2025-08-26T14:20:52-05:00 2024-12-31 440160260 FORVIS MAZARS LLP 60 CROSSWAYS PARK DRIVE WEST SUITE 301 WOODBURY NY 117972003 990PF 2024-01-01 226798520 THE GRAYMER FOUNDATION C/O STACY GOLDING GRAY 9082950644 320 SEA OAK DRIVE VERO BEACH FL 32963 STACY GOLDING TREASURER 9082950644 2025-08-18 1 0 DENNIS CANCELLARICH P00538133 5164881200 2025-08-14 2024 2025-03-06 01:10:19Z X X 0 X X 184013 184013 9917316 17905726 9917316 10101329 10101329 0 0 0 51001 25501 25500 10500 5250 5250 71367 71367 0 135048 48 0 357 0 357 268273 102166 31107 17025544 17025544 17293817 102166 17056651 -7192488 9999163 74690 635695 6278349 0 0 203754 0 0 7192488 0 0 0 0 X 0 0 0 0 7192488 0 7192488 0 7192488 0 7192488 -7192488 0 0 0 0 PUBLICLY TRADED SECURITIES 17905726 7988410 9917316 9917316 9917316 138988 0 138988 0 138988 142229 0 0 0 142229 0 3241 0 3241 0 0 0 0 0 0 0 0 0 1 1 1 NJ 0 0 0 0 1 1 N/A FORVIS MAZARS LLP 5164881200 60 CROSSWAYS PARK DRIVE WEST WOODBURY NY 11797 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 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 NONE 0 NONE 0 0 13096107 648895 0 13745002 0 0 13745002 206175 13538827 676941 676941 138988 138988 537953 0 537953 0 537953 17056651 0 17056651 537953 678718 0 0 17056651 678718 0 0 537953 15839980 0 0 15839980 0 0 0 0 0 0 0 15839980 15839980 X AOPA AIR SAFETY FOUNDATION 421 AVIATION WAY FREDERICK MD 21701 PUBLIC CHARITY GENERAL 5000 CIVIL AIR PATROL - NJ WING PO BOX 16099 JOINT BASE MCGUIREDIX NJ 086416099 PUBLIC CHARITY GENERAL 10000 CLEVELAND CLINIC IRC FOUNDATION PO BOX 128 VERO BEACH FL 32961 PUBLIC CHARITY GENERAL 15000 DAVIS & ELKINS COLLEGE 100 CAMPUS DRIVE ELKINS WV 26241 PUBLIC CHARITY GENERAL 69000 DUKE UNIVERSITY-DEVELOPMENT OFFICE BOX 90581 DURHAM NC 277080581 PUBLIC CHARITY GENERAL 21000 ELIZABETHTOWN COLLEGE 1 ALPHA DRIVE ELIZABETHTOWN PA 17022 PUBLIC CHARITY GENERAL 17000 ENVIRONMENTAL LEARNING CENTER 255 LIVE OAK DRIVE VERO BEACH FL 32963 PUBLIC CHARITY GENERAL 10000 FDN FOR MORRISTOWN MEDICAL CENTER 474 SOUTH STREET MORRISTOWN NJ 07960 PUBLIC CHARITY GENERAL 50000 FEEDING AMERICA PO BOX 96749 WASHINGTON WASHINGTON DC 200906749 PUBLIC CHARITY GENERAL 10000 FLAGLER COLLEGE PO BOX 1027 74 KING ST AUGUSTINE FL 32084 PUBLIC CHARITY GENERAL 15000 FRIENDS OF AULLWOOD AUDUBON CENTER 1000 AULLWOOD RD DAYTON OH 45414 PUBLIC CHARITY GENERAL 15000 GIFFORD YOUTH ACHIEVEMENT CENTER 4875 43RD AVENUE VERO BEACH FL 32967 PUBLIC CHARITY GENERAL 10000 HALO 710 JACKSON STREET SEBASTIAN FL 32958 PUBLIC CHARITY GENERAL 10000 HUMANE SOCIETY OF VERO BEACH 6230 77TH STREET VERO BEACH FL 32967 PUBLIC CHARITY GENERAL 10000 INDIAN RIVER HABITAT FOR HUMANITY 4568 NORTH US HIGHWAY 1 VERO BEACH FL 32967 PUBLIC CHARITY GENERAL 10000 INDIAN RIVER LAND TRUST 80 ROYAL PALM POINT VERO BEACH FL 32963 PUBLIC CHARITY GENERAL 