THE GRAYMER FOUNDATION: Form 990PF, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- THE GRAYMER FOUNDATION (EIN 22-6798520)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-08-26
- IRS object ID
- 202542389349100129
- 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
- Dissolution Stmt
- Expenditure Responsibility Stmt
- Expln Of Non Filing With AG Stmt
- Liquidation Explanation Stmt
- Legal Fees Schedule
- Other Expenses Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-08-26T14:20:52-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 440160260 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FORVIS MAZARS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 60 CROSSWAYS PARK DRIVE WEST SUITE | AddressLine1Txt |
| Address Line2 | 301 | AddressLine2Txt |
| City | WOODBURY | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 117972003 | 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 | 226798520 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE GRAYMER FOUNDATION | BusinessNameLine1Txt |
| Business Name Line2 | C/O STACY GOLDING | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | GRAY | BusinessNameControlTxt |
| Phone | 9082950644 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 320 SEA OAK DRIVE | AddressLine1Txt |
| City | VERO BEACH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32963 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STACY GOLDING | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 9082950644 | PhoneNum |
| Signature | 2025-08-18 | 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 | DENNIS CANCELLARICH | PreparerPersonNm |
| PTIN | P00538133 | PTIN |
| Phone | 5164881200 | PhoneNum |
| Preparation | 2025-08-14 | 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) |
|---|---|---|
| Final Return | Yes (X) | FinalReturnInd |
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $0 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Dividends Rev And Expnss | $184,013 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $184,013 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $9,917,316 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $17,905,726 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $9,917,316 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $10,101,329 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $10,101,329 | 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 | $51,001 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $25,501 | LegalFeesNetInvstIncmAmt |
| Legal Fees Dsbrs Chrtbl | $25,500 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $10,500 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $5,250 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $5,250 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $71,367 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $71,367 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $0 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $135,048 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $48 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $357 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $0 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $357 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $268,273 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $102,166 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $31,107 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $17,025,544 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $17,025,544 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $17,293,817 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $102,166 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $17,056,651 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$7,192,488 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $9,999,163 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $74,690 | CashBOYAmt |
