ROCKWATER FOUNDATION: Form 990PF, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- ROCKWATER FOUNDATION (EIN 46-1537126)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-11
- IRS object ID
- 202533159349102553
- Schema version
- 2024v5.2
- 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
- Accounting Fees Schedule
- Investments Corp Bonds Schedule
- Investments Corp Stock Schedule
- Investments Other Schedule2
- Other Decreases Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Other Liabilities Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-11T15:00:23-06:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 390859910 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BAKER TILLY ADVISORY GROUP LP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 805 SW BROADWAY STE 1400 | AddressLine1Txt |
| City | PORTLAND | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97205 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 461537126 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROCKWATER FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ROCK | BusinessNameControlTxt |
| Phone | 6508047100 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 314 LYTTON AVE | AddressLine1Txt |
| City | PALO ALTO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94301 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | AMY WAGNER | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 6508047100 | PhoneNum |
| Signature | 2025-11-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| 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 CAMPOS | PreparerPersonNm |
| PTIN | P00448102 | PTIN |
| Phone | 5032421447 | PhoneNum |
| Preparation | 2025-11-05 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $38,971,797 | 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 | $0 | ContriRcvdRevAndExpnssAmt |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Dividends Rev And Expnss | $119,962 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $536,679 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $11,447,141 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $17,708,277 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $8,425,994 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $44,026 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | -$13,339 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $11,611,129 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $8,949,334 | 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 | $151,675 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $72,878 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $72,878 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $28,233 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $28,233 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $0 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $844 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $886 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $5,204 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $407,118 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $532 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $185,956 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $509,115 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $73,410 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $3,187,524 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $3,187,524 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $3,373,480 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $509,115 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $3,260,934 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $8,237,649 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $8,440,219 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $10 | CashBOYAmt |
| Cash EOY | $10 | CashEOYAmt |
| Cash EOYFMV | $10 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $270,342 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $246,635 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $246,635 | SavAndTempCashInvstEOYFMVAmt |
| Prepaid Expenses BOY | $83,000 | PrepaidExpensesBOYAmt |
| Corporate Stock BOY | $4,687,126 | CorporateStockBOYAmt |
| Corporate Stock EOY | $3,774,821 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $3,774,821 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $2,310,919 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $1,447,099 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $1,447,099 | CorporateBondsEOYFMVAmt |
| Other Investments BOY | $28,367,428 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $33,503,232 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $33,503,232 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $35,718,825 | TotalAssetsBOYAmt |
| Total Assets EOY | $38,971,797 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $38,971,797 | TotalAssetsEOYFMVAmt |
| Accounts Payable BOY | $17,465 | AccountsPayableBOYAmt |
| Accounts Payable EOY | $23,384 | AccountsPayableEOYAmt |
| Other Liabilities BOY | $341,000 | OtherLiabilitiesBOYAmt |
| Other Liabilities EOY | $216,000 | OtherLiabilitiesEOYAmt |
| Total Liabilities BOY | $358,465 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $239,384 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| No Donor Rstr Net Assests BOY | $35,360,360 | NoDonorRstrNetAssestsBOYAmt |
