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
COOPER FELLOWSHIP INC

Number and street (or P.O. box number if mail is not delivered to street address)PO BOX 3129
Room/suite

City or town, state or province, country, and ZIP or foreign postal code
SANTA ANA, CA92703

A Employer identification number

95-3631782

B Telephone number (see instructions)

(714) 554-1152

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

$10,457,980J 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	(c) Adjusted net 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
4	Dividends and interest from securities...
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.........
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	726,626	0	726,626
12	Total. Add lines 1 through 11........	726,626		0	726,626
13	Compensation of officers, directors, trustees, etc.	20,324		3,658	16,666	0
14	Other employee salaries and wages......	327,797		59,003	268,794	0
15	Pension plans, employee benefits.......	65,000		11,700	53,300	0
16a	Legal fees (attach schedule).........
b	Accounting fees (attach schedule).......
c	Other professional fees (attach schedule)....	List of Attached Documents: // Content	9,250	1,665	7,585	0
17	Interest...............	18,013		3,442	14,771	0
18	Taxes (attach schedule) (see instructions)...	List of Attached Documents: // Content	81,296	14,633	66,662	0
19	Depreciation (attach schedule) and depletion...	List of Attached Documents: // Content	62,131	0	62,131
20	Occupancy..............
21	Travel, conferences, and meetings.......
22	Printing and publications..........
23	Other expenses (attach schedule).......	List of Attached Documents: // Content	480,700	86,526	394,171	216,810
24	Total operating and administrative expenses.
	Add lines 13 through 23..........	1,064,511		180,627	884,080	216,810
25	Contributions, gifts, grants paid.......	0				0
26	Total expenses and disbursements. Add lines 24 and 25	1,064,511		180,627	884,080	216,810
27	Subtract line 26 from line 12:
a	Excess of revenue over expenses and disbursements	-337,885
b	Net investment income (if negative, enter -0-)			0
c	Adjusted net income (if negative, enter -0-)...				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.............	190,159	180,179	180,179
	2	Savings and temporary cash investments.........	850	850	850
	3	Accounts receivable 3,900
		Less: allowance for doubtful accounts	3,900	3,900	3,900
	4	Pledges receivable
		Less: allowance for doubtful accounts
	5	Grants receivable.................
	6	Receivables due from officers, directors, trustees, and other
		disqualified persons (attach schedule) (see instructions).....
	7	Other notes and loans receivable (attach schedule)
		Less: allowance for doubtful accounts
	8	Inventories for sale or use..............
	9	Prepaid expenses and deferred charges..........
	10a	Investments—U.S. and state government obligations (attach schedule)	4,647,008	List of Attached Documents: // Content 4,402,237	4,402,237
	b	Investments—corporate stock (attach schedule).......
	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)..........
	14	Land, buildings, and equipment: basis 10,074,084
		Less: accumulated depreciation (attach schedule) 4,205,278	5,930,937	List of Attached Documents: // Content 5,868,806	5,868,806
	15	Other assets (describe )	List of Attached Documents: // Content 181,324	List of Attached Documents: // Content 2,008	List of Attached Documents: // Content 2,008
	16	Total assets (to be completed by all filers—see the
		instructions. Also, see page 1, item I)	10,954,178	10,457,980	10,457,980
	17	Accounts payable and accrued expenses..........	156,300	221,300
	18	Grants payable.................
	19	Deferred revenue.................
	20	Loans from officers, directors, trustees, and other disqualified persons
	21	Mortgages and other notes payable (attach schedule)......	237,163	193,167
	22	Other liabilities (describe )
	23	Total liabilities (add lines 17 through 22).........	393,463	414,467
		Foundations that follow FASB ASC 958, check here
		and complete lines 24, 25, 29 and 30.
	24	Net assets without donor restrictions...........	10,560,715	10,043,513
	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).....	10,560,715	10,043,513
	30	Total liabilities and net assets/fund balances (see instructions).	10,954,178	10,457,980

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

10,560,715

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

-337,885

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

List of Attached Documents:

// Content

6,301

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

10,229,131

Decreases not included in line 2 (itemize) right arrow

List of Attached Documents:

// Content

185,618

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

10,043,513

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
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	0
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	0
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	0
6	Credits/Payments:

a	2023 estimated tax payments and 2022 overpayment credited to 2023	6a
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	0
8	Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached.		8	0
9	Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......		9	0
10	Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...		10
11	Enter the amount of line 10 to be: Credited to 2024 estimated tax	Refunded	11

Form 990-PF (2023)

Page 4

Part VI-A

Statements Regarding Activities

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

Yes

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

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

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

If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials

published or distributed by the foundation in connection with the activities.

