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
SURENDRA AND KAREN GUPTA ARC FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address)15 MUIRFIELD LANE
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
ST LOUIS, MO63141
A Employer identification number

43-1889980
B Telephone number (see instructions)

(314) 878-1220
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$2,910,630J 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) 919,056
2 Check right arrow.............
3 Interest on savings and temporary cash investments 1 1  
4 Dividends and interest from securities... 25,518 25,518  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 269,560
b Gross sales price for all assets on line 6a 939,987
7 Capital gain net income (from Part IV, line 2)... 269,560
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule).......      
12 Total. Add lines 1 through 11........ 1,214,135 295,079 0
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0 0 0 0
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule).......        
c Other professional fees (attach schedule)....        
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
852 0 0 0
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
59 59 0 0
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 911 59 0 0
25 Contributions, gifts, grants paid....... 664,193 664,193
26 Total expenses and disbursements. Add lines 24 and 25 665,104 59 0 664,193
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 549,031
b Net investment income (if negative, enter -0-) 295,020
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 Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.) 		Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing.............      
2 Savings and temporary cash investments......... 236,125 519,311 519,311
3 Accounts receivable right arrow450
Less: allowance for doubtful accounts right arrow   450 450 450
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) right arrow  
Less: allowance for doubtful accounts right arrow        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)....... 1,860,431 Click to see attachment
List of Attached Documents:
// Content
2,390,869 		2,390,869
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule)..........      
14 Land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
15 Other assets (describe right arrow)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 2,097,006 2,910,630 2,910,630
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
1,879 		Click to see attachment
List of Attached Documents:
// Content
1,879
23 Total liabilities (add lines 17 through 22)......... 1,879 1,879
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........ 40,943 40,943
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds 2,054,184 2,867,808
29 Total net assets or fund balances (see instructions)..... 2,095,127 2,908,751
30 Total liabilities and net assets/fund balances (see instructions). 2,097,006 2,910,630
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
2,095,127
2
Enter amount from Part I, line 27a .....................
2
549,031
3
Other increases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
3
264,593
4
Add lines 1, 2, and 3 ..........................
4
2,908,751
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
2,908,751
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      
b
c
d
e
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a 939,987   670,427 269,560
b
c
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69 		(j)
Adjusted basis
as of 12/31/69 		(k)
Excess of col. (i)
over col. (j), if any
a       269,560
b
c
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 269,560
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 4,101
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 4,101
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 4,101
6 Credits/Payments:
a 2024 estimated tax payments and 2023 overpayment credited to 2024 6a 1,120
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 1,120
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. Click to see attachment
List of Attached Documents:
// Content
8 2
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9 2,983
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10  
11 Enter the amount of line 10 to be: Credited to 2025 estimated taxright arrow   Refundedright arrow 11  
Form 990-PF (2024)
Form 990-PF (2024)
Page 4
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. right arrow$ 0(2) On foundation managers.right arrow$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
round bullet By language in the governing instrument, or
round bullet By state legislation that effectively amends the governing instrument so that no mandatory directions
that conflict with the state law remain in the governing instrument? ................
6
Yes
 
7
Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
and Part XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrowMO
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 arrowWWW.GAEAFOUNDATION.ORG
14
The books are in care ofright arrowKAREN GUPTA Telephone no.right arrow (314) 878-1220

Located atright arrow15 MUIRFIELD LANEST LOUISMO ZIP+4right arrow63141
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)
 
No
(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
 
 
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
KAREN GUPTA PRESIDENT
1.00 		0 0 0
15 MUIRFIELD LANE
ST LOUIS,MO63141
SURENDRA GUPTA TREASURER
1.00 		0 0 0
15 MUIRFIELD LANE
ST LOUIS,MO63141
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
NONE
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
2,151,710
b
Average of monthly cash balances.......................
1b
147,727
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
2,299,437
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
0
2
Acquisition indebtedness applicable to line 1 assets..................
2
0
3
Subtract line 2 from line 1d.........................
3
2,299,437
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
34,492
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
2,264,945
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
113,247
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
113,247
2a
Tax on investment income for 2024 from Part V, line 5 .......
2a
4,101
b
Income tax for 2024. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
4,101
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
109,146
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
109,146
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
109,146
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
664,193
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
664,193
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 7 109,146
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...... 76,637
b From 2020...... 54,235
c From 2021...... 5,595
d From 2022...... 236,831
e From 2023...... 143,907
f Total of lines 3a through e ........ 517,205
4Qualifying distributions for 2024 from Part
XI, line 4: right arrow$ 664,193
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..... 109,146
e Remaining amount distributed out of corpus 555,047
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 1,072,252
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) ... 		76,637
9 Excess distributions carryover to 2025.
Subtract lines 7 and 8 from line 6a ...... 		995,615
10 Analysis of line 9:
a Excess from 2020.... 54,235
b Excess from 2021.... 5,595
c Excess from 2022.... 236,831
d Excess from 2023.... 143,907
e Excess from 2024.... 555,047
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).)
KAREN GUPTA
SURENDRA GUPTA
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:
KAREN GUPTA
15 MUIRFIELD LANE
ST LOUIS,MO63141
(314) 878-1220
bThe form in which applications should be submitted and information and materials they should include:
NAME & ADDRESS OF ORGANIZATION, EXEMPT STATUS, INFORMATION ABOUT ACTIVITIES
cAny submission deadlines:
NONE
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
NONE
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

