THE SAMUEL AND JEAN FRANKEL HEALTH AND RESEARCH FOUNDATION: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: THE SAMUEL AND JEAN FRANKEL HEALTH AND RESEARCH FOUNDATION (EIN 30-0095044)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-11-06
IRS object ID: 202503109349100615
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
Acty Not Previously Rpt Expln
Investments Corp Bonds Schedule
Investments Corp Stock Schedule
Investments Govt Obligations Sch
Investments Other Schedule2
Other Expenses Schedule
Other Increases Schedule
Other Professional Fees Schedule
Taxes Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-11-06T08:33:53-06:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	381910111	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	UHY ADVISORS GREAT LAKES INC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	27725 STANSBURY BLVD SUITE 210	AddressLine1Txt
City	FARMINGTON HILLS	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48334	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	300095044	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE SAMUEL & JEAN FRANKEL	BusinessNameLine1Txt
Business Name Line2	HEALTH AND RESEARCH FOUNDATION	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	SAMU	BusinessNameControlTxt
Phone	2486451307	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	273 LAKEWOOD DRIVE	AddressLine1Txt
City	BLOOMFIELD HILLS	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48304	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JO ELYN NYMAN	PersonNm
Person Title	VICE PRESIDENT	PersonTitleTxt
Phone	2486451307	PhoneNum
Signature	2025-10-27	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	JOHN W WEIPERT	PreparerPersonNm
PTIN	P00013175	PTIN
Phone	2483550280	PhoneNum
Preparation	2025-10-27	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	$26,481,658	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	$1,728,333	ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss	$144,355	InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm	$144,355	InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss	$753,030	DividendsRevAndExpnssAmt
Dividends Net Invst Incm	$690,942	DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss	$325,156	NetGainSaleAstRevAndExpnssAmt
Gross Sales Price	$2,239,354	GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm	$325,156	CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss	$2,950,874	TotalRevAndExpnssAmt
Total Net Invst Incm	$1,160,453	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	$2,750	AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm	$0	AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps	$0	AccountingFeesChrtblPrpsAmt
Other Prof Fees Rev And Expnss	$61,644	OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm	$0	OtherProfFeesNetInvstIncmAmt
Other Prof Fees Dsbrs Chrtbl	$0	OtherProfFeesDsbrsChrtblAmt
Taxes Rev And Expnss	$11,579	TaxesRevAndExpnssAmt
Taxes Net Invst Incm	$0	TaxesNetInvstIncmAmt
Taxes Dsbrs Chrtbl	$0	TaxesDsbrsChrtblAmt
Other Expenses Rev And Expnss	$1,015	OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm	$0	OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl	$0	OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss	$76,988	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$1,520,000	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$1,520,000	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$1,596,988	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$1,520,000	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$1,353,886	ExcessRevenueOverExpensesAmt
Net Investment Income	$1,160,453	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$36,009	CashBOYAmt
Cash EOY	$28,829	CashEOYAmt
Cash EOYFMV	$28,828	CashEOYFMVAmt
Sav And Temp Cash Invst BOY	$790,187	SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY	$768,869	SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV	$768,869	SavAndTempCashInvstEOYFMVAmt
Acct Rcvbl	$23,315	AcctRcvblAmt
Acct Rcvbl EOY	$23,315	AcctRcvblEOYAmt
Acct Rcvbl EOYFMV	$23,315	AcctRcvblEOYFMVAmt
US Government Obligations BOY	$1,578,128	USGovernmentObligationsBOYAmt
US Government Obligations EOY	$1,121,148	USGovernmentObligationsEOYAmt
US Govt Obligations EOYFMV	$1,135,314	USGovtObligationsEOYFMVAmt
Corporate Stock BOY	$2,436,723	CorporateStockBOYAmt
Corporate Stock EOY	$2,452,390	CorporateStockEOYAmt
Corporate Stock EOYFMV	$4,608,981	CorporateStockEOYFMVAmt
Corporate Bonds BOY	$2,984,411	CorporateBondsBOYAmt
Corporate Bonds EOY	$2,482,901	CorporateBondsEOYAmt
Corporate Bonds EOYFMV	$2,317,321	CorporateBondsEOYFMVAmt
Invst Land Cost Or Other Basis	$4,815,136	InvstLandCostOrOtherBasisAmt
Land Bldg Investments EOY	$4,815,136	LandBldgInvestmentsEOYAmt
Land Bldg Investments EOYFMV	$4,815,136	LandBldgInvestmentsEOYFMVAmt
Other Investments BOY	$11,049,581	OtherInvestmentsBOYAmt
Other Investments EOY	$11,666,833	OtherInvestmentsEOYAmt
Other Investments EOYFMV	$12,783,894	OtherInvestmentsEOYFMVAmt
Total Assets BOY	$18,875,039	TotalAssetsBOYAmt
Total Assets EOY	$23,359,421	TotalAssetsEOYAmt
Total Assets EOYFMV	$26,481,658	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	$18,875,039	RetainedEarningBOYAmt
Retained Earning EOY	$23,359,421	RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY	$18,875,039	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$23,359,421	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$18,875,039	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$23,359,421	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$18,875,039	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	$1,353,886	ExcessRevenueOverExpensesAmt
Other Increases	$3,130,496	OtherIncreasesAmt
Subtotal	$23,359,421	SubtotalAmt
Other Decreases	$0	OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY	$23,359,421	TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (18 entries)

