2026-09-01T09:12:17-05:00 2025-12-31 382157642 MANER COSTERISAN PC 2425 E GRAND RIVER SUITE 1 LANSING MI 489123291 990PF 2025-01-01 382208833 DEROY TESTAMENTARY FOUNDATION DERO 2485157689 5873 DUNMORE COURT WEST BLOOMFIELD MI 48322 JULIE RODECKER PRESIDENT 2485157689 2026-08-19 1 BRANDY L MIKULA CPA P00645694 5173237500 2026-08-20 2025 X X 285162 X X 832076 832076 19342 16430597 23671 851418 855747 0 975900 487950 0 487950 171222 85611 0 85611 60215 30107 0 30108 5565 2783 0 2782 57635 57635 0 0 47158 23588 0 23570 275 275 0 30066 15033 0 15033 212 106 0 106 43 22 0 21 11828 5914 0 5914 1360119 709024 0 651095 23909320 23909320 25269439 709024 0 24560415 -24418021 146723 0 46885 76762 76762 9525917 4648 4648 53935 113801 53935 53935 6956836 0 0 661487 0 4 7455486 137625 149813 4604 0 0 24765016 272970 285162 81734 81734 0 X 11245873 11245873 0 0 13437409 -10972903 24683282 272970 24765016 272970 24683282 -24418021 7709 272970 0 272970 SALE OF BONDS - LONG TERM P 2025-12-31 1759056 1795617 -36561 -36561 SALE OF BONDS - SHORT TERM P 2025-12-31 14670115 14610544 59571 59571 SALE OF STOCKS - LONG TERM P 2025-12-31 1426 765 661 661 23671 2039 0 2039 0 2039 22639 0 0 0 22639 0 20600 2600 18000 0 0 0 0 0 0 0 0 0 1 1 1 MI 1 0 0 0 0 1 DEROYFOUNDATION.ORG BARBARA SKALSKI 2485157689 8212 RIVERVIEW ST DEARBORN HEIGHTS MI 48127 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 JULIE RODECKER 5873 DUNMORE COURT WEST BLOOMFIELD MI 48322 PRESIDENT/CHAIRPERSON 40.00 606738 113890 0 GREGG WATKINS 5873 DUNMORE COURT WEST BLOOMFIELD MI 48322 VICE PRESIDENT/TREASURER 35.00 141684 77100 0 RYAN SMITH 5873 DUNMORE COURT WEST BLOOMFIELD MI 48322 SECRETARY/PROGRAM DIRECTOR 12.00 32628 3860 0 BARBARA SKALSKI 8212 RIVERVIEW STREET DEARBORN HEIGHTS MI 48127 EXECUTIVE ASSISTANT 40.00 202832 43055 0 0 DEROY & DEVEREAUX PRIVATE INVESTMENT COUNSEL 40705 WOODWARD AVENUE SUITE 105 BLOOMFIELD HILLS MI 48304 INVESTMENT COUNSELING 57635 0 0 13210740 3333034 53935 16597709 0 0 16597709 248966 16348743 817437 817437 2039 2039 815398 0 815398 0 815398 24560415 0 24560415 815398 0 0 12372233 692409 15192584 28257226 24560415 0 0 0 815398 23745017 0 0 52002243 0 0 0 0 0 0 0 52002243 12372233 692409 15192584 23745017 JULIE RODECKER 5873 DUNMORE COURT WEST BLOOMFIELD MI 48322 2485157689 APPLICATIONS MAY VARY DEPENDING UPON THE NATURE OF THE REQUEST. MONTHLY CUTOFF DATES AGENCIES CHOSEN ARE PRIMARILY IN THE DETROIT METROPOLITAN AREA AND THERE ARE NO GRANTS TO INDIVIDUALS. BRANDEIS UNIVERSITY 415 SOUTH STREET WALTHAM MA 02453 NONE PC CHARITABLE 100000 BROOKWOOD IN GEORGETOWN VOCATIONAL 905 N CHURCH ST GEORGETOWN TX 78626 NONE PC CHARITABLE 50000 CARE HOUSE OF OAKLAND COUNTY 44765 WOODWARD AVE PONTIAC MI 48341 NONE PC CHARITABLE 50000 CHRIST CHILD SOCIETY OF TEXAS CAPITAL AREA INC PO BOX 5953 ROUND ROCK TX 78683 NONE PC CHARITABLE 50000 COUNCIL OF MICHIGAN FOUNDATIONS 3101 E GRAND BLVD SUITE 300 DETROIT MI 48202 NONE PC CHARITABLE 5000 CRANBROOK EDUCATIONAL COMMUNITY 380 LONE PINE ROAD BLOOMFIELD HILLS MI 48303 NONE PC CHARITABLE 283320 DEROY EDUCATION PARTNERS 7431 WOODLORE DRIVE WEST BLOOMFIELD MI 48323 NONE POF CHARITABLE 10000000 DETROIT PBS 48325 ALPHA DRIVE SUITE 150 WIXOM MI 48393 NONE PC CHARITABLE 50000 FRESH AIR SOCIETY 6735 TELEGRAPH ROAD SUITE 350 BLOOMFIELD HILLS MI 48301 NONE PC CHARITABLE 175000 FURNITURE BANK OF METRO DETROIT 333 NORTH PERRY PONTIAC MI 48342 NONE PC CHARITABLE 50000 HADASSAH 40 WALL STREET NEW YORK NY 10005 NONE PC CHARITABLE 100000 INSPIRATIONAL FUTURES FOUNDATION INC 11231 US HWY 1 STE 400 N PALM BEACH FL 33408 NONE PF CHARITABLE 11600000 JARC 6735 TELEGRAPH ROAD SUITE 100 BLOOMFIELD HILLS MI 48301 NONE PC CHARITABLE 45000 JEWISH FEDERATION OF DETROIT 6735 TELEGRAPH ROAD BLOOMFIELD HILLS MI 48301 NONE PC CHARITABLE 75000 JEWISH HOSPICE & CHAPLAINCY NETWORK 6555 W MAPLE ROAD WEST BLOOMFIELD MI 48322 NONE PC CHARITABLE 50000 MICHIGAN HUMANE SOCIETY 2937 E GRAND BLVD SUITE 600 DETROIT MI 48202 NONE PC CHARITABLE 150000 MICHIGAN STATE UNIVERSITY HILLEL 260 CHARLES ST EAST LANSING MI 48823 NONE PC CHARITABLE 50000 ROSE HILL FOUNDATION 5130 ROSE HILL BLVD HOLLY MI 48442 NONE PC CHARITABLE 100000 SHAW FESTIVAL FOUNDATION 491 DELAWARE AVENUE BUFFALO NY 14202 NONE PC CHARITABLE 466500 TEMPLE SHIR SHALOM 3999 WALNUT LAKE RD WEST BLOOMFIELD MI 48323 NONE PC CHARITABLE 39500 TRINITY HEALTH - MICHIGAN 44405 WOODWARD AVE PONTIAC MI 48341 NONE PC CHARITABLE 100000 UNIVERSITY OF DETROIT JESUIT HIGH SCHOOL AND ACADEMY 8400 SOUTH CAMBRIDGE AVENUE DETROIT MI 48221 NONE PC CHARITABLE 120000 UNIVERSITY OF MICHIGAN 777 E EISENHOWER PKWY STE 650 ANN ARBOR MI 48108 NONE PC CHARITABLE 50000 ZEKELMAN HOLOCAUST CENTER 28123 ORCHARD LAKE ROAD FARMINGTON HILLS MI 48334 NONE PC CHARITABLE 150000 23909320 0 14 832076 18 19342 0 851418 0 851418 0 0 0 0 0 0 0 0 0 0 ACCOUNTING FEES 5565 2783 0 2782 BRANDEIS UNIVERSITY 415 SOUTH STREET WALTHAM MA 02453 CASH DISTRIBUTION MADE ON 10/21/2025 100000 BROOKWOOD IN GEORGETOWN VOCATIONAL 905 N CHURCH ST GEORGETOWN TX 78626 