2024-11-15T09:52:11-06:00 2023-12-31 BDO USA 200 OTTAWA AVE NW STE 300 GRAND RAPIDS MI 49503 990PF 2023-01-01 386050470 STEELCASE FOUNDATION % LESLIE SCHOEN STEE 6162464695 PO BOX 1967 GRAND RAPIDS MI 495011967 DANIEL WILLIAMS PRESIDENT 6162464695 2024-04-26 true true Jacob Cook P01240455 6167747000 2024-11-08 2023 2024-10-15 13:58:12Z X 126164413 X 261000 X 193070 419083 1580574 7253931 1580574 193614 695043 3702808 2729687 5702465 193614 199246 19925 179321 261683 26168 235515 95071 9507 85564 33396 16698 0 16698 809710 1187808 0 20000 90000 31224 1203 120 1083 12559 1256 11303 8537 854 7684 154372 15437 0 138935 1665777 1308997 0 696103 7665637 6979413 9331414 1308997 0 7675516 -6601727 4393468 193614 3815351 2759645 2759645 113084 96768 113084 113084 3285831 3045461 3045461 116031192 120203602 120203602 42621 0 42621 42621 123229142 126164413 126164413 5893 0 6578420 7264644 6584313 7264644 X 116644829 118899769 116644829 118899769 123229142 126164413 116644829 -6601727 8856667 118899769 118899769 1256 FROM PASS-THROUGH INVESTMENTS 12099 12099 12099 GAIN/LOSS FROM PUBLICLY TRADED SECURITIES 5804387 5673357 131030 131030 1580574 193614 61069 61069 61069 240770 0 240770 179701 179701 false false false false false true true false true true MI true false false false false true WWW.STEELCASEFOUNDATION.ORG LESLIE SCHOEN 6162464695 901 44TH STREET SE GRAND RAPIDS MI 49508 false false false true true false false false false false false false false false false false false false false false false false KATE PEW WOLTERS PO BOX 1967 GRAND RAPIDS MI 495011967 BOARD CHAIR 1.0 0 0 0 ROBERT C PEW III PO BOX 1967 GRAND RAPIDS MI 495011967 TRUSTEE 1.0 0 0 0 MARY ANNE HUNTING PO BOX 1967 GRAND RAPIDS MI 495011967 TRUSTEE 1.0 0 0 0 ELIZABETH WELCH PO BOX 1967 GRAND RAPIDS MI 495011967 TRUSTEE 1.0 0 0 0 CRAIG NIEMANN PO BOX 1967 GRAND RAPIDS MI 495011967 TRUSTEE 1.0 0 0 0 ROBERT C PEW PO BOX 1967 GRAND RAPIDS MI 495011967 TRUSTEE 1.0 0 0 0 BRIAN CLOYD PO BOX 1967 GRAND RAPIDS MI 495011967 TRUSTEE 1.0 0 0 0 DANIEL WILLIAMS PO BOX 1967 GRAND RAPIDS MI 495011967 PRESIDENT 40.0 199246 17168 32381 SARA ARMBRUSTER PO BOX 1967 GRAND RAPIDS MI 495011967 TRUSTEE 1.0 0 0 0 119904193 3135261 0 123039454 0 123039454 1845592 121193862 6059693 6059693 61069 61069 5998624 5998624 5998624 7675516 0 0 0 0 7675516 5998624 429515 2021 2020 2019 0 0 0 7675516 429515 5998624 1247377 1247377 0 0 0 1247377 0 1247377 NA NA X LESLIE SCHOEN PO BOX 1967 GRAND RAPIDS MI 495011967 6162464695 PLEASE SEE STATEMENT ATTACHED, OR VISIT HTTPS://WWW.STEELCASEFOUNDATION.ORG/GRANT-PROCESS/ FOR DETAIL. PLEASE SEE STATEMENT ATTACHED, OR VISIT HTTPS://WWW.STEELCASEFOUNDATION.ORG/GRANT-PROCESS/ FOR DETAI PLEASE SEE STATEMENT ATTACHED, OR VISIT HTTPS://WWW.STEELCASEFOUNDATION.ORG/GRANT-PROCESS/ FOR DETAIL. DIATRIBE INC 334 BURTON ST SE GRAND RAPIDS MI 49507 NONE PC Program support 125000 GRAND VALLEY STATE UNIVERSITY 1 CAMPUS DR ALLENDALE MI 49401 NONE GOV Program support 285000 KCONNECT 401 HALL ST SW GRAND RAPIDS MI 49503 NONE PC Program