2021-11-15T17:01:00-06:00 2020-12-31 113518842 MARKS PANETH LLP 685 THIRD AVENUE NEW YORK NY 10017 990PF 2020-01-01 137231616 ESTHER AND HAROLD MERTZ FOUNDATION C/O DIANNE R STADTFELD SDTC LLC ESTH 6052715154 212 S MAIN AVE SUITE 133 SIOUX FALLS SD 57104 LAVENDER TRUST CO INC TRUSTEE 6052715154 2021-11-15 1 LAVENDER TRUST CO INC 999009999 WARSHAW HOWARD K P00082352 2125038800 3 AAL1 IAL1 2020 2022-09-23 18:48:47Z X 369489531 X 181279 207870 206944 9226282 9226282 9226282 -6966028 126023 0 1297296 1012884 3946699 10446110 1505263 300553 1129572 1423663 0 1423663 22365 7455 7455 266114 56580 204614 79500 0 0 4222637 3980478 1169613 914513 253216 8689155 5259579 3018520 57410200 57410200 66099355 5259579 60428720 -62152656 5186531 761066 897419 897419 36892568 36497763 36499610 651321957 625286957 332092502 688975591 662682139 369489531 312949 131670 312949 131670 X 688662642 662550469 0 0 0 0 688662642 662550469 688975591 662682139 688662642 -62152656 36047147 662557133 6664 662550469 FLOW THROUGH FROM PCH K-1 P 8214 8214 8214 FLOW THROUGH FROM PCH K-1 P 18333 18333 18333 FLOW THROUGH FROM FOUNDATION K-1 P 99476 99476 99476 FLOW THROUGH FROM FOUNDATION K-1 P 7092051 -7092051 -7092051 -6966028 72093 0 72093 0 72093 94920 0 0 0 94920 0 22827 22827 0 0 0 0 0 0 0 0 0 1 1 0 1 1 0 0 0 1 0 1 HTTPS://MERTZFOUNDATION.ORG DIANNE R STADTFELD SDTC LLC 6052715154 212 S MAIN AVE STE 133 SIOUX FALLS SD 57104 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 NANCY L CLOSE 4951 WINDSOR PARK SARASOTA FL 34235 DIRECTION ADVISOR 40.00 1502763 0 0 LAVENDER TRUST COMPANY INC 212 S MAIN AVE SUITE 133 SIOUX FALLS SD 57104 TRUSTEE 10.00 2500 0 0 NONE 0 HILL WARD HENDERSON 101 E KENNEDY BLVD 3700 TAMPA FL 33602 LEGAL FEES AND TRANSACTION COSTS 1388043 CUSHMAN & WAKEFIELD 456 N BROAD ST NEW YORK NY 10019 CONSULTING 83200 QP GLOBAL FAMILY OFFICES LLC 150 EAST 52ND ST NEW YORK NY 10022 ADVISORY 82000 MIRTA TANJELOFF 212 S MAIN AVE SUITE 133 SIOUX FALLS SD 57104 ADVISORY 60000 0 0 36765267 817886 378996551 416579704 0 0 416579704 6248696 410331008 20516550 20516550 72093 72093 20444457 0 20444457 0 20444457 60428720 0 60428720 0 60428720 20444457 19028266 0 0 60428720 19028266 0 0 20444457 20955997 0 0 20955997 0 0 0 0 0 0 0 20955997 20955997 SEE MERTZFOUNDATIONORG 212 S MAIN AVE STE 133 SIOUX FALLS SD 57104 6052715175 IN ACCORDANCE WITH WEBSITE IN ACCORDANCE WITH WEBSITE IN ACCORDANCE WITH WEBSITE AMERICA'S VETDOGS 371 EAST JERICHO TURNPIKE SMITHTOWN NY 117872976 PC TO PROVIDE ENHANCED MOBILITY AND RENEWED INDEPENDENCE TO UNITED STATES VETERANS 25000 BACK ON MY FEET 100 S BROAD STREET SUITE 2136 PHILADELPHIA PA 19110 PC TO PROVIDE SUPPORTS FOR HOMELESS INVIDUALS 30000 FREEDOM ALLIANCE 22570 MARKEY COURT SUITE 240 DULLES VA 20166 PC TO ADVANCE THE AMERICAN HERITAGE OF FREEDOM BY HONORING MILITARY SERVICE 300000 GUIDE DOG FOUNDATION FOR THE BLIND INC 371 EAST JERICHO TURNPIKE SMITHTOWN NY 117872976 PC TO IMPROVE THE QUALITY OF LIFE FOR PEOPLE WHO ARE BLIND 25000 HELEN KELLER SERVICES FOR THE BLIND 57 WILOUGHBY STREET BROOKLYN NY 11201 PC TO ASSIST DEAF-BLIND YOUTHS 