PH FOUNDATION: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: PH FOUNDATION (EIN 47-2373023)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-11-15
IRS object ID: 202513199349100331
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
Depreciation Schedule
General Explanation Attachment
Investments Corp Stock Schedule
Investments Other Schedule2
Land Etc Schedule2
Legal Fees Schedule
Other Assets Schedule
Other Decreases Schedule
Other Expenses Schedule
Other Income Schedule2
Other Increases Schedule
Other Liabilities Schedule
Other Professional Fees Schedule
Taxes Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-11-15T11:14:11-06:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	994784861	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BLUE SPHERE TAX INC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1655 N MAIN STREET SUITE 350	AddressLine1Txt
City	WALNUT CREEK	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94596	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	472373023	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	PH FOUNDATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	PHFO	BusinessNameControlTxt
Phone	5108597931	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 5298	AddressLine1Txt
City	BERKELEY	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94705	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	CHRISTINA J PEHL	PersonNm
Person Title	TRUSTEE	PersonTitleTxt
Phone	5108597931	PhoneNum
Signature	2025-11-13	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	KAREN E WILSON	PreparerPersonNm
PTIN	P00449883	PTIN
Phone	9255045455	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	$25,262,725	FMVAssetsEOYAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Schedule B Not Required	Yes (X)	ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss	$1,032	InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm	$1,032	InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss	$235,268	DividendsRevAndExpnssAmt
Dividends Net Invst Incm	$235,268	DividendsNetInvstIncmAmt
Gross Rents Rev And Expnss	$1,020	GrossRentsRevAndExpnssAmt
Net Rental Income Or Loss	$1,020	NetRentalIncomeOrLossAmt
Net Gain Sale Ast Rev And Expnss	$667,737	NetGainSaleAstRevAndExpnssAmt
Gross Sales Price	$2,275,204	GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm	$667,737	CapGainNetIncmNetInvstIncmAmt
Other Income Rev And Expnss	$881	OtherIncomeRevAndExpnssAmt
Other Income Net Invst Incm	$0	OtherIncomeNetInvstIncmAmt
Total Rev And Expnss	$905,938	TotalRevAndExpnssAmt
Total Net Invst Incm	$904,037	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
Legal Fees Rev And Expnss	$11,153	LegalFeesRevAndExpnssAmt
Legal Fees Net Invst Incm	$0	LegalFeesNetInvstIncmAmt
Legal Fees Dsbrs Chrtbl	$11,153	LegalFeesDsbrsChrtblAmt
Accounting Fees Rev And Expnss	$15,500	AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm	$0	AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps	$15,500	AccountingFeesChrtblPrpsAmt
Other Prof Fees Rev And Expnss	$18,415	OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm	$0	OtherProfFeesNetInvstIncmAmt
Other Prof Fees Dsbrs Chrtbl	$18,415	OtherProfFeesDsbrsChrtblAmt
Taxes Rev And Expnss	$78,898	TaxesRevAndExpnssAmt
Taxes Net Invst Incm	$11,630	TaxesNetInvstIncmAmt
Taxes Dsbrs Chrtbl	$54,864	TaxesDsbrsChrtblAmt
Deprec And Dpltn Rev And Expnss	$78,667	DeprecAndDpltnRevAndExpnssAmt
Deprec And Dpltn Net Invst Incm	$0	DeprecAndDpltnNetInvstIncmAmt
Trav Conf Meeting Rev And Expnss	$1,108	TravConfMeetingRevAndExpnssAmt
Trav Conf Meeting Net Invst Incm	$0	TravConfMeetingNetInvstIncmAmt
Trav Conf Meeting Dsbrs Chrtbl	$1,108	TravConfMeetingDsbrsChrtblAmt
Other Expenses Rev And Expnss	$281,823	OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm	$5	OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl	$281,818	OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss	$485,564	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$11,635	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$382,858	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$2,038,414	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$2,038,414	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$2,523,978	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$11,635	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$2,421,272	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	-$1,618,040	ExcessRevenueOverExpensesAmt
Net Investment Income	$892,402	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Sav And Temp Cash Invst BOY	$1,172,751	SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY	$565,027	SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV	$565,027	SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY	$3,853,130	CorporateStockBOYAmt
Corporate Stock EOY	$4,455,436	CorporateStockEOYAmt
Corporate Stock EOYFMV	$4,455,436	CorporateStockEOYFMVAmt
Other Investments BOY	$9,184,811	OtherInvestmentsBOYAmt
Other Investments EOY	$9,495,289	OtherInvestmentsEOYAmt
Other Investments EOYFMV	$9,495,289	OtherInvestmentsEOYFMVAmt
Land Bldg Equip Cost Or Other Bss	$11,006,885	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$271,424	LandBldgEquipAccumDeprecAmt
Land BOY	$12,060,851	LandBOYAmt
Land EOY	$10,735,461	LandEOYAmt
Land EOYFMV	$10,735,461	LandEOYFMVAmt
Other Assets BOY	$107,713	OtherAssetsBOYAmt
Other Assets EOY	$11,512	OtherAssetsEOYAmt
Other Assets EOYFMV	$11,512	OtherAssetsEOYFMVAmt
Total Assets BOY	$26,379,256	TotalAssetsBOYAmt
Total Assets EOY	$25,262,725	TotalAssetsEOYAmt
Total Assets EOYFMV	$25,262,725	TotalAssetsEOYFMVAmt
Accounts Payable BOY	$21,807	AccountsPayableBOYAmt
Accounts Payable EOY	$6,601	AccountsPayableEOYAmt
Other Liabilities BOY	$5,000	OtherLiabilitiesBOYAmt
Other Liabilities EOY	$14,000	OtherLiabilitiesEOYAmt
Total Liabilities BOY	$26,807	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$20,601	TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind
Capital Stock BOY	$0	CapitalStockBOYAmt
Capital Stock EOY	$0	CapitalStockEOYAmt
Additional Paid In Capital BOY	$0	AdditionalPaidInCapitalBOYAmt
Additional Paid In Capital EOY	$0	AdditionalPaidInCapitalEOYAmt
Retained Earning BOY	$26,352,449	RetainedEarningBOYAmt
Retained Earning EOY	$25,242,124	RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY	$26,352,449	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$25,242,124	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$26,379,256	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$25,262,725	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$26,352,449	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	-$1,618,040	ExcessRevenueOverExpensesAmt
Other Increases	$832,694	OtherIncreasesAmt
Subtotal	$25,567,103	SubtotalAmt
Other Decreases	$324,979	OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY	$25,242,124	TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (7 entries)

