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
BP LESTER & REGINA JOHN FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address)3439 NE SANDY BLVD 258
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
PORTLAND, OR97232
A Employer identification number

23-7110263
B Telephone number (see instructions)

(503) 223-4590
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$50,900,746J 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)  
2 Check right arrow.............
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities... 924,150 419,561  
5a Gross rents............ 399,547 399,547  
b Net rental income or (loss) 369,613
6a Net gain or (loss) from sale of assets not on line 10 2,294,703
b Gross sales price for all assets on line 6a 8,102,587
7 Capital gain net income (from Part IV, line 2)... 2,294,703
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)....... Click to see attachment
List of Attached Documents:
// Content
29,813 0  
12 Total. Add lines 1 through 11........ 3,648,213 3,113,811  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 194,867 97,434   97,434
14 Other employee salaries and wages......        
15 Pension plans, employee benefits....... 52,309 25,149   25,149
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
1,706 853   853
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
18,132 9,066   9,066
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
110,179 110,179   0
17 Interest...............        
18 Taxes (attach schedule) (see instructions)...        
19 Depreciation (attach schedule) and depletion... Click to see attachment
List of Attached Documents:
// Content
34,137 29,934  
20 Occupancy.............. 11,697 5,849   5,849
21 Travel, conferences, and meetings....... 2,066 1,033   1,033
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
71,764 55,367   15,883
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 496,857 334,864   155,267
25 Contributions, gifts, grants paid....... 1,706,165 1,619,165
26 Total expenses and disbursements. Add lines 24 and 25 2,203,022 334,864   1,774,432
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 1,445,191
b Net investment income (if negative, enter -0-) 2,778,947
c Adjusted net income (if negative, enter -0-)...  
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............. 243,381 200,613 200,613
2 Savings and temporary cash investments......... 31,663 601,623 601,623
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow   94    
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 arrow112,284
Less: allowance for doubtful accounts right arrow0 112,284 112,284 112,284
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule) 13,311,481 Click to see attachment
List of Attached Documents:
// Content
13,694,962 		12,199,422
b Investments—corporate stock (attach schedule)....... 7,482,486 Click to see attachment
List of Attached Documents:
// Content
6,955,103 		11,971,834
c Investments—corporate bonds (attach schedule)....... 0 Click to see attachment
List of Attached Documents:
// Content
723,293 		659,270
11 Investments—land, buildings, and equipment: basis right arrow3,921,628
Less: accumulated depreciation (attach schedule) right arrow375,378 3,566,642 Click to see attachment
List of Attached Documents:
// Content
3,546,250 		7,359,283
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 8,211,381 Click to see attachment
List of Attached Documents:
// Content
8,697,983 		14,116,417
14 Land, buildings, and equipment: basis right arrow2,378
Less: accumulated depreciation (attach schedule) right arrow2,378 16,771 Click to see attachment
List of Attached Documents:
// Content
0 		0
15 Other assets (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
1,472,345 		Click to see attachment
List of Attached Documents:
// Content
1,436,306 		Click to see attachment
List of Attached Documents:
// Content
3,680,000
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 34,448,528 35,968,417 50,900,746
Liabilities 17 Accounts payable and accrued expenses.......... 14,826 2,524
18 Grants payable.................   87,000
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)    
23 Total liabilities (add lines 17 through 22)......... 14,826 89,524
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...........    
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........ 0 0
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds 34,433,702 35,878,893
29 Total net assets or fund balances (see instructions)..... 34,433,702 35,878,893
30 Total liabilities and net assets/fund balances (see instructions). 34,448,528 35,968,417
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
34,433,702
2
Enter amount from Part I, line 27a .....................
2
1,445,191
3
Other increases not included in line 2 (itemize) right arrow
3
0
4
Add lines 1, 2, and 3 ..........................
4
35,878,893
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
35,878,893
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.)
1 a PUBLICLY TRADED SECURITIES P    
b CAPITAL GAINS FROM SECURITIES P    
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 8,102,587   6,738,224 1,364,363
b       930,340
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       1,364,363
b       930,340
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 2,294,703
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 38,627
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 38,627
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 38,627
6 Credits/Payments:
a 2024 estimated tax payments and 2023 overpayment credited to 2024 6a 55,165
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 55,165
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  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10 16,538
11 Enter the amount of line 10 to be: Credited to 2025 estimated taxright arrow16,538 Refundedright arrow 11 0
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 arrowOR
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
 
