DEBORAH JOY SIMON FOUNDATION: Form 990PF, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- DEBORAH JOY SIMON FOUNDATION (EIN 30-0125798)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-09-10
- IRS object ID
- 202532539349100028
- 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
- Investments Corp Stock Schedule
- Investments Govt Obligations Sch
- Investments Other Schedule2
- Other Income Schedule2
- Other Increases Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-09-10T12:28:42-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9365 COUNSELORS ROW SUITE 200 | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46240 | 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 | 300125798 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DEBORAH JOY SIMON CHARITABLE FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | DEBO | BusinessNameControlTxt |
| Phone | 3176361600 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 950 LAURELWOOD | AddressLine1Txt |
| City | CARMEL | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46032 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DEBORAH SIMON | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 3176361600 | PhoneNum |
| Signature | 2025-09-09 | 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 | PATTI M HOWARD CPA | PreparerPersonNm |
| PTIN | P00919375 | PTIN |
| Phone | 3175749100 | PhoneNum |
| Preparation | 2025-09-09 | 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 | $86,406,781 | 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 | $794,924 | ContriRcvdRevAndExpnssAmt |
| Dividends Rev And Expnss | $1,842,068 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $1,842,068 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $37,040,995 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $76,940,883 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $37,040,995 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $10,099 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $10,099 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $39,688,086 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $38,893,162 | 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 | $36,333 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $29,066 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $7,267 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $270,233 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $270,233 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $0 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $78,629 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $27,629 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $385,195 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $326,928 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $7,267 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $16,433,334 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $16,433,334 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $16,818,529 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $326,928 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $16,440,601 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $22,869,557 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $38,566,234 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $3,298,490 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $3,900,539 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $3,900,539 | SavAndTempCashInvstEOYFMVAmt |
| US Government Obligations BOY | $7,061,352 | USGovernmentObligationsBOYAmt |
| US Government Obligations EOY | $29,915,785 | USGovernmentObligationsEOYAmt |
| US Govt Obligations EOYFMV | $29,915,785 | USGovtObligationsEOYFMVAmt |
| Corporate Stock BOY | $45,704,571 | CorporateStockBOYAmt |
| Corporate Stock EOY | $10,114,637 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $10,114,637 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $314,883 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $0 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $0 | CorporateBondsEOYFMVAmt |
| Other Investments BOY | $0 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $42,475,820 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $42,475,820 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $56,379,296 | TotalAssetsBOYAmt |
| Total Assets EOY | $86,406,781 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $86,406,781 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | 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 | $56,379,296 | RetainedEarningBOYAmt |
