BUFFETT EARLY CHILDHOOD FUND: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: BUFFETT EARLY CHILDHOOD FUND (EIN 20-1768874)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-04-26
IRS object ID: 202401179349101300
Schema version: 2023v5.0
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
Schedule B
Accounting Fees Schedule
Distribution From Corpus Election
General Explanation Attachment
Investments Corp Stock Schedule
Legal Fees Schedule
Other Decreases Schedule
Other Expenses Schedule
Other Increases Schedule
Other Professional Fees Schedule
Taxes Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-04-26T13:24:34-05:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	450250958	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	EIDE BAILLY LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	18081 BURT ST STE 200	AddressLine1Txt
City	OMAHA	CityNm
State Abbreviation	NE	StateAbbreviationCd
ZIP	680224722	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	201768874	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BUFFETT EARLY CHILDHOOD FUND	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	BUFF	BusinessNameControlTxt
Phone	4023410933	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	808 CONAGRA DRIVE 200	AddressLine1Txt
City	OMAHA	CityNm
State Abbreviation	NE	StateAbbreviationCd
ZIP	68102	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JESSIE RASMUSSEN	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	4023410933	PhoneNum
Signature	2024-04-26	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	JESSIE	PersonFirstNm
Person Last	RASMUSSEN	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	WENDY R COOLEY CPA	PreparerPersonNm
PTIN	P01523804	PTIN
Phone	4023302660	PhoneNum
Preparation	2024-04-25	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$8,606,329	FMVAssetsEOYAmt
Method Of Accounting Other	Yes (X)	MethodOfAccountingOtherInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Contri Rcvd Rev And Expnss	$33,155,330	ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss	$198,513	InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm	$198,513	InterestOnSavNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss	$301,202	NetGainSaleAstRevAndExpnssAmt
Gross Sales Price	$12,954,179	GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm	$12,953,327	CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss	$33,655,045	TotalRevAndExpnssAmt
Total Net Invst Incm	$13,151,840	TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss	$573,143	CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Net Invst Incm	$0	CompOfcrDirTrstNetInvstIncmAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl	$573,143	CompOfcrDirTrstDsbrsChrtblAmt
Oth Empl Slrs Wgs Rev And Expnss	$723,004	OthEmplSlrsWgsRevAndExpnssAmt
Oth Empl Slrs Wgs Net Invst Incm	$0	OthEmplSlrsWgsNetInvstIncmAmt
Oth Empl Slrs Wgs Dsbrs Chrtbl	$723,004	OthEmplSlrsWgsDsbrsChrtblAmt
Pension Empl Bnft Rev And Expnss	$439,905	PensionEmplBnftRevAndExpnssAmt
Pension Empl Bnft Net Invst Incm	$0	PensionEmplBnftNetInvstIncmAmt
Pension Empl Bnft Dsbrs Chrtbl	$439,905	PensionEmplBnftDsbrsChrtblAmt
Legal Fees Rev And Expnss	$15,488	LegalFeesRevAndExpnssAmt
Legal Fees Net Invst Incm	$0	LegalFeesNetInvstIncmAmt
Legal Fees Dsbrs Chrtbl	$15,488	LegalFeesDsbrsChrtblAmt
Accounting Fees Rev And Expnss	$20,713	AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm	$0	AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps	$20,713	AccountingFeesChrtblPrpsAmt
Other Prof Fees Rev And Expnss	$228,022	OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm	$0	OtherProfFeesNetInvstIncmAmt
Other Prof Fees Dsbrs Chrtbl	$228,022	OtherProfFeesDsbrsChrtblAmt
Taxes Rev And Expnss	$385,931	TaxesRevAndExpnssAmt
Taxes Net Invst Incm	$0	TaxesNetInvstIncmAmt
Taxes Dsbrs Chrtbl	$78,240	TaxesDsbrsChrtblAmt
Occupancy Rev And Expnss	$115,181	OccupancyRevAndExpnssAmt
Occupancy Net Invst Incm	$0	OccupancyNetInvstIncmAmt
Occupancy Dsbrs Chrtbl	$115,181	OccupancyDsbrsChrtblAmt
Trav Conf Meeting Rev And Expnss	$69,882	TravConfMeetingRevAndExpnssAmt
Trav Conf Meeting Net Invst Incm	$0	TravConfMeetingNetInvstIncmAmt
Trav Conf Meeting Dsbrs Chrtbl	$69,882	TravConfMeetingDsbrsChrtblAmt
Printing And Pub Rev And Expnss	$5,613	PrintingAndPubRevAndExpnssAmt
Printing And Pub Net Invst Incm	$0	PrintingAndPubNetInvstIncmAmt
Printing And Pub Dsbrs Chrtbl	$5,613	PrintingAndPubDsbrsChrtblAmt
Other Expenses Rev And Expnss	$44,037	OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm	$0	OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl	$44,037	OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss	$2,620,919	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$2,313,228	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$30,605,670	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$30,605,670	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$33,226,589	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$32,918,898	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$428,456	ExcessRevenueOverExpensesAmt
Net Investment Income	$13,151,840	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Sav And Temp Cash Invst BOY	$5,151,241	SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY	$3,414,517	SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV	$3,414,517	SavAndTempCashInvstEOYFMVAmt
Prepaid Expenses BOY	$27,420	PrepaidExpensesBOYAmt
Prepaid Expenses EOY	$40,136	PrepaidExpensesEOYAmt
Prepaid Expenses EOYFMV	$40,136	PrepaidExpensesEOYFMVAmt
Corporate Stock BOY	$2,202,148	CorporateStockBOYAmt
Corporate Stock EOY	$5,151,676	CorporateStockEOYAmt
Corporate Stock EOYFMV	$5,151,676	CorporateStockEOYFMVAmt
Land Bldg Equip Cost Or Other Bss	$20,348	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$20,348	LandBldgEquipAccumDeprecAmt
Total Assets BOY	$7,380,809	TotalAssetsBOYAmt
Total Assets EOY	$8,606,329	TotalAssetsEOYAmt
Total Assets EOYFMV	$8,606,329	TotalAssetsEOYFMVAmt
Accounts Payable BOY	$39	AccountsPayableBOYAmt
Total Liabilities BOY	$39	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY	$7,380,770	NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY	$8,606,329	NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY	$7,380,770	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$8,606,329	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$7,380,809	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$8,606,329	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$7,380,770	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	$428,456	ExcessRevenueOverExpensesAmt
Other Increases	$848,035	OtherIncreasesAmt
Subtotal	$8,657,261	SubtotalAmt
Other Decreases	$50,932	OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY	$8,606,329	TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)

