TY 2024 Form 990PF

- TIN:

Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation

or Section 4947(a)(1) Trust Treated as Private Foundation

Do not enter social security numbers on this form as it may be made public.
right arrow

Go to www.irs.gov/Form990PF for instructions and the latest information.

OMB No. 1545-0047

2024

Open to Public Inspection

For calendar year 2024, or tax year beginning 01-01-2024 , and ending 12-31-2024

Name of foundation
WALTER & FRANCES GREEN CHARITABLE TRUST

Number and street (or P.O. box number if mail is not delivered to street address)PO BOX 30918
Room/suite

City or town, state or province, country, and ZIP or foreign postal code
BILLINGS, MT59116

A Employer identification number

46-6096446

B Telephone number (see instructions)

(888) 791-4075

C If exemption application is pending, check here right arrow

G Check all that apply: Initial returnInitial return of a former public charity
Final returnAmended return
Address change Name change

D 1. Foreign organizations, check here............. right arrow

2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow

E If private foundation status was terminated
under section 507(b)(1)(A), check here ....... right arrow

H Check type of organization: Section 501(c)(3) exempt private foundation
Section 4947(a)(1) nonexempt charitable trust Other taxable private foundation

F If the foundation is in a 60-month termination
under section 507(b)(1)(B), check here ....... right arrow

I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16) right arrow

$1,230,960J Accounting method: Cash Accrual
Other (specify)
(Part I, column (d) must be on cash basis.)

	Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).)	(a) Revenue and expenses per books		(b) Net investment income	(c) Adjusted net income	(d) Disbursements for charitable purposes (cash basis only)


1	Contributions, gifts, grants, etc., received (attach schedule)
2	Check .............
3	Interest on savings and temporary cash investments
4	Dividends and interest from securities...	38,424		38,369
5a	Gross rents............
b	Net rental income or (loss)
6a	Net gain or (loss) from sale of assets not on line 10		71,982
b	Gross sales price for all assets on line 6a 568,943
7	Capital gain net income (from Part IV, line 2)...			71,982
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........	110,406		110,351
13	Compensation of officers, directors, trustees, etc.	9,348		7,011		2,337
14	Other employee salaries and wages......			0	0	0
15	Pension plans, employee benefits.......			0	0
16a	Legal fees (attach schedule).........					0
b	Accounting fees (attach schedule).......	List of Attached Documents: // Content	1,290	0	0	1,290
c	Other professional fees (attach schedule)....					0
17	Interest...............					0
18	Taxes (attach schedule) (see instructions)...	List of Attached Documents: // Content	2,034	1,252		0
19	Depreciation (attach schedule) and depletion...		0	0
20	Occupancy..............
21	Travel, conferences, and meetings.......			0	0
22	Printing and publications..........			0	0
23	Other expenses (attach schedule).......
24	Total operating and administrative expenses.
	Add lines 13 through 23..........	12,672		8,263	0	3,627
25	Contributions, gifts, grants paid.......	56,125				56,125
26	Total expenses and disbursements. Add lines 24 and 25	68,797		8,263	0	59,752
27	Subtract line 26 from line 12:
a	Excess of revenue over expenses and disbursements	41,609
b	Net investment income (if negative, enter -0-)			102,088
c	Adjusted net income (if negative, enter -0-)...				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	Beginning of year	End of year
Part II		Balance Sheets	(a) Book Value	(b) Book Value	(c) Fair Market Value
	1	Cash—non-interest-bearing.............
	2	Savings and temporary cash investments.........	64,084	36,502	36,502
	3	Accounts receivable
		Less: allowance for doubtful accounts		0	0
	4	Pledges receivable
		Less: allowance for doubtful accounts
	5	Grants receivable.................
	6	Receivables due from officers, directors, trustees, and other
		disqualified persons (attach schedule) (see instructions).....
	7	Other notes and loans receivable (attach schedule)
		Less: allowance for doubtful accounts 0
	8	Inventories for sale or use..............
	9	Prepaid expenses and deferred charges..........
	10a	Investments—U.S. and state government obligations (attach schedule)
	b	Investments—corporate stock (attach schedule).......
	c	Investments—corporate bonds (attach schedule).......
	11	Investments—land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	12	Investments—mortgage loans.............
	13	Investments—other (attach schedule)..........	994,351	1,063,291	1,194,458
	14	Land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	15	Other assets (describe )
	16	Total assets (to be completed by all filers—see the
		instructions. Also, see page 1, item I)	1,058,435	1,099,793	1,230,960
	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 )
	23	Total liabilities (add lines 17 through 22).........		0
		Foundations that follow FASB ASC 958, check here
		and complete lines 24, 25, 29 and 30.
	24	Net assets without donor restrictions...........
	25	Net assets with donor restrictions............
		Foundations that do not follow FASB ASC 958, check here
		and complete lines 26 through 30.
	26	Capital stock, trust principal, or current funds........	1,058,435	1,099,793
	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).....	1,058,435	1,099,793
	30	Total liabilities and net assets/fund balances (see instructions).	1,058,435	1,099,793