| Sav And Temp Cash Invst BOY | $635,695 | SavAndTempCashInvstBOYAmt |
| Corporate Stock BOY | $6,278,349 | CorporateStockBOYAmt |
| Corporate Stock EOY | $0 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $0 | CorporateStockEOYFMVAmt |
| Other Investments BOY | $203,754 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $0 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $0 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $7,192,488 | TotalAssetsBOYAmt |
| Total Assets EOY | $0 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $0 | 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 | $7,192,488 | RetainedEarningBOYAmt |
| Retained Earning EOY | $0 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $7,192,488 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $0 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $7,192,488 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $0 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $7,192,488 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$7,192,488 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $0 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $0 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Property | PUBLICLY TRADED SECURITIES | PropertyDesc |
| Gross Sales Price | $17,905,726 | GrossSalesPriceAmt |
| Cost Or Other Basis | $7,988,410 | CostOrOtherBasisAmt |
| Gain Or Loss | $9,917,316 | GainOrLossAmt |
| Gains Minus Excess Or Losses | $9,917,316 | GainsMinusExcessOrLossesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $9,917,316 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $138,988 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $138,988 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $138,988 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $142,229 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $0 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $142,229 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $0 | EsPenaltyAmt |
| Overpayment | $3,241 | OverpaymentAmt |
| Applied To ES Tax | $0 | AppliedToESTaxAmt |
| Refund | $3,241 | 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 | Yes (1) | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (1) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | NJ | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | 0 | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | 0 | PrivateOperatingFoundationInd |
| New Substantial Contributors | 0 | NewSubstantialContributorsInd |
| Own Controlled Entity | 0 | OwnControlledEntityInd |
| Donor Advised Fund | Yes (1) | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
| Individual With Books | FORVIS MAZARS LLP | IndividualWithBooksNm |
| Phone | 5164881200 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 60 CROSSWAYS PARK DRIVE WEST | AddressLine1Txt |
| City | WOODBURY | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11797 | 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 | Yes (1) | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| Transactions Fail To Qlfy As Exc | 0 | TransactionsFailToQlfyAsExcInd |
| Maintained Expenditure Rspns | Yes (1) | MaintainedExpenditureRspnsInd |