5200 HOPE FOR NEW YORK 1166 AVE OF AMERICAS SUITE 1610 NEW YORK NY 10036 PC TO SERVE NEW YORK'S MOST MARGINALIZED RESIDENTS INCLUDING AT RISK YOUTH AND THE HOMELESS 500000 LONG ISLAND ALZHEIMER'S FOUNDATION 5 CHANNEL DRIVE PORT WASHINGTON NY 11050 PC TO IMPROVE QUALIFY OF LIFE FOR INDIVIDUALS LIVING WITH ALZHEIMER'S DISEASE 15000 RESTORE NYC PO BOX 1003 BOWLING GREEN STATION NEW YORK NY 10274 PC TO END SEX TRAFFICKING IN NEW YORK 75000 SOUTHEAST TECHNICAL INSTITUTE FOUNDATION 2320 N CAREER AVE SIOUX FALLS SD 57107 PC TO SUPPORT EDUCATION PROGRAMS 10000 STEPHEN SILLER TUNNEL TO TOWERS FOUNDATION 2361 HYLAN BLYD STATEN ISLAND NY 10306 PC TO HONOR THE SACRIFICE OF FIREFIGHTER STEPHEN SILLER WHO LAID DOWN HIS LIFE TO SAVE OTHERS ON 9/11 8650000 TOP HONORS INC PO BOX 7473 NEW YORK NY 10116 PC TO HELP CHILDREN IMPROVE THEIR MATH AND CRITICAL THINKING ABILITIES 75000 SOUTHWEST FLORIDA WATER MANAGEMENT DISTRICT 2379 BROAD STREET BROOKSVILLE FL 34604 PC DONATION OF LAND FOR DEVELOPMENT AND PRESERVATION OF WATER RESOURCES IN WEST-CENTRAL FLORIDA 47700000 57410200 0 14 207870 34 9226282 900099 280103 14 1012884 18 -6966028 TAX REFUND - ND 492 TAX REFUND - UT 1817 TAX REFUND - VT 2000 280103 3481008 4309 3765420 11 THESE AMOUNTS REPRESENT STATE TAX REFUNDS OF EXCESS TAX PAID 0 0 0 0 0 0 0 0 0 0 X X 1 ESTHER M MERTZ DESCENDANTS TRUST 212 S MAIN AVE STE 133 SIOUX FALLS SD 57104 181279 X ACCOUNTING FEES - MARKS PANETH LLP 22365 7455 7455 PURSUANT TO IRC SECTION 4942(H)(2) AND REGULATION 53.4942(A)-3(D)(2),THE FOUNDATION HEREBY ELECTS TO TREAT CURRENT YEAR QUALIFYINGDISTRIBUTIONS IN EXCESS OF THE IMMEDIATELY PRECEDING TAX YEAR'SUNDISTRIBUTED INCOME AS BEING MADE OUT OF CORPUS. FOOTNOTE TO 990 PF PART I LINE 19 DEPRECIATION EXPENSE REPORTED IS ALLOCATED FROM PARTNERSHIPINVESTMENT.FOOTNOTE TO 990 PF PART I LINE 25DESCRIPTION OF THE CONTRIBUTED PROPERTY - 1. PARCEL 2-1 - A PORTION OF SECTIONS 31 AND 32, TOWNSHIP 25 SOUTH, RANGE 19 EAST AND A PORTION OF SECTIONS 5 AND 6, TOWNSHIP 26 SOUTH, RANGE 19 EAST, PASCO COUNTY, FLORIDA. 2. PARCEL 7 - A PORTION OF SECTION 8, TOWNSHIP 26 SOUTH, RANGE 19 EAST, PASCO COUNTY, FLORIDA. 3. PARCEL 8 - A PORTION OF SECTIONS 8 AND 9, TOWNSHIP 26 SOUTH, RANGE 19 EAST, PASCO COUNTY, FLORIDA.THE METHOD USED TO DETERMINE THE FAIR MARKET VALUE -FAIR MARKET VALUE WAS DETERMINED BY INDEPENDENT QUALIFIED APPRAISALDATE OF THE GIFT - AUGUST 11, 2020DESCRIPTION OF THE CONTRIBUTED PROPERTY - PARCEL 6 - A PORTION OF SECTION 8, TOWNSHIP 26 SOUTH, RANGE 19 EAST, PASCO COUNTY, FLORIDA. THE METHOD USED TO DETERMINE THE FAIR MARKET VALUE -FAIR MARKET VALUE WAS DETERMINED BY INDEPENDENT QUALIFIED APPRAISALDATE OF THE GIFT - AUGUST 26, 2020FOOTNOTE TO 990 PF PART III LINE 5OTHER DECREASES NOT INCLUDED IN LINE 2, AS REPORTED ON LINE5 IS THE EXCESS OF BOOK INCOME RECORDED FOR PARTNERSHIP CASHDISTRIBUTIONS RECEIVED OVER K-1 TAXABLE INCOME ALLOCATIONFOOTNOTE FOR 990 PF - PART VII-A - QUESTION 8 A AND 8 BTHE CHARITABLE TRUST IS ORGANIZED UNDER THE LAWS OF SOUTHDAKOTA, WHICH DOES NOT REQUIRE SUCH FILINGS.COPIES OF 990 PF ARE AVAILABLE AT CHARITABLE