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
BP LESTER & REGINA JOHN FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address)3439 NE SANDY BLVD 258
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
PORTLAND, OR97232
A Employer identification number

23-7110263
B Telephone number (see instructions)

(503) 223-4590
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$41,605,772J 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)  
2 Check right arrow.............
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities... 927,055 363,049  
5a Gross rents............ 340,237 340,237  
b Net rental income or (loss) 310,810
6a Net gain or (loss) from sale of assets not on line 10 -334,748
b Gross sales price for all assets on line 6a 7,674,831
7 Capital gain net income (from Part IV, line 2)... 0
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)....... Click to see attachment
List of Attached Documents:
// Content
1,032 0  
12 Total. Add lines 1 through 11........ 933,576 703,286  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 187,101 93,550   93,551
14 Other employee salaries and wages......        
15 Pension plans, employee benefits....... 42,241 21,121   21,120
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
798 399   399
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
15,246 7,623   7,623
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
72,752 72,752   0
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
25,000 0   0
19 Depreciation (attach schedule) and depletion... Click to see attachment
List of Attached Documents:
// Content
39,483 29,427  
20 Occupancy.............. 11,694 5,847   5,847
21 Travel, conferences, and meetings....... 1,552 776   776
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
73,618 57,480   16,138
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 469,485 288,975   145,454
25 Contributions, gifts, grants paid....... 1,804,135 1,804,135
26 Total expenses and disbursements. Add lines 24 and 25 2,273,620 288,975   1,949,589
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -1,340,044
b Net investment income (if negative, enter -0-) 414,311
c Adjusted net income (if negative, enter -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............. 212,788 243,381 243,381
2 Savings and temporary cash investments......... 1,045,338 31,663 31,663
3 Accounts receivable right arrow94
Less: allowance for doubtful accounts right arrow     94 94
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 arrow112,284
Less: allowance for doubtful accounts right arrow0 112,284 112,284 112,284
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule) 14,871,996 Click to see attachment
List of Attached Documents:
// Content
13,311,481 		11,563,732
b Investments—corporate stock (attach schedule)....... 4,339,573 Click to see attachment
List of Attached Documents:
// Content
7,482,486 		10,420,179
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis right arrow3,912,086
Less: accumulated depreciation (attach schedule) right arrow345,444 3,559,247 Click to see attachment
List of Attached Documents:
// Content
3,566,642 		4,824,008
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 10,137,048 Click to see attachment
List of Attached Documents:
// Content
8,211,381 		12,432,849
14 Land, buildings, and equipment: basis right arrow52,656
Less: accumulated depreciation (attach schedule) right arrow35,885 26,827 Click to see attachment
List of Attached Documents:
// Content
16,771 		16,771
15 Other assets (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
1,472,345 		Click to see attachment
List of Attached Documents:
// Content
1,472,345 		Click to see attachment
List of Attached Documents:
// Content
1,960,811
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 35,777,446 34,448,528 41,605,772
Liabilities 17 Accounts payable and accrued expenses.......... 3,700 14,826
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)    
23 Total liabilities (add lines 17 through 22)......... 3,700 14,826
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........ 0 0
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds 35,773,746 34,433,702
29 Total net assets or fund balances (see instructions)..... 35,773,746 34,433,702
30 Total liabilities and net assets/fund balances (see instructions). 35,777,446 34,448,528
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
35,773,746
2
Enter amount from Part I, line 27a .....................
2
-1,340,044
3
Other increases not included in line 2 (itemize) right arrow
3
0
4
Add lines 1, 2, and 3 ..........................
4
34,433,702
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
34,433,702
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 P    
b CAPITAL GAINS FROM SECURITIES P    
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 7,674,831   8,384,379 -709,548
b       374,800
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       -709,548
b       374,800
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 -334,748
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 5,759
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 5,759
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 5,759
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 60,924
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 60,924
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 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 55,165
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow55,165 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 arrowOR
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 arrowN/A
14
The books are in care ofright arrowMELISSA J HARTNELL Telephone no.right arrow (503) 223-4590