No
10
Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
and addresses. ...............................
10
 
No
11
At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
11
 
No
12
Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
advisory privileges? If "Yes," attach statement. See instructions.................
12
 
No
13
Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
13
Yes
 
Website addressright arrowN/A
14
The books are in care ofright arrowMELISSA J HARTNELL Telephone no.right arrow (503) 223-4590

Located atright arrow3439 NE SANDY BLVD 258PORTLANDOR ZIP+4right arrow97232
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)
 
No
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
 
No
(5) Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals? .............
5a(5)
 
No
b
If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........
5b
 
 
c
Organizations relying on a current notice regarding disaster assistance check .........right arrow
d
If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
tax because it maintained expenditure responsibility for the grant? .................
5d
 
 
If "Yes," attach the statement required by Regulations section 53.4945–5(d).
6a
Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
a personal benefit contract? .............................
6a
 
No
b
Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
6b
 
No
If "Yes" to 6b, file Form 8870.
7a
At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
7a
 
No
b
If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....
7b
 
 
8
Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
excess parachute payment during the year? .........................
8
 
No
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors
1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
(a) Name and address (b) Title, and average
hours per week
devoted to position 		(c) Compensation
 (If not paid, enter
-0-) 		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
other allowances
MARY E GRAVES DIRECTOR
1.00 		0 0 0
3439 NE SANDY BLVD SUITE 258
PORTLAND,OR97232
SUZANN BARICEVIC MURPHY DIRECTOR
1.00 		0 0 0
3439 NE SANDY BLVD SUITE 258
PORTLAND,OR97232
MELISSA HARTNELL PRESIDENT/SECRETARY
40.00 		194,867 38,216 0
3439 NE SANDY BLVD SUITE 258
PORTLAND,OR97232
2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
(a) Name and address of each employee paid more than $50,000 (b) Title, and average
hours per week
devoted to position 		(c) Compensation (d) Contributions to
employee benefit
plans and deferred
compensation 		(e) Expense account,
other allowances
NONE
Total number of other employees paid over $50,000...................right arrow 0
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
LPL FINANCIAL INVESTMENT MANAGEMENT 87,939
4707 EXECUTIVE DRIVE
SAN DIEGO,CA921213091
Total number of others receiving over $50,000 for professional services.............right arrow0
Part VIII-A
Summary of Direct Charitable Activities
List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
1  
2  
3  
4  
Part VIII-B
Summary of Program-Related Investments (see instructions)
Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
1  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................right arrow0
Form 990-PF (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
37,390,873
b
Average of monthly cash balances.......................
1b
356,097
c
Fair market value of all other assets (see instructions)................
1c
6,728,337
d
Total (add lines 1a, b, and c).........................
1d
44,475,307
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
44,475,307
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
667,130
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
43,808,177
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
2,190,409
Part X
Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow and do not complete this part.)
1
Minimum investment return from Part IX, line 6..................
1
2,190,409
2a
Tax on investment income for 2024 from Part V, line 5 .......
2a
38,627
b
Income tax for 2024. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
38,627
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
2,151,782
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
2,151,782
6
Deduction from distributable amount (see instructions).................
6
0
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
2,151,782
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
1,774,432
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
1,774,432
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 2,151,782
2 Undistributed income, if any, as of the end of 2024:
a Enter amount for 2023 only....... 1,583,979
b Total for prior years:20 , 20, 20 0
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 ........ 0
4Qualifying distributions for 2024 from Part
XI, line 4: right arrow$ 1,774,432
a Applied to 2023, but not more than line 2a 1,583,979
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 2024 distributable amount..... 190,453
e Remaining amount distributed out of corpus 0
5 Excess distributions carryover applied to 2024. 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 2023. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		0
f Undistributed income for 2024. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2025 .......... 		1,961,329
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 2019 not
applied on line 5 or line 7 (see instructions) ... 		0
9 Excess distributions carryover to 2025.
Subtract lines 7 and 8 from line 6a ...... 		0
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
 
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
         
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 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

