Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
right arrowDo not enter social security numbers on this form as it may be made public.
right arrowGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
For calendar year 2023, or tax year beginning 01-01-2023 , and ending 12-31-2023
Name of foundation
SURENDRA AND KAREN GUPTA ARC FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address)15 MUIRFIELD LANE
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
ST LOUIS, MO63141
A Employer identification number

43-1889980
B Telephone number (see instructions)

(314) 878-1220
C right arrow
G Check all that apply:

D 1. Foreign organizations, check here............. right arrow
2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow
E right arrow
H Check type of organization:
F right arrow
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)right arrow$2,097,006J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule) 953,550
2 Check right arrow.............
3 Interest on savings and temporary cash investments 125 125  
4 Dividends and interest from securities... 24,287 24,287  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 54,019
b Gross sales price for all assets on line 6a 401,342
7 Capital gain net income (from Part IV, line 2)... 54,019
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule).......      
12 Total. Add lines 1 through 11........ 1,031,981 78,431 0
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0 0 0 0
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule).......        
c Other professional fees (attach schedule)....        
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
2,000 0 0 0
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
59 59 0 0
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 2,059 59 0 0
25 Contributions, gifts, grants paid....... 205,906 205,906
26 Total expenses and disbursements. Add lines 24 and 25 207,965 59 0 205,906
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 824,016
b Net investment income (if negative, enter -0-) 78,372
c Adjusted net income (if negative, enter -0-)... 0
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2023)
Form 990-PF (2023)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.) 		Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing.............      
2 Savings and temporary cash investments......... 29,669 236,125 236,125
3 Accounts receivable right arrow450
Less: allowance for doubtful accounts right arrow   450 450 450
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) right arrow  
Less: allowance for doubtful accounts right arrow        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)....... 934,766 Click to see attachment
List of Attached Documents:
// Content
1,860,431 		1,860,431
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule)..........      
14 Land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
15 Other assets (describe right arrow)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 964,885 2,097,006 2,097,006
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
1,879 		Click to see attachment
List of Attached Documents:
// Content
1,879
23 Total liabilities (add lines 17 through 22)......... 1,879 1,879
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here right arrow
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions...........    
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here right arrow
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........ 40,943 40,943
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds 922,063 2,054,184
29 Total net assets or fund balances (see instructions)..... 963,006 2,095,127
30 Total liabilities and net assets/fund balances (see instructions). 964,885 2,097,006
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
963,006
2
Enter amount from Part I, line 27a .....................
2
824,016
3
Other increases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
3
308,105
4
Add lines 1, 2, and 3 ..........................
4
2,095,127
5
Decreases not included in line 2 (itemize) right arrow
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
2,095,127
Form 990-PF (2023)
Form 990-PF (2023)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)		 (b)
How acquired
P—Purchase
D—Donation 		(c)
Date acquired
(mo., day, yr.) 		(d)
Date sold
(mo., day, yr.)
1 a PUBLICLY TRADED SECURITIES      
b PUBLICLY TRADED SECURITIES      
c
d
e
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a 41,357   49,343 -7,986
b 359,985   297,980 62,005
c
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69 		(j)
Adjusted basis
as of 12/31/69 		(k)
Excess of col. (i)
over col. (j), if any
a       -7,986
b       62,005
c
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 54,019
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ................... 		Bracket 3  
Part V
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here right arrow and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions) 1 1,089
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2 0
3 Add lines 1 and 2........................... 3 1,089
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 1,089
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 1,357
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld .......... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 1,357
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. Click to see attachment
List of Attached Documents:
// Content
8 0
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10 268
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow268 Refundedright arrow 11 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 4
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. right arrow$ 0(2) On foundation managers.right arrow$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
round bullet By language in the governing instrument, or
round bullet By state legislation that effectively amends the governing instrument so that no mandatory directions
that conflict with the state law remain in the governing instrument? ................
6
Yes
 
7
Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
and Part XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrowMO
b
If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
8b
Yes
 
9
Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
or 4942(j)(5) for calendar year 2023 or the taxable year beginning in 2023? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
9
 
No
10
Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
and addresses. ...............................
10
 
No
11
At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
11
 
No
12
Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
advisory privileges? If "Yes," attach statement. See instructions.................
12
 
No
13
Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
13
Yes
 
Website addressright arrowWWW.GAEAFOUNDATION.ORG
14
The books are in care ofright arrowKAREN GUPTA Telephone no.right arrow (314) 878-1220

Located atright arrow15 MUIRFIELD LANEST LOUISMO ZIP+4right arrow63141
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........right arrow
and enter the amount of tax-exempt interest received or accrued during the year ........right arrow
15
 
16 At any time during calendar year 2023, did the foundation have an interest in or a signature or other authority over YesNo
a bank, securities, or other financial account in a foreign country? .................
16   No
See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country right arrow
Form 990-PF (2023)
Form 990-PF (2023)
Page 5
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required
File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
Yes
No
1a
During the year did the foundation (either directly or indirectly):
(1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........
1a(1)
 
No
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
1a(3)
 
No
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
 
No
(5) Transfer any income or assets to a disqualified person (or make any of either available
for the benefit or use of a disqualified person)? ......................
1a(5)
 