Part III

Analysis of Changes in Net Assets or Fund Balances

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

1,058,435

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

41,609

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

List of Attached Documents:

// Content

706

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

1,100,750

Decreases not included in line 2 (itemize) right arrow

List of Attached Documents:

// Content

957

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

1,099,793

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	26.602 VANGUARD 500 INDEX-ADM		2022-05-19	2024-01-18
b	992.971 NORTHERN MM GLBL LST INFRA		2022-05-31	2024-02-01
c	567.814 INVESCO DEVELOP MRKTS-R6			2024-04-23
d	871. ISHARES CORE MSCI EUROPE ETF			2024-04-23
e	2054.888 GLDMN SCHS INTL S/C INSG-INS			2024-04-29
	57. ISHARES CORE S&P 500 ETF		2020-04-29	2024-05-01
	526. VANGUARD INTERMEDIATE-TERM T		2022-04-14	2024-05-01
	3074.158 DFA GLBL RL EST SECS			2024-06-13
	. DFA GLBL RL EST SECS			2024-06-28
	26. INDUSTRIAL SELECT SECT SPDR		2023-08-09	2024-07-17
	16. INDUSTRIAL SELECT SECT SPDR		2020-11-09	2024-07-17
	32. AMAZON.COM INC		2022-11-15	2024-07-22
	20. AMERICAN EXPRESS CO		2016-03-11	2024-07-22
	9. APPLE INC		2015-02-17	2024-07-22
	13. BERKSHIRE HATHAWAY INC-CL B			2024-07-22
	5. COSTCO WHOLESALE CORP		2021-03-24	2024-07-22
	499.018 NORTHERN MM GLBL LST INFRA		2022-05-31	2024-07-22
	65.926 NORTHERN MM GLBL LST INFRA		2022-05-31	2024-07-29
	432. VANGUARD INTERMEDIATE-TERM T			2024-08-08
	1314.824 ARTISAN HIGH INCOME-INST		2022-09-15	2024-08-12
	165. VANGUARD INTERMEDIATE-TERM T			2024-09-11
	180. VANGUARD INT-TERM CORPORATE		2020-11-30	2024-09-11
	15. GOLDMAN SACHS GROUP INC		2018-11-01	2024-10-18
	49. SCHWAB (CHARLES) CORP		2023-04-13	2024-10-21
	50000. GOLDMAN SACHS GROUP INC 5% 15 NOV 2024		2020-10-21	2024-11-15
	12. AMAZON.COM INC		2022-11-15	2024-11-29
	13. AMAZON.COM INC			2024-11-29
	88. COMCAST CORP-CLASS A			2024-11-29
	85. NIKE INC -CL B		2016-10-12	2024-11-29
	16. ABBOTT LABORATORIES		2020-04-03	2024-12-16
	40. ALPHABET INC-CL A			2024-12-16
	12. AMAZON.COM INC		2019-11-04	2024-12-16
	1. AMERICAN EXPRESS CO		2016-03-11	2024-12-16
	8. APPLE INC		2015-02-17	2024-12-16
	1. BLACKSTONE INC		2023-04-13	2024-12-16
	51. BRISTOL-MYERS SQUIBB CO			2024-12-16