PropertyPropertyDesc	How AcquiredHowAcquiredCd	AcquiredAcquiredDt	SoldSoldDt	Gross Sales PriceGrossSalesPriceAmt	Cost Or Other BasisCostOrOtherBasisAmt	Gain Or LossGainOrLossAmt	Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
1,000 SH APPLE INC.	P	2013-03-07	2024-06-24	$207,700	$15,254	$192,446	$192,446
15,900 SH COHEN & STEERS INTERNATIONAL	P	2023-01-01	2024-11-06	$136,744	$172,668	-$35,924	-$35,924
1,072 SH COHEN & STEERS INTERNATIONAL	P	2024-01-01	2024-11-06	$9,224	$11,647	-$2,423	-$2,423
CAPITAL GAIN DIVIDENDS	P	2023-01-01	2024-12-31	$342,647		$342,647	$342,647
893 SH APPLE INC	P	2013-03-07	2024-11-06	$198,755	$13,622	$185,133	$185,133
20,945 SH COHEN & STEERS INTERNATIONAL	P	2011-12-07	2024-11-06	$180,134	$194,276	-$14,142	-$14,142
10929 HIGHWAY 26, KINNEAR, WY 82516 - DONATED PROPERTY, NO CONSIDERATION REC	P	2021-08-01	2024-12-16	$1,200,000	$1,200,000	$0	$0

