TY 2023 Form 990PF

- TIN:

Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation

or Section 4947(a)(1) Trust Treated as Private Foundation

Do not enter social security numbers on this form as it may be made public.
right arrow

Go 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
ROSE SPURRIER SCHOLARSHIP FUND

Number and street (or P.O. box number if mail is not delivered to street address)PO BOX 473
Room/suite

City or town, state or province, country, and ZIP or foreign postal code
KINGMAN, KS67068

A Employer identification number

48-0978238

B Telephone number (see instructions)

(620) 532-1477

C If exemption application is pending, check here right arrow

G Check all that apply: Initial returnInitial return of a former public charity
Final returnAmended return
Address change Name change

D 1. Foreign organizations, check here............. right arrow

2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow

E If private foundation status was terminated
under section 507(b)(1)(A), check here ....... right arrow

H Check type of organization: Section 501(c)(3) exempt private foundation
Section 4947(a)(1) nonexempt charitable trust Other taxable private foundation

F If the foundation is in a 60-month termination
under section 507(b)(1)(B), check here ....... right arrow

I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16) right arrow

$1,392,910J Accounting method: Cash Accrual
Other (specify)
(Part I, column (d) must be on cash basis.)

	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	(d) Disbursements for charitable purposes (cash basis only)


1	Contributions, gifts, grants, etc., received (attach schedule)
2	Check .............
3	Interest on savings and temporary cash investments	40		40
4	Dividends and interest from securities...	53,811		53,811
5a	Gross rents............
b	Net rental income or (loss)
6a	Net gain or (loss) from sale of assets not on line 10		-5,060
b	Gross sales price for all assets on line 6a 673,913
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).......
12	Total. Add lines 1 through 11........	48,791		53,851
13	Compensation of officers, directors, trustees, etc.	22,500		11,250	11,250
14	Other employee salaries and wages......
15	Pension plans, employee benefits.......
16a	Legal fees (attach schedule).........
b	Accounting fees (attach schedule).......	List of Attached Documents: // Content	4,275	2,138	2,137
c	Other professional fees (attach schedule)....	List of Attached Documents: // Content	14,371	11,526	2,845
17	Interest...............
18	Taxes (attach schedule) (see instructions)...	List of Attached Documents: // Content	323	64	0
19	Depreciation (attach schedule) and depletion...
20	Occupancy..............
21	Travel, conferences, and meetings.......
22	Printing and publications..........
23	Other expenses (attach schedule).......	List of Attached Documents: // Content	2,546	155	0
24	Total operating and administrative expenses.
	Add lines 13 through 23..........	44,015		25,133	16,232
25	Contributions, gifts, grants paid.......	60,375			60,375
26	Total expenses and disbursements. Add lines 24 and 25	104,390		25,133	76,607
27	Subtract line 26 from line 12:
a	Excess of revenue over expenses and disbursements	-55,599
b	Net investment income (if negative, enter -0-)			28,718
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	Beginning of year	End of year
Part II		Balance Sheets	(a) Book Value	(b) Book Value	(c) Fair Market Value
	1	Cash—non-interest-bearing.............
	2	Savings and temporary cash investments.........	11,545	85,840	85,840
	3	Accounts receivable
		Less: allowance for doubtful accounts
	4	Pledges receivable
		Less: allowance for doubtful accounts
	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)
		Less: allowance for doubtful accounts
	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).......	181,667	List of Attached Documents: // Content 247,819	286,941
	c	Investments—corporate bonds (attach schedule).......	6,934	List of Attached Documents: // Content 6,934	26
	11	Investments—land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	12	Investments—mortgage loans.............
	13	Investments—other (attach schedule)..........	1,313,710	List of Attached Documents: // Content 1,117,664	1,020,103
	14	Land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	15	Other assets (describe )
	16	Total assets (to be completed by all filers—see the
		instructions. Also, see page 1, item I)	1,513,856	1,458,257	1,392,910
	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 )	List of Attached Documents: // Content 331	List of Attached Documents: // Content 331
	23	Total liabilities (add lines 17 through 22).........	331	331
		Foundations that follow FASB ASC 958, check here
		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
		and complete lines 26 through 30.
	26	Capital stock, trust principal, or current funds........	1,788,546	1,788,546
	27	Paid-in or capital surplus, or land, bldg., and equipment fund	0	0
	28	Retained earnings, accumulated income, endowment, or other funds	-275,021	-330,620
	29	Total net assets or fund balances (see instructions).....	1,513,525	1,457,926
	30	Total liabilities and net assets/fund balances (see instructions).	1,513,856	1,458,257

Part III

Analysis of Changes in Net Assets or Fund Balances

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) ...............