Located atright arrow3439 NE SANDY BLVD 258PORTLANDOR ZIP+4right arrow97232
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)
Yes
 
(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
 
No
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
MARY E GRAVES DIRECTOR
1.00 		0 0 0
3439 NE SANDY BLVD SUITE 258
PORTLAND,OR97232
SR JOAN HANSEN SNJM DIRECTOR
1.00 		0 0 0
3439 NE SANDY BLVD SUITE 258
PORTLAND,OR97232
SUZANN BARICEVIC MURPHY DIRECTOR
1.00 		0 0 0
3439 NE SANDY BLVD SUITE 258
PORTLAND,OR97232
MELISSA HARTNELL PRESIDENT/SECRETARY
40.00 		187,101 28,932 0
3439 NE SANDY BLVD SUITE 258
PORTLAND,OR97232
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
LPL FINANCIAL INVESTMENT MANAGEMENT 67,485
4707 EXECUTIVE DRIVE
SAN DIEGO,CA921213091
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
29,963,222
b
Average of monthly cash balances.......................
1b
853,346
c
Fair market value of all other assets (see instructions)................
1c
6,714,869
d
Total (add lines 1a, b, and c).........................
1d
37,531,437
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
37,531,437
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
562,972
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
36,968,465
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
1,848,423
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
1,848,423
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
5,759
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
5,759
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
1,842,664
4
Recoveries of amounts treated as qualifying distributions................
4
1,032
5
Add lines 3 and 4............................
5
1,843,696
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
1,843,696
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
1,949,589
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
1,949,589
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 1,843,696
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only....... 1,689,872
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2022:
a From 2018......  
b From 2019......  
c From 2020......  
d From 2021......  
e From 2022......  
f Total of lines 3a through e ........ 0
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 1,949,589
a Applied to 2022, but not more than line 2a 1,689,872
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..... 259,717
e Remaining amount distributed out of corpus 0
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 0
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 .......... 		1,583,979
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) ... 		0
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		0
10 Analysis of line 9:
a Excess from 2019....  
b Excess from 2020....  
c Excess from 2021....  
d Excess from 2022....  
e Excess from 2023....  
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).)
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 email address of the person to whom applications should be addressed:
bThe form in which applications should be submitted and information and materials they should include:
cAny submission deadlines:
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
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