| 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 (4 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 |
|---|---|---|---|---|---|---|---|---|
| STACY ROGERS GOLDING | ||||||||
| 320 SEA OAK DRIVE | VERO BEACH | FL | 32963 | SECRETARY/TREASURER | 2.00 | $0 | $0 | $0 |
| DAVID S ROGERS | ||||||||
| 21 ALEXANDRIA ROAD | MORRISTOWN | NJ | 07960 | PRESIDENT | 2.00 | $0 | $0 | $0 |
| STUART G ROGERS | ||||||||
| 1321 RIVER CLUB DRIVE | VERO BEACH | FL | 32963 | VICE PRESIDENT | 2.00 | $0 | $0 | $0 |
| ANN BRONWYN ROGERS PARLETTE | ||||||||
| 1580 N SCOTTSGATE CT | XENIA | OH | 45385 | 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 |
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 | $13,096,107 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $648,895 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $13,745,002 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $13,745,002 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $206,175 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $13,538,827 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $676,941 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $676,941 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $138,988 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $138,988 | TotalTaxAmt |
| Distributable Before Adj | $537,953 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $537,953 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $537,953 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $17,056,651 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $17,056,651 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $537,953 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $678,718 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Total Excess Distribution Cyov | $0 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $17,056,651 | QualifyingDistributionsAmt |
| Applied To Year1 | $678,718 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $537,953 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $15,839,980 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $15,839,980 | 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 | $15,839,980 | ExcessDistriCyovToNextYrAmt |
| Excess From Current Year | $15,839,980 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (38 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| AOPA AIR SAFETY FOUNDATION | ||||||
| 421 AVIATION WAY | FREDERICK | MD | 21701 | PUBLIC CHARITY | GENERAL | $5,000 |
| CIVIL AIR PATROL - NJ WING | ||||||
| PO BOX 16099 | JOINT BASE MCGUIREDIX | NJ | 086416099 | PUBLIC CHARITY | GENERAL | $10,000 |
| CLEVELAND CLINIC IRC FOUNDATION | ||||||
| PO BOX 128 | VERO BEACH | FL | 32961 | PUBLIC CHARITY | GENERAL | $15,000 |
| DAVIS & ELKINS COLLEGE | ||||||
| 100 CAMPUS DRIVE | ELKINS | WV | 26241 | PUBLIC CHARITY | GENERAL | $69,000 |
| DUKE UNIVERSITY-DEVELOPMENT OFFICE | ||||||
| BOX 90581 | DURHAM | NC | 277080581 | PUBLIC CHARITY | GENERAL | $21,000 |
| ELIZABETHTOWN COLLEGE | ||||||
| 1 ALPHA DRIVE | ELIZABETHTOWN | PA | 17022 | PUBLIC CHARITY | GENERAL | $17,000 |
| ENVIRONMENTAL LEARNING CENTER | ||||||
| 255 LIVE OAK DRIVE | VERO BEACH | FL | 32963 | PUBLIC CHARITY | GENERAL | $10,000 |
| FDN FOR MORRISTOWN MEDICAL CENTER | ||||||
| 474 SOUTH STREET | MORRISTOWN | NJ | 07960 | PUBLIC CHARITY | GENERAL | $50,000 |
| FEEDING AMERICA | ||||||
| PO BOX 96749 WASHINGTON | WASHINGTON | DC | 200906749 | PUBLIC CHARITY | GENERAL | $10,000 |
| FLAGLER COLLEGE | ||||||
| PO BOX 1027 74 KING ST | AUGUSTINE | FL | 32084 | PUBLIC CHARITY | GENERAL | $15,000 |