| Retained Earning EOY | $86,406,781 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $56,379,296 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $86,406,781 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $56,379,296 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $86,406,781 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $56,379,296 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $22,869,557 | ExcessRevenueOverExpensesAmt |
| Other Increases | $7,157,928 | OtherIncreasesAmt |
| Subtotal | $86,406,781 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $86,406,781 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (8 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt | AcquiredAcquiredDt |
|---|---|---|---|---|---|---|---|
| SAPIENT 6368 - ST COVERED | P | 2024-12-31 | $6,675,655 | $5,096,594 | $1,579,061 | $1,579,061 | |
| SAPIENT 6368 - LT COVERED | P | 2024-12-31 | $42,299,180 | $16,785,797 | $25,513,383 | $25,513,383 | |
| SAPIENT 1285 - ST COVERED | P | 2024-11-13 | $30,000 | $29,994 | $6 | $6 | |
| SAPIENT 1285 - LT COVERED | P | 2024-12-31 | $2,450,000 | $2,450,000 | $0 | $0 | |
| PNC HAWTHORN 8672 - ST COVERED | P | 2024-12-31 | $10,495,255 | $9,592,733 | $902,522 | $902,522 | |
| PNC HAWTHORN 8672 - LT COVERED | P | 2024-12-31 | $14,482,943 | $5,876,616 | $8,606,327 | $8,606,327 | |
| 70,000 UNITED STS TREAS BILLS 0.0% 02/15/24 B/E DTD 08/17/23 | 2004-02-15 | $68,154 | $68,154 | $0 | $0 | 2023-08-17 | |
| CAPITAL GAINS DIVIDENDS | P | $439,696 | $439,696 | $439,696 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $37,040,995 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $536,071 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $536,071 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $536,071 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $58,839 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $577,000 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $635,839 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $0 | EsPenaltyAmt |
| Overpayment | $99,768 | OverpaymentAmt |
| Applied To ES Tax | $99,768 | 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 | IN | 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 |
| Individual With Books | DEBORAH SIMON | IndividualWithBooksNm |
| Phone | 3176361600 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 950 LAURELWOOD | AddressLine1Txt |
| City | CARMEL | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46032 | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DEBORAH JOY SIMON | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 950 LAURELWOOD | AddressLine1Txt |
| City | CARMEL | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46032 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | TRUSTEE | TitleTxt |
| Average Hrs Per Wk Devoted To Pos | 1.00 | AverageHrsPerWkDevotedToPosRt |
| Compensation | $0 | CompensationAmt |
| Employee Benefit Program | $0 | EmployeeBenefitProgramAmt |
| Expense Account Other Allwnc | $0 | ExpenseAccountOtherAllwncAmt |
| 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 | N/A | Description1Txt |
| Expenses1 | $0 | Expenses1Amt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | N/A | Description1Txt |
| Expenses1 | $0 | Expenses1Amt |
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $81,774,947 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $7,557,980 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $89,332,927 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $89,332,927 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $1,339,994 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $87,992,933 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $4,399,647 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $4,399,647 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $536,071 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $536,071 | TotalTaxAmt |
| Distributable Before Adj | $3,863,576 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $3,863,576 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $3,863,576 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $16,440,601 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $16,440,601 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $3,863,576 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr5 | $2,507,053 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $3,966,300 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $3,602,666 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $4,606,799 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $8,100,423 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $22,783,241 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $16,440,601 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $3,863,576 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $12,577,025 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $35,360,266 | 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 | $2,507,053 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $32,853,213 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $3,966,300 | ExcessFromYear4Amt |
| Excess From Year3 | $3,602,666 | ExcessFromYear3Amt |
| Excess From Year2 | $4,606,799 | ExcessFromYear2Amt |
| Excess From Year1 | $8,100,423 | ExcessFromYear1Amt |
| Excess From Current Year | $12,577,025 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | DEBORAH JOY SIMON | 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 REGENTS OF MERCERSBURG COLLEGE | |||||||
| 100 ACADEMY DRIVE | MERCERSBURG | PA | 172361551 | N/A | PC | CONTRIBUTION FOR FINANCIAL AID, FACULTY SUPPORT, PROGRAM SUPPORT, CAPITAL, UNRESTRICTED ANNUAL GIVING AND CURRENT-RESTRICTED GIFTING | $5,000,000 |
| PLANNED PARENTHOOD FEDERATION OF AMERICA | |||||||
| 123 WILLIAM STREET 10TH FL | NEW YORK | NY | 10038 | N/A | PC | RESOLUTE CAMPAIGN | $2,000,000 |
| AMERICAN INDEPENDENT FOUNDATION | |||||||
| PO BOX 44818 | WASHINGTON | DC | 20024 | N/A | PC | SUPPORT STRONG INDEPENDENT JOURNALISM THAT HELPS CREATE POSITIVE SOCIETAL CHANGE THROUGH INCREASED PUBLIC AWARENESS OF PROGRESSIVE ISSUES | $500,000 |
| FUTURE NOW INSTITUTE | |||||||
| 600 PENNSYLVANIA AVE SE 15845 | WASHINGTON | DC | 20003 | N/A | PC | SUPPORT NONPARTISAN EDUCATION TO VOTERS AND LEGISLATORS ABOUT THE IMPORTANCE OF DEMOCRATIC PRINCIPLES | $2,000,000 |
| INDIANAPOLIS ZOOLOGICAL SOCIETY INC | |||||||
| 1200 W WASHINGTON ST | INDIANAPOLIS | IN | 46222 | N/A | PC | CAMPAIGN FOR OUR ZOO - OUR COMMUNITY - OUR WORLD | $600,000 |
| ANTI-DEFAMATION LEAGUE | |||||||
| 120 S LASALLE SUITE 1550 | CHICAGO | IL | 60603 | N/A | PC | ADL MIDWEST ANNUAL FUNDRAISING CAMPAIGN | $2,000,000 |
| AMERICAN CIVIL LIBERTIES UNION FOUNDATION | |||||||
| 125 BROAD STREET 18TH FL | NEW YORK | NY | 100042400 | N/A | PC | SUPPORT EFFORTS TO PROTECT THE FUTURE OF OUR DEMOCRACY AND ENSURE THE RIGHTS OF ALL INDIVIDUALS, ESPECIALLY THE MOST VULNERABLE | $1,500,000 |
| DEMOCRACY MATTERS FOUNDATION | |||||||
| PO BOX 44099 | WASHINGTON | DC | 20026 | N/A | PC | SUPPORT PROGRESSIVE COMMUNICATIONS AND PROGRAMS | $1,500,000 |
| ANTI-DEFAMATION LEAGUE | |||||||
| 120 S LASALLE SUITE 1550 | CHICAGO | IL | 60603 | N/A | PC | ADL FOR GOOD CAMPAIGN | $1,333,334 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $16,433,334 | 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 | $1,842,068 | ExclusionAmt |
Other Investment Income OtherInvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 15 | ExclusionCd |
| Exclusion | $10,099 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $37,040,995 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $38,893,162 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $38,893,162 | 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 |
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 Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SIMON 15 YEAR CHARITABLE LEAD ANNUITY TRUST | BusinessNameLine1Txt |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | C/O MCGUIRE WOODS LLP PO BOX 397 | AddressLine1Txt |
| City | RICHMOND | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 232180397 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $794,924 | TotalContributionsAmt |
| Person Contribution | Yes (X) | PersonContributionInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING FEES | CategoryTxt |
| Amt | $36,333 | Amt |
| Net Investment Income | $29,066 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $7,267 | DisbursementsCharitablePrpsAmt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (58 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| APPLE | $547,168 | $547,168 |
| NVIDIA | $512,719 | $512,719 |
| MICROSOFT CORP COM | $431,195 | $431,195 |
| ALPHABET CL A | $357,209 | $357,209 |
| VISTRA ENERGY CORP COM | $356,670 | $356,670 |
| AMAZON COM INC | $336,325 | $336,325 |
| NETFLIX INC COM | $257,591 | $257,591 |
| BROADCOM INC COM | $219,321 | $219,321 |
| ELI LILLY & CO COM | $199,176 | $199,176 |
| JP MORGAN CHASE & CO COM | $195,364 | $195,364 |
| META PLATFORMS, INC. CLASS A | $193,218 | $193,218 |
| VISA INC COM CL A | $174,138 | $174,138 |
| UNITEDHEALTH GROUP INC COM | $154,793 | $154,793 |
| KKR & CO INC CL A | $148,206 | $148,206 |
| INTUITIVE SURGICAL | $147,193 | $147,193 |
| COSTCO WHOLESALE | $146,603 | $146,603 |
