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
THE JOHN P ELLBOGEN FOUNDATION
C/O MARY GARLAND
Number and street (or P.O. box number if mail is not delivered to street address)PO BOX 235
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
LARAMIE, WY82073
A Employer identification number

83-0355691
B Telephone number (see instructions)

(307) 234-3360
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$65,602,037J 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) 15,000
2 Check right arrow.............
3 Interest on savings and temporary cash investments 268,005 268,005  
4 Dividends and interest from securities... 572,655 572,655  
5a Gross rents............ 854,366 854,366  
b Net rental income or (loss) 123,611
6a Net gain or (loss) from sale of assets not on line 10 Click to see attachment
List of Attached Documents:
// Content
788,222
b Gross sales price for all assets on line 6a 11,671,940
7 Capital gain net income (from Part IV, line 2)... 791,464
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
5,078,195 5,054,145  
12 Total. Add lines 1 through 11........ 7,576,443 7,540,635  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 259,530 32,414   227,116
14 Other employee salaries and wages......        
15 Pension plans, employee benefits....... 45,371     45,371
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
3,000 1,500   1,500
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
33,218 8,305   24,913
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
103,934 79,411   24,523
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
102,590 694    
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings....... 40,844     40,844
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
830,610 819,954   10,656
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 1,419,097 942,278   374,923
25 Contributions, gifts, grants paid....... 2,927,640 2,927,640
26 Total expenses and disbursements. Add lines 24 and 25 4,346,737 942,278   3,302,563
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 3,229,706
b Net investment income (if negative, enter -0-) 6,598,357
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............. 5,574,243 354,145 354,145
2 Savings and temporary cash investments......... 4,258,782 6,962,860 6,852,236
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow        
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) right arrow  
Less: allowance for doubtful accounts right arrow        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges.......... 175,695 113,799 113,799
10a Investments—U.S. and state government obligations (attach schedule) 6,356,348 14,751,958 15,000,217
b Investments—corporate stock (attach schedule)....... 22,310,407 Click to see attachment
List of Attached Documents:
// Content
19,231,870 		24,983,936
c Investments—corporate bonds (attach schedule)....... 354,515 Click to see attachment
List of Attached Documents:
// Content
578,439 		568,160
11 Investments—land, buildings, and equipment: basis right arrow9,471,767
Less: accumulated depreciation (attach schedule) right arrow1,428,105 8,294,040 Click to see attachment
List of Attached Documents:
// Content
8,043,662 		10,188,535
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 4,566,202 Click to see attachment
List of Attached Documents:
// Content
4,666,017 		5,453,717
14 Land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
15 Other assets (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
1,099,905 		Click to see attachment
List of Attached Documents:
// Content