| No Donor Rstr Net Assests EOY | $38,732,413 | NoDonorRstrNetAssestsEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $35,360,360 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $38,732,413 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $35,718,825 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $38,971,797 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $35,360,360 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $8,237,649 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $43,598,009 | SubtotalAmt |
| Other Decreases | $4,865,596 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $38,732,413 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)
| PropertyPropertyDesc | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt | How AcquiredHowAcquiredCd |
|---|---|---|---|---|---|
| PUBLICLY TRADED SECURITIES | $6,263,332 | $4,031,793 | $2,231,539 | $2,231,539 | |
| ALTERNATIVE INVESTMENTS | $11,444,945 | $5,250,490 | $6,194,455 | $6,194,455 | P |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $8,425,994 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $117,319 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $117,319 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $117,319 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $60,265 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $95,000 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $155,265 | TotalPaymentsAndCreditsAmt |
| Form2220 Attached | Yes (X) | Form2220AttachedInd |
| Es Penalty | $0 | EsPenaltyAmt |
| Overpayment | $37,946 | OverpaymentAmt |
| Applied To ES Tax | $37,946 | 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 | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (1) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | CA | 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 | N/A | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | APERCEN PARTNERS LLC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6508047100 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 314 LYTTON AVE | AddressLine1Txt |
| City | PALO ALTO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94301 | 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 (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 |
|---|---|---|---|---|---|---|---|---|
| AMY DH WAGNER | ||||||||
| 314 LYTTON AVE | PALO ALTO | CA | 94301 | PRESIDENT/DIRECTOR | 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 (THRU 4/9/24) | 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 |
Compensation Of Hghst Pd Cntrct CompensationOfHghstPdCntrctGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | APERCEN PARTNERS LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 314 LYTTON AVE | AddressLine1Txt |
| City | PALO ALTO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94301 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Service Type | ACCOUNTING & CONSULTING | ServiceTypeTxt |
| Compensation | $123,522 | CompensationAmt |
| 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 | $6,148,789 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $364,730 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $33,503,232 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $40,016,751 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $40,016,751 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $600,251 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $39,416,500 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $1,970,825 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $1,970,825 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $117,319 | TaxBasedOnInvestmentIncomeAmt |
| Income Tax | $26,022 | IncomeTaxAmt |
| Total Tax | $143,341 | TotalTaxAmt |
| Distributable Before Adj | $1,827,484 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $1,827,484 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $1,827,484 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $3,260,934 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $3,260,934 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $1,827,484 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $769,215 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Total Excess Distribution Cyov | $0 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $3,260,934 | QualifyingDistributionsAmt |
| Applied To Year1 | $769,215 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $1,827,484 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $664,235 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $664,235 | 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 | $0 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $664,235 | ExcessDistriCyovToNextYrAmt |
| Excess From Current Year | $664,235 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | AMY DH WAGNER | ContributingManagerNm |
| Contributing Manager | JACKSON HM WAGNER | ContributingManagerNm |
| Contributing Manager | BENJAMIN EH WAGNER | ContributingManagerNm |
| Contributing Manager | JAMES CH WAGNER | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (8 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| ABLE WORKS | ||||||
| 548 MARKET ST 74511 | SAN FRANCISCO | CA | 94104 | PC | GENERAL SUPPORT | $450,000 |
| AWAKE INC | ||||||
| 1200 SW ORLEANS ST | TOPEKA | KS | 66604 | PC | GENERAL SUPPORT | $50,000 |
| BIBLEPROJECT | ||||||
| 1302 SE ANKENY ST | PORTLAND | OR | 97214 | PC | GENERAL SUPPORT | $250,000 |
| INTERNATIONAL JUSTICE MISSION | ||||||
