EIN 27-2824140. 5 filed returns, tax years ended 31 December 2020 to 31 December 2024, as the IRS published them, read in order and sealed 9 October 2026.
The years · carryover chain
One return is one year. The payout is kept across six.
What a foundation leaves undistributed is due by the end of the next tax year, and what it distributes beyond the year’s amount may be applied in the five years after. Each year below is re-added from its own opening lines and the elections it states, and each year’s opening is held against the year before’s closing.
5 filed years read; 3 of 4 year-to-year links agree.
Where the latest return leaves it
As the return for the year ended 31 December 2024 states
Amount
Date
Undistributed income for the year (Part XII line 6f)
$0
Nothing carried into the next year.
Excess distributions carried forward (line 9)
$8,130,295
By the year each part arose, below.
— arose in the year ended 31 December 2020
$268,744
May be applied through 31 December 2025: its final year.
— arose in the year ended 31 December 2022
$1,109,051
May be applied through 31 December 2027.
— arose in the year ended 31 December 2023
$3,233,832
May be applied through 31 December 2028.
— arose in the year ended 31 December 2024
$3,518,668
May be applied through 31 December 2029.
An excess may be applied in the five tax years after the one it arose in, the earliest first (Treas. Reg. §53.4942(a)-3(e)). What is left of it after the fifth is gone.
Each filed year, re-done
Year ended
Distributable (1)
Distributed (4)
Carryover applied (5)
Undistributed (6f)
Lapsed (8)
Carried out (9)
Result
31 Dec 2020
$2,796,147
$3,064,891
$0
$0
$0
$3,572,847
agrees
31 Dec 2021
$3,227,416
$3,000,466
$226,950
$0
$934,382
$2,411,515
agrees
31 Dec 2022 (amended)
$3,412,188
$4,521,106
$0
$0
$524,989
$2,995,444
agrees
31 Dec 2023
$2,861,451
$6,095,283
$0
$0
$713,957
$5,515,452
agrees
31 Dec 2024
$2,791,402
$6,310,070
$0
$0
$903,825
$8,130,295
agrees
Every line of Part XII re-adds to the figure filed, in every year read. A dash is a line the return leaves blank.
Each year against the year before
Closed
Opened the year ended
Result
Detail
31 Dec 2020
31 Dec 2021
agrees
Every opening line is the prior year's closing line, to the dollar.
31 Dec 2021
31 Dec 2022
agrees
Every opening line is the prior year's closing line, to the dollar.
31 Dec 2022
31 Dec 2023
differs
Line 3f opened at $2,995,577; the year before closed at $2,995,444. Line 3e opened at $1,109,051; the year before closed at $1,108,918.
31 Dec 2023
31 Dec 2024
agrees
Every opening line is the prior year's closing line, to the dollar.
Every Part XII line of every year, as filed and as re-added
Year ended 31 December 2020 · IRS object 202103189349100335
Line
What it is
Filed
Re-added
Result
3f
Excess distributions carryover, total of lines 3a to 3e
$3,304,103
$3,304,103
agrees
4
Qualifying distributions applied: lines 4a to 4e add up to line 4
$3,064,891
$3,064,891
agrees
4a
Applied to the prior year's undistributed income
$0
$0
agrees
4d
Applied to this year's distributable amount
$2,796,147
$2,796,147
agrees
4e
Remaining amount distributed out of corpus
$268,744
$268,744
agrees
5
Excess distributions carryover applied to this year
$0
$0
agrees
6a
Corpus: lines 3f, 4c and 4e, less line 5
$3,572,847
$3,572,847
agrees
6b
Earlier years' undistributed income: line 2b less line 4b
$0
$0
agrees
6d
Line 6b less line 6c
$0
$0
agrees
6e
Prior year's undistributed income left: line 2a less line 4a
$0
$0
agrees
6f
This year's undistributed income: line 1 less lines 4d and 5
$0
$0
agrees
8
Carryover from five years back not applied on line 5 or line 7
$0
$0
agrees
9
Excess distributions carryover to next year: line 6a less lines 7 and 8
$3,572,847
$3,572,847
agrees
10
Analysis of line 9 by year: lines 10a to 10e
$3,572,847
$3,572,847
agrees
Year ended 31 December 2021 · IRS object 202243199349103909
Line
What it is
Filed
Re-added
Result
3f
Excess distributions carryover, total of lines 3a to 3e
$3,572,847
$3,572,847
agrees
4
Qualifying distributions applied: lines 4a to 4e add up to line 4
$3,000,466
$3,000,466
agrees
4a
Applied to the prior year's undistributed income
$0
$0
agrees
4d
Applied to this year's distributable amount
$3,000,466
$3,000,466
agrees
4e
Remaining amount distributed out of corpus
$0
$0
agrees
5
Excess distributions carryover applied to this year
$226,950
$226,950
agrees
6a
Corpus: lines 3f, 4c and 4e, less line 5
$3,345,897
$3,345,897
agrees
6b
Earlier years' undistributed income: line 2b less line 4b
$0
$0
agrees
6d
Line 6b less line 6c
$0
$0
agrees
6e
Prior year's undistributed income left: line 2a less line 4a
$0
$0
agrees
6f
This year's undistributed income: line 1 less lines 4d and 5
$0
$0
agrees
8
Carryover from five years back not applied on line 5 or line 7
$934,382
$934,382
agrees
9
Excess distributions carryover to next year: line 6a less lines 7 and 8
$2,411,515
$2,411,515
agrees
10
Analysis of line 9 by year: lines 10a to 10e
$2,411,515
$2,411,515
agrees