No
(6) Agree to pay money or property to a government official? (Exception. Check "No"
if the foundation agreed to make a grant to or to employ the official for a period
after termination of government service, if terminating within 90 days.) ...............
1a(6)
 
No
b
If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........
1b
 
 
c
Organizations relying on a current notice regarding disaster assistance check here ........right arrow
d
Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
that were not corrected before the first day of the tax year beginning in 2023? .............
1d
 
No
2
Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
a
At the end of tax year 2023, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2023?....................
2a
 
No
If "Yes," list the years right arrow20, 20, 20, 20
b
Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
(relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
to all years listed, answer "No" and attach statement—see instructions.) ..............
2b
 
 
c
If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
right arrow20, 20, 20, 20
3a
Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
any time during the year? ..............................
3a
 
No
b
If "Yes," did it have excess business holdings in 2023 as a result of (1) any purchase by the foundation
or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
if the foundation had excess business holdings in 2023.) .....................
3b
 
 
4a
Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
4a
 
No
b
Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2023? ..
4b
 
No
Form 990-PF (2023)
Form 990-PF (2023)
Page 6
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required (continued)
5a
During the year did the foundation pay or incur any amount to:
Yes
No
(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........
5a(1)
 
No
(2) Influence the outcome of any specific public election (see section 4955); or to carry
on, directly or indirectly, any voter registration drive? ....................
5a(2)
 
No
(3) Provide a grant to an individual for travel, study, or other similar purposes? .............
5a(3)
 
No
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
 
No
(5) Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals? .............
5a(5)
 
No
b
If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........
5b
 
 
c
Organizations relying on a current notice regarding disaster assistance check .........right arrow
d
If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
tax because it maintained expenditure responsibility for the grant? .................
5d
 
 
If "Yes," attach the statement required by Regulations section 53.4945–5(d).
6a
Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
a personal benefit contract? .............................
6a
 
No
b
Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
6b
 
No
If "Yes" to 6b, file Form 8870.
7a
At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
7a
 
No
b
If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....
7b
 
 
8
Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
excess parachute payment during the year? .........................
8
 
No
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors
1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
(a) Name and address (b) Title, and average
hours per week
devoted to position 		(c) Compensation
 (If not paid, enter
-0-) 		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
other allowances
KAREN GUPTA PRESIDENT
1.00 		0 0 0
15 MUIRFIELD LANE
ST LOUIS,MO63141
SURENDRA GUPTA TREASURER
1.00 		0 0 0
15 MUIRFIELD LANE
ST LOUIS,MO63141
2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
(a) Name and address of each employee paid more than $50,000 (b) Title, and average
hours per week
devoted to position 		(c) Compensation (d) Contributions to
employee benefit
plans and deferred
compensation 		(e) Expense account,
other allowances
NONE
Total number of other employees paid over $50,000...................right arrow 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)
3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
NONE
Total number of others receiving over $50,000 for professional services.............right arrow0
Part VIII-A
Summary of Direct Charitable Activities
List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
1  
2  
3  
4  
Part VIII-B
Summary of Program-Related Investments (see instructions)
Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
1  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................right arrow0
Form 990-PF (2023)
Form 990-PF (2023)
Page 8
Part IX
Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)
1
Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
purposes:
a
Average monthly fair market value of securities...................
1a
1,197,456
b
Average of monthly cash balances.......................
1b
83,508
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
1,280,964
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
0
2
Acquisition indebtedness applicable to line 1 assets..................
2
0
3
Subtract line 2 from line 1d.........................
3
1,280,964
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
19,214
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
1,261,750
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
63,088
Part X
Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow and do not complete this part.)
1
Minimum investment return from Part IX, line 6..................
1
63,088
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
1,089
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
1,089
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
61,999
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
61,999
6
Deduction from distributable amount (see instructions).................
6
0
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
61,999
Part XI
Qualifying Distributions (see instructions)
1
Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
a
Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
1a
205,906
b
Program-related investments—total from Part VIII-B..................
1b
0
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
 
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
 
b
Cash distribution test (attach the required schedule) .................
3b
 
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
205,906
Form 990-PF (2023)
Form 990-PF (2023)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2022 		(c)
2022 		(d)
2023
1 Distributable amount for 2023 from Part X, line 7 61,999
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only....... 0
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2022:
a From 2018...... 12,479
b From 2019...... 76,637
c From 2020...... 54,235
d From 2021...... 5,595
e From 2022...... 236,831
f Total of lines 3a through e ........ 385,777
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 205,906
a Applied to 2022, but not more than line 2a 0
b Applied to undistributed income of prior years
(Election required—see instructions)..... 		0
c Treated as distributions out of corpus (Election
required—see instructions)........ 		0
d Applied to 2023 distributable amount..... 61,999
e Remaining amount distributed out of corpus 143,907
5 Excess distributions carryover applied to 2023. 0 0
(If an amount appears in column (d), the
same amount must be shown in column (a).)
6Enter the net total of each column as
indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 529,684
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		0
c Enter the amount of prior years’ undistributed
income for which a notice of deficiency has
been issued, or on which the section 4942(a)
tax has been previously assessed...... 		0
d Subtract line 6c from line 6b. Taxable amount
—see instructions ........... 		0
e Undistributed income for 2022. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		0
f Undistributed income for 2023. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2024 .......... 		0
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) ....... 		0
8 Excess distributions carryover from 2018 not
applied on line 5 or line 7 (see instructions) ... 		12,479
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		517,205
10 Analysis of line 9:
a Excess from 2019.... 76,637
b Excess from 2020.... 54,235
c Excess from 2021.... 5,595
d Excess from 2022.... 236,831
e Excess from 2023.... 143,907
Form 990-PF (2023)
Form 990-PF (2023)
Page 10
Part XIII
Private Operating Foundations (see instructions and Part VI-A, question 9)
1a If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2023, enter the date of the ruling ...... right arrow
 
