ELIZABETH R & WILLIAM J PATTERSON FOUNDATION: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: ELIZABETH R & WILLIAM J PATTERSON FOUNDATION (EIN 38-3667071)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-11-10
IRS object ID: 202513149349100231
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
Schedule B
Accounting Fees Schedule
Depreciation Schedule
General Explanation Attachment
Investments Corp Stock Schedule
Investments Other Schedule2
Other Expenses Schedule
Other Income Schedule2
Other Notes Loans Rcvbl Long Sch
Other Professional Fees Schedule
Reasonable Cause Explanation
Taxes Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-11-10T08:38:58-05:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Foundation Source	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	3333 New Hyde Park Rd Ste 406	AddressLine1Txt
City	New Hyde Park	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11042	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	383667071	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	The Elizabeth R & William J Patterson	BusinessNameLine1Txt
Business Name Line2	Foundation	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
In Care Of	% Foundation Source	InCareOfNm
Business Name Control	ELIZ	BusinessNameControlTxt
Phone	8008391754	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 1072	AddressLine1Txt
City	Ross	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94957	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Elizabeth Patterson	PersonNm
Person Title	President	PersonTitleTxt
Phone	8008391754	PhoneNum
Signature	2025-11-04	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

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

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Jeffrey D Haskell	PreparerPersonNm
PTIN	P01345770	PTIN
Phone	8008391754	PhoneNum

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	$93,997,455	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	$3,200,000	ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss	$148,445	InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm	$148,445	InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss	$541,969	DividendsRevAndExpnssAmt
Dividends Net Invst Incm	$541,969	DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss	$2,583,286	NetGainSaleAstRevAndExpnssAmt
Gross Sales Price	$4,063,759	GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm	$2,583,286	CapGainNetIncmNetInvstIncmAmt
Other Income Rev And Expnss	$449,473	OtherIncomeRevAndExpnssAmt
Other Income Net Invst Incm	$449,473	OtherIncomeNetInvstIncmAmt
Total Rev And Expnss	$6,923,173	TotalRevAndExpnssAmt
Total Net Invst Incm	$3,723,173	TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss	$0	CompOfcrDirTrstRevAndExpnssAmt
Oth Empl Slrs Wgs Rev And Expnss	$134,896	OthEmplSlrsWgsRevAndExpnssAmt
Oth Empl Slrs Wgs Dsbrs Chrtbl	$134,896	OthEmplSlrsWgsDsbrsChrtblAmt
Pension Empl Bnft Rev And Expnss	$16,561	PensionEmplBnftRevAndExpnssAmt
Pension Empl Bnft Dsbrs Chrtbl	$16,561	PensionEmplBnftDsbrsChrtblAmt
Accounting Fees Rev And Expnss	$73,475	AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm	$0	AccountingFeesNetInvstIncmAmt
Accounting Fees Adj Net Incm	$0	AccountingFeesAdjNetIncmAmt
Accounting Fees Chrtbl Prps	$73,475	AccountingFeesChrtblPrpsAmt
Other Prof Fees Rev And Expnss	$308,684	OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm	$308,684	OtherProfFeesNetInvstIncmAmt
Taxes Rev And Expnss	$14,100	TaxesRevAndExpnssAmt
Occupancy Rev And Expnss	$878	OccupancyRevAndExpnssAmt
Occupancy Dsbrs Chrtbl	$878	OccupancyDsbrsChrtblAmt
Trav Conf Meeting Rev And Expnss	$4,181	TravConfMeetingRevAndExpnssAmt
Trav Conf Meeting Dsbrs Chrtbl	$4,181	TravConfMeetingDsbrsChrtblAmt
Printing And Pub Rev And Expnss	$189	PrintingAndPubRevAndExpnssAmt
Printing And Pub Dsbrs Chrtbl	$189	PrintingAndPubDsbrsChrtblAmt
Other Expenses Rev And Expnss	$208,050	OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm	$118,610	OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl	$89,424	OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss	$761,014	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$427,294	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm	$0	TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$319,604	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$6,726,988	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$6,726,988	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$7,488,002	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$427,294	TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm	$0	TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl	$7,046,592	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	-$564,829	ExcessRevenueOverExpensesAmt
Net Investment Income	$3,295,879	NetInvestmentIncomeAmt
Adjusted Net Income	$0	AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Sav And Temp Cash Invst BOY	$6,357,584	SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY	$4,652,985	SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV	$4,652,985	SavAndTempCashInvstEOYFMVAmt
Other Nts And Loans Rcvbl	$559,569	OtherNtsAndLoansRcvblAmt
Other Nts And Loans Rcvbl BOY	$297,725	OtherNtsAndLoansRcvblBOYAmt
Other Nts And Loans Rcvbl EOY	$559,569	OtherNtsAndLoansRcvblEOYAmt
Other Nts And Loans Rcvbl EOYFMV	$559,569	OtherNtsAndLoansRcvblEOYFMVAmt
Corporate Stock BOY	$12,668,120	CorporateStockBOYAmt
Corporate Stock EOY	$12,746,493	CorporateStockEOYAmt
Corporate Stock EOYFMV	$11,616,522	CorporateStockEOYFMVAmt
Other Investments BOY	$30,270,911	OtherInvestmentsBOYAmt
Other Investments EOY	$31,070,464	OtherInvestmentsEOYAmt
Other Investments EOYFMV	$77,168,379	OtherInvestmentsEOYFMVAmt
Total Assets BOY	$49,594,340	TotalAssetsBOYAmt
Total Assets EOY	$49,029,511	TotalAssetsEOYAmt
Total Assets EOYFMV	$93,997,455	TotalAssetsEOYFMVAmt
Total Liabilities BOY	$0	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind
Retained Earning BOY	$49,594,340	RetainedEarningBOYAmt
Retained Earning EOY	$49,029,511	RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY	$49,594,340	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$49,029,511	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$49,594,340	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$49,029,511	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$49,594,340	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	-$564,829	ExcessRevenueOverExpensesAmt
Subtotal	$49,029,511	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$49,029,511	TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (9 entries)