PropertyPropertyDesc	How AcquiredHowAcquiredCd	AcquiredAcquiredDt	SoldSoldDt	Gross Sales PriceGrossSalesPriceAmt	Cost Or Other BasisCostOrOtherBasisAmt	Gain Or LossGainOrLossAmt	Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
ROYCE GLOBAL TRUST 273 SHS	P	2023-12-22	2024-05-13	$2,934	$2,594	$340	$340
GENERAL MOTORS 1000 SHS	P	2015-05-28	2024-05-13	$45,495	$36,325	$9,170	$9,170
ROYCE GLOBAL TRUST 17340 SHS	P	2022-12-23	2024-05-13	$186,350	$168,537	$17,813	$17,813
WEYERHAEUSER CO 3000 SHS	P	2014-05-22	2024-05-13	$92,995	$89,663	$3,332	$3,332
MATTHEWS JAPAN FUND 8166 SHS	P	2022-12-14	2024-05-13	$156,717	$163,650	-$6,933	-$6,933
MICHIGAN FIN AUTH 10500 SHS	P	2013-08-16	2024-09-03	$105,000	$105,000	$0	$0
HAWAII ST GO BDS 150000 SHS	P	2010-02-22	2024-02-01	$150,000	$150,000	$0	$0
WASHINGTON ST TAXABLE 200000 SHS	P	2010-05-25	2024-04-01	$200,000	$200,000	$0	$0
WK KELLOGG CO 225 SHS	P	2010-05-25	2024-05-13	$4,912	$2,881	$2,031	$2,031
XME ONE LOOK 10000 SHS	P	2023-01-12	2024-01-10	$126,395	$100,000	$26,395	$26,395
BANK OF AMERICA 100000 SHS	P	2019-04-15	2024-10-23	$100,000	$113,272	-$13,272	-$13,272
JP MORGAN CHASE & CO 100000 SHS	P	2019-04-15	2024-10-01	$100,000	$107,276	-$7,276	-$7,276
AIR LEASE CORP 3000 SHS	P	2019-02-26	2024-10-17	$75,000	$75,000	$0	$0
CITIZENS FINANCIAL 4000 SHS	P	2019-01-22	2024-07-08	$100,000	$100,000	$0	$0
R2000 STARS 15000 SHS	P	2023-08-31	2024-09-13	$164,025	$150,000	$14,025	$14,025
SP500 STARS 15000 SHS	P	2023-08-31	2024-09-13	$162,225	$150,000	$12,225	$12,225
SP500 CLIRNS ISSUER 20000 SHS	P	2019-04-25	2024-01-08	$291,795	$200,000	$91,795	$91,795
CAPITAL GAINS DIVIDENDS	P			$175,511		$175,511	$175,511