| PO BOX 2227 | ARLINGTON | VA | 22202 | PC | TRAFFICKING IN THE GHANA FISHING AND COCOA INDUSTRIES | $1,523,564 |
| MINNEHAHA ACADEMY | ||||||
| 3100 WEST RIVER PKWY | MINNEAPOLIS | MN | 55406 | PC | GENERAL SUPPORT | $150,000 |
| MISSION DOLORES ACADEMY | ||||||
| 3371 16TH ST | SAN FRANCISCO | CA | 94114 | PC | GENERAL SUPPORT | $50,000 |
| REALITY SAN FRANCISCO CHURCH | ||||||
| 1325 VALENCIA ST | SAN FRANCISCO | CA | 94110 | PC | GENERAL SUPPORT | $513,960 |
| ROCKET DOG RESCUE INC | ||||||
| PO BOX 460826 | SAN FRANCISCO | CA | 94146 | PC | GENERAL SUPPORT | $200,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $3,187,524 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $119,962 | ExclusionAmt |
Other Investment Income OtherInvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $26 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business | 901101 | BusinessCd |
| Unrelated Business Taxbl Incm | $383,691 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | 18 | ExclusionCd |
| Exclusion | $11,063,450 | ExclusionAmt |
Other Revenue Described OtherRevenueDescribedGrp (2 entries)
| DescDesc | BusinessBusinessCd | Unrelated Business Taxbl IncmUnrelatedBusinessTaxblIncmAmt | ExclusionExclusionCd | ExclusionExclusionAmt |
|---|---|---|---|---|
| ALTERNATIVE INVESTMENTS | 901101 | $52,702 | 14 | -$52,702 |
| EXCISE TAX BENEFIT | 01 | $44,000 |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $436,393 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $11,174,736 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $11,611,129 | 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 |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING FEES | CategoryTxt |
| Amt | $151,675 | Amt |
| Net Investment Income | $72,878 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $72,878 | DisbursementsCharitablePrpsAmt |
Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule
Investments Corporate Bonds InvestmentsCorporateBondsGrp (15 entries)
| BondBondNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| APPLE INC | $96,543 | $96,543 |
| BROADCOM INC | $100,699 | $100,699 |
| COMCAST CORP | $97,540 | $97,540 |
| DEUTSCHE TELEKOM INTERNATIONAL FINANCE | $75,582 | $75,582 |
| ELI LILLY & CO | $127,997 | $127,997 |
| GUGGENHEIM LIMITED DURATION FUND | $43,677 | $43,677 |
| GUGGENHEIM TOTAL RETURN BOND FUND | $47,089 | $47,089 |
| META PLATFORMS INC | $146,636 | $146,636 |
| MORGAN STANLEY MORTGAGE SECURITIES TRUST | $70,939 | $70,939 |
| PEPSICO INC | $96,271 | $96,271 |
| RTX CORP | $110,765 | $110,765 |
| UNITEDHEALTH GROUP INC | $98,044 | $98,044 |
| VISA INC | $119,641 | $119,641 |
| WALMART INC | $122,292 | $122,292 |
| WALT DISNEY CO | $93,384 | $93,384 |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (19 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| ALPHABET INC CL A | $218,265 | $218,265 |
| ALPHABET INC CL C | $217,102 | $217,102 |
| AMAZON.COM INC | $449,969 | $449,969 |
| APPLE INC | $425,213 | $425,213 |
| BLACKROCK INC | $117,888 | $117,888 |
| ELI LILLY & CO | $121,204 | $121,204 |
| HOME DEPOT INC | $175,434 | $175,434 |
| LOCKHEED MARTIN CORP | $89,413 | $89,413 |
| MASTERCARD INC | $140,068 | $140,068 |
| MCDONALDS CORP | $130,451 | $130,451 |
| META PLATFORMS INC | $460,796 | $460,796 |
| MICROSOFT CORP | $318,233 | $318,233 |
| NEBIUS GROUP NV | $6,316 | $6,316 |
| NEXTERA ENERGY INC | $115,708 | $115,708 |
| NVIDIA CORP | $114,147 | $114,147 |
| TESLA INC | $147,805 | $147,805 |
| THERMO FISHER SCIENTIFIC | $249,710 | $249,710 |
| VEEVA SYS INC | $80,526 | $80,526 |
| VISA INC | $196,573 | $196,573 |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp (4 entries)
| Category Or ItemCategoryOrItemTxt | Listed At Cost Or FMVListedAtCostOrFMVCd | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| ACCRUED INTEREST | FMV | $13,099 | $13,099 |
| CRESCENT PARK OFFSHORE FUND LTD | FMV | $1,161,347 | $1,161,347 |
| INVESTMENT RECEIVABLES | FMV | $10,000,000 | $10,000,000 |
| SCHF USTE LP | FMV | $22,328,786 | $22,328,786 |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | UNREALIZED LOSS ON INVESTMENTS | Desc |
| Amt | $4,865,596 | Amt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (4 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| LICENSES AND FEES | $532 | $0 | $532 |
| BOND PREMIUM AMORTIZATION | $4,509 | $4,509 | $0 |
| OTHER INVESTMENT EXPENSES | $163 | $163 | $0 |
| ALTERNATIVE INVESTMENT EXPENSES | $0 | $402,446 | $0 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail (3 entries)
| DescDesc | Net Investment IncomeNetInvestmentIncomeAmt | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Adjusted Net IncomeAdjustedNetIncomeAmt |
|---|---|---|---|
| ALTERNATIVE INVESTMENTS | -$13,365 | ||
| OTHER INVESTMENT INCOME | $26 | $26 | $26 |
| EXCISE TAX BENEFIT | $44,000 | $44,000 |
Other Liabilities Schedule OtherLiabilitiesSchedule
Other Liabilities Detail OtherLiabilitiesDetail (2 entries)
| DescDesc | BOY Book ValueBOYBookValueAmt | EOY Book ValueEOYBookValueAmt |
|---|---|---|
| DEFERRED TAX LIABILITY | $341,000 | $174,000 |
| EXCISE TAX PAYABLE | $0 | $42,000 |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | INVESTMENT MANAGEMENT FEES | CategoryTxt |
| Amt | $28,233 | Amt |
| Net Investment Income | $28,233 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | FOREIGN TAX | CategoryTxt |
| Amt | $844 | Amt |
| Net Investment Income | $886 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |