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
2024
Open to Public Inspection
For calendar year 2024, or tax year beginning 01-01-2024 , and ending 12-31-2024
Name of foundation
THE STIRLING FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address)1955 W GROVE PARKWAY SUITE 300
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
PLEASANT GROVE, UT84062
A Employer identification number

83-0616659
B Telephone number (see instructions)

(385) 365-0195
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$1,228,482J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule) 6,500,000
2 Check right arrow.............
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities... 81,788 81,788 81,788
5a Gross rents............ 37,158 37,158  
b Net rental income or (loss) 37,158
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......... 0
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........ 6,618,946 118,946 81,788
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 684,462 0 0 684,462
14 Other employee salaries and wages...... 603,935 0 0 603,935
15 Pension plans, employee benefits....... 102,783 0 0 102,783
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
89,272 0 0 89,272
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
15,456 1,236 1,236 14,220
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
683,616 0 0 683,616
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
92,248 0 0 91,332
19 Depreciation (attach schedule) and depletion... Click to see attachment
List of Attached Documents:
// Content
15,054 15,054 0
20 Occupancy.............. 100,734 98,109 0 2,625
21 Travel, conferences, and meetings....... 916,603 0 0 916,603
22 Printing and publications.......... 1,803 0 0 1,803
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
558,847 3,687 3,687 548,349
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 3,864,813 118,086 4,923 3,739,000
25 Contributions, gifts, grants paid....... 2,632,110 2,632,110
26 Total expenses and disbursements. Add lines 24 and 25 6,496,923 118,086 4,923 6,371,110
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 122,023
b Net investment income (if negative, enter -0-) 860
c Adjusted net income (if negative, enter -0-)... 76,865
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2024)
Form 990-PF (2024)
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............. 542,620 530,098 530,098
2 Savings and temporary cash investments......... 535,450 663,551 663,551
3 Accounts receivable right arrow1,726
Less: allowance for doubtful accounts right arrow   957 1,726 1,726
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..........      
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)..........      
14 Land, buildings, and equipment: basis right arrow95,003
Less: accumulated depreciation (attach schedule) right arrow48,082 61,974 Click to see attachment
List of Attached Documents:
// Content
46,921 		33,069
15 Other assets (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
0 		Click to see attachment
List of Attached Documents:
// Content
38 		Click to see attachment
List of Attached Documents:
// Content
38
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 1,141,001 1,242,334 1,228,482
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
117,034 		Click to see attachment
List of Attached Documents:
// Content
96,344
23 Total liabilities (add lines 17 through 22)......... 117,034 96,344
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........... 1,023,967 1,145,990
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here right arrow
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........    
27 Paid-in or capital surplus, or land, bldg., and equipment fund    
28 Retained earnings, accumulated income, endowment, or other funds    
29 Total net assets or fund balances (see instructions)..... 1,023,967 1,145,990
30 Total liabilities and net assets/fund balances (see instructions). 1,141,001 1,242,334
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
1,023,967
2
Enter amount from Part I, line 27a .....................
2
122,023
3
Other increases not included in line 2 (itemize) right arrow
3
0
4
Add lines 1, 2, and 3 ..........................
4
1,145,990
5
Decreases not included in line 2 (itemize) right arrow
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
1,145,990
Form 990-PF (2024)
Form 990-PF (2024)
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 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69 		(j)
Adjusted basis
as of 12/31/69 		(k)
Excess of col. (i)
over col. (j), if any
a
b
c
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  
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 12
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 12
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 12
6 Credits/Payments:
a 2024 estimated tax payments and 2023 overpayment credited to 2024 6a 0
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 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.......right arrow 9 12
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 2025 estimated taxright arrow   Refundedright arrow 11  
Form 990-PF (2024)
Form 990-PF (2024)
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 arrowUT
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 2024 or the taxable year beginning in 2024? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
9
Yes
 
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 arrowTHESTIRLINGFOUNDATION.ORG
14
The books are in care ofright arrowJEFFREY D MCGHIE Telephone no.right arrow (385) 365-0195

Located atright arrow1955 W GROVE PARKWAY STE 300PLEASANT GROVEUT ZIP+4right arrow84062
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 2024, 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 (2024)
Form 990-PF (2024)
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 2024? .............
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 2024, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2024?....................
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 2024 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 2024.) .....................
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 2024? ..
4b
 
No
Form 990-PF (2024)
Form 990-PF (2024)
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)
Yes
 