Field	Value	IRS element (for citing)
Capital Gain Net Income	$325,156	CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$16,130	InvestmentIncomeExciseTaxAmt
Tax Under Section511	$0	TaxUnderSection511Amt
Subtotal	$16,130	SubtotalAmt
Subtitle A Tax	$0	SubtitleATaxAmt
Tax Based On Investment Income	$16,130	TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx	$10,100	EstimatedPlusOvpmtIncmTxAmt
Exempt Frgn Org Tax Wthld At Srce	$0	ExemptFrgnOrgTaxWthldAtSrceAmt
Extsn Request Income Tax Paid	$23,000	ExtsnRequestIncomeTaxPaidAmt
Backup Withholding Withheld	$0	BackupWithholdingWithheldAmt
Total Payments And Credits	$33,100	TotalPaymentsAndCreditsAmt
Es Penalty	$0	EsPenaltyAmt
Overpayment	$16,970	OverpaymentAmt
Applied To ES Tax	$16,970	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	Yes (1)	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	MI	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	JO ELYN NYMAN	IndividualWithBooksNm
Phone	2486451307	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	273 LAKEWOOD	AddressLine1Txt
City	BLOOMFIELD HILLS	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48304	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 (3 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
BRUCE FRANKEL
700 ARDMOOR DRIVE	BLOOMFIELD	MI	48301	PRESIDENT AND TRUSTEE	2.00	$0	$0	$0
JO ELYN NYMAN
273 LAKEWOOD	BLOOMFIELD HILLS	MI	48304	VICE PRESIDENT, TREASURER,	4.00	$0	$0	$0
GEORGE NYMAN
273 LAKEWOOD	BLOOMFIELD HILLS	MI	48304	SECRETARY AND 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	$20,643,982	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$823,604	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$4,150,000	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$25,617,586	TotalFMVOfUnusedAssetsAmt
Reduction Claimed	$0	ReductionClaimedAmt
Acquisition Indebtedness	$0	AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast	$25,617,586	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$384,264	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$25,233,322	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$1,261,666	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$1,261,666	MinimumInvestmentReturnAmt
Tax Based On Investment Income	$16,130	TaxBasedOnInvestmentIncomeAmt
Total Tax	$16,130	TotalTaxAmt
Distributable Before Adj	$1,245,536	DistributableBeforeAdjAmt
Recoveries Qualfied Distri	$0	RecoveriesQualfiedDistriAmt
Distributable Before Ded	$1,245,536	DistributableBeforeDedAmt
Deduction From Distributable	$0	DeductionFromDistributableAmt
Distributable As Adjusted	$1,245,536	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$1,520,000	ExpensesAndContributionsAmt
Program Related Invst Total	$0	ProgramRelatedInvstTotalAmt
Qualifying Distributions	$1,520,000	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$1,245,536	DistributableAsAdjustedAmt
Undistributed Income PY	$0	UndistributedIncomePYAmt
Total For Prior Years	$0	TotalForPriorYearsAmt
Excess Distribution Cyov Yr1	$89,987	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$89,987	TotalExcessDistributionCyovAmt
Qualifying Distributions	$1,520,000	QualifyingDistributionsAmt
Applied To Year1	$0	AppliedToYear1Amt
Applied To Prior Years	$0	AppliedToPriorYearsAmt
Treated As Distri From Corpus	$0	TreatedAsDistriFromCorpusAmt
Applied To Current Year	$1,245,536	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$274,464	RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus	$0	ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY	$0	ExcessDistributionCyovAppCYAmt
Total Corpus	$364,451	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	$364,451	ExcessDistriCyovToNextYrAmt