ALASKA RADIO MISSION - KNOM

PO BOX 988
NOME,AK99762 		  PC GENERAL OPERATING SUPPORT 4,000

ALL SAINTS PARISH

3847 NE GLISAN STREET
PORTLAND,OR97232 		  PC GENERAL OPERATING SUPPORT 105,000

ALL SAINTS SCHOOL

601 NE 39TH AVENUE
PORTLAND,OR97232 		  PC GENERAL OPERATING SUPPORT 18,200

ALS ASSOCIATION OF OREGON & SW WASHINGTON

825 NE MULTNOMAH STREET SUITE 940
PORTLAND,OR97232 		  PC GENERAL OPERATING SUPPORT 2,500

AMERICAN RED CROSS

OREGON TRAIL CHAPTER PO BOX 4125
PORTLAND,OR97208 		  PC GENERAL OPERATING SUPPORT 10,000

APOSTOLIC LIFE COMMUNITY OF PRIESTS

2926 NORTH WILLIAMS AVENUE
PORTLAND,OR97227 		  PC GENERAL OPERATING SUPPORT 5,000

BIG BROTHERS BIG SISTERS COLUMBIA NW

6443 SW BEAVERTON HILLSDALE HWY
SUITE 200
PORTLAND,OR97221 		  PC GENERAL OPERATING SUPPORT 2,000

BLANCHET HOUSE OF HOSPITALITY

PO BOX 4145-F
PORTLAND,OR97208 		  PC GENERAL OPERATING SUPPORT 25,000

CASA FOR CHILDREN INC

1401 NE 68TH AVENUE
PORTLAND,OR97213 		  PC GENERAL OPERATING SUPPORT 5,000

CASA FRANCISCANA OUTREACH

PO BOX 15576
SCOTTSDALE,AZ85267 		  PC GENERAL OPERATING SUPPORT 5,000

CATHOLIC CHARITIES

2740 SE POWELL BLVD
PORTLAND,OR97202 		  PC GENERAL OPERATING SUPPORT 50,000

CATHOLIC YOUTH ORGANIZATIONCAMP HOWARD

825 NE 20TH AVENUE SUITE 120
PORTLAND,OR97232 		  PC GENERAL OPERATING SUPPORT 15,000

CENTRAL CATHOLIC HIGH SCHOOL

2401 SE STARK STREET
PORTLAND,OR97214 		  PC GENERAL OPERATING SUPPORT 92,060

CENTRAL CITY CONCERN

232 NW 6TH AVENUE
PORTLAND,OR97209 		  PC GENERAL OPERATING SUPPORT 5,000

CHILDREN'S CANCER ASSOCIATION

1200 NW NAITO PKWY STE 140
PORTLAND,OR97209 		  PC GENERAL OPERATING SUPPORT 10,000

COMMUNITY WAREHOUSE

3969 NE MLK JR BLVD
PORTLAND,OR97212 		  PC GENERAL OPERATING SUPPORT 40,000

DE LA SALLE NORTH CATHOLIC HIGH SCHOOL

4300 NE KILLINGSWORTH STREET
PORTLAND,OR97218 		  PC GENERAL OPERATING SUPPORT 51,500

EDISON HIGH SCHOOL

9020 SW BEAVERTON HILLSDALE HWY
PORTLAND,OR97225 		  PC GENERAL OPERATING SUPPORT 10,000

GEARHART VOLUNTEER FIRE DEPARTMENT

670 PACIFIC WAY
GEARHART,OR97138 		  PC GENERAL OPERATING SUPPORT 4,000

GONZAGA UNIVERSITY

PO BOX 3463
SPOKANE,WA992203463 		  PC GENERAL OPERATING SUPPORT 40,000

GRACE BIBLE CHURCH MAUI

635 S HINA AVENUE
KAHULUI,HI96732 		  PC GENERAL OPERATING SUPPORT 25,000

HOLY CROSS SCHOOL

5202 N BOWDOIN
PORTLAND,OR97203 		  PC GENERAL OPERATING SUPPORT 81,500

HOLY FAMILY SCHOOL

7425 SE CESAR CHAVEZ BLVD
PORTLAND,OR97202 		  PC GENERAL OPERATING SUPPORT 30,000

HOLY REDEEMER CATHOLIC SCHOOL

127 N ROSA PARKS WAY
PORTLAND,OR972172098 		  PC GENERAL OPERATING SUPPORT 11,000

IRCO

10301 NE GLISAN STREET
PORTLAND,OR97220 		  PC GENERAL OPERATING SUPPORT 5,000

JANUS YOUTH PROGRAMS

707 NE COUCH
PORTLAND,OR97232 		  PC GENERAL OPERATING SUPPORT 5,000

JESUIT VOLUNTEER CORPS NORTHWEST

PO BOX 3928
PORTLAND,OR972083928 		  PC GENERAL OPERATING SUPPORT 2,500

L'ARCHE PORTLAND

435 SE 85TH AVENUE
