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
BERNARD & AUDRE RAPOPORT FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address)5400 BOSQUE BLVD STE 302 302
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
WACO, TX76710
A Employer identification number

74-2479712
B Telephone number (see instructions)

(254) 741-0510
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$58,428,774J Accounting method:
modified accrual
(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) 0
2 Check right arrow.............
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities... 1,356,538 1,356,538  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 445,938
b Gross sales price for all assets on line 6a 4,668,922
7 Capital gain net income (from Part IV, line 2)... 445,938
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule).......      
12 Total. Add lines 1 through 11........ 1,802,476 1,802,476  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 256,100 25,610   230,490
14 Other employee salaries and wages...... 156,343 15,634   140,709
15 Pension plans, employee benefits....... 47,983 4,798   43,185
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
26,855 13,428   13,428
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
209,674 209,674   0
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
55,197 12,795   21,748
19 Depreciation (attach schedule) and depletion...      
20 Occupancy.............. 42,960 4,296   38,664
21 Travel, conferences, and meetings....... 23,334 0   23,334
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
272,004 43,814   228,191
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 1,090,450 330,049   739,749
25 Contributions, gifts, grants paid....... 2,243,603 1,941,495
26 Total expenses and disbursements. Add lines 24 and 25 3,334,053 330,049   2,681,244
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -1,531,577
b Net investment income (if negative, enter -0-) 1,472,427
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............. 2 -1 -1
2 Savings and temporary cash investments......... 630,107 1,162,336 1,162,336
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.......... 11,554 11,830 11,830
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule).......      
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 53,504,578 Click to see attachment
List of Attached Documents:
// Content
57,232,593 		57,232,594
14 Land, buildings, and equipment: basis right arrow14,588
Less: accumulated depreciation (attach schedule) right arrow14,588      
15 Other assets (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
13,548 		Click to see attachment
List of Attached Documents:
// Content
22,015 		Click to see attachment
List of Attached Documents:
// Content
22,015
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 54,159,789 58,428,773 58,428,774
Liabilities 17 Accounts payable and accrued expenses.......... 4,580  
18 Grants payable................. 170,000 472,108
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) Click to see attachment
List of Attached Documents:
// Content
18,095,885 		Click to see attachment
List of Attached Documents:
// Content
19,539,648
23 Total liabilities (add lines 17 through 22)......... 18,270,465 20,011,756
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........... 24,242,940 26,105,809
25 Net assets with donor restrictions............ 11,646,384 12,311,208
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    
29 Total net assets or fund balances (see instructions)..... 35,889,324 38,417,017
30 Total liabilities and net assets/fund balances (see instructions). 54,159,789 58,428,773
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
35,889,324
2
Enter amount from Part I, line 27a .....................
2
-1,531,577
3
Other increases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
3
5,511,768
4
Add lines 1, 2, and 3 ..........................
4
39,869,515
5
Decreases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
5
1,452,498
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
38,417,017
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 LONG TERM CAPITAL GAIN DISTRIBUTIONS      
b PUBLICLY TRADED SECURITIES      
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 54,083     54,083
b 4,614,839   4,222,984 391,855
c
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69 		(j)
Adjusted basis
as of 12/31/69 		(k)
Excess of col. (i)
over col. (j), if any
a       54,083
b       391,855
c
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 445,938
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ................... 		Bracket 3  
Part V
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here right arrow and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions) 1 20,467
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 20,467
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 20,467
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 8,514
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld .......... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 8,514
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. Click to see attachment
List of Attached Documents:
// Content
8 611
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9 12,564
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10  
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow   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
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. right arrow$ 0(2) On foundation managers.right arrow$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
round bullet By language in the governing instrument, or
round bullet By state legislation that effectively amends the governing instrument so that no mandatory directions
that conflict with the state law remain in the governing instrument? ................
6
Yes
 
7
Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
and Part XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrowTX
b
If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
8b
Yes
 
9
Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
or 4942(j)(5) for calendar year 2023 or the taxable year beginning in 2023? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
9
 
No
10
Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
and addresses. ...............................
10
 
No
11
At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
11
 
No
12
Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
advisory privileges? If "Yes," attach statement. See instructions.................
12
 
No
13
Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
13
Yes
 
Website addressright arrowRAPOPORTFDN.ORG
14
The books are in care ofright arrowTHE ORGANIZATION Telephone no.right arrow (254) 741-0510

Located atright arrow5400 BOSQUE BLVD SUITE 302WACOTX ZIP+4right arrow76710
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........right arrow
and enter the amount of tax-exempt interest received or accrued during the year ........right arrow
15
 