| WELLS FARGO & CO NEW COM | $123,412 | $123,412 |
| BANK AMER CORP COM | $123,148 | $123,148 |
| MERCADOLIBRE INC COM | $122,432 | $122,432 |
| GE VERNOVA LLC | $120,717 | $120,717 |
| BOOKING HLDGS INC COM | $114,274 | $114,274 |
| O REILLY AUTOMOTIVE INC NEW COM | $111,465 | $111,465 |
| PALO ALTO NETWORKS INC COM | $110,268 | $110,268 |
| WORKDAY INC CL A | $107,082 | $107,082 |
| INTUIT INCORPORATED COM | $106,217 | $106,217 |
| M & T BK CORP | $102,465 | $102,465 |
| CHEVRON CORP NEW COM | $99,940 | $99,940 |
| DIAMONDBACK ENERGY INC COM | $99,281 | $99,281 |
| NOVO NORDISK A.S. ADR FORMERLY NOVO INDUSTRIE A.S. ADR SAME CUSIP | $96,428 | $96,428 |
| GENERAL ELEC CO COM NEW | $95,904 | $95,904 |
| MERCK & CO INC NEW COM | $89,234 | $89,234 |
| TJX COMPANIES INC (NEW) | $80,701 | $80,701 |
| ADOBE SYS INC COM | $79,598 | $79,598 |
| FERRARI | $79,422 | $79,422 |
| LENNAR CORP CL A COM STK | $78,549 | $78,549 |
| VERTEX PHARMACEUTICALS INC COM | $76,110 | $76,110 |
| MONOLITHIC PWR SYS INC COM | $71,596 | $71,596 |
| TEXAS INSTRUMENTS INC | $63,378 | $63,378 |
| LINCOLN ELEC HLDGS INC COM | $47,805 | $47,805 |
| HESS CORP COM | $365,778 | $365,778 |
| ALPHABET CL A | $288,683 | $288,683 |
| VICOR CORP | $241,600 | $241,600 |
| MOSAIC CO NEW COM | $233,510 | $233,510 |
| NEWMONT MNG CORP COM | $223,320 | $223,320 |
| ANTERO RES CORP COM | $210,300 | $210,300 |
| VISTRA ENERGY CORP COM | $206,805 | $206,805 |
| NUTRIEN LTD REGISTERED SHS | $201,279 | $201,279 |
| BRISTOL MYERS SQUIBB CO COM | $197,960 | $197,960 |
| CIGNA CORP NEW COM | $193,298 | $193,298 |
| CVS CAREMARK CORP | $190,783 | $190,783 |
| BUNGE GLOBAL SA ACT NOM | $155,520 | $155,520 |
| SCHLUMBERGER LTD COM | $153,360 | $153,360 |
| QUALCOMM INC | $153,620 | $153,620 |
| ABBVIE INC COM | $133,275 | $133,275 |
| MEDTRONIC PLC SHS | $119,820 | $119,820 |
| COMCAST CORP CL A | $110,451 | $110,451 |
| L3 HARRIS TECHNOLOGIES INC COM | $105,140 | $105,140 |
| INTERNATIONAL PAPER CO | $53,820 | $53,820 |
Investments Govt Obligations Sch InvestmentsGovtObligationsSch
| Field | Value | IRS element (for citing) |
|---|---|---|
| US Govt Obligations Book Vl EOY | $29,915,785 | USGovtObligationsBookVlEOYAmt |
| US Govt Obligations EOYFMV | $29,915,785 | USGovtObligationsEOYFMVAmt |
| State Local Sec Book Vl EOY | $0 | StateLocalSecBookVlEOYAmt |
| State Local Sec EOYFMV | $0 | StateLocalSecEOYFMVAmt |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp (14 entries)
| Category Or ItemCategoryOrItemTxt | Listed At Cost Or FMVListedAtCostOrFMVCd | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| SPDR S&P 500 ETF | FMV | $17,486,283 | $17,486,283 |
| VANGUARD GROWTH ETF | FMV | $6,858,042 | $6,858,042 |
| ISHARES CORE S&P SMALL-CAP ETF | FMV | $4,343,794 | $4,343,794 |
| DODGE & COX STOCK FUND | FMV | $4,237,721 | $4,237,721 |
| FPA CRESCENT FUND SUPRA INSTITUTIONAL CLASS | FMV | $2,189,353 | $2,189,353 |
| VANGUARD INTERNATIONAL GROWTH FUND ADMIRAL CLASS | FMV | $2,083,388 | $2,083,388 |
| FIDELITY INTERNATIONAL INDEX FUND | FMV | $2,070,456 | $2,070,456 |
| WELLS FARGO BK N A SIOUX FALLS S D CTF DEP B/E DTD | FMV | $50,812 | $50,812 |
| BANK AMER NA CHARLOTTE NC CTF DEP B/E DTD | FMV | $50,187 | $50,187 |
| ENERBANK USA SALT LAKE CITY UTAH CTF DEP B/E DTD | FMV | $36,135 | $36,135 |
| DISCOVER BK GREENWOOD DEL CTF DEP ACT/365 B/E DTD | FMV | $34,065 | $34,065 |
| CAPITAL ONE BK USA NATL ASSN GLEN ALLEN VA CTF DEP DTD | FMV | $33,969 | $33,969 |
| NUVEEN CHURCHILL PRIVATE CAPITAL INCOME FUND CLASS I | FMV | $2,001,615 | $2,001,615 |
| SIP WARWICK PARTNERS I | FMV | $1,000,000 | $1,000,000 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt |
|---|---|---|---|
| SIP WARWICK PARTNERS I QP - R&M LP - ROYALTY INCOME | $28,511 | $28,511 | $28,511 |
| SIP WARWICK PARTNERS I QP - R&M LP - ROYALTY DEDUCTIONS | -$18,412 | -$18,412 | -$18,412 |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CHANGE IN UNREALIZED GAIN/LOSS | Desc |
| Amt | $7,157,928 | Amt |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail (4 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| PNC 8672 INVESTMENT MANAGEMENT FEES | $263,835 | $263,835 | $0 |
| SAPIENT 1285 INVESTMENT MANAGEMENT FEES | $1,591 | $1,591 | $0 |
| SAPIENT 2122 INVESTMENT MANAGEMENT FEES | $4,759 | $4,759 | $0 |
| SAPIENT 6376 INVESTMENT MANAGEMENT FEES | $48 | $48 | $0 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (4 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| PNC 8672 FOREIGN TAXES | $21,606 | $21,606 | $0 |
| FEDERAL EXCISE TAX | $51,000 | $0 | $0 |
| SAPIENT 6368 FOREIGN TAXES | $31 | $31 | $0 |
| SAPIENT 8976 FOREIGN TAXES | $5,992 | $5,992 | $0 |
Comments