PropertyPropertyDesc	Gross Sales PriceGrossSalesPriceAmt	Cost Or Other BasisCostOrOtherBasisAmt	Gain Or LossGainOrLossAmt	Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt	How AcquiredHowAcquiredCd	AcquiredAcquiredDt	SoldSoldDt
Publicly-traded Securities	$3,054,997	$3,450,580	-$395,583	-$395,583
Passthrough K1 Capital Gain/(Loss)			$292,079
INHERENT ESG OPPORTUNITY OFFSHORE FEEDER LTD SER A	$140,919	$146,154	-$5,235	-$5,235	P	2024-01-02	2024-05-01
INHERENT ESG OPPORTUNITY OFFSHORE FEEDER LTD SER A	$211,735	$232,909	-$21,174	-$21,174	P	2024-01-02	2024-07-01
INHERENT ESG OPPORTUNITY OFFSHORE FEEDER LTD SER A	$151,239	$176,975	-$25,736	-$25,736	P	2024-01-02	2024-10-01
INHERENT ESG OPPORTUNITY OFFSHORE FEEDER LTD SER B	$141,264	$146,037	-$4,773	-$4,773	P	2024-01-02	2024-05-01
INHERENT ESG OPPORTUNITY OFFSHORE FEEDER LTD SER B	$212,103	$232,557	-$20,454	-$20,454	P	2024-01-02	2024-07-01
INHERENT ESG OPPORTUNITY OFFSHORE FEEDER LTD SER B	$151,502	$176,707	-$25,205	-$25,205	P	2024-01-02	2024-10-01
DISTRIB IN EXCESS OF BASIS			$2,789,367

Field	Value	IRS element (for citing)
Capital Gain Net Income	$2,583,286	CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$45,813	InvestmentIncomeExciseTaxAmt
Subtotal	$45,813	SubtotalAmt
Tax Based On Investment Income	$45,813	TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx	$24,222	EstimatedPlusOvpmtIncmTxAmt
Exempt Frgn Org Tax Wthld At Srce	$0	ExemptFrgnOrgTaxWthldAtSrceAmt
Extsn Request Income Tax Paid	$34,900	ExtsnRequestIncomeTaxPaidAmt
Total Payments And Credits	$59,122	TotalPaymentsAndCreditsAmt
Form2220 Attached	Yes (X)	Form2220AttachedInd
Es Penalty	$0	EsPenaltyAmt
Overpayment	$13,309	OverpaymentAmt
Applied To ES Tax	$13,309	AppliedToESTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