	51. CISCO SYSTEMS INC		2023-12-18	2024-12-16
	16. CISCO SYSTEMS INC		2015-02-17	2024-12-16
	39. CITIGROUP INC			2024-12-16
	59. WALT DISNEY CO			2024-12-16
	21. EMERSON ELECTRIC CO		2014-05-30	2024-12-16
	6. FEDEX CORP		2015-12-14	2024-12-16
	58.836 FIDELITY INTL INDX		2018-01-08	2024-12-16
	636.019 FIDELITY EMRG MRKT INDX		2023-03-08	2024-12-16
	10. HONEYWELL INTERNATIONAL INC		2024-11-29	2024-12-16
	7. HONEYWELL INTERNATIONAL INC		2020-07-08	2024-12-16
	6. INTERCONTINENTAL EXCHANGE IN		2020-07-08	2024-12-16
	2. ISHARES SEMICONDUCTOR ETF		2024-05-23	2024-12-16
	25. ISHARES BIOTECHNOLOGY ETF		2022-02-04	2024-12-16
	528. ISHA CURR HEDGED MSCI EAFE		2024-04-23	2024-12-16
	25. JPMORGAN CHASE & CO		2015-02-17	2024-12-16
	5. LOWE'S COS INC		2017-06-29	2024-12-16
	31. MASCO CORP		2021-03-24	2024-12-16
	4. MCDONALD'S CORP		2024-11-29	2024-12-16
	12. MICROSOFT CORP		2020-03-19	2024-12-16
	27. MONDELEZ INTERNATIONAL INC-A			2024-12-16
	15. PALO ALTO NETWORKS INC		2020-07-08	2024-12-16
	15. PEPSICO INC			2024-12-16
	68. SPDR S&P REGIONAL BANKING		2024-10-18	2024-12-16
	2. SPDR S&P SEMICONDUCTOR ETF		2022-03-07	2024-12-16
	14. SALESFORCE INC		2021-01-28	2024-12-16
	27. MATERIALS SELECT SECTOR SPDR		2023-08-01	2024-12-16
	48. HEALTH CARE SELECT SECTOR			2024-12-16
	16. CONSUMER STAPLES SPDR			2024-12-16
	29. ENERGY SELECT SECTOR SPDR		2021-01-13	2024-12-16
	72. FINANCIAL SELECT SECTOR SPDR		2024-10-21	2024-12-16
	18. FINANCIAL SELECT SECTOR SPDR		2020-03-19	2024-12-16
	25. INDUSTRIAL SELECT SECT SPDR		2024-11-29	2024-12-16
	52. TECHNOLOGY SELECT SECT SPDR		2024-05-10	2024-12-16
	62. COMM SERV SELECT SECTOR SPDR		2024-07-17	2024-12-16
	17. COMM SERV SELECT SECTOR SPDR		2020-07-17	2024-12-16
	79. REAL ESTATE SELECT SECT SPDR			2024-12-16
	1. UTILITIES SELECT SECTOR SPDR		2024-01-10	2024-12-16
	44. UTILITIES SELECT SECTOR SPDR		2021-11-10	2024-12-16
	22. SKYWORKS SOLUTIONS INC		2015-02-17	2024-12-16
	16. UNION PACIFIC CORP			2024-12-16
	2. UNITEDHEALTH GROUP INC		2015-02-17	2024-12-16
	80. WALMART INC			2024-12-16
	784.348 GMO RESOURCES FUND-I			2024-12-18
	CAPITAL GAIN DIVIDENDS	P
	CAPITAL GAIN DIVIDENDS	P
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	CAPITAL GAIN DIVIDENDS	P
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	CAPITAL GAIN DIVIDENDS	P

(e) Gross sales price		(g) Cost or other basis plus expense of sale	(h) Gain or (loss) (e) plus (f) minus (g)
a	11,739	9,598	2,141
b	11,638	12,641	-1,003
c	21,997	20,649	1,348
d	49,320	48,882	438
e	26,077	21,191	4,886
	28,678	16,664	12,014
	30,015	32,449	-2,434
	30,496	34,953	-4,457
	646		646
	3,302	2,843	459
	2,032	1,356	676
	5,898	3,300	2,598
	4,895	1,191	3,704
	2,028	288	1,740
	5,671	1,793	3,878
	4,240	1,697	2,543
	6,138	6,353	-215
	816	839	-23
	25,702	25,511	191
	11,794	11,570	224
	10,020	9,699	321
	15,064	17,480	-2,416
	7,930	3,403	4,527
	3,469	2,537	932
	50,000	57,779	-7,779
	2,469	1,237	1,232
	2,696	1,278	1,418
	3,749	3,939	-190
	6,661	4,472	2,189
	1,811	1,261	550
	7,952	1,930	6,022
	2,775	1,087	1,688
	304	60	244
	2,008	256	1,752
	189	81	108
	2,868	2,757	111
	2,953	2,536	417
	927	469	458
	2,785	2,862	-77
	6,631	5,808	823
	2,731	1,400	1,331
	1,709	853	856
	2,955	2,611	344
	6,831	6,163	668
	2,358	2,310	48
	1,650	1,012	638
	930	560	370
	455	482	-27
	3,450	3,252	198
	18,792	18,157	635
	5,981	1,501	4,480
	1,312	383	929
	2,425	1,797	628
	1,198	1,188	10
	5,378	1,759	3,619
	1,676	1,302	374
	3,003	593	2,410
	2,359	1,434	925
	4,419	4,065	354
	530	390	140
	4,950	3,195	1,755
	2,400	2,305	95
	6,735	5,073	1,662
	1,316	971	345
	2,542	1,251	1,291
	3,562	3,421	141
	891	350	541
	3,446	3,605	-159
	12,511	10,677	1,834
	6,311	5,294	1,017
	1,731	970	761
	3,396	3,048	348
	78	65	13
	3,414	2,936	478
	2,005	1,819	186
	3,717	1,861	1,856
	1,005	219	786
	7,633	1,961	5,672
	14,550	22,029	-7,479
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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			2,141
b			-1,003
c			1,348
d			438
e			4,886
			12,014
			-2,434
			-4,457
			646
			459
			676
			2,598
			3,704
			1,740
			3,878
			2,543
			-215
			-23
			191
			224
			321
			-2,416
			4,527
			932
			-7,779
			1,232
			1,418
			-190
			2,189
			550
			6,022
			1,688
			244
			1,752
			108
			111
			417
			458
			-77
			823
			1,331
			856
			344
			668
			48
			638
			370
			-27
			198
			635
			4,480
			929
			628
			10
			3,619
			374
			2,410
			925
			354
			140
			1,755
			95
			1,662
			345
			1,291
			141
			541
			-159
			1,834
			1,017
			761
			348
			13
			478
			186
			1,856
			786
			5,672
			-7,479

2	Capital gain net income or (net capital loss)	If gain, also enter in Part I, line 7 If (loss), enter -0- in Part I, line 7	2	71,982
3	Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
	If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0- in Part I, line 8 ...................		3

Part V

Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)

1a	Exempt operating foundations described in section 4940(d)(2), check here and enter “N/A" on line 1.
	Date of ruling or determination letter: (attach copy of letter if necessary–see instructions)	1	1,419
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	1,419
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	1,419
6	Credits/Payments:

a	2024 estimated tax payments and 2023 overpayment credited to 2024	6a	539
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

7	Total credits and payments. Add lines 6a through 6d..............		7	539
8	Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached.		8	0
9	Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......		9	880
10	Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...		10
11	Enter the amount of line 10 to be: Credited to 2025 estimated tax0	Refunded	11	0

Form 990-PF (2024)

Page 4

Part VI-A

Statements Regarding Activities

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

Yes

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

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

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

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

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

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

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

(1) On the foundation. right arrow

$ (2) On foundation managers. right arrow

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

on foundation managers. right arrow

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

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

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

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

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

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

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

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

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

By language in the governing instrument, or

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

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

Yes

Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),

and Part XIV..................................

Yes

Enter the states to which the foundation reports or with which it is registered (see instructions)

If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney

General (or designate) of each state as required by General Instruction G? If "No," attach explanation .

Yes

Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)

or 4942(j)(5) for calendar year 2024 or the taxable year beginning in 2024? See the instructions for Part XIII.

If "Yes," complete Part XIII .............................

Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names

and addresses. ...............................

At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the

meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............

Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had

advisory privileges? If "Yes," attach statement. See instructions.................

Did the foundation comply with the public inspection requirements for its annual returns and exemption application?

