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SANDLER FOUNDATION: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
SANDLER FOUNDATION (EIN 47-6694022)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-05-09
IRS object ID
202501299349100615
Schema version
2024v5.1
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 ReturnHeader

FieldValueIRS element (for citing)
Return2025-05-09T07:53:50-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN390758449PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WIPFLI LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12000 TOWN CENTER SUITE 1800AddressLine1Txt
CitySOUTHFIELDCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48075ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN476694022EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SANDLER FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSANDBusinessNameControlTxt
Phone2484046190PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1248 WESTBOURNE DRIVEAddressLine1Txt
CityBLOOMFIELD HILLSCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48301ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGREG SANDLERPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone2484046190PhoneNum
Signature2025-05-08SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTIM P FINERTYPreparerPersonNm
PTINP00236998PTIN
Phone2482088860PhoneNum
Preparation2025-05-07PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$670,505FMVAssetsEOYAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$5,244DividendsRevAndExpnssAmt
Dividends Net Invst Incm$5,244DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$463,839NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$677,549GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$463,839CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$469,083TotalRevAndExpnssAmt
Total Net Invst Incm$469,083TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Net Invst Incm$0CompOfcrDirTrstNetInvstIncmAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl$0CompOfcrDirTrstDsbrsChrtblAmt
Other Prof Fees Rev And Expnss$3,214OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$3,214OtherProfFeesNetInvstIncmAmt
Other Prof Fees Dsbrs Chrtbl$0OtherProfFeesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$3,214TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$3,214TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$19,500ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$19,500ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$22,714TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$3,214TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$19,500TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$446,369ExcessRevenueOverExpensesAmt
Net Investment Income$465,869NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$4,833CashBOYAmt
Cash EOY$12,642CashEOYAmt
Cash EOYFMV$12,642CashEOYFMVAmt
Corporate Stock BOY$244,500CorporateStockBOYAmt
Corporate Stock EOY$150,477CorporateStockEOYAmt
Corporate Stock EOYFMV$158,648CorporateStockEOYFMVAmt
Other Investments BOY$10,041OtherInvestmentsBOYAmt
Other Investments EOY$488,949OtherInvestmentsEOYAmt
Other Investments EOYFMV$499,215OtherInvestmentsEOYFMVAmt
Total Assets BOY$259,374TotalAssetsBOYAmt
Total Assets EOY$652,068TotalAssetsEOYAmt
Total Assets EOYFMV$670,505TotalAssetsEOYFMVAmt
Grants Payable EOY$5,000GrantsPayableEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$5,000TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$0CapitalStockBOYAmt
Capital Stock EOY$0CapitalStockEOYAmt
Additional Paid In Capital BOY$0AdditionalPaidInCapitalBOYAmt
Additional Paid In Capital EOY$0AdditionalPaidInCapitalEOYAmt
Retained Earning BOY$259,374RetainedEarningBOYAmt
Retained Earning EOY$647,068RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$259,374TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$647,068TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$259,374TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$652,068TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$259,374TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$446,369ExcessRevenueOverExpensesAmt
Other Increases$0OtherIncreasesAmt
Subtotal$705,743SubtotalAmt
Other Decreases$58,675OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$647,068TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
PropertyPUBLICLY TRADED SECURITIESPropertyDesc
How AcquiredPHowAcquiredCd
Gross Sales Price$677,549GrossSalesPriceAmt
Cost Or Other Basis$213,710CostOrOtherBasisAmt
Gain Or Loss$463,839GainOrLossAmt
Gains Minus Excess Or Losses$463,839GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income$463,839CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$6,476InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$6,476SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$6,476TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$0EstimatedPlusOvpmtIncmTxAmt
Exempt Frgn Org Tax Wthld At Srce$0ExemptFrgnOrgTaxWthldAtSrceAmt
Extsn Request Income Tax Paid$0ExtsnRequestIncomeTaxPaidAmt
Backup Withholding Withheld$0BackupWithholdingWithheldAmt
Total Payments And Credits$0TotalPaymentsAndCreditsAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$196EsPenaltyAmt
Tax Due$6,672TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political Acty0LegislativePoliticalActyInd
More Than100 Spent0MoreThan100SpentInd
Form1120 POL Filed0Form1120POLFiledInd
Section4955 Organization Tax$0Section4955OrganizationTaxAmt
Section4955 Managers Tax$0Section4955ManagersTaxAmt
Tax Reimbursed$0TaxReimbursedAmt
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws0ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (1)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (1)AtLeast5000InAssetsInd
Org Report Or Register StateMIOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (1)Form990PFFiledWithAttyGenInd
Private Operating Foundation0PrivateOperatingFoundationInd