ALL SAINTS SCHOOL

601 NE 39TH AVENUE
PORTLAND,OR97232 		  PC GENERAL OPERATING SUPPORT 59,800

ALS ASSOCIATION OF OREGON & SW WASHINGTON

825 NE MULTNOMAH STREET SUITE 940
PORTLAND,OR97232 		  PC GENERAL OPERATING SUPPORT 1,000

AMERICAN RED CROSS OREGON TRAIL CHAPTER

PO BOX 4125
PORTLAND,OR97208 		  PC GENERAL OPERATING SUPPORT 25,000

APOSTOLIC LIFE COMMUNITY OF PRIESTS

2926 NORTH WILLIAMS AVENUE
PORTLAND,OR97227 		  PC GENERAL OPERATING SUPPORT 5,000

ASSISTANCE LEAGUE CORVALLIS

547 NW 9TH STREET
CORVALLIS,OR97330 		  PC GENERAL OPERATING SUPPORT 3,500

BIG BROTHERS BIG SISTERS COLUMBIA NW

6443 SW BEAVERTON HILLSDALE HWY
SUITE 200
PORTLAND,OR97221 		  PC GENERAL OPERATING SUPPORT 5,000

BLANCHET HOUSE OF HOSPITALITY

PO BOX 4145-F
PORTLAND,OR97208 		  PC GENERAL OPERATING SUPPORT 25,000

CASA FOR CHILDREN INC

1401 NE 68TH AVENUE
PORTLAND,OR97213 		  PC GENERAL OPERATING SUPPORT 5,000

CASA FRANCISCANA OUTREACH

5802 E LINCOLN DRIVE
SCOTTSDALE,AZ85253 		  PC GENERAL OPERATING SUPPORT 5,000

CATHOLIC CHARITIES

2740 SE POWELL BLVD
PORTLAND,OR97202 		  PC GENERAL OPERATING SUPPORT 75,000

CENTRAL CATHOLIC HIGH SCHOOL

2401 SE STARK STREET
PORTLAND,OR97214 		  PC GENERAL OPERATING SUPPORT 100,000

CENTRAL CITY CONCERN

232 NW 6TH AVENUE
PORTLAND,OR97209 		  PC GENERAL OPERATING SUPPORT 5,000

CHILDREN'S CANCER ASSOCIATION

1200 NW NAITO PKWY SUITE 140
PORTLAND,OR97209 		  PC GENERAL OPERATING SUPPORT 10,000

COLLEGE POSSIBLE OREGON

532 SE GRAND AVENUE
PORTLAND,OR97214 		  PC GENERAL OPERATING SUPPORT 5,000

COMMUNITY WAREHOUSE

3969 NE MLK JR BLVD
PORTLAND,OR97212 		  PC GENERAL OPERATING SUPPORT 35,000

CYO HOLY REDEEMER

127 NORTH ROSA PARKS WAY
PORTLAND,OR97217 		  PC GENERAL OPERATING SUPPORT 1,000

CYOCAMP HOWARD

847 NE 19TH AVENUE SUITE 385
PORTLAND,OR97232 		  PC GENERAL OPERATING SUPPORT 15,000

DE LA SALLE NORTH CATHOLIC HIGH SCHOOL

4300 NE KILLINGSWORTH STREET
PORTLAND,OR97218 		  PC GENERAL OPERATING SUPPORT 51,250

EDISON HIGH SCHOOL

9020 SW BEAVERTON HILLSDALE HWY
PORTLAND,OR97225 		  PC GENERAL OPERATING SUPPORT 10,000

HANNAH GRACE FAMILY

1678 SOUTH BEAVERCREEK ROAD SUITE F
OREGON CITY,OR97045 		  PC GENERAL OPERATING SUPPORT 10,000

HOLY CROSS SCHOOL

5202 N BOWDOIN
PORTLAND,OR97203 		  PC GENERAL OPERATING SUPPORT 22,500

HOLY FAMILY CATHOLIC CHURCH

3732 SE KNAPP STREET
PORTLAND,OR97202 		  PC GENERAL OPERATING SUPPORT 25,000

HOLY FAMILY SCHOOL

7425 SE CESAR CHAVEZ BLVD
PORTLAND,OR97202 		  PC GENERAL OPERATING SUPPORT 20,000

HOLY REDEEMER CATHOLIC SCHOOL

127 NORTH ROSA PARKS WAY
PORTLAND,OR972172098 		  PC GENERAL OPERATING SUPPORT 16,000

JANUS YOUTH PROGRAMS

707 NE COUCH
PORTLAND,OR97232 		  PC GENERAL OPERATING SUPPORT 5,000

JESUIT VOLUNTEER CORPS NORTHWEST

PO BOX 3928
PORTLAND,OR972083928 		  PC GENERAL OPERATING SUPPORT 2,500

KNOM RADIO MISSION

PO BOX 988
NOME,AK99762 		  PC GENERAL OPERATING SUPPORT 4,000

L'ARCHE PORTLAND

435 SE 85TH AVENUE
PORTLAND,OR97216 		  PC GENERAL OPERATING SUPPORT 5,000

LA SALLE CATHOLIC COLLEGE PREPARATORY

11999 SE FULLER ROAD
PORTLAND,OR97222 		  PC GENERAL OPERATING SUPPORT 75,000

LEWIS & CLARK COLLEGE

615 S PALATINE HILL ROAD MSC 56
PORTLAND,OR97219 		  PC GENERAL OPERATING SUPPORT 9,000

MAYBELLE CENTER FOR COMMUNITY

121 NW 6TH AVENUE
PORTLAND,OR972093614 		  PC GENERAL OPERATING SUPPORT 10,000

MEALS ON WHEELS PEOPLE

PO BOX 19477
PORTLAND,OR972800477 		  PC GENERAL OPERATING SUPPORT 15,000

MOTHER & CHILD EDUCATION CENTER

1515 NE 41ST AVENUE
PORTLAND,OR97323 		  PC GENERAL OPERATING SUPPORT 10,000

MT ANGEL SEMINARY

1 ABBEY DRIVE
ST BENEDICT,OR97373 		  PC GENERAL OPERATING SUPPORT 30,000

NAMI MULTNOMAH

524 NE 52ND AVENUE
PORTLAND,OR972133047 		  PC GENERAL OPERATING SUPPORT 2,500

NEW NARRATIVE

8915 SW CENTER STREET
PORTLAND,OR97223 		  PC GENERAL OPERATING SUPPORT 2,500

NORTHWEST CATHOLIC COUNSELING CENTER

8383 NE SANDY BLVD SUITE 205
PORTLAND,OR972204967 		  PC GENERAL OPERATING SUPPORT 15,000

NORTHWEST CHILDREN'S OUTREACH

PO BOX 1604
PORTLAND,OR97035 		  PC GENERAL OPERATING SUPPORT 50,000

NORTHWEST FAMILY SERVICES

4805 NE GLISAN
PORTLAND,OR97213 		  PC GENERAL OPERATING SUPPORT 5,000

NORTHWEST PILOT PROJECT INC

1430 SW BROADWAY SUITE 200
PORTLAND,OR97201 		  PC GENERAL OPERATING SUPPORT 25,000

NW ASSOCIATION FOR BLIND ATHLETES

PO BOX 65265
VANCOUVER,WA98665 		  PC GENERAL OPERATING SUPPORT 4,000

OREGON FOOD BANK

PO BOX 55370
PORTLAND,OR97238 		  PC GENERAL OPERATING SUPPORT 50,000

OUR LADY OF LOURDES SCHOOL

4701 NW FRANKLIN STREET
VANCOUVER,WA98663 		  PC GENERAL OPERATING SUPPORT 15,000

PARKER BOUNDS JOHNSON FOUNDATION

PO BOX 1989
PORTLAND,OR97035 		  PC GENERAL OPERATING SUPPORT 10,000

PHAME ACADEMY OF FINE ARTS

1631 NE BROADWAY SUITE 134
PORTLAND,OR97232 		  PC GENERAL OPERATING SUPPORT 15,000

PORTLAND OPPORTUNITIES INDUSTRIALIZATION CENTER - POIC

717 N KILLINGSWORTH COURT
PORTLAND,OR97217 		  PC GENERAL OPERATING SUPPORT 5,000

PORTLAND PLAYHOUSE

602 NE PRESCOTT STREET
PORTLAND,OR97211 		  PC GENERAL OPERATING SUPPORT 1,500

PROJECT LEMONADE

PO BOX 96144
PORTLAND,OR97296 		  PC GENERAL OPERATING SUPPORT 57,500

RAPHAEL HOUSE

4110 SE HAWTHORNE SUITE 503
PORTLAND,OR97214 		  PC GENERAL OPERATING SUPPORT 15,000

REBUILDING TOGETHER PORTLAND

PO BOX 25040
PORTLAND,OR97298 		  PC GENERAL OPERATING SUPPORT 10,000

REGIS ST MARY CATHOLIC SCHOOL

550 WEST REGIS STREET
STAYTON,OR97383 		  PC GENERAL OPERATING SUPPORT 20,000

ROSE HAVEN

PO BOX 10405
PORTLAND,OR97296 		  PC GENERAL OPERATING SUPPORT 50,000

SAFETY COMPASS

PO BOX 1293
SILVERTON,OR97381 		  PC GENERAL OPERATING SUPPORT 15,000

SANDY COMMUNITY ACTION CENTER

PO BOX 11
SANDY,OR97055 		  PC GENERAL OPERATING SUPPORT 7,000

SANTA CLARA UNIVERSITY

500 EL CAMINO REAL
SANTA CLARA,CA950531400 		  PC GENERAL OPERATING SUPPORT 50,000

