CHARLES AND MARIE ROBERTSON FOUNDATION: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: CHARLES AND MARIE ROBERTSON FOUNDATION (EIN 46-2161280)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-11-06
IRS object ID: 202543109349101784
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
Depreciation Schedule
Other Decreases Schedule
Other Expenses Schedule
Other Income Schedule2
Taxes Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-11-06T17:25:03-06:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	WITHUMSMITHBROWNPC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	331 NEWMAN SPRINGS RD STE 125	AddressLine1Txt
City	RED BANK	CityNm
State Abbreviation	NJ	StateAbbreviationCd
ZIP	077016765	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	462161280	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Charles and Marie Robertson Foundation	BusinessNameLine1Txt
Business Name Line2	c/o Robert Ernst	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
In Care Of	% ROBERT ERNST	InCareOfNm
Business Name Control	CHAR	BusinessNameControlTxt
Phone	8312065288	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4500 Viejo Road	AddressLine1Txt
City	Carmel	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	93923	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	ROBERT ERNST	PersonNm
Person Title	DIRECTOR	PersonTitleTxt
Phone	8312065288	PhoneNum
Signature	2025-11-15	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JUSTIN J LYNCH CPA	PreparerPersonNm
PTIN	P01483749	PTIN
Phone	7328423113	PhoneNum

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	$27,185,469	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	$0	ContriRcvdRevAndExpnssAmt
Schedule B Not Required	Yes (X)	ScheduleBNotRequiredInd
Dividends Rev And Expnss	$465,917	DividendsRevAndExpnssAmt
Dividends Net Invst Incm	$465,917	DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss	$2,717,723	NetGainSaleAstRevAndExpnssAmt
Gross Sales Price	$9,383,134	GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm	$5,094,553	CapGainNetIncmNetInvstIncmAmt
Other Income Rev And Expnss	$299,282	OtherIncomeRevAndExpnssAmt
Other Income Net Invst Incm	$298,907	OtherIncomeNetInvstIncmAmt
Total Rev And Expnss	$3,482,922	TotalRevAndExpnssAmt
Total Net Invst Incm	$5,859,377	TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss	$0	CompOfcrDirTrstRevAndExpnssAmt
Accounting Fees Rev And Expnss	$29,052	AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm	$14,526	AccountingFeesNetInvstIncmAmt
Accounting Fees Adj Net Incm	$0	AccountingFeesAdjNetIncmAmt
Accounting Fees Chrtbl Prps	$14,526	AccountingFeesChrtblPrpsAmt
Other Prof Fees Rev And Expnss	$66,004	OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm	$66,004	OtherProfFeesNetInvstIncmAmt
Taxes Rev And Expnss	$6,711	TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss	$76,726	OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm	$74,554	OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl	$1,902	OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss	$178,493	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$155,084	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm	$0	TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$16,428	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$1,250,000	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$1,250,000	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$1,428,493	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$155,084	TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm	$0	TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl	$1,266,428	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$2,054,429	ExcessRevenueOverExpensesAmt
Net Investment Income	$5,704,293	NetInvestmentIncomeAmt
Adjusted Net Income	$0	AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$655,568	CashBOYAmt
Cash EOY	$838,857	CashEOYAmt
Cash EOYFMV	$838,857	CashEOYFMVAmt
Corporate Stock BOY	$16,080,230	CorporateStockBOYAmt
Corporate Stock EOY	$16,897,379	CorporateStockEOYAmt
Corporate Stock EOYFMV	$16,897,379	CorporateStockEOYFMVAmt
Other Investments BOY	$8,747,873	OtherInvestmentsBOYAmt
Other Investments EOY	$9,449,233	OtherInvestmentsEOYAmt
Other Investments EOYFMV	$9,449,233	OtherInvestmentsEOYFMVAmt
Total Assets BOY	$25,483,671	TotalAssetsBOYAmt
Total Assets EOY	$27,185,469	TotalAssetsEOYAmt
Total Assets EOYFMV	$27,185,469	TotalAssetsEOYFMVAmt
Total Liabilities BOY	$0	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind
Retained Earning BOY	$25,483,671	RetainedEarningBOYAmt
Retained Earning EOY	$27,185,469	RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY	$25,483,671	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$27,185,469	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$25,483,671	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$27,185,469	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$25,483,671	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	$2,054,429	ExcessRevenueOverExpensesAmt
Subtotal	$27,538,100	SubtotalAmt
Other Decreases	$352,631	OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY	$27,185,469	TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (8 entries)