PropertyPropertyDesc	How AcquiredHowAcquiredCd	AcquiredAcquiredDt	SoldSoldDt	Gross Sales PriceGrossSalesPriceAmt	Cost Or Other BasisCostOrOtherBasisAmt	Gain Or LossGainOrLossAmt	Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
BERKSHIRE HATHAWAY INC DEL CL B	D	2023-01-26	2023-05-02	$9,958,445	$664	$9,957,781	$9,957,781
BERKSHIRE HATHAWAY INC DEL CL B	D	2023-08-01	2023-11-07	$2,995,734	$188	$2,995,546	$2,995,546

Field	Value	IRS element (for citing)
Capital Gain Net Income	$12,953,327	CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$182,811	InvestmentIncomeExciseTaxAmt
Tax Under Section511	$0	TaxUnderSection511Amt
Subtotal	$182,811	SubtotalAmt
Subtitle A Tax	$0	SubtitleATaxAmt
Tax Based On Investment Income	$182,811	TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx	$210,000	EstimatedPlusOvpmtIncmTxAmt
Exempt Frgn Org Tax Wthld At Srce	$0	ExemptFrgnOrgTaxWthldAtSrceAmt
Extsn Request Income Tax Paid	$0	ExtsnRequestIncomeTaxPaidAmt
Backup Withholding Withheld	$0	BackupWithholdingWithheldAmt
Total Payments And Credits	$210,000	TotalPaymentsAndCreditsAmt
Form2220 Attached	Yes (X)	Form2220AttachedInd
Es Penalty	$0	EsPenaltyAmt
Overpayment	$27,189	OverpaymentAmt
Applied To ES Tax	$27,189	AppliedToESTaxAmt
Refund	$0	RefundAmt