SERENITY LANE HEALTH SERVICES

PO BOX 8549
EUGENE,OR97408 		  PC GENERAL OPERATING SUPPORT 25,000

SOUTH JORDAN COMMUNITY CHURCH

10118 S REDWOOD RD SUITE E
SOUTH JORDAN,UT84095 		  PC GENERAL OPERATING SUPPORT 5,000

SOUTHERN OCEAN STUDIOS

555 SE MARTIN LUTHER KING JR BLVD
UNIT 105
PORTLAND,OR97214 		  PC GENERAL OPERATING SUPPORT 1,500

ST AGATHA SCHOOL

7960 SE 15TH
PORTLAND,OR97202 		  PC GENERAL OPERATING SUPPORT 15,000

ST ANDRE BESSETTE CATHOLIC CHURCH

601 W BURNSIDE STREET
PORTLAND,OR97209 		  PC GENERAL OPERATING SUPPORT 5,000

ST ANDREW NATIVITY SCHOOL

PO BOX 111227
PORTLAND,OR97211 		  PC GENERAL OPERATING SUPPORT 51,250

ST CLARE CATHOLIC SCHOOL

1807 SW FREEMAN STREET
PORTLAND,OR97219 		  PC GENERAL OPERATING SUPPORT 15,000

ST IGNATIUS SCHOOL

3330 SE 43RD AVENUE
PORTLAND,OR97206 		  PC GENERAL OPERATING SUPPORT 15,000

ST JOHN THE APOSTLE SCHOOL

516 FIFTH STREET
PORTLAND,OR97045 		  PC GENERAL OPERATING SUPPORT 20,000

ST LUKE CATHOLIC SCHOOL

529 HARRISON STREET
PORTLAND,OR97071 		  PC GENERAL OPERATING SUPPORT 10,000

ST MARY BY THE SEA

PO BOX 390
ROCKAWAY BEACH,OR97136 		  PC GENERAL OPERATING SUPPORT 7,000

ST MARY'S ACADEMY

1615 SW 5TH AVENUE
PORTLAND,OR97201 		  PC GENERAL OPERATING SUPPORT 169,865

ST MATTHEW CATHOLIC SCHOOL

221 SE WALNUT STREET
PORTLAND,OR97123 		  PC GENERAL OPERATING SUPPORT 15,000

ST THERESE CATHOLIC SCHOOL

1260 NE 132ND AVENUE
PORTLAND,OR97230 		  PC GENERAL OPERATING SUPPORT 16,500

STORE TO DOOR

7730 SW 31ST AVENUE
PORTLAND,OR97219 		  PC GENERAL OPERATING SUPPORT 20,000

TARAHUMARA CHILDREN'S HOSPITAL

14009 SE MATILDA DRIVE
MILWAUKIE,OR97267 		  PC GENERAL OPERATING SUPPORT 15,000

TEXAS CHRISTIAN UNIVERSITY

2800 S UNIVERSITY DRIVE
FORT WORTH,TX76129 		  PC GENERAL OPERATING SUPPORT 20,500

THE HAITIAN PROJECT INC

PO BOX 6891
PROVIDENCE,RI02940 		  PC GENERAL OPERATING SUPPORT 5,000

THE MARIPOSA DR FOUNDATION

421 N AURORA STREET
ITHACA,NY14850 		  PC GENERAL OPERATING SUPPORT 30,000

TRANSITION PROJECTS INC

665 NW HOYT STREET
PORTLAND,OR97209 		  PC GENERAL OPERATING SUPPORT 5,000

UNION GOSPEL MISSION

3 NW THIRD AVENUE
PORTLAND,OR97209 		  PC GENERAL OPERATING SUPPORT 5,000

UNIVERSITY OF WASHINGTON

PO BOX 24967
SEATTLE,WA981240967 		  PC GENERAL OPERATING SUPPORT 35,000

VALLEY CATHOLIC HIGH SCHOOL

4275 SW 148TH AVENUE
PORTLAND,OR97078 		  PC GENERAL OPERATING SUPPORT 40,000

VISITATION CATHOLIC SCHOOL

4189 NW VISITATION ROAD
FOREST GROVE,OR97116 		  PC GENERAL OPERATING SUPPORT 10,000

WHEEL TO WALK FOUNDATION

PO BOX 20146
PORTLAND,OR97294 		  PC GENERAL OPERATING SUPPORT 5,000

WHITTIER COLLEGE

7214 PAINTER AVENUE
WHITTIER,CA906021450 		  PC GENERAL OPERATING SUPPORT 19,000
Total .................................right arrow 3a 1,706,165
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 ....     14 924,150  
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....     16 369,613  