Year ended 31 December 2022 · IRS object 202500379349100205
Line
What it is
Filed
Re-added
Result
3f
Excess distributions carryover, total of lines 3a to 3e
$2,411,515
$2,411,515
agrees
4
Qualifying distributions applied: lines 4a to 4e add up to line 4
$4,521,106
$4,521,106
agrees
4a
Applied to the prior year's undistributed income
$0
$0
agrees
4d
Applied to this year's distributable amount
$3,412,188
$3,412,188
agrees
4e
Remaining amount distributed out of corpus
$1,108,918
$1,108,918
agrees
5
Excess distributions carryover applied to this year
$0
$0
agrees
6a
Corpus: lines 3f, 4c and 4e, less line 5
$3,520,433
$3,520,433
agrees
6b
Earlier years' undistributed income: line 2b less line 4b
$0
$0
agrees
6d
Line 6b less line 6c
$0
$0
agrees
6e
Prior year's undistributed income left: line 2a less line 4a
$0
$0
agrees
6f
This year's undistributed income: line 1 less lines 4d and 5
$0
$0
agrees
8
Carryover from five years back not applied on line 5 or line 7
$524,989
$524,989
agrees
9
Excess distributions carryover to next year: line 6a less lines 7 and 8
$2,995,444
$2,995,444
agrees
10
Analysis of line 9 by year: lines 10a to 10e
$2,995,444
$2,995,444
agrees
Year ended 31 December 2023 · IRS object 202413189349103256
Line
What it is
Filed
Re-added
Result
3f
Excess distributions carryover, total of lines 3a to 3e
$2,995,577
$2,995,577
agrees
4
Qualifying distributions applied: lines 4a to 4e add up to line 4
$6,095,283
$6,095,283
agrees
4a
Applied to the prior year's undistributed income
$0
$0
agrees
4d
Applied to this year's distributable amount
$2,861,451
$2,861,451
agrees
4e
Remaining amount distributed out of corpus
$3,233,832
$3,233,832
agrees
5
Excess distributions carryover applied to this year
$0
$0
agrees
6a
Corpus: lines 3f, 4c and 4e, less line 5
$6,229,409
$6,229,409
agrees
6b
Earlier years' undistributed income: line 2b less line 4b
$0
$0
agrees
6d
Line 6b less line 6c
$0
$0
agrees
6e
Prior year's undistributed income left: line 2a less line 4a
$0
$0
agrees
6f
This year's undistributed income: line 1 less lines 4d and 5
$0
$0
agrees
8
Carryover from five years back not applied on line 5 or line 7
$713,957
$713,957
agrees
9
Excess distributions carryover to next year: line 6a less lines 7 and 8
$5,515,452
$5,515,452
agrees
10
Analysis of line 9 by year: lines 10a to 10e
$5,515,452
$5,515,452
agrees
Year ended 31 December 2024 · IRS object 202503159349100840
Line
What it is
Filed
Re-added
Result
3f
Excess distributions carryover, total of lines 3a to 3e
$5,515,452
$5,515,452
agrees
4
Qualifying distributions applied: lines 4a to 4e add up to line 4
$6,310,070
$6,310,070
agrees
4a
Applied to the prior year's undistributed income
$0
$0
agrees
4d
Applied to this year's distributable amount
$2,791,402
$2,791,402
agrees
4e
Remaining amount distributed out of corpus
$3,518,668
$3,518,668
agrees
5
Excess distributions carryover applied to this year
$0
$0
agrees
6a
Corpus: lines 3f, 4c and 4e, less line 5
$9,034,120
$9,034,120
agrees
6b
Earlier years' undistributed income: line 2b less line 4b
$0
$0
agrees
6d
Line 6b less line 6c
$0
$0
agrees
6e
Prior year's undistributed income left: line 2a less line 4a
$0
$0
agrees
6f
This year's undistributed income: line 1 less lines 4d and 5
$0
$0
agrees
8
Carryover from five years back not applied on line 5 or line 7
$903,825
$903,825
agrees
9
Excess distributions carryover to next year: line 6a less lines 7 and 8
$8,130,295
$8,130,295
agrees
10
Analysis of line 9 by year: lines 10a to 10e
$8,130,295
$8,130,295
agrees
Every figure is a filed Form 990-PF as the IRS published it, or exact arithmetic on it; nothing is estimated.
A line that differs is the return's figure beside the recomputed one. The return may rest on something these files do not show: an election statement, a set-aside, a corrected valuation, an amended return not yet published. It is not a finding.
Whether any tax applies is not decided here. Lines 6d and 6e are the form's own lines, re-added; §4942(a) turns on facts no return shows.
The chain is as long as the e-filed returns the IRS has published for this foundation; a year filed on paper is a gap, and a gap is said, never bridged.
This reading’s hash e6a825d49cdd33f6… (chain v1, rules 684d40c1ea33…); each year’s return is named by its IRS object id and the SHA-256 of its bytes: 202103189349100335 89de64913176…; 202243199349103909 576cd13c868e…; 202500379349100205 2717b7fc5924…; 202413189349103256 285b943e448e…; 202503159349100840 a7f95e3c57d7….
returns 5 Forms 990-PF; the digest over their object ids and byte hashes, in order, is 388b0566e77a2ab651acb00d070ae416df0a6d0cd6287ae95a23e8c8803718da
rules chain v1, the code at digest 684d40c1ea33aaf9357dacbf7a01daba574add2d3ccd04ab8cd04cc55b257858
Check it without us: verify the seal, read the sealed body, or run verify_chain.py, which fetches each return from irs.gov, checks its bytes against the hashes above and re-adds every line with code that shares nothing with ours.
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