| FRIENDS OF AULLWOOD AUDUBON CENTER | ||||||
| 1000 AULLWOOD RD | DAYTON | OH | 45414 | PUBLIC CHARITY | GENERAL | $15,000 |
| GIFFORD YOUTH ACHIEVEMENT CENTER | ||||||
| 4875 43RD AVENUE | VERO BEACH | FL | 32967 | PUBLIC CHARITY | GENERAL | $10,000 |
| HALO | ||||||
| 710 JACKSON STREET | SEBASTIAN | FL | 32958 | PUBLIC CHARITY | GENERAL | $10,000 |
| HUMANE SOCIETY OF VERO BEACH | ||||||
| 6230 77TH STREET | VERO BEACH | FL | 32967 | PUBLIC CHARITY | GENERAL | $10,000 |
| INDIAN RIVER HABITAT FOR HUMANITY | ||||||
| 4568 NORTH US HIGHWAY 1 | VERO BEACH | FL | 32967 | PUBLIC CHARITY | GENERAL | $10,000 |
| INDIAN RIVER LAND TRUST | ||||||
| 80 ROYAL PALM POINT | VERO BEACH | FL | 32963 | PUBLIC CHARITY | GENERAL | $15,000 |
| INTERFAITH FOOD PANTRY | ||||||
| 2 EXECUTIVE DRIVE | MORRIS PLAINS | NJ | 07950 | PUBLIC CHARITY | GENERAL | $5,000 |
| LAND CONSERVANCY OF NEW JERSEY | ||||||
| 19 BOONTON AVE | BOONTON | NJ | 07005 | PUBLIC CHARITY | GENERAL | $55,000 |
| LEHIGH VALLEY HEALTH NETWORK LP | ||||||
| 2100 MARK BLVD PO BOX 1883 | VERO BEACH | FL | 32960 | PUBLIC CHARITY | GENERAL | $5,000 |
| NOURISH NJ | ||||||
| 57 E PARK PLACE | MORRISTOWN | NJ | 07960 | PUBLIC CHARITY | GENERAL | $5,000 |
| OLD FRIENDS INC | ||||||
| 1841 PAYNES DEPOT ROAD | GEORGETOWN | KY | 40324 | PUBLIC CHARITY | GENERAL | $10,000 |
| PANTHER VALLEY PUBLIC LIBRARY | ||||||
| PO BOX 154 117 EAST BERTSCH ST | LANSFORD | PA | 18232 | PUBLIC CHARITY | GENERAL | $11,000 |
| PUPPIES BEHIND BARS | ||||||
| 263 WEST 38TH STREET | NEW YORK | NY | 10018 | PUBLIC CHARITY | GENERAL | $15,000 |
| SAMARITAN'S PURSE | ||||||
| PO BOX 3000 | BOONE | NC | 28607 | PUBLIC CHARITY | GENERAL | $13,000 |
| SHINING LIGHT GARDEN FOUNDATION | ||||||
| 6865 33RD AVENUE | VERO BEACH | FL | 32967 | PUBLIC CHARITY | GENERAL | $10,000 |
| ST EDWARDS SCHOOL-DEVELOPMENT | ||||||
| 1895 SAINT EDWARDS DRIVE | VERO BEACH | FL | 32963 | PUBLIC CHARITY | GENERAL | $25,000 |
| ST JUDE CHILDREN'S RESEARCH HOSPITAL | ||||||
| 501 ST JUDE PLACE | MEMPHIS | TN | 38105 | PUBLIC CHARITY | GENERAL | $30,000 |
| STEP FORWARD SCHOLARSHIP FUND | ||||||
| PO BOX 4631 | CHAPEL HILL | NC | 27515 | PUBLIC CHARITY | GENERAL | $20,000 |
| THE HILLSIDE SCHOOL | ||||||
| 2697 BROOKSIDE RD | MACUNGIE | PA | 18062 | PUBLIC CHARITY | GENERAL | $75,000 |
| PEDDIE SCHOOL OFF OF ALUM&DVLPMT | ||||||
| 201 S MAIN ST | HIGHTSTOWN | NJ | 08520 | PUBLIC CHARITY | GENERAL | $5,000 |
| TUNNEL TO TOWERS | ||||||
| 2361 HYLAN BLVD | STATEN ISLAND | NY | 10306 | PUBLIC CHARITY | GENERAL | $33,000 |
| VNA & HOSPICE FOUNDATION | ||||||
| 1110 35TH LANE | VERO BEACH | FL | 32960 | PUBLIC CHARITY | GENERAL | $20,000 |
| WILDLANDS CONSERVANCY | ||||||
| 3701 ORCHID PLACE | EMMAUS | PA | 18049 | PUBLIC CHARITY | GENERAL | $61,000 |
| WOUNDED WARRIORS | ||||||
| PO BOX 758517 | TOPEKA | KS | 66675 | PUBLIC CHARITY | GENERAL | $10,000 |
| THE DAYTON FOUNDATION | ||||||
| 1401 S MAIN STREET STE 100 | DAYTON | OH | 45409 | PUBLIC CHARITY | GENERAL | $4,081,386 |
| INDIAN RIVER COMMUNITY FOUNDATION | ||||||
| PO BOX 643968 | VERO BEACH | FL | 32964 | PUBLIC CHARITY | GENERAL | $4,081,386 |
| DONOR ADVISED CHARITABLE GIVING INC | ||||||
| 9800 SCHWAB WAY C/O S QUEISERT | LONE TREE | CO | 80124 | PUBLIC CHARITY | GENERAL | $4,081,386 |
| THE GRAYMER PHOENIX FOUNDATION INC | ||||||
| 320 SEA OAK DRIVE | VERO BEACH | FL | 32963 | PRIVATE FOUNDATION | GENERAL | $4,081,386 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $17,025,544 | 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 | $184,013 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $9,917,316 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $10,101,329 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $10,101,329 | TotalIncomeProducingActyAmt |