b Check box to indicate whether the organization is a private operating foundation described in section or
2a Enter the lesser of the adjusted net
income from Part I or the minimum
investment return from Part IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2023 (b) 2022 (c) 2021 (d) 2020
         
b 85% (0.85) of line 2a .........          
c Qualifying distributions from Part XI,
line 4 for each year listed ..... 		         
d Amounts included in line 2c not used directly
for active conduct of exempt activities .......... 		         
e Qualifying distributions made directly
for active conduct of exempt activities.
Subtract line 2d from line 2c .... 		         
3 Complete 3a, b, or c for the
alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......          
(2) Value of assets qualifying
under section 4942(j)(3)(B)(i)		          
b “Endowment" alternative test— enter 2/3
of minimum investment return shown in
Part IX, line 6 for each year listed .. 		         
c “Support" alternative test—enter:
(1) Total support other than gross
investment income (interest,
dividends, rents, payments
on securities loans (section
512(a)(5)), or royalties) .... 		         
(2) Support from general public
and 5 or more exempt
organizations as provided in
section 4942(j)(3)(B)(iii).... 		         
(3) Largest amount of support
from an exempt organization		          
(4) Gross investment income          
Part XIV
Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)
1Information Regarding Foundation Managers:
aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
KAREN GUPTA
SURENDRA GUPTA
bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
Check here right arrow
aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
KAREN GUPTA
15 MUIRFIELD LANE
ST LOUIS,MO63141
(314) 878-1220
bThe form in which applications should be submitted and information and materials they should include:
NAME & ADDRESS OF ORGANIZATION, EXEMPT STATUS, INFORMATION ABOUT ACTIVITIES
cAny submission deadlines:
NONE
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
NONE
Form 990-PF (2023)
Form 990-PF (2023)
Page 11
Part XIV
Supplementary Information (continued)
3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient If recipient is an individual,
show any relationship to
any foundation manager
or substantial contributor
 Foundation
status of
recipient 		Purpose of grant or
contribution 		Amount
Name and address (home or business)
aPaid during the year

ACLU OF MO FOUNDATION

906 OLIVE ST SUITE 1130
ST LOUIS,MO63101 		NONE PC TO DEFEND THE INDIVIDUAL RIGHTS AND LIBERTIES GUARANTEED TO ALL PEOPLE BY THE U.S. AND MISSOURI CONSTITUTIONS 1,000

AMERICAN INDIAN COLLEGE FUND

8333 GREENWOOD BOULEVARD
DENVER,CO80221 		NONE PC TO INVESTS IN NATIVE STUDENTS AND TRIBAL COLLEGE EDUCATION TO TRANSFORM LIVES AND COMMUNITIES 5,000

AMERICAN RED CROSS

10195 CORPORATE SQUARE DRIVE
ST LOUIS,MO10195 		NONE PC HELP THOSE IN NEED 351

CHILDREN'S MIRACLE NETWORK HOSPITALS

205 WEST 700 SOUTH
SALT LAKE CITY,UT84101 		NONE PC TO INCREASE FUNDS AND AWARENESS FOR YOUR LOCAL CHILDREN'S HOSPITAL AND OTHER CHILDRENS MIRACLE NETWORK HOSPITALS 100

FEED THE CHILDREN

333 N MERIDIAN
OKLAHOMA CITY,OK73107 		NONE PC TO PROVIDE HOPE AND RESOURCES FOR THOSE WITHOUT LIFE'S ESSENTIALS. 1,000

FOOD FOR THE POOR

6401 LYONS ROAD
COCONUT CREEK,FL33073 		NONE PC TO PROVIDE FOOD, HOUSING, CLEAN WATER, HEALTHCARE, EMERGENCY RELIEF, MICRO-ENTERPRISE PROJECTS AND EDUCATION OPPORTUNITIES TO THOSE IN EXTREME POVERTY. 1,000

GATEWAY ARCH PARK FOUNDATION

ONE S MEMORIAL DRIVE SUITE 700
ST LOUIS,MO63102 		NONE PC TO IMPROVE THE GATEWAY ARCH AND ITS SURROUNDINGS 250

GENTLE GIANTS DRAFT HORSE RESCUE

17250 OLD FREDERICK ROAD
MOUNT AIRY,MD21771 		NONE PC TO FACILITATE THE RESCUE OF DRAFT ANDDRAFT CROSS HORSES FROM SLAUGHTER, ABUSE, AND NEGLECT. 1,800