PORTLAND,OR97216 		  PC GENERAL OPERATING SUPPORT 4,000

LA SALLE CATHOLIC COLLEGE PREPARATORY

11999 SE FULLER ROAD
MILWAUKIE,OR97222 		  PC GENERAL OPERATING SUPPORT 50,000

LEWIS & CLARK COLLEGE

615 S PALATINE HILL ROAD
PORTLAND,OR97219 		  PC GENERAL OPERATING SUPPORT 12,000

MAYBELLE CENTER FOR COMMUNITY

121 NW 6TH AVENUE
PORTLAND,OR972093614 		  PC GENERAL OPERATING SUPPORT 15,000

MEALS ON WHEELS PEOPLE

7710 SW 31ST AVENUE
PORTLAND,OR97219 		  PC GENERAL OPERATING SUPPORT 15,000

MOTHER & CHILD EDUCATION CENTER

1515 NE 41ST AVENUE
PORTLAND,OR97323 		  PC GENERAL OPERATING SUPPORT 10,000

NAMI MULTNOMAH

524 NE 52ND AVENUE
PORTLAND,OR972133047 		  PC GENERAL OPERATING SUPPORT 2,500

NEW NARRATIVE

8915 SW CENTER STREET
TIGARD,OR97223 		  PC GENERAL OPERATING SUPPORT 7,270

NORTHWEST CATHOLIC COUNSELING CENTER

8383 NE SANDY BLVD SUITE 205
PORTLAND,OR972204967 		  PC GENERAL OPERATING SUPPORT 15,000

NORTHWEST CHILDREN'S OUTREACH

PO BOX 1604
LAKE OSWEGO,OR97035 		  PC GENERAL OPERATING SUPPORT 50,000

NORTHWEST FAMILY SERVICES

4805 NE GLISAN
PORTLAND,OR97213 		  PC GENERAL OPERATING SUPPORT 5,000

NORTHWEST PILOT PROJECT INC

1430 SW BROADWAY SUITE 200
PORTLAND,OR97201 		  PC GENERAL OPERATING SUPPORT 25,000

NW ASSOCIATION FOR BLIND ATHLETES

PO BOX 65265
VANCOUVER,WA98665 		  PC GENERAL OPERATING SUPPORT 2,000

OREGON FOOD BANK

PO BOX 55370
PORTLAND,OR97238 		  PC GENERAL OPERATING SUPPORT 25,000

OUR LADY OF LOURDES SCHOOL

4701 NW FRANKLIN STREET
VANCOUVER,WA98663 		  PC GENERAL OPERATING SUPPORT 15,000

PARKER BOUNDS JOHNSON FOUNDATION

PO BOX 1989
LAKE OSWEGO,OR97035 		  PC GENERAL OPERATING SUPPORT 23,855

PHAME ACADEMY OF FINE ARTS

1631 NE BROADWAY SUITE 134
PORTLAND,OR97232 		  PC GENERAL OPERATING SUPPORT 15,000

PORTLAND PLAYHOUSE

602 NE PRESCOTT STREET
PORTLAND,OR97211 		  PC GENERAL OPERATING SUPPORT 2,500

PORTLAND RESCUE MISSION

PO BOX 3713
PORTLAND,OR972083713 		  PC GENERAL OPERATING SUPPORT 25,000

PORTLAND STATE UNIVERSITY

PO BOX 851
PORTLAND,OR97207 		  PC GENERAL OPERATING SUPPORT 5,000

PROJECT LEMONADE

PO BOX 96144
PORTLAND,OR97296 		  PC GENERAL OPERATING SUPPORT 77,500

RAPHAEL HOUSE

4110 SE HAWTHORNE SUITE 503
PORTLAND,OR97214 		  PC GENERAL OPERATING SUPPORT 10,000

REGIS ST MARY CATHOLIC SCHOOL

550 WEST REGIS STREET
STAYTON,OR97383 		  PC GENERAL OPERATING SUPPORT 20,000

ROSE HAVEN

PO BOX 10405
PORTLAND,OR97296 		  PC GENERAL OPERATING SUPPORT 35,000

SANDY COMMUNITY ACTION CENTER

PO BOX 11
SANDY,OR97055 		  PC GENERAL OPERATING SUPPORT 7,000

SANTA CLARA UNIVERSITY

500 EL CAMINO REAL
SANTA CLARA,CA95053 		  PC GENERAL OPERATING SUPPORT 50,000

SERENITY LANE HEALTH SERVICES

PO BOX 8549
COBURG,OR97408 		  PC GENERAL OPERATING SUPPORT 25,000

SISTERS OF THE HOLY NAMES

PO BOX 411
MARYLHURST,OR970360411 		  PC GENERAL OPERATING SUPPORT 15,000

SOCIETY OF ST VINCENT DE PAUL - PORTLAND COUNCIL

PO BOX 42157
PORTLAND,OR972420157 		  PC GENERAL OPERATING SUPPORT 75,000

