RICHARD J PHELPS CHARITABLE FOUNDATION: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: RICHARD J PHELPS CHARITABLE FOUNDATION (EIN 22-3090828)
Tax period: 2023-07-01 to 2024-06-30
Filed: 2024-10-28
IRS object ID: 202403029349100110
Schema version: 2023v5.1
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
Investments Corp Stock Schedule
Other Decreases Schedule
Other Expenses Schedule
Substantial Contributors Sch

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-10-28T08:49:54-05:00	ReturnTs
Tax Period End	2024-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	261615974	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	JOSEPH B COHAN & ASSOCIATES PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	128 CARNEGIE ROW SUITE 206	AddressLine1Txt
City	NORWOOD	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02062	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2023-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	223090828	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RICHARD J PHELPS CHARITABLE FOUNDATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	RICH	BusinessNameControlTxt
Phone	6178332802	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	42 WILLOWDALE ROAD	AddressLine1Txt
City	TOPSFIELD	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01983	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	RICHARD PHELPS	PersonNm
Person Title	TRUSTEE	PersonTitleTxt
Phone	6178332802	PhoneNum
Signature	2024-10-28	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	PAUL DEPRISCO CPA	PreparerPersonNm
PTIN	P00805358	PTIN
Phone	7813263311	PhoneNum

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-10-15 13:58:12Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$43,750	FMVAssetsEOYAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Contri Rcvd Rev And Expnss	$15,739	ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss	$186	InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm	$186	InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss	$170	DividendsRevAndExpnssAmt
Dividends Net Invst Incm	$170	DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss	$107,925	NetGainSaleAstRevAndExpnssAmt
Gross Sales Price	$118,472	GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm	$107,925	CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss	$124,020	TotalRevAndExpnssAmt
Total Net Invst Incm	$108,281	TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss	$0	CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Net Invst Incm	$0	CompOfcrDirTrstNetInvstIncmAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl	$0	CompOfcrDirTrstDsbrsChrtblAmt
Accounting Fees Rev And Expnss	$5,831	AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm	$2,916	AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps	$2,915	AccountingFeesChrtblPrpsAmt
Interest Rev And Expnss	$75	InterestRevAndExpnssAmt
Interest Net Invst Incm	$75	InterestNetInvstIncmAmt
Interest Dsbrs Chrtbl	$0	InterestDsbrsChrtblAmt
Other Expenses Rev And Expnss	$35	OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm	$0	OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl	$35	OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss	$5,941	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$2,991	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$2,950	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$113,575	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$113,575	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$119,516	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$2,991	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$116,525	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$4,504	ExcessRevenueOverExpensesAmt
Net Investment Income	$105,290	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Sav And Temp Cash Invst BOY	$32,806	SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY	$35,705	SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV	$35,705	SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY	$713	CorporateStockBOYAmt
Corporate Stock EOY	$74	CorporateStockEOYAmt
Corporate Stock EOYFMV	$8,045	CorporateStockEOYFMVAmt
Total Assets BOY	$33,519	TotalAssetsBOYAmt
Total Assets EOY	$35,779	TotalAssetsEOYAmt
Total Assets EOYFMV	$43,750	TotalAssetsEOYFMVAmt
Total Liabilities BOY	$0	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind
Capital Stock BOY	$21,042	CapitalStockBOYAmt
Capital Stock EOY	$21,042	CapitalStockEOYAmt
Additional Paid In Capital BOY	$0	AdditionalPaidInCapitalBOYAmt
Additional Paid In Capital EOY	$0	AdditionalPaidInCapitalEOYAmt
Retained Earning BOY	$12,477	RetainedEarningBOYAmt
Retained Earning EOY	$14,737	RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY	$33,519	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$35,779	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$33,519	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$35,779	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$33,519	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	$4,504	ExcessRevenueOverExpensesAmt
Other Increases	$0	OtherIncreasesAmt
Subtotal	$38,023	SubtotalAmt
Other Decreases	$2,244	OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY	$35,779	TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

Field	Value	IRS element (for citing)
Property	PUBLICLY TRADED SECURITIES	PropertyDesc
How Acquired	D	HowAcquiredCd
Gross Sales Price	$118,472	GrossSalesPriceAmt
Cost Or Other Basis	$10,547	CostOrOtherBasisAmt
Gain Or Loss	$107,925	GainOrLossAmt
Gains Minus Excess Or Losses	$107,925	GainsMinusExcessOrLossesAmt

Field	Value	IRS element (for citing)
Capital Gain Net Income	$107,925	CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$1,464	InvestmentIncomeExciseTaxAmt
Tax Under Section511	$0	TaxUnderSection511Amt
Subtotal	$1,464	SubtotalAmt
Subtitle A Tax	$0	SubtitleATaxAmt
Tax Based On Investment Income	$1,464	TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx	$2,000	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	$2,000	TotalPaymentsAndCreditsAmt
Form2220 Attached	Yes (X)	Form2220AttachedInd
Es Penalty	$0	EsPenaltyAmt
Overpayment	$536	OverpaymentAmt
Applied To ES Tax	$536	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
Form990 PF Filed With Atty Gen	Yes (1)	Form990PFFiledWithAttyGenInd
Private Operating Foundation	0	PrivateOperatingFoundationInd
New Substantial Contributors	Yes (1)	NewSubstantialContributorsInd
Own Controlled Entity	0	OwnControlledEntityInd
Donor Advised Fund	0	DonorAdvisedFundInd
Comply With Public Insp Rqr	Yes (1)	ComplyWithPublicInspRqrInd
Website Address	N/A	WebsiteAddressTxt
Individual With Books	EDWARD RODGERS	IndividualWithBooksNm
Phone	9787669647	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	42 WILLOWDALE ROAD	AddressLine1Txt
City	TOPSFIELD	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01983	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	0	PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn	0	TransferAstDisqualifiedPrsnInd
Payment To Government Official	0	PaymentToGovernmentOfficialInd
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 (2 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
RICHARD J PHELPS
400 N FLAGLER DRIVE	W PALM BEACH	FL	33401	TRUSTEE	2.00	$0	$0	$0
ANN JACOBS
18 CONANT ROAD	WESTON	MA	02493	TRUSTEE	1.00	$0	$0	$0

Field	Value	IRS element (for citing)
Comp Of Hghst Pd Empl Or NONE	NONE	CompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k	0	OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONE	NONE	CompOfHghstPdCntrctOrNONETxt
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	$15,006	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$11,117	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$26,123	TotalFMVOfUnusedAssetsAmt
Reduction Claimed	$0	ReductionClaimedAmt
Acquisition Indebtedness	$0	AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast	$26,123	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$392	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$25,731	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$1,287	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$1,287	MinimumInvestmentReturnAmt
Tax Based On Investment Income	$1,464	TaxBasedOnInvestmentIncomeAmt
Total Tax	$1,464	TotalTaxAmt
Distributable Before Adj	$0	DistributableBeforeAdjAmt
Recoveries Qualfied Distri	$0	RecoveriesQualfiedDistriAmt
Distributable Before Ded	$0	DistributableBeforeDedAmt
Deduction From Distributable	$0	DeductionFromDistributableAmt
Distributable As Adjusted	$0	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$116,525	ExpensesAndContributionsAmt
Program Related Invst Total	$0	ProgramRelatedInvstTotalAmt
Qualifying Distributions	$116,525	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$0	DistributableAsAdjustedAmt
Undistributed Income PY	$0	UndistributedIncomePYAmt
Total For Prior Years	$0	TotalForPriorYearsAmt
Excess Distribution Cyov Yr5	$122,905	ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4	$147,837	ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3	$158,486	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2	$187,341	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$98,307	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$714,876	TotalExcessDistributionCyovAmt
Qualifying Distributions	$116,525	QualifyingDistributionsAmt
Applied To Year1	$0	AppliedToYear1Amt
Applied To Prior Years	$0	AppliedToPriorYearsAmt
Treated As Distri From Corpus	$0	TreatedAsDistriFromCorpusAmt
Applied To Current Year	$0	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$116,525	RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus	$0	ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY	$0	ExcessDistributionCyovAppCYAmt
Total Corpus	$831,401	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	$0	CorpusDistri170b1EOr4942g3Amt
Excess Distri Cyov From Yr5	$122,905	ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr	$708,496	ExcessDistriCyovToNextYrAmt
Excess From Year4	$147,837	ExcessFromYear4Amt
Excess From Year3	$158,486	ExcessFromYear3Amt
Excess From Year2	$187,341	ExcessFromYear2Amt
Excess From Year1	$98,307	ExcessFromYear1Amt
Excess From Current Year	$116,525	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Application Submission Info ApplicationSubmissionInfoGrp

Field	Value	IRS element (for citing)
Recipient Person	RICHARD PHELPS	RecipientPersonNm

Recipient US Address RecipientUSAddress

Field	Value	IRS element (for citing)
Address Line1	400 N FLAGLER DRIVE	AddressLine1Txt
City	WEST PALM BEACH	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33401	ZIPCd