6 Net rental income or (loss) from personal property          
7 Other investment income .....          
8 Gain or (loss) from sales of assets other than
inventory ............ 		    18 2,294,703  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
aGAIN ON DISPOSAL OF FIXED ASSET 		    01 29,813  
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 0 3,618,279 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
3,618,279
(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

TY 2024 AccountingFeesSchedule
Name:
BP LESTER & REGINA JOHN FOUNDATION
EIN:
23-7110263
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
GARY MCGEE & CO. LLP 10,741 5,370   5,371
KCL CONSULTING NW, INC. 7,391 3,696   3,695

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

TY 2024 DepreciationSchedule
Name:
BP LESTER & REGINA JOHN FOUNDATION
EIN:
23-7110263
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
COMPUTER 2009-11-23 430 417 SL 5.000000000000 0 0    
LAND 1999-10-01 371,855   L   0 0    
ELECTRICAL 1999-10-01 33,130 21,720 SL 39.000000000000 849 849    
HEATING AND AIR CONDITIONING 1999-10-01 36,763 24,126 SL 39.000000000000 943 943    
PAVING 1999-10-01 13,252 11,532 SL 15.000000000000 0 0    
LAND 1999-10-01 70,345   L   0 0    
BUILDING 1999-10-01 239,049 156,800 SL 39.000000000000 6,129 6,129    
ROOF 1999-10-01 14,285 9,364 SL 39.000000000000 366 366    
LEASEHOLD IMPROVEMENTS 1999-10-01 64,882 42,571 SL 39.000000000000 1,664 1,664    
COMPUTER 1999-10-01 8,555 8,108 SL 5.000000000000 0 0    
SOFTWARE 1999-10-01 2,884 2,884 SL 3.000000000000 0 0    
LAND 2011-10-01 1,818,202   L   0 0    
LAND 2012-02-28 720,000   L   0 0    
ROOF 2016-03-18 21,465 4,263 SL 39.000000000000 550 550    
COMPUTER - MACBOOK 2017-08-29 1,948 1,948 SL 5.000000000000 0 0    
VEHICLE - CAMRY 2020-08-19 50,278 33,520 SL 5.000000000000 4,190 0    
IMPROVEMENTS 2017-06-26 3,599 598 SL 39.000000000000 92 92    
2018 IMPROVEMENTS 2018-12-26 91,939 11,883 SL 39.000000000000 2,357 2,357    
IMPROVEMENTS - SIDING/TRIM 2001-10-07 68,167 8,740 SL 39.000000000000 1,748 1,748    
SIDEWALK AND CURB IMPROVEMENTS 2019-04-05 6,291 758 SL 39.000000000000 161 161    
2020 IMPROVEMENTS 2020-05-15 76,045 7,069 SL 39.000000000000 1,950 1,950    
FURNITURE AND FIXTURES 2020-05-15 55,678 27,817 SL 7.000000000000 7,954 7,954    
2022 IMPROVEMENTS 2022-05-15 158,938 6,622 SL 39.000000000000 4,075 4,075    
2023 IMPROVEMENTS 2023-05-15 36,762 589 SL 39.000000000000 943 943    
2024 FURNITURE AND FIXTURES 2024-05-15 5,850   SL 39.000000000000 94 94    
2024 IMPROVEMENTS 2024-05-15 3,692   SL 39.000000000000 59 59    

TY 2024 InvestmentsCorpBondsSchedule
Name:
BP LESTER & REGINA JOHN FOUNDATION
EIN:
23-7110263
Name of Bond End of Year Book Value End of Year Fair Market Value
BANK OF AMERICA CORPORATION MTN ISIN 234,971 212,813
JPMORGAN CHASE & CO. NTS ISIN 234,206 206,992
U.S. BANCORP MTN ISIN 254,116 239,465