Field	Value	IRS element (for citing)
Legislative Political Acty	false	LegislativePoliticalActyInd
More Than100 Spent	false	MoreThan100SpentInd
Form1120 POL Filed	false	Form1120POLFiledInd
Activities Not Previously Rpt	false	ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws	false	ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc	false	OrganizationDissolvedEtcInd
Section508e Rqr Satisfied	Yes (true)	Section508eRqrSatisfiedInd
At Least5000 In Assets	Yes (true)	AtLeast5000InAssetsInd
Org Report Or Register State	CA	OrgReportOrRegisterStateCd
Form990 PF Filed With Atty Gen	Yes (true)	Form990PFFiledWithAttyGenInd
Private Operating Foundation	false	PrivateOperatingFoundationInd
New Substantial Contributors	false	NewSubstantialContributorsInd
Own Controlled Entity	false	OwnControlledEntityInd
Donor Advised Fund	false	DonorAdvisedFundInd
Comply With Public Insp Rqr	Yes (true)	ComplyWithPublicInspRqrInd

Persons With Books Name PersonsWithBooksName

Field	Value	IRS element (for citing)
Business Name Line1	Foundation Source	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8008391754	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	501 Silverside Road Suite 123	AddressLine1Txt
City	Wilmington	CityNm
State Abbreviation	DE	StateAbbreviationCd
ZIP	198091377	ZIPCd

Field	Value	IRS element (for citing)
Foreign Accounts Question	false	ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Field	Value	IRS element (for citing)
Sale Or Exch Disqualified Prsn	false	SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn	false	BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn	false	FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn	Yes (true)	PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn	false	TransferAstDisqualifiedPrsnInd
Payment To Government Official	false	PaymentToGovernmentOfficialInd
Acts Fail To Qlfy As Exceptions	false	ActsFailToQlfyAsExceptionsInd
Uncorrected Prior Acts	false	UncorrectedPriorActsInd
Undistributed Income PY	false	UndistributedIncomePYInd
Business Holdings	false	BusinessHoldingsInd
Jeopardy Investments	false	JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst	false	UncorrectedPYJeopardyInvstInd
Influence Legislation	false	InfluenceLegislationInd
Influence Election	false	InfluenceElectionInd
Grants To Individuals	false	GrantsToIndividualsInd
Grants To Organizations	false	GrantsToOrganizationsInd
Noncharitable Purpose	false	NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 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
Eleanor Patterson Clifford
PO Box 1072	Ross	CA	94957	Dir	1.0	$0	$0	$0
Elizabeth R Patterson
PO Box 1072	Ross	CA	94957	Pres, Dir, Treas	10.0	$0	$0	$0
William R Patterson
PO Box 1072	Ross	CA	94957	Sec, Dir	1.0	$0	$0	$0

Compensation Highest Paid Empl CompensationHighestPaidEmplGrp

Field	Value	IRS element (for citing)
Person	MS HEATHER BLACKIE	PersonNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 228	AddressLine1Txt
City	PEMBROKE	CityNm
State Abbreviation	ME	StateAbbreviationCd
ZIP	04666	ZIPCd

Field	Value	IRS element (for citing)
Title	FOUNDATION PERSON	TitleTxt
Average Hrs Per Wk Devoted To Pos	28.0	AverageHrsPerWkDevotedToPosRt
Compensation	$134,896	CompensationAmt
Employee Benefits	$6,242	EmployeeBenefitsAmt

Compensation Of Hghst Pd Cntrct CompensationOfHghstPdCntrctGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Service TypeServiceTypeTxt	CompensationCompensationAmt
Hall Capital Partners LLC
One Maritime Plaza 6th Floor	San Francisco	CA	94111	Investment Mgmt	$307,570
Foundation Source
55 Walls Drive Suite 302	Fairfield	CT	06824	Administrative	$84,525

Field	Value	IRS element (for citing)
Summary Of Direct Chrtbl Acty		SummaryOfDirectChrtblActyGrp
Sum Of Program Related Invst		SumOfProgramRelatedInvstGrp

