2023-11-15T11:04:18-06:00 2022-12-31 910189318 MOSS ADAMS LLP 805 SW BROADWAY STE 1400 PORTLAND OR 97205 990PF 2022-01-01 461537126 ROCKWATER FOUNDATION ROCK 6508047100 314 LYTTON AVE PALO ALTO CA 94301 AMY WAGNER PRESIDENT 6508047100 2023-11-08 1 AMY WAGNER XXX-XX-XXXX 0 WENDY CAMPOS P00448102 5032421447 2023-11-08 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z X 35263504 X 19453 172374 295002 2495326 2908087 579241 464000 442092 3151153 1316335 0 0 0 164315 69598 69599 40307 40307 0 5420 5849 0 5741 783190 594 215783 898944 70193 43873749 4413373 44089532 898944 4483566 -40938379 417391 13715293 4240489 4240489 34000 78000 78000 12102822 3143554 3143554 4697279 754089 754089 61817601 27047372 27047372 92366995 35263504 35263504 9182 34300 789000 300000 798182 334300 X 91568813 34929204 91568813 34929204 92366995 35263504 91568813 -40938379 0 50630434 15701230 34929204 PUBLICLY TRADED SECURITIES 2116451 2328846 -212395 -212395 ALTERNATIVE INVESTMENTS P 791636 791636 791636 579241 5802 0 5802 0 5802 80743 0 0 0 80743 X 0 74941 74941 0 0 0 0 0 0 0 0 0 1 1 1 1 1 CA 1 0 0 0 1 1 N/A APERCEN PARTNERS LLC 6508047100 314 LYTTON AVE PALO ALTO CA 94301 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 AMY DH WAGNER 314 LYTTON AVE PALO ALTO CA 94301 PRESIDENT/DIRECTOR 1.00 0 0 0 JAMES PW WAGNER 314 LYTTON AVE PALO ALTO CA 94301 SEC/TREAS/DIRECTOR (THRU 8/24/22) 1.00 0 0 0 JACKSON HM WAGNER 314 LYTTON AVE PALO ALTO CA 94301 SECRETARY/TREASURER/DIRECTOR 1.00 0 0 0 BENJAMIN EH WAGNER 314 LYTTON AVE PALO ALTO CA 94301 DIRECTOR 1.00 0 0 0 JAMES CH WAGNER 314 LYTTON AVE PALO ALTO CA 94301 DIRECTOR 1.00 0 0 0 WAYNE OS HAIG 314 LYTTON AVE PALO ALTO CA 94301 DIRECTOR 1.00 0 0 0 NONE 0 APERCEN PARTNERS LLC 314 LYTTON AVE PALO ALTO CA 94301 ACCOUNTING & CONSULTING 103822 0 0 10814354 12235971 27047372 50097697 0 0 50097697 751465 49346232 2467312 2467312 5802 994 6796 2460516 0 2460516 0 2460516 4483566 0 4483566 2460516 4379475 0 0 4483566 4379475 0 0 104091 0 0 0 0 0 0 0 0 2356425 0 0 0 AMY DH WAGNER JAMES PW WAGNER JACKSON HM WAGNER BENJAMIN EH WAGNER JAMES CH WAGNER X ABLE WORKS 548 MARKET ST 74511 SAN FRANCISCO CA 94104 PC GENERAL SUPPORT 250000 FAITH CHRISTIAN SCHOOL 3585 BUCK MOUNTAIN RD ROANOKE VA 24018 PC TRANSPORTATION/VAN PURCHASE & FACULTY/STAFF BONUSES 150000 INTERNATIONAL JUSTICE MISSION PO BOX 96961 WASHINGTON DC 20090 PC GENERAL SUPPORT 100000 MENLO PARK PRESBYTERIAN CHURCH 1111 UNIVERSITY DR MENLO PARK CA 94025 PC GENERAL SUPPORT 50000 MERCY SHIPS PO BOX 2020 LINDALE TX 75771 PC GENERAL SUPPORT 1500000 MISSION DOLORES ACADEMY 3371 16TH ST SAN FRANCISCO CA 94114 PC GENERAL SUPPORT 103194 REALITY SAN FRANCISCO CHURCH 1325 VALENCIA ST SAN FRANCISCO CA 94110 PC GENERAL SUPPORT 200000 SPECIAL OPS SV INC PO BOX 1395 LOS ALTOS CA 94023 PC GENERAL SUPPORT 103194 STRATUM 220 HALLECK ST SUITE 100B SAN FRANCISCO CA 94129 PC CHURCH STARTUP FUND 1150000 TRANSFORMING THE BAY WITH CHRIST 660 SACRAMENTO WAY HOLLISTER CA 95023 PC GENERAL SUPPORT 206985 TRANSFORMING THE BAY WITH CHRIST 660 SACRAMENTO WAY HOLLISTER CA 95023 PC GENERAL SUPPORT 600000 4413373 0 14 172374 901101 11830 18 2483496 ALTERNATIVE INVESTMENTS 901101 -7978 14 7978 EXCISE TAX BENEFIT 01 464000 3852 3127848 0 3131700 0 0 0 0 0 0 0 0 0 0 X X 1 PETER PW WAGNER & AMY WAGNER 314 LYTTON AVE PALO ALTO CA 94301 19453 X ACCOUNTING FEES 164315 69598 69599 MORGAN STANLEY GLOBAL IMPACT FUNDING TRUST INC 8910 PURDUE RD SUITE 500 INDIANAPOLIS IN 46268 THE FOUNDATION DISTRIBUTED HALF OF ITS ASSETS, PURSUANT TO AN AGREEMENT BETWEEN FOUNDATION FOUNDERS JAMES PW WAGNER AND AMY WAGNER, AS A GRANT TO A DAF OF WHICH JAMES PW WAGNER IS THE DONOR-ADVISER. THE GRANT WAS COMPRISED OF CASH, MARKETABLE SECURITIES AND ALTERNATIVE INVESTMENTS. THIS TRANSACTION IS A SUBSTANTIAL CONTRACTION PER THE FORM 990-PF INSTRUCTIONS; IT IS NOT A LIQUIDATION, DISSOLUTION OR TERMINATION. 39518209 AMERICAN EXPRESS CO 111228 111228 BERKSHIRE HATHAWAY INC 120961 120961 CISCO SYSTEMS INC 149528 149528 MICROSOFT CORP 121252 121252 ORACLE CORP 125660 125660 SALESFORCE.COM INC 125460 125460 ADYEN 20721 20721 AIA GROUP LTD 33230 33230 AIR LIQUIDE 8280 8280 ALCON INC 12133 12133 ALFA LAVAL AB 10548 10548 ALLIANZ SE 30425 30425 ALPHABET INC CL A 793188 793188 ALPHABET INC CL C 799457 799457 AMBEV SA 9112 9112 ATLAS COPCO AS 26156 26156 BANCO BILBAO VIZCAYA ARGENTARIA SA 12633 12633 BHP GROUP LIMITED 22586 22586 CANADIAN NATIONAL RAILWAY CO 9510 9510 CHUGAI PARMACEUTICAL 9343 9343 DAIFUKU CO LTD 6136 6136 DASSAULT SYSTEMS SA 18016 18016 DBS GROUP HOLDINGS LTD 29135 29135 ENN ENERGY HOLDINGS LTD 11065 11065 EPIROC AKTIEBOLAG 13101 13101 FANUC CORPORATION 5231 5231 FOMENTO ECONOMICO MEXICANO 22108 22108 HAIER SMART HOME CO LTD 18826 18826 HDFC BANK LTD 9851 9851 ICICI BANK LTD 18431 18431 INFINEON TECHNOLOGIES AG 26489 26489 KERING SA 8373 8373 KOMATSU LTD 9547 9547 KUBOTA CORP 9571 9571 LINDE PLC 10764 10764 LONZA GROUP AG ZUERICH 13810 13810 LOREAL CO 27343 27343 MANULIFE FINANCIAL CORP 14165 14165 META PLATFORMS INC 822885 822885 NESTLE 11812 11812 NITORI HOLDINGS CO LTD 9110 9110 NOVOZYMES A/S 6515 6515 PHARMACEUTICAL GROUP LTD 11193 11193 PING AN INSURANCE 7067 7067 PT TELEKOMUNIKASI INDONESIA 9683 9683 RIO TINTO PLC 17088 17088 ROCHE HOLDINGS 22237 22237 SAP AG 15066 15066 SCHNEIDER ELECTRIC SA 21094 21094 SHELL PLC 16459 16459 SHIONOGI & CO LTD 10258 10258 SHISEIDO LTD 8730 8730 SONOVA HOLDING AG 6874 6874 SYMRISE AG 11960 11960 SYSMEX CORP 8426 8426 TAIWAN SEMICONDUCTOR MFG CO LTD 19069 19069 TENCENT HOLDINGS LTD 13132 13132 UNICHARM CORP 11823 11823 VANGUARD INTERNATIONAL EQUITY INDEX FUND 5816 5816 WOODSIDE ENERGY GROUP LTD 3172 3172 XP INC 4801 4801 ACCRUED INTEREST FMV 7669 7669 CRESCENT PARK OFFSHORE FUND LTD FMV 595673 595673 SCHF USTE LP FMV 26444030 26444030 THE FOUNDATION DISTRIBUTED HALF OF ITS ASSETS, PURSUANT TO AN AGREEMENT BETWEEN FOUNDATION FOUNDERS JAMES PW WAGNER AND AMY WAGNER, AS A GRANT TO A DAF OF WHICH JAMES PW WAGNER IS THE DONOR-ADVISER. THE GRANT WAS COMPRISED OF CASH, MARKETABLE SECURITIES AND ALTERNATIVE INVESTMENTS. THIS TRANSACTION IS A SUBSTANTIAL CONTRACTION PER THE FORM 990-PF INSTRUCTIONS; IT IS NOT A LIQUIDATION, DISSOLUTION OR TERMINATION. UNREALIZED LOSS ON INVESTMENTS 15701230 LICENSES AND FEES 594 0 594 BOND PREMIUM AMORTIZATION 3604 3604 0 OTHER INVESTMENT EXPENSES 1543 1543 0 ALTERNATIVE INVESTMENT EXPENSES 0 778043 0 ALTERNATIVE INVESTMENTS 442092 EXCISE TAX BENEFIT 464000 464000 DEFERRED TAX LIABILITY 789000 300000 INVESTMENT MANAGEMENT FEES 40307 40307 0 FOREIGN TAX 5420 5849 0