TY 2024 InvestmentsCorpStockSchedule
Name:
BP LESTER & REGINA JOHN FOUNDATION
EIN:
23-7110263
Name of Stock End of Year Book Value End of Year Fair Market Value
ABBVIE INC 92,475 142,160
ADOBE INC 83,919 77,819
ADVANCED MICRO DEVICES INC 48,225 48,316
ADVISORS ASSET MGT PORTFOLIOS 731,240 966,559
AFFIRM HOLDINGS INC CL A 68,120 60,900
ALPHABET INC CL C 81,885 247,572
AMAZON COM INC 224,668 405,872
APPLE INC 61,166 250,420
APPLE INC 93,920 1,001,680
ARM HOLDINGS PLC SPON ADR 20,142 24,672
BLACKSTONE INC 39,372 86,210
BOEING CO 229,643 230,100
BOOKING HOLDINGS INC 73,140 149,053
BROADCOM INC 129,573 347,760
CARDLYTICS INC 110,690 37,471
CARVANA COMPANY CL A 82,286 142,352
CATALYST PHARMACEUTICALS 65,220 62,610
COSTCO WHOLESALE CORP 197,845 229,067
DECKERS OUTDOOR CORP 91,320 182,781
DEERE & CO. 220,107 254,220
DUTCH BROS INC CL A 43,956 78,570
ELI LILLY & CO. 168,296 324,240
EXXON MOBIL CORP 149,365 162,431
FIRST TRUST PORTFOLIOS 1,276,583 1,406,846
FLAGSTAR FINANCIAL INC 90,921 77,747
FREEPORT MCMORAN INC 48,073 53,312
HALOZYME THERAPEUTICS INC 115,496 98,011
HOME DEPOT INC 60,315 116,697
INTEL CORP 112,296 100,250
INTERACTIVE BROKERS GROUP 124,767 247,338
KLA CORP 62,383 126,024
KNIFE RIVER HOLDINGS INC 44,552 101,640
MARRIOTT INTL INC NEW CL A 28,673 55,788
MASTERCARD INC CL A 44,539 163,237
META PLATFORMS INC CL A 224,909 702,612
MGM RESORTS INTL 158,638 155,925
MICROSOFT CORP 101,369 189,675
MICROSTRATEGY INC CL A NEW 153,297 695,088
MOLINA HEALTHCARE INC 34,647 70,725
MOTOROLA SOLUTIONS INC 50,190 143,291
NVIDIA CORP 54,350 342,439
PEPSICO INC 34,642 45,618
SHOPIFY INC CL A 87,023 159,495
SIMON PROPERTY GROUP INC NEW 63,503 94,715
STARBUCKS CORP 166,543 155,125
SUPER MICRO COMPUTER INC 74,730 57,912
T-MOBILE US INC 82,689 132,438
TESLA INC 153,713 424,032
TRADE DESK INC 82,656 146,912
UNITED PARCEL SERVICE 160,622 126,100
UNITED RENTALS INC 97,683 105,666
VISA INC CLASS A 58,728 164,341

TY 2024 InvestmentsGovtObligationsSch
Name:
BP LESTER & REGINA JOHN FOUNDATION
EIN:
23-7110263
US Government Securities - End of Year Book Value:

0
US Government Securities - End of Year Fair Market Value:

0
State & Local Government Securities - End of Year Book Value:


13,694,962
State & Local Government Securities - End of Year Fair Market Value:


12,199,422


TY 2024 InvestmentsLandSchedule2
Name:
BP LESTER & REGINA JOHN FOUNDATION
EIN:
23-7110263
Category/ Item Cost/Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
LAND 371,855 0 371,855  
ELECTRICAL 33,130 22,569 10,561  
HEATING AND AIR CONDITIONING 36,763 25,069 11,694  
PAVING 13,252 11,532 1,720  
LAND 70,345 0 70,345  
BUILDING 239,049 162,929 76,120  
ROOF 14,285 9,730 4,555  
LEASEHOLD IMPROVEMENTS 64,882 44,235 20,647  
COMPUTER 8,555 8,108 447  
SOFTWARE 2,884 2,884 0  
LAND 1,818,202 0 1,818,202  
LAND 720,000 0 720,000  
ROOF 21,465 4,813 16,652  
IMPROVEMENTS 3,599 690 2,909  
2018 IMPROVEMENTS 91,939 14,240 77,699  
IMPROVEMENTS - SIDING/TRIM 68,167 10,488 57,679  
SIDEWALK AND CURB IMPROVEMENTS 6,291 919 5,372  
2020 IMPROVEMENTS 76,045 9,019 67,026  
FURNITURE AND FIXTURES 55,678 35,771 19,907  
2022 IMPROVEMENTS 158,938 10,697 148,241  
2023 IMPROVEMENTS 36,762 1,532 35,230  
2024 FURNITURE AND FIXTURES 5,850 94 5,756  
2024 IMPROVEMENTS 3,692 59 3,633  

