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
ROY W PIPER CHARITABLE TRUST
C/O WILLIAM A PETTY

Number and street (or P.O. box number if mail is not delivered to street address)PO BOX 460
Room/suite

City or town, state or province, country, and ZIP or foreign postal code
TUNKHANNOCK, PA18657

A Employer identification number

20-7487500

B Telephone number (see instructions)

(570) 836-5454

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

$16,695,785J 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	120,530		120,530
4	Dividends and interest from securities...	179,075		179,075
5a	Gross rents............	502,770		502,770
b	Net rental income or (loss) 211,995
6a	Net gain or (loss) from sale of assets not on line 10	List of Attached Documents: // Content	599,133
b	Gross sales price for all assets on line 6a 4,112,912
7	Capital gain net income (from Part IV, line 2)...			524,105
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).......	List of Attached Documents: // Content	10,447	10,447
12	Total. Add lines 1 through 11........	1,411,955		1,336,927
13	Compensation of officers, directors, trustees, etc.	116,628		68,628	48,000
14	Other employee salaries and wages......	18,000			18,000
15	Pension plans, employee benefits.......	20,322		13,847	6,475
16a	Legal fees (attach schedule).........	List of Attached Documents: // Content	1,930		1,930
b	Accounting fees (attach schedule).......	List of Attached Documents: // Content	5,950	2,975	2,975
c	Other professional fees (attach schedule)....	List of Attached Documents: // Content	46,923	46,923
17	Interest...............
18	Taxes (attach schedule) (see instructions)...
19	Depreciation (attach schedule) and depletion...	List of Attached Documents: // Content	56,011	56,011
20	Occupancy..............	122,254		119,456	2,798
21	Travel, conferences, and meetings.......	2,674		2,674
22	Printing and publications..........	1,869		750	1,119
23	Other expenses (attach schedule).......	List of Attached Documents: // Content	135,834	134,795	1,039
24	Total operating and administrative expenses.
	Add lines 13 through 23..........	528,395		446,059	82,336
25	Contributions, gifts, grants paid.......	647,012			647,012
26	Total expenses and disbursements. Add lines 24 and 25	1,175,407		446,059	729,348
27	Subtract line 26 from line 12:
a	Excess of revenue over expenses and disbursements	236,548
b	Net investment income (if negative, enter -0-)			890,868
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.............	663,855	290,649	290,649
	2	Savings and temporary cash investments.........	131,225	138,797	138,797
	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) 118,547
		Less: allowance for doubtful accounts	129,012	List of Attached Documents: // Content 118,547	118,547
	8	Inventories for sale or use..............
	9	Prepaid expenses and deferred charges..........	17,596	56,452	56,452
	10a	Investments—U.S. and state government obligations (attach schedule)
	b	Investments—corporate stock (attach schedule).......	12,661,226	List of Attached Documents: // Content 13,999,959	13,999,959
	c	Investments—corporate bonds (attach schedule).......
	11	Investments—land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	12	Investments—mortgage loans.............
	13	Investments—other (attach schedule)..........	6,526	List of Attached Documents: // Content 5,451	5,451
	14	Land, buildings, and equipment: basis 2,068,943
		Less: accumulated depreciation (attach schedule) 787,833	1,391,410	List of Attached Documents: // Content 1,281,110	2,068,943
	15	Other assets (describe )	List of Attached Documents: // Content 6,759	List of Attached Documents: // Content 16,987	List of Attached Documents: // Content 16,987
	16	Total assets (to be completed by all filers—see the
		instructions. Also, see page 1, item I)	15,007,609	15,907,952	16,695,785
	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 7,264	List of Attached Documents: // Content 4,212
	23	Total liabilities (add lines 17 through 22).........	7,264	4,212
		Foundations that follow FASB ASC 958, check here
		and complete lines 24, 25, 29 and 30.
	24	Net assets without donor restrictions...........	2,339,119	1,903,781
	25	Net assets with donor restrictions............	12,661,226	13,999,959
		Foundations that do not follow FASB ASC 958, check here
		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
	29	Total net assets or fund balances (see instructions).....	15,000,345	15,903,740
	30	Total liabilities and net assets/fund balances (see instructions).	15,007,609	15,907,952

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

15,000,345

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

236,548

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

List of Attached Documents:

// Content

673,701

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

15,910,594

Decreases not included in line 2 (itemize) right arrow

List of Attached Documents:

// Content

6,854

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

15,903,740

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.)
1a
b
c
d
e

(e) Gross sales price		(f) Depreciation allowed (or allowable)	(g) Cost or other basis plus expense of sale	(h) Gain or (loss) (e) plus (f) minus (g)
a
b
c
d
e

Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69
(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
d
e

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	524,105
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	12,383
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	12,383
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	12,383
6	Credits/Payments:

a	2023 estimated tax payments and 2022 overpayment credited to 2023	6a	20,000
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	20,000
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.......		9
10	Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...		10	7,617
11	Enter the amount of line 10 to be: Credited to 2024 estimated tax7,617	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

$ (2) On foundation managers. right arrow

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

on foundation managers. right arrow

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

WILLIAM A PETTY Telephone no. right arrow

(570) 836-5454

Located at right arrow

PO BOX 460TUNKHANNOCKPA ZIP+4 right arrow

18657

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)

(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? ..............................