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Line Number | 8 | LineNumberTxt |
| Relationship Statement | N/A | RelationshipStatementTxt |
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 FEE | CategoryTxt |
| Amt | $10,500 | Amt |
| Net Investment Income | $5,250 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $5,250 | DisbursementsCharitablePrpsAmt |
Dissolution Stmt DissolutionStmt
Dissolution Information DissolutionInformationGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Short ExplanationShortExplanationTxt | DissolutionDissolutionAmt |
|---|---|---|---|---|---|
| THE DAYTON FOUNDATION DIRECTED TO THE ROGERS PARLETTE FAMILY FUND | |||||
| 1401 S MAIN STREET SUITE 100 | DAYTON | OH | 45409 | ALL ACCOUNTS WERE LIQUIDATED AND ASSETS DISTRIBUTED WERE IN CASH. | $4,081,386 |
| DONOR ADVISED CHARITABLE GIVING INC DIRECTED TO THE GRAYMER II FUND | |||||
| 9800 SCHWAB WAY C/O S QUEISERT | LONE TREE | CO | 80124 | ALL ACCOUNTS WERE LIQUIDATED AND ASSETS DISTRIBUTED WERE IN CASH. | $4,081,386 |
| THE INDIAN RIVER COMMUNITY FOUNDATION DIRECTED TO THE GRAYMER FUND | |||||
| PO BOX 643968 | VERO BEACH | FL | 32964 | ALL ACCOUNTS WERE LIQUIDATED AND ASSETS DISTRIBUTED WERE IN CASH. | $4,081,386 |
| THE GRAYMER PHOENIX FOUNDATION INC | |||||
| 320 SEA OAK DRIVE | VERO BEACH | FL | 32963 | ALL ACCOUNTS WERE LIQUIDATED AND ASSETS DISTRIBUTED WERE IN CASH. THE GRAYMER FOUNDATION HAS TRANSFERRED THE FOLLOWING ATTRIBUTES TO THE GRAYMER PHOENIX FOUNDATION, INC., A PRIVATE FOUNDATION.EXCESS DISTRIBUTION CARRYOVER: $2,915,831 | $4,081,386 |
Expenditure Responsibility Stmt ExpenditureResponsibilityStmt
Expenditure Responsibility ExpenditureResponsibilityGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE GRAYMER PHOENIX FOUNDATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 320 SEA OAK DRIVE | AddressLine1Txt |
| City | VERO BEACH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32563 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant | 2024-11-21 | GrantDt |
| Grant | $4,081,386 | GrantAmt |
| Purpose Of Grant | THE REGULATIONS PROVIDES THAT IF THE TRANSFEREES OF A 507(B)(2) TRANSFER ARE EFFECTIVELY CONTROLLED BY THE SAME PERSONS WHO CONTROL THE TRANSFEROR, EACH TRANSFEREE IS REQUIRED TO EXERCISE EXPENDITURE RESPONSIBILITY WITH RESPECT TO THE TRANSFEROR'S OUTSTANDING GRANTS, UNLESS, AS PART OF THE TRANSFER, THE TRANSFEROR ASSIGNS AND ONE OR MORE TRANSFEREES ASSUME THE TRANSFEROR'S EXPENDITURE RESPONSIBILITY, IN WHICH CASE, ONLY THE TRANSFEREES ASSUMING THE TRANSFEROR'S EXPENDITURE RESPONSIBILITY ARE REQUIRED TO EXERCISE SUCH EXPENDITURE RESPONSIBILITY. SECTION 1.507-3(A)(9)(III)(EXAMPLE 2) PROVIDES THAT BECAUSE SUCH TRANSFEREE FOUNDATIONS ARE TREATED AS THE TRANSFEROR, RATHER THAN AS RECIPIENTS OF EXPENDITURE RESPONSIBILITY GRANTS, THERE ARE NO EXPENDITURE RESPONSIBILITY REQUIREMENTS WHICH MUST BE EXERCISED UNDER 4945(D)(4) AND (H) WITH RESPECT TO THE 507(B)(2) TRANSFER. THIS TRANSACTION IS A 507(B)(2) TRANSFER AND THE TAXPAYER DOES NOT MANTAIN EXPENDITURE RESPONSIBILTY FOR THIS TRANSFER. | PurposeOfGrantTxt |
| Expended By Grantee | $0 | ExpendedByGranteeAmt |
| Results Of Verification | N/A | ResultsOfVerificationTxt |
Expln Of Non Filing With AG Stmt ExplnOfNonFilingWithAGStmt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | NOT REQUIRED | ExplanationTxt |