HABITAT FOR HUMANITY

3830 S GRAND BLVD
ST LOUIS,MO63118 		NONE PC TO BRING PEOPLE TOGETHER TO BUILD HOMES, COMMUNITIES AND HOPE. 2,500

HOOVES & PAWS ANIMAL RESCUE

7303 POINDEXTER RD
LOUISA,VA23093 		NONE PC TO SAVING THE LIVES OF ANIMALS IN NEED 2,000

KEEPERS OF THE WILD

13441 E HWY 66
VALENTINE,AZ86437 		NONE PC TO PROTECTING ABUSED, NEGLECTED, ABANDONED, AND RETIRED CAPTIVE WILDLIFE, PROVIDING THE BEST STANDARD OF CARE, AND HELPING ENFORCE HUMANE TREATMENT OF ALL ANIMALS THROUGH EDUCATION AND PUBLIC AWARENESS. 1,000

KINDNESS RANCH

854 WY-270
HARTVILLE,WY82215 		NONE PC TO PROVIDE A SANCTUARY AND PLACE OF REHABILITATION FOR ANIMALS WHO HAVE BEEN USED IN LABORATORY RESEARCH WHILE FOSTERING COMPASSION FOR ALL ANIMALS 2,000

MARA ELEPHANT PROJECT

4000 W 106TH STREET
CARMEL,IN46032 		NONE PC TO SEE THE EXISTENCE OF A STABLE ELEPHANT POPULATION CO-EXISTING PEACEFULLY WITH PEOPLE ACROSS THE GREATER MARA ECOSYSTEM (GME) 500

NATIONAL ANTI-VIVISECTION SOCIETY (NAVS)

53 W JACKSON BLVD STE 1552
CHICAGO,IL60604 		NONE PC CAMPAIGNS AGAINST ANIMAL TESTING FOR COMMERCIAL, EDUCATIONAL, OR SCIENTIFIC RESEARCH PURPOSES. 1,700

NETWORK FOR ANIMALS (USA)

4957 CROSS POINTE DR
OLDSMAR,FL34677 		NONE PC TO COMBAT AGAINST CRUELTY TO ANIMALS 6,200

NOAH'S LOST ARK

8424 BEDELL RD
BERLIN CENTER,OH44401 		NONE PC TO PROVIDE A PERMANENT SAFE HAVEN FOR UNWANTED AND ABUSED EXOTIC ANIMALS. 1,500

OXFAM AMERICA

226 CAUSEWAY ST
BOSTON,MA02114 		NONE PC TO FIGHT INEQUALITY TO END POVERTY AND INJUSTICE. 1,500

PEACEFUL VALLEY DONKEY RES

8317 DUCKWORTH RD
SAN ANGELO,TX76905 		NONE PC TO PROVIDE A SAFE AND LOVING ENVIRONMENT TO ALL DONKEYS THAT HAVE BEEN ABUSED, NEGLECTED OR ABANDONED AND WILD BURROS UNDER THREAT OF DESTRUCTION 2,000

SHRINER'S HOSPITAL FOR CHILDREN

2900 ROCKY POINT DRIVE
TAMPA,FL33607 		NONE PC CHILDREN'S HOSPITAL 5,000

SIERRA CLUB

2101 WEBSTER ST SUITE 1300
OAKLAND,CA94612 		NONE PC TO EXPLORE, ENJOY, AND PROTECT THE WILD PLACES OF THE EARTH; TO PRACTICE AND PROMOTE THE RESPONSIBLE USE OF THE EARTH'S ECOSYSTEMS AND RESOURCES; TO EDUCATE AND ENLIST HUMANITY TO PROTECT AND RESTORE THE QUALITY OF THE NATURAL AND HUMAN ENVIRONMENT; AND TO USE ALL LAWFUL MEANS TO CARRY OUT THESE OBJECTIVES. 27

SOUTHERN POVERTY LAW

400 WASHINGTON AVE
MONTGOMERY,AL36104 		NONE PC TO HELP PROVIDE RACIAL JUSTICE IN THE SOUTH AND BEYOND. 3,500

ST JUDE'S CHILDREN'S RESEARCH HOSPITAL

262 DANNY THOMAS PLACE
MEMPHIS,TN38105 		NONE PC TO ADVANCE CURES, AND MEANS OF PREVENTION, FOR PEDIATRIC CATASTROPHIC DISEASES THROUGH RESEARCH AND TREATMENT. 3,000

ST LOUIS ZOO

1 GOVERNMENT DRIVE
SAINT LOUIS,MO63110 		NONE PC TO BE PART OF SUPPORTING AND ENHANCING THE ZOO BY RENOVATIONS, NEW FACILITIES, PROGRAMS, AND CONSERVATION/RESEARCH. 1,000

SWEET CELEBRATIONS

577 CASTLE RIDGE DR
BALLWIN,MO63021 		NONE PC TO ENRICH THE LIVES OF CHILDREN AND TEENS EXPERIENCING HOMELESSNESS BY PROVIDING PERSONALIZED BIRTHDAY CELEBRATIONS. 11,000