AARP FOUNDATION

PO BOX 93207
LONG BEACH,CA90809 		NONE PC TO PROVIDE SUPPORT TO SENIORS IN NEED 500

ACCION INTERNATIONAL

1101 15TH ST NW SUITE 400
WASHINGTON,DC20005 		NONE PC TO PROVIDE SUPPORT FOR THE NEEDY 1,200

ALAQUA ANIMAL REFUGE

914 WHITFIELD RD
FREEPORT,FL32439 		NONE PC TO PROVIDE SHELTER, SAFETY AND SECOND CHANCES TO ANIMALS IN NEED 2,500

ALLEY CAT ALLIES

7920 NORFOLK AVE SUITE 600
BETHESDA,MD20814 		NONE PC TO PROVIDE SUPPORT TO SAVE CATS 1,500

ALLEY CAT RESCUE

PO BOX 585
MOUNT RAINIER,MD20712 		NONE PC TO PROVIDE SUPPORT FOR RESCUED CATS 1,000

AMERICAN INDIAN COLLEGE FUND

8333 GREENWOOD BOULEVARD
DENVER,CO80221 		NONE PC TO INVESTS IN NATIVE STUDENTS AND TRIBAL COLLEGE EDUCATION TO TRANSFORM LIVES AND COMMUNITIES 24,000

AMERICAN LUNG ASSOCIATION

8400 W 110TH ST 130
OVERLAND PARK,KS66210 		NONE PC TO PROVIDE SUPPORT FOR LUNG HEALTH 500

ANIMAL ANGELS

PO BOX 1056
WESTMINISTER,MD21158 		NONE PC TO PROVIDE SUPPORT TO PROTECT ANIMALS 5,500

ANIMAL PROTECTIVE ASSOCIATION

1705 S HANLEY RD
BRENTWOOD,MO63144 		NONE PC TO PROVIDE SUPPORT FOR ANIMALS 1,000

ANIMAL RECOVERY MISSION

PO BOX 881805 PORT
ST LUCIA,FL34988 		NONE PC TO PROVIDE SUPPORT FOR ANIMALS 1,000

ARABIAN RESCUE MISSION

221 BLOWTOWN ROAD
LEITCHFIELD,KY42754 		NONE PC TO PROVIDE SUPPORT TO ABUSED HORSES 2,000

BEST FRIENDS ANIMAL SERVICE

5001 ANGEL CANYON ROAD
KANAB,UT84741 		NONE PC TO PROVIDE SUPPORT TO ANIMALS FOR HOMELESS 6,000

BLUE STAR SERVICE DOGS

5520 M 36
PINCKEY,MI48169 		NONE PC TO PROVIDE SUPPORT FOR SERVICE DOGS FOR VETERANS 500

CASTLETON RANCH HORSE RESCUE

28581 OLD RANCH DR
VALLEY CENTER,CA92082 		NONE PC TO PROVIDE SUPPORT FOR HORSES 5,000

COVENANT HOUSE

2727 KINGSHIGHWAY BLVD
SAINT LOUIS,MO63113 		NONE PC TO PROVIDE SUPPORT FOR RUNAWAY AND HOMELESS TEENS IN ST. LOUIS AREA 6,000

EQUINE VOICES RESCUE

PO BOX 1685
GREEN VALLEY,AZ85622 		NONE PC TO PROVIDE HOMES FOR RESCUED HORSES AND BURROS 1,500

FEED THE CHILDREN

333 N MERIDIAN
OKLAHOMA CITY,OK73107 		NONE PC TO PROVIDE HOPE AND RESOURCES FOR THOSE WITHOUT LIFE'S ESSENTIALS. 1,000

FEEDING PETS OF HOMELESS

710 W WASHINGTON ST
CARSON CITY,NV89703 		NONE PC TO PROVIDE FOOD AND SUPPLIES FOR HOMELESS WITH PETS 3,500

FINCA

1201 15TH ST NW 8TH FLOOR
WASHINGTON,DC20005 		NONE PC TO PROVIDE SUPPORT TO THOSE IN NEED 5,000

FOOD FOR THE POOR

6401 LYONS ROAD
COCONUT CREEK,FL33073 		NONE PC TO PROVIDE FOOD, HOUSING, CLEAN WATER, HEALTHCARE, EMERGENCY RELIEF, MICRO-ENTERPRISE PROJECTS AND EDUCATION OPPORTUNITIES TO THOSE IN EXTREME POVERTY. 2,000