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

Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:

(1) On the foundation. right arrow

$ 0(2) On foundation managers. right arrow

$ 0

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

on foundation managers. right arrow

$ 0

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

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

Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles

of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....

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

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

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

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

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

By language in the governing instrument, or

By state legislation that effectively amends the governing instrument so that no mandatory directions

that conflict with the state law remain in the governing instrument? ................

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

WWW.COOPERFELLOWSHIP.COM

The books are in care of right arrow

RICHARD BONNER Telephone no. right arrow

(714) 554-1152

Located at right arrow

409 NORTH COOPER STSANTA ANACA ZIP+4 right arrow

92703

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

If "Yes," did it have excess business holdings in 2023 as a result of (1) any purchase by the foundation

or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved

by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)

the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine

if the foundation had excess business holdings in 2023.) .....................

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

Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its

charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2023? ..

Form 990-PF (2023)

Page 6

Part VI-B

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

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

Yes

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

5a(1)

(2) Influence the outcome of any specific public election (see section 4955); or to carry

on, directly or indirectly, any voter registration drive? ....................

5a(2)

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

5a(3)

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

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

5a(4)

(5) Provide for any purpose other than religious, charitable, scientific, literary, or

educational purposes, or for the prevention of cruelty to children or animals? .............

5a(5)

If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in

Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........

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

If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the

tax because it maintained expenditure responsibility for the grant? .................

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

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

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

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

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

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

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

Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or

excess parachute payment during the year? .........................

Part VII

Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors

1 List all officers, directors, trustees, foundation managers and their compensation. See instructions

(a) Name and address	(b) Title, and average hours per week devoted to position	(c) Compensation (If not paid, enter -0-)
PAL LENGYEI-LEAHU	CHAIRMAN 4.00	20,324
360 E 1ST 609 TUSTIN,CA92780	CHAIRMAN 4.00	20,324
SANDRA BRISBIN	SECRETARY/TREASURER 4.00	0
14744 WESTWARD DRIVE FONTANA,CA92337	SECRETARY/TREASURER 4.00	0
BRUCE ROBBINS	MEMBER 1.00	0
19502 RANCH LN UNIT 109 HUNTINGTON BEACH,CA92648	MEMBER 1.00	0
BRAD CASEY	MEMBER 1.00	0
1618 COLLO QUIUM DRIVE HENDERSON,NV89014	MEMBER 1.00	0
JOHN D ALLEN	MEMBER 1.00	0
1820 PETALUMA AVE LONG BEACH,CA90815	MEMBER 1.00	0

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
RICHARD BONNER	EXECUTIVE DIRECTOR 40.00	116,861	0	0
989 MIRAMAR LAGUNA BEACH,CA92651	EXECUTIVE DIRECTOR 40.00	116,861	0	0








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

Form 990-PF (2023)

Page 7

Part VII

Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)

3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000	(b) Type of service	(c) Compensation
NONE

Total number of others receiving over $50,000 for professional services............. right arrow

Part VIII-A

Summary of Direct Charitable Activities

List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc.	Expenses
1	OPERATION OF MULTIPLE REHABILITATION CENTERS THROUGHOUT ORANGE COUNTY	0
2


3


4

Part VIII-B

Summary of Program-Related Investments (see instructions)

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


2


All other program-related investments. See instructions.
3

Total. Add lines 1 through 3......................... right arrow

Form 990-PF (2023)

Page 8

Part IX

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

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

purposes:

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

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

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

4,402,237

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

4,402,237

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

4,402,237

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

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

66,034

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

4,336,203

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

216,810

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

216,810

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

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

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

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

216,810

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

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

216,810

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

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

216,810

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 ..........

216,810

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. .......

216,810

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				216,810
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......
b From 2019......
c From 2020......
d From 2021......
e From 2022......
f Total of lines 3a through e ........	0
4Qualifying distributions for 2023 from Part
XI, line 4: $ 216,810
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.....				216,810
e Remaining amount distributed out of corpus	0
5 Excess distributions carryover applied to 2023.	0			0
(If an amount appears in column (d), the same amount must be shown in column (a).)
6Enter the net total of each column as indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5	0
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) ...	0
9 Excess distributions carryover to 2024. Subtract lines 7 and 8 from line 6a ......	0
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.