Yes

Website address right arrow

N/A

The books are in care of right arrow

FIRST INTERSTATE BANK Telephone no. right arrow

(605) 348-3322

Located at right arrow

333 W BLVD STE 100RAPID CITYSD ZIP+4 right arrow

57701

Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here ......... right arrow

and enter the amount of tax-exempt interest received or accrued during the year ........ right arrow

16 At any time during calendar year 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)

Page 5

Part VI-B

Statements Regarding Activities for Which Form 4720 May Be Required

File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.

Yes

During the year did the foundation (either directly or indirectly):

(1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........

1a(1)

(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)

a disqualified person? ..............................

1a(2)

(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........

1a(3)

(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............

1a(4)

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)

(6) Agree to pay money or property to a government official? (Exception. Check "No"

if the foundation agreed to make a grant to or to employ the official for a period

after termination of government service, if terminating within 90 days.) ...............

1a(6)

If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations

section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........

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

Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,

that were not corrected before the first day of the tax year beginning in 2024? .............

Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private

operating foundation defined in section 4942(j)(3) or 4942(j)(5)):

At the end of tax year 2024, did the foundation have any undistributed income (Part XII, lines 6d

and 6e) for tax year(s) beginning before 2024?....................

If "Yes," list the years right arrow

20, 20, 20, 20

Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)

(relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)

to all years listed, answer "No" and attach statement—see instructions.) ..............

If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.

20, 20, 20, 20

Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at

any time during the year? ..............................

If "Yes," did it have excess business holdings in 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.) .....................

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

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

charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2024? ..

Form 990-PF (2024)

Page 6

Part VI-B

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

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

Yes

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

5a(1)

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

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

5a(2)

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

5a(3)

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

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

5a(4)

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

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

5a(5)

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Part VII

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

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

(a) Name and address	(b) Title, and average hours per week devoted to position	(c) Compensation (If not paid, enter -0-)
DR ERIK PERSON	BOARD MEMBER 1	0
320 S MAIN ST LEAD,SD57754	BOARD MEMBER 1	0
SUZANNE ROGERS	BOARD MEMBER 1	0
20726 WHITEWOOD HOLLOW ROAD STURGIS,SD57785	BOARD MEMBER 1	0
DAVID RUTH JR	BOARD MEMBER 1	0
PO BOX 421 DEADWOOD,SD57732	BOARD MEMBER 1	0
RON EVERETT	BOARD MEMBER 1	0
335 MOUNTAINVIEW DRIVE LEAD,SD57754	BOARD MEMBER 1	0
TIM MADSEN	BOARD MEMBER 1	0
21443 HWY 385 DEADWOOD,SD57732	BOARD MEMBER 1	0
FIRST INTERSTATE BANK	TRUSTEE 1	9,348
PO BOX 2530 RAPID CITY,SD57709	TRUSTEE 1	9,348

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...................				0

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
NONE

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

Part VIII-A

Summary of Direct Charitable Activities

List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc.	Expenses
1


2


3


4

Part VIII-B

Summary of Program-Related Investments (see instructions)

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


2


All other program-related investments. See instructions.
3

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

Form 990-PF (2024)

Page 8

Part IX

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

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

purposes:

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

1,192,275

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

33,015

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

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

1,225,290

Reduction claimed for blockage or other factors reported on lines 1a and

1c (attach detailed explanation) .............

Acquisition indebtedness applicable to line 1 assets..................

Subtract line 2 from line 1d.........................

1,225,290

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

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

18,379

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

1,206,911

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

60,346

Part X

Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow

and do not complete this part.)

Minimum investment return from Part IX, line 6..................

60,346

Tax on investment income for 2024 from Part V, line 5 .......

1,419

Income tax for 2024. (This does not include the tax from Part V.) ...

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

1,419

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

58,927

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

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

58,927

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

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

58,927

Part XI

Qualifying Distributions (see instructions)

Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:

Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........

59,752

Program-related investments—total from Part VIII-B..................

Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,

purposes...............................

Amounts set aside for specific charitable projects that satisfy the:

Suitability test (prior IRS approval required)....................

Cash distribution test (attach the required schedule) .................

Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......