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
Yes
 
(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
 
No
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
Yes
 
If "Yes," attach the statement required by Regulations section 53.4945–5(d). Click to see attachment
List of Attached Documents:
// Content
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
MILES C HANSEN PRESIDENT
40.00 		142,706 22,046 0
1955 W GROVE PARKWAY SUITE 300
PLEASANT GROVE,UT84062
NICOLE STIRLING VP, CRO, SECRETARY/TREASURER
40.00 		121,000 26,836 0
1955 W GROVE PARKWAY SUITE 300
PLEASANT GROVE,UT84062
EDWARD ROWE CEO
40.00 		150,000 34,235 0
1955 W GROVE PARKWAY SUITE 300
PLEASANT GROVE,UT84062
JEFFREY D MCGHIE COO & GENERAL COUNSEL
40.00 		154,000 33,639 0
1955 W GROVE PARKWAY SUITE 300
PLEASANT GROVE,UT84062
DAVID STIRLING DIRECTOR
5.00 		0 0 0
1955 W GROVE PARKWAY SUITE 300
PLEASANT GROVE,UT84062
LAUREA STIRLING DIRECTOR
3.00 		0 0 0
1955 W GROVE PARKWAY SUITE 300
PLEASANT GROVE,UT84062
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
SEAN A PRICE SENIOR PROJECT MANAG
40.00 		91,520 22,979 0
1955 W GROVE PARKWAY SUITE 300
PLEASANT GROVE,UT84062
KEVIN DE PAZ NEGRETE CONTROLLER
40.00 		74,360 13,109 0
1955 W GROVE PARKWAY SUITE 300
PLEASANT GROVE,UT84062
SALLY JOHNSON EXECUTIVE ASSISTANT
40.00 		59,097 25,963 0
1955 W GROVE PARKWAY SUITE 300
PLEASANT GROVE,UT84062
SARAH EYRING DIRECTOR OF OPERATIO
40.00 		78,624 5,849 0
1955 W GROVE PARKWAY SUITE 300
PLEASANT GROVE,UT84062
MARIE HUTCHINGS EXECUTIVE ASSISTANT
40.00 		57,200 21,406 0
1955 W GROVE PARKWAY SUITE 300
PLEASANT GROVE,UT84062
Total number of other employees paid over $50,000...................right arrow 7
Form 990-PF (2024)
Form 990-PF (2024)
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
AMERICAN GLOBAL STRATEGIES LLC CONSULTING SERVICES 300,000
4676 KELL LANE
ALEXANDRIA,VA22311
BRITTNEY STIRLING CONSULTING SERVICES 87,191
FLORENCE HOUSE 33/37 PALACE GATE
LONDON   W8 5LZ
UK
MOHAMED DAHAB CONSULTING SERVICES 86,454
VIVA BAHRIYA THE PEARL
DOHA    
QA
STIRLING & NORTON LLC CONSULTING SERVICES 60,900
482 CANYON VIEW DRIVE
PLEASANT GROVE,UT84062
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 CONCUSSION RELIEF PROJECT -- TO PROVIDE MEDICAL EQUIPMENT TO HOSPITALS IN UKRAINE. 270,670
2 AFRICA HUMANITARIAN AID AND INTERNATIONALDEVELOPMENT -- ENGAGING ADVISORS AND PROFESSIONALS TO ADVISE OUR PARTNER ON ISSUES OF CIVIL SOCIETY IN EASTERN AFRICA. 81,023
3 MANTSE TACKIE TAWIAH ACCRA SCHOOL SUPPORT -- RENOVATION OF A PRIMARY SCHOOL IN GHANA. 74,235
4 TURKIYE EARTHQUAKE EMERENCY RELIEF -- TO PROVIDE EQUIPMENT AND ESSENTIAL SUPPLIES FOR VICTIMS OF THE EARTHQUAKE IN TURKIYE. 40,265
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 (2024)
Form 990-PF (2024)
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
0
b
Average of monthly cash balances.......................
1b
2,090,923
c
Fair market value of all other assets (see instructions)................
1c
48,685
d
Total (add lines 1a, b, and c).........................
1d
2,139,608
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
2,139,608
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
32,094
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
2,107,514
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
105,376
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
 