15000 INTERFAITH FOOD PANTRY 2 EXECUTIVE DRIVE MORRIS PLAINS NJ 07950 PUBLIC CHARITY GENERAL 5000 LAND CONSERVANCY OF NEW JERSEY 19 BOONTON AVE BOONTON NJ 07005 PUBLIC CHARITY GENERAL 55000 LEHIGH VALLEY HEALTH NETWORK LP 2100 MARK BLVD PO BOX 1883 VERO BEACH FL 32960 PUBLIC CHARITY GENERAL 5000 NOURISH NJ 57 E PARK PLACE MORRISTOWN NJ 07960 PUBLIC CHARITY GENERAL 5000 OLD FRIENDS INC 1841 PAYNES DEPOT ROAD GEORGETOWN KY 40324 PUBLIC CHARITY GENERAL 10000 PANTHER VALLEY PUBLIC LIBRARY PO BOX 154 117 EAST BERTSCH ST LANSFORD PA 18232 PUBLIC CHARITY GENERAL 11000 PUPPIES BEHIND BARS 263 WEST 38TH STREET NEW YORK NY 10018 PUBLIC CHARITY GENERAL 15000 SAMARITAN'S PURSE PO BOX 3000 BOONE NC 28607 PUBLIC CHARITY GENERAL 13000 SHINING LIGHT GARDEN FOUNDATION 6865 33RD AVENUE VERO BEACH FL 32967 PUBLIC CHARITY GENERAL 10000 ST EDWARDS SCHOOL-DEVELOPMENT 1895 SAINT EDWARDS DRIVE VERO BEACH FL 32963 PUBLIC CHARITY GENERAL 25000 ST JUDE CHILDREN'S RESEARCH HOSPITAL 501 ST JUDE PLACE MEMPHIS TN 38105 PUBLIC CHARITY GENERAL 30000 STEP FORWARD SCHOLARSHIP FUND PO BOX 4631 CHAPEL HILL NC 27515 PUBLIC CHARITY GENERAL 20000 THE HILLSIDE SCHOOL 2697 BROOKSIDE RD MACUNGIE PA 18062 PUBLIC CHARITY GENERAL 75000 PEDDIE SCHOOL OFF OF ALUM&DVLPMT 201 S MAIN ST HIGHTSTOWN NJ 08520 PUBLIC CHARITY GENERAL 5000 TUNNEL TO TOWERS 2361 HYLAN BLVD STATEN ISLAND NY 10306 PUBLIC CHARITY GENERAL 33000 VNA & HOSPICE FOUNDATION 1110 35TH LANE VERO BEACH FL 32960 PUBLIC CHARITY GENERAL 20000 WILDLANDS CONSERVANCY 3701 ORCHID PLACE EMMAUS PA 18049 PUBLIC CHARITY GENERAL 61000 WOUNDED WARRIORS PO BOX 758517 TOPEKA KS 66675 PUBLIC CHARITY GENERAL 10000 THE DAYTON FOUNDATION 1401 S MAIN STREET STE 100 DAYTON OH 45409 PUBLIC CHARITY GENERAL 4081386 INDIAN RIVER COMMUNITY FOUNDATION PO BOX 643968 VERO BEACH FL 32964 PUBLIC CHARITY GENERAL 4081386 DONOR ADVISED CHARITABLE GIVING INC 9800 SCHWAB WAY C/O S QUEISERT LONE TREE CO 80124 PUBLIC CHARITY GENERAL 4081386 THE GRAYMER PHOENIX FOUNDATION INC 320 SEA OAK DRIVE VERO BEACH FL 32963 PRIVATE FOUNDATION GENERAL 4081386 17025544 0 14 184013 18 9917316 0 10101329 0 10101329 8 N/A 0 0 0 0 0 0 0 0 0 0 ACCOUNTING FEE 10500 5250 5250 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. 4081386 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. 4081386 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. 4081386 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 4081386 THE GRAYMER PHOENIX FOUNDATION 320 SEA OAK DRIVE VERO BEACH FL 32563 2024-11-21 4081386 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. 0 N/A NOT REQUIRED 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. LEGAL FEES 51001 25501 25500 PO BOX 222 0 222 BANK FEE 45 0 45 SERVICE CHARGES 90 0 90 ADVISORY FEES 71367 71367 0 EXCISE TAXES 135000 0 0 FOREIGN TAXES 48 48 0