FOUR CORNERS EQUINE RESCUE

22 ROAD 3334
AZTEC,NM87410 		NONE PC TO RESCUE HORSES, BURROS AND MULES 3,500

FRONT RANGE EQUINE RESCUE

PO BOX 458
OCALA,FL34478 		NONE PC TO PROVIDE SUPPORT FOR RESCUED HORSES 2,000

GENTLE GIANTS DRAFT HORSE RESCUE

17250 OLD FREDERICK ROAD
MOUNT AIRY,MD21771 		NONE PC TO FACILITATE THE RESCUE OF DRAFT AND DRAFT CROSS HORSES FROM SLAUGHTER, ABUSE, AND NEGLECT. 4,500

GOLDENS WITHOUT BORDERS

11700 W CHARLESTON BLVD 170-420
LAS VEGAS,NV89135 		NONE PC TO PROVIDE SUPPORT FOR ABUSED AND NEGLECTED GOLDEN RETRIEVERS 1,000

GREENPEACE

1300 EYE ST NW SUITE 1100 EAST
WASHINGTON,DC20005 		NONE PC TO PROTECT THE ENVIRONMENT AND MOTHER NATURE 5,200

GUIDING EYES FOR THE BLIND

611 GRANITE SPRINGS RD
YORKTOWN HEIGHTS,NY10598 		NONE PC PROVIDE GUIDE DOGS TO THOSE WITH VISION LOSS 2,750

HABITAT FOR HUMANITY

3830 S GRAND BLVD
ST LOUIS,MO63118 		NONE PC TO BRING PEOPLE TOGETHER TO BUILD HOMES, COMMUNITIES AND HOPE. 6,500

HAPPY CAT

PO BOX 688
CORAM,NY11727 		NONE PC TO PROVIDE SUPPORT FOR CATS 2,200

HAVEN HOUSE

1973 CRAIGSHIRE DR
ST LOUIS,MO63146 		NONE PC TO PROVIDE SHELTER FOR THOSE SUFFERING FROM ABUSE 1,000

HOOVES & PAWS ANIMAL RESCUE

7303 POINDEXTER RD
LOUISA,VA23093 		NONE PC TO SAVING THE LIVES OF ANIMALS IN NEED 4,000

INTERNATIONAL CONSERVATION CAUCUS

25786 GEORGETOWN STATION
WASHINGTON,DC20027 		NONE PC TO PROVIDE SUPPORT FOR THE CONSERVATION OF NATURAL RESOURCES 1,500

INTERNATIONAL RESCUE COMMITTEE

122 EAST 42ND ST
NEW YORK,NY10168 		NONE PC TO PROVIDE SUPPORT FOR RESCUED ANIMALS 6,500

K9 LIFELINE RESCUE

PO BOX 772
GENOA CITY,WI53128 		NONE PC TO SUPPORT RESCUED DOGS 500

KEEPERS OF THE WILD

13441 E HWY 66
VALENTINE,AZ86437 		NONE PC TO PROTECTING ABUSED, NEGLECTED, ABANDONED, AND RETIRED CAPTIVE WILDLIFE, PROVIDING THE BEST STANDARD OF CARE, AND HELPING ENFORCE HUMANE TREATMENT OF ALL ANIMALS THROUGH EDUCATION AND PUBLIC AWARENESS. 3,700

KINDNESS RANCH

854 WY-270
HARTVILLE,WY82215 		NONE PC TO PROVIDE A SANCTUARY AND PLACE OF REHABILITATION FOR ANIMALS WHO HAVE BEEN USED IN LABORATORY RESEARCH WHILE FOSTERING COMPASSION FOR ALL ANIMALS 2,500

LITTLE LONGEARS DONKEY RESCUE

1079 TURKEY PIT ROAD
NEW OXFORD,PA17350 		NONE PC TO PROVIDE SUPPORT FOR DONKEYS 1,500

LOST MEADOWS MULE REFUGE

7756 CR 119
CALDWELL,TX77836 		NONE PC TO PROVIDE SUPPORT FOR MULES 1,200

MARA ELEPHANT PROJECT

4000 W 106TH STREET
CARMEL,IN46032 		NONE PC TO SEE THE EXISTENCE OF A STABLE ELEPHANT POPULATION CO-EXISTING PEACEFULLY WITH PEOPLE ACROSS THE GREATER MARA ECOSYSTEM (GME) 1,500

MIDTOWN COMMUNITY SERVICE

1202 S BOYLE AVE
ST LOUIS,MO63110 		NONE PC TO PROVIDE SUPPORT FOR THE NEEDY IN THE COMMINUITY 500

NATIONAL GREYHOUND FOUNDATION

4420 S WANDERING PATH
HOMOSASSA,FL34448 		NONE PC TO PROVIDE SUPPORT TO RESCUE, ADOPT AND EDUCATE PEOPLE ON GREYHOUNDS 1,000