Statements Regarding Acty StatementsRegardingActyGrp

Field	Value	IRS element (for citing)
Legislative Political Acty	0	LegislativePoliticalActyInd
More Than100 Spent	0	MoreThan100SpentInd
Form1120 POL Filed	0	Form1120POLFiledInd
Section4955 Organization Tax	$0	Section4955OrganizationTaxAmt
Section4955 Managers Tax	$0	Section4955ManagersTaxAmt
Tax Reimbursed	$0	TaxReimbursedAmt
Activities Not Previously Rpt	0	ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws	0	ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc	0	OrganizationDissolvedEtcInd
Section508e Rqr Satisfied	Yes (1)	Section508eRqrSatisfiedInd
At Least5000 In Assets	Yes (1)	AtLeast5000InAssetsInd
Org Report Or Register State	NE	OrgReportOrRegisterStateCd
Form990 PF Filed With Atty Gen	Yes (1)	Form990PFFiledWithAttyGenInd
Private Operating Foundation	0	PrivateOperatingFoundationInd
New Substantial Contributors	0	NewSubstantialContributorsInd
Own Controlled Entity	0	OwnControlledEntityInd
Donor Advised Fund	0	DonorAdvisedFundInd
Comply With Public Insp Rqr	Yes (1)	ComplyWithPublicInspRqrInd
Website Address	WWW.BUFFETTEARLY.ORG	WebsiteAddressTxt
Individual With Books	SUSAN MULLIN	IndividualWithBooksNm
Phone	4023410933	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	808 CONAGRA DRIVE STE 200	AddressLine1Txt
City	OMAHA	CityNm
State Abbreviation	NE	StateAbbreviationCd
ZIP	68102	ZIPCd

Field	Value	IRS element (for citing)
Foreign Accounts Question	0	ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Field	Value	IRS element (for citing)
Sale Or Exch Disqualified Prsn	0	SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn	0	BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn	0	FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn	Yes (1)	PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn	0	TransferAstDisqualifiedPrsnInd
Payment To Government Official	0	PaymentToGovernmentOfficialInd
Acts Fail To Qlfy As Exceptions	0	ActsFailToQlfyAsExceptionsInd
Uncorrected Prior Acts	0	UncorrectedPriorActsInd
Undistributed Income PY	0	UndistributedIncomePYInd
Business Holdings	0	BusinessHoldingsInd
Jeopardy Investments	0	JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst	0	UncorrectedPYJeopardyInvstInd
Influence Legislation	0	InfluenceLegislationInd
Influence Election	0	InfluenceElectionInd
Grants To Individuals	0	GrantsToIndividualsInd
Grants To Organizations	0	GrantsToOrganizationsInd
Noncharitable Purpose	0	NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (5 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt	Employee Benefit ProgramEmployeeBenefitProgramAmt	Expense Account Other AllwncExpenseAccountOtherAllwncAmt
SUSAN A BUFFETT
808 CONAGRA DRIVE SUITE 200	OMAHA	NE	68102	DIRECTOR & CHAIR	5.00	$0	$0	$0
HELEN RAIKES
808 CONAGRA DRIVE SUITE 200	OMAHA	NE	68102	DIRECTOR & TREASURER	5.00	$0	$0	$0
WALLACE WEITZ
808 CONAGRA DRIVE SUITE 200	OMAHA	NE	68102	DIRECTOR & SECRETARY	5.00	$0	$0	$0
MIKE BURKE
808 CONAGRA DRIVE SUITE 200	OMAHA	NE	68102	VICE-PRESIDENT	40.00	$221,633	$80,060	$0
JESSIE RASMUSSEN
808 CONAGRA DRIVE SUITE 200	OMAHA	NE	68102	PRESIDENT	40.00	$351,510	$76,143	$0