Yes

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)

Yes

(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-)
WILLIAM A PETTY	MANAGER 000.00	56,628
PO BOX 460 TUNKHANNOCK,PA18657	MANAGER 000.00	56,628
THOMAS P TULANEY	TRUSTEE 000.00	20,000
PO BOX 460 TUNKHANNOCK,PA18657	TRUSTEE 000.00	20,000
ROBERT P BROWNING	TRUSTEE 000.00	20,000
PO BOX 460 TUNKHANNOCK,PA18657	TRUSTEE 000.00	20,000
RONALD KUKUCHKA	TRUSTEE 000.00	20,000
PO BOX 460 TUNKHANNOCK,PA18657	TRUSTEE 000.00	20,000

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

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)

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

13,277,623

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

889,182

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

2,550,903

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

16,717,708

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

16,717,708

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

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

250,766

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

16,466,942

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

823,347

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

823,347

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

12,383

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

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

12,383

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

810,964

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

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

810,964

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

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

810,964

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 ..........

729,348

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. .......

729,348

Form 990-PF (2023)

Page 9

Part XII

Undistributed Income (see instructions)

	(c) 2022	(d) 2023
1 Distributable amount for 2023 from Part X, line 7		810,964
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only.......	264,145
b Total for prior years:20 , 20, 20
3 Excess distributions carryover, if any, to 2022:
a From 2018......
b From 2019......
c From 2020......
d From 2021......
e From 2022......
f Total of lines 3a through e ........
4Qualifying distributions for 2023 from Part
XI, line 4: $ 729,348
a Applied to 2022, but not more than line 2a	264,145
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.....		465,203
e Remaining amount distributed out of corpus
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
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 ..........		345,761
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) ...
9 Excess distributions carryover to 2024. Subtract lines 7 and 8 from line 6a ......
10 Analysis of line 9:
a Excess from 2019....
b Excess from 2020....
c Excess from 2021....
d Excess from 2022....
e Excess from 2023....

Form 990-PF (2023)

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.

WILLIAM A PETTY

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:

WILLIAM A PETTY
PO BOX 460
TUNKHANNOCK,PA18657
(570) 836-3868

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

FORMAL APPLICATION PROVIDED BY TRUSTEES. APPLICATION SHOULD INCLUDE DESCRIPTION OF INTENT TO MATRICULATE AT A COLLEGE OR UNIVERSITY, CURRENT SCHOOL AND GRADE POINT AVERAGE THOUGH 1ST SEMESTER OF SENIOR YEAR. FINALISTS WILL BE REQUIRED TO PROVIDE SIGNED INCOME TAX RETURNS FOR 2 FISCAL YEARS IMMEDIATELY PRECEDING THE DATE OF APPLICATION FROM EACH APPLICANT, APPLICANT'S PARENT/GUARDIAN.

cAny submission deadlines:

MARCH 15 OF EACH YEAR.

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

AWARDS WILL ONLY BE MADE TO APPLICANTS WHO ARE MEMBERS OF A FAMILY WITH A COMBINED HOUSEHOLD INCOME OF LESS THAN 90,000 AND WHO HAVE A CUMULATIVE "C" AVERAGE THROUGH FIRST TERM OF THE STUDENT'S SENIOR YEAR IN HIGH SCHOOL. STUDENTS RESIDING IN WYOMING, LUZERNE AND LACKAWANNA COUNTIES WILL HAVE PREFERENCE.

