2024-12-23T09:36:21-06:00 2023-12-31 872525370 CITRIN COOPERMAN ADVISORS LLC 88 FROEHLICH FARM BLVD 3RD FLOOR WOODBURY NY 11797 990PF 2023-01-01 836368560 LAKESIDE CHARITABLE TRUST LAKE 6317771000 4108 AVENUE G AUSTIN TX 78751 ANDREW SHEA PRESIDENT 6317771000 2024-12-20 1 1 VINCENT PRETO P00546576 5163643390 2024-12-19 2023 2024-10-15 13:58:12Z X X 5159876 X X 63707 63707 -15174 322497 0 48533 63707 0 0 0 1560 1560 0 17730 17730 0 955 955 0 30 0 30 20275 20245 30 128700 128700 148975 20245 128730 -100442 43462 299405 233722 233722 124390 142623 144580 1868270 1827096 4781574 2292065 2203441 5159876 0 0 X 2075837 2087655 0 0 216228 115786 2292065 2203441 2292065 2203441 2292065 -100442 11818 2203441 0 2203441 PUBLICLY TRADED SECURITIES 322404 337671 -15267 -15267 CAPITAL GAINS DIVIDENDS P 93 93 93 -15174 604 0 604 0 604 0 0 0 0 638 638 X 34 0 0 0 0 0 0 0 0 0 0 0 1 1 TX 1 0 0 0 0 1 N/A CITRIN COOPERMAN ADVISORS LLC 6317771000 88 FROEHLICH FARM BLVD 3RD FL WOODBURY NY 11797 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ANDREW SHEA 4108 AVENUE G AUSTIN TX 78751 TRUSTEE 0.10 0 0 0 MELISSA SHEA 4108 AVENUE G AUSTIN TX 78751 TRUSTEE 0.10 0 0 0 NONE 0 NONE 0 0 4438011 239641 0 4677652 0 0 4677652 70165 4607487 230374 230374 604 604 229770 0 229770 0 229770 128730 0 128730 229770 0 0 99 1005 1003 1236 1918489 1921832 128730 0 0 0 128730 0 101040 101040 1820792 0 0 0 0 0 0 0 1820792 1820792 X AUSTIN FILM FESTIVAL 1801 SALINA ST AUSTIN TX 78702 PC SUPPORT EFFORTS TO CHAMPION THE WORK OF WRITERS AND FILMMAKERS 112500 INTERLOCHEN CENTER FOR THE ARTS 4000 J MADDY PKWY INTERLOCHEN MI 49643 PC SUPPORT ART EDUCATION PROGRAMS AND PERFORMANCE VENUES 1000 LADY BIRD JOHNSON WILDFLOWER CENTER 4801 LA CROSSE AVE AUSTIN TX 78739 PC SUPPORT EDUCATION AND RESEARCH OF NATIVE PLANTS 200 THE FILM COLLABORATIVE 3405 CAZADOR ST LOS ANGELES CA 90065 PC SUPPORT EDUCATING AND HELPING FILMMAKERS WITH THE DISTRIBUTION OF THEIR CREATIVE WORKS 15000 128700 0 14 63707 18 -15174 0 48533 0 48533 0 0 0 0 0 0 0 0 0 0 RETURN PREPARATION AND TAX COMPLIANCE 1560 1560 0 EXPLANATION FOR AMENDING 2023 RETURN FORM 990-PF THE ORGANIZATION IS AMENDING ITS 2023 TAX RETURN TO REPORT $1,742,530 OF ADDITIONAL EXCESS DISTRIBUTION CARRYOVERS RELATED TO SECTION 507(B)(2) TRANSFERS COMPLETED IN 2023, IN ADDITION TO OTHER CHANGES. SEE APPENDIX A FOR FULL DETAILS AND DISCLOSURES ON THE COMPLETED TRANSFERS. APPENDIX A FORM 990-PF THE F. & J.S. FUND, INC. (EIN: 23-7042425) WAS A SECTION 501(C)(3) EXEMPT PRIVATE FOUNDATION THAT BEGAN THE PROCESS OF DISSOLUTION IN 2022. THE PLAN FOR DISSOLUTION CALLED FOR A SECTION 507(B)(2) TRANSFER OF ITS ASSETS TO TWO PRIVATE FOUNDATIONS:1. LAKESIDE CHARITABLE TRUST (EIN: 83-6368560)2. CONATUS FOUNDATION (EIN: 92-0310738)THE PLAN FOR DISSOLUTION PROVIDED THAT EACH TRANSFEREE FOUNDATION RECEIVED AN EQUAL SHARE OF THE ASSETS OF THE TRANSFEROR FOUNDATION. THE TRANSFEREE FOUNDATIONS ARE EFFECTIVELY CONTROLLED BY THE SAME PERSONS WHO CONTROLLED THE TRANSFEROR FOUNDATION. THE SECTION 507(B)(2) TRANSFER BEGAN ON DECEMBER 30, 2022. THE FINAL TRANSFER WAS COMPLETED ON OCTOBER 23, 2023. THE F. & J.S. FUND, INC. FILED ITS FINAL RETURN FOR 2023. AT THE TIME THE FINAL RETURN WAS FILED, THE FOUNDATION HAD AN EXCESS DISTRIBUTION CARRYOVER OF $3,485,059. OF THE TOTAL CARRYOVER, $3,441,536 WAS GENERATED IN 2022 AND $43,523 WAS GENERATED IN 2023.TREASURY REGULATION 1.507-3(A)(9) STATES "IF A PRIVATE FOUNDATION TRANSFERS ALL OF ITS NET