TECHNOSERVE

1777 N KENT STREET SUITE 1100
ARLINGTON,VA22209 		NONE PC HELP LIFT OTHERS OUT OF POVERTY 2,500

THE CARTER CENTER

453 JOHN LEWIS FREEDOM PKWY NE
ATLANTA,GA30307 		NONE PC TO PREVENT AND RESOLVE CONFLICTS, ENHANCE FREEDOM AND DEMOCRACY, AND IMPROVE HEALTH 2,400

THE GENTLE BARN

15825 SIERRA HIGHWAY
SANTA CLARITA,CA91390 		NONE PC TO SAVE THE LIVES OF THOUSANDS OF ANIMALS. 500

WORLD WILDLIFE FUND

1250 24TH ST NW
WASHINGTON,DC20037 		NONE PC TO HELP THE ORGANIZATION IN PROTECTING THE FUTURE OF NATURE. 63

GUIDING EYES FOR THE BLIND

611 GRANITE SPRINGS RD
YORKTOWN HEIGHTS,NY10598 		NONE PC PROVIDE GUIDE DOGS TO THOSE WITH VISION LOSS 3,900

ALAQUA ANIMAL REFUGE

914 WHITFIELD RD
FREEPORT,FL32439 		NONE PC TO PROVIDE SHELTER, SAFETY AND SECOND CHANCES TO ANIMALS IN NEED 4,700

FOUR CORNERS EQUINE RESCUE

22 ROAD 3334
AZTEC,NM87410 		NONE PC TO RESCUE HORSES, BURROS AND MULES 1,800

EQUINE VOICES RESCUE

PO BOX 1685
GREEN VALLEY,AZ85622 		NONE PC TO PROVIDE HOMES FOR RESCUED HORSES AND BURROS 1,700

GREENPEACE

1300 EYE ST NW SUITE 1100 EAST
WASHINGTON,DC20005 		NONE PC TO PROTECT THE ENVIRONMENT AND MOTHER NATURE 1,300

HAPPY CAT

PO BOX 688
CORAM,NY11727 		NONE PC TO PROVIDE SUPPORT FOR CATS 500

PAWS FOR PURPLE HEARTS

10201 OLD REDWOOD HWY
PENNGROVE,CA94951 		NONE PC TO PROVIDE SUPPORT ANIMALS FOR INJURED VETERANS 1,000

WESTERN MICHIGAN UNIVERSITY

1903 W MICHIGAN AVE
KALAMAZOO,MI49008 		NONE GOV HIGHER EDUCATION 800

LITTLE LONGEARS DONKEY RESCUE

1079 TURKEY PIT ROAD
NEW OXFORD,PA17350 		NONE PC TO PROVIDE SUPPORT FOR DONKEYS 5,000

CASTLETON RANCH HORSE RESCUE

28581 OLD RANCH DR
VALLEY CENTER,CA92082 		NONE PC TO PROVIDE SUPPORT FOR HORSES 2,900

COVENANT HOUSE

2727 KINGSHIGHWAY BLVD
SAINT LOUIS,MO63113 		NONE PC TO PROVIDE SUPPORT FOR RUNAWAY AND HOMELESS TEENS IN ST. LOUIS AREA 1,000

WORLD ANIMAL PROTECTION

535 EIGHTH AVE 3RD FLOOR
NEW YORK,NY10018 		NONE PC TO PROVIDE SUPPORT FOR ANIMALS 1,500

EQUINE ASSISTED THERAPY

3369 MO-109
WILDWOOD,MO63038 		NONE PC TO PROVIDE SUPPORT FOR HORSE THERAPY 500

PURE

155 BARTRAM MARKET DR
ST JOHNS,FL32259 		NONE PC TO PROVIDE SUPPORT FOR THE NEEDY 48,000

OLD NORTH ST LOUIS CHESS CLUB

3001 RAUSHEN BACH AVE
SAINT LOUIS,MO63107 		NONE PC TO PROVIDE SUPPORT FOR THE GAME OF CHESS 5,000

MO ALLIANCE ANIMAL LEGISTATION

PO BOX 4309
SAINT LOUIS,MO63123 		NONE PC TO PROVIDE SUPPORT FOR LEGISTATION THAT SUPPORTS ANIMALS IN MISSOURI 1,000

THE NATURE CONSERVANCY

4245 N FAIRFAX DR SUITE 100
ARLINGTON,VA22203 		NONE PC TO PROVIDE SUPPORT FOR PROTECTING NATURE 15

BABY RHINO RESCUE

1744 DEERHILL TRAIL
TOPANGA,CA90290 		NONE PC TO PROTECT RHINOS 2,000

ACCION INTERNATIONAL

1101 15TH ST NW SUITE 400
WASHINGTON,DC20005 		NONE PC TO PROVIDE SUPPORT FOR THE NEEDY 1,000

LOST MEADOWS MULE REFUGE

7756 CR 119
CALDWELL,TX77836 		NONE PC TO PROVIDE SUPPORT FOR MULES 3,000

ICCF NONPROFIT HOUSING CORP

415 MLK JR ST SE SUITE 100
GRAND RAPIDS,MI49507 		NONE PC TO SUPPORT COMMUNITY HOUSING NEEDS 1,000

RESERVATION ANIMAL RESCUE

1310 E RIVER VIEW DR
PHOENIX,AZ85034 		NONE PC PROVIDE SUPPORT TO RESCUE STRAY ANIMALS 3,000

ST LOUIS AQUARIUAM

201 S 18TH ST
ST LOUIS,MO63103 		NONE PC PROVIDE SUPPORT FOR THE AQUARIUM 500

GOLDENS WITHOUT BORDERS

11700 W CHARLESTON BLVD 170-420
LAS VEGAS,NV89135 		NONE PC TO PROVIDE SUPPORT FOR ABUSED AND NEGLECTED GOLDEN RETRIEVERS 2,500