2a
Tax on investment income for 2024 from Part V, line 5 .......
2a
 
b
Income tax for 2024. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
 
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
 
4
Recoveries of amounts treated as qualifying distributions................
4
 
5
Add lines 3 and 4............................
5
 
6
Deduction from distributable amount (see instructions).................
6
 
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
 
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
6,371,110
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
6,371,110
Form 990-PF (2024)
Form 990-PF (2024)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2023 		(c)
2023 		(d)
2024
1 Distributable amount for 2024 from Part X, line 7  
2 Undistributed income, if any, as of the end of 2024:
a Enter amount for 2023 only.......  
b Total for prior years:20 , 20, 20  
3 Excess distributions carryover, if any, to 2024:
a From 2019......  
b From 2020......  
c From 2021......  
d From 2022......  
e From 2023......  
f Total of lines 3a through e ........  
4Qualifying distributions for 2024 from Part
XI, line 4: right arrow$  
a Applied to 2023, but not more than line 2a  
b Applied to undistributed income of prior years
(Election required—see instructions)..... 		 
c Treated as distributions out of corpus (Election
required—see instructions)........ 		 
d Applied to 2024 distributable amount.....  
e Remaining amount distributed out of corpus  
5 Excess distributions carryover applied to 2024.    
(If an amount appears in column (d), the
same amount must be shown in column (a).)
6Enter the net total of each column as
indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5  
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		 
c Enter the amount of prior years’ undistributed
income for which a notice of deficiency has
been issued, or on which the section 4942(a)
tax has been previously assessed...... 		 
d Subtract line 6c from line 6b. Taxable amount
—see instructions ........... 		 
e Undistributed income for 2023. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		 
f Undistributed income for 2024. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2025 .......... 		 
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) ....... 		 
8 Excess distributions carryover from 2019 not
applied on line 5 or line 7 (see instructions) ... 		 
9 Excess distributions carryover to 2025.
Subtract lines 7 and 8 from line 6a ...... 		 
10 Analysis of line 9:
a Excess from 2020....  
b Excess from 2021....  
c Excess from 2022....  
d Excess from 2023....  
e Excess from 2024....  
Form 990-PF (2024)
Form 990-PF (2024)
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 2024, enter the date of the ruling ...... right arrow
2018-11-07
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) 2024 (b) 2023 (c) 2022 (d) 2021
76,865 49,538 0 0 126,403
b 85% (0.85) of line 2a ......... 65,335 42,107 0 0 107,443
c Qualifying distributions from Part XI,
line 4 for each year listed ..... 		6,371,110 6,040,707 6,043,999 3,552,190 22,008,006
d Amounts included in line 2c not used directly
for active conduct of exempt activities .......... 		2,632,110 2,326,755 3,296,848 1,310,558 9,566,271
e Qualifying distributions made directly
for active conduct of exempt activities.
Subtract line 2d from line 2c .... 		3,739,000 3,713,952 2,747,151 2,241,632 12,441,735
3 Complete 3a, b, or c for the
alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......         0
(2) Value of assets qualifying
under section 4942(j)(3)(B)(i)		         0
b “Endowment" alternative test— enter 2/3
of minimum investment return shown in
Part IX, line 6 for each year listed .. 		70,251 55,685 89,109 50,951 265,996
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) .... 		        0
(2) Support from general public
and 5 or more exempt
organizations as provided in
section 4942(j)(3)(B)(iii).... 		        0
(3) Largest amount of support
from an exempt organization		         0
(4) Gross investment income         0
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).)
DAVID STIRLING
LAUREA STIRLING
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 email address of the person to whom applications should be addressed:
bThe form in which applications should be submitted and information and materials they should include:
cAny submission deadlines:
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
Form 990-PF (2024)
Form 990-PF (2024)
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

BARZANI CHARITY FOUNDATION

ERBIL HAWLERI NEW QTR 120M ROAD
NEXT TO MASSCITY COMPLEX
KURDISTAN,KURDISTAN REGION  
IZ 		NONE NC TO FUND SLARIES FOR TEACHERS IN CAMPS FOR INTERNALLY DISPLACED PERSONS IN THE KURDISTAN REGION OF IRAQ; TO RENOVATE PUBLIC SCHOOLS, TO FUND EMERGENCY RELIEF FOR EARTHQUAKE VICTIMS IN MOROCCO. 458,000
BAUDOUIN BUGINGO


MWULIRE NTUNGA KIYOVU
RWAMAGANA,EASTERN  
RW 		NONE I EDUCATIONAL EXPENSE. 17,401

DANGALMA DEVELOPMENT ASSOCIATION

RUE MASCLARY VILLA N 63 R1
APPARTEMENT IB DAKAR
DAKAR,DAKAR-YOFF  
SG 		NONE NC TO FUND THE RENOVATION, EXPANSION AND EQUIPPING OF AN ELEMENTARY SCHOOL SERVING A RURAL POPULATION IN SENEGAL. 70,000

ELEVATE FOR COMMUNITY DEVELOPMENT

19/5 A1 MARSHTAL STREET
RYAD,KHARTOUMSOUK 11
SU 		NONE NC TO FACILITIATE HUMANITARIAN AND DEVELOPMENT WORK IN SUDAN INCLUDING OPERATIONAL COSTS AND EXPENSES ASSOCIATED WITH THE DEVELOPMENT AND IMPLEMENTATION OF EMERGENCY RESPONSE, ECONOMIC DEVELOPMENT AND SELF-RELIANCE PROJECTS. 204,051