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
AITKEN HANNAH 27 MCMULLIAN HILL RD TUNKHANNCOK,PA18657	NONE	N/A	COLLEGE SCHOLARSHIP	10,000
ALFANO ALENI 15 POWDER MILL RD PITTSTON TWP,PA18640	NONE	N/A	COLLEGE SCHOLARSHIP	13,500
BANTA CATHERINE 307 TURNPIKE RD APT 7 TUNKHANNOCK,PA18657	NONE	N/A	COLLEGE SCHOLARSHIP	6,983
CANNELLA BENJAMIN 144 NETTI LANE FALLS,PA18615	NONE	N/A	COLLEGE SCHOLARSHIP	18,100
CARDILLO JOSEPH 306 SPRING ST DUNMORE,PA18512	NONE	N/A	COLLEGE SCHOLARSHIP	9,000
CARPENTER LUCAS 1959 CARPENTER ROAD DALTON,PA18414	NONE	N/A	COLLEGE SCHOLARSHIP	9,130
CLARK ISAAC 68 W 800 ST FORT BRANCH,IN47648	NONE	N/A	COLLEGE SCHOLARSHIP	12,824
CORKER BREEZY 321 PEACH LANE TUNKHANNOCK,PA18657	NONE	N/A	COLLEGE SCHOLARSHIP	11,737
DOLAN KAYLEEN 17 COSTELLO CIRCLE AVOCA,PA18641	NONE	N/A	COLLEGE SCHOLARSHIP	7,500
DONNAY SYMONE 528 NEW YORK ST DUNMORE,PA18509	NONE	N/A	COLLEGE SCHOLARSHIP	7,500
DUDECK LAUREN 105 HENRY ST PLAINS,PA18705	NONE	N/A	COLLEGE SCHOLARSHIP	18,442
ESTADT ANGELINA 431 WEST CHURCH ST ARCHBALD,PA18403	NONE	N/A	COLLEGE SCHOLARSHIP	3,268
EVANS KELSEY 13 SALEM DRIVE WILKESBARRE,PA18702	NONE	N/A	COLLEGE SCHOLARSHIP	12,000
FARMER DESTINY 1001 WEST GRANT ST BLAKELY,PA18447	NONE	N/A	COLLEGE SCHOLARSHIP	10,000
FEIST ZANDER 401 OLD MOUNTAIN RD NESCOPEK,PA18635	NONE	N/A	COLLEGE SCHOLARSHIP	10,000
GALLO JENNA 303 WARD ST DUNMORE,PA18512	NONE	N/A	COLLEGE SCHOLARSHIP	7,500
GRIFFIN TYONNA 439 STIPP COURT SCRANTON,PA18510	NONE	N/A	COLLEGE SCHOLARSHIP	15,000
HALL EVAN 210 SOUTH MAIN ST ARCHBALD,PA18403	NONE	N/A	COLLEGE SCHOLARSHIP	5,375
HARRY KORTNEY 125 HACKLING ST NOXEN,PA18636	NONE	N/A	COLLEGE SCHOLARSHIP	7,500
HAZELTON COURTNEY 311 N FILLMORE AVE SCRANTON,PA18504	NONE	N/A	COLLEGE SCHOLARSHIP	14,359
HEINE LAUREN PO BOX 405 WAVERLY,PA18471	NONE	N/A	COLLEGE SCHOLARSHIP	5,460
HENKE TIFFANI 1731 SUTTON RD NEW MILFORD,PA18834	NONE	N/A	COLLEGE SCHOLARSHIP	4,500
HUGO DAKOTA 19 MOON ST NEW ALBANY,PA18833	NONE	N/A	COLLEGE SCHOLARSHIP	7,115
IDDINGS MACI 119 WOODLAND WAY TUNKHANNOCK,PA18657	NONE	N/A	COLLEGE SCHOLARSHIP	10,000
JASIENSKI MATTHEW 607 BLUEBERRY DR DURYEA,PA18642	NONE	N/A	COLLEGE SCHOLARSHIP	8,000
JONES NADIA 87 CHARLES ST WILKES BARRE,PA18702	NONE	N/A	COLLEGE SCHOLARSHIP	11,057
JUMPER KEVIN 231 MONTGOMERY AVE WEST PITTSTON,PA18643	NONE	N/A	COLLEGE SCHOLARSHIP	14,000
KAZMIERCZAK MICHAEL 536 S MAIN ST TAYLOR,PA18517	NONE	N/A	COLLEGE SCHOLARSHIP	8,477
KILE MAYA 618 EAST 3RD ST BEREICK,PA18643	NONE	N/A	COLLEGE SCHOLARSHIP	10,000
KING ELIANA 1618 NORTH WEBSTER AVE DUNMORE,PA18509	NONE	N/A	COLLEGE SCHOLARSHIP	8,833
LYNCH LORNA 317 GRIFFIN POND RD S ABINGTON TOWNSHIP,PA18411	NONE	N/A	COLLEGE SCHOLARSHIP	6,250
MALINOWSKI SHANE 85 OVERTON RD NEW ALBANY,PA18833	NONE	N/A	COLLEGE SCHOLARSHIP	10,000
MARYASZ EMILEE 2827 SR 307 DALTON,PA18414	NONE	N/A	COLLEGE SCHOLARSHIP	7,500
MCMANUS AVRY 295 NEW GRANT ST WILKESBARRE,PA18702	NONE	N/A	COLLEGE SCHOLARSHIP	3,750
MODI NEEL 1107 TAYLOR AVE DUNMORE,PA18510	NONE	N/A	COLLEGE SCHOLARSHIP	9,000
MOGER ADARSH 3505 BIRNEY AVE MOOSIC,PA18507	NONE	N/A	COLLEGE SCHOLARSHIP	2,500
MORRIS SARA 88 SIMPSON ST WILKES BARRE,PA18702	NONE	N/A	COLLEGE SCHOLARSHIP	13,629
MOWRY MATTHEW 956 TRIBLE RD MESHOPPEN,PA18630	NONE	N/A	COLLEGE SCHOLARSHIP	6,000
MUSKEY TYLER 801 SPRING ST MOOSIC,PA18507	NONE	N/A	COLLEGE SCHOLARSHIP	5,000
NESTOR MADISON 45 ARROWHEAD DRIVE FACTORYVILLE,PA18419	NONE	N/A	COLLEGE SCHOLARSHIP	6,500
NESTOR MALANA 45 ARROWHEAD DR FACTORYVILLE,PA18419	NONE	N/A	COLLEGE SCHOLARSHIP	6,500
NICHOLS KIARA 16402 SR 407 FACTORYVILLE,PA18419	NONE	N/A	COLLEGE SCHOLARSHIP	1,000
O'MALLEY SHANNON 812 COLUMBIA ST SCRANTON,PA18509	NONE	N/A	COLLEGE SCHOLARSHIP	5,000
PASKO EMMA 512 BUTLER ST DUNMORE,PA18512	NONE	N/A	COLLEGE SCHOLARSHIP	14,000
PASTERNAK KAITLIN 3 SHORED DRIVE TUNKHANNOCK,PA18657	NONE	N/A	COLLEGE SCHOLARSHIP	9,485
PETERS ALEXANDER 1200 N MARKET ST BERWICK,PA18603	NONE	N/A	COLLEGE SCHOLARSHIP	8,000
PETERS ANGENI 1209 NORTH MARKET ST BERWICK,PA18603	NONE	N/A	COLLEGE SCHOLARSHIP	7,548
PEZANOWSKI PAIGE 274 CANAAN ST CARBONDALE,PA18407	NONE	N/A	COLLEGE SCHOLARSHIP	8,246
READER CADEN 500 HOBBIE RD NESCOPECK,PA18635	NONE	N/A	COLLEGE SCHOLARSHIP	7,500
REJRET LILLIAN 79 STATE ST NICHOLSON,PA18446	NONE	N/A	COLLEGE SCHOLARSHIP	12,000
RICHART NATALIA 137 OLD RIVE RD WILKES BARRE,PA18702	NONE	N/A	COLLEGE SCHOLARSHIP	10,000
ROWLES EMALIE 383 E GRAND ST NANTICOKE,PA18634	NONE	N/A	COLLEGE SCHOLARSHIP	8,000
SALANSKY MARESSA 585 SR 2035 NICHOLSON,PA18446	NONE	N/A	COLLEGE SCHOLARSHIP	12,000
SIGAFOOS MAKAYLA 52 IRONWOOD ST TUNKHANNOCK,PA18657	NONE	N/A	COLLEGE SCHOLARSHIP	8,899
SMITH KAILYN 36 PHILADELPHIA AVE TUNKHANNOCK,PA18657	NONE	N/A	COLLEGE SCHOLARSHIP	16,760
SNOW SARAH 234 BAVARIAN HILL RD BEACH LAKE,PA18405	NONE	N/A	COLLEGE SCHOLARSHIP	5,531
STEVENS EMILY 1405 BUTTON RD SPRINGVILLE,PA18844	NONE	N/A	COLLEGE SCHOLARSHIP	12,000
STODDARD GIANA 26 FAIRFIELD DR LAFLIN,PA18702	NONE	N/A	COLLEGE SCHOLARSHIP	15,000
STUENZI MONICA 343 W MAIN ST DALTON,PA18414	NONE	N/A	COLLEGE SCHOLARSHIP	12,905
THOMPSON BEN 125 MAPLE AVE MOSCOW,PA18444	NONE	N/A	COLLEGE SCHOLARSHIP	2,500
VANLUVANEE KEVIN PO BOX 279 NICHOLSON,PA18446	NONE	N/A	COLLEGE SCHOLARSHIP	11,250
VOLL OLIVIA 81 EAST LYNN ROAD SPRINGVILLE,PA18844	NONE	N/A	COLLEGE SCHOLARSHIP	26,250
VOROZILCHAK PAVEL 132 HYLAND HILL DR ARCHBALD,PA18403	NONE	N/A	COLLEGE SCHOLARSHIP	17,795
WENG ZIXUAN 8 CEDAR RD PLAINS,PA18705	NONE	N/A	COLLEGE SCHOLARSHIP	522
WOOD KAYLA 105 2ND ST DALTON,PA18414	NONE	N/A	COLLEGE SCHOLARSHIP	15,000
WOODSWORTH SAUL 450 CAROLINA AVE WEST WYOMING,PA18644	NONE	N/A	COLLEGE SCHOLARSHIP	15,000
ZABRETSKY KYRA 911 WASHINGTON ST FREELAND,PA18224	NONE	N/A	COLLEGE SCHOLARSHIP	10,000
ZAWIERUCHA JADAN 1416 SUSCAN ROAD PITTSTON,PA18640	NONE	N/A	COLLEGE SCHOLARSHIP	1,032
Total ................................. 3a				647,012