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$12,497,543	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$3,100,984	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$77,708,590	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$93,307,117	TotalFMVOfUnusedAssetsAmt
Acquisition Indebtedness	$0	AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast	$93,307,117	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$1,399,607	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$91,907,510	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$4,595,376	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$4,595,376	MinimumInvestmentReturnAmt
Tax Based On Investment Income	$45,813	TaxBasedOnInvestmentIncomeAmt
Total Tax	$45,813	TotalTaxAmt
Distributable Before Adj	$4,549,563	DistributableBeforeAdjAmt
Distributable Before Ded	$4,549,563	DistributableBeforeDedAmt
Distributable As Adjusted	$4,549,563	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$7,046,592	ExpensesAndContributionsAmt
Program Related Invst Total	$0	ProgramRelatedInvstTotalAmt
Charitable Assets Acquis Paid	$0	CharitableAssetsAcquisPaidAmt
Set Aside Suitability Test	$0	SetAsideSuitabilityTestAmt
Set Aside Cash Distri Test	$0	SetAsideCashDistriTestAmt
Qualifying Distributions	$7,046,592	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$4,549,563	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5	$2,905,376	ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4	$2,137,189	ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3	$4,311,763	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2	$2,493,801	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$1,956,156	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$13,804,285	TotalExcessDistributionCyovAmt
Qualifying Distributions	$7,046,592	QualifyingDistributionsAmt
Applied To Current Year	$4,549,563	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$2,497,029	RemainingDistriFromCorpusAmt
Total Corpus	$16,301,314	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5	$2,905,376	ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr	$13,395,938	ExcessDistriCyovToNextYrAmt
Excess From Year4	$2,137,189	ExcessFromYear4Amt
Excess From Year3	$4,311,763	ExcessFromYear3Amt
Excess From Year2	$2,493,801	ExcessFromYear2Amt
Excess From Year1	$1,956,156	ExcessFromYear1Amt
Excess From Current Year	$2,497,029	ExcessFromCurrentYearAmt

Field	Value	IRS element (for citing)
Private Operating Foundations		PrivateOperatingFoundationsGrp