EURASIA PARTNERSHIP FOUNDATION

1 21 AZATUTYAN AVE APT23
YEREVAN,YEREVAN0037
AM 		NONE NC TO FUND A VARIETY OF SMALL CHARITABLE PROJECTS IN ARMENIA AND GEORGIA. 27,377

FINTECH ASSOCIATION OF UZBEKISTAN

FARGONA YULLI ROAD BUILDING 11
TASHKENT,YASHNABAD DISTRIC100005
UZ 		NONE NC TO PROMOTE ECONOMIC DEVELOPMENT BY FUNDING THE COSTS OF A TRAINING SEMINAR FOR FEMALE ENTREPRENEURS IN UZBEKISTAN AND THE COSTS OF HOSTING A BUSINESS CASE COMPETITION FOR ENTREPRENEURS IN UZBEKISTAN. 47,950

HIMMETNA CHARITABLE ORGANIZATION

367 KING ABDULLAH II ST
AMMAN,JORDAN11185
JO 		NONE NC TO REBUILD AND RENOVATE A COMPREHENSIVE HEALTH-CARE FACILITY SERVING A RURAL POPULATION IN JORDAN. 282,000

INTER-RELILGIOUS COUNCIL OF ETHIOPIA

RAS DESTA DAMTEW ST
ADDIS ABABA,ETHIOPIA  
ET 		NONE NC TO FUND INITIATIVES DESIGNED TO PROMOTE INTERFAITH TOLERANCE AND PEACEFUL COEXISTENCE AMONG COMMUNITIES IN ETHIOPIA. 60,000
MELISSA ISARO


KIGALI RWANDA
KIGALI    
RW 		NONE I EDUCATIONAL EXPENSES. 4,557

MINISTRY OF PEACE ETHIOPIA

PO BOX 19871
ET 		NONE NC TO FUND PEACE BUILDING ACTIVITIES AIMED AT REDUCING TENSION AMONG COMMUNITIES IN ETHIOPIA. 140,000
NADIA TUYIZERE


MUGANZA
NYARUGURU,SOUTHERN  
RW 		NONE I EDUCATIONAL EXPENSE. 23,054

NATIONAL CULTURAL CENTER OF BUKHARIAN JEWS

SHALOM ALEYHEM STREET H7
BUKHARA CITY,BUKHARA CITY  
UZ 		NONE NC TO PURCHASE EQUIPMENT FOR A COMMUNITY CENTER IN UZBEKISTAN. 3,850

ORGANIZATION FOR AFRICAN SOCIAL DEVELOPMENT

PLOT 2745 TA 31 KABALAGALA MUYENGA
ROAD
KAMPALA,KAMPALA  
UG 		NONE NC TO PROVIDE FUNDING TO DIG A BOREHOLE WELL TO PROVIDE CLEAN WATER IN UGANDA. 7,000

PRINCESS TAGHRID INSTITUTE

KHALDA-MIRZA WASFI
AMMAN,JORDAN  
JO 		NONE NC TO FUND THE MEASUREMENT, DIAGNOSIS, ASSESSMENT AND TREATMENT OF ORPHANED CHILDREN IN SOCIAL INSTITUTIONS IN JORDAN; TO FUND A PROGRAM TO TRAIN WOMEN IN VOCATIONAL SKILLS; TO FUND THE PURCHASE OF SOLAR-POWERED STREET-LIGHTS TO IMPROVE COMMUNITY SAFETY. 657,914

DOHA INTERNATIONAL FAMILY INSTITUTE

PO BOX 34080
DOHA,DOHA  
QA 		NONE NC TO SUPPORT A FAMILY CONFERENCE IN QATAR 50,000

RAVENSTVO

28/51 ANKARA STREET
BISHKEK CITY,BISHKEK CITY  
KG 		NONE NC TO FUND RENOVATIONS AND PURCHASE OF EQUIPMENT FOR A SHELTER SERVING WOMEN WHO ARE VICTIMS OF ABUSE IN THE KYRGYZ REPUBLIC. 8,000

RHAMDILLIK

UZBEKISTAN STREET 72A
SAMARKAND CITY,SAMARKAND CITY703008
UZ 		NONE NC TO FUND RENOVATIONS AND PURCHASE OF EQUIPMENT FOR A SHELTER SERVING WOMEN WHO ARE VICTIMS OF ABUSE IN THE UZBEKISTAN. 4,200

RWANDA CORRECTIONAL SERVICE

PO BOX 6516
KIGALI    
RW 		NONE NC TO BUILD A CORRECTIONAL FACILITY THAT WILL SERVE AS A REINTEGRATION CENTER TO HELP FEMALE INMATES REINTEGRATE INTO SOCIETY. 347,656