support 100000 STREAMS OF HOPE 280 60TH ST SE SUITE 100 GRAND RAPIDS MI 49548 NONE PC Program support 25000 REALISM IS LOYALTY 601 MLK JR ST SE GRAND RAPIDS MI 49507 NONE PC Program support 100000 GIRL SCOUTS OF MICHIGAN 3275 WALKER AVE NW GRAND RAPIDS MI 49544 NONE PC Program support 250 YOURCAUSE LLC 6111 WEST PLANO PKWY SUITE 1000YC PLANO TX 75093 NONE PC Program support 498703 GRAND RAPIDS ART MUSEUM 101 MONROE CENTER ST NW GRAND RAPIDS MI 49503 NONE PC Program support 200000 COUNCIL OF MICHIGAN FOUNDATIONS PO BOX 329 GRAND HAVEN MI 49417 NONE PC Program support 12200 CAMP BLODGETT 528 BRIDGE STREET NW SUITE 6 GRAND RAPIDS MI 49504 NONE PC Program support 65000 ATHENS RENAISSANCE SCHOOL 601 N CLINTON ST ATHENS AL 35611 NONE PC Program support 15000 COVENANT HOUSE MICHIGAN 2959 MARTIN LUTHER KING JR BLVD DETROIT MI 48208 NONE PC Program support 25000 BOYS AND GIRLS CLUB OF GRAND RAPIDS 235 STRAIGHT AVE NW GRAND RAPIDS MI 49504 NONE PC Program support 100000 GRAND RAPIDS SYMPHONY 300 OTTAWA AVE NW 100 GRAND RAPIDS MI 49503 NONE PC Program support 150000 OPERA GRAND RAPIDS 1320 FULTON ST E GRAND RAPIDS MI 49503 NONE PC Program support 30000 PUERTAS ABIERTAS 1345 MONROE AVE NW SUITE 208 GRAND RAPIDS MI 49503 NONE PC Program support 30000 STEM GREENHOUSE 3167 KALAMAZOO AVE SE 203 GRAND RAPIDS MI 49508 NONE PC Program support 100000 UNITED METHODIST COMMUNITY HOUSE 904 SHELDON AVE SE GRAND RAPIDS MI 49507 NONE PC Program support 125000 KENTWOOD PUBLIC SCHOOLS 5820 EASTERN AVE KENTWOOD MI 49508 NONE GOV Program support 250 GRANDVILLE AVENUE ARTS AND HUMANITIES 644 CESAR E CHAVEZ AVE SW GRAND RAPIDS MI 49503 NONE PC Program support 50000 SPECIAL OLYMPICS MICHIGAN 160 68TH ST SW GRAND RAPIDS MI 49548 NONE PC Program support 50000 RENDE PROGRESS CAPITAL 818 BUTTERWORTH ST SW GRAND RAPIDS MI 49504 NONE PC Program support 88750 AYA YOUTH COLLECTIVE 320 STATE ST SE GRAND RAPIDS MI 49503 NONE PC Program support 100000 CHERRY HEALTH 200 S BOLTWOOD ST HASTINGS MI 49058 NONE PC Program support 100000 COMPREHENSIVE THERAPY CENTER 2505 ARDMORE ST SE GRAND RAPIDS MI 49506 NONE PC Program support 25000 GRAND RAPIDS CIVIC THEATRE 30 DIVISION AVE N GRAND RAPIDS MI 49503 NONE PC Program support 114000 HEART OF WEST MICHIGAN UNITED WAY 118 COMMERCE AVE SW GRAND RAPIDS MI 49503 NONE PC Program support 450000 ICCF COMMUNITY HOMES 415 MLK JR ST SE SUITE 100 GRAND RAPIDS MI 49507 NONE PC Program support 100000 SAMARITAS SENIOR LIVING 2000 32ND ST SE GRAND RAPIDS MI 49508 NONE PC Program support 15000 UNITED WAY OF ATHENS-LIMESTONE COUNTY 419 S MARION STREET ATHENS AL 35611 NONE PC Program support 50000 EBONY ROAD PLAYERS 706 GRISWOLD ST SE GRAND RAPIDS MI 49507 NONE PC Program support 50000 GIRLS CHORAL ACADEMY 2920 FULLER AVE NE 104 GRAND RAPIDS MI 49505 NONE PC Program support 30000 LEARN TO READ COUNCIL OF ATHENS 410 S JEFFERSON ST ATHENS AL 35611 NONE PC Program support 15000 AFFINITY MENTORING 818 BUTTERWORTH ST SW GRAND RAPIDS MI 49504 NONE PC Program support 75000 THE LEADERSHIP ACADEMY 10-27 46TH