59,752

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					58,927
2 Undistributed income, if any, as of the end of 2024:
a Enter amount for 2023 only.......				0
b Total for prior years:20 , 20, 20			0
3 Excess distributions carryover, if any, to 2024:
a From 2019......	5,469
b From 2020......	0
c From 2021......	7,977
d From 2022......	6,680
e From 2023......	5,279
f Total of lines 3a through e ........		25,405
4Qualifying distributions for 2024 from Part
XI, line 4: $ 59,752
a Applied to 2023, but not more than line 2a				0
b Applied to undistributed income of prior years (Election required—see instructions).....			0
c Treated as distributions out of corpus (Election required—see instructions)........		0
d Applied to 2024 distributable amount.....					58,927
e Remaining amount distributed out of corpus		825
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		26,230
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 ..........					0
7 Amounts treated as distributions out of corpus to satisfy requirements imposed by section 170(b)(1)(F) or 4942(g)(3) (Election may be required - see instructions) .......		0
8 Excess distributions carryover from 2019 not applied on line 5 or line 7 (see instructions) ...		5,469
9 Excess distributions carryover to 2025. Subtract lines 7 and 8 from line 6a ......		20,761
10 Analysis of line 9:
a Excess from 2020....	0
b Excess from 2021....	7,977
c Excess from 2022....	6,680
d Excess from 2023....	5,279
e Excess from 2024....	825

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 4942(j)(3) or4942(j)(5)

2a Enter the lesser of the adjusted net income from Part I or the minimum investment return from Part IX for each year listed ..........	Tax year	Prior 3 years			(e) Total
	(a) 2024	(b) 2023	(c) 2022	(d) 2021	(e) Total

b 85% (0.85) of line 2a .........
c Qualifying distributions from Part XI, line 4 for each year listed .....
d Amounts included in line 2c not used directly for active conduct of exempt activities ..........
e Qualifying distributions made directly for active conduct of exempt activities. Subtract line 2d from line 2c ....
3 Complete 3a, b, or c for the alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......
(2) Value of assets qualifying under section 4942(j)(3)(B)(i)
b “Endowment" alternative test— enter 2/3 of minimum investment return shown in Part IX, line 6 for each year listed ..
c “Support" alternative test—enter:
(1) Total support other than gross investment income (interest, dividends, rents, payments on securities loans (section 512(a)(5)), or royalties) ....
(2) Support from general public and 5 or more exempt organizations as provided in section 4942(j)(3)(B)(iii)....
(3) Largest amount of support from an exempt organization
(4) Gross investment income

Part XIV

Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)

1Information Regarding Foundation Managers:

aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)

bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.

2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:

Check here right arrow

if the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds. If the foundation makes gifts, grants, etc. to individuals or organizations under
other conditions, complete items 2a, b, c, and d. See instructions

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

GREEN SCHOLARSHIP COMMITTEE
320 S MAIN
LEAD,SD57754
(605) 348-3322

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

SEE ATTACHED APPLICATION FORM

cAny submission deadlines:

NONE

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

LIMITED TO HIGH SCHOOL SENIORS GRADUATING FROM LEAD/DEADWOOD HIGH SCHOOL IN LEAD, SD

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)		Foundation status of recipient	Purpose of grant or contribution	Amount
aPaid during the year
JUNIOR ACHIEVEMENT OF SOUTH DAKOTA 1000 NORTHWEST AVE 110 Sioux Falls,SD57104	NONE	PC	PROGRAM SUPPORT	1,800
BHYF&C 313 MOUNTAIN VIEW DR LEAD,SD57754	NONE	GOV	PROGRAM SUPPORT	500
BOYS AND GIRLS CLUB OF LEAD-DEADWOOD 845 MINERS AVENUE LEAD,SD57754	NONE	PC	PROGRAM SUPPORT	3,500
SOUTH DAKOTA STATE UNIVERSITY FBO J SUNDSTROM BOX 511A BROOKINGS,SD570070649	NONE	I	SCHOLARSHIP	1,000
UNIVERSITY OF NORTHERN DAKOTA FBO C PRAY 2901 UNIVERSITY AVE STOP 7155 GRAND FORKS,ND582027155	NONE	I	SCHOLARSHIP	5,500
UNIVERSITY OF SOUTH DAKOTA FBO A ENGEL 414 E CLARK STREET VERMILLION,SD570692309	NONE	I	SCHOLARSHIP	500
BLACK HILLS STATE UNIVERSITY FBO W MCMAHON 1200 UNIVERSITY SPEARFISH,SD577999502	NONE	I	SCHOLARSHIP	500
UNIVERSITY OF SOUTH DAKOTA FBO A BAUERNFEIND 414 E CLARK ST VERMILLION,SD570692309	NONE	I	SCHOLARSHIP	500
BLACK HILLS STATE UNIVERSITY FBO K MARTIN 1200 UNIVERSITY ST SPEARFISH,SD577999502	NONE	I	SCHOLARSHIP	5,000
BLACK HILLS STATE UNIVERSITY FBO S DIERS 1200 UNIVERSITY ST SPEARFISH,SD577999502	NONE	I	SCHOLARSHIP	250
SOUTH DAKOTA STATE UNIVERSITY FBO J HUNTER BOX 511A BROOKINGS,SD570070649	NONE	I	SCHOLARSHIP	5,000
LAWRENCE COUNTY TEEN COURT 68 SHERMAN ST STE 213 DEADWOOD,SD57732	NONE	PC	PROGRAM SUPPORT	500
HANDLEY PRESCHOOL NORTHERN HILLS FAMILY CREATION CORP 845 MINERS AVE LEAD,SD57754	NONE	PC	PROGRAM SUPPORT	750
BLACK HILLS MINING MUSEUM 801 W MAIN ST LEAD,SD57754	NONE	PC	GENERAL SUPPORT	2,000
SOUTH DAKOTA STATE UNIVERSITY FBO M PITLICK BOX 511A BROOKINGS,SD57007	NONE	I	SCHOLARSHIP	500
UNIVERISTY OF SOUTH DAKOTA FBO K RICHARDS 414 E CLARK ST VERMILLION,SD570692309	NONE	I	SCHOLARSHIP	1,000
TWIN CITY CLOTHING CENTER PO BOX 590 LEAD,SD57754	NONE	PC	PROGRAM SUPPORT	500
CLOTHE A KID 7 S MAIN LEAD,SD57754	NONE	PC	PROGRAM SUPPORT	500
LEAD DEADWOOD ARTS CENTER 309 W MAIN ST LEAD,SD57754	NONE	PC	PROGRAM SUPPORT	1,500
NORTHERN HILLS AREA CASA PROGRAM PO BOX 552 SPEARFISH,SD57783	NONE	PC	PROGRAM SUPPORT	500
WESTERN DAKOTA TECHNICAL INSTITUTE FBO E HESS 800 MICKELSON DR RAPID CITY,SD57703	NONE	I	SCHOLARSHIP	500
LDMS - STUDENT COUNCIL 320 SOUTH MAIN STREET LEAD,SD57754	NONE	GOV	STUDENT COUNCIL	4,000
LDMS - OUTLAW RANCH PROGRAM 320 SOUTH MAIN STREET LEAD,SD57754	NONE	GOV	OUTLAW RANCH PROGRAM	5,000
NORTHERN STATE UNIVERSITY FBO J DIRKSEN 1200 S JAY STREET ABERDEEN,SD57401	NONE	I	SCHOLARSHIP	500
LEAD LIBRARY ENDOWMENT 315 W MAIN STREET LEAD,SD57754	NONE	PC	PROGRAM SUPPORT	250
MITCHELL TECHNICAL COLLEGE FBO C BENDER 1800 EAST SPRUCE STREET MITCHELL,SD57301	NONE	I	SCHOLARSHIP	500
LDMS - PROM 320 S MAIN LEAD,SD57754	NONE	GOV	PROM	500
LDHS NATIONAL HONOR SOCIETY 320 SOUTH MAIN STREET LEAD,SD57754	NONE	GOV	SUPPORT	500
LAWRENCE COUNTY COALITION 1927 RUSSEL STREET SPEARFISH,SD57783	NONE	PC	SUPPORT	1,500
LEAD COMMUNITY CENTER FOUNDATION 845 MINERS AVE LEAD,SD57754	NONE	PC	SUPPORT	2,000
UNIVERSITY OF NORTH DAKOTA FBO A KEEHN 2901 UNIVERSITY AVE STOP 7155 GRAND FORKS,ND58202	NONE	I	SCHOLARSHIP	2,500
SOUTH DAKOTA STATE UNIVERSITY FBO C BLOEDEL BOX 511A BROOKINGS,SD57007	NONE	I	SCHOLARSHIP	2,500
LDHS DRAMA CLUB 320 SOUTH MAIN STREET LEAD,SD57754	NONE	GOV	SUPPORT	1,300
LEAD DEADWOOD BASEBALL ASSOCIATION PO BOX 276 LEAD,SD57754	NONE	GOV	PROGRAM SUPPORT	500
LEAD DEADWOOD ACTIVITIES DEPARTMETN 320 SOUTH MAIN STREET LEAD,SD57754	NONE	GOV	PROGRAM SUPPORT	1,500
NORTHERN HILLS ALLIANCE FOR CHILDREN 753 MAIN ST DEADWOOD,SD57732	NONE	PC	PROGRAM SUPPORT	775
Total ................................. 3a				56,125

