MURRAY PERLMAN AND WAYNE SPEAR CHARITABLE FOUNDATION INC: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: MURRAY PERLMAN AND WAYNE SPEAR CHARITABLE FOUNDATION INC (EIN 88-0765905)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2025-04-21
IRS object ID: 202501119349100310
Schema version: 2023v6.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990-PF
Accounting Fees Schedule
Other Expenses Schedule
Other Increases Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-04-21T03:40:25-07:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	932672784	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Tucker & Company CPAs LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	440 Mall Blvd Suite A	AddressLine1Txt
City	Savannah	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	31406	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	880765905	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE MURRAY PERLMAN AND WAYNE SPEAR	BusinessNameLine1Txt
Business Name Line2	CHARITABLE FOUNDATION INC	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	MURR	BusinessNameControlTxt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	440 MALL BLVD A	AddressLine1Txt
City	SAVANNAH	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	31406	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	PHILIP MEEKS	PersonNm
Person Title	CHAIRMAN/PRES	PersonTitleTxt
Signature	2025-04-21	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Jeffrey R Tucker	PreparerPersonNm
PTIN	P01035987	PTIN
Phone	9123510525	PhoneNum

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$2,962,490	FMVAssetsEOYAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Schedule B Not Required	Yes (X)	ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss	$40,884	InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm	$40,884	InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm	$40,884	InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss	$32,067	DividendsRevAndExpnssAmt
Dividends Net Invst Incm	$32,067	DividendsNetInvstIncmAmt
Dividends Adj Net Incm	$32,067	DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss	-$16,311	NetGainSaleAstRevAndExpnssAmt
Gross Sales Price	$938,219	GrossSalesPriceAmt
Total Rev And Expnss	$56,640	TotalRevAndExpnssAmt
Total Net Invst Incm	$72,951	TotalNetInvstIncmAmt
Total Adj Net Incm	$72,951	TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss	$1,400	AccountingFeesRevAndExpnssAmt
Trav Conf Meeting Rev And Expnss	$3,042	TravConfMeetingRevAndExpnssAmt
Other Expenses Rev And Expnss	$24,297	OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss	$28,739	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$300,000	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$300,000	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$328,739	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$300,000	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	-$272,099	ExcessRevenueOverExpensesAmt
Net Investment Income	$72,951	NetInvestmentIncomeAmt
Adjusted Net Income	$72,951	AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Sav And Temp Cash Invst BOY	$1,048,262	SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY	$165,892	SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV	$165,892	SavAndTempCashInvstEOYFMVAmt
Other Investments BOY	$1,778,028	OtherInvestmentsBOYAmt
Other Investments EOY	$2,433,668	OtherInvestmentsEOYAmt
Other Investments EOYFMV	$2,796,598	OtherInvestmentsEOYFMVAmt
Total Assets BOY	$2,826,290	TotalAssetsBOYAmt
Total Assets EOY	$2,599,560	TotalAssetsEOYAmt
Total Assets EOYFMV	$2,962,490	TotalAssetsEOYFMVAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY	$2,826,290	NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY	$2,599,560	NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY	$2,826,290	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$2,599,560	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$2,826,290	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$2,599,560	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$2,826,290	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	-$272,099	ExcessRevenueOverExpensesAmt
Other Increases	$45,369	OtherIncreasesAmt
Subtotal	$2,599,560	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$2,599,560	TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (26 entries)