AVENUE 1ST FLOOR LONG ISLAND CITY NY 11101 NONE PC Program support 150250 OAKDALE NEIGHBORS 1260 KALAMAZOO AVE SE GRAND RAPIDS MI 49507 NONE PC Program support 20000 LITERACY CENTER OF WEST MICHIGAN 1120 MONROE AVE NW GRAND RAPIDS MI 49503 NONE PC Program support 30000 URBAN LEAGUE OF WEST MICHIGAN 745 EASTERN AVENUE GRAND RAPIDS MI 49503 NONE PC Program support 100000 MICHIGAN STATE UNIVERSITY 426 AUDITORIUM ROAD ROOM 2 EAST LANSING MI 48823 NONE GOV Program support 133814 REFUGEE EDUCATION CENTER 2130 ENTERPRISE ST SE KENTWOOD MI 49508 NONE PC Program support 110000 ANN & ROBERT H LURIE CHILDREN'S HOSPITAL 225 E CHICAGO AVE CHICAGO IL 60611 NONE PC Program support 211401 LEADING EDUCATORS 3014 DAUPHINE STREET STE L NEW ORLEANS LA 70117 NONE PC Program support 275000 MICHIGAN ASSOCIATION OF UNITED WAY 330 MARSHALL STREET SUITE 211 LANSING MI 48912 NONE PC Program support 75000 MATH MEDIC FOUNDATION 5597 W MEADOW GROVE DR SE KENTWOOD MI 49512 NONE PC Program support 50000 MOSAIC FILM EXPERIENCE 815 ALGER ST SE GRAND RAPIDS MI 49507 NONE PC Program support 50000 DELTA PROJECT 618 WINDSOR TER SE GRAND RAPIDS MI 49503 NONE PC Program support 50000 CODE ON WHEELS 40 PEARL ST NW GRAND RAPIDS MI 49503 NONE PC Program support 50000 GRAND RAPIDS CHILDREN'S MUSEUM 11 SHELDON AVE NW GRAND RAPIDS MI 49503 NONE PC Program support 100250 BLACK BOOK EXCHANGE BOX PO BOX 7722 GRAND RAPIDS MI 49510 NONE PC Program support 50000 GRAND RAPIDS COMMUNITY FOUNDATION 185 OAKES ST SW GRAND RAPIDS MI 49503 NONE PC Program support 155000 GILDA'S CLUB GRAND RAPIDS 1806 BRIDGE ST NW GRAND RAPIDS MI 49504 NONE PC Program support 25000 MICHIGAN LEAGUE FOR PUBLIC POLICY 1223 Turner Rd G1 Lansing MI 48906 NONE PC Program support 50000 DAVENPORT UNIVERSITY 6191 Kraft Ave SE Grand Rapids MI 49512 NONE PC Program support 200000 TREETOPS COLLECTIVE 906 Division Ave South Grand Rapids MI 49507 NONE PC Program support 50000 PROJECT ESME 3897 Yorkland Dr NW Apt 4 Comstock Park MI 49321 NONE PC Program support 25000 HEALTH NET OF WEST MICHIGAN 1550 Leonard Street NE Grand Rapids MI 49505 NONE PC Program support 110000 MEL TROTTER MINISTRIES 225 Commerce Ave SW Grand Rapids MI 49503 NONE PC Program support 25000 MIGRANT LEGAL AID INC 1104 Fuller Ave NE Grand Rapids MI 49503 NONE PC Program support 30000 OSOFOMAAME 3646 Kalamazoo Ave SE Grand Rapids MI 49508 NONE PC Program support 30000 BETTER WISER STRONGER INC PO Box 7094 Grand Rapids MI 49510 NONE PC Program support 25000 CHILDREN'S ADVOCACY CENTER 2855 Michigan St NE Grand Rapids MI 49506 NONE PC Program support 30000 COOK MUSEUM OF NATURAL SCIENCE PO Box 2955 Decatur AL 35602 NONE PC Program support 91045 GIRLS GROWING II WOMEN INC PO Box 6782 Grand Rapids MI 49516 NONE PC Program support 50000 COIT CREATIVE ARTS ACADEMY 617 Coit Ave NE Grand Rapids MI 49503 NONE GOV Program support 250 FOREST HILLS CENTRAL MIDDLE SCHOOL 5810 ADA DR SE ADA MI 49301 NONE GOV Program support 250 WESTFIELD PREPARATORY HIGH SCHOOL 23750 Elmira St Redford Charter Twp MI 48239 NONE PC