Compensation Highest Paid Empl CompensationHighestPaidEmplGrp (4 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt	Employee BenefitsEmployeeBenefitsAmt	Expense AccountExpenseAccountAmt
GLADYS HAYNES
808 CONAGRA DRIVE SUITE 200	OMAHA	NE	68102	DIRECTOR OF NEBRASKA	40.00	$191,560	$79,444	$0
ERIC BUCHANAN
808 CONAGRA DRIVE SUITE 200	OMAHA	NE	68102	DIRECTOR OF STRATEGI	40.00	$186,371	$66,243	$0
SUSAN MULLIN
808 CONAGRA DRIVE SUITE 200	OMAHA	NE	68102	OPERATIONS DIRECTOR	40.00	$165,610	$68,925	$0
SHANNON COTSORADIS
808 CONAGRA DRIVE SUITE 200	OMAHA	NE	68102	DIRECTOR OF POLICY A	40.00	$169,250	$64,053	$0

Field	Value	IRS element (for citing)
Other Employee Paid Over50k	0	OtherEmployeePaidOver50kCnt

Compensation Of Hghst Pd Cntrct CompensationOfHghstPdCntrctGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Service TypeServiceTypeTxt	CompensationCompensationAmt
LAKELIGHT ADVISORY LLC
805 LAKE ST UNIT 186	OAK PARK	IL	60301	ADVISORY SERVICES	$95,000
EARLY OPPORTUNITIES LLC
5006 50TH PLACE NW	WASHINGTON	DC	20016	STRATEGIC PLANNING CONSULTING	$75,000

