TY 2023 Form 990PF

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.............	186,248	9,408	9,408
	2	Savings and temporary cash investments.........		107,832	107,832
	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).....		0
	7	Other notes and loans receivable (attach schedule)
		Less: allowance for doubtful accounts		0
	8	Inventories for sale or use..............
	9	Prepaid expenses and deferred charges..........
	10a	Investments—U.S. and state government obligations (attach schedule)
	b	Investments—corporate stock (attach schedule).......	1,671,184	1,686,430	2,180,157
	c	Investments—corporate bonds (attach schedule).......
	11	Investments—land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)		0
	12	Investments—mortgage loans.............
	13	Investments—other (attach schedule)..........		0
	14	Land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)		0
	15	Other assets (describe )	0	0	0
	16	Total assets (to be completed by all filers—see the
		instructions. Also, see page 1, item I)	1,857,432	1,803,670	2,297,397
	17	Accounts payable and accrued expenses..........
	18	Grants payable.................
	19	Deferred revenue.................
	20	Loans from officers, directors, trustees, and other disqualified persons		0
	21	Mortgages and other notes payable (attach schedule)......		0
	22	Other liabilities (describe )	0	0
	23	Total liabilities (add lines 17 through 22).........		0
		Foundations that follow FASB ASC 958, check here
		and complete lines 24, 25, 29 and 30.
	24	Net assets without donor restrictions...........	1,857,432	1,803,670
	25	Net assets with donor restrictions............
		Foundations that do not follow FASB ASC 958, check here
		and complete lines 26 through 30.
	26	Capital stock, trust principal, or current funds........
	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).....	1,857,432	1,803,670
	30	Total liabilities and net assets/fund balances (see instructions).	1,857,432	1,803,670

Part III

Analysis of Changes in Net Assets or Fund Balances

Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............

1,857,432

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

56,652

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

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

1,914,084

Decreases not included in line 2 (itemize) right arrow

List of Attached Documents:

// Content

110,414

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

1,803,670

(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	National Financial Services LLC 498	P	2023-01-01	2023-06-01
b	National Financial Services LLC 498	P	2018-10-10	2023-06-01
c	Capital Gain Distributions on Investments National Financial Services LLC, 498	P	2016-01-05	2023-12-31
d	Charles Schwab & Co., Inc. 702	P	2023-01-01	2023-12-31
e	Charles Schwab & Co., Inc. 702	P	2018-10-10	2023-12-31
	Charles Schwab & Co., Inc. 548	D	2013-09-23	2023-12-31

(e) Gross sales price		(g) Cost or other basis plus expense of sale	(h) Gain or (loss) (e) plus (f) minus (g)
a	13,429	15,926	-2,497
b	82,400	106,871	-24,471
c	4	0	4
d	364,902	358,630	6,272
e	144,633	142,012	2,621
	46,277	45,158	1,119

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	0	0	0	-2,497
b	0	0	0	-24,471
c	0	0	0	4
d	0	0	0	6,272
e	0	0	0	2,621
	0	0	0	1,119

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	-16,952
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	3,775

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	765
b	All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2	Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-)	2	0
3	Add lines 1 and 2...........................	3	765
4	Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-)	4	0
5	Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- .....	5	765
6	Credits/Payments:

a	2023 estimated tax payments and 2022 overpayment credited to 2023	6a	1,886
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	1,886
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	1,121
11	Enter the amount of line 10 to be: Credited to 2024 estimated tax1,121	Refunded	11

(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
Melinda M Rupp	Trustee 1.00	0	0	0
PO Box 26 Archbold,OH43502
Claire R Morton	Trustee 2.00	0	0	0
113 Quail Run Archbold,OH43502
Emily J Rupp	Trustee 2.00	0	0	0
161 West Harrison 303 Chicago,IL60605

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	The Foundation made a generous donation to Sara's Garden a hypoberaic and special needs education facility serving northwest Ohio, which the Foundation had previously supported.	25,000
2	The foundation made a generous donation to Fairlawn Haven a local public nursing home, which the Foundation had previously supported.	50,000
3	The foundation made a generous donation to Sauder Village, a nonprofit historical museum and working farm for the construction of an addition to the Village.	25,000
4

Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2.	Amount
1


2


All other program-related investments. See instructions.
3

		(a) Corpus	(b) Years prior to 2022	(c) 2022	(d) 2023
1 Distributable amount for 2023 from Part X, line 7					0
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......	100,000
b From 2019......	300,000
c From 2020......	300,000
d From 2021......	300,000
e From 2022......	300,000
f Total of lines 3a through e ........		1,300,000
4Qualifying distributions for 2023 from Part
XI, line 4: $ 100,000
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)........		0
d Applied to 2023 distributable amount.....
e Remaining amount distributed out of corpus		100,000
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		1,400,000
b Prior years’ undistributed income. Subtract line 4b from line 2b ..........			0
c Enter the amount of prior years’ undistributed income for which a notice of deficiency has been issued, or on which the section 4942(a) tax has been previously assessed......
d Subtract line 6c from line 6b. Taxable amount —see instructions ...........			0
e Undistributed income for 2022. Subtract line 4a from line 2a. Taxable amount—see instructions .............				0
f Undistributed income for 2023. Subtract lines 4d and 5 from line 1. This amount must be distributed in 2024 ..........					0
7 Amounts treated as distributions out of corpus to satisfy requirements imposed by section 170(b)(1)(F) or 4942(g)(3) (Election may be required - see instructions) .......
8 Excess distributions carryover from 2018 not applied on line 5 or line 7 (see instructions) ...		100,000
9 Excess distributions carryover to 2024. Subtract lines 7 and 8 from line 6a ......		1,300,000
10 Analysis of line 9:
a Excess from 2019....	300,000
b Excess from 2020....	300,000
c Excess from 2021....	300,000
d Excess from 2022....	300,000
e Excess from 2023....	100,000