bApproved for future payment

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

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	(e) Related or exempt function income (See instructions.)
a
b
c
d
e
f
gFees and contracts from government agencies
2 Membership dues and assessments ....
3 Interest on savings and temporary cash investments ...........
4 Dividends and interest from securities ....			14	38,424
5 Net rental income or (loss) from real estate:
aDebt-financed property......
bNot debt-financed property.....
6 Net rental income or (loss) from personal property
7 Other investment income .....
8 Gain or (loss) from sales of assets other than inventory ............			18	71,982
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) ..				110,406

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

110,406

(See worksheet in line 13 instructions to verify calculations.)

Part XV-B

Relationship of Activities to the Accomplishment of Exempt Purposes

Line No.	Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See instructions.)

Form 990-PF (2024)

Page 13

Part XVI

Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations

Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?

Yes

Transfers from the reporting foundation to a noncharitable exempt organization of:

(1) Cash...................................

1a(1)

(2) Other assets.................................

1a(2)

Other transactions:

(1) Sales of assets to a noncharitable exempt organization....................

1b(1)

(2) Purchases of assets from a noncharitable exempt organization..................

1b(2)

(3) Rental of facilities, equipment, or other assets.......................

1b(3)

(4) Reimbursement arrangements...........................

1b(4)

(5) Loans or loan guarantees.............................

1b(5)

(6) Performance of services or membership or fundraising solicitations................

1b(6)

Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............

If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.

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

Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........Yes No

If "Yes," complete the following schedule.

(a) Name of organization	(b) Type of organization	(c) Description of relationship

Sign Here

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
				May the IRS discuss this return with the preparer shown below? See instructions. Yes No
	Signature of officer or trustee	Date	Title

Paid Preparer Use Only	Print/Type preparer's name	Preparer's Signature	Date	Check if self- employed	PTIN
	Firm's name				Firm's EIN
	Firm's address				Phone no.

Form 990-PF (2024)

Additional Data

Software ID:
Software Version:

Form 990PF - Special Condition Description:

Special Condition Description

- TIN:

TY 2024 AccountingFeesSchedule

Name:

WALTER & FRANCES GREEN CHARITABLE TRUST

EIN:

46-6096446

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
TAX PREPARATION FEE (NON-ALLOC	1,290			1,290

- TIN:

TY 2024 OtherDecreasesSchedule

Name:

WALTER & FRANCES GREEN CHARITABLE TRUST

EIN:

46-6096446

Description	Amount
RETURN OF CAPITAL ADJUSTMENTS	36
ROUNDING	2
2025 INCOME TAXED IN 2024	919

- TIN:

TY 2024 OtherIncreasesSchedule

Name:

WALTER & FRANCES GREEN CHARITABLE TRUST

EIN:

46-6096446

Description	Amount
2024 INCOME TAXED IN 2023	706

- TIN:

TY 2024 TaxesSchedule

Name:

WALTER & FRANCES GREEN CHARITABLE TRUST

EIN:

46-6096446

Category	Amount	Net Investment Income
FEDERAL TAX PAYMENT - PRIOR YE	243	0
FEDERAL ESTIMATES - PRINCIPAL	539	0
FOREIGN TAXES ON QUALIFIED FOR	786	786
FOREIGN TAXES ON NONQUALIFIED	466	466