16 At any time during calendar year 2023, did the foundation have an interest in or a signature or other authority over YesNo
a bank, securities, or other financial account in a foreign country? .................
16   No
See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country right arrow
Form 990-PF (2023)
Form 990-PF (2023)
Page 5
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required
File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
Yes
No
1a
During the year did the foundation (either directly or indirectly):
(1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........
1a(1)
 
No
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
1a(3)
 
No
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
Yes
 
(5) Transfer any income or assets to a disqualified person (or make any of either available
for the benefit or use of a disqualified person)? ......................
1a(5)
 
No
(6) Agree to pay money or property to a government official? (Exception. Check "No"
if the foundation agreed to make a grant to or to employ the official for a period
after termination of government service, if terminating within 90 days.) ...............
1a(6)
 
No
b
If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........
1b
 
No
c
Organizations relying on a current notice regarding disaster assistance check here ........right arrow
d
Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
that were not corrected before the first day of the tax year beginning in 2023? .............
1d
 
No
2
Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
a
At the end of tax year 2023, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2023?....................
2a
 
No
If "Yes," list the years right arrow20, 20, 20, 20
b
Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
(relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
to all years listed, answer "No" and attach statement—see instructions.) ..............
2b
 
 
c
If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
right arrow20, 20, 20, 20
3a
Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
any time during the year? ..............................
3a
 
No
b
If "Yes," did it have excess business holdings in 2023 as a result of (1) any purchase by the foundation
or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
if the foundation had excess business holdings in 2023.) .....................
3b
 
 
4a
Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
4a
 
No
b
Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2023? ..
4b
 
No
Form 990-PF (2023)
Form 990-PF (2023)
Page 6
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required (continued)
5a
During the year did the foundation pay or incur any amount to:
Yes
No
(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........
5a(1)
 
No
(2) Influence the outcome of any specific public election (see section 4955); or to carry
on, directly or indirectly, any voter registration drive? ....................
5a(2)
 
No
(3) Provide a grant to an individual for travel, study, or other similar purposes? .............
5a(3)
 
No
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
 
No
(5) Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals? .............
5a(5)
 
No
b
If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........
5b
 
 
c
Organizations relying on a current notice regarding disaster assistance check .........right arrow
d
If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
tax because it maintained expenditure responsibility for the grant? .................
5d
 
 
If "Yes," attach the statement required by Regulations section 53.4945–5(d).
6a
Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
a personal benefit contract? .............................
6a
 
No
b
Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
6b
 
No
If "Yes" to 6b, file Form 8870.
7a
At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
7a
 
No
b
If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....
7b
 
 
8
Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
excess parachute payment during the year? .........................
8
 
No
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors
1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
(a) Name and address (b) Title, and average
hours per week
devoted to position 		(c) Compensation
 (If not paid, enter
-0-) 		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
other allowances
DR RONALD RAPOPORT CHAIRMAN, TRUSTEE
3.50 		11,000 0 0
5400 BOSQUE BLVD SUITE 302
WACO,TX76710
MRS PATRICIA RAPOPORT TRUSTEE
3.50 		11,000 0 0
5400 BOSQUE BLVD SUITE 302
WACO,TX76710
AMBASSADOR LYNDON OLSON JR TRUSTEE
3.50 		9,000 0 0
5400 BOSQUE BLVD SUITE 302
WACO,TX76710
MR WILLIAM A NESBITT SEC., TREAS., TRUSTEE
3.50 		4,000 0 0
5400 BOSQUE BLVD SUITE 302
WACO,TX76710
DR JOEL SCHWARTZ TRUSTEE
3.50 		11,000 0 0
5400 BOSQUE BLVD SUITE 302
WACO,TX76710
DR JAMES CHESNEY TRUSTEE
3.50 		13,249 0 0
5400 BOSQUE BLVD SUITE 302
WACO,TX76710
DR RICK BATTISTONI TRUSTEE
3.50 		11,000 0 0
5400 BOSQUE BLVD SUITE 302
WACO,TX76710
MS EMILY RAPOPORT TRUSTEE
3.50 		8,000 0 0
5400 BOSQUE BLVD SUITE 302
WACO,TX76710
MRSREBECCA A RAPOPORT-BAKER TRUSTEE
3.50 		11,000 0 0
5400 BOSQUE BLVD SUITE 302
WACO,TX76710
SAMUEL BAKER TRUSTEE
3.50 		16,000 0 0
5400 BOSQUE BLVD SUITE 302
WACO,TX76710
MR MARK HOBBS EXECUTIVE DIRECTOR
40.00 		238,042 0 0
5400 BOSQUE BLVD SUITE 302
WACO,TX76710
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
CASEY SADLER GRANT MANAGER
40.00 		84,710 0 0
5400 BOSQUE BLVD SUITE 302
WACO,TX76712
JENNY PEEL GRANT MANAGER
33.00 		71,633 0 0
5400 BOSQUE BLVD SUITE 302
WACO,TX76712
Total number of other employees paid over $50,000...................right arrow 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)
3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
UBS FINANCIAL SERVICES INC INVESTMENT ADVICE 209,674
100 CRESCENT CT SUITE 400
DALLAS,TX75201
Total number of others receiving over $50,000 for professional services.............right arrow0
Part VIII-A
Summary of Direct Charitable Activities
List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
1  
2  
3  
4  
Part VIII-B
Summary of Program-Related Investments (see instructions)
Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
1  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................right arrow0
Form 990-PF (2023)
Form 990-PF (2023)
Page 8
Part IX
Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)
1
Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
purposes:
a
Average monthly fair market value of securities...................
1a
55,298,590
b
Average of monthly cash balances.......................
1b
952,436
c
Fair market value of all other assets (see instructions)................
1c
36,967
d
Total (add lines 1a, b, and c).........................
1d
56,287,993
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
0
2
Acquisition indebtedness applicable to line 1 assets..................
2
0
3
Subtract line 2 from line 1d.........................
3
56,287,993
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
844,320
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
55,443,673
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
2,772,184
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
2,772,184
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
20,467
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
20,467
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
2,751,717
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
2,751,717
6
Deduction from distributable amount (see instructions).................
6
0
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
2,751,717
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
2,681,244
b
Program-related investments—total from Part VIII-B..................
1b
0
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
 