1,204,707 		Click to see attachment
List of Attached Documents:
// Content
2,087,292
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 52,990,137 55,907,457 65,602,037
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe right arrow)    
23 Total liabilities (add lines 17 through 22).........   0
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........    
27 Paid-in or capital surplus, or land, bldg., and equipment fund    
28 Retained earnings, accumulated income, endowment, or other funds 52,990,137 55,907,457
29 Total net assets or fund balances (see instructions)..... 52,990,137 55,907,457
30 Total liabilities and net assets/fund balances (see instructions). 52,990,137 55,907,457
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
52,990,137
2
Enter amount from Part I, line 27a .....................
2
3,229,706
3
Other increases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
3
378
4
Add lines 1, 2, and 3 ..........................
4
56,220,221
5
Decreases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
5
312,764
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
55,907,457
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 SPDR GLD TR GOLD SHS P    
b US TREASURY NTS P 2021-09-14 2023-04-17
c HEALTHCARE SELECT SPDR P   2023-02-28
d SPDR GOLD TR GOLD SHS P    
e INVESCO S&P 500 EQUAL P 2022-12-23 2023-10-11
VANGUARD INDES FD FDS MID P   2023-10-20
BMO BK NATL ASSN CHICAGO P 2022-06-24 2023-03-13
PROSHARES TR S&P 500 DV P 2022-12-30 2023-10-11
US TREASURY NTS 2.375 P 2022-09-01 2023-01-31
SPDR S&P 500 DIVIDEND P 2022-12-21 2023-10-11
US TREASURY NTS 1.75 P 2022-09-15 2023-01-31
SPDR S&P MIDCAP 400 ETF TR P   2023-10-11
US TREASURY NTS 1.625 P 2023-03-15 2023-05-01
HEALTH CARE SELECT SPDR ETF P   2023-02-28
US TREASURY NTS 2.75 P 2023-05-09 2023-11-15
VANGUARD INDEX MID CAP P 2022-12-28 2023-10-11
US TREASURY NTX P 2023-01-04 2023-10-02
INVESCO S&P 500 EQUAL WEIGHT P   2023-10-11
FIRST NATL BK MCGREGOR TEX P 2020-09-03 2023-10-30
INVESCO S&P 500 EQUAL WEIGHT P   2023-10-20
JP MORGAN CHASE BK 1.5 P 2022-02-15 2023-03-13
PROSHARES TR S&P 500 DV P   2023-10-11
SERVISFIRST BK BIRMINGHAM ALA P 2020-09-29 2023-02-21
PROSHARES TR S&P 500 DV P   2023-10-20
US TREASURY BD STRIPP P 2021-09-14 2023-02-15
SPDR S&P DIVIDEND ETF P   2023-10-11
US TREASURY NTS 2.375 P 2021-09-14 2023-01-31
SPDR S&P DIVIDEND ETF P   2023-10-23
US TREASURY NTS 2.875 P 2022-10-04 2023-10-31
SPDR S&P MIDCAP 400 ETF TR P   2023-10-11
US TREASURY NTS P 2021-09-14 2023-03-15
SPDR S&P MIDCAP 400 ETF TR P   2023-10-20
(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 666   666  
b 400,000   400,000  
c 487,019   406,606 80,413
d 7,739   7,739  
e 40,299   39,305 994
99,890   70,976 28,914
187,035   200,000 -12,965
24,039   24,796 -757
400,000   398,565 1,435
31,515   34,169 -2,654
400,000   397,733 2,267
22,351   22,303 48
700,000   698,054 1,946
7,256   7,413 -157
600,000   594,155 5,845
12,149   11,784 365
1,000,000   1,000,000  
1,460,281   1,458,034 2,247
240,000   245,909 -5,909
1,499,990   965,090 534,900
85,475   97,355 -11,880
275,347   285,458 -10,111
249,000   256,723 -7,723
300,045   260,476 39,569
400,000   399,693 307
168,461   181,994 -13,533
400,000   400,000  
199,870   158,395 41,475
600,000   593,465 6,535
226,245   195,319 30,926
400,000   400,000  
249,918   180,323 69,595
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        
b        
c       80,413
d        
e       994
      28,914
      -12,965
      -757
      1,435
      -2,654
      2,267
      48
      1,946
      -157
      5,845
      365
       