PropertyPropertyDesc	AcquiredAcquiredDt	SoldSoldDt	Gross Sales PriceGrossSalesPriceAmt	Cost Or Other BasisCostOrOtherBasisAmt	Gain Or LossGainOrLossAmt	Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt	How AcquiredHowAcquiredCd
ST COVERED BOA #7365	2024-01-01	2024-12-31	$80,307	$73,681	$6,626	$6,626
LT COVERED BOA #7365	2023-01-01	2024-12-31	$448,681	$382,126	$66,329	$66,555
ST COVERED BOA #8040	2024-01-01	2024-12-31	$184,772	$161,541	$23,231	$23,231
LT COVERED BOA #8040	2023-01-01	2024-12-31	$7,699,116	$3,671,007	$4,028,109	$4,028,109
CAPITAL GAIN DIVIDENDS					$970,258		P
CAPITAL GAIN DIVIDENDS					$970,258		P
CAPITAL GAIN DIVIDENDS					$970,258		P
CAPITAL GAIN DIVIDENDS					$970,258		P

Field	Value	IRS element (for citing)
Capital Gain Net Income	$5,094,553	CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$79,290	InvestmentIncomeExciseTaxAmt
Subtotal	$79,290	SubtotalAmt
Tax Based On Investment Income	$79,290	TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx	$4,989	EstimatedPlusOvpmtIncmTxAmt
Exempt Frgn Org Tax Wthld At Srce	$0	ExemptFrgnOrgTaxWthldAtSrceAmt
Extsn Request Income Tax Paid	$60,000	ExtsnRequestIncomeTaxPaidAmt
Total Payments And Credits	$64,989	TotalPaymentsAndCreditsAmt
Tax Due	$14,301	TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

Field	Value	IRS element (for citing)
Legislative Political Acty	false	LegislativePoliticalActyInd
More Than100 Spent	false	MoreThan100SpentInd
Form1120 POL Filed	false	Form1120POLFiledInd
Activities Not Previously Rpt	false	ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws	false	ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc	false	OrganizationDissolvedEtcInd
Section508e Rqr Satisfied	Yes (true)	Section508eRqrSatisfiedInd
At Least5000 In Assets	Yes (true)	AtLeast5000InAssetsInd
Org Report Or Register State	CA	OrgReportOrRegisterStateCd
Form990 PF Filed With Atty Gen	Yes (true)	Form990PFFiledWithAttyGenInd
Private Operating Foundation	false	PrivateOperatingFoundationInd
New Substantial Contributors	false	NewSubstantialContributorsInd
Own Controlled Entity	false	OwnControlledEntityInd
Donor Advised Fund	false	DonorAdvisedFundInd
Comply With Public Insp Rqr	Yes (true)	ComplyWithPublicInspRqrInd
Website Address	N/A	WebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

Field	Value	IRS element (for citing)
Business Name Line1	ROBERT ERNST	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8313738033	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	4500 VIEJO RD	AddressLine1Txt
City	CARMEL	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	93923	ZIPCd

Field	Value	IRS element (for citing)
Foreign Accounts Question	false	ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Field	Value	IRS element (for citing)
Sale Or Exch Disqualified Prsn	false	SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn	false	BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn	false	FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn	false	PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn	false	TransferAstDisqualifiedPrsnInd
Payment To Government Official	false	PaymentToGovernmentOfficialInd
Uncorrected Prior Acts	false	UncorrectedPriorActsInd
Undistributed Income PY	false	UndistributedIncomePYInd
Business Holdings	false	BusinessHoldingsInd
Jeopardy Investments	false	JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst	false	UncorrectedPYJeopardyInvstInd
Influence Legislation	false	InfluenceLegislationInd
Influence Election	false	InfluenceElectionInd
Grants To Individuals	false	GrantsToIndividualsInd
Grants To Organizations	false	GrantsToOrganizationsInd
Noncharitable Purpose	false	NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Proceeds Or Net Income	false	ProceedsOrNetIncomeInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (6 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
DIANA ERNST
4500 Viejo Road	Carmel	CA	93923	DIRECTOR	0	$0	$0	$0
DAVID ERNST
4500 Viejo Road	Carmel	CA	93923	SECRETARY/DIRECTOR	0	$0	$0	$0
ROBERT ERNST
4500 Viejo Road	Carmel	CA	93923	PRESIDENT	0	$0	$0	$0
KATHERINE ERNST
4500 Viejo Road	Carmel	CA	93923	DIRECTOR	0	$0	$0	$0
KERI ERNST
4500 Viejo Road	Carmel	CA	93923	DIRECTOR	0	$0	$0	$0
MICHAEL SANFORD
4500 VIEJO ROAD	CARMEL	CA	93923	DIRECTOR	0	$0	$0	$0

Field	Value	IRS element (for citing)
Summary Of Direct Chrtbl Acty		SummaryOfDirectChrtblActyGrp
Sum Of Program Related Invst		SumOfProgramRelatedInvstGrp

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$20,004,323	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$1,311,687	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$5,264,316	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$26,580,326	TotalFMVOfUnusedAssetsAmt
Acquisition Indebtedness	$0	AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast	$26,580,326	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$398,705	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$26,181,621	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$1,309,081	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$1,309,081	MinimumInvestmentReturnAmt
Tax Based On Investment Income	$79,290	TaxBasedOnInvestmentIncomeAmt
Total Tax	$79,290	TotalTaxAmt
Distributable Before Adj	$1,229,791	DistributableBeforeAdjAmt
Distributable Before Ded	$1,229,791	DistributableBeforeDedAmt
Distributable As Adjusted	$1,229,791	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$1,266,428	ExpensesAndContributionsAmt
Program Related Invst Total	$0	ProgramRelatedInvstTotalAmt
Charitable Assets Acquis Paid	$0	CharitableAssetsAcquisPaidAmt
Set Aside Suitability Test	$0	SetAsideSuitabilityTestAmt
Set Aside Cash Distri Test	$0	SetAsideCashDistriTestAmt
Qualifying Distributions	$1,266,428	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$1,229,791	DistributableAsAdjustedAmt
Undistributed Income PY	$10,472	UndistributedIncomePYAmt
Prior Year1	2022	PriorYear1Yr
Prior Year2	2021	PriorYear2Yr
Prior Year3	2020	PriorYear3Yr
Total For Prior Years	$0	TotalForPriorYearsAmt
Qualifying Distributions	$1,266,428	QualifyingDistributionsAmt
Applied To Year1	$10,472	AppliedToYear1Amt
Applied To Current Year	$1,229,791	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$26,165	RemainingDistriFromCorpusAmt
Total Corpus	$26,165	TotalCorpusAmt
Prior Year Undistributed Incm	$0	PriorYearUndistributedIncmAmt
Taxable1	$0	Taxable1Amt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr	$26,165	ExcessDistriCyovToNextYrAmt
Excess From Current Year	$26,165	ExcessFromCurrentYearAmt

Field	Value	IRS element (for citing)
Private Operating Foundations		PrivateOperatingFoundationsGrp

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (19 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient RelationshipRecipientRelationshipTxt	Recipient Foundation StatusRecipientFoundationStatusTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
ST MARY'S COLLEGE OF CALIFORNIA
1928 ST MARYS ROAD PMB 4300	MORAGA	CA	93940	NONE	PC	GENERAL SUPPORT	$40,000
NURSE FAMILY PARTNERSHIP
1900 GRANT STREET SUITE 400	DENVER	CO	80203	NONE	PC	GENERAL SUPPORT	$55,000
INTERCOLLEGIATE STUDIES INSTITUTE
3901 CENTERVILLE ROAD	WILMINGTON	DE	19807	NONE	PC	GENERAL SUPPORT	$40,000
WASHINGTON LATIN PUBLIC CHARTER SCHOOL
5200 2ND STREET NW	WASHINGTON	DC	20011	NONE	PC	GENERAL SUPPORT	$125,000
FOUNDATION FOR INDIVIDUAL RIGHTS IN EXPRESSION
510 WALNUT STREET SUITE 1250	PHILADELPHIA	PA	19106	NONE	PC	GENERAL SUPPORT	$85,000
INSTITUTE FOR HUMANE STUDIES
3434 WASHINGTON BLVD 1C5	ARLINGTON	VA	22201	NONE	PC	GENERAL SUPPORT	$40,000
THE INSTITUTE FOR WORLD POLITICS
1521 16TH STREET NW	WASHINGTON	DC	20036	NONE	PC	GENERAL SUPPORT	$200,000
THE PHILADELPHIA SOCIETY
2000 MADISON AVE SE	GRAND RAPIDS	MI	49507	NONE	PC	GENERAL SUPPORT	$7,500
THE MOVING PICTURE INSTITUTE
375 GREENWICH STREET	NEW YORK	NY	10013	NONE	PC	GENERAL SUPPORT	$100,000
LUCILE PACKARD FOUNDATION FOR CHILDREN'S HEALTH
400 HAMILTON AVE 340	PALO ALTO	CA	94301	NONE	PC	GENERAL SUPPORT	$110,000
SANTA CANTALINA SCHOOL
1500 MARK THOMAS DRIVE	MONTEREY	CA	93940	NONE	PC	GENERAL SUPPORT	$50,000
MONTAGE HEALTH FOUNDATION
40 RYAN CT STE 200	MONTEREY	CA	93940	NONE	PC	GENERAL SUPPORT	$31,300
HAND HELPING AFTER NEONATAL DEATH
PO BOX 3693	REDWOOD CITY	CA	94064	NONE	PC	GENERAL SUPPORT	$13,700
NEW CIVIL LIBERTIES ALLIANCE
1225 19TH STREET NW STE 450	WASHINGTON	DC	20036	NONE	PC	GENERAL SUPPORT	$95,000
ORANGE COUNTY CLASSICAL ACADEMY
4100 WALNUT AVE	ORANGE	CA	92869	NONE	PC	GENERAL SUPPORT	$125,000
CLAREMONT INSTITUTE
1317 W FOOTHILL BLVD STE 120	UPLAND	CA	91786	NONE	PC	GENERAL SUPPORT	$30,000
FEDERALIST SOCIETY
1776 I STREET NW SUITE 300	WASHINGTON	DC	20006	NONE	PC	GENERAL SUPPORT	$2,500
HUNTER SEVEN FOUNDATION
306 THAYER STREET STE 2694	PROVIDENCE	RI	02906	NONE	PC	GENERAL SUPPORT	$50,000
OPERATION UNDERGROUND RAILROAD INC
5121 MURRAY BLVD	MURRAY	UT	84123	NONE	PC	GENERAL SUPPORT	$50,000