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
 
b
Cash distribution test (attach the required schedule) .................
3b
 
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
2,681,244
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 2,751,717
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only....... 0
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2022:
a From 2018...... 285,278
b From 2019...... 458,499
c From 2020......  
d From 2021......  
e From 2022...... 194,668
f Total of lines 3a through e ........ 938,445
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 2,681,244
a Applied to 2022, but not more than line 2a 0
b Applied to undistributed income of prior years
(Election required—see instructions)..... 		0
c Treated as distributions out of corpus (Election
required—see instructions)........ 		0
d Applied to 2023 distributable amount..... 2,681,244
e Remaining amount distributed out of corpus 0
5 Excess distributions carryover applied to 2023. 70,473 70,473
(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 5 867,972
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		0
c Enter the amount of prior years’ undistributed
income for which a notice of deficiency has
been issued, or on which the section 4942(a)
tax has been previously assessed...... 		0
d Subtract line 6c from line 6b. Taxable amount
—see instructions ........... 		0
e Undistributed income for 2022. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		0
f Undistributed income for 2023. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2024 .......... 		0
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) ....... 		0
8 Excess distributions carryover from 2018 not
applied on line 5 or line 7 (see instructions) ... 		214,805
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		653,167
10 Analysis of line 9:
a Excess from 2019.... 458,499
b Excess from 2020....  
c Excess from 2021....  
d Excess from 2022.... 194,668
e Excess from 2023....  
Form 990-PF (2023)
Form 990-PF (2023)
Page 10
Part XIII
Private Operating Foundations (see instructions and Part VI-A, question 9)
1a If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2023, enter the date of the ruling ...... right arrow
 
b Check box to indicate whether the organization is a private operating foundation described in section or
2a Enter the lesser of the adjusted net
income from Part I or the minimum
investment return from Part IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2023 (b) 2022 (c) 2021 (d) 2020
         
b 85% (0.85) of line 2a .........          
c Qualifying distributions from Part XI,
line 4 for each year listed ..... 		         
d Amounts included in line 2c not used directly
for active conduct of exempt activities .......... 		         
e Qualifying distributions made directly
for active conduct of exempt activities.
Subtract line 2d from line 2c .... 		         
3 Complete 3a, b, or c for the
alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......          
(2) Value of assets qualifying
under section 4942(j)(3)(B)(i)		          
b “Endowment" alternative test— enter 2/3
of minimum investment return shown in
Part IX, line 6 for each year listed .. 		         
c “Support" alternative test—enter:
(1) Total support other than gross
investment income (interest,
dividends, rents, payments
on securities loans (section
512(a)(5)), or royalties) .... 		         
(2) Support from general public
and 5 or more exempt
organizations as provided in
section 4942(j)(3)(B)(iii).... 		         
(3) Largest amount of support
from an exempt organization		          
(4) Gross investment income          
Part XIV
Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)
1Information Regarding Foundation Managers:
aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
DR RONALD RAPOPORT
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:
MARK HOBBS
5400 BOSQUE BLVD SUITE 302
WACO,TX76710
(254) 741-0510
bThe form in which applications should be submitted and information and materials they should include:
WRITTEN APPLICATION WITH IRS DETERMINATION LETTER SUBMITTED VIA ONLINE GRANT PORTAL.
cAny submission deadlines:
THERE ARE 3 CYCLES PER YEAR AS INDICATED ON THE WEBSITE.
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
MUST BE A 501(C)(3) ORGANIZATION. NO OTHER RESTRICTIONS APPLY.
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