      2,247
      -5,909
      534,900
      -11,880
      -10,111
      -7,723
      39,569
      307
      -13,533
       
      41,475
      6,535
      30,926
       
      69,595
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 2 791,464
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 -3,524
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 91,717
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  
3 Add lines 1 and 2........................... 3 91,717
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4  
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 91,717
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 163,799
b Exempt foreign organizations—tax withheld at source...... 6b  
c Tax paid with application for extension of time to file (Form 8868)... 6c  
d Backup withholding erroneously withheld .......... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 163,799
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8  
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 72,082
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow72,082 Refundedright arrow 11  
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
 
 
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. right arrow$   (2) On foundation managers.right arrow$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$  
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 arrowWY
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
 
 
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 Click to see attachment
List of Attached Documents:
// Content
.............
11
Yes
 
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 instructionsClick to see attachment
List of Attached Documents:
// Content
.................
12
Yes
 
13
Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
13
Yes
 
Website addressright arrowELLBOGENFOUNDATION.ORG
14
The books are in care ofright arrowJASON ROESLER Telephone no.right arrow (307) 234-3360

Located atright arrow401 E FREMONT STREETLARAMIEWY ZIP+4right arrow82072
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
Yes
 
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
 
No
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
REBECCA STEINHOFF FOUNDATION M
40.00 		126,875 3,806 0
PO BOX 235
LARAMIE,WY82073
BILL BEASLEY DIRECTOR
0.50 		3,000 0 0
PO BOX 235
LARAMIE,WY82073
JASON ROESLER TREASURER
4.00 		0 0 0
401 E FREMONT STREET
LARAMIE,WY82072
MARY E GARLAND DIRECTOR
40.00 		65,655 19,000 0
PO BOX 1670
LARAMIE,WY82073
SPENCER GARLAND DIRECTOR
1.00 		3,000 0 0
PO BOX 235
LARAMIE,WY82073
RAE LYNN JOB DIRECTOR
0.50 		3,000 0 0
8315 WESTEDT RD
CHEYENNE,WY82009
NANCY NEASE DIRECTOR
0.50 		3,000 0 0
5127 MINERS CREEK COURT
FORT COLLINS,CO80528
KENT NOBLE DIRECTOR
0.50 		3,000 0 0
3828 BIDENS GAGE DRIVE
TIMNATH,CO80547
SALLY BELCHER DIRECTOR
1.00 		3,000 0 0
1004 S LINCOLN STREET
CASPER,WY82601
THERESA A ELLBOGEN DIRECTOR
1.00 		3,000 0 0
903 8TH STREET
BOULDER,CO80302
JAMES GARLAND DIRECTOR
30.00 		46,000 11,082 0
PO BOX 1670
LARAMIE,WY82070
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  
Form 990-PF (2023)
Form 990-PF (2023)
Page 7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)
3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
NONE
Total number of others receiving over $50,000 for professional services.............right 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 N/A  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................right arrow  
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
41,984,523
b
Average of monthly cash balances.......................
1b
4,471,018
c
Fair market value of all other assets (see instructions)................
1c
13,052,745
d
Total (add lines 1a, b, and c).........................
1d
59,508,286
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
 
2
Acquisition indebtedness applicable to line 1 assets..................
2
 
3
Subtract line 2 from line 1d.........................
3
59,508,286
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
892,624
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
58,615,662
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
2,930,783
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
2,930,783
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
91,717
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
91,717
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
2,839,066
4
Recoveries of amounts treated as qualifying distributions................
4
 
5
Add lines 3 and 4............................
5
2,839,066
6
Deduction from distributable amount (see instructions).................
6
 
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
2,839,066
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
3,302,563
b
Program-related investments—total from Part VIII-B..................
1b
 
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
3,302,563
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 2,839,066
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only.......  
b Total for prior years:20 , 20, 20  
3 Excess distributions carryover, if any, to 2022:
a From 2018...... 192,083
b From 2019...... 733,947
c From 2020...... 1,388,896
d From 2021......  
e From 2022......  
f Total of lines 3a through e ........ 2,314,926
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 3,302,563
a Applied to 2022, but not more than line 2a  
b Applied to undistributed income of prior years
(Election required—see instructions)..... 		 
c Treated as distributions out of corpus (Election
required—see instructions)........ 		 
d Applied to 2023 distributable amount..... 2,839,066
e Remaining amount distributed out of corpus 463,497
5 Excess distributions carryover applied to 2023.    
(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 2,778,423
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		 
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...... 		 
d Subtract line 6c from line 6b. Taxable amount
—see instructions ........... 		 
e Undistributed income for 2022. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		 
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) ....... 		 
8 Excess distributions carryover from 2018 not
applied on line 5 or line 7 (see instructions) ... 		192,083
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		2,586,340
10 Analysis of line 9:
a Excess from 2019.... 733,947
b Excess from 2020.... 1,388,896
c Excess from 2021....  
d Excess from 2022....  
e Excess from 2023.... 463,497
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 e-mail address of the person to whom applications should be addressed:
REBECCA STEINHOFF
PO BOX 253
LARAMIE,WY82073
ELLBOGENFOUNDATION.WY@GMAIL.COM
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