PRIDEROCK WILDLIFE REFUGE

PO BOX 1594
TORREL,TX75160 		NONE PC TO PROVIDE SUPPORT FOR RESCUE, REHABILITATION AND CARE OF EXOTIC ANIMALS 1,000

CASEY TO THE RESCUE

6533 BLUE HERON PT
OVID,NY14521 		NONE PC TO PROVIDE SUPPORT TO RESCUE ANIMALS FROM KILL SHELTERS 1,200

MAGICAL CREATURE SANCTUARY

36-576 SPENCER ROAD
LAUPAHOEHOE,HI96764 		NONE PC TO PROVIDE SUPPORT FOR ANIMAL RESCUE SHELTER 3,000

IFAW

290 SUMMER ST
YARMOUTH PORT,MA02675 		NONE PC TO PROVIDE SUPPORT FOR ANIMALS 2,000

ALLEY CAT RESCUE

PO BOX 585
MOUNT RAINIOR,MD20712 		NONE PC TO PROVIDE SUPPORT FOR RESCUED CATS 2,500

MORRIS ANIMAL FOUNDATION

720 S COLORADO BLVD SUITE 174A
DENVER,CO80246 		NONE PC TO PROVIDE SUPPORT FOR ANIMALS 500

ANIMAL PROTECTIVE ASSOCIATION

1705 S HANLEY RD
BRENTWOOD,MO63144 		NONE PC TO PROVIDE SUPPORT FOR ANIMALS 1,000

UNICEF

125 MAIDON LANE
NEW YORK,NY10038 		NONE PC TO PROVIDE SUPPORT FOR CHILDREN IN NEED 3,500

TIGER PRESERVATION

1285 BARING BLVD
MCCURRAIN,NV89434 		NONE PC TO PROVIDE SUPPORT FOR TIGERS 1,000

SAVE A RESCUE

10145 WESTLAKE BLVD
WESTLAKE VILLAGE,CA91361 		NONE PC TO PROVIDE SUPPORT FOR RESCUE ANIMALS 1,000

SECOND CHANCE FOR BLIND DOG

4335 VAN NUYS BLVD 190
SHERMAN OAKS,CA91403 		NONE PC TO PROVIDE SUPPORT FOR BLIND DOGS TO BE ADOPTED 1,000

INTERNATIONAL RESCUE COMMITTEE

122 EAST 42ND ST
NEW YORK,NY10168 		NONE PC TO PROVIDE SUPPORT FOR RESCUED ANIMALS 3,200

FRONT RANGE EQUINE RESCUE

PO BOX 458
OCALA,FL34478 		NONE PC TO PROVIDE SUPPORT FOR RESCUED HORSES 750

PRESBYTERIAN CHILDREN'S HOME

11701 BORMAN DR SUITE 301
ST LOUIS,MO63146 		NONE PC TO PROVIDE SUPPORT FOR CHILDREN 1,200

NATIONAL PARKS CONSERVATION

777 6TH ST NW SUITE 700
WASHINGTON,DC20001 		NONE PC TO PROVIDE SUPPORT FOR NATIONAL PARKS 500

MUTTS WITH A MISSION

2700 CHIRLEY LANDING DR
VIRGINIA BEACH,VA23457 		NONE PC TO PROVIDE SUPPORT TRAINING FOR DOGS FOR VETERANS 800

BLUE STAR SERVICE DOGS

5520 M 36
PINCKEY,MI48169 		NONE PC TO PROVIDE SUPPORT FOR SERVICE DOGS FOR VETERANS 1,000

SMILING DOGS FARMS

6915 S TX-60
WHARTON,TX77488 		NONE PC TO PROVIDE SUPPORT TO SAVE DOGS FROM KILL SHELTERS 1,000

SEMPER K9

1776 SEMPER K9 WAY
CATLETT,VA20119 		NONE PC TO PROVIDE SUPPORT FOR SERVICE ANIMALS FOR VETERANS 1,000

K9 LIFELINE RESCUE

PO BOX 772
GENOA CITY,WI53128 		NONE PC TO SUPPORT RESCUED DOGS 1,500

INTERNATIONAL CONSERVATION CAUCUS

25786 GEORGETOWN STATION
WASHINGTON,DC20027 		NONE PC TO PROVIDE SUPPORT FOR THE CONSERVATION OF NATURAL RESOURCES 1,000

THE HUMANE FARMING ASSOCIATION

36 WOODLAND AVE
SAN REFAL,CA94901 		NONE PC TO HELP FIGHT AGAINST FARM ANIMAL ABUSE 1,000

HAVEN HOUSE

1973 CRAIGSHIRE DR
ST LOUIS,MO63146 		NONE PC TO PROVIDE SHELTER FOR THOSE SUFFERING FROM ABUSE 1,000