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Contributing Manager	Elizabeth R Patterson	ContributingManagerNm
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (26 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient RelationshipRecipientRelationshipTxt	Recipient Foundation StatusRecipientFoundationStatusTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
ACCOUNTABILITY COUNSEL
244 KEARNY ST FL 6	SAN FRANCISCO	CA	94108	N/A	PC	General & Unrestricted	$150,000
ADVENTURERS AND SCIENTISTS FOR CONSERVATION
214 E MENDENHALL ST STE 203	BOZEMAN	MT	59715	N/A	PC	Adventure Scientists Project Seed Fund	$300,000
CALIFORNIA ASSOC OF RESOURCE CONSERVATION DISTRICT
1017 L ST 556	SACRAMENTO	CA	95814	N/A	PC	Accelerating Climate Action in California: Scaling carbon SEQUESTRATION AND CLIMATE RESILIENCE ON WORKING LANDS	$300,000
CARBON CYCLE INSTITUTE
245 KENTUCKY ST	PETALUMA	CA	94952	N/A	PC	Accelerating Climate Action in California: Scaling Carbon Sequestration and Climate Resilience on Working Lands	$300,000
CAREMESSAGE
PO BOX 7307	SAN FRANCISCO	CA	94120	N/A	PC	SUPPORTING CAREMESSAGE'S EFFORTS TO ACHIEVE SELF-SUSTAINABILITY	$100,000
CENTER ON RURAL INNOVATION INC
2 QUECHEE RD	HARTLAND	VT	05048	N/A	PC	General & Unrestricted	$100,000
DAILY ACTS ORGANIZATION
PO BOX 293	PETALUMA	CA	94953	N/A	PC	Build water and climate resilient communities through three connected strategies: implementing practical, holistic landscape solutions; influencing climate and water policy; and spreading Daily Acts' message, model and approach to more communities	$200,000
EXTRAFOOD ORG
907 SIR FRANCIS DRAKE BLVD	KENTFIELD	CA	94904	N/A	PC	General & Unrestricted	$75,000
FIRST LOOK INSTITUTE INC
PO BOX 27442	WASHINGTON	DC	20038	N/A	PC	General & Unrestricted	$15
FIRST NATIONS DEVELOPMENT INSTITUTE
2432 MAIN ST FLOOR 2	LONGMONT	CO	80501	N/A	PC	California Tribal Fund	$175,206
FOODCORPS INC
1140 SE 7TH AVE STE 110	PORTLAND	OR	97214	N/A	PC	Connecting Kids to the Joy and Power of Food	$100,000
FOUNDATION FOR NATIONAL PROGRESS
222 SUTTER ST STE 600	SAN FRANCISCO	CA	94108	N/A	PC	General & Unrestricted	$250,000
KITCHEN TABLE ADVISORS
2150 ALLSTON WAY STE 320	BERKELEY	CA	94704	N/A	PC	Kitchen Table Advisors: Investing in the Next Generation of Regenerative Farms & Ranches	$250,000
MAD AGRICULTURE
728 PEARL ST	BOULDER	CO	80302	N/A	PC	LAUNCHING AND ESTABLISHING THE REGENERATIVE CATALYST FUND (RCF)	$200,000
OCCIDENTAL ARTS AND ECOLOGY CENTER
15290 COLEMAN VALLEY RD	OCCIDENTAL	CA	95465	N/A	PC	Beaver Coexistence and Restoration in California	$125,000
PBS FOUNDATION
1225 S CLARK ST	ARLINGTON	VA	22202	N/A	SO I	PBS Climate Initiative	$1,000,000
PEER HEALTH EXCHANGE INC
1423 BROADWAY 1059	OAKLAND	CA	94612	N/A	PC	PEER HEALTH EXCHANGE: BUILDING HEALTHIER COMMUNITIES WITH YOUNG PEOPLE	$166,667
POINT BLUE CONSERVATION SCIENCE
3820 CYPRESS DR STE 11	PETALUMA	CA	94954	N/A	PC	Unlocking Point Blue's Public/Private Partnerships to Dramatically Increase Conservation Impact	$400,000
PROTECT OUR WINTERS
1919 14TH ST STE 700	BOULDER	CO	80302	N/A	PC	General & Unrestricted	$25,000
REAL ORGANIC PROJECT INC
82 WILSON RD	EAST THETFORD	VT	05043	N/A	PC	General & Unrestricted	$100
SUMMER SEARCH
304 12TH ST STE 4A	OAKLAND	CA	94607	N/A	PC	Summer Search No Ceilings Campaign	$1,000,000
SUSTAINABLE CONSERVATION
98 BATTERY ST STE 302	SAN FRANCISCO	CA	94111	N/A	PC	Stewarding Soils and Watersheds Toward Water Resilience	$500,000
SUSTAINABLE ORGANIC INTEGRATED LIVELIHOODS
PO BOX 395	MOUNT PLEASANT	TX	75456	N/A	PC	EkoLakay: A Global Model for Safely Managed Sanitation in Fragile States	$200,000
THE CLIMATE CENTER
1275 4TH ST 191	SANTA ROSA	CA	95404	N/A	PC	Accelerating Climate Action in California: Scaling Up Natural Sequestration on Working Lands	$300,000
THE DRAPER RICHARDS KAPLAN FOUNDATION
1600 EL CAMINO REAL STE 155	MENLO PARK	CA	94025	N/A	PC	Draper Richards Kaplan Foundation Fund IV	$500,000
WILD FARM ALLIANCE
980 CARR AVE	AROMAS	CA	95004	N/A	PC	General Support	$10,000

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$6,726,988	TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Field	Value	IRS element (for citing)
Fees Contracts From Govt Ag		FeesContractsFromGovtAgGrp
Membership Dues And Assmnt		MembershipDuesAndAssmntGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$148,445	ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$541,969	ExclusionAmt

Field	Value	IRS element (for citing)
Net Rntl Incm Re Debt Fincd Prop		NetRntlIncmReDebtFincdPropGrp
Net Rntl Incm Re Not Debt Fincd Prop		NetRntlIncmReNotDebtFincdProp
Net Rental Income Personal Prop		NetRentalIncomePersonalPropGrp
Other Investment Income		OtherInvestmentIncomeGrp

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

Field	Value	IRS element (for citing)
Exclusion	18	ExclusionCd
Exclusion	$2,583,286	ExclusionAmt

Field	Value	IRS element (for citing)
Net Income Loss From Special Evt		NetIncomeLossFromSpecialEvtGrp
Gross Profit Loss Sls Of Invntry		GrossProfitLossSlsOfInvntryGrp

Other Revenue Described OtherRevenueDescribedGrp (3 entries)

DescDesc	ExclusionExclusionCd	ExclusionExclusionAmt
K-1 Inc/Loss	14	$65,427
INTEREST INCOME FROM NOTE RECEIVABLE	14	$6,793
INCOME FROM PFIC	14	$377,253