Excess From Year1	$89,987	ExcessFromYear1Amt
Excess From Current Year	$274,464	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Contributing Manager	BRUCE FRANKEL	ContributingManagerNm
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (26 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient RelationshipRecipientRelationshipTxt	Recipient Foundation StatusRecipientFoundationStatusTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt	Address Line2RecipientUSAddress/AddressLine2Txt
AFMDA
20 W 36TH STREET 1100	NEW YORK	NY	10018	NONE	501(C)(3)	NATIONAL AMBULANCE, BLOOD-SERVICE AND DISASTER-RELIEF ORGANIZATION	$5,000
ALZHEIMERS DISEASE RESEARCH
22512 GATEWAY CENTER DR	CLARKSBURG	MD	20871	NONE	501(C)(3)	ALZHEIMERS RESEARCH	$5,000
AMERICAN DIABETES ASSOCIATION
1701 NORTH BEAUREGARD STREET	ALEXANDRIA	VA	22311	NONE	501(C)(3)	MEDICAL RESEARCH	$20,000
BEAR HUG FOUNDATION
139 W MAPLE SUITE F	BIRMINGHAM	MI	48009	NONE	501(C)(3)	OUTDOOR EDUCATIONAL AND RECREATIONAL ACTIVITIES FOR FOSTER CHILDREN	$35,000
CHRONS & COLITIS FOUNDATION
25882 ORCHARD LAKE ROAD SUITE 102	FARMINGTON HILLS	MI	48336	NONE	501(C)(3)	MEDICAL RESEARCH	$80,000
DETROIT RESCUE MISSION
150 STIMSON ST	DETROIT	MI	48201	NONE	501(C)(3)	REHABILITATION FACILITY	$5,000
FAR CONSERVATORY
1669 WEST MAPLE ROAD	BIRMINGHAM	MI	48009	NONE	501(C)(3)	ASSISTANCE FOR PEOPLE WITH DISABILITIES	$50,000
GLEANERS
2131 BEAUFAIT	DETROIT	MI	48207	NONE	501(C)(3)	FOOD BANK	$50,000
GRACE CENTERS OF HOPE
35 E HURON ST	PONTIAC	MI	48342	NONE	501(C)(3)	FAITH-BASED LONG-TERM LIFE SKILLS PROGRAM	$5,000
HOSPICE OF MICHIGAN (STATE OF MICHIGAN)
43097 WOODWARD AVE SUITE 102	BLOOMFIELD HILLS	MI	48302	NONE	501(C)(3)	END OF LIFE CARE AND SUPPORT PROGRAMS	$500,000
JARC
30301 NORTHWESTERN HIGHWAY SUITE	FARMINGTON HILLS	MI	48334	NONE	501(C)(3)	ASSISTANCE FOR PEOPLE WITH DISABILITIES	$10,000	100
JEWISH FAMILY SERVICES
6555 W MAPLE RD	WEST BLOOMFIELD TWP	MI	48322	NONE	501(C)(3)	FAMILY SERVICES & SUPPORT GROUPS	$5,000
JEWISH SENIOR LIFE
6710 W MAPLE RD	WEST BLOOMFIELD	MI	48322	NONE	501(C)(3)	SENIOR/RETIREMENT FACILITY	$25,000
KIDS KICKING CANCER
27600 NORTHWESTERN HIGHWAY	SOUTHFIELD	MI	48034	NONE	501(C)(3)	PROVIDES THE NEEDS OF CHILDREN WITH ILLNESS	$5,000
LUPUS RESEARCH ALLIANCE
275 MADISON AVE	NEW YORK	NY	10016	NONE	501(C)(3)	LUPUS RESEARCH	$5,000
THE GLAUCOMA FOUNDATION
80 MAIDEN LANE STE 700	PECK SLIP	NY	10038	NONE	501(C)(3)	GLAUCOMA RESEARCH	$5,000
ORT AMERICA
6735 TELEGRAPH RD	BLOOMFIELD HILLS	MI	48301	NONE	501(C)(3)	EDUCATION SUPPORT	$5,000
MICHIGAN LEAGUE FOR PUBLIC POLICY
1223 TURNER STREET STE G1	LANSING	MI	48906	NONE	501(C)(3)	ECONOMIC SECURITY AND WELL-BEING FOR PEOPLE IN MICHIGAN	$25,000
CAREHOUSE OF OAKLAND COUNTY
44765 WOODWARD AVE	PONTIAC	MI	48341	NONE	501(C)(3)	ASSISTANCE FOR ABUSED AND NEGLECTED CHILDREN	$50,000
PARKINSON'S FOUNDATION
PO BOX 61420	STATEN ISLAND	NY	10306	NONE	501(C)(3)	PATIENT SERVICE, AWARENESS AND SUPPORT	$5,000
PLANNED PARENTHOOD
PO BOX 3673	ANN ARBOR	MI	48106	NONE	501(C)(3)	SEXUAL AND REPRODUCTIVE HEALTH	$10,000
ST JUDES CHILDRENS RESEARCH
32121 WOODWARD AVE 350	ROYAL OAK	MI	48073	NONE	501(C)(3)	CHILDHOOD CANCER RESEARCH AND TREATMENT	$2,000
TAMARACK CAMPS
6735 TELEGRAPH RD	BLOOMFIELD HILLS	MI	48301	NONE	501(C)(3)	PROVIDES ENRICHING JEWISH CAMPING EXPERIENCES	$5,000
UNIVERSITY OF MICHIGAN
1230 HUBBARD ST	ANN ARBOR	MI	48109	NONE	501(C)(3)	EDUCATION SUPPORT	$600,000
YAD EZRA
2850 W 11 MILE RD	BERKLEY	MI	48072	NONE	501(C)(3)	FOOD BANK	$3,000
AMERICAN FRIENDS OF GALILEE MEDICAL CENTER
PO BOX 789856	PHILADELPHIA	PA	19178	NONE	501(C)(3)	MEDICAL SUPPORT AND FACILITY	$5,000