SOUTH JORDAN COMMUNITY CHURCH

10118 S REDWOOD ROAD SUITE E
SOUTH JORDAN,UT84095 		  PC GENERAL OPERATING SUPPORT 3,000

ST AGATHA SCHOOL

7960 SE 15TH
PORTLAND,OR97202 		  PC GENERAL OPERATING SUPPORT 17,500

ST ANDRE BESSETTE CATHOLIC CHURCH

601 W BURNSIDE STREET
PORTLAND,OR97209 		  PC GENERAL OPERATING SUPPORT 5,000

ST ANDREW NATIVITY SCHOOL

PO BOX 111227
PORTLAND,OR97211 		  PC GENERAL OPERATING SUPPORT 76,500

ST ANTHONY OF PADUA CATHOLIC CHURCH

3720 SE 79TH AVENUE
PORTLAND,OR97206 		  PC GENERAL OPERATING SUPPORT 5,000

ST IGNATIUS SCHOOL

3330 SE 43RD AVENUE
PORTLAND,OR97206 		  PC GENERAL OPERATING SUPPORT 15,000

ST JOHN THE APOSTLE SCHOOL

516 FIFTH STREET
OREGON CITY,OR97045 		  PC GENERAL OPERATING SUPPORT 20,000

ST LUKE CATHOLIC SCHOOL

529 HARRISON STREET
WOODBURN,OR97071 		  PC GENERAL OPERATING SUPPORT 10,000

ST MARY'S ACADEMY

1615 SW 5TH AVENUE
PORTLAND,OR97201 		  PC GENERAL OPERATING SUPPORT 150,250

ST MATTHEW CATHOLIC SCHOOL

221 SE WALNUT STREET
HILLSBORO,OR97123 		  PC GENERAL OPERATING SUPPORT 10,000

ST THERESE CATHOLIC SCHOOL

1260 NE 132ND AVENUE
PORTLAND,OR97230 		  PC GENERAL OPERATING SUPPORT 12,000

ST VINCENT DE PAUL DUAL LANGUAGE IMMERSION SCHOOL

1015 COLUMBIA STREET NE
SALEM,OR97301 		  PC GENERAL OPERATING SUPPORT 10,000

STORE TO DOOR

7730 SW 31ST AVENUE
PORTLAND,OR97219 		  PC GENERAL OPERATING SUPPORT 20,000

TARAHUMARA CHILDREN'S HOSPITAL

14009 SE MATILDA DRIVE
MILWAUKIE,OR97267 		  PC GENERAL OPERATING SUPPORT 20,000

TEXAS CHRISTIAN UNIVERSITY

2800 S UNIVERSITY DRIVE
FORT WORTH,TX76129 		  PC GENERAL OPERATING SUPPORT 23,000

THE HAITIAN PROJECT INC

PO BOX 6891
PROVIDENCE,RI02940 		  PC GENERAL OPERATING SUPPORT 5,000

THE MARIPOSA DR FOUNDATION

421 N AURORA STREET
ITHACA,NY14850 		  PC GENERAL OPERATING SUPPORT 30,000

TRANSITION PROJECTS INC

665 NW HOYT STREET
PORTLAND,OR97209 		  PC GENERAL OPERATING SUPPORT 5,000

UNION GOSPEL MISSION

3 NW THIRD AVENUE
PORTLAND,OR97209 		  PC GENERAL OPERATING SUPPORT 5,000

VALLEY CATHOLIC HIGH SCHOOL

4275 SW 148TH AVENUE
BEAVERTON,OR97078 		  PC GENERAL OPERATING SUPPORT 21,000

VISITATION CATHOLIC SCHOOL

4189 NW VISITATION ROAD
FOREST GROVE,OR97116 		  PC GENERAL OPERATING SUPPORT 10,000

WHEEL TO WALK FOUNDATION

PO BOX 20146
PORTLAND,OR97294 		  PC GENERAL OPERATING SUPPORT 5,000

WHITTIER COLLEGE

13406 E PHILADELPHIA STREET
WHITTIER,CA90608 		  PC GENERAL OPERATING SUPPORT 23,000

YOUTH EMPOWERMENT PROJECT PNW

2306 NE GLISAN STREET SUITE 200
PORTLAND,OR97232 		  PC GENERAL OPERATING SUPPORT 5,000
Total .................................right arrow 3a 1,804,135
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 ........... 		         
4 Dividends and interest from securities ....     14 927,055  
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....     16 310,810  
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 -334,748  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