ALBANY COUNTY SCHOOL DISTRICT 1

1048 GRAND AVE
LARAMIE,WY82070 		  501(C)(3) GENERAL PURPOSE 70,000

ALBANY COUNTY SCHOOL DISTRICT 1

1223 E SHIELD STREET
LARAMIE,WY82072 		  501(C)(3) GENERAL PURPOSE 2,500

ALBANY COUNTY SCHOOL DISTRICT 1

1710 BOULDER DR
LARAMIE,WY82070 		  501(C)(3) GENERAL PURPOSE 2,500

ALBANY COUNTY SCHOOL DISTRICT 1

1653 NORTH 28TH ST
LARAMIE,WY82072 		  501(C)(3) GENERAL PURPOSE 3,000

BIG HORN COUNTY SCHOOL DIST 2

502 HAMPSHIRE AVE
LOVELL,WY82431 		  501(C)(3) GENERAL PURPOSE 70,000

BOULDER XC

903 8TH ST
BOULDER,CO80302 		  501(C)(3) GENERAL PURPOSE 2,500

BOYS AND GIRLS CLUBS OF CENTRAL WYO

1701 EAST K ST
CASPER,WY82601 		  501(C)(3) GENERAL SUPPORT 125,000

BRIDGE HOUSE

5345 ARAPAHOE AVE 5
BOULDER,CO80303 		  501(C)(3) GENERAL PURPOSE 2,000

CASPER COLLEGE FOUNDATION

125 COLLEGE DRIVE
CASPER,WY82601 		  501(C)(3) GENERAL PURPOSE 37,952

CASPER PRIDE

PO BOX 335
CASPER,WY82602 		  501(C)(3) GENERAL SUPPORT 5,500

CATHEDRAL HOME FOR CHILDREN

4989 N 3RD ST
LARAMIE,WY82072 		  501(C)(3) GENERAL SUPPORT 75,000

CHEYENNE ANIMAL SHELTER

800 SOUTHWEST DRIVE
CHEYENNE,WY82007 		  501(C)(3) GENERAL PURPOSE 1,000

CLIMB WYO

PO BOX 425
CHEYENNE,WY82003 		  501(C)(3) GENERAL PURPOSE 75,000

CODY HIGH SCHOOL

919 CODY AVE
CODY,WY82414 		  501(C)(3) GENERAL PURPOSE 992

COMEA

1421 W LINCOLNWAY
CHEYENNE,WY82001 		  501(C)(3) GENERAL SUPPORT 2,500

COMMON OUTDOOR GROUND

506 RUSSELL ST
LARAMIE,WY82070 		  501(C)(3) GENERAL SUPPORT 11,500

COMPASS CENTER FOR FAMILIES

PO BOX 6022
SHERIDAN,WY82801 		  501(C)(3) GENERAL SUPPORT 25,000

EQUAL JUSTICE FOUNDATION

2300 CAPITAL AVE 1ST FLR
CHEYENNE,WY82002 		  501(C)(3) GENERAL PURPOSE 2,500

FAMILY PROMISE OF ALBANY CO

PO BOX 1859
LARAMIE,WY82073 		  501(C)(3) GENERAL PURPOSE 4,000

FIRST TEAM 4388 RIDGEBOTICS

PO BOX 273343
FORT COLLINS,CO80527 		  501(C)(3) GENERAL PURPOSE 5,000

FOOD BANK OF WYO

PO BOX 1540
EVANSTON,WY82636 		  501(C)(3) GENERAL SUPPORT 125,000

FRIENDS OF THE YAMPA

PO BOX 771654
STEAMBOAT SPRINGS,CO80477 		  501(C)(3) GENERAL SUPPORT 1,000

FUND FOR TEACHERS

55 WAUGH DR STE 603
HOUSTON,TX770075834 		  501(C)(3) GENERAL PURPOSE 28,327

FUND FOR TEACHERS

55 WAUGH DR STE 603
HOUSTON,TX770075834 		  501(C)(3) GENERAL PURPOSE 5,000

GILLETTE COLLEGE FOUNDATION

300 WEST SINCLAIR
GILLETTE,WY82718 		  501(C)(3) GENERAL SUPPORT 50,000

HAWAII PREPARATORY ACEDEMY

65-1692 KOHALA MOUNTAIN R
KAMUELA,HI96743 		  501(C)(3) GENERAL SUPPORT 3,000

HOSPICE OF LARAMIE

1754 CENTENNIAL DRIVE
LARAMIE,WY82072 		  501(C)(3) GENERAL PURPOSE 5,000

IVINSON MEMORIAL HOSPTICAL FOUNDATI

255 NORTH 30TH ST
LARAMIE,WY82072 		  501(C)(3) GENERAL PURPOSE 25,000

JAE FOUNDATION

1881 POLE LINE ROAD E
TWIN FALLS,ID83301 		  501(C)(3) GENERAL PURPOSE 5,000

JOHNSTON CO SCHOOL DISTR 1

601 W LOTT ST
BUFFALO,WY82834 		  501(C)(3) GENERAL PURPOSE 70,000

JUNIOR ACHIEVEMENT

259 E 29TH ST STE 30
LOVELAND,CO80538 		  501(C)(3) GENERAL PURPOSE 25,000