ASSETS TO ONE OR MORE PRIVATE FOUNDATIONS WHICH ARE EFFECTIVELY CONTROLLED (WITHIN THE MEANING OF SECTION 1.482-1(A)(3)), DIRECTLY OR INDIRECTLY, BY THE SAME PERSON OR PERSONS WHICH EFFECTIVELY CONTROLLED THE TRANSFEROR PRIVATE FOUNDATION, FOR PURPOSES OF CHAPTER 42 (SECTION 4940 ET SEQ.) AND PART II OF SUBCHAPTER F OF CHAPTER 1 OF THE CODE (SECTIONS 507 THROUGH 509) SUCH A TRANSFEREE PRIVATE FOUNDATION SHALL BE TREATED A IF IT WERE THE TRANSFEROR." IN ACCORDANCE WITH THE THIS REGULATION, THE TAX ATTRIBUTES OF THE TRANSFEROR FOUNDATION WOULD BE PASSED ON TO THE TRANSFEREE FOUNDATIONS. THEREFORE, THE TRANSFEREE FOUNDATIONS ARE REPORTING THE FOLLOWING SHARE OF EXCESS DISTRIBUTION CARRYOVERS ON THEIR 2023 TAX RETURNS:LAKESIDE CHARITABLE TRUST 2022: $1,720,7682023: $21,762CONATUS FOUNDATION2022: $1,720,7682023: $21,761 144 SHARES OF ABBOTT LABORATORIES 17364 15850 1,000 SHARES OF ALPHABET INC 11685 139690 1,000 SHARES OF ALPHABET INC 11616 140930 580 SHARES OF AMAZON.COM INC 55772 88125 666 SHARES OF AMERICAN EXPRESS CO 12016 124768 374 SHARES OF AMERN TOWER CORP 11115 80739 803 SHARES OF APPLE INC 65536 154602 1,000 SHARES OF BERKSHIRE HATHAWAY 29833 356660 200 SHARES OF BROADCOM INC 30155 223250 1,000 SHARES OF BROOKFIELD CORP 31156 40120 215 SHARES OF CHUBB LTD 34278 48590 387 SHARES OF COINBASE GLOBAL INC 43744 67307 147 SHARES OF CONSTELLATION BRAND 32876 35537 122 SHARES OF COSTCO WHOLESALE CO 36751 80530 464 SHARES OF CVS HEALTH CORP 34271 36637 76 SHARES OF DANAHER CORP 15469 17582 457 SHARES OF DUPONT DE NEMOURS INC 34256 35157 283 SHARES OF EATON CORP PLC 41001 68152 560 SHARES OF FORTIVE CORP DISC 21920 41233 166 SHARES OF GOLDMAN SACHS GROUP 34065 64038 200 SHARES OF HOME DEPOT INC 44186 69310 902 SHARES OF HONEYWELL INTERNATIONAL INC 24999 189158 666 SHARES OF ILLINOIS TOOL WORKS 32393 174452 200 SHARES OF INTUITIVE SURGICAL 33361 67472 1,000 SHARES OF JOHNSON & JOHNSON CO 25125 156740 223 SHARES OF JPMORGAN CHASE & CO 34368 37932 86 SHARES OF MASTERCARD INC 27777 36680 143 SHARES OF MEDTRONIC PLC 17299 11780 600 SHARES OF MERCK & CO INC 31207 65412 333 SHARES OF META PLATFORMS INC 29492 117869 461 SHARES OF MICROSOFT CORP 63022 173354 584 SHARES OF MONDELEZ INTL 34523 42299 253 SHARES OF NIKE INC 34318 27468 400 SHARES OF NXP SEMICONDUCTORS 30183 91872 2,231 SHARES OF PALANTIR TECHNOLOGIES INC 47602 38306 600 SHARES OF PALO ALTO NETWORKS 27603 176928 833 SHARES OF PAYPAL HOLDINGS INCO 31652 51155 1,333 SHARES OF PEPSICO INC 35414 226397 963 SHARES OF PFIZER INC 34692 27725 500 SHARES OF PROLOGIS INC 33710 66650 1,117 SHARES OF RTX CORP 21551 93984 87 SHARES OF SERVICE NOW INC 36871 61465 305 SHARES OF STARBUCKS CORP 34638 29283 166 SHARES OF STRYKER CORP 35202 49710 74 SHARES OF THERMO FISHER SCNTFC 35073 39278 614 SHARES OF UNION PACIFIC CORP 14569 150811 482 SHARES OF UNITED PARCEL SERVICE INC CL B 34687 75785 333 SHARES OF VULCAN MATERIALS COM 35415 75594 2,000 SHARES OF WALT DISNEY CO 47490 180580 149 SHARES OF ZXCALER INC 17430 33012 546 SHARES OF TECHNOLOGY SELECT SECTOR 70691 105094 126 SHARES OF ACCENTURE PLC 35977 44215 49 SHARES OF ADOBE INC 27635 29233 118 SHARES OF CHEVRON CORP 18808 17601 175 SHARES OF EXXON MOBIL CORP 18983 17497 61 SHARES OF NVIDIA CORP 28049 30208 307 SHARES OF SHELL PLC 18761 20201 38 SHARES OF SYNOPSYS INC 17461 19567 142623 144580 0 0 BANK FEES 30 0 30 SECTION 507(B)(2) TRANSFERS 11818 INVESTMENT MANAGEMENT FEES 17730 17730 0 FOREIGN TAXES 955 955 0