ALLIANCE FOR JUSTICE

11 DUPONT CIRCLE NW 2ND FLOOR
WASHINGTON,DC20036 		NONE 501(C)(3) SUPPORT FOR BOULDER ADVOCACY PROGRAM 25,000

AMERICAN GATEWAYS

2301 COLCORD AVE
WACO,TX76707 		NONE 501(C)(3) GENERAL OPERATING SUPPORT 25,000

CASA OF MCLENNAN COUNTY

1001 WASHINGTON AVE
WACO,TX76701 		NONE 501(C)(3) SALARY SUPPORT FOR OUTREACH DIRECTOR 54,606

COMMUNITIES FOUNDATION OF TX

5500 CARUTH LANE
DALLAS,TX75227 		NONE 501(C)(3) GENERAL SUPPORT FOR PHILANTHROPY ADVOCATES 25,000

EVERY TEXAN

7020 EASY WIND DR SUITE 200
AUSTIN,TX78752 		NONE 501(C)(3) GENERAL OPERATING SUPPORT 25,000

JERUSALEM FOUNDATION

420 LEXINGTON AVE SUITE 1645
NEW YORK,NY10170 		NONE 501(C)(3) SUPPORT FOR TEDDY KOLLECK PARK 158,458

JEWISH FEDERATION OF NORTH AMERICA

25 BROADWAY STE 700
NEW YORK,NY10004 		NONE 501(C)(3) SUPPORT FOR HAND IN HAND: CENTER FOR JEWISH-ARAB EDUCATION 158,458

LONE STAR JUSTICE ALLIANCE

3809 SOUTH 1ST ST
AUSTIN,TX78704 		NONE 501(C)(3) SUPPORT FOR JUSTSENTENCING PROJECT 50,000

PARTNERSHIPS FOR CHILDREN

PO BOX 204444
AUSTIN,TX78720 		NONE 501(C)(3) SUPPORT FOR THE WACO RAINBOW ROOM 10,000

PLANNED PARENTHOOD OF GREATER TEXAS

7424 GREENVILLE AVE SUITE 206
DALLAS,TX75231 		NONE 501(C)(3) SUPPORT FOR HEALTH EQUITY FUND 65,000

PROSPER WACO

4901 BOSQUE BLVD STE 290
WACO,TX76710 		NONE 501(C)(3) GENERAL OPERATING SUPPORT 100,000

TALITHA KOUM INSTITUTE

1311 CLAY AVENUE
WACO,TX76706 		NONE 501(C)(3) GENERAL OPERATING SUPPORT 25,000

TEXAS APPLESEED

1609 SHOAL CREEK BLVD SUITE 201
AUSTIN,TX78701 		NONE 501(C)(3) GENERAL OPERATING SUPPORT 25,000

UNIVERSITY OF TEXAS AUSTIN

1 UNIVERSITY STATION D6000
AUSTIN,TX78712 		NONE 501(C)(3) COLLEGE OF LIBERAL ARTS: RAPOPORT SERVICE SCHOLARSHIP PROGRAM 316,916

WACO FOUNDATION

1224 AUSTIN AVE SUITE 100
WACO,TX76701 		NONE 501(C)(3) MAC SCHOLARSHIP PROGRAM 40,000

WACO SYMPHONY ASSOCIATION

P O BOX 1201
WACO,TX76703 		NONE 501(C)(3) SUPPORT FOR ADMINISTRATIVE TECHNOLOGY UPGRADES 30,508

WILD IMAGININGS

504 SIMONS AVE
WACO,TX76706 		NONE 501(C)(3) SUPPORT FOR SHAKESPEARE IN THE PARK PRODUCTIONS 15,000

AMERICANS FOR PEACE NOW

1320 19TH STREET NW SUITE 400
WASHINGTON,DC200361635 		NONE 501(C)(3) SUPPORT FOR LEADERSHIP PROGRAM 40,000

BLOCK CLUB CHICAGO

303 E WACKER DRIVE SUITE 2106
CHICAGO,IL60601 		NONE 501(C)(3) GENERAL OPERATING SUPPORT 40,000

BRIDGE ALLIANCE EDUCATION FUND

130 VIA VERDE WAY
PALM BEACH GARDENS,FL33418 		NONE 501(C)(3) SUPPORT FOR NEWS ABASSADORS EXPANDED PILOT 40,000

CITY REPORT INC

85 BROAD STREET 12TH FLOOR
NEW YORK,NY10004 		NONE 501(C)(3) SUPPORT FOR OPEN NEWSROOMS PROGRAM 40,000

CIVICLEX INCORPORATED

141 EAST MAIN STREET SUITE 400
LEXINGTON,KY40507 		NONE 501(C)(3) GENERAL OPERATING SUPPORT 40,000

COMMON CAUSE EDUCATION FUND

805 15TH STREET NW SUITE 800
WASHINGTON,DC20005 		NONE 501(C)(3) SUPPORT COMMON CAUSE TEXAS 25,000

FORT WORTH REPORT

2003 8TH AVE 300
FORT WORTH,TX76110 		NONE 501(C)(3) SUPPORT DOCUMNETERS PROJECT 40,000

HUSTON-TILLOTSON UNIVERSITY

900 CHICON ST
AUSTIN,TX78702 		NONE 501(C)(3) SUPPORT POLICY LAB OF THE JAMES L. FAMER HOUSE 40,000

LOCAL JOURNALISM INITIATIVE OF DELAWARE

1425 WOODLAWN AVE
WILMINGTON,DE19806 		NONE 501(C)(3) SUPPORT FOR COMMUNITY ENGAGEMENT PROGRAM 40,000

MARCH TO THE POLLS

5706 E MOCKINGBIRD LANE 115-267
DALLAS,TX75206 		NONE 501(C)(3) SUPPORT FOR STUDENT-LED CIVIC ENGAGEMENT PROGRAM 25,000

NEO PHILANTHROPY

1001 AVENUE OF THE AMERICAS 12TH
FLOOR
NEW YORK,NY10018 		NONE 501(C)(3) SUPPORT FOR STUDENTS LEARN, STUDENTS VOTE 50,000

NEW MEXICO RELIGIOUS COALITION FOR REPRODUCTIVE CHOICE

PO BOX 66433
ALBUQUERQUE,NM87193 		NONE 501(C)(3) GENERAL OPERATING SUPPORT 25,000

NEWS REVENUE HUB

6322 LAKE SHORE DRIVE
SAN DIEGO,CA92119 		NONE 501(C)(3) GENERAL OPERATING SUPPORT 40,000

NONPROFIT VOTE

125 CAMBRIDGEPARK DR SUITE 301
CAMBRIDGE,MA02140 		NONE 501(C)(3) GENERAL OPERATING SUPPORT 50,000

THE FORWARD

125 MAIDEN LANE
NEW YORK,NY10038 		NONE 501(C)(3) GENERAL OPERATING SUPPORT 10,000

VOTERIDERS

171 PIER AVENUE 313
SANTA MONICA,CA90405 		NONE 501(C)(3) SUPPORT FOR VOTED ID EDUCATION IN THE TEXAS TRIANGLE 25,000

WIKI EDUCATION FOUNDATION

341 BROADWAY STREET SUITE 408
CHICO,CA95928 		NONE 501(C)(3) SUPPORT FOR WIKIPEDIA STUDENT PROGRAM 25,000

WISCONSIN CENTER FOR INVESTIGATIVE JOURNALISM

FIFTH FLOOR VILAS COMMUNICATION
HALL 821 UNIVERSITY AVENUE
MADISON,WI53706 		NONE 501(C)(3) SUPPORT FOR NEWS414 PROGRAM 40,000