aRECOVERY OF PRIOR YEAR GRANTS 		    01 1,032  
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 0 904,149 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
904,149
(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
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
right arrow right arrow
May the IRS discuss this return
with the preparer shown below?
See instructions.
Signature of officer or trustee Date Title
Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date Check if self-
employed right arrow		 PTIN
Firm's name SmallBullet
 Firm's EIN SmallBullet
Firm's address SmallBullet


 Phone no.
Form 990-PF (2023)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description

TY 2023 AccountingFeesSchedule
Name:
BP LESTER & REGINA JOHN FOUNDATION
EIN:
23-7110263
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
GARY MCGEE & CO. LLP 8,241 4,120   4,121
KCL CONSULTING NW, INC. 7,005 3,503   3,502

Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

TY 2023 DepreciationSchedule
Name:
BP LESTER & REGINA JOHN FOUNDATION
EIN:
23-7110263
Description of Property Date Acquired Cost or Other Basis Prior Years' Depreciation Computation Method Rate /
Life (# of years)		 Current Year's Depreciation Expense Net Investment Income Adjusted Net Income Cost of Goods Sold Not Included
COMPUTER 2009-11-23 430 417 SL 5.000000000000 0 0    
LAND 1999-10-01 371,855   L   0 0    
ELECTRICAL 1999-10-01 33,130 20,871 SL 39.000000000000 849 849    
HEATING AND AIR CONDITIONING 1999-10-01 36,763 23,183 SL 39.000000000000 943 943    
PAVING 1999-10-01 13,252 11,532 SL 15.000000000000 0 0    
LAND 1999-10-01 70,345   L   0 0    
BUILDING 1999-10-01 239,049 150,671 SL 39.000000000000 6,129 6,129    
ROOF 1999-10-01 14,285 8,998 SL 39.000000000000 366 366    
LEASEHOLD IMPROVEMENTS 1999-10-01 64,882 40,907 SL 39.000000000000 1,664 1,664    
COMPUTER 1999-10-01 8,555 8,108 SL 5.000000000000 0 0    
SOFTWARE 1999-10-01 2,884 2,884 SL 3.000000000000 0 0    
LAND 2011-10-01 1,818,202   L   0 0    
LAND 2012-02-28 720,000   L   0 0    
ROOF 2016-03-18 21,465 3,713 SL 39.000000000000 550 550    
COMPUTER - MACBOOK 2017-08-29 1,948 1,948 SL 5.000000000000 0 0    
VEHICLE - CAMRY 2020-08-19 50,278 23,464 SL 5.000000000000 10,056 0    
IMPROVEMENTS 2017-06-26 3,599 506 SL 39.000000000000 92 92    
2018 IMPROVEMENTS 2018-12-26 91,939 9,526 SL 39.000000000000 2,357 2,357    
IMPROVEMENTS - SIDING/TRIM 2001-10-07 68,167 6,992 SL 39.000000000000 1,748 1,748    
SIDEWALK AND CURB IMPROVEMENTS 2019-04-05 6,291 597 SL 39.000000000000 161 161    
2020 IMPROVEMENTS 2020-05-15 76,045 5,119 SL 39.000000000000 1,950 1,950    
FURNITURE AND FIXTURES 2020-05-15 55,678 19,863 SL 7.000000000000 7,954 7,954    
2022 IMPROVEMENTS 2022-05-15 158,938 2,547 SL 39.000000000000 4,075 4,075    
2023 IMPROVEMENTS 2023-05-15 36,762   SL 39.000000000000 589 589    