FEEDING PETS OF HOMELESS

710 W WASHINGTON ST
CARSON CITY,NV89703 		NONE PC TO PROVIDE FOOD AND SUPPLIES FOR HOMELESS WITH PETS 800

SPEAK UP FOR THE HORSES

5850 HIGHWAY 17N
FALMOUTH,KY41033 		NONE PC TO PROVIDE SUPPORT TO RESCUE, REHOME AND EDUCATION FOR HORSES 1,000

ALLEY CAT ALLIES

7920 NORFOLK AVE SUITE 600
BETHESDA,MD20814 		NONE PC TO PROVIDE SUPPORT TO SAVE CATS 1,000

ELEPHANT AID INTERNATIONAL

PO BOX 283
ATTAPULGUS,GA39815 		NONE PC TO PROVIDE SUPPORT TO PROTECT ELEPHANTS 1,000

RED BELL FOUNDATION

385 BLAKCKWOOD RD
COLUMBUS,NC28722 		NONE PC TO PROVIDE SUPPORT FOR ABUSED AND RESCUED ANIMALS 1,000

BEST FRIENDS ANIMAL SERVICE

5001 ANGEL CANYON ROAD
KANAB,UT84741 		NONE PC TO PROVIDE SUPPORT TO ANIMALS FOR HOMELESS 1,200

JAMES SMITHSON SOCIETY

600 MARYLAND AVE SW
WASHINGTON,DC20024 		NONE PC TO PROVIDE SUPPORT FOR THE MUSEUM 2,250

PILOTS TO THE RESCUE

931 MANHATTAN AVE SUITE 3
BROOKLYN,NY11222 		NONE PC TO PROVIDE SUPPORT TO TRANSPORT DOMESTIC AND ENDANGERED ANIMALS AT RISK 1,000

NATIONAL GREYHOUND FOUNDATION

4420 S WANDERING PATH
HOMOSASSA,FL34448 		NONE PC TO PROVIDE SUPPORT TO RESCUE, ADOPT AND EDUCATE PEOPLE ON GREYHOUNDS 800

DREAM CHASER HORSE RESCUE

6340 KINCHELOE DR
FALCON,MO65470 		NONE PC TO PROVIDE SUPPORT FOR RESCUED HORSES 500

EXOTIC ANIMAL RESCUE

PO BOX 68477
INDIANOPOLIS,IN46268 		NONE PC TO PROVIDE SUPPORT FOR RESCUE AND CARE OF EXOTIC ANIMALS 500

TURNING POINTE DONKEY RESCUE

216 N MAECH RD
DANSVILLE,MI48819 		NONE PC TO PROVIDE SUPPORT TO RESCUED DONKEYS 1,000

ANIMAL ANGELS

PO BOX 1056
WESTMINISTER,MD21158 		NONE PC TO PROVIDE SUPPORT TO PROTECT ANIMALS 500

FNCA

1201 15TH ST NW 8TH FLOOR
WASHINGTON,DC20005 		NONE PC TO PROVIDE SUPPORT TO THOSE IN NEED 1,000

ANIMAL RECOVERY MISSION

PO BOX 881805 PORT
ST LUCIA,FL34988 		NONE PC TO PROVIDE SUPPORT FOR ANIMALS 1,350

ARABIAN RESCUE MISSION

221 BLOWTOWN ROAD
LEITCHFIELD,KY42754 		NONE PC TO PROVIDE SUPPORT TO ABUSED HORSES 800

REDWINGS HORSE SANCTUARY

6875 UNION ROAD
PASO ROBLES,CA93446 		NONE PC TO PROVIDE SUPPORT FOR RESCUED HORSES 1,000

MIDTOWN COMMUNITY SERVICE

1202 S BOYLE AVE
ST LOUIS,MO63110 		NONE PC TO PROVIDE SUPPORT FOR THE NEEDY IN THE COMMINUITY 1,000

NORTHEAST ANIMAL SHELTER

347 HIGHLAND AVE
SALEM,MA01970 		NONE PC TO PROVIDE SUPPORT FOR ANIMALS 500

AARP FOUNDATION

PO BOX 93207
LONG BEACH,CA90809 		NONE PC TO PROVIDE SUPPORT TO SENIORS IN NEED 500

TURTLE ISLAND CORP

2041 STARFIRE DR NE
ATLANTA,GA30345 		NONE PC TO PROVIDE SUPPORT TO PROTECT TURTLES 250

WOUNDED PAW PROJECT

12644 CHAPEL RD 193
CLIFTON,VA20124 		NONE PC TO PROVIDE SUPPORT FOR RESCUED ANIMALS TO BE SUPPORT ANIMALS FOR VETERANS 250