PropertyPropertyDesc	How AcquiredHowAcquiredCd	AcquiredAcquiredDt	SoldSoldDt	Gross Sales PriceGrossSalesPriceAmt	Cost Or Other BasisCostOrOtherBasisAmt	Gain Or LossGainOrLossAmt	Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
300 ABBOTT LABORATORIES	P	2023-05-30	2023-10-12	$26,990	$30,536	-$3,546	-$3,546
100 CARLISLE COS INC	P	2022-10-05	2023-07-20	$26,826	$29,373	-$2,547	-$2,547
50 CARLISLE COS INC	P	2023-02-16	2023-07-20	$13,413	$12,916	$497	$497
50 JOHNSON & JOHNSON	P	2023-02-17	2023-12-27	$7,795	$7,974	-$179	-$179
100 JOHNSON & JOHNSON	P	2023-05-30	2023-12-27	$15,591	$15,378	$213	$213
300 NEXTERA ENERGY	P	2022-10-05	2023-09-27	$18,071	$24,240	-$6,169	-$6,169
200 NEXTERA ENERGY	P	2023-02-16	2023-09-27	$12,047	$15,193	-$3,146	-$3,146
50 PNC FINANCIAL SERVICES GROUP INC	P	2022-12-14	2023-07-11	$6,351	$7,671	-$1,320	-$1,320
50 PNC FINANCIAL SERVICES GROUP INC	P	2023-02-01	2023-07-11	$6,351	$8,231	-$1,880	-$1,880
50 PNC FINANCIAL SERVICES GROUP INC	P	2023-02-16	2023-07-11	$6,351	$7,937	-$1,586	-$1,586
100 PNC FINANCIAL SERVICES GROUP INC	P	2023-05-30	2023-07-11	$12,702	$11,791	$911	$911
50 THERMO FISHER SCIENTFIC	P	2023-02-16	2023-12-19	$26,238	$27,857	-$1,619	-$1,619
100000 US TREASURY BONDS	P	2022-09-20	2023-08-15	$100,000	$102,176	-$2,176	-$2,176
100000 UNITED STATES TREASURY	P	2022-11-09	2023-05-31	$100,000	$99,113	$887	$887
50000 UNITEDHEALTH GROUP INC	P	2022-10-05	2023-03-15	$50,000	$49,776	$224	$224
16.67 VERALTO CORP	P	2022-10-05	2023-10-04	$1,299	$1,618	-$319	-$319
33 VERALTO CORP	P	2023-04-24	2023-10-04	$2,571	$2,936	-$365	-$365
.33 VERALTO CORP	P	2023-04-24	2023-10-31	$23	$30	-$7	-$7
50 JOHNSON & JOHNSON	P	2022-12-13	2023-12-27	$7,795	$8,981	-$1,186	-$1,186
100000 UNITED STATES TREASURY	P	2022-09-20	2023-12-14	$97,750	$96,098	$1,652	$1,652
100000 UNITED STATES TREASURY	P	2022-10-05	2023-12-14	$97,750	$95,730	$2,020	$2,020
100000 UNITED STATES TREASURY	P	2022-09-20	2023-10-18	$99,707	$98,633	$1,074	$1,074
100000 UNITED STATES TREASURY	P	2022-09-20	2023-11-30	$100,000	$98,633	$1,367	$1,367
100000 UNITED STATES TREASURY	P	2022-10-05	2023-11-30	$100,000	$98,445	$1,555	$1,555
16.67 VERALTO CORP	P	2022-08-23	2023-10-04	$1,299	$1,657	-$358	-$358
16.67 VERALTO CORP	P	2022-09-20	2023-10-04	$1,299	$1,607	-$308	-$308

Field	Value	IRS element (for citing)
Capital Gain Net Income	-$16,311	CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss	-$22,127	NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$1,014	InvestmentIncomeExciseTaxAmt
Subtotal	$1,014	SubtotalAmt
Tax Based On Investment Income	$1,014	TaxBasedOnInvestmentIncomeAmt
Form2220 Attached	Yes (X)	Form2220AttachedInd
Es Penalty	$8	EsPenaltyAmt
Tax Due	$1,022	TaxDueAmt
Applied To ES Tax	$0	AppliedToESTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

Field	Value	IRS element (for citing)
Legislative Political Acty	false	LegislativePoliticalActyInd
More Than100 Spent	false	MoreThan100SpentInd
Form1120 POL Filed	false	Form1120POLFiledInd
Activities Not Previously Rpt	false	ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws	false	ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc	false	OrganizationDissolvedEtcInd
Section508e Rqr Satisfied	false	Section508eRqrSatisfiedInd
At Least5000 In Assets	Yes (true)	AtLeast5000InAssetsInd
Form990 PF Filed With Atty Gen	Yes (true)	Form990PFFiledWithAttyGenInd
Private Operating Foundation	false	PrivateOperatingFoundationInd
New Substantial Contributors	false	NewSubstantialContributorsInd
Own Controlled Entity	false	OwnControlledEntityInd
Donor Advised Fund	false	DonorAdvisedFundInd
Comply With Public Insp Rqr	Yes (true)	ComplyWithPublicInspRqrInd
Website Address	N/A	WebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

Field	Value	IRS element (for citing)
Business Name Line1	PHILIP MEEKS	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	7703308365	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	1775 HARLEMVILLE RD	AddressLine1Txt
City	CHATHAM	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	12037	ZIPCd