CASH DISTRIBUTION MADE ON 12/22/2025 50000 CARE HOUSE OF OAKLAND COUNTY 44765 WOODWARD AVE PONTIAC MI 48341 CASH DISTRIBUTION MADE ON 10/21/2025 50000 CHRIST CHILD SOCIETY OF TEXAS CAPITAL AREA INC PO BOX 5953 ROUND ROCK TX 78683 CASH DISTRIBUTION MADE ON 10/21/2025 50000 COUNCIL OF MICHIGAN FOUNDATIONS 3101 E GRAND BLVD SUITE 300 DETROIT MI 48202 CASH DISTRIBUTION MADE ON 02/10/2025 5000 CRANBROOK EDUCATIONAL COMMUNITY 380 LONE PINE RD BLOOMFIELD HILLS MI 48303 CASH DISTRIBUTION MADE ON 10/21/2025 116660 CRANBROOK EDUCATIONAL COMMUNITY 380 LONE PINE RD BLOOMFIELD HILLS MI 48303 CASH DISTRIBUTION MADE ON 12/22/2025 50000 CRANBROOK EDUCATIONAL COMMUNITY 380 LONE PINE RD BLOOMFIELD HILLS MI 48303 CASH DISTRIBUTION MADE ON 12/09/2025 116660 DEROY EDUCATION PARTNERS 7431 WOODLORE DRIVE WEST BLOOMFIELD MI 48323 CASH DISTRIBUTION MADE ON 04/07/2025 5000000 DEROY EDUCATION PARTNERS 7431 WOODLORE DRIVE WEST BLOOMFIELD MI 48323 CASH DISTRIBUTION MADE ON 12/22/2025 5000000 DETROIT PBS 48325 ALPHA DRIVE SUITE 105 WIXOM MI 48393 CASH DISTRIBUTION MADE ON 10/21/2025 50000 FRESH AIR SOCIETY - TAMARACK CAMPS 6735 TELEGRAPH RD SUITE 350 BLOOMFIELD HILLS MI 48301 CASH DISTRIBUTION MADE ON 10/21/2025 175000 FURNITURE BANK OF METRO DETROIT 333 NORTH PERRY PONTIAC MI 48342 CASH DISTRIBUTION MADE ON 08/05/2025 50000 HADASSAH 40 WALL STREET NEW YORK NY 10005 CASH DISTRIBUTION MADE ON 04/23/2025 100000 INSPIRATIONAL FUTURES FOUNDATION INC 11231 US HWY 1 SUITE 400 N PALM BEACH FL 33408 CASH DISTRIBUTION MADE ON 04/07/2025 5000000 INSPIRATIONAL FUTURES FOUNDATION INC 11231 US HWY 1 SUITE 400 N PALM BEACH FL 33408 CASH DISTRIBUTION MADE ON 12/22/2025 6600000 JARC 6735 TELEGRAPH RD SUITE 100 BLOOMFIELD HILLS MI 48301 CASH DISTRIBUTION MADE ON 11/18/2025 45000 JEWISH FEDERATION OF DETROIT 6735 TELEGRAPH ROAD BLOOMFIELD HILLS MI 48301 CASH DISTRIBUTION MADE ON 08/05/2025 75000 JEWISH HOSPICE & CHAPLAINCY NETWORK 6555 W MAPLE ROAD WEST BLOOMFIELD MI 48322 CASH DISTRIBUTION MADE ON 11/18/2025 50000 MICHIGAN HUMANE 2937 E GRAND BLVD DETROIT MI 48202 CASH DISTRIBUTION MADE ON 09/16/2025 50000 MICHIGAN HUMANE 2937 E GRAND BLVD DETROIT MI 48202 CASH DISTRIBUTION MADE ON 12/09/2025 50000 MICHIGAN HUMANE 2937 E GRAND BLVD DETROIT MI 48202 CASH DISTRIBUTION MADE ON 12/22/2025 50000 MICHIGAN STATE UNIVERSITY HILLEL 260 CHARLES STREET E LANSING MI 48823 CASH DISTRIBUTION MADE ON 08/05/2025 50000 ROSE HILL FOUNDATION 5130 ROSE HILL BLVD HOLLY MI 48442 CASH DISTRIBUTION MADE ON 02/10/2025 100000 SHAW FESTIVAL