NATIONAL PARKS CONSERVATION

777 6TH ST NW SUITE 700
WASHINGTON,DC20001 		NONE PC TO PROVIDE SUPPORT FOR NATIONAL PARKS 2,500

NATIONAL WWII MUSEUM

945 MAGAZINE ST
NEW ORLEANS,LA70130 		NONE PC TO PROVIDE SUPPORT IN PERSERVING THE NATIONAL WWII MUSEUM 1,000

NOAH'S LOST ARK

8424 BEDELL RD
BERLIN CENTER,OH44401 		NONE PC TO PROVIDE A PERMANENT SAFE HAVEN FOR UNWANTED AND ABUSED EXOTIC ANIMALS. 500

OXFAM AMERICA

226 CAUSEWAY ST
BOSTON,MA02114 		NONE PC TO FIGHT INEQUALITY TO END POVERTY AND INJUSTICE. 4,000

PAWS FOR PURPLE HEARTS

10201 OLD REDWOOD HWY
PENNGROVE,CA94951 		NONE PC TO PROVIDE SUPPORT ANIMALS FOR INJURED VETERANS 1,500

PEACEFUL VALLEY DONKEY RES

8317 DUCKWORTH RD
SAN ANGELO,TX76905 		NONE PC TO PROVIDE A SAFE AND LOVING ENVIRONMENT TO ALL DONKEYS THAT HAVE BEEN ABUSED, NEGLECTED OR ABANDONED AND WILD BURROS UNDER THREAT OF DESTRUCTION 3,500

PILOTS TO THE RESCUE

931 MANHATTAN AVE SUITE 3
BROOKLYN,NY11222 		NONE PC TO PROVIDE SUPPORT TO TRANSPORT DOMESTIC AND ENDANGERED ANIMALS AT RISK 2,000

PRESBYTERIAN CHILDREN'S HOME

11701 BORMAN DR SUITE 301
ST LOUIS,MO63146 		NONE PC TO PROVIDE SUPPORT FOR CHILDREN 4,000

PRIDEROCK WILDLIFE REFUGE

PO BOX 1594
TORREL,TX75160 		NONE PC TO PROVIDE SUPPORT FOR RESCUE, REHABILITATION AND CARE OF EXOTIC ANIMALS 3,500

RED BELL FOUNDATION

385 BLAKCKWOOD RD
COLUMBUS,NC28722 		NONE PC TO PROVIDE SUPPORT FOR ABUSED AND RESCUED ANIMALS 1,000

REDWINGS HORSE SANCTUARY

6875 UNION ROAD
PASO ROBLES,CA93446 		NONE PC TO PROVIDE SUPPORT FOR RESCUED HORSES 2,200

RESERVATION ANIMAL RESCUE

1310 E RIVER VIEW DR
PHOENIX,AZ85034 		NONE PC PROVIDE SUPPORT TO RESCUE STRAY ANIMALS 1,000

SAVE A RESCUE

10145 WESTLAKE BLVD
WESTLAKE VILLAGE,CA91361 		NONE PC TO PROVIDE SUPPORT FOR RESCUE ANIMALS 500

SECOND CHANCE FOR BLIND DOG

4335 VAN NUYS BLVD 190
SHERMAN OAKS,CA91403 		NONE PC TO PROVIDE SUPPORT FOR BLIND DOGS TO BE ADOPTED 1,500

SEMPER K9

1776 SEMPER K9 WAY
CATLETT,VA20119 		NONE PC TO PROVIDE SUPPORT FOR SERVICE ANIMALS FOR VETERANS 1,000

SIERRA CLUB

2101 WEBSTER ST SUITE 1300
OAKLAND,CA94612 		NONE PC TO EXPLORE, ENJOY, AND PROTECT THE WILD PLACES OF THE EARTH; TO PRACTICE AND PROMOTE THE RESPONSIBLE USE OF THE EARTH'S ECOSYSTEMS AND RESOURCES; TO EDUCATE AND ENLIST HUMANITY TO PROTECT AND RESTORE THE QUALITY OF THE NATURAL AND HUMAN ENVIRONMENT; AND TO USE ALL LAWFUL MEANS TO CARRY OUT THESE OBJECTIVES. 8,700

SMILING DOGS FARMS

6915 S TX-60
WHARTON,TX77488 		NONE PC TO PROVIDE SUPPORT TO SAVE DOGS FROM KILL SHELTERS 1,000

SOUTHERN POVERTY LAW

400 WASHINGTON AVE
MONTGOMERY,AL36104 		NONE PC TO HELP PROVIDE RACIAL JUSTICE IN THE SOUTH AND BEYOND. 3,000

SPEAK UP FOR THE HORSES

5850 HIGHWAY 17N
FALMOUTH,KY41033 		NONE PC TO PROVIDE SUPPORT TO RESCUE, REHOME AND EDUCATION FOR HORSES 2,500

ST JUDE'S CHILDREN'S RESEARCH HOSPITAL

262 DANNY THOMAS PLACE
MEMPHIS,TN38105 		NONE PC TO ADVANCE CURES, AND MEANS OF PREVENTION, FOR PEDIATRIC CATASTROPHIC DISEASES THROUGH RESEARCH AND TREATMENT. 4,900