Field	Value	IRS element (for citing)
Capital Gain Net Income	$667,737	CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$12,404	InvestmentIncomeExciseTaxAmt
Tax Under Section511	$0	TaxUnderSection511Amt
Subtotal	$12,404	SubtotalAmt
Subtitle A Tax	$0	SubtitleATaxAmt
Tax Based On Investment Income	$12,404	TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx	$8,896	EstimatedPlusOvpmtIncmTxAmt
Exempt Frgn Org Tax Wthld At Srce	$0	ExemptFrgnOrgTaxWthldAtSrceAmt
Extsn Request Income Tax Paid	$14,000	ExtsnRequestIncomeTaxPaidAmt
Backup Withholding Withheld	$0	BackupWithholdingWithheldAmt
Total Payments And Credits	$22,896	TotalPaymentsAndCreditsAmt
Es Penalty	$0	EsPenaltyAmt
Overpayment	$10,492	OverpaymentAmt
Applied To ES Tax	$10,492	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	0	UnrelatedBusIncmOverLimitInd
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	Yes (1)	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	CHRISTINA PEHL	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	5108597931	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 5298	AddressLine1Txt
City	BERKELEY	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94705	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
CHRISTINA PEHL
400 E BUCK MOUNTAIN ROAD	JACKSON	WY	83001	TRUSTEE	2.00	$0	$0	$0
MARK HEADLEY
400 E BUCK MOUNTAIN ROAD	JACKSON	WY	83001	TRUSTEE	2.00	$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

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

Field	Value	IRS element (for citing)
Description1	LAND AND WILDLIFE CONSERVATION, IMPROVEMENTS, PROGRAMS, AND PAYROLL	Description1Txt
Expenses1	$601,808	Expenses1Amt

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	$13,745,848	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$770,979	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$14,516,827	TotalFMVOfUnusedAssetsAmt
Reduction Claimed	$0	ReductionClaimedAmt
Acquisition Indebtedness	$0	AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast	$14,516,827	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$217,752	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$14,299,075	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$714,954	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$714,954	MinimumInvestmentReturnAmt
Tax Based On Investment Income	$12,404	TaxBasedOnInvestmentIncomeAmt
Total Tax	$12,404	TotalTaxAmt
Distributable Before Adj	$702,550	DistributableBeforeAdjAmt
Recoveries Qualfied Distri	$0	RecoveriesQualfiedDistriAmt
Distributable Before Ded	$702,550	DistributableBeforeDedAmt
Deduction From Distributable	$0	DeductionFromDistributableAmt
Distributable As Adjusted	$702,550	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$2,421,272	ExpensesAndContributionsAmt
Program Related Invst Total	$0	ProgramRelatedInvstTotalAmt
Charitable Assets Acquis Paid	$218,950	CharitableAssetsAcquisPaidAmt
Qualifying Distributions	$2,640,222	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$702,550	DistributableAsAdjustedAmt
Undistributed Income PY	$0	UndistributedIncomePYAmt
Total For Prior Years	$0	TotalForPriorYearsAmt
Excess Distribution Cyov Yr3	$3,732,380	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2	$287,058	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$498,270	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$4,517,708	TotalExcessDistributionCyovAmt
Qualifying Distributions	$2,640,222	QualifyingDistributionsAmt
Applied To Year1	$0	AppliedToYear1Amt
Applied To Prior Years	$0	AppliedToPriorYearsAmt
Treated As Distri From Corpus	$0	TreatedAsDistriFromCorpusAmt
Applied To Current Year	$702,550	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$1,937,672	RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus	$0	ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY	$0	ExcessDistributionCyovAppCYAmt
Total Corpus	$6,455,380	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	$6,455,380	ExcessDistriCyovToNextYrAmt
Excess From Year3	$3,732,380	ExcessFromYear3Amt
Excess From Year2	$287,058	ExcessFromYear2Amt
Excess From Year1	$498,270	ExcessFromYear1Amt
Excess From Current Year	$1,937,672	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Contributing Manager	CHRISTINA PEHL	ContributingManagerNm
Contributing Manager	MARK HEADLEY	ContributingManagerNm
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (9 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient RelationshipRecipientRelationshipTxt	Recipient Foundation StatusRecipientFoundationStatusTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
THE AMERICAN INDEPENDENT FOUNDATION
800 MAINE AVENUE SW SUITE 500	WASHINGTON	DC	20024	N/A	PC	PROGRAM SUPPORT	$100,000
WEST BERKELEY FOUNDATION FOR COMMUNITY
1111 ADDISON STREET	BERKELEY	CA	94702	N/A	PC	PROGRAM SUPPORT	$110,000
WIND RIVER TRIBAL BUFFALO INITIATIVE
PO BOX 14	KINNEAR	WY	82516	N/A	PC	PROGRAM SUPPORT - SEE ATTACHED APPRAISAL	$1,200,000
WIND RIVER TRIBAL BUFFALO INITIATIVE
PO BOX 14	KINNEAR	WY	82516	N/A	PC	PROGRAM SUPPORT	$164
BREAST CANCER PREVENTION PARTNERS
1388 SUTTER STREET STE 901	SAN FRANCISCO	CA	94109	N/A	PC	PROGRAM SUPPORT	$34,250
CONSERVATION LANDS FOUNDATION
835 E 2ND AVE SUITE 314	DURANGO	CO	81301	N/A	PC	PROGRAM SUPPORT	$400,000
NATIONAL PARK FOUNDATION
1500 K STREET NW SUITE 700	WASHINGTON	DC	20005	N/A	PC	NEZ PERCE YOUTH SERVICE CORPS PROGRAM, WEETESPEME STEWARDSHIP PROGRAM	$50,000
GRAND TETON NATIONAL PARK FOUNDATION
PO BOX 249	MOOSE	WY	83012	N/A	PC	PROGRAM SUPPORT	$75,000
EQUAL JUSTICE WORKS
1730 M STREET NW SUITE 800	WASHINGTON	DC	20036	N/A	PC	FELLOWSHIP PROGRAM	$69,000