Field	Value	IRS element (for citing)
Contractor Paid Over50k	0	ContractorPaidOver50kCnt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$14,225,427	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$3,255,502	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$17,480,929	TotalFMVOfUnusedAssetsAmt
Reduction Claimed	$0	ReductionClaimedAmt
Acquisition Indebtedness	$0	AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast	$17,480,929	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$262,214	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$17,218,715	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$860,936	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$860,936	MinimumInvestmentReturnAmt
Tax Based On Investment Income	$182,811	TaxBasedOnInvestmentIncomeAmt
Total Tax	$182,811	TotalTaxAmt
Distributable Before Adj	$678,125	DistributableBeforeAdjAmt
Recoveries Qualfied Distri	$0	RecoveriesQualfiedDistriAmt
Distributable Before Ded	$678,125	DistributableBeforeDedAmt
Deduction From Distributable	$0	DeductionFromDistributableAmt
Distributable As Adjusted	$678,125	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$32,918,898	ExpensesAndContributionsAmt
Program Related Invst Total	$0	ProgramRelatedInvstTotalAmt
Qualifying Distributions	$32,918,898	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$678,125	DistributableAsAdjustedAmt
Undistributed Income PY	$0	UndistributedIncomePYAmt
Total For Prior Years	$0	TotalForPriorYearsAmt
Excess Distribution Cyov Yr4	$8,254,968	ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3	$3,397,194	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2	$7,624,748	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$3,531,039	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$22,807,949	TotalExcessDistributionCyovAmt
Qualifying Distributions	$32,918,898	QualifyingDistributionsAmt
Applied To Year1	$0	AppliedToYear1Amt
Applied To Prior Years	$0	AppliedToPriorYearsAmt
Treated As Distri From Corpus	$32,240,773	TreatedAsDistriFromCorpusAmt
Applied To Current Year	$678,125	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$0	RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus	$0	ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY	$0	ExcessDistributionCyovAppCYAmt
Total Corpus	$55,048,722	TotalCorpusAmt
Prior Year Undistributed Incm	$0	PriorYearUndistributedIncmAmt
Prior Year Deficiency Or Tax	$0	PriorYearDeficiencyOrTaxAmt
Taxable1	$0	Taxable1Amt
Taxable2	$0	Taxable2Amt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Corpus Distri170b1 E Or4942g3	$33,155,330	CorpusDistri170b1EOr4942g3Amt
Excess Distri Cyov From Yr5	$0	ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr	$21,893,392	ExcessDistriCyovToNextYrAmt
Excess From Current Year	$21,893,392	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (39 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient Foundation StatusRecipientFoundationStatusTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
ALLIANCE FOR EARLY SUCCESS
PO BOX 6756	SHAWNEE MISSION	KS	66206	PC	STATE BASED EARLY CHILDHOOD EDUCATION SUPPORT	$2,969,352
COMIC RELIEF INC
120 BROADWAY 22ND FLOOR	NEW YORK	NY	12071	PC	RED NOSE DAY - SAVE THE CHILDREN MATCHING GRANT	$1,268,648
EDUCARE LINCOLN
3435 N 14TH STREET	LINCOLN	NE	68521	PC	QUALITY EARLY CHILDHOOD PROGRAM OPERATING SUPPORT	$1,646,020
EDUCARE OF OMAHA INC
3110 W STREET	OMAHA	NE	68107	PC	QUALITY EARLY CHILDHOOD PROGRAM OPERATING SUPPORT AND OMAHA WORKFORCE INITIATIVE	$3,751,331
EDUCARE OF WASHINGTON DC
640 ANACOSTIA AVENUE NW	WASHINGTON	DC	20019	PC	QUALITY EARLY CHILDHOOD PROGRAM OPERATING SUPPORT	$700,000
ERIKSON INSTITUTE
451 N LASALLE STREET	CHICAGO	IL	60654	PC	ANNUAL LUNCHEON SUPPORT	$6,000
HEALTH FEDERATION OF PHILADELPHIA
123 S BROAD STREET STE 650	PHILADELPHIA	PA	19109	PC	HOME GROWN PROGRAM SUPPORT	$100,000
LINCOLN COMMUNITY FOUNDATION
215 CENTENNIAL MALL S STE 100	LINCOLN	NE	68508	PC	LINCOLN LITTLES PROGRAM SUPPORT	$150,000
NATIONAL HEAD START ASSOCIATION