RWANDAN COMMUNITY ABROAD

6472 W ANCORA CT
WEST VALLEY,UT84128 		NONE PC TO SUPPORT THE MAY 18 COMMEMORATION EVENT 1,000

SHAROIT PLUS

HIYOBON STREET 43 BOBODEHQON
MAHALLA CITIZENS ASSEMBLY
TASHKENT,YUNUSABAD DISTRIC100114
UZ 		NONE NC TO FUND PROGRAMS DESIGNED TO INCREASE EDUCATIONAL AND EMPLOYMENT OPPORTUNITIES FOR PEOPLE WITH DISABILITIES IN UZBEKISTAN. 35,400

TEACH FOR UZBEKISTAN

OQIBAT MSU MUSTAQILLIK STREET 7
TASHKENT,MIRZO-ULUG'BEK DI  
UZ 		NONE NC TO FUND THE DEVELOPMENT OF A TRAINING CURRICULUM AND THE TRAINING FOR 30 FELLOWS IN A PROGRAM THAT PLACES RECENT COLLEGE GRADUATES AS TEACHERS-FELLOWS IN RURAL PRIMARY SCHOOLS IN UZBEKISTAN. 49,700

TEAM UNIVERSITY

TEMUR MALIK STREET 146
TASHKENT,TASHKENT  
UZ 		NONE NC TO PROVIDE SCHOLARSHIPS FOR FEMALE STUDENTS FROM RURAL AREAS IN UZBEKISTAN. 30,000

THE EURO SEMINAR FOUNDATION

333 N PALISADES DR
OREM,UT84097 		NONE PC TO FUND THE COSTS OF CONFERENCE TO TRAIN YOUTH IN LEADERSHIP IN EUROPE. 1,000

THE HOPE FOUNDATION

389 S 1300 W
PLEASANT GROVE,UT84062 		NONE PC TO FUND OPERATIONS FOR COMBATING CHILD EXPLOITATION AND HUMAN TRAFFICKING. 25,000

UKRAINE CHILD RESCUE

22 A MELNIKOVA ST SELO GORBOVICHI
KIEVO SVYATOSHINSKY,KIEVO SVYATOSHINS  
UP 		NONE NC TO FUND THE MEDICAL AND PSYCHOLOGICAL CARE AND TREATMENT OF CHILDREN WHO HAVE BEEN VICTIMS OF ABUSE OR EXPLOITATION. 75,000

UMBRELLA FOR VULNERABLE

RUGANDO CELL KIMIHURURA SECTOR
GASABO DISTRICT KG 652
KIGALI,KIGALI  
RW 		NONE NC TO PURCHASE EQUIPMENT TO PROVIDE EMPLOYMENT OPPORTUNITIES FOR YOUNG PEOPLE IN RWANDA. 2,000
Total .................................right arrow 3a 2,632,110
bApproved for future payment
Total ................................. right arrow 3b 0
Form 990-PF (2024)
Form 990-PF (2024)
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 81,788  
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....     16 37,158  
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:
a
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 0 118,946 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
118,946
(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 (2024)
Form 990-PF (2024)
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 Right Arrow
 Firm's EIN Right Arrow
Firm's address Right Arrow


 Phone no.
Form 990-PF (2024)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description
Schedule B
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

right arrow Attach to Form 990, 990-EZ, or 990-PF.
right arrow Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
Name of the organization
THE STIRLING FOUNDATION
 
Employer identification number

83-0616659
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ
501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization


Form 990-PF
501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation
Check if your organization is covered by the General Rule or a Special Rule.  
Note:  Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.
Special Rules
For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 331/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Right Arrow $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025) Page 2
Name of organization
THE STIRLING FOUNDATION
  		Employer identification number
83-0616659
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
1
STIRLING FAMILY TRUST
 
1955 W GROVE PARKWAY SUITE 300
 
PLEASANT GROVE, UT84062

$ 6,500,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 3
Name of organization
THE STIRLING FOUNDATION
  		Employer identification number

83-0616659
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 4
Name of organization
THE STIRLING FOUNDATION
  		Employer identification number

83-0616659
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c) (7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (Rev. 1-2025)
Additional Data


Software ID:  
Software Version:  

TY 2024 AccountingFeesSchedule
Name:
THE STIRLING FOUNDATION
EIN:
83-0616659
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING 15,456 1,236 1,236 14,220

