RICHARD J PHELPS CHARITABLE FOUNDATION: Form 990PF, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: RICHARD J PHELPS CHARITABLE FOUNDATION (EIN 22-3090828)
Tax period: 2022-07-01 to 2023-06-30
Filed: 2023-11-02
IRS object ID: 202313069349100906
Schema version: 2022v5.0
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
Investments Corp Stock Schedule
Other Decreases Schedule
Other Expenses Schedule
Substantial Contributors Sch

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-11-02T09:18:07-05:00	ReturnTs
Tax Period End	2023-06-30	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	2022-07-01	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	2023-11-02	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	RICHARD	PersonFirstNm
Person Last	PHELPS	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

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

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	2022	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	$38,449	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	$16,230	ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss	$3	InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm	$3	InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss	$65	DividendsRevAndExpnssAmt
Dividends Net Invst Incm	$65	DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss	$101,688	NetGainSaleAstRevAndExpnssAmt
Gross Sales Price	$113,343	GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm	$101,688	CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss	$117,986	TotalRevAndExpnssAmt
Total Net Invst Incm	$101,756	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	$6,144	AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm	$3,072	AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps	$3,072	AccountingFeesChrtblPrpsAmt
Interest Rev And Expnss	$2	InterestRevAndExpnssAmt
Interest Net Invst Incm	$2	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	$6,181	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$3,074	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$3,107	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$95,200	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$95,200	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$101,381	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$3,074	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$98,307	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$16,605	ExcessRevenueOverExpensesAmt
Net Investment Income	$98,682	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Sav And Temp Cash Invst BOY	$18,759	SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY	$32,806	SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV	$32,806	SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY	$2,283	CorporateStockBOYAmt
Corporate Stock EOY	$713	CorporateStockEOYAmt
Corporate Stock EOYFMV	$5,643	CorporateStockEOYFMVAmt
Total Assets BOY	$21,042	TotalAssetsBOYAmt
Total Assets EOY	$33,519	TotalAssetsEOYAmt
Total Assets EOYFMV	$38,449	TotalAssetsEOYFMVAmt
Total Liabilities BOY	$0	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind
Capital Stock BOY	$6,891	CapitalStockBOYAmt
Capital Stock EOY	$21,042	CapitalStockEOYAmt
Additional Paid In Capital BOY	$0	AdditionalPaidInCapitalBOYAmt
Additional Paid In Capital EOY	$0	AdditionalPaidInCapitalEOYAmt
Retained Earning BOY	$14,151	RetainedEarningBOYAmt
Retained Earning EOY	$12,477	RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY	$21,042	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$33,519	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$21,042	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$33,519	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$21,042	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	$16,605	ExcessRevenueOverExpensesAmt
Other Increases	$0	OtherIncreasesAmt
Subtotal	$37,647	SubtotalAmt
Other Decreases	$4,128	OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY	$33,519	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	$113,343	GrossSalesPriceAmt
Cost Or Other Basis	$11,655	CostOrOtherBasisAmt
Gain Or Loss	$101,688	GainOrLossAmt
Gains Minus Excess Or Losses	$101,688	GainsMinusExcessOrLossesAmt

Field	Value	IRS element (for citing)
Capital Gain Net Income	$101,688	CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$1,372	InvestmentIncomeExciseTaxAmt
Tax Under Section511	$0	TaxUnderSection511Amt
Subtotal	$1,372	SubtotalAmt
Subtitle A Tax	$0	SubtitleATaxAmt
Tax Based On Investment Income	$1,372	TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx	$0	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	$0	TotalPaymentsAndCreditsAmt
Form2220 Attached	Yes (X)	Form2220AttachedInd
Es Penalty	$74	EsPenaltyAmt
Tax Due	$1,446	TaxDueAmt