ST LOUIS ZOO

1 GOVERNMENT DRIVE
SAINT LOUIS,MO63110 		NONE PC TO BE PART OF SUPPORTING AND ENHANCING THE ZOO BY RENOVATIONS, NEW FACILITIES, PROGRAMS, AND CONSERVATION/RESEARCH. 1,110

SWEET CELEBRATIONS

577 CASTLE RIDGE DR
BALLWIN,MO63021 		NONE PC TO ENRICH THE LIVES OF CHILDREN AND TEENS EXPERIENCING HOMELESSNESS BY PROVIDING PERSONALIZED BIRTHDAY CELEBRATIONS. 5,000

TECHNOSERVE

1777 N KENT STREET SUITE 1100
ARLINGTON,VA22209 		NONE PC HELP LIFT OTHERS OUT OF POVERTY 2,500

THE GENTLE BARN

15825 SIERRA HIGHWAY
SANTA CLARITA,CA91390 		NONE PC TO SAVE THE LIVES OF THOUSANDS OF ANIMALS. 1,000

THE HUMANE FARMING ASSOCIATION

36 WOODLAND AVE
SAN REFAL,CA94901 		NONE PC TO HELP FIGHT AGAINST FARM ANIMAL ABUSE 1,000

THE NATURE CONSERVANCY

4245 N FAIRFAX DR SUITE 100
ARLINGTON,VA22203 		NONE PC TO PROVIDE SUPPORT FOR PROTECTING NATURE 2,000

THE USO

PO BOX 96860
WASHINGTON,DC20077 		NONE PC TO PROVIDE SUPPORT FOR VETERANS 220

TIGER PRESERVATION

1285 BARING BLVD
MCCURRAIN,NV89434 		NONE PC TO PROVIDE SUPPORT FOR TIGERS 1,500

TURTLE ISLAND CORP

2041 STARFIRE DR NE
ATLANTA,GA30345 		NONE PC TO PROVIDE SUPPORT TO PROTECT TURTLES 1,500

UNICEF

125 MAIDON LANE
NEW YORK,NY10038 		NONE PC TO PROVIDE SUPPORT FOR CHILDREN IN NEED 6,500

WORLD WILDLIFE FUND

1250 24TH ST NW
WASHINGTON,DC20037 		NONE PC TO HELP THE ORGANIZATION IN PROTECTING THE FUTURE OF NATURE. 1,063

WOUNDED PAW PROJECT

12644 CHAPEL RD 193
CLIFTON,VA20124 		NONE PC TO PROVIDE SUPPORT FOR RESCUED ANIMALS TO BE SUPPORT ANIMALS FOR VETERANS 250

OHIO STATE UNIVERSITY FOUNDATION

PO BOX 869
ATHENS,OH45701 		NONE PC TO PROVIDE SUPPORT TO THE OHIO UNIVERSITY 100,000

WAYNE STATE FUND DETROIT

5475 WOODWARD AVE
DETROIT,MI48202 		NONE PC TO PROVIDE SUPPORT FOR WAYNE STATE UNIVERSITY 10,000

AMERICAN PARKINSON'S DISEASE ASSOC

135 PARKINSON AVE
STATEN ISLAND,NY10305 		NONE PC TO PROVIDE SUPPORT FOR RESEARCH FOR PARKINSON'S DISEASE 100

UNIVERSITY OF MISSOURI- ST LOUIS

1 UNIVERSITY BLVD
ST LOUIS,MO63121 		NONE PC TO PROVIDE SUPPORT FOR THE UNIVERSITY OF MISSOURI- ST. LOUIS 200,000

FOREST PARK FOREVER

5595 GRAND DR
ST LOUIS,MO63112 		NONE PC TO RESTORE, MAINTAIN AND SUSTAIN FOREST PARK 1,500

STRAY RESCUE

2320 PINE STR
ST LOUIS,MO63103 		NONE PC TO RESCUE ANIMALS WHO HAVE BEEN NEGLECTED AND ABUSED 4,200

FARM SANCTUARY

3100 AIKENS RD
WATKINS GLEN,NY14891 		NONE PC TO PROVIDE SUPPORT FOR VEGAN LIVING 2,500

BIG DOGS HUGE PAWS

1917 PERRY PARK AVE
LARKSPUR,CO80118 		NONE PC TO PROVIDE SUPPORT RESCUING, REHOMING, AND REHABILITATING UNWANTED GIANT BREED DOGS THAT HAVE BEEN NEGLECTED AND MISTREATED 500