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$1,250,000	TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Field	Value	IRS element (for citing)
Fees Contracts From Govt Ag		FeesContractsFromGovtAgGrp
Membership Dues And Assmnt		MembershipDuesAndAssmntGrp
Int On Sav And Temp Cash Invst		IntOnSavAndTempCashInvstGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$465,917	ExclusionAmt

Field	Value	IRS element (for citing)
Net Rntl Incm Re Debt Fincd Prop		NetRntlIncmReDebtFincdPropGrp
Net Rntl Incm Re Not Debt Fincd Prop		NetRntlIncmReNotDebtFincdProp
Net Rental Income Personal Prop		NetRentalIncomePersonalPropGrp

Other Investment Income OtherInvestmentIncomeGrp

Field	Value	IRS element (for citing)
Exclusion	18	ExclusionCd
Exclusion	$299,282	ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

Field	Value	IRS element (for citing)
Exclusion	18	ExclusionCd
Exclusion	$2,717,723	ExclusionAmt

Field	Value	IRS element (for citing)
Net Income Loss From Special Evt		NetIncomeLossFromSpecialEvtGrp
Gross Profit Loss Sls Of Invntry		GrossProfitLossSlsOfInvntryGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Exclusion	$3,482,922	ExclusionAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$3,482,922	TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Field	Value	IRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO	false	TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO	false	TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets	false	SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO	false	PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets	false	RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements	false	ReimbursementArrangementsInd
Loans Or Loan Guarantees	false	LoansOrLoanGuaranteesInd
Performance Of Services Etc	false	PerformanceOfServicesEtcInd
Sharing Of Facilities Etc	false	SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO	false	RelationshipsNonchrtblEOInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Field	Value	IRS element (for citing)
Category	ACCOUNTING FEES	CategoryTxt
Amt	$29,052	Amt
Net Investment Income	$14,526	NetInvestmentIncomeAmt
Disbursements Charitable Prps	$14,526	DisbursementsCharitablePrpsAmt

Depreciation Schedule DepreciationSchedule

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

Field	Value	IRS element (for citing)
Desc	UNREALIZED LOSS ON INVESTMENTS	Desc
Amt	$352,631	Amt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (4 entries)

DescDesc	Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt	Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt	Net Investment IncomeNetInvestmentIncomeAmt
LICENSE AND FEES	$1,245	$1,245
PORTFOLIO DEDUCTIONS	$53,857		$53,587
INVESTMENT FEES	$20,967		$20,967
DUES	$657	$657

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail (2 entries)

DescDesc	Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt	Net Investment IncomeNetInvestmentIncomeAmt
Other Investment Income	$298,907	$298,907
TAX REFUND	$375

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

Field	Value	IRS element (for citing)
Category	TAXES	CategoryTxt
Amt	$6,711	Amt

CHARLES AND MARIE ROBERTSON FOUNDATION: Form 990PF, tax year 2024

Return header ReturnHeader

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Preparer US Address PreparerUSAddress

Filer Filer

Business Name BusinessName

US Address USAddress

Business Officer BusinessOfficerGrp

Preparer Person PreparerPersonGrp

Form 990-PF IRS990PF

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (8 entries)

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Statements Regarding Acty StatementsRegardingActyGrp

Persons With Books Name PersonsWithBooksName

Location Of Books US Address LocationOfBooksUSAddress

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (6 entries)

Minimum Investment Return MinimumInvestmentReturnGrp

Distributable Amount DistributableAmountGrp

PF Qualifying Distributions PFQualifyingDistributionsGrp

Undistributed Income UndistributedIncomeGrp

Supplementary Information SupplementaryInformationGrp

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (19 entries)

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

Other Investment Income OtherInvestmentIncomeGrp

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Depreciation Schedule DepreciationSchedule

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (4 entries)

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail (2 entries)

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

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