LARAMIE CO COMM COLL FOUNDATION

1400 E COLLEGE DR
CHEYENNE,WY82007 		  501(C)(3) GENERAL PURPOSE 50,000

LARAMIE CO LIBRARY FOUNDATION

2300 PIONEER AVE
CHEYENNE,WY82001 		  501(C)(3) GENERAL PURPOSE 2,000

LEADERSHIP WYOMING

350 BIG HORN RD STE 300
CASPER,WY82601 		  501(C)(3) GENERAL SUPPORT 250,000

MEALS ON WHEELS OF CHEYENNE

2015 S GREELEY HWY
CHEYENNE,WY82007 		  501(C)(3) GENERAL SUPPORT 3,000

MERCER FAMILY RESOURCES CENTER

535 W YELLOWSTONE
CASPER,WY82601 		  501(C)(3) GENERAL SUPPORT 50,000

MOOCROFT INTERFAITH COMM FOOD PANTR

PO BOX 1056
MOORCROFT,WY82721 		  501(C)(3) GENERAL SUPPORT 50,000

NATRONA COUNTY SCHOOL DISTRICT

970 N GLENN ROAD
CASPER,WY82601 		  501(C)(3) GENERAL SUPPORT 6,000

NOLS ADVANCEMENT

284 LINCOLN ST
LANDER,WY82520 		  501(C)(3) GENERAL PURPOSE 5,000

NORTHWEST COLLEGE FOUNDATION

231 W 6TH ST
POWELL,WY82435 		  501(C)(3) GENERAL SUPPORT 4,500

ORRS HOPE FOUNDATION

1731 GOODSTEIN DR
CASPER,WY82601 		  501(C)(3) GENERAL SUPPORT 3,000

PERRY-MANSFIELD

PO BOX 1702
HAYDEN,CO81639 		  501(C)(3) GENERAL SUPPORT 3,000

REACHING EVERYONE PREVENTING SUICID

PO BOX 773324
STEAMBOAT SPRINGS,CO80477 		  501(C)(3) GENERAL SUPPORT 4,000

RMEL FOUNDATION

6855 S HAVANA ST STE 430
CENTENNIAL,CO80112 		  501(C)(3) GENERAL SUPPORT 4,000

ROCK SPRINGS HIGH SCHOOL HEALTH ACA

1375 JAMES DRIVE
ROCK SPRINGS,WY82901 		  501(C)(3) GENERAL PURPOSE 400

SEMESTER AT SEA

2243 CENTRAL AVE STE 300
FORT COLLINS,CO80526 		  501(C)(3) GENERAL PURPOSE 10,000

SETON HOUSE

333 E H STREET
CASPER,WY82601 		  501(C)(3) GENERAL PURPOSE 5,000

SHERIDAN COLLEGE FOUNDATION

PO BOX 6328
SHERIDAN,WY82801 		  501(C)(3) GENERAL PURPOSE 27,650

SLEEP IN HEAVENLY PEACE INC

PO BOX 390780
OMAHA,NE68139 		  501(C)(3) GENERAL PURPOSE 5,000

SPECIAL OLYMPICS WYOMING

239 WEST 1ST STREET
CASPER,WY82601 		  501(C)(3) GENERAL PURPOSE 5,000

TETON LITERACY CENTER

PO BOX 465
JACKSON,WY83001 		  501(C)(3) GENERAL PURPOSE 65,285

THE NICOLAYSEN ART MUSEUM

400 E COLLINS DRIVE
CASPER,WY82601 		  501(C)(3) GENERAL PURPOSE 5,000

THE TABLE

733 S GRANT AVE
CASPER,WY82601 		  501(C)(3) GENERAL PURPOSE 30,000

UNACCOMPANIED STUDENT INITIATIVE

PO BOX 22103
CHEYENNE,WY82003 		  501(C)(3) GENERAL SUPPORT 80,000

UNIVERSITY OF WYO FONDATION

222 S 22ND ST
LARAMIE,WY82070 		  501(C)(3) GENERAL SUPPORT 30,000

UNIVERSITY OF WYO FOUNDATION

222 S 22ND ST
LARAMIE,WY82070 		  501(C)(3) GENERAL SUPPORT 21,000

UNIVERSITY OF WYO FOUNDATION

222 S 22ND ST
LARAMIE,WY82070 		  501(C)(3) GENERAL SUPPORT 570,400

UNIVERSITY OF WYO FOUNDATION

222 S 22ND ST
LARAMIE,WY82070 		  501(C)(3) GENERAL SUPPORT 53,000

UPRISING

523 VA VISTA ST STE 106
SHERIDAN,WY82801 		  501(C)(3) GENERAL SUPPORT 15,000

VISIONS FOUNDATION

203 NORTH CHURCH AVE
BOZEMAN,MT59715 		  501(C)(3) GENERAL PURPOSE 5,000

VOLUNTEERS OF AMERICA NORTHERN ROCK

1876 SOUTH SHERIDAN AVE
SHERIDAN,WY82801 		  501(C)(3) GENERAL PURPOSE 10,000