1,513,525

Enter amount from Part I, line 27a .....................

-55,599

Other increases not included in line 2 (itemize) right arrow

Add lines 1, 2, and 3 ..........................

1,457,926

Decreases not included in line 2 (itemize) right arrow

Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .

1,457,926

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
1 a	ST COVERED	P
b	ST NONCOVERED	P
c	LT COVERED	P
d	LT NONCOVERED	P
e	CAPITAL GAINS DIVIDENDS	P

(e) Gross sales price		(g) Cost or other basis plus expense of sale	(h) Gain or (loss) (e) plus (f) minus (g)
a	55,475	54,387	1,088
b	30,000	30,000	0
c	260,243	259,640	603
d	318,467	334,946	-16,479
e	9,728		9,728

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			1,088
b			0
c			603
d			-16,479
e			9,728

2	Capital gain net income or (net capital loss)	If gain, also enter in Part I, line 7 If (loss), enter -0- in Part I, line 7	2	-5,060
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 ...................		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 and enter “N/A" on line 1.
	Date of ruling or determination letter: (attach copy of letter if necessary–see instructions)	1	399
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	399
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	399
6	Credits/Payments:

a	2023 estimated tax payments and 2022 overpayment credited to 2023	6a	341
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	341
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.......		9	58
10	Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...		10
11	Enter the amount of line 10 to be: Credited to 2024 estimated tax	Refunded	11

Form 990-PF (2023)

Page 4

Part VI-A

Statements Regarding Activities

During the tax year, did the foundation attempt to influence any national, state, or local legislation or did

Yes

it participate or intervene in any political campaign? ....................

Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions

for the definition.................................

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.

Did the foundation file Form 1120-POL for this year?.....................

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

Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed

on foundation managers. right arrow

$ 0

Has the foundation engaged in any activities that have not previously been reported to the IRS?.......

If "Yes," attach a detailed description of the activities.

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....

Did the foundation have unrelated business gross income of $1,000 or more during the year?.........

If "Yes," has it filed a tax return on Form 990-T for this year?...................

Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........

If "Yes," attach the statement required by General Instruction T.

Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:

By language in the governing instrument, or

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? ................

Yes

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..................................

Yes

Enter the states to which the foundation reports or with which it is registered (see instructions)

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 .

Yes

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 .............................

Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names

and addresses. ...............................

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 .............

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.................

Did the foundation comply with the public inspection requirements for its annual returns and exemption application?

Yes

Website address right arrow

N/A

The books are in care of right arrow

MELISSA TETRICK Telephone no. right arrow

(620) 532-1477

Located at right arrow

PO BOX 473KINGMANKS ZIP+4 right arrow

67068

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

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)

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

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)

(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)

a disqualified person? ..............................

1a(2)

(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........

1a(3)

(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)

(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)

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 ..........

Organizations relying on a current notice regarding disaster assistance check here ........ right arrow

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? .............

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)):

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?....................

If "Yes," list the years right arrow

20, 20, 20, 20

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.) ..............

If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.

20, 20, 20, 20

Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at

any time during the year? ..............................

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.) .....................

Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?

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? ..

Form 990-PF (2023)

Page 6

Part VI-B

Statements Regarding Activities for Which Form 4720 May Be Required (continued)

During the year did the foundation pay or incur any amount to:

Yes

(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........

5a(1)

(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)

(3) Provide a grant to an individual for travel, study, or other similar purposes? .............

5a(3)

(4) Provide a grant to an organization other than a charitable, etc., organization described

in section 4945(d)(4)(A)? See instructions ........................

5a(4)

(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)

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 ........