bApproved for future payment

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

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	120,530
4 Dividends and interest from securities ....			14	179,075
5 Net rental income or (loss) from real estate:
aDebt-financed property......			16	211,995
bNot debt-financed property.....
6 Net rental income or (loss) from personal property
7 Other investment income .....					2,126
8 Gain or (loss) from sales of assets other than inventory ............			14	524,105	75,028
9 Net income or (loss) from special events:
10 Gross profit or (loss) from sales of inventory
11 Other revenue: aREIMBURSEMENT					8,321
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) ..				1,035,705	85,475

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

1,121,180

(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:

ROY W PIPER CHARITABLE TRUST

C/O WILLIAM A PETTY

EIN:

20-7487500

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
INDIRECT ACCOUNTING FEES	5,950	2,975		2,975

- TIN:

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

TY 2023 DepreciationSchedule

Name:

ROY W PIPER CHARITABLE TRUST

C/O WILLIAM A PETTY

EIN:

20-7487500

Description of Property	Date Acquired	Cost or Other Basis	Prior Years' Depreciation	Computation Method	Rate / Life (# of years)	Current Year's Depreciation Expense	Net Investment Income
LAND-BASIS FROM ESTATE	2010-01-01	44,000
BUILDING-BASIS FROM ESTATE	2010-01-01	556,727	262,337	S/L	27.5000	20,244	20,244
LAND IMPROVEMENTS-CARRYOVER BASIS	2010-01-01	50,017	42,633	150DB	15.0000	2,954	2,954
FURNISHINGS	2010-06-15	1,868	1,868	200DB	5.0000
2 LOTS BY SUSQUEHANNA APTS	2010-01-01	30,000
FURNISHINGS	2011-03-31	407	407	200DB	5.0000
FURNISHINGS	2011-04-30	1,210	1,210	200DB	5.0000
FURNISHINGS	2011-07-31	352	352	200DB	5.0000
FURNISHINGS	2011-08-31	271	271	200DB	5.0000
FURNISHINGS	2011-10-31	921	921	200DB	5.0000
FURNISHINGS	2011-11-30	256	256	200DB	5.0000
DEHUMIDIFIER	2012-06-30	79	79	200DB	5.0000
2 OIL TANKS	2012-12-31	609	609	200DB	5.0000
JOHN DEERE MOWER	2012-05-13	2,226	2,226	200DB	5.0000
OIL TANKS	2013-01-31	1,001	1,001	200DB	5.0000
REFRIGERATOR	2013-04-30	276	276	200DB	5.0000
DEHUMIDIFIER	2013-07-31	124	124	200DB	5.0000
CARPET	2013-09-30	349	349	200DB	5.0000
WASHER	2013-10-31	359	359	200DB	5.0000
REFRIGERATOR	2014-02-28	596	596	200DB	5.0000
WATER HEATER	2014-04-30	1,087	1,087	200DB	5.0000
CARPET	2014-05-31	368	368	200DB	5.0000
WATER HEATER	2014-07-31	872	872	200DB	5.0000
REFRIGERATOR	2014-08-31	252	252	200DB	5.0000
WATER HEATER	2014-08-31	266	266	200DB	5.0000
CARPET	2014-12-31	380	380	200DB	5.0000
CARPET	2014-07-31	354	354	200DB	5.0000
NEW CARPET	2015-04-30	536	536	200DB	5.0000
NEW CABINET DRAWERS	2015-05-31	56	56	200DB	5.0000
NEW CARPET	2015-07-31	708	708	200DB	5.0000
NEW REFRIGERATOR	2015-08-31	310	310	200DB	5.0000
PARKING LOT SEALING	2015-10-31	1,845	1,436	150DB	15.0000	55	55
CARPET	2015-11-30	268	268	200DB	5.0000
CARPET	2015-12-31	401	401	200DB	5.0000
WASHER & DRYER	2016-05-09	374	374	200DB	5.0000
WATER HEATER	2016-05-09	883	883	200DB	5.0000
CARPET CLEANER	2016-08-03	105	105	200DB	5.0000
CARPET	2016-12-08	354	354	200DB	5.0000
DRIVEWAY SEALING	2016-05-25	3,073	2,302	150DB	15.0000	90	90
CARPET	2017-01-12	391	391	200DB	5.0000
TRIMMER	2017-06-14	241	241	200DB	5.0000
CARPET	2017-07-08	495	495	200DB	5.0000
SEALING	2017-10-03	2,125	2,125	150DB	15.0000
REFRIGERATOR	2017-11-11	292	292	200DB	5.0000
CARPET	2017-12-14	3,687	3,687	200DB	5.0000
CARPET	2018-01-15	268	268	200DB	5.0000
CARPET	2018-04-12	354	354	200DB	5.0000
REFRIGERATOR	2018-06-05	322	322	200DB	5.0000
RANGE	2018-06-05	285	285	200DB	5.0000
REFRIGERATOR	2018-07-10	305	305	200DB	5.0000
CARPET	2018-07-22	288	288	200DB	5.0000
