2024-12-24T08:13:26-06:00 2023-12-31 872525370 CITRIN COOPERMAN ADVISORS LLC 88 FROEHLICH FARM BLVD 3RD FLOOR WOODBURY NY 11797 990PF 2023-01-01 920310738 CONATUS FOUNDATION CONA 6174893684 67 GODEN STREET BELMONT MA 02478 KATHERINE SHEA PRESIDENT 6172322606 2024-12-20 1 1 VINCENT PRETO P00546576 5163643390 2024-12-19 2023 2024-10-15 13:58:12Z X X 4767564 X X 61404 61404 -26789 345541 0 34615 61404 0 0 0 32221 0 32221 3120 3120 0 42374 42238 136 665 665 0 78380 46023 32357 3500 3500 81880 46023 35857 -47265 15381 96818 88166 88166 0 99905 102365 1868270 1741570 4577033 1965088 1929641 4767564 0 0 X 0 0 0 0 1965088 1929641 1965088 1929641 1965088 1929641 1965088 -47265 11818 1929641 0 1929641 PUBLICLY TRADED SECURITIES 345448 372330 -26882 -26882 CAPITAL GAINS DIVIDENDS P 93 93 93 -26789 214 0 214 0 214 0 0 0 0 214 214 0 0 0 0 0 0 0 0 0 0 0 0 1 1 DE 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 KATHERINE SHEA 67 GODEN STREET BELMONT MA 02478 PRESIDENT 0.10 0 0 0 JOHN HENRY IGNATIEV 2049 CHERRY STREET PHILADELPHIA PA 19103 DIRECTOR 0.10 0 0 0 JULIA SHEA 67 GODEN STREET BELMONT MA 02478 DIRECTOR 0.10 0 0 0 NONE 0 NONE 0 0 4254721 52594 0 4307315 0 0 4307315 64610 4242705 212135 212135 214 214 211921 0 211921 0 211921 35857 0 35857 211921 0 0 1734147 1734147 35857 0 0 0 35857 0 176064 176064 1558083 0 0 0 0 0 0 0 1558083 1558083 X BERKSHIRE COMMUNITY DIAPER PROJECT PO BOX 5 WEST STOCKBRIDGE MA 01266 N/A PC PROVIDE ESSENTIAL SUPPLIES TO PARENTS WHO STRUGGLE TO AFFORD THEM 2500 CAMBRIDGE COMMUNITY CHORUS PO BOX 390278 CAMBRIDGE MA 02139 N/A PC PROVIDE MUSICAL WORK FOR THE GREATER BOSTON AREA 1000 3500 0 14 61404 18 -26789 0 34615 0 34615 0 0 0 0 0 0 0 0 0 0 RETURN PREPARATION AND TAX COMPLIANCE 3120 3120 0 EXPLANATION FOR AMENDING 2023 RETURN FORM 990-PF THE ORGANIZATION IS AMENDING ITS 2023 RETURN TO REPORT $1,742,529 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 RETURNS:LAKESIDE CHARITABLE TRUST 2022: $1,720,7682023: $21,762CONATUS FOUNDATION2022: $1,720,7682023: $21,761 144 SHARES OF ABBOTT LABORATORIES 17364 15850 111 SHARES OF ACCENTURE PLC 30162 38951 41 SHARES OF ADOBE INC 23123 24461 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 361 SHARES OF AMERN TOWER CORP 10728 77933 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 98 SHARES OF CHEVRON CORP 15620 14618 215 SHARES OF CHUBB LTD 34278 48590 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 146 SHARES OF EXXON MOBIL CORP 15838 14597 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 461 SHARES OF MICROSOFT CORP 63022 173354 584 SHARES OF MONDELEZ INTL 34523 42299 253 SHARES OF NIKE INC 34318 27468 52 SHARES OF NVIDIA CORP 23911 25751 400 SHARES OF NXP SEMICONDUCTORS 30183 91872 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 256 SHARES OF SHELL PLC 15645 16845 214 SHARES OF SNOWFLAKE INC 61564 42586 305 SHARES OF STARBUCKS CORP 34638 29283 166 SHARES OF STRYKER CORP 35202 49710 32 SHARES OF SYNOPSYS INC 14704 16477 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 176 SHARES OF ZXCALER INC 18236 38995 546 SHARES OF TECHNOLOGY SELECT SECTOR 70691 105094 99905 102365 0 0 GENERAL GOVERNANCE AND COUNSEL 591 0 591 FORMATION, EXEMPTION, START-UP 31630 0 31630 SECTION 507(B)(2) TRANSFERS 11818 INVESTMENT MANAGEMENT FEES 42238 42238 0 REGISTERED AGENT FEES 136 0 136 FOREIGN TAXES 665 665 0