TY 2024 InvestmentsOtherSchedule2
Name:
BP LESTER & REGINA JOHN FOUNDATION
EIN:
23-7110263
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
AMER BALANCED FD CL A AT COST 509,173 677,391
AMER MUTUAL FD INC A AT COST 1,288,678 2,467,706
ABRDN INCOME CREDIT STRATEGIES AT COST 79,489 71,640
BLACKROCK UNCONSTRAINED EQUITY INSTL AT COST 25,000 23,938
CAPITAL WORLD GROWTH & INCOME AT COST 432,867 764,320
FIRST TRUST DOW JONES INTERNET INDEX ETF AT COST 40,979 72,951
FIRST TRUST INTERMEDIATE DURATION PFD & INCOME FUND AT COST 79,584 82,116
FIRST TRUST LOW DURATION OPPORTUNITIES ETF AT COST 20,312 19,468
FUNDAMENTAL INVS INC AT COST 2,120,747 3,340,300
HIGHLAND OPPORTUNITIES & INCOME FUND AT COST 20,981 15,570
INVESTMENT CO AMERICA CL A AT COST 1,434,790 2,877,994
ISHARES 20+ YR TREASURY BOND AT COST 175,478 174,660
ISHARES 1-3 YEAR TREASURY BOND EFT AT COST 109,901 106,574
ISHARES CORE S&P SMALL CAP EFT AT COST 113,055 115,220
ISHARES RUSSELL 2000 EFT AT COST 62,572 66,288
PIMCO ACCESS INCOME FUND AT COST 62,200 61,000
PIMCO DYNAMIC INCOME FUND AT COST 76,526 73,360
PIMCO DYNAMIC INCOME OPPORTUNITIES FUND AT COST 66,248 67,950
PIMCO INVESTMENT GRADE CORPORATE BOND INDEX ETF AT COST 94,850 95,100
VANECK OIL SERVICES ETF NEW AT COST 84,942 81,369
WESTERN ASSET DIVERSIFIED INCOME FUND AT COST 72,631 71,250
WASH MUTL INVS FD INC CLASS A AT COST 1,726,980 2,790,252

TY 2024 LandEtcSchedule2
Name:
BP LESTER & REGINA JOHN FOUNDATION
EIN:
23-7110263
Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
COMPUTER 430 430 0  
COMPUTER - MACBOOK 1,948 1,948 0  


TY 2024 LegalFeesSchedule
Name:
BP LESTER & REGINA JOHN FOUNDATION
EIN:
23-7110263
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
BROWNSTEIN RASK LLP 1,706 853   853


TY 2024 OtherAssetsSchedule
Name:
BP LESTER & REGINA JOHN FOUNDATION
EIN:
23-7110263
Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
MACADAM WAREHOUSE PROPERTIES 1,450,811 1,414,772 3,425,000
TIMBERLAND 21,534 21,534 255,000


TY 2024 OtherExpensesSchedule
Name:
BP LESTER & REGINA JOHN FOUNDATION
EIN:
23-7110263
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
OFFICE EXPENSES 10,100 4,737   4,737
RENTAL EXPENSES 43,117 43,230   0
OREGON DEPT OF JUSTICE ANNUAL FEES 2,300 0   2,300
INSURANCE 14,801 7,400   7,400
OTHER EXPENSE 1,446 0   1,446


TY 2024 OtherIncomeSchedule2
Name:
BP LESTER & REGINA JOHN FOUNDATION
EIN:
23-7110263
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
GAIN ON DISPOSAL OF FIXED ASSET 29,813   29,813


TY 2024 OtherProfessionalFeesSchedule
Name:
BP LESTER & REGINA JOHN FOUNDATION
EIN:
23-7110263
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
LPL FINANCIAL - INVESTMENT MANAGEMENT FEES 87,939 87,939   0
PROPERTY VALUATION AND APPRAISAL SERVICES 22,240 22,240   0