1651 PRINCE STREET	ALEXANDRIA	VA	22314	PC	EARLY CHILDHOOD INNOVATION SUMMIT & DATA SUPPORT	$5,000
NEBRASKA CHILDREN & FAMILIES FOUNDATION
215 CENTENNIAL MALL S STE 200	LINCOLN	NE	68508	PC	FIRST FIVE NEBRASKA OPERATING SUPPORT, ROOTED IN RELATIONSHIPS PROGRAM SUPPORT, COMMUNITIES 4 KIDS PROGRAM SUPPORT, CHANGEMAKERS LUNCHEON SUPPORT	$2,758,889
NEBRASKA EARLY CHILDHOOD COLLABORATIVE
3200 N 30TH STREET STE 200	OMAHA	NE	68111	PC	GENERAL OPERATING SUPPORT 2023, GENERAL OPERATING SUPPORT 2024	$5,076,774
NEXT DOOR FOUNDATION
2545 N29TH STREET	MILWAUKEE	WI	53210	PC	EDUCARE MILWAUKEE QUALITY EARLY CHILDHOOD PROGRAM SUPPORT	$475,000
PARTNERSHIP 4 KIDS
1004 FARNAM STREET STE 200	OMAHA	NE	68102	SO I	BOOK BUDDY PROGRAM SUPPORT	$85,700
PROJECT HARMONY
11949 Q STREET	OMAHA	NE	68137	PC	IMPACT FROM INFANCY PROJECT SUPPORT, ANNUAL LUNCHEON SUPPORT	$504,131
START EARLY
33 W MONROE STREET STE 1200	CHICAGO	IL	60603	PC	EDUCARE LEARNING NETWORK SUPPORT, FIRST FIVE YEARS FUND SUPPORT, AND ANNUAL LUNCHEON SUPPORT	$3,757,545
THE ASPEN INSTITUTE
2300 N STREET STE 700	WASHINGTON	DC	20037	PC	ASCEND FELLOWSHIP PROGRAM SUPPORT	$500,000
TSNEMISSIONWORKS
89 SOUTH ST STE 700	BOSTON	MA	02111	PC	ECFC RCC LANDSCAPE ANALYSIS, ECFC MEMBERSHIP, BUILD CONFERENCE SUPPORT, ECFC DATA MEETING SUPPORT	$155,235
UNIVERSITY OF NEBRASKA FOUNDATION
1010 LINCOLN MALL STE 300	LINCOLN	NE	68508	PC	THRIVE EVENT SUPPORT & LEADERSHIP PROGRAM SUPPORT	$156,206
UNIVERSITY OF NORTH CAROLINA - CHAPEL HILL
105 SMITH LEVEL RD BOX 8180	CHAPEL HILL	NC	27599	GOV	FRANK PORTER GRAHAM CHILD DEVELOPMENT, CARES SUPPORT	$1,005,227
UNIVERSTIY OF NEBRASKA MEDICAL CENTER
42ND AND EMILE ST	OMAHA	NE	68198	GOV	KIDSIGHT PROJECT SUPPORT	$82,800
VANDERBILT UNIVERSITY PEABODY COLLEGE OF EDUCATION & HUMAN DVLOPMT
230 APPLETON PLACE	NASHVILLE	TN	37212	PC	PRENATAL-TO-3 POLICY IMPACT CENTER SUPPORT	$1,000,000
VOICES FOR CHILDREN IN NEBRASKA
7521 MAIN STREET STE 103	RALSTON	NE	68127	PC	CONVENING SPONSORSHIP	$5,000
BOARD OF REGENTS OF UNIVERSITY OF NEBRASKA
151 PREM S PAUL RESEARCH CTR	LINCOLN	NE	68583	GOV	RESPECT PROJECT SUPPORT AND EDUCARE LINCOLN EVALUATION	$899,488
CANOPY CENTER INC
2445 DARWIN RD STE 15	MADISON	WI	53704	PC	HUMOROLOGY PROJECT SUPPORT	$5,000
CHILD CARE SERVICES ASSOCIATION
PO BOX 901	CHAPEL HILL	NC	27514	PC	TEACH CONVENING	$2,500
COMMON SENSE
699 8TH ST SUITE C150	SAN FRANCISCO	CA	94103	PC	SUMMIT FOR AMERICA'S KIDS AND FAMILIES SUPPORT	$100,000
COUNCIL FOR A STRONG AMERICA
1212 NEW YORK AVE NW STE 300	WASHINGTON	DC	20005	PC	GENERAL OPERATIONS SUPPORT	$75,000
LEARNING COMMUNITY FOUNDATION OF DOUGLAS AND SARPY COUNTIES
1612 N 24 STREET	OMAHA	NE	68110	PC	PROFESSIONAL DEVELOPMENT SUPPORT	$10,000
LINCOLN CHILDREN'S MUSEUM
1420 P STREET	LINCOLN	NE	68508	PC	CHILDCARE PROVIDER NIGHT AT THE MUSEUM EVENT SUPPORT	$3,000
NATIONAL ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN
1313 L STREET NW STE 500	WASHINGTON	DC	20005	PC	GENERAL OPERATIONS SUPPORT	$50,000
NATIONAL BLACK CHILD DEVELOPMENT INSTITUTE INC
8455 COLESVILLE RD STE 910	SILVER SPRING	MD	20910	PC	GENERAL OPERATIONS SUPPORT	$50,000
NATIONAL CENTER FOR FAMILIES LEARNING
325 W MAIN ST STE 300	LOUISVILLE	KY	40202	PC	CONFERENCE SPONSORSHIP	$10,000
NATIONAL WORKFORCE REGISTRY ALLIANCE
PO BOX 58190	WASHINGTON	DC	20037	PC	CONFERENCE SPONSORSHIP	$20,000
PIE FOR PROVIDERS
4813 N SEELELY AVE	CHICAGO	IL	60625	PC	GENERAL OPERATING SUPPORT	$100,000
PRESIDENT & FELLOWS OF HARVARD COLLEGE
PO BOX 415649	BOSTON	MA	02241	PC	CENTER FOR THE DEVELOPING CHILD OPERATING 22/23, CENTER FOR THE DEVELOPING CHILD OPERATING 23/24	$2,999,324
REACH OUT & READ INC
89 SOUTH STREET SUITE 201	BOSTON	MA	02111	PC	NEBRASKA AFFILIATE SUPPORT	$100,000
SOCIAL & ENVIRONMENTAL ENTREPRENEURS INC
23564 CALABASAS ROAD SUITE 201	CALABASAS	CA	91302	PC	OPPORTUNITIES EXCHANGE PROJECT SUPPORT	$15,000
STRIVETOGETHER INC
125 EAST 9TH ST 2ND FLOOR	CINCINNATI	OH	45202	PC	CONVENING SPONSORSHIP	$5,000
UNITE-LA INC
1055 WILSHIRE BLVD	LOS ANGELES	CA	90017	PC	ANNUAL FUNDRAISER	$2,500