FURNACE	2018-03-15	1,774	1,774	200DB	5.0000
WASHER & DRYER	2018-09-17	793	793	200DB	5.0000
SNOW BLOWER	2018-12-14	529	529	200DB	5.0000
REFRIGERATOR	2019-11-27	339	339	200DB	5.0000
CARPET & FLOORING	2020-02-12	349	268	200DB	5.0000	38	38
CARPET & FLOORING	2020-07-10	421	292	200DB	5.0000	52	52
HOT WATER HEATER	2020-12-22	816	537	200DB	5.0000	111	111
CARPET	2021-02-18	362	188	200DB	5.0000	69	69
REFRIGERATOR	2021-03-08	387	201	200DB	5.0000	74	74
CARPET	2021-04-09	281	146	200DB	5.0000	54	54
WATER HEATER	2021-04-22	1,852	963	200DB	5.0000	356	356
CARPET	2021-07-17	281	146	200DB	5.0000	54	54
(2) REFRIGERATORS	2021-10-10	774	402	200DB	5.0000	149	149
FURNACE	2022-10-31	2,789	139	200DB	5.0000	1,060	1,060
CARPET	2022-11-30	375	19	200DB	5.0000	142	142
HOT WATER HEATER	2022-12-31	2,897	145	200DB	5.0000	1,101	1,101
TRIMMER	2023-05-31	241		200DB	5.0000	60	60
(4) CARPETS	2023-09-30	1,898		200DB	5.0000	285	285
VACUUM	2023-09-30	55		200DB	5.0000	8	8
CARPET	2023-12-31	425		200DB	5.0000	21	21
REFRIGERATOR	2023-12-31	403		200DB	5.0000	20	20
PAVING	2023-10-31	7,389		150DB	15.0000	92	92
LEASEHOLD IMPROVEMENTS	2023-04-30	2,681		S/L	15.0000	112	112
LAND @ FMV 1/1/10	2010-01-01	8,080
BUILDING @ FMV 1/1/10	2010-01-01	92,920	43,785	S/L	27.5000	141	141
IMPROVEMENTS	2010-12-15	10,268	4,496	S/L	27.5000	16	16
IMPROVEMENTS	2011-06-15	929	390	S/L	27.5000	1	1
FURNISHINGS	2011-06-15	1,971	1,971	200DB	5.0000
FURNACE	2014-03-13	4,639	1,483	S/L	27.5000	7	7
BUILDING IMPROVEMENTS	2014-11-26	6,445	5,048	S/L	15.0000	108	108
NEW REFRIGERATOR	2015-08-31	450	450	200DB	5.0000
NEW CARPET	2015-09-30	2,100	2,100	200DB	5.0000
SEWER LINE	2016-05-25	591	424	S/L	15.0000	10	10
WATER HEATER	2016-12-15	280	280	200DB	5.0000
WINDOWS (228)	2017-09-04	197	133	S/L	15.0000	1	1
RANGE (228)	2018-06-06	477	477	200DB	5.0000
LAND @ FMV 1/1/10	2010-01-01	180,090
BUILDING @ FMV 1/1/10	2010-01-01	486,910	161,784	S/L	39.0000	12,484	12,484
IMPROVEMENTS-BARRACKS	2011-06-15	22,681	6,712	S/L	39.0000	582	582
NEW HEATING UNIT	2012-02-29	16,880	6,675	S/L	27.5000	614	614
RANGE	2013-09-04	480	480	200DB	5.0000
NEW WATER TREATMENT SYSTEM	2015-06-29	2,942	2,207	S/L	15.0000	98	98
PARKING LOT SEALING	2015-10-20	4,943	3,848	150DB	15.0000	146	146
REFRIGERATOR	2016-08-25	505	505	200DB	5.0000
FLOORING	2016-01-14	335	240	S/L	15.0000	11	11
BULLET PROOF GLASS	2016-01-26	2,335	1,674	S/L	15.0000	77	77
FLOORING	2016-04-20	2,021	1,449	S/L	15.0000	67	67
IMPROVEMENTS	2016-04-28	1,569	1,124	S/L	15.0000	53	53
IMPROVEMENTS	2016-05-23	3,768	2,700	S/L	15.0000	126	126
SEALING	2017-10-05	753	753	150DB	15.0000
TILE	2017-10-06	1,015	1,015	200DB	5.0000
GARBAGE DISPOSAL	2018-12-01	1,079	1,079	200DB	5.0000
SEALING	2018-05-14	763	763	150DB	15.0000
SEALING	2019-11-27	763	763	150DB	15.0000
ROOF	2021-09-12	3,200	320	S/L	15.0000	213	213
SEALING	2022-06-23	1,125	70	150DB	15.0000	106	106
LAND-BASIS FROM ESTATE	2010-01-01	20,800
BUILDING-BASIS FROM ESTATE	2010-01-01	116,023	54,671	S/L	27.5000	4,219	4,219
LAND-BASIS FROM ESTATE	2010-01-01	90,000
BUILDING-BASIS FROM ESTATE	2010-01-01	329,128	109,358	S/L	39.0000	8,439	8,439
LAND IMPROVEMENTS	2010-01-01	5,185	4,420	150DB	15.0000	306	306
EQUIPMENT	2010-01-01	21,226	21,226	200DB	7.0000
CARPET	2013-05-10	1,380	1,380	200DB	5.0000
WATER HEATER	2014-01-29	315	315	200DB	5.0000
DUCT WORK	2015-02-19	2,070	418	S/L	39.0000	53	53
NEW BASEBOARD HEAT	2015-03-05	1,380	276	S/L	39.0000	35	35
NEW CONCRETE POSTS	2015-06-29	161	121	S/L	15.0000	5	5
HEATERS	2016-12-29	126	126	200DB	5.0000
RESTRIPPING LOT	2016-05-31	350	262	150DB	15.0000	11	11
STEEL DOOR	2018-05-23	985	117	S/L	39.0000	25	25
REFRIGERATOR	2019-01-04	610	610	200DB	5.0000
ROOF	2019-11-21	1,000	1,000	S/L	15.0000
FLOORING	2022-05-31	2,100	525	200DB	5.0000	630	630
WATER HEATER	2023-01-01	646		200DB	5.0000	226	226