TY 2023 InvestmentsCorpStockSchedule
Name:
BP LESTER & REGINA JOHN FOUNDATION
EIN:
23-7110263
Name of Stock End of Year Book Value End of Year Fair Market Value
ABBVIE INC 59,196 92,982
ADOBE INC 71,424 104,405
ADVANCED MICRO DEVICES INC 93,476 117,928
ADVISORS ASSET MGT PORTFOLIOS 921,995 1,024,917
ALASKA AIR GROUP 27,253 27,349
ALBEMARLE CORP 38,343 43,344
ALPHABET INC CL C 121,137 287,497
AMAZON COM INC 282,463 364,656
AMERICAN TOWER CORP 91,199 86,352
AMERICAN WATER WORKS CO INC 25,896 27,322
APPLE INC 75,555 269,542
APPLE INC 93,920 770,120
BLACKSTONE INC 58,329 91,644
BOEING CO 89,607 130,330
BOOKING HOLDINGS INC 73,140 106,417
BROADCOM INC 215,945 279,063
CACTUS INC CL A 25,284 22,700
CARDLYTICS INC 137,229 87,495
CARVANA COMPANY CL A 17,720 21,176
COCA-COLA EUROPACIFIC PARTNERS PLC 16,061 20,022
DECKERS OUTDOOR CORP 83,096 100,265
DEERE & CO. 151,081 159,948
DEVON ENERGY CORP 43,845 38,505
DUTCH BROS INC CL A 212,599 183,686
ELI LILLY & CO. 146,718 233,168
FEDEX CORP 50,416 50,594
FIRST TRUST PORTFOLIOS 1,810,007 1,902,957
FREEPORT MCMORAN INC 52,101 63,855
HALOZYME THERAPEUTICS INC 38,754 36,960
HOME DEPOT INC 60,315 103,965
KLA CORP 81,098 151,138
KNIFE RIVER HOLDINGS INC 66,992 99,270
MARRIOTT INTL INC NEW CL A 35,841 56,378
MASTERCARD INC CL A 44,539 132,218
META PLATFORMS INC CL A 221,089 513,242
MGM RESORTS INTL 161,710 209,996
MICROCHIP TECHNOLOGY INC 28,352 31,563
MICROSOFT CORP 115,120 206,822
MICROSTRATEGY INC CL A NEW 146,910 261,491
MOLINA HEALTHCARE INC 34,647 87,798
MOTOROLA SOLUTIONS INC 57,017 109,582
NIKE INC CL B 68,361 70,571
NVIDIA CORP 81,713 198,088
ORACLE CORP 20,316 21,086
PALANTIR TECHNOLOGIES INC 61,256 60,095
PEPSICO INC 34,642 50,952
PIONEER NATURAL RESOURCES CO 171,329 168,660
REALTY INCOME CORP 28,961 24,978
RTX CORP 74,929 75,726
SERVICENOW INC 24,162 24,727
SHOPIFY INC CL A 51,060 93,480
SIMON PROPERTY GROUP INC NEW 63,503 78,452
T-MOBILE US INC 91,079 105,818
TESLA INC 177,545 298,176
TRADE DESK INC 58,517 68,362
US BANCORP 80,514 77,904
ULTA BEAUTY INC 39,373 48,999
UNITED PARCEL SERVICE 119,079 110,061
VISA INC CLASS A 58,728 135,382

TY 2023 InvestmentsGovtObligationsSch
Name:
BP LESTER & REGINA JOHN FOUNDATION
EIN:
23-7110263
US Government Securities - End of Year Book Value:

0
US Government Securities - End of Year Fair Market Value:

0
State & Local Government Securities - End of Year Book Value:


13,311,481
State & Local Government Securities - End of Year Fair Market Value:


11,563,732


TY 2023 InvestmentsLandSchedule2
Name:
BP LESTER & REGINA JOHN FOUNDATION
EIN:
23-7110263
Category/ Item Cost/Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
LAND 371,855 0 371,855  
ELECTRICAL 33,130 21,720 11,410  
HEATING AND AIR CONDITIONING 36,763 24,126 12,637  
PAVING 13,252 11,532 1,720  
LAND 70,345 0 70,345  
BUILDING 239,049 156,800 82,249  
ROOF 14,285 9,364 4,921  
LEASEHOLD IMPROVEMENTS 64,882 42,571 22,311  
COMPUTER 8,555 8,108 447  
SOFTWARE 2,884 2,884 0  
LAND 1,818,202 0 1,818,202  
LAND 720,000 0 720,000  
ROOF 21,465 4,263 17,202  
IMPROVEMENTS 3,599 598 3,001  
2018 IMPROVEMENTS 91,939 11,883 80,056  
IMPROVEMENTS - SIDING/TRIM 68,167 8,740 59,427  
SIDEWALK AND CURB IMPROVEMENTS 6,291 758 5,533  
2020 IMPROVEMENTS 76,045 7,069 68,976  
FURNITURE AND FIXTURES 55,678 27,817 27,861  
2022 IMPROVEMENTS 158,938 6,622 152,316  
2023 IMPROVEMENTS 36,762 589 36,173  

TY 2023 InvestmentsOtherSchedule2
Name:
BP LESTER & REGINA JOHN FOUNDATION
EIN:
23-7110263
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
AMER BALANCED FD CL A AT COST 509,173 631,035
AMER MUTUAL FD INC A AT COST 1,288,678 2,280,772
CAPITAL WORLD GROWTH & INCOME AT COST 432,864 722,954
FIRST TRUST DOW JONES INTERNET INDEX ETF AT COST 210,784 242,515
FIRST TRUST INTERMEDIATE DURATION PFD & INCOME FUND AT COST 124,682 115,181
FIRST TRUST LOW DURATION OPPORTUNITIES ETF AT COST 50,781 48,320
FUNDAMENTAL INVS INC AT COST 2,120,747 2,958,350
INVESTMENT CO AMERICA CL A AT COST 1,434,790 2,514,752
ISHARES 1-3 YEAR TREASURY BOND EFT AT COST 69,038 65,632
PIMCO INVESTMENT GRADE CORPORATE BOND INDEX ETF AT COST 94,850 97,260
SPDR SERIES TRUST S&P BIOTECH ETF AT COST 63,072 71,432
VANECK OIL SERVICES ETF NEW AT COST 84,942 92,856
WASH MUTL INVS FD INC CLASS A AT COST 1,726,980 2,591,790

TY 2023 LandEtcSchedule2
Name:
BP LESTER & REGINA JOHN FOUNDATION
EIN:
23-7110263
Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
COMPUTER 430 417 13  
COMPUTER - MACBOOK 1,948 1,948 0  
VEHICLE - CAMRY 50,278 33,520 16,758  


TY 2023 LegalFeesSchedule
Name:
BP LESTER & REGINA JOHN FOUNDATION
EIN:
23-7110263
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
BROWNSTEIN RASK LLP 798 399   399


TY 2023 OtherAssetsSchedule
Name:
BP LESTER & REGINA JOHN FOUNDATION
EIN:
23-7110263
Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
MACADAM WAREHOUSE PROPERTIES 1,450,811 1,450,811 1,450,811
TIMBERLAND 21,534 21,534 510,000


TY 2023 OtherExpensesSchedule
Name:
BP LESTER & REGINA JOHN FOUNDATION
EIN:
23-7110263
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
OFFICE EXPENSES 9,016 4,508   4,508
RENTAL EXPENSES 45,921 45,921   0
OREGON DEPT OF JUSTICE ANNUAL FEES 2,400 0   2,400
INSURANCE 14,101 7,051   7,050
OTHER EXPENSE 2,180 0   2,180


TY 2023 OtherIncomeSchedule2
Name:
BP LESTER & REGINA JOHN FOUNDATION
EIN:
23-7110263
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
RECOVERY OF PRIOR YEAR GRANTS 1,032   1,032


TY 2023 OtherProfessionalFeesSchedule
Name:
BP LESTER & REGINA JOHN FOUNDATION
EIN:
23-7110263
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
LPL FINANCIAL - INVESTMENT MANAGEMENT FEES 67,485 67,485   0
PROPERTY VALUATION AND APPRAISAL SERVICES 5,267 5,267   0


TY 2023 TaxesSchedule
Name:
BP LESTER & REGINA JOHN FOUNDATION
EIN:
23-7110263
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FEDERAL EXCISE TAXES 25,000 0   0