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Exclusion	$3,723,173	ExclusionAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$3,723,173	TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Field	Value	IRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO	false	TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO	false	TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets	false	SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO	false	PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets	false	RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements	false	ReimbursementArrangementsInd
Loans Or Loan Guarantees	false	LoansOrLoanGuaranteesInd
Performance Of Services Etc	false	PerformanceOfServicesEtcInd
Sharing Of Facilities Etc	false	SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO	false	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	Patterson Elizabeth R	ContributorPersonNm

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 1072	AddressLine1Txt
City	Ross	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94957	ZIPCd

Field	Value	IRS element (for citing)
Total Contributions	$3,200,000	TotalContributionsAmt
Person Contribution	Yes (X)	PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Field	Value	IRS element (for citing)
Category	Audit Fees	CategoryTxt
Amt	$73,475	Amt
Disbursements Charitable Prps	$73,475	DisbursementsCharitablePrpsAmt

Depreciation Schedule DepreciationSchedule

General Explanation Attachment GeneralExplanationAttachment

General Explanation GeneralExplanationGrp

Field	Value	IRS element (for citing)
Identifier	Form 926	IdentifierTxt
Form And Line Reference	Form 926	FormAndLineReferenceDesc
Medium Explanation	THE FOUNDATION HAS PREPARED THIS FORM TO THE BEST OF ITS ABILITY BASED ON THE LIMITED INFORMATION PROVIDED TO IT BY THE INVESTMENT ON WHICH THE FOUNDATION IS REPORTING AND ON THE BASIS OF HAVING RECEIVED NO INFORMATION TO THE CONTRARY. ANY MISSING OR INCOMPLETE INFORMATION IS DUE TO THE FOUNDATION'S INABILITY TO OBTAIN SUCH INFORMATION AND IS NOT A WILLFUL ATTEMPT TO WITHHOLD SUCH INFORMATION.	MediumExplanationTxt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (2 entries)

StockStockNm	EOY Book ValueEOYBookValueAmt	EOYFMVEOYFMVAmt
DODGE & COX INCOME FUND	$5,680,962	$5,298,126
TIAA-CREF CORE IMPACT BOND FUN	$7,065,531	$6,318,396

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp (27 entries)

Category Or ItemCategoryOrItemTxt	EOYFMVEOYFMVAmt	Book ValueBookValueAmt
ACACIA CONSERVATION FUND (OFFS	$14,784,852
ASIA ENVIRONMENTAL PARTNERS II	$616,295	$718,276
BIL, LTD	$4,255,233	$2,249,851
CORI INNOVATION FUND II, LP	$124,300	$131,240
FARALLON CAPITAL F5 INVESTORS	$11,993,827	$6,729,342
GALVANIZE INNOVATION & EXPANSI	$920,166	$842,749
GARDEN RIVER FORESTLANDS, LP	$69,465	$43,290
GENERATION IM GLOBAL EQUITY FU	$20,380,303	$4,355,556
GOLDENTREE MULTI-SECTOR CUSTOM	$5,358,895	$4,916,964
GOODFINCH FUND III, L.P	$1,533,824	$1,638,220
GOODFINCH FUND IV, LP	$1,600,035	$1,495,744
HEARTWOOD FORESTLAND REIT III,	$10,516
HUSTON TEXTILE COMPANY LLC	$210,000
INCLUSIVE CAPITAL PARTNERS SPR	$726,673
INHERENT ESG OPPORTUNITY OFFSH	$100,204	$118,610
INHERENT ESG OPPORTUNITY OFFSH	$103,690	$122,340
JUST CLIMATE CAF I (B) SCSP -	$280,708	$368,324
REACH II, L.P.	$790,436	$311,816
REACH III, L.P	$349,047	$318,226
REACH IV, LP	$116,234	$115,114
REBOUND TECHNOLOGIES SERIES A-	$118,712	$118,712
ROSE AFFORDABLE HOUSING PRESER	$1,111,582	$1,474,148
ROSE AFFORDABLE HOUSING PRESER	$202,686	$235,129
SLM PARTNERS INC	$112,000	$111,698
STEADFAST INTERNATIONAL LTD, C	$967,990	$405,145
STEADFAST INTERNATIONAL LTD, C	$10,080,736	$4,000,000
URTH ORGANIC CORPORATION	$249,970	$249,970

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (16 entries)