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$30,605,670	TotalGrantOrContriPdDurYrAmt

Grant Or Contri Apprv For Fut GrantOrContriApprvForFutGrp (7 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient Foundation StatusRecipientFoundationStatusTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
NEBRASKA EARLY CHILDHOOD COLLABORATIVE
3200 N 30TH STREET STE 200	OMAHA	NE	68111	PC	GENERAL OPERATIONS 2024	$1,921,012
NEXT DOOR FOUNDATION
2545 N29TH STREET	MILWAUKEE	WI	53210	PC	EDUCARE MILWAUKEE OPERATING SUPPORT	$450,000
THE ASPEN INSTITUTE
2300 N STREET STE 700	WASHINGTON	DC	20037	PC	ASCEND FELLOWSHIP PROGRAM SUPPORT	$500,000
UNIVERSITY OF NEBRASKA - LINCOLN
PO BOX 830861	LINCOLN	NE	68538	GOV	RESPECT PROGRAM SUPPORT	$719,708
EDUCARE LINCOLN
3435 N 14TH STREET	LINCOLN	NE	68521	PC	GRANT AWARD FOR 23-24	$763,980
UNIVERSITY OF NORTH CAROLINA - CHAPEL HILL
105 SMITH LEVEL RD BOX 8180	CHAPEL HILL	NC	27599	PC	FRANK PORTER GRAHAM CHILD DEVELOPMENT PROJECT SUPPORT	$139,969
NEBRASKA CHILDREN & FAMILIES FOUNDATION
215 CENTENNIAL MALL S STE 200	LINCOLN	NE	68508	PC	COMMUNITIES 4 KIDS FY 23-24	$300,000

Field	Value	IRS element (for citing)
Total Grant Or Contri Apprv Fut	$4,794,669	TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$198,513	ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

Field	Value	IRS element (for citing)
Exclusion	18	ExclusionCd
Exclusion	$301,202	ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Unrelated Business Taxbl Incm	$0	UnrelatedBusinessTaxblIncmAmt
Exclusion	$499,715	ExclusionAmt
Related Or Exempt Function Incm	$0	RelatedOrExemptFunctionIncmAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$499,715	TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Field	Value	IRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO	0	TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO	0	TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets	0	SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO	0	PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets	0	RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements	0	ReimbursementArrangementsInd
Loans Or Loan Guarantees	0	LoansOrLoanGuaranteesInd
Performance Of Services Etc	0	PerformanceOfServicesEtcInd
Sharing Of Facilities Etc	0	SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO	0	RelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
General Rule	Yes (X)	GeneralRuleInd

Contributor Information ContributorInformationGrp (2 entries)

ContributorContributorNum	Address Line1ContributorUSAddress/AddressLine1Txt	CityContributorUSAddress/CityNm	State AbbreviationContributorUSAddress/StateAbbreviationCd	ZIPContributorUSAddress/ZIPCd	Total ContributionsTotalContributionsAmt	Person ContributionPersonContributionInd	Noncash ContributionNoncashContributionInd
THE SHERWOOD FOUNDATION
1	808 CONAGRA DRIVE SUITE 200	OMAHA	NE	68102	$30,142,250	Yes (X)	Yes (X)
THE REBECCA SUSAN BUFFETT FOUNDATION
2	1016 CHEVY CHASE	BEVERLY HILLS	CA	90210	$3,013,080	Yes (X)	Yes (X)

Non Cash Property Contribution NonCashPropertyContributionGrp (3 entries)

ContributorContributorNum	Noncash PropertyNoncashPropertyDesc	Fair Market ValueFairMarketValueAmt	ReceivedReceivedDt
1	48,400 SHARES OF BERKSHIRE HATHAWAY CL B STOCK	$15,095,960	2023-01-26
1	42,750 SHARES OF BERKSHIRE HATHAWAY CL B STOCK	$15,046,290	2023-08-01
2	3 SHARES OF BERKSHIRE HATHAWAY CL A STOCK	$1,513,080	2023-05-19