FOUNDATION PO BOX 628 LEWISTON NY 14092 CASH DISTRIBUTION MADE ON 03/07/2025 75000 SHAW FESTIVAL FOUNDATION PO BOX 628 LEWISTON NY 14092 CASH DISTRIBUTION MADE ON 05/27/2025 241500 SHAW FESTIVAL FOUNDATION PO BOX 628 LEWISTON NY 14092 CASH DISTRIBUTION MADE ON 12/09/2025 150000 TEMPLE SHIR SHALOM 3999 WALNUT LAKE RD WEST BLOOMFIELD MI 48323 CASH DISTRIBUTION MADE ON 03/07/2025 39500 TRINITY HEALTH OAKLAND 44405 WOODWARD AVE PONTIAC MI 48341 CASH DISTRIBUTION MADE ON 11/18/2025 100000 UNIVERSITY OF DETROIT JESUIT HIGH SCHOOL AND ACADEMY 8400 SOUTH CAMBRIDGE AVE DETROIT MI 48221 CASH DISTRIBUTION MADE ON 05/27/2025 100000 UNIVERSITY OF DETROIT JESUIT HIGH SCHOOL AND ACADEMY 8400 SOUTH CAMBRIDGE AVE DETROIT MI 48221 CASH DISTRIBUTION MADE ON 06/10/2025 20000 UNIVERSITY OF MICHIGAN 777 E EISENHOWER PKWY SUITE 650 ANN ARBOR MI 48108 CASH DISTRIBUTION MADE ON 11/18/2025 50000 ZEKELMAN HOLOCAUST CENTER 28123 ORCHARD LAKE RD FARMINGTON HILLS MI 48334 CASH DISTRIBUTION MADE ON 09/16/2025 110000 ZEKELMAN HOLOCAUST CENTER 28123 ORCHARD LAKE RD FARMINGTON HILLS MI 48334 CASH DISTRIBUTION MADE ON 12/09/2025 40000 DEROY EDUCATION PARTNERS 7431 WOODLORE DRIVE WEST BLOOMFEILD MI 48323 2021-07-20 15000000 INTENDED TO BE AND IS A CONTRIBUTION FROM THE FOUNDATION, IN FURTHERANCE OF THE GRANTEE'S EXEMPT PURPOSES, TO BE USED TO PROVIDE TRAINING AND COURSEWORK TO SUPPORT EDUCATIONAL ENDEAVORS; PROVIDE CONNECTIONS TO MENTORS FOR THOSE PURSUING EDUCATION; PROVIDE ADDITIONAL EDUCATIONAL MATERIALS AND RESOURCES TO ADVANCE EDUCATIONAL ENDEAVORS; AND PROVIDE FINANCIAL SUPPORT TO THOSE PURSUING EDUCATION. DEROY EDUCATION PARTNERS FURTHER ACKNOWLEDGES AND AGREES THAT THE GRANT WILL BE HELD AND DISTRIBUTED EXCLUSIVELY FOR CHARITABLE OR EDUCATIONAL PURPOSES WITHIN THE MEANING OF SECTIONS 501(C)(3) AND 170(C)(2)(B) OF THE CODE (AND FOR NO OTHER PURPOSE), IN THE AMOUNTS AND AT THE TIMES AS THE BOARD OF DIRECTORS OF DEROY EDUCATION PARTNERS WILL FROM TIME TO TIME DETERMINE.THIS GRANT WAS APPROVED ON 07/20/21 BUT WAS PAID OUT OVER A PERIOD OF TIME IN 4 SEPARATE PAYMENTS. 3039286 NO 05/31/25 2025-06-20 GRANTEE PROVIDED A WRITTEN ANNUAL PROGRESS REPORT TO THE FOUNDATION ON JUNE 20, 2025. IT WAS DETERMINED THAT THE GRANTEE HAS APPROPRIATELY USED THE GRANTED FUNDS EXCLUSIVELY FOR CHARITABLE OR EDUCATIONAL PURPOSES WITHIN THE MEANING OF SECTIONS 501(C)(3) AND 170(C)(2)(B) OF THE CODE. DEROY EDUCATION PARTNERS 7431 WOODLORE DRIVE WEST BLOOMFEILD MI 48323 2023-12-19 11000000 INTENDED TO BE AND IS A CONTRIBUTION