TRUST'SOFFICE IN SIOUX FALLS, SOUTH DAKOTA.FOOTNOTE TO 990 PF PART VII-A QUESTION 11 AND PART VII-BQUESTION 3NAME AND ADDRESS OF CONTROLLED ENTITY #12015 LAVENDER HOLDINGS LLC445 PARK AVE, 18TH FLNEW YORK, NY 10022EIN 81-24437752015 LAVENDER HOLDINGS LLC IS NOT AN EXCESS BUSINESSHOLDING. IT IS A HOLDING COMPANY THAT EFFECTIVELY OWNS 100%OF THE INTEREST IN COMMERICIAL OFFICE BUILDINGS WHOSE GROSSINCOME IS DERIVED FROM PASSIVE INVESTMENT SOURCES FORPURPOSES OF DETERMINING EXCESS BUSINESS HOLDINGS. THEHOLDING COMPANY ALSO OWNS A 15% NON CONTROLLING INTEREST INAN OPERATING COMPANY TAXED AS A PARTNERSHIP, RAW LAND, ANDCONDUCTS MANAGEMENT ACTIVITIES SOLELY FOR THE COMMERCIALOFFICE BUILDINGS THAT IT OWNS.NAME AND ADDRESS OF CONTROLLED ENTITY #2LAVENDER FOUNDATION INVESTMENTS LLC4951 WINDSOR PARKSARASOTA, FL 34235EIN 83-1192629LAVENDER FOUNDATION INVESTMENTS LLC IS NOT AN EXCESSBUSINESS HOLDING. IT IS A LLC, TAXED AS A PARTNERSHIP, THATIS EFFECTIVELY 100% OWNED BY THE FOUNDATION. ITS GROSSINCOME IS DERIVED FROM PASSIVE INVESTMENT SOURCES FORPURPOSES OF DETERMINING EXCESS BUSINESS HOLDINGS.NAME AND ADDRESS OF CONTROLLED ENTITY #3LAVENDER FOUNDATION CORPORATION4951 WINDSOR PARKSARASOTA, FL 34235EIN 13-7231616 36497763 36499610 0 0 INVESTMENT IN 2015 LAVENDER HOLDINGS LLC AT COST 537671967 239175290 INVESTMENT IN LAVENDER FOUNDATION HOLDINGS LLC AT COST 87522390 92821957 INVESTMENT IN LAVENDER FOUNDATION CORPORATION AT COST 92600 95255 LEGAL FEES - BARNES & THORNBURG LLP 35620 0 35620 LEGAL FEES AND TRANSACTION COSTS - HILL WARD HENDERSON 1388043 0 1388043 SEE FOOTNOTE 6664 MISCELLANEOUS EXPENSES 2713 57 2385 ADMINISTRATIVE EXPENSES 16128 4032 10483 EXPENSE REIMBURSEMENT TO LAVENDER TRUST CO 221250 0 221250 LAVENDER FOUNDATION K-1 - ROYALTY DEDUCTION 78890 78890 0 LAVENDER FOUNDATION K-1 - 2% PORTFOLIO DEDUCTION 831534 831534 0 LAVENDER HOLDINGS K-1 - CHARITABLE CONTRIBUTION 19059 0 19059 LAVENDER FOUNDATION K-1 - CHARITABLE CONTRIBUTION 39 0 39 FROM K-1 - 2015 LAVENDER HOLDINGS LLC - ORDINARY INCOME -3450459 -3729121 -3450459 FROM K-1 - 2015 LAVENDER HOLDINGS LLC - SEC 1231 LOSS -26004 -26004 -26004 FROM K-1 - LAVENDER FOUNDATION INVESTMENTS LLC - ORDINARY INCOME 746225 744784 746225 FROM K-1 - LAVENDER FOUNDATION INVESTMENTS LLC - OTHER INCOME 137991 137991 137991 FROM K-1 - LAVENDER FOUNDATION INVESTMENTS LLC - ROYALTY INCOME 69844 69844 69844 FROM K-1 - 2015 LAVENDER HOLDINGS LLC - INTEREST 417241 417241 417241 FROM K-1 - LAVENDER FOUNDATION INVESTMENTS LLC - INTEREST 3106648 3106648 3106648 FROM K-1 - LAVENDER FOUNDATION INVESTMENTS LLC - DIVIDENDS 215907 215907 215907 FROM K-1 - 2015 LAVENDER HOLDINGS LLC - DIVIDENDS 75594 75594 75594 TAX REFUND - ND 492 492 TAX REFUND - UT 1817 1817 TAX REFUND - VT 2000 2000 GAIN ON DONATED LAND 32015000 K-1 BOOK TO TAX DIFFERENCES 4032147 PROFESSIONAL FEES - MIRTA TANJELOFF 60000 0 60000 APPRASIAL FEES - CBRE, INC. 5000 0 5000 ADVISORY FEES - QP GLOBAL FAMILY OFFICE 82000 56580 20500 CONSULTING FEES - CUSHMAN & WAKEFIELD 83200 0 83200 ENGINEERING - LANDMARK ENGINEERING & SURVEYING CORP 35914 0 35914 TAXES 79500 0 0