ENVIRONMENTAL DEFENSE FUND

257 PARK AVENUE SOUTH
NEW YORK,NY10010 		NONE PC TO PROVIDE SUPPORT FOR TO COMBAT CLIMATE CHANGE 2,500

BIDEAWEE

410 E 38TH ST
NEW YORK,NY10016 		NONE PC TO PROVIDE SUPPORT OF HOMELESS CATS AND DOGS IN NEW YORK 3,000

LION HABITAT RANCH

382 BRUNER AVE
HENDERSON,NV89044 		NONE PC TO PROVIDE SUPPORT FOR EXOTIC ANIMALS THAT NEED A HOME OR RESCUE 1,500

GUARDIANS OF RESCUE

637 OLD WILLETS PATH
HAUPPAUGE,NY11788 		NONE PC TO PROVIDE SUPPORT FOR INTERACTION BETWEEN PEOPLE AND ANIMALS 4,500

EAST COAST EXOTIC ANIMAL RESCUE

320 ZOO ROAD
FAIRFIELD,PA17320 		NONE PC TO PROVIDE SUPPORT FOR RESCUE AND CARE OF EXOTIC ANIMALS 500

IRONWOOD PIG SANCTUARY

34656 E CRYSTAL VISIONS RD
MARANA,AZ85658 		NONE PC TO PROVIDE SUPPORT FOR ABANDONED, ABUSED, NEGLECTED AND UNWANTED POT-BELLIED PIGS IN ARIZONA. 1,000

CARTER RESERVOIR MUSTANG

42222 DANCE HALL ROAD
RICHLAND,OR97870 		NONE PC TO PROVIDE EFFECTIVE MEANS FOR CONSERVING THE IRREPLACEABLE CARTER RESERVOIR SPANISH-IBERIAN MUSTANGS FOR GENERATIONS TO COME. 500

LAST CHANCE FOR ANIMALS

8949 SUNSET BLVD 3RD FL
LOS ANGELES,CA90069 		NONE PC TO PROVIDE SUPPORT ELIMINATING ANIMAL EXPLOITATION THROUGH EDUCATION, INVESTIGATIONS, LEGISLATION, AND MEDIA ATTENTION. 2,525

PARTNERSHIP WITH NATIVE AMERICANS

16415 ADDISON RD STE 200
ADDISON,TX75001 		NONE PC TO CHAMPIONING HOPE FOR A BRIGHTER FUTURE FOR NATIVE AMERICANS LIVING ON REMOTE, ISOLATED AND OFTEN IMPOVERISHED RESERVATIONS 5,000

SAVE A PET ANIMAL RESCUE

608 ROUTE 112
PORT JEFFERSON STATION,NY11776 		NONE PC TO PROVIDE SUPPORT FOR ABUSED AND NEGLECTED ANIMALS 2,000

RETRIEVER RESCUE OF LAS VEGAS

10155 SEQUOIA CANYON
LAS VEGAS,NV89148 		NONE PC TO MATCH A FURBABY IN NEED WITH A FUREVER FAMILY AND STOP ANIMAL CRUELTY FOREVER. 500

RING DOG RESCUE

PO BOX 28632
RICHMOND,VA23228 		NONE PC TO RESCUE, REHABILITATE AND PLACE ABUSED, ABANDONED, SURRENDERED AND HOMELESS DOGS WITH A FOCUS ON PIT BULL TYPES. 500

WHITE WOLF SANCTUARY

10095 E ALSEA HWY
TIDEWATER,OR97390 		NONE PC CONSERVATION THROUGH EDUCATION. PROVIDE AND CONSISTENTLY IMPROVE CONDITIONS FOR OUR RESIDENT AMBASSADOR WOLVES. WORK TO PROTECT AND PRESERVE HABITATS IN THE WILD. 200

FRIENDS OF THE SMITHSONIAN

410 410TH
WASHINGTON,DC20013 		NONE PC TO PROVIDE SUPPORT FOR PRESERVATION OF MUSEUMS AND COLLECTIONS 1,000

RAILS TO TRAILS

2445 M STREET NW SUITE 650
WASHINGTON,DC20037 		NONE PC TO PROVIDE SUPPORT TO REIMAGINE PUBLIC SPACES TO CREATE SAFE WAYS FOR EVERYONE TO WALK, BIKE AND BE ACTIVE OUTDOORS. 1,000

SOYSAMBU CONSERVANCY

408 ESCONDIDO DR
GEORGETOWN,TX78633 		NONE PC TO CONSERVE THE FLORA, FAUNA AND SCENERY OF THE SOYSAMBU RANCH NEAR GILGIL IN THE RIFT VALLEY PROVINCE OF KENYA. 500