New Substantial Contributors0NewSubstantialContributorsInd
Own Controlled Entity0OwnControlledEntityInd
Donor Advised Fund0DonorAdvisedFundInd
Comply With Public Insp RqrYes (1)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksGREG SANDLERIndividualWithBooksNm
Phone2484046190PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line12486 POND VALLEE DRAddressLine1Txt
CityOAKLANDCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48363ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts Question0ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified Prsn0SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn0BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn0FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn0PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn0TransferAstDisqualifiedPrsnInd
Payment To Government Official0PaymentToGovernmentOfficialInd
Uncorrected Prior Acts0UncorrectedPriorActsInd
Undistributed Income PY0UndistributedIncomePYInd
Business Holdings0BusinessHoldingsInd
Jeopardy Investments0JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst0UncorrectedPYJeopardyInvstInd
Influence Legislation0InfluenceLegislationInd
Influence Election0InfluenceElectionInd
Grants To Individuals0GrantsToIndividualsInd
Grants To Organizations0GrantsToOrganizationsInd
Noncharitable Purpose0NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonGREG SANDLERPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12486 POND VALLEE DRIVEAddressLine1Txt
CityOAKLANDCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48363ZIPCd
FieldValueIRS element (for citing)
TitleTRUSTEETitleTxt
Average Hrs Per Wk Devoted To Pos1.00AverageHrsPerWkDevotedToPosRt
Compensation$0CompensationAmt
Employee Benefit Program$0EmployeeBenefitProgramAmt
Expense Account Other Allwnc$0ExpenseAccountOtherAllwncAmt
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k0OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt
Contractor Paid Over50k0ContractorPaidOver50kCnt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$636,472AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$17,227AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$653,699TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$653,699AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$9,805CashDeemedCharitableAmt
Net Vl Noncharitable Assets$643,894NetVlNoncharitableAssetsAmt
Minimum Investment Return$32,195MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$32,195MinimumInvestmentReturnAmt
Tax Based On Investment Income$6,476TaxBasedOnInvestmentIncomeAmt
Total Tax$6,476TotalTaxAmt
Distributable Before Adj$25,719DistributableBeforeAdjAmt
Recoveries Qualfied Distri$0RecoveriesQualfiedDistriAmt
Distributable Before Ded$25,719DistributableBeforeDedAmt
Deduction From Distributable$0DeductionFromDistributableAmt
Distributable As Adjusted$25,719DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$19,500ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Qualifying Distributions$19,500QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$25,719DistributableAsAdjustedAmt
Undistributed Income PY$19,098UndistributedIncomePYAmt
Total For Prior Years$0TotalForPriorYearsAmt
Total Excess Distribution Cyov$0TotalExcessDistributionCyovAmt
Qualifying Distributions$19,500QualifyingDistributionsAmt
Applied To Year1$19,098AppliedToYear1Amt
Applied To Prior Years$0AppliedToPriorYearsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$402AppliedToCurrentYearAmt
Remaining Distri From Corpus$0RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus$0ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$0ExcessDistributionCyovAppCYAmt
Total Corpus$0TotalCorpusAmt
Prior Year Undistributed Incm$0PriorYearUndistributedIncmAmt
Prior Year Deficiency Or Tax$0PriorYearDeficiencyOrTaxAmt
Taxable1$0Taxable1Amt
Taxable2$0Taxable2Amt
Undistributed Income CY$25,317UndistributedIncomeCYAmt
Corpus Distri170b1 E Or4942g3$0CorpusDistri170b1EOr4942g3Amt
Excess Distri Cyov From Yr5$0ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$0ExcessDistriCyovToNextYrAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (6 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
HILLSDALE COLLEGE
33 E COLLEGE STHILLSDALEMI49242NONEPUBLIC CHARITYGENERAL SUPPORT$5,000
MICHIGAN HUMANE SOCIETY DBA MICHIGAN HUMANE
2937 E GRAND BOULEVARD 800BINGHAM FARMSMI48025NONEPUBLIC CHARITYGENERAL SUPPORT$2,000
MICHIGAN PARALYZED VETERANS OF AMERICA
46701 COMMERCE CENTER DRIVEPLYMOUTHMI48170NONEPUBLIC CHARITYGENERAL SUPPORT$5,000
PATRIOT WEEK INC
PO BOX 7590BLOOMFIELD HILLSMI48302NONEPUBLIC CHARITYGENERAL SUPPORT$5,000
PRAGER UNIVERSITY FOUNDATION
15021 VENTURA BOULEVARD 552SHERMAN OAKSCA91403NONEPUBLIC CHARITYGENERAL SUPPORT$2,000
PROJECT K9 HERO
309 BEAR PEN ROADWHITWELLTN37397NONEPUBLIC CHARITYGENERAL SUPPORT$500
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$19,500TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut$0TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$5,244ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$463,839ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Unrelated Business Taxbl Incm$0UnrelatedBusinessTaxblIncmAmt
Exclusion$469,083ExclusionAmt
Related Or Exempt Function Incm$0RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$469,083TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO0TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO0TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets0SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO0PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets0RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements0ReimbursementArrangementsInd
Loans Or Loan Guarantees0LoansOrLoanGuaranteesInd
Performance Of Services Etc0PerformanceOfServicesEtcInd
Sharing Of Facilities Etc0SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO0RelationshipsNonchrtblEOInd