VOLUNTEERS OF AMERICA NORTHERN ROCK

1876 SOUTH SHERIDAN AVE
SHERIDAN,WY82801 		  501(C)(3) GENERAL PURPOSE 15,000

WYO COMMUNITY FOUNDATION

1472 N 4TH ST STE 201
LARAMIE,WY82072 		  501(C)(3) GENERAL SUPPORT 135,500

WYO COMMUNITY FOUNDATION

1472 N 5TH ST STE 201
LARAMIE,WY82072 		  501(C)(3) GENERAL PURPOSE 2,500

WYO COMMUNITY FOUNDATION

1472 N 5TH ST STE 201
LARAMIE,WY82072 		  501(C)(3) GARLAND FAMILY FUND - DAF 55,134

WYO FCCLA

1184 COUNTY RD 229
LYMAN,WY82937 		  501(C)(3) GENERAL SUPPORT 38,000

WYO HERITAGE FOUNDATION

PO BOX 3197
CHEYENNE,WY82003 		  501(C)(3) GENERAL SUPPORT 5,000

WYO HUNGER INITIATIVE

5001 CENTRAL AVE
CHEYENNE,WY82009 		  501(C)(3) GENERAL SUPPORT 35,000

WYO HUNGER INITIATIVE

5001 CENTRAL AVE
CHEYENNE,WY82009 		  501(C)(3) GENERAL SUPPORT 125,000

WYO HUNGER INITIATIVE

5001 CENTRAL AVE
CHEYENNE,WY82009 		  501(C)(3) GENERAL SUPPORT 85,000

WYO NONPROFIT NETWORK

822 W 23RD ST UNIT A
CHEYENNE,WY82001 		  501(C)(3) GENERAL SUPPORT 30,000

WYO PBS FOUNDATION

2660 PECK AVE
RIVERTON,WY82501 		  501(C)(3) GENERAL SUPPORT 3,000

WYO PBS FOUNDATION

2660 PECK AVE
RIVERTON,WY82501 		  501(C)(3) GENERAL SUPPORT 50,000

WYO SYMPHONY ORCHESTRA

225 S DAVID
CASPER,WY82601 		  501(C)(3) GENERAL SUPPORT 10,000

WYOFILE

PO BOX 1099
LANDER,WY82520 		  501(C)(3) GENERAL PURPOSE 20,000

WYOMING HUMANITIES COUNCIL

1315 EAST LEWIS ST
LARAMIE,WY82072 		  501(C)(3) GENERAL PURPOSE 5,000

WYOMING SAFE HOUSE

714 WEST FOX FARM ROAD
CHEYENNE,WY82007 		  501(C)(3) GENERAL PURPOSE 3,000

WYOMING WOMEN'S LEGISLATIVE CAUCUS

PO BOX 2133
CHEYENNE,WY82003 		  501(C)(3) GENERAL PURPOSE 2,500

YES HOUSE

905 N GURLEY AVE
GILLETTE,WY82716 		  501(C)(3) GENERAL SUPPORT 70,000
Total .................................right arrow 3a 2,927,640
bApproved for future payment
Total ................................. right arrow 3b  
Form 990-PF (2023)
Form 990-PF (2023)
Page 12
Part XV-A
Analysis of Income-Producing Activities
Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
Related or exempt
function income
(See instructions.)
1Program service revenue: (a)
Business code 		(b)
Amount 		(c)
Exclusion code 		(d)
Amount
a
b
c
d
e
f
gFees and contracts from government agencies          
2 Membership dues and assessments ....          
3 Interest on savings and temporary cash
investments ........... 		    14 264,878 3,127
4 Dividends and interest from securities ....     14 572,655  
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....     16 123,611  
6 Net rental income or (loss) from personal property          
7 Other investment income .....     15 554,145  
8 Gain or (loss) from sales of assets other than
inventory ............ 		900003   14 791,464 -3,242
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
aELLBOGEN PROP MGMT DISTB 		    15 4,500,000  
bREIMBURSED EXPENSES     1 22,820  
cNATIONAL BOARD REIMBURSEMEN     25 1,230  
d
e
12 Subtotal. Add columns (b), (d), and (e) ..   6,830,803 -115