ADVOCACY CENTER FOR CRIME VICTIMS AND CHILDREN

3312 HILLCREST DRIVE
WACO,TX76708 		NONE 501(C)(3) GENERAL OPERATING SUPPORT 52,549

BAYLOR SCOTT & WHITE CENTRAL TEXAS FOUNDATION

2401 S 31ST STREET MS-20-S103
TEMPLE,TX76508 		NONE 501(C)(3) SUPPORT FOR NURSE-FAMILY PARTNERSHIP PROGRAM 25,000

SPECIAL OLYMPICS OF TX

PO BOX 47106
SAN ANTONIO,TX78265 		NONE 501(C)(3) SUPPORT FOR WACO AREA PROGRAMMING 20,000

WACO ROWING CENTER

4700 BOSQUE BLVD
WACO,TX76710 		NONE 501(C)(3) SUPPORT FOR WACO ROWING CENTER 60,000
Total .................................right arrow 3a 1,941,495
bApproved for future payment
Total ................................. right arrow 3b 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 12
Part XV-A
Analysis of Income-Producing Activities
Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
Related or exempt
function income
(See instructions.)
1Program service revenue: (a)
Business code 		(b)
Amount 		(c)
Exclusion code 		(d)
Amount
a
b
c
d
e
f
gFees and contracts from government agencies          
2 Membership dues and assessments ....          
3 Interest on savings and temporary cash
investments ........... 		         
4 Dividends and interest from securities ....     14 1,356,538  
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....          
6 Net rental income or (loss) from personal property          
7 Other investment income .....          
8 Gain or (loss) from sales of assets other than
inventory ............ 		    18 445,938  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue: a
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 0 1,802,476 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
1,802,476
(See worksheet in line 13 instructions to verify calculations.)
Part XV-B
Relationship of Activities to the Accomplishment of Exempt Purposes
Line No.
DownArrow 		Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to
the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
instructions.)
Form 990-PF (2023)
Form 990-PF (2023)
Page 13
Part XVI
Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
1
Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
Yes
No
a
Transfers from the reporting foundation to a noncharitable exempt organization of:
(1) Cash...................................
1a(1)
 
No
(2) Other assets.................................
1a(2)
 
No
b
Other transactions:
(1) Sales of assets to a noncharitable exempt organization....................
1b(1)
 
No
(2) Purchases of assets from a noncharitable exempt organization..................
1b(2)
 
No
(3) Rental of facilities, equipment, or other assets.......................
1b(3)
 
No
(4) Reimbursement arrangements...........................
1b(4)
 
No
(5) Loans or loan guarantees.............................
1b(5)
 
No
(6) Performance of services or membership or fundraising solicitations................
1b(6)
 
No
c
Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
1c
 
No
d
If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
(a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
2a
Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
b
If "Yes," complete the following schedule.

(a) Name of organization (b) Type of organization (c) Description of relationship
Sign Here
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
right arrow right arrow
May the IRS discuss this return
with the preparer shown below?
See instructions.
Signature of officer or trustee Date Title
Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date Check if self-
employed right arrow		 PTIN
Firm's name SmallBullet
 Firm's EIN SmallBullet
Firm's address SmallBullet


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


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description

TY 2023 AccountingFeesSchedule
Name:
BERNARD & AUDRE RAPOPORT FOUNDATION
EIN:
74-2479712
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING/PROFESSIONAL FEES 26,855 13,428   13,428