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$1,520,000	TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut	$0	TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$144,355	ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$753,030	ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

Field	Value	IRS element (for citing)
Exclusion	18	ExclusionCd
Exclusion	$325,156	ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Unrelated Business Taxbl Incm	$0	UnrelatedBusinessTaxblIncmAmt
Exclusion	$1,222,541	ExclusionAmt
Related Or Exempt Function Incm	$0	RelatedOrExemptFunctionIncmAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$1,222,541	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 (4 entries)

ContributorContributorNum	Address Line1ContributorUSAddress/AddressLine1Txt	CityContributorUSAddress/CityNm	State AbbreviationContributorUSAddress/StateAbbreviationCd	ZIPContributorUSAddress/ZIPCd	Total ContributionsTotalContributionsAmt	Noncash ContributionNoncashContributionInd
GEORGE AND JO ELYN NYMAN
1	273 LAKEWOOD	BLOOMFIELD HILLS	MI	48304	$432,084	Yes (X)
BRUCE FRANKEL
2	700 ARDMOOR DR	BLOOMFIELD	MI	48301	$432,083	Yes (X)
STANELY FRANKEL
3	273 LAKEWOOD	BLOOMFIELD HILLS	MI	48304	$432,083	Yes (X)
MAXINE STUART FRANKEL FOUNDATION
4	273 LAKEWOOD	BLOOMFIELD HILLS	MI	48304	$432,083	Yes (X)

Non Cash Property Contribution NonCashPropertyContributionGrp (4 entries)

ContributorContributorNum	Noncash PropertyNoncashPropertyDesc	Fair Market ValueFairMarketValueAmt	ReceivedReceivedDt
1	1/12 OF LAND LOCATED AT 2165 LAKE GEORGE RD OAKLAND MI 48363	$432,084	2024-09-30
2	1/12 OF LAND LOCATED AT 2165 LAKE GEORGE RD OAKLAND MI 48363	$432,083	2024-09-30
3	1/12 OF LAND LOCATED AT 2165 LAKE GEORGE RD OAKLAND MI 48363	$432,083	2024-09-30
4	1/12 OF LAND LOCATED AT 2165 LAKE GEORGE RD OAKLAND MI 48363	$432,083	2024-09-30

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Field	Value	IRS element (for citing)
Category	ACCOUNTING FEES	CategoryTxt
Amt	$2,750	Amt
Net Investment Income	$0	NetInvestmentIncomeAmt
Disbursements Charitable Prps	$0	DisbursementsCharitablePrpsAmt

Acty Not Previously Rpt Expln ActyNotPreviouslyRptExpln

Field	Value	IRS element (for citing)
Explanation	A DONATION OF LAND WAS MADE TO THE ORGANIZATION IN 2016 THAT WAS UNDISCOVERED UNTIL 2024. THE VALUE OF THE LAND DONATION RECEIVED IN 2016 WAS $3,086,803.	ExplanationTxt

Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule

Investments Corporate Bonds InvestmentsCorporateBondsGrp (19 entries)

BondBondNm	EOY Book ValueEOYBookValueAmt	EOYFMVEOYFMVAmt
AFFILLATED MANAGERS GROUP 6000 SHS	$150,000	$109,080
AMERICAN FNCL GROUP 6000 SHS	$150,000	$135,060
ARCH CAPITAL GROUP 4000 SHS	$100,000	$84,840
BANK OF AMERICA CORP 6000 SHS	$150,000	$129,600
BANK OF AMERICA CORP HH 6000 SHS	$150,000	$148,440
BERKLEY WR CORP 4000 SHS	$100,000	$92,240
CHARLES SCHWAB CORP 5000 SHS	$125,000	$125,500
CHS INC 6000 SHS	$150,000	$154,020
ENSTAR GROUP 4000 SHS	$98,131	$81,400
FANNIE MAE NEW MONEY 8000 SHS	$45,200	$78,400
FEDERAL AGRICULTURE 6000 SHS	$150,000	$133,500
JPMORGAN CHASE & CO 6000 SHS	$150,000	$151,020
MORGAN STANLEY 100000 SHS	$100,527	$99,054
OLD NATIONAL BANCORP 2000 SHS	$50,000	$49,420
SEMPRA ENERGY 6000 SHS	$150,000	$136,200
SYNCHRONY FINANCIAL 4000 SHS	$100,000	$76,720
THE GABELLI MLT MEDIA 8000 SHS	$183,788	$185,280
WELLS FARGO & CO 250000 SHS	$280,255	$249,547
WELLS FARGO 4000 SHS	$100,000	$98,000