OPERATION FOOD SEARCH

1644 LOTSIE BLVD
ST LOUIS,MO63132 		NONE PC TO PROVIDE SUPPORT FOR FOOD FOR THE NEEDY 500

NATIONAL WWII MUSEUM

945 MAGAZINE ST
NEW ORLEANS,LA70130 		NONE PC TO PROVIDE SUPPORT IN PERSERVING THE NATIONAL WWII MUSEUM 200

THE USO

PO BOX 96860
WASHINGTON,DC20077 		NONE PC TO PROVIDE SUPPORT FOR VETERANS 200

ST JOSEPH'S INDIAN SCHOOL LAKOTA

1301 N MAIN ST
CHAMBERLAIN,SD57325 		NONE PC TO PROVIDE EDUCATION 50

AMERICAN LUNG ASSOCIATION

8400 W 110TH ST 130
OVERLAND PARK,KS66210 		NONE PC TO PROVIDE SUPPORT FOR LUNG HEALTH 100
Total .................................right arrow 3a 205,906
bApproved for future payment
Total ................................. right arrow 3b 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 12
Part XV-A
Analysis of Income-Producing Activities
Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
Related or exempt
function income
(See instructions.)
1Program service revenue: (a)
Business code 		(b)
Amount 		(c)
Exclusion code 		(d)
Amount
a
b
c
d
e
f
gFees and contracts from government agencies          
2 Membership dues and assessments ....          
3 Interest on savings and temporary cash
investments ........... 		    14 125  
4 Dividends and interest from securities ....     14 24,287  
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....          
6 Net rental income or (loss) from personal property          
7 Other investment income .....          
8 Gain or (loss) from sales of assets other than
inventory ............ 		    18 54,019  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue: a
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 0 78,431 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
78,431
(See worksheet in line 13 instructions to verify calculations.)
Part XV-B
Relationship of Activities to the Accomplishment of Exempt Purposes
Line No.
DownArrow 		Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to
the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
instructions.)
Form 990-PF (2023)
Form 990-PF (2023)
Page 13
Part XVI
Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
1
Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
Yes
No
a
Transfers from the reporting foundation to a noncharitable exempt organization of:
(1) Cash...................................
1a(1)
 
No
(2) Other assets.................................
1a(2)
 
No
b
Other transactions:
(1) Sales of assets to a noncharitable exempt organization....................
1b(1)
 
No
(2) Purchases of assets from a noncharitable exempt organization..................
1b(2)
 
No
(3) Rental of facilities, equipment, or other assets.......................
1b(3)
 
No
(4) Reimbursement arrangements...........................
1b(4)
 
No
(5) Loans or loan guarantees.............................
1b(5)
 
No
(6) Performance of services or membership or fundraising solicitations................
1b(6)
 
No
c
Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
1c
 
No
d
If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
(a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
2a
Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
b
If "Yes," complete the following schedule.

(a) Name of organization (b) Type of organization (c) Description of relationship
Sign Here
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Form 990-PF (2023)
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Form 990PF - Special Condition Description:
Special Condition Description
Schedule B
(Form 990)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2023
Name of the organization
SURENDRA AND KAREN GUPTA ARC FOUNDATION
 
Employer identification number

43-1889980
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ






Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......... Arrow Bullet $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (2023)
Schedule B (Form 990) (2023) Page 2
Name of organization
SURENDRA AND KAREN GUPTA ARC FOUNDATION
  		Employer identification number
43-1889980
Part I
Contributors
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
1
SURENDRA AND KAREN GUPTA
15 MUIRFIELD LANE
 
SAINT LOUIS, MO63141

$ 953,550


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)
Schedule B (Form 990) (2023)
Page 3
Name of organization
SURENDRA AND KAREN GUPTA ARC FOUNDATION
  		Employer identification number

43-1889980
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
1
 5,000 SHARES OF APPLE INC. $ 953,550  
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
Schedule B (Form 990) (2023)
Schedule B (Form 990) (2023)
Page 4
Name of organization
SURENDRA AND KAREN GUPTA ARC FOUNDATION
  		Employer identification number

43-1889980
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (2023)
Additional Data


Software ID:  
Software Version:  

TY 2023 InvestmentsCorpStockSchedule
Name:
SURENDRA AND KAREN GUPTA ARC FOUNDATION
EIN:
43-1889980
Name of Stock End of Year Book Value End of Year Fair Market Value
GE HEALTHCARE TECHNOLOGIES INCE 3,170 3,170
GENERAL ELECTRIC STOCK / CALL OPTION 15,954 15,954
FORD MOTOR COMPANY STOCK / CALL OPTION 109,710 109,710
CONOCO PHILLIPS STOCK / CALL OPTION 114,365 114,365
APPLE INC 1,617,232 1,617,232

TY 2023 OtherExpensesSchedule
Name:
SURENDRA AND KAREN GUPTA ARC FOUNDATION
EIN:
43-1889980
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
BANK CHARGE 59 59 0 0


TY 2023 OtherIncreasesSchedule
Name:
SURENDRA AND KAREN GUPTA ARC FOUNDATION
EIN:
43-1889980
Description Amount
ADJUST BOOK VALUE TO MARKET VALUE 308,105


TY 2023 OtherLiabilitiesSchedule
Name:
SURENDRA AND KAREN GUPTA ARC FOUNDATION
EIN:
43-1889980
Description Beginning of Year - Book Value End of Year - Book Value
DUE TO ARC 1,879 1,879


TY 2023 TaxesSchedule
Name:
SURENDRA AND KAREN GUPTA ARC FOUNDATION
EIN:
43-1889980
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
EXCISE TAX PAYMENT 2,000 0 0 0