SOUTHWEST RESERVATION AID

16415 ADDISON RD SUITE 200
ADDISON,TX75001 		NONE PC TO PROVIDE SUPPORT FOR NATIVE AMERICANS IN NEED 1,000

PAWS OF WAR

127 SMITHTOWN BLVD
NESCONSET,NY11767 		NONE PC TO BRING TOGETHER VETERANS, FIRST RESPONDERS AND RESCUED ANIMALS, CREATING UNBREAKABLE BONDS THAT FOSTER HEALING AND MUTUAL UNDERSTANDING. 500

DUCKS UNLIMITED

1 WATERFOWL WAY
MEMPHIS,TN38120 		NONE PC TO PROVIDE SUPPORT TO CONSERVE, RESTORE, AND MANAGE WETLANDS AND ASSOCIATED HABITATS FOR NORTH AMERICA'S WATERFOWL. 50

PAWS OF HONOR

1350 BEVERLY ROAD SUITE 115-333
MCLEAN,VA22101 		NONE PC TO PROVIDE VETERINARY CARE AT NO CHARGE TO RETIRED MILITARY AND LAW ENFORCEMENT K-9S ACROSS AMERICA 600

ORPHAN ACRES

1183 ROTHFORK RD
VIOLA,ID83872 		NONE PC TO PROVIDE SUPPORT TO TAKE IN AND REHABILITATE ANIMALS WHOSE OWNERS ARE NO LONGER WILLING OR ABLE TO CARE FOR THEM 5,000

UNIVERSITY OF SOUTH FLORIDA

4202 E FOWLER AVE
TAMPA,FL33620 		NONE PC TO PROVIDE SUPPORT FOR THE UNIVERSITY OF SOUTH FLORIDA 500

SERVICE DOGS FOR KIDS

1308 EAST COMMON ST STE 205 701
NEW BRAUNFELS,TX78130 		NONE PC TO PROVIDE TRAINING FOR A PSYCHIATRIC SERVICE DOG TO A CHILD THAT HAS SUFFERED SEXUAL ABUSE AND/OR UNDERGONE ANY SORT OF TRAUMA THAT RESULTS IN A DIAGNOSIS OF PTSD, SEVERE DEPRESSION AND/OR SELF-HARM. 1,000

FEED THE HUNGRY

530 E IRELAND RD
SOUTH BEND,IN46614 		NONE PC TO PROVIDE SUPPORT FOR THOSE IN NEED 2,000

HUMANE SOCIETY OF NEW YORK

306 E 59TH ST
NEW YORK,NY10022 		NONE PC TO PROVIDE SUPPORT TO CARE FOR ANIMALS IN NEED 500

APA OF MO

1705 S HANLEY RD
ST LOUIS,MO63144 		NONE PC TO PROVIDE SUPPORT TO CARE FOR ANIMALS IN NEED 1,000

FRIENDS OF ANIMALS

1959 PRISCILLA FERAL
DARIEN,CT06820 		NONE PC TO FREE ANIMALS FROM CRUELTY AND INSTITUTIONALIZED EXPLOITATION AROUND THE WORLD. 1,000

GUARDIAN ANGEL MEDICAL SERVICE DOGS

3251 NE 180TH AVE
WILLISTON,FL32696 		NONE PC TO PROVIDE SUPPORT TO RESCUE, RAISE, TRAIN AND THEN DONATE INDIVIDUALLY TRAINED MEDICAL SERVICE DOGS TO VETERANS, FIRST-RESPONDERS AND OTHERS. 2,000

PHYSICIANS FOR REPRODUCTIVE HEALTH

PO BOX 35
HARTSDALE,NY10530 		NONE PC TO COMBINE EDUCATION, ADVOCACY, AND STRATEGIC COMMUNICATIONS TO ENSURE ACCESS TO ABORTION CARE AND EQUITABLE, COMPREHENSIVE HEALTH CARE. 200

YOSEMITE CONSERVANCY

101 MONTGOMERY ST STE 2450
SAN FRANCISCO,CA94104 		NONE PC TO PROVIDE SUPPORT FOR CONSERVATION OF YOSEMITE NATIONAL PARK 1,500

KDHX INDEPENDENT RADIO

3524 WASHINGTON BLVD
ST LOUIS,MO63103 		NONE PC TO PROVIDE SUPPORT FOR RADIO STATION 500

PROTECTING K9 HEROES

PO BOX 422
GLENWOOD,IL60425 		NONE PC TO PROTECT THE FOUR-LEGGED HEROES THAT PROTECT US, BY PROVIDING BALLISTIC PATROL VESTS, EMERGENCY NARCAN, AND LIFE-SAVING MEDICAL TRAUMA KITS 500

MISSOURI BOTANICAL GARDENS

4344 SHAW BLVD
ST LOUIS,MO63110 		NONE PC TO PROVIDE SUPPORT FOR MAINTENANCE OF THE GARDEN 225

ALA OF MO

600 ELLIS BLVD
JEFFERSON CITY,MO65101 		NONE PC TO SUPPORT THE AMERICAN LEGION AND TO HONOR THE SACRIFICE OF THOSE WHO SERVE BY ENHANCING THE LIVES OF OUR VETERANS, MILITARY, AND THEIR FAMILIES, BOTH AT HOME AND ABROAD. 200