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (25 entries)

StockStockNm	EOY Book ValueEOYBookValueAmt	EOYFMVEOYFMVAmt
CATERPILLAR 700 SHS	$55,916	$253,932
COCA COLA 2000 SHS	$50,157	$124,520
DIAGEO PLC SPSD 850 SHS	$50,222	$108,060
DJIA CLIRNS ISSUERS 22500 SHS	$225,000	$321,750
DUKE ENERGY 1000 SHS	$90,406	$107,740
EMERSON ELEC CO 1000 SHS	$44,239	$123,930
HERCULES CAPITAL 10000 SHS	$178,000	$200,900
INTEL CORP 3000 SHS	$59,310	$60,150
INTL BSKT LIRN 35000 SHS	$350,000	$413,000
JOHNSON AND JOHNSON 850 SHS	$50,633	$122,927
KELLANOVA 900 SHS	$44,588	$72,873
MICROSOFT CORP 2000 SHS	$51,018	$843,000
NESTLE S A REP 1200 SHS	$52,152	$98,040
NISOURCE INC 6000 SHS	$39,438	$220,560
R2000 STEPUP 16402 SHS	$164,020	$161,560
RAYONIER INC 2000 SHS	$65,465	$52,200
SIEMENS AG 1000 SHS	$56,817	$96,680
SP500 NOTES ISSUER BNS 30000 SHS	$300,000	$316,500
SP500 STARS ISS 16222 SHS	$162,220	$159,949
UNILEVER PLC 2000 SHS	$51,538	$113,400
UNITED PARCEL SVC 500 SHS	$50,276	$63,050
WALMART INC 300 SHS	$18,296	$27,105
WASTE MANGEMENT 1500 SHS	$47,441	$302,685
XLRE STEPUP 15000 SHS	$150,000	$155,400
ZURICH INSURANCE GROUP 3000 SHS	$45,238	$89,070

Investments Govt Obligations Sch InvestmentsGovtObligationsSch

Field	Value	IRS element (for citing)
US Govt Obligations Book Vl EOY	$0	USGovtObligationsBookVlEOYAmt
US Govt Obligations EOYFMV	$0	USGovtObligationsEOYFMVAmt
State Local Sec Book Vl EOY	$1,121,148	StateLocalSecBookVlEOYAmt
State Local Sec EOYFMV	$1,135,314	StateLocalSecEOYFMVAmt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp (49 entries)