Program support 250 NEXTECH HIGH SCHOOL OF GRAND RAPIDS 801 Broadway Ave NW Unit 255 Grand Rapids MI 49504 NONE PC Program support 250 LEE MIDDLE SCHOOL 1335 Lee St SW Wyoming MI 49509 NONE GOV Program support 250 ADA VISTA ELEMENTARY SCHOOL 7192 Bradfield St SE Ada MI 49301 NONE GOV Program support 250 KENT INTERMEDIATE SCHOOL 2930 Knapp St NE Grand Rapids MI 49525 NONE GOV Program support 250 YOUNG MONEY FINANCES PO Box 7568 Grand Rapids MI 49507 NONE PC Program support 50000 HAMILTON EARLY CHILDHOOD CENTER 3303 Breton Rd SE Grand Rapids MI 49512 NONE GOV Program support 250 GODWIN HEIGHTS MIDDLE SCHOOL 100 Wexford St SE GRAND RAPIDS MI 49548 NONE GOV Program support 250 KENT CITY COMMUNITY SCHOOLS 200 N Clover St Kent City MI 49330 NONE GOV Program support 250 BROOKWOOD ELEMENTARY SCHOOL 5465 Kalamazoo Ave SE Grand Rapids MI 49508 NONE GOV Program support 250 GREENRIDGE EARLY CHILDHOOD CENTER 3825 Oakridge Ave NW Comstock Park MI 49321 NONE GOV Program support 250 CEDAR SPRINGS PUBLIC SCHOOLS 204 E Muskegon Street Cedar Springs MI 49319 NONE GOV Program support 250 WYOMING HIGH SCHOOL 1350 Parairie Pkwy SW Wyoming MI 49509 NONE GOV Program support 250 KENT CAREER TECH CENTER 1655 E Beltline Ave NE Grand Rapids MI 49525 NONE GOV Program support 250 GRAND RAPIDS UNIVERSITY PREPARATORY ACADEMY 512 DIVISION AVE S GRAND RAPIDS MI 49503 NONE PC Program support 250 MARGUERITE CASEY FOUNDATION 1425 4th Avenue Suite 900 Seattle WA 98101 NONE PC Program support 10000 LEGAL SERVICES ALABAMA PO Box 20787 Montgomery AL 36120 NONE PC Program support 30000 WEDGWOOD CHRISTIAN SERVICES 3300 36th St SE Grand Rapids MI 49512 NONE PC Program support 30000 FAMILY PROMISE OF WEST MICHIGAN 516 Cherry Street SE Grand Rapids MI 49503 NONE PC Program support 75000 GRAND RAPIDS PUBLIC MUSEUM 272 Pearl St NW Grand Rapids MI 49504 NONE PC Program support 100000 KENT SCHOOL SERVICES NETWORK 1633 E Beltline Ave NE Ste 205 Grand Rapids MI 49525 NONE PC Program support 100000 ARBOR CIRCLE 1115 Ball Ave NE Grand Rapids MI 49505 NONE PC Program support 50000 EIGHTCAP INC 5827 ORLEANS ROAD ORLEANS MI 48865 NONE PC Program support 1000 DANCING HEARTS CONSULTING PO Box 1027 Ashland OR 97520 NONE PC Program support 7500 SOUTH END COMMUNITY OUTREACH 1545 Buchanan SW Grand Rapids MI 49507 NONE PC Program support 25000 SAFE HAVEN MINISTRIES INC 2627 Birchcrest Dr SE Grand Rapids MI 49506 NONE PC Program support 75000 LIMESTONE COUNTY BOARD OF EDUCATION 300 SOUTH JEFFERSON STREET ATHENS AL 35611 NONE GOV Program support 216000 CATHERINE'S HEALTH CENTER 950 36th St SW Wyoming MI 49509 NONE PC Program support 100000 PUBLIC THREAD X 446 Cesar E Chavez Ave SW Unit 213 Mail Box 186-5 Grand Rapids MI 49503 NONE Program support 75000 EDUCATE TOMORROW 217 NE 97th St Miami Shores FL 33138 NONE PC Program support 30000 HABITAT FOR HUMANITY OF KENT COUNTY 425 Pleasant St SW Grand Rapids MI 49503 NONE PC Program support 50000 OUR HOPE ASSOCIATION 1256 Walker Ave NW Grand Rapids MI 49504 NONE PC Program support 65000 SLD READ 5250 Lovers