13Total. Add line 12, columns (b), (d), and (e)..................
13
6,830,688
(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
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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.
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Form 990-PF (2023)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description

TY 2023 AccountingFeesSchedule
Name:
THE JOHN P ELLBOGEN FOUNDATION
 
C/O MARY GARLAND
EIN:
83-0355691
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
HIGHPOINT CPAS, LLC 33,218 8,305   24,913

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TY 2023 GainLossSaleOtherAssetsSch
Name:
THE JOHN P ELLBOGEN FOUNDATION
 
C/O MARY GARLAND
EIN:
83-0355691
Name Date Acquired How Acquired Date Sold Purchaser Name Gross Sales Price Basis Basis Method Sales Expenses Total (net) Accumulated Depreciation
VANGUARD INDEX FDS MID CAP   PURCHASE 2023-10   87,978 91,220     -3,242  

TY 2023 InvestmentsCorpBondsSchedule
Name:
THE JOHN P ELLBOGEN FOUNDATION
 
C/O MARY GARLAND
EIN:
83-0355691
Name of Bond End of Year Book Value End of Year Fair Market Value
CORP BONDS    
COSTCO WHOLESALE 1.375% 224,505 226,993
JP MORGAN CHASE 4.25% 102,770 98,990
BAKER HUGHES A GE CO LLC 3.337% 144,943 143,463
CHEVRON 3.85% 106,221 98,714

TY 2023 InvestmentsCorpStockSchedule
Name:
THE JOHN P ELLBOGEN FOUNDATION
 
C/O MARY GARLAND
EIN:
83-0355691
Name of Stock End of Year Book Value End of Year Fair Market Value
OPPENHEIMER - EQUITIES    
XANTHUS FUND LLC 1,835,468 1,424,887
BERKSHIRE HATHAWAY COMMON 2995 SHARE 973,235 1,068,197
FIRST EAGLE GLOBAL FD SGIIX 407,265 438,924
GLOBAL X URANIUM ETF 249,623 337,818
INVESCO S&P 500 EQUAL WEIGHT 4,650,759 7,406,027
ISHARES TR GLOBAL ENERGY 510,351 651,690
ISHARES INC CORE EMKT SBI 200,298 207,378
PROSHARES TR S&P 500 DV 2,673,129 3,310,580
SPDR S&P DIVIDEND ETF 3,611,031 4,405,193
SPDR S&P MIDCAP 400 ETF 1,482,759 2,307,057
MATERIAL SELECT SECTOR SPDR 816,430 874,133
INDUSTRIAL SELECT SECTOR SPDR ETF 248,168 284,975
VANGUARD INDEX FDS MID CAP ETF 1,573,354 2,267,077

TY 2023 InvestmentsLandSchedule2
Name:
THE JOHN P ELLBOGEN FOUNDATION
 
C/O MARY GARLAND
EIN:
83-0355691
Category/ Item Cost/Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
FURNITURE & FIXTURES 8,375 8,375   8,375
BUILDINGS 8,177,182 1,419,730 6,757,452 8,754,938
LAND 1,286,210   1,286,210 1,425,222

TY 2023 InvestmentsOtherSchedule2
Name:
THE JOHN P ELLBOGEN FOUNDATION
 
C/O MARY GARLAND
EIN:
83-0355691
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
PRECIOUS METALS AT COST    
ALTERNATIVE - ALKEON INNOVATION AT COST 780,000 756,492
ALTERNATIVE - MBC PRIVATE EQUITY AT COST 516,274 776,918
SPROTT GOLD FD INST AT COST 301,280 247,090
SPDR GOLD TR AT COST 1,612,420 2,243,953
SPROTT PHYSICAL GOLD TR AT COST 501,263 586,224
SPROTT PHYSICAL SILVER TR AT COST 704,500 597,920
SPROTT PHYSICAL GOLD & SILVER TR AT COST 250,280 245,120