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:

AVAILABLE UPON REQUEST
AVAILABLE UPON REQUEST
AVAILABLE UPON REQUEST,CA00000
(000) 000-0000
AVAILABLE UPON REQUEST

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

AVAILABLE UPON REQUEST

cAny submission deadlines:

AVAILABLE UPON REQUEST

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

AVAILABLE UPON REQUEST

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

Total ................................. 3a				0

bApproved for future payment

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

Form 990-PF (2023)

Page 12

Part XV-A

Analysis of Income-Producing Activities

Enter gross amounts unless otherwise indicated.	Unrelated business income		Excluded by section 512, 513, or 514		(e) Related or exempt function income (See instructions.)
1Program service revenue:	(a) Business code	(b) Amount	(c) Exclusion code	(d) Amount	(e) Related or exempt function income (See instructions.)
aSOBER LIVING PROGRAM				163,692
bTRASK RENT INCOME				12,600
c1446 SULLIVAN MORTGAGE				10,750
dAPARTMENTS				287,166
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 ....
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 ............
9 Net income or (loss) from special events:
10 Gross profit or (loss) from sales of inventory
11 Other revenue: aMISCELLANEOUS		7,173
bUNRELIZED GAIN		245,245
c
d
e
12 Subtotal. Add columns (b), (d), and (e) ..		252,418		474,208	0

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

726,626

(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.)
1A	OPERATION OF RESIDENTIAL DRUG AND ALCOHOL RECOVERY FACILITIES AND PROGRAMS IN ORANGE COUNTY, CALIFORNIA. ALL PROCEEDS ARE DEDICATED TO THE OPEATION OF THESE FACILITIES AND PROGRAMS. THE THREE MAJOR ASPECTS ARE: 1. A 72 BED STATE LICENSED AND CERTIFIED RESIDENTIAL RECOVERY PROGRAM THAT PROVIDES 90 DAY TREATMENT SERVICES UNDER MULTIPLE COUNTY GOVERNMENT CONTRACTS WITH THE ORANGE COUNTY HEALTH AGENCY. 2. SOBER LIVING FACILITIES THAT PROVIDE SUPERVISION AND EDUCATION TO RECOVERING SUBSTANCE ABUSERS IN TRANSITIONAL HOUSING SETTING USUALLY AFTER COMPLETION OF FORMAL TREATMENT PROGRAM. 3. PUBLIC EDUCATION SUPPORT BY PROVIDING ORGANIZATION AND FACILITIES FOR TWICE WEEKLY OPEN PUBLIC MEETINGS ON SUBSTANCE ABUSE

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:

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

TY 2023 DepreciationSchedule

Name:

COOPER FELLOWSHIP INC

EIN:

95-3631782

Description of Property	Date Acquired	Cost or Other Basis	Prior Years' Depreciation	Computation Method	Rate / Life (# of years)	Current Year's Depreciation Expense	Adjusted Net Income
401 N COOPER ST	1984-06-01	42,648	42,648	PRE	18.000000000000	0	0
405 N COOPER ST	1984-06-01	53,628	53,628	PRE	18.000000000000	0	0
409 N COOPER ST	1984-06-01	73,521	73,521	PRE	18.000000000000	0	0
417 N COOPER LAND	1984-06-01	39,247		L		0	0
5421 W 4TH ST BLDG	1984-06-01	67,925	67,925	PRE	20.000000000000	0	0
421 N COOPER ST	1984-06-01	63,050	63,050	PRE	18.000000000000	0	0
413 N COOPER ST	1984-06-01	64,039	64,039	PRE	18.000000000000	0	0
414 N COOPER ST	1984-06-01	64,573	64,573	PRE	18.000000000000	0	0
11353 TRASK	1985-05-01	130,999	130,999	PRE	18.000000000000	0	0
11355 TRASK	1985-05-01	175,607	175,607	PRE	18.000000000000	0	0
422 N COOPER ST	1985-07-01	53,555	53,555	PRE	19.000000000000	0	0
5422 5TH ST BLDG	1985-12-01	45,716	45,716	PRE	19.000000000000	0	0
410 N COOPER ST	1987-01-01	87,742	87,742	150DB	15.000000000000	0	0
721 N EUCLID ST	1990-01-01	1,481,491	1,481,491	150DB	15.000000000000	0	0
5422 W 4TH ST	1990-01-01	21,363	21,333	150DB	20.000000000000	0	0
CHEVROLET VAN	1992-06-11	22,188	22,188	SL	3.000000000000	0	0
11301 TRASK #3	1993-01-01	138,246	138,240	150DB	15.000000000000	0	0
TRAILER	1994-07-15	900	900	SL	7.000000000000	0	0
BEDS AND DRESSERS	1994-08-15	613	613	SL	7.000000000000	0	0
FORD ASTRO VAN 1994	1997-09-30	14,010	14,010	SL	3.000000000000	0	0
TRUCK	2002-12-30	9,342	9,342	200DB	5.000000000000	0	0
BMW	2003-04-03	51,221	51,221	200DB	5.000000000000	0	0
AUTO	2005-07-15	19,095	19,095	SL	5.000000000000	0	0
BUILDINGS	2007-01-31	1,266,315	1,081,301	SL	20.000000000000	63,316	63,316
LAND	2007-01-31	1,237,500		L		0	0
REFRIGERATOR - PIRCH	2016-04-20	8,971	3,987	SL	15.000000000000	598	598
PRINTER/COPIER	2016-06-30	5,375	3,497	SL	10.000000000000	538	538
ROOFING 721 EUCLID - ROYAL ROOFING	2016-06-03	84,988	20,343	SL	27.500000000000	3,090	3,090
401 N COOPER ST LAND	1984-06-01	39,246		L		0	0
405 N COOPER ST LAND	1984-06-01	39,246		L		0	0
409 N COOPER ST LAND	1984-06-01	39,247		L		0	0
5421 W 4TH ST BLDG LAND	1984-06-01	28,932		L		0	0
421 N COOPER ST LAND	1984-06-01	39,247		L		0	0
413 N COOPER ST LAND	1984-06-01	39,247		L		0	0
414 N COOPER ST LAND	1984-06-01	91,747		L		0	0
11353 TRASK LAND	1985-05-01	78,599		L		0	0
11355 TRASK LAND	1985-05-01	135,673		L		0	0
422 N COOPER ST LAND	1985-07-01	35,703		L		0	0
5422 5TH ST BLDG LAND	1985-12-01	30,477		L		0	0
410 N COOPER ST LAND	1987-01-01	37,604		L		0	0
721 N EUCLID ST LAND	1990-01-01	485,295		L		0	0
5422 W 4TH ST LAND	1990-01-01	66,022		L		0	0
11301 TRASK #3 LAND	1993-01-01	29,754		L		0	0
PRINTER/COPIER	2017-11-30	4,310	2,191	SL	10.000000000000	431	431
ROOFING 11301 TRASK	2017-03-09	9,965	2,112	SL	27.500000000000	362	362
LEASEHOLD IMPROVEMENT	2018-01-01	3,792	481	SL	39.000000000000	97	97
LEASEHOLD IMPROVEMENT	2021-07-23	8,000		SL	15.000000000000	0	533
LEASEHOLD IMPROVEMENT	2022-07-01	52,047		SL	15.000000000000	0	3,470

- TIN:

TY 2023 InvestmentsGovtObligationsSch

Name:

COOPER FELLOWSHIP INC

EIN:

95-3631782

US Government Securities - End of Year Book Value:

4,402,237

US Government Securities - End of Year Fair Market Value:

4,402,237

State & Local Government Securities - End of Year Book Value:

State & Local Government Securities - End of Year Fair Market Value:

- TIN:

TY 2023 LandEtcSchedule2

Name:

COOPER FELLOWSHIP INC

EIN:

95-3631782

Category / Item	Cost / Other Basis	Accumulated Depreciation	Book Value
401 N COOPER ST	42,648	42,648	0
405 N COOPER ST	53,628	53,628	0
409 N COOPER ST	73,521	73,521	0
417 N COOPER LAND	39,247	0	39,247
5421 W 4TH ST BLDG	67,925	67,925	0
421 N COOPER ST	63,050	63,050	0
413 N COOPER ST	64,039	64,039	0
414 N COOPER ST	64,573	64,573	0
11353 TRASK	130,999	130,999	0
11355 TRASK	175,607	175,607	0
422 N COOPER ST	53,555	53,555	0
5422 5TH ST BLDG	45,716	45,716	0
410 N COOPER ST	87,742	87,742	0
721 N EUCLID ST	1,481,491	1,481,491	0
5422 W 4TH ST	21,363	21,333	30
CHEVROLET VAN	22,188	22,188	0
11301 TRASK #3	138,246	138,240	6
TRAILER	900	900	0
BEDS AND DRESSERS	613	613	0
FORD ASTRO VAN 1994	14,010	14,010	0
TRUCK	9,342	9,342	0
BMW	51,221	51,221	0
AUTO	19,095	19,095	0
BUILDINGS	1,266,315	1,144,617	121,698
LAND	1,237,500	0	1,237,500
REFRIGERATOR - PIRCH	8,971	4,585	4,386
PRINTER/COPIER	5,375	4,035	1,340
ROOFING 721 EUCLID - ROYAL ROOFING	84,988	23,433	61,555
401 N COOPER ST LAND	39,246	0	39,246
405 N COOPER ST LAND	39,246	0	39,246
409 N COOPER ST LAND	39,247	0	39,247
5421 W 4TH ST BLDG LAND	28,932	0	28,932
421 N COOPER ST LAND	39,247	0	39,247
413 N COOPER ST LAND	39,247	0	39,247
414 N COOPER ST LAND	91,747	0	91,747
11353 TRASK LAND	78,599	0	78,599
11355 TRASK LAND	135,673	0	135,673
422 N COOPER ST LAND	35,703	0	35,703
5422 5TH ST BLDG LAND	30,477	0	30,477
410 N COOPER ST LAND	37,604	0	37,604
721 N EUCLID ST LAND	485,295	0	485,295
5422 W 4TH ST LAND	66,022	0	66,022
11301 TRASK #3 LAND	29,754	0	29,754
PRINTER/COPIER	4,310	2,622	1,688
ROOFING 11301 TRASK	9,965	2,474	7,491
LEASEHOLD IMPROVEMENT	3,792	578	3,214
LEASEHOLD IMPROVEMENT	8,000	8,000	0
LEASEHOLD IMPROVEMENT	52,047	52,047	0

- TIN:

TY 2023 OtherAssetsSchedule

Name:

COOPER FELLOWSHIP INC

EIN:

95-3631782

Description	Beginning of Year - Book Value	End of Year - Book Value	End of Year - Fair Market Value
W.C DEPOSIT	2,008	2,008	2,008
UNDEPOSITED FUNDS	179,316	0	0

- TIN:

TY 2023 OtherDecreasesSchedule

Name:

COOPER FELLOWSHIP INC

EIN:

95-3631782

Description	Amount
PRIOR PERIOD BOOK TO TAX DEPRECIATION ADJUSTMENT	185,618

- TIN:

TY 2023 OtherExpensesSchedule

Name:

COOPER FELLOWSHIP INC

EIN:

95-3631782

Description	Revenue and Expenses per Books	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
ADVERTISING	341	61	279	0
BANK CHARGES	880	158	721	0
BUILDING R&M	128,203	23,076	105,126	0
DUES, SUBSCRIPTIONS, AND LICENSES	14,151	2,547	11,604	0
EQUIPMENT EXPENSES	24,427	4,397	20,030	0
INSURANCE	85,834	15,450	70,384	0
OFFICE SUPPLIES	1,010	182	828	0
PAYROLL PROCESSING FEE	2,511	452	2,059	0
PROGRAM SUPPLIES	583	105	478	0
TELEPHONE	34,149	6,147	28,002	0
TRANSPORTATION	13,211	2,378	10,833	0
UTILITIES	157,065	28,272	128,793	0
CHASE ESCROW	17,765	3,198	14,567	0
RENT/PRIVATE PAY REFUND	570	103	467	0
AMOUNTS PAID TO ACCOMPLISH CHARITABLE PURPOSES	0	0	0	216,810

- TIN:

TY 2023 OtherIncomeSchedule2

Name:

COOPER FELLOWSHIP INC

EIN:

95-3631782

Description	Revenue And Expenses Per Books	Adjusted Net Income
SOBER LIVING PROGRAM	163,692	163,692
TRASK RENT INCOME	12,600	12,600
1446 SULLIVAN MORTGAGE	10,750	10,750
APARTMENTS	287,166	287,166
MISCELLANEOUS	7,173	7,173
UNRELIZED GAIN	245,245	245,245

- TIN:

TY 2023 OtherIncreasesSchedule

Name:

COOPER FELLOWSHIP INC

EIN:

95-3631782

Description	Amount
BOOK TO TAX DEPRECIATION DIFFERENCES	6,301

- TIN:

TY 2023 OtherProfessionalFeesSchedule

Name:

COOPER FELLOWSHIP INC

EIN:

95-3631782

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
SUBCONTRACT	9,250	1,665	7,585	0

- TIN:

TY 2023 TaxesSchedule

Name:

COOPER FELLOWSHIP INC

EIN:

95-3631782

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
PAYROLL EXPENSES	30,069	5,412	24,656	0
PROPERTY TAX	51,227	9,221	42,006	0