Ln Portage MI 49002 NONE PC Program support 30000 WEST MICHIGAN HISPANIC CHAMBER 2007 Division Ave S Grand Rapids MI 49507 NONE PC Program support 75000 GRAND RAPIDS BALLET COMPANY 341 Ellsworth Avenue Grand Rapids MI 49503 NONE PC Program support 50000 TOGETHER WEST MICHIGAN EDUCATION 1224 Davis Ave NW Grand Rapids MI 49504 NONE PC Program support 50000 PLANNED PARENTHOOD OF MICHIGAN PO Box 3673 Ann Arbor MI 48106 NONE PC Program support 30000 6979413 14 193070 18 1580574 REIMBURSEMENT FROM STEELCASE, INC. FOR 13 695043 SALARIES AND EXPENSES OF THE DEPARTMENT 2468687 2468687 false false false false false false false false false false ACCOUNTING FEES 33396 16698 0 16698 HS MANAGEMENT PARTNERS 3045461 3045461 (LIST OF SECURITIES ATTACHED) ALTERNATIVE INVESTMENTS 1607 CAPITAL FMV 3366589 3366589 ACCOLADE PARTNERS IV, LP FMV 1391405 1391405 ACCOLADE PARTNERS V, LP FMV 2494671 2494671 ACCOLADE PARTNERS VI, LP FMV 2564827 2564827 ACCOLADE PARTNERS VII, LP FMV 1382297 1382297 ACCOLADE PARTNERS VIII, LP FMV 875493 875493 ACCOLADE GROWTH FMV 1238400 1238400 ACCOLADE PARTNERS IX, LP FMV 69214 69214 AETHER REAL ASSETS II FMV 502818 502818 AETHER REAL ASSETS III FMV 1076591 1076591 AETHER REAL ASSETS IV FMV 1704309 1704309 AETHER REAL ASSETS V FMV 1882873 1882873 AKINA FMV 944543 944543 ALPHADYNE FMV 2260380 2260380 AMERICAN SECURITIES VIII FMV 2042467 2042467 ASIA ALTERNATIVE V FMV 1528160 1528160 ASIA ALTERNATIVE VI FMV 724914 724914 ASIA DELAWARE V FMV 199597 199597 ASIA DELAWARE VI FMV 29077 29077 CITY OF LONDON GLBL. EM. MTK FMV 1819055 1819055 CLEAR VENTURES II FMV 763695 763695 CORTEC VII FMV 1819749 1819749 DAVIDSON KEMPNER INT'L FMV 2997052 2997052 D.E. SHAW BROAD MKT CORE FD FMV 6269900 6269900 DOVER STREET VIII FMV 73368 73368 DOVER IX FMV 605954 605954 DOVER X FMV 1474146 1474146 ECLIPSE CONTINUITY FUND I FMV 589531 589531 ECLIPSE CONTINUITY FUND II FMV 1371727 1371727 ECLIPSE CONTINUITY FUND III FMV 1631313 1631313 EIV FMV 1233869 1233869 FIVE ELMS III FMV 825068 825068 FIVE ELMS IV FMV 1664614 1664614 FIVE ELMS V FMV 984133 984133 GLOBAL RESEARCH FMV 3186017 3186017 GRAIN COMMUNICATIONS FMV 588770 588770 HIGHBAR PARTNERS FMV 797765 797765 INDABA FMV 1873027 1873027 IR&M CORE BOND II FMV 4570413 4570413 JMI EQUITY FMV 1658971 1658971 KILTEARN GLOBAL EQUITY FUND FMV 2016052 2016052 KLINE HILL II FMV 1201194 1201194 KLINE HILL III FMV 1598812 1598812 KLINE HILL IV FMV 2069630 2069630 KOHLBERG X FMV 16295 16295 KOHLBERG IX FMV 1895212 1895212 REVELATION IV FMV 92 92 NEW COMMUNITY FMV 185677 185677 LITTLEJOHN FUND V FMV 787041 787041 LITTLEJOHN FUND VI FMV 1264555 1264555 MFS INTERNATIONAL GROWTH FMV 1863925 1863925 MITHRIL FMV 811013 811013 NITORUM CAPITAL FMV 1835775 1835775 OVERLOOK FMV 1897186 1897186 PELHAM FMV 0 0 PINEBRIDGE FMV 2411323 2411323 PROPHET EQUITY II FMV 557764 557764 REVELATION I FMV 647126 647126 REVELATION II FMV 716011 716011 REVELATION III FMV 795266 795266 ROUND HILL MUSIC ROYALTY II FMV 995855 995855 SGOF LIQUIDATING FEEDER FMV 0 0 SILVERSMITH CAPITAL FMV 