Field	Value	IRS element (for citing)
Recipient Phone	6178332802	RecipientPhoneNum
Recipient Email Address	EDRODGERS0417@ICLOUD.COM	RecipientEmailAddressTxt
Form And Info And Materials	N/A	FormAndInfoAndMaterialsTxt
Submission Deadlines	N/A	SubmissionDeadlinesTxt
Restrictions On Awards	N/A	RestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (35 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient RelationshipRecipientRelationshipTxt	Recipient Foundation StatusRecipientFoundationStatusTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
BASEBALL HALL OF FAME
25 MAIN ST	COOPERSTOWN	NY	13326	N/A	PC	GENERAL	$2,500
BOSTON GLOBE CHARITABLE FDN
1 EXCHANGE PL STE 201	BOSTON	MA	02109	N/A	PC	GENERAL	$27,000
BRIGHAM & WOMENS HOSPITAL
75 FRANCIS STREET	BOSTON	MA	02115	N/A	PC	GENERAL	$8,000
DIOCESE OF PALM BEACH
9995 NORTH MILITARY TRAIL	PALM BEACH GARDENS	FL	33410	N/A	PC	GENERAL	$1,000
HOME OF LITTLE WANDERERS
10 GUEST STREET	BOSTON	MA	02135	N/A	PC	GENERAL	$500
NATIONAL WORLD WAR II MUSEUM
945 MAGAZINE STREET	NEW ORLEANS	LA	70130	N/A	PC	GENERAL	$1,200
NEW ENGLAND BASEBALL CLUB
85 WEXFORD ST	NEEDHAM	MA	02494	N/A	PC	GENERAL	$3,000
PHILLIPS ACADEMY
180 MAIN ST	ANDOVER	MA	01810	N/A	PC	GENERAL	$500
PUBLIC BROADCASTING SERVICE
2100 CRYSTAL DR	ARLINGTON	VA	22202	N/A	PC	GENERAL	$500
SALVATION ARMY
615 SLATERS LANE	ALEXANDRIA	VA	22314	N/A	PC	GENERAL	$5,000
ST ANNE PLACE
2634 RUSSELL AVE N	MINNEALPOLIS	MN	55411	N/A	PC	GENERAL	$1,000
ST EDWARDS UNIVERSITY
3001 S CONGRESS AVE	AUSTIN	TX	78704	N/A	PC	GENERAL	$2,500
ST THOMAS MORE CHURCH
2510 S FREMONT AVE	ALHAMBRA	CA	91803	N/A	PC	GENERAL	$500
UNITED SERVICE ORGANIZATIONS
PO BOX 96860	WASHINGTON	DC	20077	N/A	PC	GENERAL	$700
WAKE FOREST UNIVERSITY
1834 WAKE FOREST RD BOX 722	WINSTON SALEM	NC	27109	N/A	PC	GENERAL	$15,000
SOUTHERN CALIFORNIA TENNIS ASSOCIATION FOUNDATION
4490 WEST POINT LOMA BLVD	SAN DIEGO	CA	92107	N/A	PC	GENERAL	$3,000
HEART OF THE NATION
1205 S 70TH ST	MILWAUKEE	WI	53214	N/A	PC	GENERAL	$1,200
YALE UNIVERSITY
205 PROSPECT ST	NEW HAVEN	CT	06511	N/A	PC	GENERAL	$2,000
RANCHO SANTA FE HISTORICAL SOCIETY
6036 LE FLECHA	SANTA FE	CA	92067	N/A	PC	GENERAL	$1,000
MOTHER CAROLINE ACADEMY & EDUCATION CENTER
515 BLUE HILL AVE	DORCHESTER	MA	02121	N/A	PC	GENERAL	$500
HENRY MORRISON FLAGER MUSEUM
1 WHITEHALL WAY	PALM BEACH	FL	33480	N/A	PC	GENERAL	$1,000
PATRONS OF THE ARTS IN THE VATICAN MUSUEMS
955 MASSACHUSETTS AVE	CAMBRIDGE	MA	02139	N/A	PC	GENERAL	$1,200
OBAMA FOUNDATION
5235 S HARPER CT	CHICAGO	IL	60615	N/A	PC	GENERAL	$10,000
UNIVERSITY OF NOTRE DAME
1100 GRACE HALL	NOTRE DAME	IN	46556	N/A	PC	GENERAL	$500
TENACITY
38 EVERETT STREET	BOSTON	MA	02134	N/A	PC	GENERAL	$1,000
JOHN F KENNEDY LIBRARY FOUNDATION
COLUMBIA PT	BOSTON	MA	02125	N/A	PC	GENERAL	$5,000
BOY SCOUTS OF AMERICA
1325 W WALNUT HILL LANE	IRVING	TX	75038	N/A	PC	GENERAL	$350
IRELAND FUNDS OF AMERICA
10 POST OFFICE SQUARE	BOSTON	MA	02109	N/A	PC	GENERAL	$2,000
WETA FOR PBS NEWS
3939 CAMPBELL AVE	ARLINGTON	VA	22206	N/A	PC	GENERAL	$10,000
ESPERANZA ACADEMY
198 GARDEN ST	LAWRENCE	MA	01840	N/A	PC	GENERAL	$1,000
GLOBE SANTA
300 CONSTITUTION DR	TAUNTON	MA	02780	N/A	PC	GENERAL	$1,500
BOSTON ATHENAEUM LIBRARY
10 BEACON ST	BOSTON	MA	02108	N/A	PC	GENERAL	$125
PINE STREET INN
444 HARRISON AVE	BOSTON	MA	02118	N/A	PC	GENERAL	$800
TRUMAN LIBRARY INSTITUTE
5151 TROOST AVE	KANSAS CITY	MO	64110	N/A	PC	GENERAL	$500
YALE ALUMNI MAGAZINE
PO BOX 1905	NEW HAVEN	CT	06509	N/A	PC	GENERAL	$2,000