FROM THE FOUNDATION, IN FURTHERANCE OF THE GRANTEE'S EXEMPT PURPOSES, TO BE USED TO PROVIDE TRAINING AND COURSEWORK TO SUPPORT EDUCATIONAL ENDEAVORS; PROVIDE CONNECTIONS TO MENTORS FOR THOSE PURSUING EDUCATION; PROVIDE ADDITIONAL EDUCATIONAL MATERIALS AND RESOURCES TO ADVANCE EDUCATIONAL ENDEAVORS; AND PROVIDE FINANCIAL SUPPORT TO THOSE PURSUING EDUCATION. DEROY EDUCATION PARTNERS FURTHER ACKNOWLEDGES AND AGREES THAT THE GRANT WILL BE HELD AND DISTRIBUTED EXCLUSIVELY FOR CHARITABLE OR EDUCATIONAL PURPOSES WITHIN THE MEANING OF SECTIONS 501(C)(3) AND 170(C)(2)(B) OF THE CODE (AND FOR NO OTHER PURPOSE), IN THE AMOUNTS AND AT THE TIMES AS THE BOARD OF DIRECTORS OF DEROY EDUCATION PARTNERS WILL FROM TIME TO TIME DETERMINE.THIS GRANT WAS APPROVED ON 12/19/23 BUT WAS OUT OVER A PERIOD OF TIME IN SEPARATE PAYMENTS. 0 NO 5/31/25 2025-06-20 GRANTEE PROVIDED A WRITTEN ANNUAL PROGRESS REPORT TO THE FOUNDATION ON JUNE 20, 2025. IT WAS DETERMINED THAT THE GRANTEE HAS APPROPRIATELY USED THE GRANTED FUNDS EXCLUSIVELY FOR CHARITABLE OR EDUCATIONAL PURPOSES WITHIN THE MEANING OF SECTIONS 501(C)(3) AND 170(C)(2)(B) OF THE CODE. INSPIRATIONAL FUTURES FOUNDATION INC 11231 US HWY 1 SUITE 405 NORTH PALM BEACH FL 33408 2024-02-23 15000000 INTENDED TO BE AND IS A CONTRIBUTION FROM THE FOUNDATION, IN FURTHERANCE OF THE GRANTEE'S EXEMPT PURPOSES, TO BE USED TO SUPPORT AND COLLABORATE WITH DIVERSE, EQUITABLE, AND INCLUSIVE ORGANIZATIONS FOR THE COMPREHENSIVE CARE, TREATMENT, RESEARCH, EDUCATION, AND/OR ANY RELATED ASPECTS OF THE HEALTH AND WELL-BEING OF THOSE IN NEED, INCLUDING THE MENTAL HEALTH AND WELL-BEING OF CHILDREN, TEENS, YOUNG ADULTS, THEIR FAMILIES, AND CAREGIVERS (THE "SERVICE POPULATION"). INSPIRATIONAL FUTURES FOUNDATION INC FURTHER ACKNOWLEDGES AND AGREES THAT THE GRANT WILL BE HELD AND DISTRIBUTED EXCLUSIVELY FOR CHARITABLE OR EDUCATIONAL PURPOSES WITHIN THE MEANING OF SECTIONS 501(C)(3) AND 170(C)(2)(B) OF THE CODE (AND FOR NO OTHER PURPOSE), IN THE AMOUNTS AND AT THE TIMES AS THE BOARD OF DIRECTORS OF INSPIRATIONAL FUTURES FOUNDATION INC WILL FROM TIME TO TIME DETERMINE.THIS GRANT WAS APPROVED ON 2/16/24 BUT WAS PAID OUT OVER A PERIOD OF TIME IN SEPARATE PAYMENTS. 