Category Or ItemCategoryOrItemTxt	Listed At Cost Or FMVListedAtCostOrFMVCd	Book ValueBookValueAmt	EOYFMVEOYFMVAmt
BLACKROCK CAP ALLOCATION 15038 SHS	AT COST	$263,583	$227,820
BLACKROCK GLBL ALLOCATION 12490 SHS	AT COST	$239,092	$233,558
BLACKROCK INNOVATION 98 SHS	AT COST	$1,578	$730
BLACKSTONE PRIVATE 10093 SHS	AT COST	$251,250	$256,964
BLUE OWL CREDIT INCOME 27144 SHS	AT COST	$251,250	$259,229
BNY MELLON ALCENTRA 1500 SHS	AT COST	$150,000	$132,300
COLUMBIA DIVIDEND INCOME 11105 SHS	AT COST	$304,067	$366,455
COLUMBIA FLEXIBLE CAPITAL INCOME 22785 SHS	AT COST	$286,153	$315,577
DOUBLELINE INCOME SOLUTION 17233 SHS	AT COST	$318,621	$216,670
DOUBLELINE LOW DURATION 18043 SHS	AT COST	$173,837	$172,847
DOUBLELINE YIELD OPP 11228 SHS	AT COST	$208,726	$177,744
EATON VANCE RCHRD BRSTN 30985 SHS	AT COST	$438,933	$561,140
EATON VANCE RCHRD BRSTN 8016 SHS	AT COST	$106,422	$114,961
FIRST EAGLE GLOBAL 11962 SHS	AT COST	$656,885	$806,339
FPA CRESCENT PORT 22614 SHS	AT COST	$667,198	$909,096
FPA NEW INCOME 31794 SHS	AT COST	$301,598	$310,629
GUGGENHEIM 9836 SHS	AT COST	$179,645	$146,256
JANUS HENDERSON MULTI 19692 SHS	AT COST	$164,354	$168,758
JENSEN QUALITY GROWTH 5674 SHS	AT COST	$257,680	$329,679
JOHN HANCOCK STRATEGIC INCOME 23088 SHS	AT COST	$250,418	$230,414
JP MORGAN INCOME BUILDER 37657 SHS	AT COST	$385,238	$368,661
JPMORGAN STRATEGIC INCOME 23186 SHS	AT COST	$266,547	$265,245
KINETICS PARADIGM FUND 5836 SHS	AT COST	$206,319	$741,168
KKR CREDIT OPPORT 13265 SHS	AT COST	$290,864	$304,431
LORD ABBETT CREDIT 32521 SHS	AT COST	$293,390	$290,417
LORD ABBETT SHORT DURATION 43818 SHS	AT COST	$176,691	$169,137
LYRICAL US VALUE EQUITY 7950 SHS	AT COST	$134,858	$205,167
MATTHEWS ASIA DIVIDEND 15481 SHS	AT COST	$230,535	$217,660
NEUBERGER BERMAN LONG SHORT 16155 SHS	AT COST	$195,133	$302,915
NUVEEN PREFERRED & INCOM 86 SHS	AT COST	$772	$671
NUVEEN PREFERRED 18881 SHS	AT COST	$300,643	$293,215
NUVEEN REAL ASSET INC 8679 SHS	AT COST	$200,875	$183,661
NUVEEN REAL ASSET INCOME 8026 SHS	AT COST	$113,360	$97,358
NUVEEN TAXABLE MUNI 10732 SHS	AT COST	$198,659	$160,765
OAKMARK GLOBAL SELECT 12072 SHS	AT COST	$211,790	$266,663
PIMCO DYNAMIC 16041 SHS	AT COST	$285,401	$219,538
PIMCO DYNAMIC ENERGY 7965 SHS	AT COST	$128,800	$208,123
PIMCO INCOME FUND 10588 SHS	AT COST	$123,069	$111,391
PIMCO LOW DURATION FD 15154 SHS	AT COST	$127,268	$121,538
PIMCO SHORT TERM 29684 SHS	AT COST	$286,751	$287,339
PMF TEI FUND 26 SHS	AT COST	$2,547	$1,677
PRINCIPAL DIVERSIFIED INCOME 25160 SHS	AT COST	$328,575	$296,130
RIVERNORTH/DOUBLELINE 5000 SHS	AT COST	$75,722	$41,700
SHENKMAN SHORT DURATION 21135 SHS	AT COST	$212,719	$206,698
T ROWE PRICE RETIREMENT BALANCED FUND 30737 SHS	AT COST	$461,316	$407,271
T ROWE PRICE SHORT TERM 42796 SHS	AT COST	$204,864	$196,861
TORTOISE ENERGY INFRSTRCTR INCOME 35995 SHS	AT COST	$266,444	$326,113
VIRTUS MULTI SECTOR 42694 SHS	AT COST	$201,006	$193,404
VULCAN VALUE PARTNERS 13000 SHS	AT COST	$285,387	$361,811

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)

DescDesc	Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt	Net Investment IncomeNetInvestmentIncomeAmt	Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt
STATE FILING FEE	$20	$0	$0
BOND PREMIUM AMORTIZATION	$909	$0	$0
PMF TEI K-1 DEDUCTION	$86	$0	$0

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail (2 entries)

DescDesc	AmtAmt
BASIS ADJUSTMENTS - COST V. FMV	$43,693
LAND ADDITION DONATED IN PY PREVIOUSLY UNREPORTED	$3,086,803

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

Field	Value	IRS element (for citing)
Category	INVESTMENT AND ADVISORY FEES	CategoryTxt
Amt	$61,644	Amt
Net Investment Income	$0	NetInvestmentIncomeAmt
Disbursements Charitable Prps	$0	DisbursementsCharitablePrpsAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxt	AmtAmt	Net Investment IncomeNetInvestmentIncomeAmt	Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt
FOREIGN TAX WITHHELD	$2,579	$0	$0
FEDERAL EXCISE TAX	$9,000	$0	$0