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
StockBERKSHIRE HATHAWAY INC CL A - 1 SHAREStockNm
EOY Book Value$150,477EOYBookValueAmt
EOYFMV$158,648EOYFMVAmt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp (12 entries)

Category Or ItemCategoryOrItemTxtListed At Cost Or FMVListedAtCostOrFMVCdBook ValueBookValueAmtEOYFMVEOYFMVAmt
ISHARES CORE S&P SMALL CAPFMV$25,560$26,039
SPDR DOW JONES INDUSTRIAL AVERAGEFMV$56,207$58,719
SPDR PORTFOLIO EMERGING MARKETSFMV$30,852$30,581
SPDR PORTFOLIO S&P 500 GROWTHFMV$66,544$72,869
SPDR PORTFOLIO AGGREGATE BONDFMV$25,556$24,715
SPDR SERIES TRUST S&P 600 SMALL CAP VALUEFMV$25,527$26,524
VANECK FALLEN ANGEL HIGH YIELDFMV$20,430$20,184
WISDOMTREE FLOATING RATE TREASURY FUNDFMV$2,571$2,566
WISDOMTREE TRUST INTL HEDGED QUALITY DIVIDEND GROWTH FUNDFMV$71,809$68,726
WIDOMTREE TRUST US DIV GRWTH FUNDFMV$46,063$46,292
WISDOMTREE U S MID CAP DIVIDENDFMV$76,834$79,972
WISDOMTREE US TOTAL DIVIDEND ETF - 210 SHARESFMV$40,996$42,028

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

FieldValueIRS element (for citing)
DescCOST BASIS ADJUSTMENTDesc
Amt$58,675Amt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryADVISOR FEESCategoryTxt
Amt$3,214Amt
Net Investment Income$3,214NetInvestmentIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

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