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$2,038,414	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	$1,032	ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$235,268	ExclusionAmt

Net Rntl Incm Re Not Debt Fincd Prop NetRntlIncmReNotDebtFincdProp

Field	Value	IRS element (for citing)
Exclusion	16	ExclusionCd
Exclusion	$1,020	ExclusionAmt

Other Investment Income OtherInvestmentIncomeGrp

Field	Value	IRS element (for citing)
Exclusion	01	ExclusionCd
Exclusion	$881	ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

Field	Value	IRS element (for citing)
Exclusion	18	ExclusionCd
Exclusion	$667,737	ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Unrelated Business Taxbl Incm	$0	UnrelatedBusinessTaxblIncmAmt
Exclusion	$905,938	ExclusionAmt
Related Or Exempt Function Incm	$0	RelatedOrExemptFunctionIncmAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$905,938	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	CategoryTxt
Amt	$15,500	Amt
Net Investment Income	$0	NetInvestmentIncomeAmt
Disbursements Charitable Prps	$15,500	DisbursementsCharitablePrpsAmt

Depreciation Schedule DepreciationSchedule

Depreciation Property DepreciationPropertyGrp (32 entries)

PropertyPropertyDesc	AcquiredAcquiredDt	Cost Or Other BasisCostOrOtherBasisAmt	Prior Year DepreciationPriorYearDepreciationAmt	Computation MethodComputationMethodTxt	LifeLifeRt	Current Year ExpenseCurrentYearExpenseAmt	Net Investment IncomeNetInvestmentIncomeAmt
SAMPSON CREEK BARN	2019-01-01	$48,490	$12,125	SL	20.000000000000	$2,425	$0
UTILITIES	2018-08-01	$8,165	$2,947	SL	15.000000000000	$544	$0
STORAGE CONTAINER	2017-12-20	$7,500	$6,426	SL	7.000000000000	$1,071	$0
BUCK AND RAIL CATTLE ENCLOSURE FENCE	2017-10-20	$3,500	$1,437	SL	15.000000000000	$233	$0
FENCING (DEPOSIT)	2018-01-24	$48,720	$19,217	SL	15.000000000000	$3,248	$0
LAND	2016-05-31	$6,600,000		L		$0	$0
SAMPSON CREEK BARN	2019-01-01	$242,559	$60,640	SL	20.000000000000	$12,128	$0
FENCING (BALANCE)	2018-01-24	$48,720	$19,217	SL	15.000000000000	$3,248	$0
BUCK AND RAIL AROUND SPRING	2018-02-28	$3,600	$1,400	SL	15.000000000000	$240	$0
UTILITIES	2018-08-07	$1,609	$580	SL	15.000000000000	$107	$0
UTILITIES	2018-04-24	$1,445	$544	SL	15.000000000000	$96	$0
SAMPSON CREEK BARN	2020-01-01	$276,326	$55,264	SL	20.000000000000	$13,816	$0
WATER PUMP SYSTEM	2020-05-26	$3,096	$738	SL	15.000000000000	$206	$0
LAND	2020-10-02	$120,000		L		$0	$0
SAMPSON CREEK OUTBUILDING PHASE 1	2022-06-15	$17,834	$1,412	SL	20.000000000000	$892	$0
LAND - MORTON	2021-08-01	$1,200,000		L		$0	$0
FIELD IMPROVEMENTS	2021-12-13	$43,008	$5,973	SL	15.000000000000	$2,628	$0
FENCING	2021-12-31	$56,676	$7,556	SL	15.000000000000	$3,464	$0
LAND - CROW CREEK	2021-10-28	$3,200,000		L		$0	$0
HVAC: BARN IMPROVEMENT	2022-08-02	$7,863	$557	SL	20.000000000000	$393	$0
SAMPSON CREEK OUTBUILDING PHASE 2	2022-06-15	$47,340	$3,748	SL	20.000000000000	$2,367	$0
FENCING	2022-06-01	$5,800	$613	SL	15.000000000000	$387	$0
SEED STORAGE CONTAINER	2023-01-01	$6,648	$950	SL	7.000000000000	$950	$0
FIELD IMPROVEMENTS	2022-08-08	$193,235	$18,250	SL	15.000000000000	$11,809	$0
FENCING	2022-04-26	$23,649	$2,628	SL	15.000000000000	$1,445	$0
ELECTRICAL INFRASTRUCTURE	2022-01-03	$3,549	$474	SL	15.000000000000	$217	$0
BUFFALO TRAILER	2022-06-30	$50,513	$15,154	SL	5.000000000000	$10,103	$0
2019 POLARIS RANGER	2022-04-25	$26,000	$8,667	SL	5.000000000000	$5,200	$0
SHALE CITY GATE PERIMETER FENCE	2023-01-09	$8,307	$554	SL	15.000000000000	$554	$0
2 BISON (FOR BREEDING)	2023-11-09	$3,900	$130	SL	5.000000000000	$780	$0
SAMPSON CREEK AWNINGS	2024-10-29	$13,950		SL	20.000000000000	$116	$0
MEIER INHOLDING	2024-03-04	$205,000		L		$0	$0