TY 2023 InvestmentsOtherSchedule2
Name:
BERNARD & AUDRE RAPOPORT FOUNDATION
EIN:
74-2479712
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
PRIOR & CURRENT YEAR BOOK VALUES FMV 57,232,593 0
US TREASURY NOTE MATURES 3/31/24 FMV 0 1,553,519
US TREASURY NOTE MATURES 9/30/24 FMV 0 1,539,335
ISHARES CORE U.S. AGGREGATE BOND FMV 0 3,741,130
ISHARES FLOATING RATE BOND FMV 0 1,875,167
VANGUARD INTER TERM CORPORATED BOND FMV 0 3,645,977
VANGUARD MORTGAGE BACKED SECURITIES FMV 0 423,916
VANGUARD TOTAL BOND MKT FMV 0 2,694,504
VANGUARD LONG-TERM BOND FMV 0 429,581
ISHARES MSCI SOUTH KOREA FMV 0 318,672
ISHARES MSCI EAFE SMALL CAP FMV 0 1,429,457
ISHARES MSCI INDIA FMV 0 363,683
ISHARES CORE MSCI EAFE FMV 0 1,723,927
ISHARES CORE MSCI EMERGING MARKETS FMV 0 954,242
VANGUARD FTSE EUROPE FMV 0 1,389,802
VANGUARD FTSE EMERGING MARKETS FMV 0 700,385
VANGUARD FTSE DEVELOPED MKT FMV 0 1,357,726
FIRST TRUST NASDAQ CYRBERSEC FMV 0 2,060,780
GLOBAL X CLOUD COMPUTING FMV 0 722,152
INVESCO QQQ TRUST ETF FMV 0 3,386,730
ISHARES RUSSELL 2000 FMV 0 3,369,921
ISHARES RUSSELL MIDCAP FMV 0 3,694,274
SPDR DOW JONES INDL AVERAGE FMV 0 1,855,331
SPDR S&P 500 FMV 0 5,688,035
VANEK GOLD MINERS FMV 0 388,617
VANECK JUNIOR GOLD MINERS FMV 0 228,863
ABRDN PLATINUM FMV 0 280,408
ISHARES SILVER TRUST FMV 0 640,528
ISHARES GOLD TR FMV 0 824,040
SPDR GOLD SHARES FMV 0 822,987
TRI POINTE GROUP NTS B/E FMV 0 4,000
SPRINT CORP NTS B/E FMV 0 4,017
DELTA AIR LINES INC NTS FMV 0 1,947
WALGREENS BOOTS ALLIANCE CALL FMV 0 2,946
CDW LLC FMV 0 3,987
HCA INC B/E FMV 0 3,995
RADIAN GROUP INC FMV 0 4,015
CRESTWOOD MIDSTREAM 0BP PARTNER FMV 0 5,002
RANGE RESOURCES GROUP NTS FMV 0 4,938
MERITAGE HOMES CORP NTS FMV 0 4,987
MGM RESORTS INTL NTS B/E FMV 0 3,985
DCP MIDSTREAM OPR LP FMV 0 4,002
PENSKE AUTO GROUP INC FMV 0 4,851
TRAVEL PLUS LEISURE CO FMV 0 5,005
TENET HEALTHCARE CORP FMV 0 4,945
DELTA AIR LINES INC NTE FMV 0 5,169
TALOS PRODTN INC NTS FMV 0 4,115
WESTERN DIGITAL CORP NTS FMV 0 4,907
SPRINT CORP NTS B/E FMV 0 4,177
BALL CORP NTS B/E FMV 0 4,982
CREDIT ACCEP CORP MICH OBP FMV 0 3,992
GENERAL MOTOES FINL CO FMV 0 5,034
PDC ENERGY INC FMV 0 4,991
SPIRIT AEROSYSTEMS INC FMV 0 3,844
CALLON PETROLEUM CO FMV 0 4,976
ENLINK MIDSTREAM PRTN FMV 0 4,899
CROWN AMERS LLC FMV 0 4,850
FORD MOTOR COMPANY FMV 0 4,875
CROWN CORK SEAL FMV 0 4,200
SM ENERGY CO NTS FMV 0 4,965
ALCOA INC FMV 0 5,131
SBA COMMUNICATIONS CORP FMV 0 4,803
AECOM FMV 0 4,964
TRANSDIGM INC FMV 0 4,017
HILTON WORKWIDE FMV 0 9,850
CEDAR FAIR/CAN/MAGNUM/MI FMV 0 3,914
MGM RESORTS INTL NTS B/E FMV 0 3,968
CHEMOURS CO NTS B/E FMV 0 4,884
CLEVELAND-CLIFFS INC FMV 0 3,986
CENTURY COMM INC NTS FMV 0 4,048
SEAGATE HDD CAYMAN FMV 0 4,905
PACIFIC GAS & ELECT FMV 0 5,042
FIRSTENERGY CORP FMV 0 4,810
USA COM PART/USA COM FMV 0 4,942
RHP HOTEL PPTYS LP FMV 0 4,829
TELEFLEX INC FMV 0 3,906
TRANSDIGM INC FMV 0 4,897
BOYD GAMING FMV 0 4,810
MURPHY OIL CORP FMV 0 4,976
CENTENE CORP FMV 0 4,820
ALUMINUM CO FMV 0 4,213
LAREDO PETROLEUM INC FMV 0 5,138
NRG ENERGY INC FMV 0 4,981
L BRANDS INC FMV 0 4,946
ENCOMPASS HEALTH CORP FMV 0 4,785
PATTERSON UTI ENEG NTS FMV 0 4,661
LAMAR MEDIA CORP FMV 0 4,699
PBF HLDG CO FMV 0 4,855
SHEA HOMES LP FMV 0 4,700
GRIFFON CORP FMV 0 4,913
ADVANCE AUTO PARTS FMV 0 4,977
BALL CORP NTS B/E FMV 0 2,079
ROYAL CARIBBEAN CRUISES FMV 0 5,531
EQM MIDSTREAM PARTNERS FMV 0 4,953
CARPENTER TECHNOLOGY FMV 0 4,017
MGIC INVMT CORP FMV 0 3,894
FLUOR CORP FMV 0 4,769
TENET HEALTHCARE CORP FMV 0 4,986
HB FULLER CO FMV 0 4,675
SPRINT CAPITAL CORP FMV 0 4,331
LAMAR MEDIA CORP FMV 0 4,837
ONEMAIN FINL CORP FMV 0 5,289
SBA COMMUNICATIONS CORP FMV 0 4,493
SOUTHWESTERN ENERGY CO FMV 0 4,880
CROWDSTRIKE HLDGS FMV 0 4,521
SVC CORP FMV 0 4,900
BALL CORP NTS B/E FMV 0 5,106
OLIN CORP FMV 0 4,921
TEGNA INC FMV 0 4,581
HILTON DOMESTIC OPERATING FMV 0 3,878
UNITED RENTALS NORTH FMV 0 4,932
ENCOMPESS HEALTH CORP FMV 0 3,769
OLIN CORP FMV 0 1,908
ASBURY AUTO GROUP FMV 0 4,670
CARPENTER TECHNOLOGY FMV 0 5,150
CROWN AMERICAS NTS FMV 0 4,924
FORD MTR CO FMV 0 3,539
TENET HEALTHCARE CORP FMV 0 5,054
PG&E CORP FMV 0 4,826
UNITED RENTALS NORTH FMV 0 4,606
COMMERCIAL METAL CO FMV 0 4,425
HILLENBRAND INC FMV 0 4,316
YUM BRANDS INC FMV 0 4,677
YUM! BRANDS INC FMV 0 4,914
CCO HILDGS LLC FMV 0 5,136
PILGRIMS PRIDE CORP FMV 0 5,145
CNF INC FMV 0 5,113
QVC INC FMV 0 2,424
SEAGATE HDD CAYMAN FMV 0 3,839
MACY'S REATIL HILDGS FMV 0 1,620
L BRANDS FMV 0 4,031
DELL INC NTS FMV 0 2,143
CHARTER COMM OPT LLC FMV 0 2,558
CHARTER COMM OPT LLC FMV 0 4,453
EQT MIDSTREAM PARTNERS, LP FMV 0 5,111
PACIFIC GAS ELEC CO FMV 0 4,191
ALLIANT ENERGY CORP FMV 0 256,500
AMER ELECTRIC PWR CO FMV 0 207,111
ANTERO MIDSTREAM CORP FMV 0 350,840
BROOKFIELD RENEW COR FMV 0 148,499
CENTERPOINT ENERGY INC FMV 0 342,840
CHENIERE ENERGY INC FMV 0 1,707,100
CLEARWAY ENERGY INC FMV 0 469,053
DT MIDSTREAM INC FMV 0 82,200
KINETIK HOLDINGS INC FMV 0 334,000
NEW FORTRESS ENERGY A FMV 0 339,570
NEXTERA ENERGY PARTN FMV 0 337,551
ONEOK INC FMV 0 547,716
PEMBINA PIPELINE CO FMV 0 320,106
PLAINS GP HLDGS LP FMV 0 191,400
SEMPRA FMV 0 478,272
TARGA RESOURCES FMV 0 1,494,164
WILLIAMS COS INC FMV 0 1,044,900