Organizations relying on a current notice regarding disaster assistance check ......... right arrow

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? .................

If "Yes," attach the statement required by Regulations section 53.4945–5(d).

Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on

a personal benefit contract? .............................

Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....

If "Yes" to 6b, file Form 8870.

At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?

If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....

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? .........................

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-)
DL MEISENHEIMER	TRUSTEE 1.00	7,500
136 AVE B WEST KINGMAN,KS67068	TRUSTEE 1.00	7,500
PAMELA KREHBIEL	TRUSTEE 1.00	7,500
PO BOX 473 KINGMAN,KS67068	TRUSTEE 1.00	7,500
MELISSA TETRICK	TRUSTEE 1.00	7,500
PO BOX 473 KINGMAN,KS67068	TRUSTEE 1.00	7,500

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...................				0

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 arrow

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 arrow

Form 990-PF (2023)

Page 8

Part IX

Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)

Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,

purposes:

Average monthly fair market value of securities...................

1,341,319

Average of monthly cash balances.......................

31,901

Fair market value of all other assets (see instructions)................

Total (add lines 1a, b, and c).........................

1,373,220

Reduction claimed for blockage or other factors reported on lines 1a and

1c (attach detailed explanation) .............

Acquisition indebtedness applicable to line 1 assets..................

Subtract line 2 from line 1d.........................

1,373,220

Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see

instructions) .............................

20,598

Net value of noncharitable-use assets. Subtract line 4 from line 3. ............

1,352,622

Minimum investment return. Enter 5% (0.05) of line 5................

67,631

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.)

Minimum investment return from Part IX, line 6..................

67,631

Tax on investment income for 2022 from Part V, line 5.......

399

Income tax for 2022. (This does not include the tax from Part V.) ...

Add lines 2a and 2b............................

399

Distributable amount before adjustments. Subtract line 2c from line 1............

67,232

Recoveries of amounts treated as qualifying distributions................

Add lines 3 and 4............................

67,232

Deduction from distributable amount (see instructions).................

Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...

67,232

Part XI

Qualifying Distributions (see instructions)

Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:

Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........

76,607

Program-related investments—total from Part VIII-B..................

Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,

purposes...............................

Amounts set aside for specific charitable projects that satisfy the:

Suitability test (prior IRS approval required)....................

Cash distribution test (attach the required schedule) .................

Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......

76,607

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					67,232
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......	25,018
b From 2019......	29,942
c From 2020......	22,736
d From 2021......
e From 2022......	1,231
f Total of lines 3a through e ........		78,927
4Qualifying distributions for 2023 from Part
XI, line 4: $ 76,607
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.....					67,232
e Remaining amount distributed out of corpus		9,375
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		88,302
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) ...		25,018
9 Excess distributions carryover to 2024. Subtract lines 7 and 8 from line 6a ......		63,284
10 Analysis of line 9:
a Excess from 2019....	29,942
b Excess from 2020....	22,736
c Excess from 2021....
d Excess from 2022....	1,231
e Excess from 2023....	9,375

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 4942(j)(3) or4942(j)(5)

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	(e) Total

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

if the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds. If the foundation makes gifts, grants, etc. to individuals or organizations under
other conditions, complete items 2a, b, c, and d. See instructions

aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:

MELISSA TETRICK
PO BOX 473
KINGMAN,KS67068
(620) 532-1477

bThe form in which applications should be submitted and information and materials they should include:

THROUGH ORAL AND WRITTEN COMMUNICATIONS EACH YEAR, THE FUND WILL NOTIFY THE PRINCIPAL OF KINGMAN HIGH SCHOOL OF THE AVAILABILITY OF SCHOLARSHIPS DURING EACH YEAR. EACH APPLICANT WILL BE REQUIRED TO SUBMIT A BIOGRAPHICAL SKETCH AND RESUME SETTING FORTH ACADEMIC QUALIFICATIONS, BACKGROUND, EXTRA-CURRICULAR ACTIVITIES, AND ANY MATTERS PERTINENT TO FINANCIAL NEED. EACH RESUME MUST BE ACCOMPANIED BY TWO LETTERS OF RECOMMENDATION FROM TEACHERS OR OTHER OFFICIALS AT THE HIGH SCHOOL AND A GRADE TRANSCRIPT THAT HAS BEEN VERIFIED BY AN APPROPRIATE OFFICIAL OF THE HIGH SCHOOL. SELECTED CANDIDATES WILL BE ASKED TO APPEAR AT PERSONAL INTERVIEWS WITH THE TRUSTEES.