3457918 3457918 SILVERSMITH CAPITAL II FMV 2474352 2474352 SILVERSMITH CAPITAL III FMV 1208225 1208225 SILVERSMITH CAPITAL IV-B FMV 187146 187146 SOUTHERN CROSS LATIN PRIVATE FMV 525355 525355 SUMMA EQUITY FUND FMV 327693 327693 VIA SEED TECHNOLOGY PARTNERS FMV 1578339 1578339 VITRUVIAN PARTNERS III FMV 2128038 2128038 VITRUVIAN PARTNERS IV FMV 1586711 1586711 VULCAN VVP FMV 3067334 3067334 WHALE ROCK FMV 1106734 1106734 MUTUAL FUNDS VANGUARD SHORT-TERM BOND FMV 0 0 VANGUARD INTERMEDIATE BOND FMV 4014991 4014991 VANGUARD 500 INDEX FMV 5748092 5748092 PRINCIPAL DIVERSIFIED REAL FMV 1224748 1224748 OTHER MUTUAL FUNDS & BONDS FMV 3330485 3330485 PRIVATE EQUITY FUNDS PANTHEON EUROPE FUND V B LP FMV 570578 570578 PANTHEON USA FUND VII, LP FMV 1024297 1024297 SOFTWARE AND TECHNOLOGY 70798 7080 0 63718 MISC. EXPENSES 83131 8313 0 74818 OFFICE SUPPLIES 443 44 0 399 CONTRIBUTION FROM STEELCASE INC. FOR SALARIES AND EXPENSES OF THE DEPARTMENT 695043 . INCOME FROM PASS-THROUGH INVESTMENTS INTEREST 474701 DIVIDENDS 719948 ROYALTIES 430359 OTHER INCOME/loss 2077800 UNREALIZED GAIN 8856667 INV. MANAGEMENT & AGENCY FEES 809710 4568 0 20000 OTHER EXPENSES/DEDUCTIONS FROM PASSTHROUGH INVESTMENTS 0 1183240 0 0 The Steelcase Foundation failed to timely extend Forms 990-PF and 990-T due to administrative error. The accounting firm who handles transmitting the extension had a project management software change and failed to transmit the extension electronically. The taxpayer received notice that an extension had not been filed on October 21, 2024. Upon receipt of this notice, the taxpayer and accounting firm filed the return as quickly as possible and no additional tax was owed. The return is being filed by what would have been the timely extended due date had an extension been filed. Taxpayer acted in good faith, as well as in a responsible manner relative to Forms 990-PF and 990-T by filing the return with the IRS as soon it became aware that the return had not been extended. The late filing was not intentional or due to willful neglect, nor was there any deliberate attempt to disregard the rules and regulations of the filing requirement; it was simply an inadvertent error. It is also important to note that there is no outstanding tax. Further, IRM 20.1.1.2 Purpose of Penalties states, "Penalties exist to encourage voluntary compliance by supporting the standards of behavior required by the Internal Revenue Code. For most taxpayers, voluntary compliance consists of preparing an accurate return, filing it timely, and paying any tax due. Efforts made to fulfill these obligations constitute compliant behavior." The Steelcase Foundation made every effort to timely file its return. Taxpayer has satisfied the requirement for reasonable cause by confirming it acted in a prudent and reasonable manner and was neither willful nor neglectful. Taxpayer respectfully requests that any penalties assessed by the IRS for the 2023 Forms 990-PF and 990-T be abated. FEDERAL EXCISE TAX 90000 0 FOREIGN TAXES PAID 0 31224