General Explanation Attachment GeneralExplanationAttachment

General Explanation GeneralExplanationGrp

Field	Value	IRS element (for citing)
Identifier	SCHEDULE OF CONTROLLED ENTITY	IdentifierTxt
Form And Line Reference	PART VI-A, QUESTION 11	FormAndLineReferenceDesc
Medium Explanation	CONTROLLED ENTITIES:NAME: ANNA MAE ROSS, LLC ADDRESS: PO BOX 5298, BERKELEY CA 94705 EIN: 81-4336258OREGON REGISTRY NUMBER: 1140591-99NOT AN EXCESS BUSINESS HOLDINGNAME: CHARLES SELBERG INSTITUTE, LLC ADDRESS: PO BOX 5298, BERKELEY CA 94705 EIN: 47-3506154OREGON REGISTRY NUMBER: 1098810-94NOT AN EXCESS BUSINESS HOLDINGNAME: SARAH ANNE BURR, LLC ADDRESS: PO BOX 5298, BERKELEY CA 94705EIN: 87-1514527 WYOMING FILING IDENTIFICATION NUMBER: 2021-001009932NOT AN EXCESS BUSINESS HOLDING	MediumExplanationTxt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

Field	Value	IRS element (for citing)
Stock	CORPORATE STOCK	StockNm
EOY Book Value	$4,455,436	EOYBookValueAmt
EOYFMV	$4,455,436	EOYFMVAmt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

Field	Value	IRS element (for citing)
Category Or Item	MUTUAL FUNDS	CategoryOrItemTxt
Listed At Cost Or FMV	FMV	ListedAtCostOrFMVCd
Book Value	$9,495,289	BookValueAmt
EOYFMV	$9,495,289	EOYFMVAmt

Land Etc Schedule2 LandEtcSchedule2

Land Etc LandEtcGrp (26 entries)