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	$5,136	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$10,051	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$15,187	TotalFMVOfUnusedAssetsAmt
Reduction Claimed	$0	ReductionClaimedAmt
Acquisition Indebtedness	$0	AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast	$15,187	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$228	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$14,959	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$748	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$748	MinimumInvestmentReturnAmt
Tax Based On Investment Income	$1,372	TaxBasedOnInvestmentIncomeAmt
Total Tax	$1,372	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	$98,307	ExpensesAndContributionsAmt
Program Related Invst Total	$0	ProgramRelatedInvstTotalAmt
Qualifying Distributions	$98,307	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	$90,431	ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4	$122,905	ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3	$147,837	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2	$158,486	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$187,341	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$707,000	TotalExcessDistributionCyovAmt
Qualifying Distributions	$98,307	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	$98,307	RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus	$0	ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY	$0	ExcessDistributionCyovAppCYAmt
Total Corpus	$805,307	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	$90,431	ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr	$714,876	ExcessDistriCyovToNextYrAmt
Excess From Year4	$122,905	ExcessFromYear4Amt
Excess From Year3	$147,837	ExcessFromYear3Amt
Excess From Year2	$158,486	ExcessFromYear2Amt
Excess From Year1	$187,341	ExcessFromYear1Amt
Excess From Current Year	$98,307	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 (25 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient RelationshipRecipientRelationshipTxt	Recipient Foundation StatusRecipientFoundationStatusTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
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	$3,000
DIOCESE OF PALM BEACH
9995 NORTH MILITARY TRAIL	PALM BEACH GARDENS	FL	33410	N/A	PC	GENERAL	$2,500
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	$950
PAR 3 FOUNDATION
251 ROYAL PALM WAY	PALM BEACH	FL	33480	N/A	PC	GENERAL	$2,400
SALVATION ARMY
615 SLATERS LANE	ALEXANDRIA	VA	22314	N/A	PC	GENERAL	$500
SANDHILLS COMMUNITY COLLEGE FOUNDATION INC
3395 AIRPORT RD	PINEHURST	NC	28374	N/A	PC	GENERAL	$2,000
ST EDWARDS UNIVERSITY
3001 S CONGRESS AVE	AUSTIN	TX	78704	N/A	PC	GENERAL	$1,000
ST THOMAS MORE CHURCH
2510 S FREMONT AVE	ALHAMBRA	CA	91803	N/A	PC	GENERAL	$500
WAKE FOREST UNIVERSITY
1834 WAKE FOREST RD BOX 722	WINSTON SALEM	NC	27109	N/A	PC	GENERAL	$15,000
SPORTMEN'S TENNIS & ENRICHMENT
950 BLUE HILL AVENUE	DORCHESTER	MA	02124	N/A	PC	GENERAL	$100
VETERANS OF FOREIGN WARS
193 DEAN ST	NORWOOD	MA	02062	N/A	PC	GENERAL	$100
ARTILLERY OCS ALUMNI
3025 AUSTIN RD	FORT STILL	OK	73503	N/A	PC	GENERAL	$50
AMERICAN BATTLEFIELD TRUST
1156 15TH ST NW	WASHINGTON	DC	20005	N/A	PC	GENERAL	$100
BASEBALL HALL OF FAME
25 MAIN ST	COOPERSTOWN	NY	13326	N/A	PC	GENERAL	$2,000
PHILLIPS ACADEMY
180 MAIN ST	ANDOVER	MA	01810	N/A	PC	GENERAL	$3,000
CATHOLIC CHARITIES
169 COURT ST	BROCKTON	MA	02302	N/A	PC	GENERAL	$1,300
PUBLIC BROADCASTING SERVICE
2100 CRYSTAL DR	ARLINGTON	VA	22202	N/A	PC	GENERAL	$25,000
NEW ENGLAND BASEBALL CLUB
85 WEXFORD ST	NEEDHAM	MA	02494	N/A	PC	GENERAL	$5,000
PAPPAS REHABILITATION HOSPITAL FOR CHILDREN
3 RANDOLPH ST	CANTON	MA	02021	N/A	PC	GENERAL	$500
MOORE CO BOY SCOUTS
598 NORTH STREET	WEYMOUTH	MA	02189	N/A	PC	GENERAL	$500
ST ANNE PLACE
2634 RUSSELL AVE N	MINNEALPOLIS	MN	55411	N/A	PC	GENERAL	$1,000
THE BOSTON GLOBE FOUNDATION- SCHOLAR-ATHLETE SCHOLARSHIP PROGRAM
1 EXCHANGE PL STE 201	BOSTON	MA	02109	N/A	PC	GENERAL	$1,000
UNITED SERVICE ORGANIZATIONS
PO BOX 96860	WASHINGTON	DC	20077	N/A	PC	GENERAL	$200

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$95,200	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	$3	ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$65	ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$101,688	ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Unrelated Business Taxbl Incm	$0	UnrelatedBusinessTaxblIncmAmt
Exclusion	$101,756	ExclusionAmt
Related Or Exempt Function Incm	$0	RelatedOrExemptFunctionIncmAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$101,756	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	$16,230	TotalContributionsAmt
Person Contribution	Yes (X)	PersonContributionInd
Noncash Contribution	Yes (X)	NoncashContributionInd

Non Cash Property Contribution NonCashPropertyContributionGrp (10 entries)

ContributorContributorNum	Noncash PropertyNoncashPropertyDesc	Fair Market ValueFairMarketValueAmt	ReceivedReceivedDt
1	APPLE, INC.- 30 SHARES	$5,027	2022-08-25
1	APPLE, INC.- 30 SHARES	$4,739	2022-09-01
1	LOWES COMPANIES, INC- 30 SHARES	$6,337	2022-12-13
1	LOWES COMPANIES, INC- 15 SHARES	$3,021	2023-01-04
1	THERMO FISHER SCIENTIFIC- 10 SHARES	$5,801	2023-01-18
1	LOWES COMPANIES, INC- 25 SHARES	$5,319	2023-02-08
1	APPLE, INC.- 65 SHARES	$14,189	2023-03-31
1	APPLE, INC.- 150 SHARES	$26,025	2023-05-30
1	LOWES COMPANIES, INC- 25 SHARES	$5,026	2023-05-25
1	APPLE, INC.- 160 SHARES	$30,090	2023-06-30

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Field	Value	IRS element (for citing)
Category	ACCOUNTING FEES	CategoryTxt
Amt	$6,144	Amt
Net Investment Income	$3,072	NetInvestmentIncomeAmt
Disbursements Charitable Prps	$3,072	DisbursementsCharitablePrpsAmt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

Field	Value	IRS element (for citing)
Stock	25 SHARES LOWES COMPANIES, INC	StockNm
EOY Book Value	$713	EOYBookValueAmt
EOYFMV	$5,643	EOYFMVAmt

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

Field	Value	IRS element (for citing)
Desc	FEDERAL EXCISE TAX	Desc
Amt	$4,128	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