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$113,575	TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut	$0	TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$186	ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$170	ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$107,925	ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Unrelated Business Taxbl Incm	$0	UnrelatedBusinessTaxblIncmAmt
Exclusion	$108,281	ExclusionAmt
Related Or Exempt Function Incm	$0	RelatedOrExemptFunctionIncmAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$108,281	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

Field	Value	IRS element (for citing)
Contributor	1	ContributorNum
Contributor Person	RICHARD PHELPS	ContributorPersonNm

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	400 N FLAGLER DRIVE	AddressLine1Txt
City	WEST PALM BEACH	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33401	ZIPCd

Field	Value	IRS element (for citing)
Total Contributions	$15,739	TotalContributionsAmt
Person Contribution	Yes (X)	PersonContributionInd
Noncash Contribution	Yes (X)	NoncashContributionInd

Non Cash Property Contribution NonCashPropertyContributionGrp (9 entries)

ContributorContributorNum	Noncash PropertyNoncashPropertyDesc	Fair Market ValueFairMarketValueAmt	ReceivedReceivedDt
1	LOWES COMPANIES, INC. - 45 SHARES	$10,542	2023-07-31
1	APPLE, INC. - 40 SHARES	$7,520	2023-11-15
1	MICROSOFT CORP - 20 SHARES	$7,488	2023-12-12
1	LOWES COMPANIES, INC. - 50 SHARES	$10,857	2024-01-08
1	MICROSOFT CORP - 38 SHARES	$15,349	2024-01-26
1	LOWES COMPANIES, INC. - 70 SHARES	$15,261	2024-02-05
1	LOWES COMPANIES, INC. - 20 SHARES	$4,651	2024-02-23
1	LOWES COMPANIES, INC. - 115 SHARES	$26,435	2024-04-26
1	MICROSOFT CORP - 50 SHARES	$20,316	2024-04-26

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Field	Value	IRS element (for citing)
Category	ACCOUNTING FEES	CategoryTxt
Amt	$5,831	Amt
Net Investment Income	$2,916	NetInvestmentIncomeAmt
Disbursements Charitable Prps	$2,915	DisbursementsCharitablePrpsAmt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

Field	Value	IRS element (for citing)
Stock	18 SHARES OF MICROSOFT CORP	StockNm
EOY Book Value	$74	EOYBookValueAmt
EOYFMV	$8,045	EOYFMVAmt

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

Field	Value	IRS element (for citing)
Desc	FEDERAL EXCISE TAX	Desc
Amt	$2,244	Amt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

Field	Value	IRS element (for citing)
Desc	FILING FEES	Desc
Revenue And Expenses Per Books	$35	RevenueAndExpensesPerBooksAmt
Net Investment Income	$0	NetInvestmentIncomeAmt
Disbursements Charitable Prps	$35	DisbursementsCharitablePrpsAmt

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor Detail SubstantialContributorDetail

Field	Value	IRS element (for citing)
Person	RICHARD PHELPS	PersonNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	400 N FLAGLER DRIVE	AddressLine1Txt
City	WEST PALM BEACH	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33401	ZIPCd