Category Or ItemCategoryOrItemTxt	Cost Or Other BasisCostOrOtherBasisAmt	Accumulated DepreciationAccumulatedDepreciationAmt	Book ValueBookValueAmt
SAMPSON CREEK BARN	$48,490	$14,550	$33,940
UTILITIES	$8,165	$3,491	$4,674
STORAGE CONTAINER	$7,500	$7,497	$3
BUCK AND RAIL CATTLE ENCLOSURE FENCE	$3,500	$1,670	$1,830
FENCING (DEPOSIT)	$48,720	$22,465	$26,255
LAND	$6,600,000	$0	$6,600,000
SAMPSON CREEK BARN	$242,559	$72,768	$169,791
FENCING (BALANCE)	$48,720	$22,465	$26,255
BUCK AND RAIL AROUND SPRING	$3,600	$1,640	$1,960
UTILITIES	$1,609	$687	$922
UTILITIES	$1,445	$640	$805
SAMPSON CREEK BARN	$276,326	$69,080	$207,246
WATER PUMP SYSTEM	$3,096	$944	$2,152
LAND	$120,000	$0	$120,000
SAMPSON CREEK OUTBUILDING PHASE 1	$17,834	$2,304	$15,530
LAND - CROW CREEK	$3,200,000	$0	$3,200,000
HVAC: BARN IMPROVEMENT	$7,863	$950	$6,913
SAMPSON CREEK OUTBUILDING PHASE 2	$47,340	$6,115	$41,225
FENCING	$5,800	$1,000	$4,800
SEED STORAGE CONTAINER	$6,648	$1,900	$4,748
BUFFALO TRAILER	$50,513	$25,257	$25,256
2019 POLARIS RANGER	$26,000	$13,867	$12,133
SHALE CITY GATE PERIMETER FENCE	$8,307	$1,108	$7,199
2 BISON (FOR BREEDING)	$3,900	$910	$2,990
SAMPSON CREEK AWNINGS	$13,950	$116	$13,834
MEIER INHOLDING	$205,000	$0	$205,000

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

Field	Value	IRS element (for citing)
Category	LEGAL	CategoryTxt
Legal Fees	$11,153	LegalFeesAmt
Net Investment Income	$0	NetInvestmentIncomeAmt
Disbursements Charitable Prps	$11,153	DisbursementsCharitablePrpsAmt

Other Assets Schedule OtherAssetsSchedule

Other Assets Schedule OtherAssetsScheduleGrp (4 entries)

DescDesc	BOY Book ValueBOYBookValueAmt	EOY Book ValueEOYBookValueAmt	EOYFMVEOYFMVAmt
PREPAID EXPENSES	$1,366	$0	$0
PREPAID FEDERAL TAX	$5,896	$10,492	$10,492
DEPOSIT	$100,000	$0	$0
REIMBURSEMENTS	$451	$1,020	$1,020

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail (2 entries)

DescDesc	AmtAmt
REALIZED GAIN/LOSS - FMV ADJUSTMENT	$59,306
DONATED LAND - FMV ADJUSTMENT	$265,673

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (9 entries)

DescDesc	Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt	Net Investment IncomeNetInvestmentIncomeAmt	Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt
COMPENSATION AND BENEFITS	$196,829	$0	$196,829
CONSERVATION EXPENSES	$335	$0	$335
BANK SERVICE CHARGES	$5	$5	$0
INSURANCE EXPENSE	$33,818	$0	$33,818
LICENSES & FEES	$419	$0	$419
OFFICE EXPENSES	$27,400	$0	$27,400
OTHER EXPENSES	$9,737	$0	$9,737
REPAIRS AND MAINTENANCE	$7,069	$0	$7,069
OPERATIONAL SUPPLIES	$6,211	$0	$6,211

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail

Field	Value	IRS element (for citing)
Desc	OTHER INCOME	Desc
Revenue And Expenses Per Books	$881	RevenueAndExpensesPerBooksAmt
Net Investment Income	$0	NetInvestmentIncomeAmt
Adjusted Net Income	$881	AdjustedNetIncomeAmt

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

Field	Value	IRS element (for citing)
Desc	CURRENT YEAR UNREALIZED GAIN/LOSS	Desc
Amt	$832,694	Amt

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities Detail OtherLiabilitiesDetail

Field	Value	IRS element (for citing)
Desc	FEDERAL TAX PAYABLE	Desc
BOY Book Value	$5,000	BOYBookValueAmt
EOY Book Value	$14,000	EOYBookValueAmt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

Field	Value	IRS element (for citing)
Category	OTHER PROFESSIONAL FEES	CategoryTxt
Amt	$18,415	Amt
Net Investment Income	$0	NetInvestmentIncomeAmt
Disbursements Charitable Prps	$18,415	DisbursementsCharitablePrpsAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (3 entries)

CategoryCategoryTxt	AmtAmt	Net Investment IncomeNetInvestmentIncomeAmt	Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt
FOREIGN TAX	$11,630	$11,630	$0
PROPERTY TAX	$54,864	$0	$54,864
FEDERAL TAX	$12,404	$0	$0