TY 2023 OtherAssetsSchedule
Name:
BERNARD & AUDRE RAPOPORT FOUNDATION
EIN:
74-2479712
Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
ACCRUED INTEREST REC 13,548 22,015 22,015


TY 2023 OtherDecreasesSchedule
Name:
BERNARD & AUDRE RAPOPORT FOUNDATION
EIN:
74-2479712
Description Amount
TRANSFER OF NET INCOME TO/FROM AGENCY PAYABLE 1,452,498


TY 2023 OtherExpensesSchedule
Name:
BERNARD & AUDRE RAPOPORT FOUNDATION
EIN:
74-2479712
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
COMPUTERS/TECH SUPPORT 2,312 231   2,081
INSURANCE 22,881 22,881   0
NEWSPAPERS/MAGAZINES/JOURNALS 423 0   423
OFFICE SUPPLIES 10,642 1,064   9,577
POSTAGE 345 35   311
PROFESSIONAL DUES 17,914 0   17,914
TELEPHONE 816 82   735
TRUSTEE FEES 105,000 10,500   94,500
MEETINGS 89,622 6,816   82,805
SOFTWARE LICENSES 22,049 2,205   19,845


TY 2023 OtherIncreasesSchedule
Name:
BERNARD & AUDRE RAPOPORT FOUNDATION
EIN:
74-2479712
Description Amount
UNREALIZED G/L REPORTED PER AUDITED F/S 5,511,768


TY 2023 OtherLiabilitiesSchedule
Name:
BERNARD & AUDRE RAPOPORT FOUNDATION
EIN:
74-2479712
Description Beginning of Year - Book Value End of Year - Book Value
AGENCY PAYABLE 18,078,331 19,530,829
FEDERAL TAX PAYABLE 3,087 0
CASH OVERDRAFT 12,345 0
CO. HSA 304 0
PAYROLL TAXES PAYABLE 1,180 3,966
SIMPLE IRA CONTRIBUTION 638 4,853


TY 2023 OtherProfessionalFeesSchedule
Name:
BERNARD & AUDRE RAPOPORT FOUNDATION
EIN:
74-2479712
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INVESTMENT MANAGEMENT 209,674 209,674   0


TY 2023 TaxesSchedule
Name:
BERNARD & AUDRE RAPOPORT FOUNDATION
EIN:
74-2479712
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FOREIGN TAXES PAID 10,379 10,379   0
PAYROLL TAXES 24,164 2,416   21,748
EXCISE TAX 20,654 0   0