cAny submission deadlines:

NOT APPLICABLE

dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:

SCHOLARSHIPS WILL BE AWARDED FOR THE PURPOSE OF ALLOWING RECIPIENTS TO ATTEND COLLEGE, UNIVERSITY, OR OTHER INSTITUTION OF HIGHER EDUCATION. FUNDS WILL BE USED BY THE RECIPIENTS TO COVER THE COST OF TUITION, BOOKS, REASONABLE LIVING AND TRANSPORTATION EXPENSES AND OTHER RELATED EDUCATIONAL EXPENSES. EACH SCHOLARSHIP WILL COVER ONLY ONE YEAR OF POST-HIGH SCHOOL EDUCATION. RECIPIENTS MAY HAVE THEIR SCHOLARSHIPS RENEWED FOR ADDITIONAL ONE-YEAR PERIODS AS DECIDED BY THE TRUSTEES.

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)		Foundation status of recipient	Purpose of grant or contribution	Amount
aPaid during the year
BARTON COMMUNITY COLLEGE 1025 MAIN ST GREAT BEND,KS67530	N/A	N/A	SCHOLARSHIP	2,000
BETHANY COLLEGE 335 E SWENSSON ST LINDSBORG,KS67546	N/A	N/A	SCHOLARSHIP	2,000
CLOUD COMMUNITY COLLEGE 2221 CAMPUS DR CONCORDIA,KS66901	N/A	N/A	SCHOLARSHIP	2,000
DODGE CITY COMMUNITY COLLEGE 3501 N 14TH AVE DODGE CITY,KS67801	N/A	N/A	SCHOLARSHIP	800
ERIC FISHER ACADEMY 6727 W CENTRAL AVE WICHITA,KS67212	N/A	N/A	SCHOLARSHIP	1,000
FORT HAYS STATE UNIVERSITY 600 PARK STREET HAYS,OK67601	N/A	N/A	SCHOLARSHIP	15,075
FREED-HARDEMAN UNIVERSITY 158 E MAIN ST HENDERSON,TN38340	N/A	N/A	SCHOLARSHIP	800
HUTCHINSON COMMUNITY COLLEGE 1300 NORTH PLUM HUTCHINSON,KS67501	N/A	N/A	SCHOLARSHIP	3,600
KANSAS STATE UNIVERSITY 112 EISENHOWER HALL MANHATTAN,KS66506	N/A	N/A	SCHOLARSHIP	14,700
LABETTE COMMUNITY COLLEGE 200 S 14TH ST PARSONS,KS67357	N/A	N/A	SCHOLARSHIP	1,700
LEE UNIVERSITY 1120 N OCOEE ST CLEVELAND,TN37311	N/A	N/A	SCHOLARSHIP	800
NEWMAN UNIVERSITY 3100 MCCORMICK AVE WICHITA,KS67213	N/A	N/A	SCHOLARSHIP	2,000
NORTHWESTERN OKLAHOMA STATE UNIVERSITY 709 OKLAHOMA BLVD ALVA,OK73717	N/A	N/A	SCHOLARSHIP	1,000
OKLAHOMA STATE UNIVERSITY 219 STUDENT UNION STILLWATER,OK74078	N/A	N/A	SCHOLARSHIP	3,400
STERLING COLLEGE 125 W COOPER ST STERLING,KS67579	N/A	N/A	SCHOLARSHIP	1,900
UNIVERSITY OF KANSAS 2010 BECKER DRIVE LAWRENCE,KS66047	N/A	N/A	SCHOLARSHIP	4,000
WICHITA STATE UNIVERSITY 1845 FAIRMOUNT STREET WICHITA,KS67260	N/A	N/A	SCHOLARSHIP	3,600
Total ................................. 3a				60,375

bApproved for future payment

Total ................................. 3b				0

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	(e) Related or exempt function income (See instructions.)
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	40
4 Dividends and interest from securities ....			14	53,811
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	-5,060
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		48,791	0

13Total. Add line 12, columns (b), (d), and (e)..................