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TY 2024 DepreciationSchedule
Name:
THE STIRLING FOUNDATION
EIN:
83-0616659
Description of Property Date Acquired Cost or Other Basis Prior Years' Depreciation Computation Method Rate /
Life (# of years)		 Current Year's Depreciation Expense Net Investment Income Adjusted Net Income Cost of Goods Sold Not Included
FURNITURE AND FIXTURES 2022-01-01 66,798 26,720 SL 5.000000000000 13,360 13,360 0  
FURNITURE AND FIXTURES 2023-09-28 8,468 423 SL 5.000000000000 1,694 1,694 0  

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TY 2024 ExpenditureResponsibilityStmt
Name:
THE STIRLING FOUNDATION
EIN:
83-0616659
Grantee's Name Grantee's Address Grant Date Grant Amount Grant Purpose Amount Expended By Grantee Any Diversion By Grantee? Dates of Reports By Grantee Date of Verification Results of Verification
INTER-RELIGIOUS COUNCIL OF ETHIOPIA
  		RAS DESTA DAMTEW ST
ADDIS ABABA,ETHIOPIA  
ET 		2024-12-04 60,000 TO FUND INITIATIVES DESIGNED TO PROMOTE INTERFAITH TOLERANCE AND PEACEFUL COEXISTENCE AMONG COMMUNITIES IN ETHIOPIA. 60,000 NONE 03/05/25 2025-03-05 ALL FUNDS SPENT IN COMPLIANCE WITH THE REQUIREMENTS OF OUR AGREEMENT
PRINCESS TAGHRID INSTITUTE
  		KHALDA-MIRZA WASFI
AMMAN,JORDAN  
JO 		2024-12-26 657,914 TO FUND THE MEASUREMENT, DIAGNOSIS, ASSESSMENT AND TREATMENT OF ORPHANED CHILDREN IN SOCIAL INSTITUTIONS IN JORDAN; TO FUND A PROGRAM TO TRAIN WOMEN IN VOCATIONAL SKILLS; TO FUND THE PURCHASE OF SOLAR-POWERED STREET-LIGHTS TO IMPROVE COMMUITY SAFETY. 657,914 NONE 06/05/24, 12/31/24, 02/25/25 2025-03-05 ALL FUNDS SPENT IN COMPLIANCE WITH THE REQUIREMENTS OF OUR AGREEMENT
BARZANI CHARITY FOUNDATION
  		ERBIL HAWLERI NEW QTR 120M ROAD
NEXT TO MASSCITY COMPLEX
KURDISTAN,KURDISTAN REGION  
IZ 		2024-11-26 458,000 TO FUND SALARIES FOR TEACHERS IN CAMPS FOR INTERNALLY DISPLACED PERSONS IN THE KURDISTAN REGION OF IRAQ; TO RENOVATE PUBLIC SCHOOLS; TO FUND EMERGENCY RELIEF FOR EARTHQUAKE VICTIMS IN MOROCCO. 458,000 NONE 11/6/24, 12/31/24 2025-03-05 ALL FUNDS SPENT IN COMPLIANCE WITH THE REQUIREMENTS OF OUR AGREEMENT
ORGANIZATION FOR AFRICAN SOCIAL DEVELOPMENT
  		PLOT 2745 TA 31 KABALAGALA MUYENGA
ROAD
KAMPALA,KAMPALA  
UG 		2024-03-08 7,000 TO PROVIDE FUNDING TO DIG A BOREHOLE WELL TO PROVIDE CLEAN WATER IN UGANDA. 7,000 NONE 06/10/24 2025-03-06 ALL FUNDS SPENT IN COMPLIANCE WITH THE REQUIREMENTS OF OUR AGREEMENT
ELEVATE FOR COMMUNITY DEVELOPMENT
  		19/5 A1 MARSHTAL STREET
RYAD,KHARTOUMSOUK11
SU 		2024-11-22 204,051 TO FACILITIATE HUMANITARIAN AND DEVELOPMENT WORK IN SUDAN INCLUDING OPERATIONAL COSTS AND EXPENSES ASSOCIATED WITH THE DEVELOPMENT AND IMPLEMENTATION OF EMERGENCY RESPONSE, ECONOMIC DEVELOPMENT AND SELF-RELIANCE PROJECTS. 204,051 NONE 05/20/24, 01/15/25, 02/19/25 2025-03-05 ALL FUNDS SPENT IN COMPLIANCE WITH THE REQUIREMENTS OF OUR AGREEMENT
HIMMETNA CHARITABLE ORGANIZATION
  		367 KING ABDULLAH II ST
AMMAN,JORDAN11185
JO 		2024-07-22 282,000 TO REBUILD AND RENOVATE A COMPREHENSIVE HEALTH-CARE FACILITY SERVING A RURAL POPULATION IN JORDAN. 282,000 NONE 10/14/24 2025-03-05 ALL FUNDS SPENT IN COMPLIANCE WITH THE REQUIREMENTS OF OUR AGREEMENT
UKRAINE CHILD RESCUE
  		22 A MELNIKOVA ST SELO GORBOVICHI
KIEVO SVYATOSHINSKY,KIEVO SVYATOSHINS  
UP 		2024-09-19 75,000 TO FUND THE MEDICAL AND PSYCHOLOGICAL CARE AND TREATMENT OF CHILDREN WHO HAVE BEEN VICTIMS OF ABUSE OR EXPLOITATION. 75,000 NONE 02/27/25 2025-03-05 ALL FUNDS SPENT IN COMPLIANCE WITH THE REQUIREMENTS OF OUR AGREEMENT
DANGALMA DEVELOPMENT ASSOCIATION
  		RUE MASCLARY VILLA N 63 R1
APPARTEMENT IB DAKAR
DAKAR,DAKAR-YOFF  
SG 		2024-08-20 70,000 TO FUND THE RENOVATION, EXPANSION AND EQUIPPING OF AN ELEMENTARY SCHOOL SERVING A RURAL POPULATION IN SENEGAL. 70,000 NONE 02/24/2025, 06/30/24 2025-03-05 ALL FUNDS SPENT IN COMPLIANCE WITH THE REQUIREMENTS OF OUR AGREEMENT
QATAR INTERNATIONAL FAMILY INSTITUTE
  		PO BOX 34080
DOHA,DOHA  
QA 		2024-10-23 50,000 TO SUPPORT A FAMILY CONFERENCE IN QATAR 50,000 NONE 03/05/25 2025-03-05 ALL FUNDS SPENT IN COMPLIANCE WITH THE REQUIREMENTS OF OUR AGREEMENT
TEACH FOR UZBEKISTAN
  		OQIBAT MSU MUSTAQILLIK STREET 7
TASHKENT,MIRZO-ULUG'BEK DI  
UZ 		2024-05-16 49,700 TO FUND THE DEVELOPMENT OF A TRAINING CURRICULUM AND THE TRAINING FOR 30 FELLOWS IN A PROGRAM THAT PLACES RECENT COLLEGE GRADUATES AS TEACHERS-FELLOWS IN RURAL PRIMARY SCHOOLS IN UZBEKISTAN. 49,700 NONE 07/01/24, 11/20/24, 02/13/25 2025-03-05 ALL FUNDS SPENT IN COMPLIANCE WITH THE REQUIREMENTS OF OUR AGREEMENT
FINTECH ASSOCIATION OF UZBEKISTAN
  		FARGONA YULLI ROAD BUILDING 11
TASHKENT,YASHNABAD DISTRIC100005
UZ 		2024-09-05 47,950 TO PROMOTE ECONOMIC DEVELOPMENT BY FUNDING THE COSTS OF A TRAINING SEMINAR FOR FEMALE ENTREPRENEURS IN UZBEKISTAN AND THE COSTS OF HOSTING A BUSINESS CASE COMPETITION FOR ENTREPRENEURS IN UZBEKISTAN. 47,950 NONE 12/16/24 2025-03-05 ALL FUNDS SPENT IN COMPLIANCE WITH THE REQUIREMENTS OF OUR AGREEMENT
SHAROIT PLUS
  		HIYOBON STREET 43 BOBODEHQON
MAHALLA CITIZENS ASSEMBLY
TASHKENT,YUNUSABAD DISTRIC100114
UZ 		2024-11-22 35,400 TO FUND PROGRAMS DESIGNED TO INCREASE EDUCATIONAL AND EMPLOYMENT OPPORTUNITIES FOR PEOPLE WITH DISABILITIES IN UZBEKISTAN. 35,400 NONE 03/06/25 2025-03-06 ALL FUNDS SPENT IN COMPLIANCE WITH THE REQUIREMENTS OF OUR AGREEMENT
TEAM UNIVERSITY
  		TEMUR MALIK STREET 146
TASHKENT,TASHKENT  
UZ 		2024-12-03 30,000 TO PROVIDE SCHOLARSHIPS FOR FEMALE STUDENTS FROM RURAL AREAS IN UZBEKISTAN. 30,000 NONE 03/06/25 2025-03-06 ALL FUNDS SPENT IN COMPLIANCE WITH THE REQUIREMENTS OF OUR AGREEMENT
EURASIA PARTNERSHIP FOUNDATION
  		1 21 AZATUTYAN AVE APT23
YEREVAN,YEREVAN0037
AM 		2024-10-25 27,377 TO FUND A VARIETY OF SMALL CHARITABLE PROJECTS IN ARMENIA AND GEORGIA. 27,377 NONE 03/03/25 2025-03-05 ALL FUNDS SPENT IN COMPLIANCE WITH THE REQUIREMENTS OF OUR AGREEMENT
RAVENSTVO
  		28/51 ANKARA STREET
BISHKEK CITY,BISHKEK CITY  
KG 		2024-10-07 8,000 TO FUND RENOVATIONS AND PURCHASE OF EQUIPMENT FOR A SHELTER SERVING WOMEN WHO ARE VICTIMS OF ABUSE IN THE KYRGYZ REPUBLIC. 8,000 NONE 03/07/25 2025-03-10 ALL FUNDS SPENT IN COMPLIANCE WITH THE REQUIREMENTS OF OUR AGREEMENT
RHAMDILLIK
  		UZBEKISTAN STREET 72A
SAMARKAND CITY,SAMARKAND CITY703008
UZ 		2024-06-27 4,200 TO FUND RENOVATIONS AND PURCHASE OF EQUIPMENT FOR A SHELTER SERVING WOMEN WHO ARE VICTIMS OF ABUSE IN THE UZBEKISTAN. 4,200 NONE 07/30/24 2025-03-05 ALL FUNDS SPENT IN COMPLIANCE WITH THE REQUIREMENTS OF OUR AGREEMENT
NATIONAL CULTURAL CENTER OF BUKHARIAN JEWS
  		SHALOM ALEYHEM STREET H7
BUKHARA CITY,BUKHARA CITY  
UZ 		2024-11-22 3,850 TO PURCHASE EQUIPMENT FOR A COMMUNITY CENTER IN UZBEKISTAN. 3,850 NONE 03/07/25 2025-03-07 ALL FUNDS SPENT IN COMPLIANCE WITH THE REQUIREMENTS OF OUR AGREEMENT
UMBRELLA FOR VULNERABLE
  		RUGANDO CELL KIMIHURURA SECTOR
GASABO DISTRICT KG 652
KIGALI,KIGALI  
RW 		2024-04-18 2,000 TO PURCHASE EQUIPMENT TO PROVIDE EMPLOYMENT OPPORTUNITIES FOR YOUNG PEOPLE IN RWANDA. 2,000 NONE 03/05/25 2025-03-05 ALL FUNDS SPENT IN COMPLIANCE WITH THE REQUIREMENTS OF OUR AGREEMENT