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
	58,809	36,949	75,972	55,252	226,982
b 85% (0.85) of line 2a .........	49,988	31,407	64,576	46,964	192,935
c Qualifying distributions from Part XI, line 4 for each year listed .....	100,000	300,000	300,000	300,000	1,000,000
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 ....	100,000	300,000	300,000	300,000	1,000,000
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) ....	101,618	169,583	260,329	100,000	631,530
(2) Support from general public and 5 or more exempt organizations as provided in section 4942(j)(3)(B)(iii)....	101,618	169,583	260,329	100,000	631,530
(3) Largest amount of support from an exempt organization	0	0	0	0	0
(4) Gross investment income	61,292	51,183	155,759	63,540	331,774

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

Claire R Morton
113 Quail Run
Archbold,OH43502
(419) 445-4765

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

Written proof of Federal Tax Exempt Status

cAny submission deadlines:

December 1st

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

None

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
Sara's Garden 620 W Leggett Street Wauseon,OH43567		Exempt	To fund Capital Investments	25,000
Fairlawn Haven 407 E Lutz Road Archbold,OH43502		Exempt	To fund future capital buildingprojects	50,000
Sauder Village PO Box 235 Archbold,OH43502		Exempt	To fund additionto HistoricalVillage	25,000
Total ................................. 3a				100,000

	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)


1	Contributions, gifts, grants, etc., received (attach schedule)	101,618
2	Check .............
3	Interest on savings and temporary cash investments
4	Dividends and interest from securities...	61,292		61,292	61,292
5a	Gross rents............
b	Net rental income or (loss)
6a	Net gain or (loss) from sale of assets not on line 10
b	Gross sales price for all assets on line 6a
7	Capital gain net income (from Part IV, line 2)...			0
8	Net short-term capital gain.........				3,775
9	Income modifications...........
10a	Gross sales less returns and allowances
b	Less: Cost of goods sold....
c	Gross profit or (loss) (attach schedule).....		0
11	Other income (attach schedule).......		0
12	Total. Add lines 1 through 11........	162,910		61,292	65,067
13	Compensation of officers, directors, trustees, etc.
14	Other employee salaries and wages......
15	Pension plans, employee benefits.......
16a	Legal fees (attach schedule).........		0
b	Accounting fees (attach schedule).......		0
c	Other professional fees (attach schedule)....	List of Attached Documents: // Content	5,858	5,858	5,858
17	Interest...............
18	Taxes (attach schedule) (see instructions)...	List of Attached Documents: // Content	400	400	400
19	Depreciation (attach schedule) and depletion...		0
20	Occupancy..............
21	Travel, conferences, and meetings.......
22	Printing and publications..........
23	Other expenses (attach schedule).......		0
24	Total operating and administrative expenses.
	Add lines 13 through 23..........	6,258		6,258	6,258	0
25	Contributions, gifts, grants paid.......	100,000				100,000
26	Total expenses and disbursements. Add lines 24 and 25	106,258		6,258	6,258	100,000
27	Subtract line 26 from line 12:
a	Excess of revenue over expenses and disbursements	56,652
b	Net investment income (if negative, enter -0-)			55,034
c	Adjusted net income (if negative, enter -0-)...				58,809

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

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 ...........
4 Dividends and interest from securities ....	523000	61,292
5 Net rental income or (loss) from real estate:
aDebt-financed property......
bNot debt-financed property.....
6 Net rental income or (loss) from personal property
7 Other investment income .....
8 Gain or (loss) from sales of assets other than inventory ............	523000	-16,952
9 Net income or (loss) from special events:
10 Gross profit or (loss) from sales of inventory
11 Other revenue: a
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) ..		44,340

(a) Line No.	(b) Amount involved	(c) Name of noncharitable exempt organization	(d) Description of transfers, transactions, and sharing arrangements

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.


(a) Name and address of each employee paid more than $50,000	(b) Title, and average hours per week devoted to position	(c) Compensation	(d) Contributions to employee benefit plans and deferred compensation	(e) Expense account, other allowances
NONE









Total number of other employees paid over $50,000...................				0

bApproved for future payment

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

Software ID:
Software Version:
Part VI Line 7 -Original Return Overpayment:	-1,886

Name of organization Bill & Melinda Rupp Foundation Inc

Part I Contributors	Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
1	Melinda M Rupp PO Box 26 Archbold, OH43502	$ 101,618	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)

Name of organization Bill & Melinda Rupp Foundation Inc		Employer identification number 27-4397392

Part II	Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
1	Publically traded common stocks	$ 101,618	2023-08-23
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
Schedule B (Form 990) (2023)


Name of organization Bill & Melinda Rupp Foundation Inc			Employer identification number 27-4397392
Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $ Use duplicate copies of Part III if additional space is needed.

Description	Amount
Realized Capital Loss	16,952
Unrealized Capital Gain on Donated Stock	93,481
Accounting Adjustment	-19

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
Pershing, LLC Investment Advice	133
National Financial Services LLC, 498 Investment Advice	4,214
Winzeler & Bok, Ltd. Income Tax Software	149
Charles Schwab & Co., Inc. 702 Investment Advice	1,359
Charles Schwab & Co., Inc. 548 Investment Advice	3