Field	Value	IRS element (for citing)
Foreign Accounts Question	false	ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Field	Value	IRS element (for citing)
Sale Or Exch Disqualified Prsn	false	SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn	false	BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn	false	FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn	false	PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn	false	TransferAstDisqualifiedPrsnInd
Payment To Government Official	false	PaymentToGovernmentOfficialInd
Acts Fail To Qlfy As Exceptions	false	ActsFailToQlfyAsExceptionsInd
Uncorrected Prior Acts	false	UncorrectedPriorActsInd
Undistributed Income PY	false	UndistributedIncomePYInd
Business Holdings	false	BusinessHoldingsInd
Jeopardy Investments	false	JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst	false	UncorrectedPYJeopardyInvstInd
Influence Legislation	false	InfluenceLegislationInd
Influence Election	false	InfluenceElectionInd
Grants To Individuals	false	GrantsToIndividualsInd
Grants To Organizations	false	GrantsToOrganizationsInd
Noncharitable Purpose	false	NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt
PHILIP MEEKS
1775 HARLEMVILLE RD	CHATHAM	NY	12037	CHAIRMAN/PRES	0.00	$0
CATHY COLEMAN
2390 BROWNSTONE COURT	MARIETTA	GA	30062	TREASURER	0.00	$0
CAROL DAY
113 WEST JONES ST	SAVANNAH	GA	31401	SECRETARY	0.00	$0

Field	Value	IRS element (for citing)
Comp Of Hghst Pd Empl Or NONE	NONE	CompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONE	NONE	CompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$0	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$0	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$0	TotalFMVOfUnusedAssetsAmt
Reduction Claimed	$0	ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast	$0	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$0	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$0	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$0	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Tax Based On Investment Income	$1,014	TaxBasedOnInvestmentIncomeAmt
Total Tax	$1,014	TotalTaxAmt
Distributable Before Adj	$1,014	DistributableBeforeAdjAmt
Distributable Before Ded	$1,014	DistributableBeforeDedAmt
Distributable As Adjusted	$0	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$300,000	ExpensesAndContributionsAmt
Qualifying Distributions	$300,000	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$0	DistributableAsAdjustedAmt
Qualifying Distributions	$300,000	QualifyingDistributionsAmt
Treated As Distri From Corpus	$0	TreatedAsDistriFromCorpusAmt
Remaining Distri From Corpus	$300,000	RemainingDistriFromCorpusAmt
Total Corpus	$300,000	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr	$300,000	ExcessDistriCyovToNextYrAmt
Excess From Current Year	$300,000	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (2 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
HISTORIC SAVANNAH FOUNDATION
321 EAST YORK STREET	SAVANNAH	GA	31401	to continue mission	$150,000
JEWISH EDUCATIONAL ALLIANCE
5111 ABERSORN STREET	SAVANNAH	GA	31405	TO CONTINUE MISSION	$150,000

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$300,000	TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Field	Value	IRS element (for citing)
Related Or Exempt Function Incm	$40,884	RelatedOrExemptFunctionIncmAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

Field	Value	IRS element (for citing)
Related Or Exempt Function Incm	$32,067	RelatedOrExemptFunctionIncmAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

Field	Value	IRS element (for citing)
Related Or Exempt Function Incm	-$16,311	RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Related Or Exempt Function Incm	$56,640	RelatedOrExemptFunctionIncmAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$56,640	TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Field	Value	IRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO	false	TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO	false	TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets	false	SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO	false	PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets	false	RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements	false	ReimbursementArrangementsInd
Loans Or Loan Guarantees	false	LoansOrLoanGuaranteesInd
Performance Of Services Etc	false	PerformanceOfServicesEtcInd
Sharing Of Facilities Etc	false	SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO	false	RelationshipsNonchrtblEOInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Field	Value	IRS element (for citing)
Category	TUCKER & COMPANY CPAS	CategoryTxt
Amt	$1,400	Amt
Net Investment Income	$0	NetInvestmentIncomeAmt
Adjusted Net Income	$0	AdjustedNetIncomeAmt
Disbursements Charitable Prps	$0	DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDesc	Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
ACCOUNT MANAGEMENT FEES	$23,116
BANK FEES	$1,181

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

Field	Value	IRS element (for citing)
Desc	deposits	Desc
Amt	$45,369	Amt