TY 2024 LandEtcSchedule2
Name:
THE STIRLING FOUNDATION
EIN:
83-0616659
Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
FURNITURE AND FIXTURES 66,798 40,080 26,718 26,718
FURNITURE AND FIXTURES 8,468 2,117 6,351 6,351


TY 2024 LegalFeesSchedule
Name:
THE STIRLING FOUNDATION
EIN:
83-0616659
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
LEGAL 89,272 0 0 89,272


TY 2024 OtherAssetsSchedule
Name:
THE STIRLING FOUNDATION
EIN:
83-0616659
Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
LOANS TO EMPLOYEES 0 38 38


TY 2024 OtherExpensesSchedule
Name:
THE STIRLING FOUNDATION
EIN:
83-0616659
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACTIVE CONDUCT ACTIVITIES 126,303 0 0 126,303
ADVERTISING / PROMOTION 2,447 0 0 2,447
BANK SERVICE FEES 9,747 3,687 3,687 0
BOOKS, SUBSCRIPTIONS, REFERENCE 1,550 0 0 1,550
BUSINESS REGISTRATION FEES 10 0 0 10
CONFERENCES, MEALS, AND EVENTS 15,862 0 0 15,862
DUES, SUBSCRIPTIONS, REGISTRATIONS 4,620 0 0 4,620
OTHER MISC EXPENSE 751 0 0 0
POSTAGE 1,166 0 0 1,166
PROJECT EQUIPMENT 310,935 0 0 310,935
REPAIR & MAINTENANCE 1,415 0 0 1,415
SMALL EQUIPMENT AND TOOLS 9,838 0 0 9,838
SOFTWARE 24,221 0 0 24,221
SUPPLIES 32,813 0 0 32,813
TELEPHONE 16,226 0 0 16,226
WORKERS COMP 943 0 0 943


TY 2024 OtherLiabilitiesSchedule
Name:
THE STIRLING FOUNDATION
EIN:
83-0616659
Description Beginning of Year - Book Value End of Year - Book Value
CREDIT CARDS 63,006 71,635
PAYROLL LIABILITIES 54,028 24,709


TY 2024 OtherProfessionalFeesSchedule
Name:
THE STIRLING FOUNDATION
EIN:
83-0616659
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
OUTSIDE SERVICES 683,616 0 0 683,616


TY 2024 TaxesSchedule
Name:
THE STIRLING FOUNDATION
EIN:
83-0616659
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
PAYROLL TAXES 91,332 0 0 91,332
FEDERAL TAXES 916 0 0 0