822721 NO 12/31/25 2025-12-31 GRANTEE PROVIDED A WRITTEN ANNUAL PROGRESS REPORT TO THE FOUNDATION ON JUNE 9, 2026. IT WAS DETERMINED THAT THE GRANTEE HAS APPROPRIATELY USED THE GRANTED FUNDS EXCLUSIVELY FOR CHARITABLE OR EDUCATIONAL PURPOSES WITHIN THE MEANING OF SECTIONS 501(C)(3) AND 170(C)(2)(B) OF THE CODE. INSPIRATIONAL FUTURES FOUNDATION INC 11231 US HWY 1 SUITE 405 NORTH PALM BEACH FL 33408 2025-04-18 11600000 INTENDED TO BE AND IS A CONTRIBUTION FROM THE FOUNDATION, IN FURTHERANCE OF THE GRANTEE'S EXEMPT PURPOSES, TO BE USED TO SUPPORT AND COLLABORATE WITH DIVERSE, EQUITABLE, AND INCLUSIVE ORGANIZATIONS FOR THE COMPREHENSIVE CARE, TREATMENT, RESEARCH, EDUCATION, AND/OR ANY RELATED ASPECTS OF THE HEALTH AND WELL-BEING OF THOSE IN NEED, INCLUDING THE MENTAL HEALTH AND WELL-BEING OF CHILDREN, TEENS, YOUNG ADULTS, THEIR FAMILIES, AND CAREGIVERS (THE "SERVICE POPULATION"). INSPIRATIONAL FUTURES FOUNDATION INC FURTHER ACKNOWLEDGES AND AGREES THAT THE GRANT WILL BE HELD AND DISTRIBUTED EXCLUSIVELY FOR CHARITABLE OR EDUCATIONAL PURPOSES WITHIN THE MEANING OF SECTIONS 501(C)(3) AND 170(C)(2)(B) OF THE CODE (AND FOR NO OTHER PURPOSE), IN THE AMOUNTS AND AT THE TIMES AS THE BOARD OF DIRECTORS OF INSPIRATIONAL FUTURES FOUNDATION INC WILL FROM TIME TO TIME DETERMINE.THIS GRANT WAS APPROVED ON 4/4/25 BUT WAS PAID OUT OVER A PERIOD OF TIME IN SEPARATE PAYMENTS. 0 NO 12/31/25 2025-12-31 GRANTEE PROVIDED A WRITTEN ANNUAL PROGRESS REPORT TO THE FOUNDATION ON JUNE 9, 2026. IT WAS DETERMINED THAT THE GRANTEE HAS APPROPRIATELY USED THE GRANTED FUNDS EXCLUSIVELY FOR CHARITABLE OR EDUCATIONAL PURPOSES WITHIN THE MEANING OF SECTIONS 501(C)(3) AND 170(C)(2)(B) OF THE CODE. SALE OF FIXED ASSETS 2002-09 PURCHASED 2025-12 36953 COST 0 -4329 32624 SCHWAB #4166 137625 149813 SCHWAB #4166 0 4 THE GOVERNING DOCUMENT OF THE DEROY TESTAMENTARY FOUNDATION, THE LAST WILL AND TESTAMENT OF HELEN L. DEROY, SPECIFIES THAT THE FOUNDATION'S TERM OF EXISTENCE ENDS BY SEPTEMBER 14, 2027. THE TRUSTEES, FOLLOWING THAT DIRECTIVE, PLANNED FOR THE SUNSET DATE OF DECEMBER 31, 2025. THE BOARD OF DIRECTORS FOR DEROY TESTAMENTARY FOUNDATION, EIN #38-2208833 DID NOT FORMALLY ADOPT A RESOLUTION FOR PARTIAL LIQUIDATION AND SUBSTANTIAL CONTRACTION OF THE PRIVATE FOUNDATIONS ASSETS. HOWEVER, THE FOUNDATION TRANSFERRED A SIGNIFICANT PORTION OF ITS ASSETS TO ELIGIBLE PUBLIC CHARITIES AND EXEMPT ORGANIZATIONS DESCRIBED IN SECTION 501(C)(3) DURING THE FISCAL YEAR. THESE TRANSACTIONS CONSTITUTE A SUBSTANTIAL CONTRACTION UNDER REGULATIONS SECTION 1.6043-3. A SCHEDULE OF THE ASSETS RECIPIENTS AND DISTRIBUTIONS IS ATTACHED HERETO. LEGAL FEES 60215 30107 0 30108 OFFICE EXPENSES 11828 5914 0 5914 UNREALIZED LOSS 7709 INVESTMENT COUNSELING FEES 57635 57635 0 0 PAYROLL TAXES 47140 23570 0 23570 BANK FEES & ANNUAL REPORT 18 18 0 0