TY 2023 LegalFeesSchedule
Name:
THE JOHN P ELLBOGEN FOUNDATION
 
C/O MARY GARLAND
EIN:
83-0355691
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INDIRECT LEGAL FEES 3,000 1,500   1,500


TY 2023 OtherAssetsSchedule
Name:
THE JOHN P ELLBOGEN FOUNDATION
 
C/O MARY GARLAND
EIN:
83-0355691
Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
ROYALTY INTERESTS 1,098,003 1,098,003 1,980,588
DUE FROM OTHERS 1,902 106,704 106,704


TY 2023 OtherDecreasesSchedule
Name:
THE JOHN P ELLBOGEN FOUNDATION
 
C/O MARY GARLAND
EIN:
83-0355691
Description Amount
BOOK / TAX DIFFERENCE CAP GAIN/LOSS 123
NET ASSET SECURITY COST ADJUSTMENT 312,641


TY 2023 OtherExpensesSchedule
Name:
THE JOHN P ELLBOGEN FOUNDATION
 
C/O MARY GARLAND
EIN:
83-0355691
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
REAL ESTATE HOLDINGS        
PROPERTY EXPENSES - OTHER FEE 443,018 443,018    
ADJUST TO NET PROFITS RECEIVE        
FROM RSG PROPERTY MGMT LLC        
EIN: 47-4467067        
INVESTMENT DEPRECIATION 287,737 287,737    
EXPENSES        
DUES / MEMBERSHIPS 1,003     1,003
OFFICE EXPENSE 4,793     4,793
BANK CHARGES 131 131    
SUPPLIES 2,485     2,485
INSURANCE EXPENSE 2,275     2,275
K-1 MBC PRIV EQUITY CHARITABL 100     100
K1 - ADV ADVISOR XANTHUS 13-4 40,530 40,530    
K1 - MBC PRIV EQUITY II 84-5 447 447    
K1 - XANTHUS EXPENSES 13,115 13,115    
K-1 XANTHUS INV INT EXP 1,291 1,291    
K1 - MBC PRIV EQUITY II 84-5 30,634 30,634    
K1 - MBC INV INTEREST EXPENSE 3,051 3,051    


TY 2023 OtherIncomeSchedule2
Name:
THE JOHN P ELLBOGEN FOUNDATION
 
C/O MARY GARLAND
EIN:
83-0355691
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
NET ROYALTIES 554,145 554,145  
ELLBOGEN PROP MGMT DISTB 4,500,000 4,500,000  
REIMBURSED EXPENSES 22,820    
NATIONAL BOARD REIMBURSEMENT 1,230    


TY 2023 OtherIncreasesSchedule
Name:
THE JOHN P ELLBOGEN FOUNDATION
 
C/O MARY GARLAND
EIN:
83-0355691
Description Amount
K-1 N/D EXPENSE 378


TY 2023 OtherProfessionalFeesSchedule
Name:
THE JOHN P ELLBOGEN FOUNDATION
 
C/O MARY GARLAND
EIN:
83-0355691
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
OUTSIDE SERVICES - TECHNOLOGY 1,009     1,009
OUTSIDE SERVICES - SECRETARIAL S 1,514     1,514
OUTSIDE SERVICES - PROGRAM - WYO 6,000     6,000
GRANTMAKING ADVISORY SVCS 16,000     16,000
INVESTMENT ADVISORY & MGMT 79,411 79,411    


TY 2023 TaxesSchedule
Name:
THE JOHN P ELLBOGEN FOUNDATION
 
C/O MARY GARLAND
EIN:
83-0355691
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
EXCISE TAX PAID 101,896      
FOREIGN TAXES PAID 694 694    


TY 2023 TransfersFrmControlledEntities
Name:
THE JOHN P ELLBOGEN FOUNDATION
 
C/O MARY GARLAND
EIN:
83-0355691
Name US /
Foreign Address		 EIN Description Amount
ALL ABOARD WYOMING PO BOX 235
LARAMIE,WY82073 		83-0355691 1/9/23 NET RENTS 35,655
Total     448,173