48,791

(See worksheet in line 13 instructions to verify calculations.)

Part XV-B

Relationship of Activities to the Accomplishment of Exempt Purposes

Line No.	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)

Page 13

Part XVI

Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations

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

Transfers from the reporting foundation to a noncharitable exempt organization of:

(1) Cash...................................

1a(1)

(2) Other assets.................................

1a(2)

Other transactions:

(1) Sales of assets to a noncharitable exempt organization....................

1b(1)

(2) Purchases of assets from a noncharitable exempt organization..................

1b(2)

(3) Rental of facilities, equipment, or other assets.......................

1b(3)

(4) Reimbursement arrangements...........................

1b(4)

(5) Loans or loan guarantees.............................

1b(5)

(6) Performance of services or membership or fundraising solicitations................

1b(6)

Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............

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

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? ...........Yes No

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.
				May the IRS discuss this return with the preparer shown below? See instructions. Yes No
	Signature of officer or trustee	Date	Title

Paid Preparer Use Only	Print/Type preparer's name	Preparer's Signature	Date	Check if self- employed	PTIN
	Firm's name				Firm's EIN
	Firm's address				Phone no.

Form 990-PF (2023)

Additional Data

Software ID:
Software Version:

Form 990PF - Special Condition Description:

Special Condition Description

- TIN:

TY 2023 AccountingFeesSchedule

Name:

ROSE SPURRIER SCHOLARSHIP FUND

EIN:

48-0978238

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
ACCOUNTING FEES	4,275	2,138		2,137

- TIN:

TY 2023 InvestmentsCorpBondsSchedule

Name:

ROSE SPURRIER SCHOLARSHIP FUND

EIN:

48-0978238

Name of Bond	End of Year Book Value	End of Year Fair Market Value
LEHMAN BROS HLD 6.20%	6,934	26

- TIN:

TY 2023 InvestmentsCorpStockSchedule

Name:

ROSE SPURRIER SCHOLARSHIP FUND

EIN:

48-0978238

Name of Stock	End of Year Book Value	End of Year Fair Market Value
ABBOTT LABORATORIES	2,084	2,905
ALPHABET INC CLASS A	1,366	3,073
AMAZON COM INC	2,152	4,102
AMER TOWER CORP NEW REIT	828	1,240
APPLE INC	1,759	1,925
BERK HATH INC DEL CLS B	1,390	2,497
BROADCOM LTD SHARES	2,794	6,365
CAPITAL ONE	1,989	2,491
CHEVRON CORP	725	979
CITIGROUP INC NEW	1,135	889
DOLL GEN CORP NEW	281	461
DUKE ENERGY CORP NEW	340	381
ECOLAB INC	542	595
EMERSON ELECTRIC CO	1,146	1,526
ESTEE LAUDER CO INC CL A	2,694	2,848
FMC CORP NEW	386	351
FORTIS INC	250	290
GENERAL DYNAMICS CORP	1,802	2,166
HOME DEPOT	3,249	3,466
HONEYWELL INTL INC	1,755	2,220
JOHNSON & JOHNSON	636	746
KEYSIGHT TECHNOLOGIES	3,889	4,773
MERCK & CO INC	2,353	2,830
META PLATFORMS (FKA FACEBOOK INC CL A)	2,951	3,894
MICROSOFT CORP	1,884	4,461
MONDELEZ INTL INC	2,554	2,966
NEXTERA ENERGY INC	185	283
NOVARTIS AG ADR	674	957
PEPSICO INC	2,549	2,695
PIONEER NATL RESOURCES CO	659	859
PUBLIC STORAGE INC	1,366	1,525
RTX CORP	1,532	1,580
SANDOZ GROUP AG	20	32
SHELL PLC	15,457	18,161
THERMO FISHER SCI INC	1,960	2,678
VERIZON COMMUNICATIONS	591	465
VISA INC CL A	1,344	2,698
ARCH CAPITAL GROUP	8,672	8,615
AXALTA COATING SYSTEMS	1,339	1,631
EVEREST GROUP	695	707
INTL GENERAL INS HOLDINGS	950	1,159
ACCENTURE PLC IRELAND	1,539	1,755
ABBOTT LABORATORIES	1,353	1,431
ALPHABET INC	1,542	1,676
AUTOZONE	9,833	10,342
BANK OF AMERICA CORP	1,996	2,357
CHEVRON CORP	2,532	2,387
CONOCOPHILLIPS	1,458	1,393
DANAHER CORP	1,330	1,388
EOG RES	1,435	1,330
FEDEX CORP	1,819	1,771
GILEAD SCIENCES	1,749	1,863
GOLDMAN SACHS GROUP	8,686	10,416
HONEYWELL INTL	1,440	1,678
JOHNSON & JOHNSON	2,189	2,038
JPMORGAN CHASE	1,464	1,701
MASTERCARD	5,900	6,398
MICROSOFT	1,288	1,504
MOODYS	3,911	4,687
MOTOROLA SOLUTIONS	555	626
OREILLY AUTOMOTOVE	9,473	9,501
PEPSICO INC	1,581	1,529
PROGRESSIVE CORP	4,770	5,734
SALESFORCE INC	1,387	1,579
TJX COMPANIES	7,704	8,068
UNITEDHEALTHGROUP	1,493	1,579
VISA	5,516	5,988
WALMART	1,893	1,892
WALT DISNEY	3,093	3,250
WELLS FARGO	1,823	2,116
AGCO CORP	1,437	1,457
AMERICAN INTL GROUP	1,457	1,558
CHURCH & DWIGHT CO	1,463	1,513
CMS ENERGY CORP	1,635	1,684
CUMMINS INC	6,322	6,468
DIAMONDBACK ENERGY	1,648	1,706
DISCOVER FINANCIAL SERVICES	5,397	6,744
DOMINOS PIZZA	6,084	6,596
EXPEDITORS INTL OF WASH INC	5,153	5,724
FASTENAL CO	3,263	3,692
HUBBELL INC	1,520	1,645
L3HARRIS TECHNOLOGIES	1,447	1,685
NVR INC	6,010	7,000
ROSS STORES	11,554	13,424
TELEFLEX INC	1,454	1,496
ULTA BEAUTY	1,309	1,470
WEC ENERGY GROUP	1,869	1,852
WESTROCK COMPANY	1,074	1,246
XPO INC	1,488	1,489
CACI INTL	1,309	1,295
DIGITALBRIDGEGROUP	752	754
GLACIER BANCORP	1,181	1,570
IDACORP	1,411	1,475
LITTLEFUSE INC	1,312	1,338
LIVENT CORP	729	827
MERCURY SYSTEMS	1,135	1,097
PAPA JOHNS INTL	1,525	1,525
RAMBUS INC	857	1,092
STRATEGIC EDUCATION	3,589	4,249
SUMMIT MATERIALS	756	808

- TIN:

TY 2023 InvestmentsOtherSchedule2

Name:

ROSE SPURRIER SCHOLARSHIP FUND

EIN:

48-0978238

Category/ Item	Listed at Cost or FMV	Book Value	End of Year Fair Market Value
AMERICAN INTL GRWTH INC CL F3	AT COST	4,782	5,157
AMERICAN INV CO OF AM CL F3	AT COST	8,036	9,945
AMERI SMALLCAP WRLD CL F3	AT COST	2,441	2,919
INVESCO DIVERSIF DIV FUND	AT COST	9,175	8,387
INVESCO EQUITY INC CL R6	AT COST	7,058	6,618
INVESCO EQV EMERGING MARKETS CI R6	AT COST	3,174	2,962
JPMORGAN HI YIELD FUND CL R6	AT COST	4,286	3,780
JPMORGAN INC BUILDER R6	AT COST	4,329	4,004
JPMORGAN SMALL CAP GWTH FD CL R6	AT COST	2,773	2,896
LORD ABBETT CORE FXD INC CL F3	AT COST	4,217	3,651
LORD ABBETT TOTAL RETURN CL F3	AT COST	4,031	3,447
LORD ABBETT VALUE OPP CL F3	AT COST	2,150	2,018
OKLA GAS & ELEC.	AT COST	49,000	52,901
GAMCO GLB GOLD NAT RES	AT COST	8,343	2,820
FRANKLIN INCOME FUND	AT COST	11,750	12,553
MAINSTAY CUSHING ROYALTY (CURCX)	AT COST	15,624	2,327
PIMCO INCOME FD	AT COST	27,961	28,914
ARISTOTLE FDS SER TR	AT COST	23,145	23,390
AMERICOLD REALTY TRUST	AT COST	1,716	1,665
VENTAS	AT COST	1,162	1,396
VICI PROPERTIES	AT COST	1,543	1,658
AMCAP FUND INC AMCFX	AT COST	26,079	32,452
AMERICAN MUT FUND AMRFX	AT COST	44,566	46,846
AMER BAL FUND AMBFX	AT COST	27,572	30,704
AMER CENT CAP EQU INC FD ACIIX	AT COST	64,320	60,483
AM INC FUND OF AMERICA AMEFX	AT COST	43,826	47,038
DODGE & COX BALANCED FD I	AT COST	29,517	30,680
FIDELITY ADVISOR STRATEGIC INCOME FSRIX	AT COST	4,887	5,097
FIDELITY TOTAL MKT	AT COST	31,272	38,363
ARISTOTLE FDS SER TR STRATEGIC INC FD	AT COST	60,154	62,604
GOLDMAN SACHS FINL SQU GOVT FD CLASS I	AT COST	71,525	71,525
AMERICAN FUNDS GROWTH FD OF AM GFFFX	AT COST	9,693	10,214
AMERICAN FUNDS WAMU FD F2 WMFFX	AT COST	9,671	10,248
JANUS HENDERSON FUNDS	AT COST	42,630	47,119
LORD ABBETT BOND	AT COST	54,843	54,445
PRINCIPAL FDS INC-DIV REAL	AT COST	34,019	30,861
BLACKROCK FDS II HIGH YD BD	AT COST	62,038	55,024
JPMORGAN TR II LRG CAP GRWTH FD	AT COST	11,787	15,284
PIMCO FDS INCOME FD INSTL CL PIMIX	AT COST	4,944	5,098
SCHWAB FUND US LARGE CO INDX SFLNX	AT COST	16,724	17,936
THORNBURG INV TRST	AT COST	54,085	64,598
VANGUARD FUNDS REIT ADM VGSLX	AT COST	4,671	5,207
VANGUARD WELLINGTON FD ADM VWENX	AT COST	29,952	30,713
VANGUARD WELLESLEY VWIAX	AT COST	39,381	38,404
VANGUARD FUNDS EQU INC FD ADM	AT COST	18,011	18,008
FEDERAL NATL MTG ASSN (FANNIE MAE 5.81%)	AT COST	74,801	7,564
FIRST REPUBLIC BANK PFD FIXED	AT COST	50,000	180

- TIN:

TY 2023 OtherExpensesSchedule

Name:

ROSE SPURRIER SCHOLARSHIP FUND

EIN:

48-0978238

Description	Revenue and Expenses per Books	Net Investment Income
TRUSTEE SURETY BOND INSURANCE	684	0
BANK CHARGES	155	155
MISC EXPENSE	1,707	0

- TIN:

TY 2023 OtherLiabilitiesSchedule

Name:

ROSE SPURRIER SCHOLARSHIP FUND

EIN:

48-0978238

Description	Beginning of Year - Book Value	End of Year - Book Value
DUE TO OTHER FUND	331	331

- TIN:

TY 2023 OtherProfessionalFeesSchedule

Name:

ROSE SPURRIER SCHOLARSHIP FUND

EIN:

48-0978238

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
BROKER FEES	8,681	8,681		0
PROFESSIONAL FEES	5,690	2,845		2,845

- TIN:

TY 2023 TaxesSchedule

Name:

ROSE SPURRIER SCHOLARSHIP FUND

EIN:

48-0978238

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
FOREIGN TAXES	64	64		0
EXCISE TAXES	259	0		0