- TIN:

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

TY 2023 GainLossSaleOtherAssetsSch

Name:

ROY W PIPER CHARITABLE TRUST

C/O WILLIAM A PETTY

EIN:

20-7487500

Name	How Acquired	Date Sold	Gross Sales Price	Basis	Sales Expenses	Total (net)	Accumulated Depreciation
SALE OF 228-230 NEW MALLERY	PURCHASE	2023-01	155,000	129,347	11,946	75,028	61,321
SEE ATTACHMENT D-1	PURCHASE		115,595	111,706		3,889
SEE ATTACHMENT D-1	PURCHASE		86,107	86,107
SEE ATTACHMENT D-1	PURCHASE		291,496	313,155		-21,659
SEE ATTACHMENT D-1	PURCHASE		254,420	273,173		-18,753
SEE ATTACHMENT D-1	PURCHASE		557			557
SEE ATTACHMENT D-2	PURCHASE		18,656	24,596		-5,940
SEE ATTACHMENT D-2	PURCHASE		65,701	39,604		26,097
SEE ATTACHMENT D-3	PURCHASE		16,325	16,895		-570
SEE ATTACHMENT D-3	PURCHASE		33,383	30,777		2,606
SEE ATTACHMENT D-4	PURCHASE		44,017	46,298		-2,281
SEE ATTACHMENT D-4	PURCHASE		431,845	403,836		28,009
SEE ATTACHMENT D-6	PURCHASE		72,531	71,331		1,200
SEE ATTACHMENT D-6	PURCHASE		830,430	618,835		211,595
SEE ATTACHMENT D-7	PURCHASE		453,770	350,000		103,770
SEE ATTACHMENT D-8	PURCHASE		554,975	526,462		28,513
SEE ATTACHMENT D-8	PURCHASE		687,494	521,032		166,462

- TIN:

TY 2023 InvestmentsCorpStockSchedule

Name:

ROY W PIPER CHARITABLE TRUST

C/O WILLIAM A PETTY

EIN:

20-7487500

Name of Stock	End of Year Book Value	End of Year Fair Market Value
JACKSON LIFE ANNUITY	1,750,000	1,750,000
WELLS FARGO 2565	2,177,605	2,177,605
WELLS FARGO 1848	825,609	825,609
WELLS FARGO 0483	129,286	129,286
WELLS FARGO 9405	2,179,056	2,179,056
WELLS FARGO 3420	240,257	240,257
WELLS FARGO 8632	2,494,400	2,494,400
WELLS FARGO 5497	2,052,240	2,052,240
WELLS FARGO 7578	1,651,506	1,651,506
FORETHOUGHT LIFE ANNUITY	500,000	500,000

- TIN:

TY 2023 InvestmentsOtherSchedule2

Name:

ROY W PIPER CHARITABLE TRUST

C/O WILLIAM A PETTY

EIN:

20-7487500

Category/ Item	Book Value	End of Year Fair Market Value
IGM 2003-1	342	342
IGM 2003-2	534	534
IGM 2004-1	334	334
IGM 2004-2	122	122
IGM 2005-1	863	863
IGM 2005-2	2,442	2,442
IGM 2006-1	268	268
IGM 2006-2	546	546

- TIN:

TY 2023 LandEtcSchedule2

Name:

ROY W PIPER CHARITABLE TRUST

C/O WILLIAM A PETTY

EIN:

20-7487500

Category / Item	Cost / Other Basis	Accumulated Depreciation	Book Value	End of Year Fair Market Value
BUILDING	1,552,797	660,641	892,156	1,552,797
LAND IMPROVEMENTS	78,331	63,135	15,196	78,331
EQUIPMENT & FURNISHINGS	72,925	64,057	8,868	72,925
LAND	364,890		364,890	364,890

- TIN:

TY 2023 LegalFeesSchedule

Name:

ROY W PIPER CHARITABLE TRUST

C/O WILLIAM A PETTY

EIN:

20-7487500

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
INDIRECT LEGAL FEES	1,930			1,930

- TIN:

TY 2023 OtherAssetsSchedule

Name:

ROY W PIPER CHARITABLE TRUST

C/O WILLIAM A PETTY

EIN:

20-7487500

Description	Beginning of Year - Book Value	End of Year - Book Value	End of Year - Fair Market Value
ACCRUED INTEREST RECEIVABLE	6,759	19,598	19,598
DUE TO/FROM DIFFERENCE		-2,611	-2,611

- TIN:

TY 2023 OtherDecreasesSchedule

Name:

ROY W PIPER CHARITABLE TRUST

C/O WILLIAM A PETTY

EIN:

20-7487500

Description	Amount
FEDERAL INCOME TAX PAYMENTS	6,854

- TIN:

TY 2023 OtherExpensesSchedule

Name:

ROY W PIPER CHARITABLE TRUST

C/O WILLIAM A PETTY

EIN:

20-7487500

Description	Revenue and Expenses per Books	Net Investment Income	Disbursements for Charitable Purposes
SUSQUEHANNA APARTMENTS
INSURANCE	15,238	15,238
REPAIRS & MAINTENANCE	10,138	10,138
TRASH COLLECTION	6,539	6,539
PEST CONTROL	2,294	2,294
GROUND MAINTENANCE	1,191	1,191
VEHICLE EXPENSE	1,184	1,184
OFFICE EXPENSE	722	722
SYSTEM TESTING	355	355
SNOW REMOVAL	168	168
TENANT FUNCTIONS	162	162
DUES & DONATION	87	87
53WYOMINGAVE &55 W HARRISON
INSURANCE
REPAIRS & MAINTENANCE
10-12 PA AVE,TUNKHANNOCK PA
INSURANCE
REPAIRS & MAINTENANCE
220-222 NEW MALLERY PL, WB
REPAIRS & MAINTENANCE
INSURANCE
PEST CONTROL
LEVEE FEE
224 NEW MALLERY PL, WB
INSURANCE
REPAIRS & MAINTENANCE
PEST CONTROL
RECYCLING FEES
LEVEE FEE
228-230 NEW MALLERY PL WB
PEST CONTROL	40	40
35 SECOND STREET, TUNK PA
INSURANCE
1745 VALLEY RD, MANSFIELD
INSURANCE	1,626	1,626
REPAIRS & MAINTENANCE	300	300
872 SALEM BLVD,SHICKSHINNY
REPAIRS & MAINTENANCE	7,065	7,065
INSURANCE	6,119	6,119
SYSTEM TESTING	2,475	2,475
PEST CONTROL	500	500
22 SPRUCE STREET, TUNK PA
INSURANCE	1,555	1,555
RR1 ROUTE 6&PA 220N TOWANDA
APPRAISALS
INSURANCE
GROUND MAINTENANCE
REPAIRS & MAINTENANCE
915 ROUTE 6, TUNKHANNOCK PA
REPAIRS & MAINTENANCE	6,388	6,388
INSURANCE	6,304	6,304
PEST CONTROL	500	500
WATER TESTING	260	260
119 WARREN ST TUNKHANNOCK
INSURANCE	544	544
35 WYOMING AVE
INSURANCE	8	8
EXPENSES
WELLS FARGO FEES	60,320	60,320
OFFICE EXPENSE	1,144	572	572
SERVICE CHARGES/FEES - STOCK	1,066	1,066
INSURANCE	467		467
IGM PTR LOSS	1,075	1,075

- TIN:

TY 2023 OtherIncomeSchedule2

Name:

ROY W PIPER CHARITABLE TRUST

C/O WILLIAM A PETTY

EIN:

20-7487500

Description	Revenue And Expenses Per Books	Net Investment Income
ROYALTY INCOME	2,152	2,152
ROYALTY DEDUCTIONS	-26	-26
REIMBURSEMENT	8,321	8,321

- TIN:

TY 2023 OtherIncreasesSchedule

Name:

ROY W PIPER CHARITABLE TRUST

C/O WILLIAM A PETTY

EIN:

20-7487500

Description	Amount
NON REPORTED GAIN	51,137
UNREALIZED APPRECIATION OF MKT SEC	622,564

- TIN:

TY 2023 OtherLiabilitiesSchedule

Name:

ROY W PIPER CHARITABLE TRUST

C/O WILLIAM A PETTY

EIN:

20-7487500

Description	Beginning of Year - Book Value	End of Year - Book Value
SECURITY DEPOSITS	2,300	1,405
PAYROLL TAXES	2,766	2,807
ACCRUED INSURANCE REFUND	2,198

- TIN:

TY 2023 OtherNotesLoansRcvblShortSch2

Name:

ROY W PIPER CHARITABLE TRUST

C/O WILLIAM A PETTY

EIN:

20-7487500

Name of 501(c)(3) Organization	Balance Due
DUE FROM PA DEPT OF REC	690
INSTALLMENT SALE WARREN ST	117,857

- TIN:

TY 2023 OtherProfessionalFeesSchedule

Name:

ROY W PIPER CHARITABLE TRUST

C/O WILLIAM A PETTY

EIN:

20-7487500

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
SUSQUEHANNA APARTMENTS	46,923	46,923