ALS ASSOCIATION

1300 WILSON BLVD SUITE 600
ARLINGTON,VA22209 		NONE PC TO PROVIDE SUPPORT FOR THE RESEARCH OF ALS 200

ST LUKE'S HOSPITAL

224 S WOODSMILL ROAD SUITE 655 S
CHESTERFIELD,MO63017 		NONE PC TO PROVIDE SUPPORT FOR MAINTENANCE OF THE HOSPITAL 1,000

IIT BOMBAY HERITAGE FOUNDATION

21710 STEVENS CREEK BLVD
CUPERTINO,CA95014 		NONE PC TO FUND AND PROMOTE EDUCATION AND RESEARCH AMONG STUDENTS OF THE INDIAN INSTITUTE OF TECHNOLOGY, BOMBAY. 100,000

IPPL

PO BOX 766
SUMMERVILLE,SC29484 		NONE PC TO PROTECT THE WORLDS REMAINING PRIMATES, GREAT AND SMALL. 1,500
Total .................................right arrow 3a 664,193
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 ........... 		    14 1  
4 Dividends and interest from securities ....     14 25,518  
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 ............ 		    18 269,560  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
a
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 0 295,079 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
295,079
(See worksheet in line 13 instructions to verify calculations.)
Part XV-B
Relationship of Activities to the Accomplishment of Exempt Purposes
Line No.
DownArrow 		Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to
the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
instructions.)
Form 990-PF (2024)
Form 990-PF (2024)
Page 13
Part XVI
Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
1
Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
Yes
No
a
Transfers from the reporting foundation to a noncharitable exempt organization of:
(1) Cash...................................
1a(1)
 
No
(2) Other assets.................................
1a(2)
 
No
b
Other transactions:
(1) Sales of assets to a noncharitable exempt organization....................
1b(1)
 
No
(2) Purchases of assets from a noncharitable exempt organization..................
1b(2)
 
No
(3) Rental of facilities, equipment, or other assets.......................
1b(3)
 
No
(4) Reimbursement arrangements...........................
1b(4)
 
No
(5) Loans or loan guarantees.............................
1b(5)
 
No
(6) Performance of services or membership or fundraising solicitations................
1b(6)
 
No
c
Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
1c
 
No
d
If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
(a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
2a
Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
b
If "Yes," complete the following schedule.

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


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


Software ID:  
Software Version:  


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

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

43-1889980
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ
501(c)( ) (enter number) organization

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

527 political organization


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

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

501(c)(3) taxable private foundation
Check if your organization is covered by the General Rule or a Special Rule.  
Note:  Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.
Special Rules
For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 331/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Right Arrow $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025) Page 2
Name of organization
SURENDRA AND KAREN GUPTA ARC FOUNDATION
  		Employer identification number
43-1889980
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
1
SURENDRA AND KAREN GUPTA
15 MUIRFIELD LANE
 
SAINT LOUIS, MO63141

$ 886,225


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

$  


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

$  


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

$  


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

$  


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

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 3
Name of organization
SURENDRA AND KAREN GUPTA ARC FOUNDATION
  		Employer identification number

43-1889980
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
1
 4,300 SHARES OF APPLE INC. $ 886,225 2024-12-31
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 4
Name of organization
SURENDRA AND KAREN GUPTA ARC FOUNDATION
  		Employer identification number

43-1889980
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c) (7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (Rev. 1-2025)
Additional Data


Software ID:  
Software Version:  

TY 2024 InvestmentsCorpStockSchedule
Name:
SURENDRA AND KAREN GUPTA ARC FOUNDATION
EIN:
43-1889980
Name of Stock End of Year Book Value End of Year Fair Market Value
FORD MOTOR COMPANY STOCK / CALL OPTION 89,100 89,100
APPLE INC 2,301,769 2,301,769

TY 2024 OtherExpensesSchedule
Name:
SURENDRA AND KAREN GUPTA ARC FOUNDATION
EIN:
43-1889980
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
BANK CHARGE 59 59 0 0


TY 2024 OtherIncreasesSchedule
Name:
SURENDRA AND KAREN GUPTA ARC FOUNDATION
EIN:
43-1889980
Description Amount
ADJUST BOOK VALUE TO MARKET VALUE 264,593


TY 2024 OtherLiabilitiesSchedule
Name:
SURENDRA AND KAREN GUPTA ARC FOUNDATION
EIN:
43-1889980
Description Beginning of Year - Book Value End of Year - Book Value
DUE TO ARC 1,879 1,879


TY 2024 TaxesSchedule
Name:
SURENDRA AND KAREN GUPTA ARC FOUNDATION
EIN:
43-1889980
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
EXCISE TAX 852 0 0 0