Liquidation Explanation Stmt LiquidationExplanationStmt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | STATEMENT REGARDING 507(B)(2) TRANSFER AND EXPENDITURE RESPONSIBILITY ATTACHED TO AND MADE A PART OF THE 2024 RETURN OF PRIVATE FOUNDATION OR SECTION 4947(A)(1) TRUST TREATED AS A PRIVATE FOUNDATION TAX RETURN (FORM 990-PF) FOR THE GRAYMER FOUNDATION EIN: 22-6798520. THE TAXPAYER HAS DISTRIBUTED ASSETS TO A PRIVATE FOUNDATION KNOWN AS THE GRAYMER PHOENIX FOUNDATION, INC. (EIN: 99-3705947) IN A TRANSFER DESCRIBED IN IRC SECTION 507(B)(2). THE GRAYMER PHOENIX FOUNDATION, INC. IS AN ENTITY WHOLLY CONTROLLED BY ELISABETH STACY ROGERS GOLDING ("STACY"), WHO IS A TRUSTEE OF THE TAXPAYER, AND STACY'S CHILDREN. ACCORDINGLY, TREAS. REG. 53.4945-5(B)(1) DIRECTS THE RULES RELATING TO EXPENDITURE RESPONSIBILITY REQUIREMENTS TO BE HANDLED IN ACCORDANCE WITH IRC SECTION 507(B)(2) AND ITS ACCOMPANYING REGULATIONS. IRC SECTION 507(B)(2) TREATS THE TRANSFER OF ASSETS OF ANY PRIVATE FOUNDATION TO ANOTHER PRIVATE FOUNDATION PURSUANT TO ANY LIQUIDATION TO CAUSE THE TRANSFEREE FOUNDATION TO NOT BE TREATED AS A NEWLY CREATED ORGANIZATION. IN ACCORDANCE WITH TREAS. REG. 1.507-3 THE ASSETS TRANSFERRED IN ACCORDANCE WITH THE PLAN OF TRUST TERMINATION AND WAIVER DISTRIBUTION AND REFUNDING AGREEMENT CONSTITUTE 25% OF THE TAXPAYERS NET ASSETS AND WOULD ACCORDINGLY BE CONSIDERED A "SIGNIFICANT DISPOSITION" OF ASSETS FROM THE TAXPAYER TO THE GRAYMER PHOENIX FOUNDATION, INC. AT THE TIME OF THE EXECUTION OF THE PLAN OF DISTRIBUTION, THE TAXPAYER HAD EARMARKED A RESERVE OF APPROXIMATELY $500,000 HELD IN ESCROW IN A NON-INTEREST BEARING ACCOUNT WHICH IS SPECIFICALLY EARMARKED FOR ANY FINAL LEGAL EXPENSES AND UNANTICIPATED EXPENSES (THE "RESERVE"). THE REMAINDER OF THE RESERVE PURSUANT TO THE PLAN OF TRUST TERMINATION AND WAIVER DISTRIBUTION AND REFUNDING AGREEMENT IS TO BE DISTRIBUTED IN EQUAL PARTS TO THE FOLLOWING TAX-EXEMPT IRC SECTION 501(C)(3) ORGANIZATIONS: (I) THE GRAYMER PHOENIX FOUNDATION, INC, (II) THE DAYTON FOUNDATION (EIN: 31-6027287) DIRECTED TO THE ROGERS PARLETTE FAMILY FUND, (III) THE DONOR ADVISED CHARITABLE GIVING, INC. (EIN: 31-1640316) DIRECTED TO THE GRAYMER II FUND, AND (IV) THE INDIAN RIVER COMMUNITY FOUNDATION (EIN: 20-1729243) DIRECTED TO THE GRAYMER FUND. ACCORDINGLY, IN ACCORDANCE WITH THE TERMS OF THE LIQUIDATION DOCUMENTS, 25% OF THE NET ASSETS WOULD BE DISTRIBUTED TO THE GRAYMER PHOENIX FOUNDATION, INC. AND SUCH ORGANIZATION WOULD ACCORDINGLY BE DEEMED TO NOT BE A "NEWLY CREATED ORGANIZATION" UNDER THE RULES OF IRC SECTION 507(B)(2). THE OTHER ORGANIZATIONS RECEIVING ASSETS ARE CLASSIFIED AS PUBLIC CHARITIES THAT OPERATE AS DONOR ADVISED FUNDS AND THEREFORE THE GRAYMER PHOENIX FOUNDATION, INC. WOULD INHERIT CERTAIN TAX ATTRIBUTES OF THE TAXPAYER IN ACCORDANCE WITH THE RELEVANT INTERNAL REVENUE CODE RULES AND REGULATIONS. | ExplanationTxt |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | LEGAL FEES | CategoryTxt |
| Legal Fees | $51,001 | LegalFeesAmt |
| Net Investment Income | $25,501 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $25,500 | DisbursementsCharitablePrpsAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| PO BOX | $222 | $0 | $222 |
| BANK FEE | $45 | $0 | $45 |
| SERVICE CHARGES | $90 | $0 | $90 |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ADVISORY FEES | CategoryTxt |
| Amt | $71,367 | Amt |
| Net Investment Income | $71,367 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| EXCISE TAXES | $135,000 | $0 | $0 |
| FOREIGN TAXES | $48 | $48 | $0 |
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