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Field	Value	IRS element (for citing)
Category	ACCOUNTING	CategoryTxt
Amt	$20,713	Amt
Net Investment Income	$0	NetInvestmentIncomeAmt
Disbursements Charitable Prps	$20,713	DisbursementsCharitablePrpsAmt

Distribution From Corpus Election DistributionFromCorpusElection

Field	Value	IRS element (for citing)
Election	PURSUANT TO IRC SECTION 4942(H)(2) AND REGULATION 53.4942(A)-3(D)(2), THE BUFFETT EARLY CHILDHOOD FUND HEREBY ELECTS TO TREAT $32,240,773 OF CURRENT YEAR QUALIFYING DISTRIBUTIONS IN EXCESS OF THE IMMEDIATELY PRECEDING TAX YEAR'S UNDISTRIBUTED INCOME AS BEING MADE OUT OF CORPUS FOR THE FOLLOWING TAX YEARS:CURRENT 2023 TAX YEAR PASSTHROUGH FUNDS: $32,240,773	ElectionDesc

General Explanation Attachment GeneralExplanationAttachment

General Explanation GeneralExplanationGrp

Field	Value	IRS element (for citing)
Identifier	PROPERTY DISTRIBUTIONS VALUED AT FAIR MARKET VALUE	IdentifierTxt
Form And Line Reference	FORM 990, PART III, LINE 3	FormAndLineReferenceDesc
Medium Explanation	DURING 2023, 12 PROPERTY DISTRIBUTION GRANTS WERE MADE TO FOUR (9) SECTION 501(C)(3) CHARITABLE ORGANIZATIONS. ALL PROPERTY DISTRIBUTIONS WERE OF BERKSHIRE HATHAWAY CLASS B STOCK. THE FAIR MARKET VALUE AND BOOK VALUE OF THE DISTRIBUTED SHARES WAS $16,850,930 AND $16,002,895, RESPECTIVELY. THE DONATED STOCK'S APPRECIATION IN VALUE, $848,035 IS REPORTED ON FORM 990-PF, PART III, LINE 3.	MediumExplanationTxt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

Field	Value	IRS element (for citing)
Stock	BERKSHIRE HATHAWAY - CLASS B	StockNm
EOY Book Value	$5,151,676	EOYBookValueAmt
EOYFMV	$5,151,676	EOYFMVAmt

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

Field	Value	IRS element (for citing)
Category	LEGAL	CategoryTxt
Legal Fees	$15,488	LegalFeesAmt
Net Investment Income	$0	NetInvestmentIncomeAmt
Disbursements Charitable Prps	$15,488	DisbursementsCharitablePrpsAmt

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

Field	Value	IRS element (for citing)
Desc	UNREALIZED GAIN ON SECURITIES	Desc
Amt	$50,932	Amt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (10 entries)

DescDesc	Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt	Net Investment IncomeNetInvestmentIncomeAmt	Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt
INTERNET	$8	$0	$8
MARKETING, BRANDING, WEBSITE	$276	$0	$276
REPAIRS	$670	$0	$670
POSTAGE	$917	$0	$917
BANK CHARGES	$1,482	$0	$1,482
OFFICE SUPPLIES	$2,240	$0	$2,240
INSURANCE	$4,635	$0	$4,635
TELEPHONE	$6,307	$0	$6,307
EQUIPMENT EXPENSE	$7,722	$0	$7,722
MISCELLANEOUS	$19,780	$0	$19,780

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

Field	Value	IRS element (for citing)
Desc	CHANGE IN VALUE OF DONATED STOCK	Desc
Amt	$848,035	Amt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

Field	Value	IRS element (for citing)
Category	OTHER PROFESSIONAL	CategoryTxt
Amt	$228,022	Amt
Net Investment Income	$0	NetInvestmentIncomeAmt
Disbursements Charitable Prps	$228,022	DisbursementsCharitablePrpsAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxt	AmtAmt	Net Investment IncomeNetInvestmentIncomeAmt	Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt
PAYROLL TAXES	$78,240	$0	$78,240
EXCISE TAXES	$307,691	$0	$0