST	151,961	159,210
3884 BROWN ADVISORY SUSTAINABLE GROWTH FUND	AT COST	208,588	178,831
2731-JP MORGAN INTL EQUITY FUND	AT COST	54,259	59,944
2575-PUTNAM LARGE CAP VALUE FUND	AT COST	92,408	101,050
12769-VIRTUS KAR SMALL-MID CAP CORE FUND	AT COST	263,059	247,082
643-ISHARES MSCI EMERGING MARKETS MIN VOL FACTOR	AT COST	213,226	248,745

- TIN:

TY 2025 OtherDecreasesSchedule

Name:

BERNARD & ESTELLE SIEGEL FOUNDATION

EIN:

23-7015786

Description	Amount
Unrealized Gain/(Loss) Investments	5,245

- TIN:

TY 2025 OtherExpensesSchedule

Name:

BERNARD & ESTELLE SIEGEL FOUNDATION

EIN:

23-7015786

Description	Revenue and Expenses per Books	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
FILING FEES	250	125		125
POSTAGE	98	49		49

- TIN:

TY 2025 OtherIncomeSchedule2

Name:

BERNARD & ESTELLE SIEGEL FOUNDATION

EIN:

23-7015786

Description	Revenue And Expenses Per Books	Net Investment Income	Adjusted Net Income
OTHER PORTFOLIO INCOME	554	554	554

- TIN:

TY 2025 OtherProfessionalFeesSchedule

Name:

BERNARD & ESTELLE SIEGEL FOUNDATION

EIN:

23-7015786

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
UBS FINANCIAL SVCS ADVISORY FEES	34,200	17,100		17,100

- TIN:

TY 2025 SubstantialContributorsSch

Name:

BERNARD & ESTELLE SIEGEL FOUNDATION

EIN:

23-7015786

Name	Address
Estelle F Siegel Estate	10 Tristan Ln Williamsville,NY14221

- TIN:

TY 2025 TaxesSchedule

Name:

BERNARD & ESTELLE SIEGEL FOUNDATION

EIN:

23-7015786

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
EXCISE TAX	6,755	0		0
FOREIGN TAXES	1,259	1,259		0