DescDesc	Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt	Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt	Net Investment IncomeNetInvestmentIncomeAmt
Administrative Fees	$84,525	$84,525
Cell Phone Expense	$698	$698
Digital Subscriptions	$733	$733
K-1 Exp CORI INNOVATION FUND I	$8,229		$8,229
K-1 Exp FARALLON CAPITAL F5 IN	$1,218		$1,218
K-1 Exp GALVANIZE INNOVATION &	$67,157		$67,141
K-1 Exp GARDEN RIVER FORESTLAN	$569		$569
K-1 Exp GOODFINCH FUND IV, LP	$9,098		$9,098
K-1 Exp REACH II, L.P.	$7,099		$7,099
K-1 Exp REACH III, L.P	$11,258		$11,258
K-1 Exp REACH IV, LP	$13,835		$13,835
K-1 Exp ROSE AFFORDABLE HOUSIN	$163		$163
Office Supplies	$530	$530
Payroll Processing Fees	$2,201	$2,201
Postage/Delivery Service	$517	$517
State or Local Filing Fees	$220	$220

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail (12 entries)

DescDesc	Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt	Net Investment IncomeNetInvestmentIncomeAmt
K-1 Inc/Loss CORI INNOVATION FUND II, LP	$1,969	$1,969
K-1 Inc/Loss GALVANIZE INNOVATION & EXPANSION FND	$617	$617
K-1 Inc/Loss GARDEN RIVER FORESTLANDS, LP	-$2,375	-$2,375
K-1 Inc/Loss GOODFINCH FUND III, L.P	$4,741	$4,741
K-1 Inc/Loss GOODFINCH FUND IV, LP	$54,776	$54,776
K-1 Inc/Loss REACH II, L.P.	$457	$457
K-1 Inc/Loss REACH III, L.P	$535	$535
K-1 Inc/Loss REACH IV, LP	$290	$290
K-1 Inc/Loss ROSE AFFORDABLE HOUSING PRESERVATION	$1,385	$1,385
K-1 Inc/Loss ROSE AFFORDABLE HOUSING PRESERVATION	$3,032	$3,032
Interest Income from Notes	$6,793	$6,793
Income from PFIC	$377,253	$377,253

Other Notes Loans Rcvbl Long Sch OtherNotesLoansRcvblLongSch

Other Notes Loans Rcvbl Long OtherNotesLoansRcvblLongGrp (2 entries)

Loan OriginalLoanOriginalAmt	Balance DueBalanceDueAmt	NoteNoteDt	Loan MaturityLoanMaturityDt	Repayment TermsRepaymentTermsTxt	InterestInterestRt	Security Provided BorrowerSecurityProvidedBorrowerTxt	Loan PurposeLoanPurposeTxt	Lender ConsiderationLenderConsiderationDesc
CREAM CO LLC
$250,000	$250,000	2023-02	2025-05	INTEREST ANNUAL PRINCIPAL MATURITY	5.	NONE	INVESTMENT	CASH 0 CASH 0
YUBA II FOREST RESILIENCE BOND LLC
$103,750	$309,569	2022-11	2027-11	DUE AT MATURITY	3.	NONE	INVESTMENT	CASH 0 CASH 0

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

Field	Value	IRS element (for citing)
Category	Investment Management Services	CategoryTxt
Amt	$308,684	Amt
Net Investment Income	$308,684	NetInvestmentIncomeAmt

Reasonable Cause Explanation ReasonableCauseExplanation

Field	Value	IRS element (for citing)
Explanation	We respectfully request that The Elizabeth R. & William J. Patterson Foundation's quarterly estimated taxes for taxable year ending December 31, 2024 be treated as timely and request that the $603 penalty indicated on Form 2220 be abated because the underpayment in Q4 was due to reasonable cause. Treasury Regulations Sec 301.6651-1(c)(1) defines reasonable by asking whether the taxpayer exercised ordinary business care and prudence. The Foundation exercised care and prudence in seeking a reputable firm knowledgeable about exempt organizations to calculate its quarterly estimates for tax period ending December 31, 2024. The firm was unable to reconcile the Foundation's accounts fully in order to calculate the necessary estimated tax payment for Q4 based on the annualization method. The underpayment was no fault of the foundation's and the firm is enhancing its procedures to improve its reconciliation process for future quarters. We believe that the underpayment was due to reasonable cause and in no way due to an intentional disregard for the rules, and respectfully request that no 2220 penalty be assessed.	ExplanationTxt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

Field	Value	IRS element (for citing)
Category	990-PF Estimated Tax for 2024	CategoryTxt
Amt	$14,100	Amt