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
ARTHUR N RUPE FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address)158 WEST GAY STREET 210
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
WEST CHESTER, PA19380
A Employer identification number

77-0278838
B Telephone number (see instructions)

(484) 900-4044
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$175,099,511J 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) 15,432,187
2 Check right arrow.............
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities... 2,785,058 2,785,058  
5a Gross rents............ 1,376,873 1,376,873  
b Net rental income or (loss) 1,088,767
6a Net gain or (loss) from sale of assets not on line 10 4,865,751
b Gross sales price for all assets on line 6a 75,430,002
7 Capital gain net income (from Part IV, line 2)... 4,865,751
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
248,718 430,962  
12 Total. Add lines 1 through 11........ 24,708,587 9,458,644  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 435,547 108,886   326,661
14 Other employee salaries and wages...... 380,542 162,380   218,161
15 Pension plans, employee benefits....... 251,079 84,023   167,030
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
36,001 0   36,001
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
55,044 18,325   36,719
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
32,699 0   32,699
17 Interest............... 1,580 1,580   0
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
353,413 0   4,587
19 Depreciation (attach schedule) and depletion... Click to see attachment
List of Attached Documents:
// Content
291,926 291,926  
20 Occupancy.............. 73,115 24,164   69,838
21 Travel, conferences, and meetings....... 132,366 31,641   100,725
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
69,996 275,730   53,269
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 2,113,308 998,655   1,045,690
25 Contributions, gifts, grants paid....... 12,521,095 12,540,773
26 Total expenses and disbursements. Add lines 24 and 25 14,634,403 998,655   13,586,463
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 10,074,184
b Net investment income (if negative, enter -0-) 8,459,989
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2024)
Form 990-PF (2024)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.) 		Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing............. 430,483 236,224 236,224
2 Savings and temporary cash investments......... 3,483,416 6,345,689 6,345,689
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow        
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.......... 5,336 135,921 135,921
10a Investments—U.S. and state government obligations (attach schedule) 36,740,115 Click to see attachment
List of Attached Documents:
// Content
16,764,149 		16,764,149
b Investments—corporate stock (attach schedule)....... 83,386,397 Click to see attachment
List of Attached Documents:
// Content
111,148,364 		111,148,364
c Investments—corporate bonds (attach schedule)....... 5,857,635 Click to see attachment
List of Attached Documents:
// Content
9,916,398 		9,916,398
11 Investments—land, buildings, and equipment: basis right arrow16,430,000
Less: accumulated depreciation (attach schedule) right arrow2,598,810 14,086,259 13,831,190 26,082,190
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 914,400 Click to see attachment
List of Attached Documents:
// Content
3,973,833 		3,973,833
14 Land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
15 Other assets (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
562,113 		Click to see attachment
List of Attached Documents:
// Content
496,743 		Click to see attachment
List of Attached Documents:
// Content
496,743
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 145,466,154 162,848,511 175,099,511
Liabilities 17 Accounts payable and accrued expenses.......... 223,794 136,085
18 Grants payable.................    
19 Deferred revenue................. 117,081 20,887
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
833,923 		Click to see attachment
List of Attached Documents:
// Content
871,280
23 Total liabilities (add lines 17 through 22)......... 1,174,798 1,028,252
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........... 144,291,356 161,820,259
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here right arrow
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........    
27 Paid-in or capital surplus, or land, bldg., and equipment fund    
28 Retained earnings, accumulated income, endowment, or other funds    
29 Total net assets or fund balances (see instructions)..... 144,291,356 161,820,259
30 Total liabilities and net assets/fund balances (see instructions). 145,466,154 162,848,511
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
144,291,356
2
Enter amount from Part I, line 27a .....................
2
10,074,184
3
Other increases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
3
7,454,719
4
Add lines 1, 2, and 3 ..........................
4
161,820,259
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
161,820,259
Form 990-PF (2024)
Form 990-PF (2024)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)		 (b)
How acquired
P—Purchase
D—Donation 		(c)
Date acquired
(mo., day, yr.) 		(d)
Date sold
(mo., day, yr.)
1 a PUBLICLY TRADED SECURITIES P    
b CAPITAL GAIN ON DIVIDENDS P    
c
d
e
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a 72,072,538   70,564,251 1,508,287
b 3,357,464     3,357,464
c
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69 		(j)
Adjusted basis
as of 12/31/69 		(k)
Excess of col. (i)
over col. (j), if any
a       1,508,287
b       3,357,464
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 4,865,751
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) 1 117,594
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........................... 3 117,594
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- ..... 5 117,594
6 Credits/Payments:
a 2024 estimated tax payments and 2023 overpayment credited to 2024 6a 224,480
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.............. 7 224,480
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 31
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10 106,855
11 Enter the amount of line 10 to be: Credited to 2025 estimated taxright arrow106,855 Refundedright arrow 11 0
Form 990-PF (2024)
Form 990-PF (2024)
Page 4
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. right arrow$ 0(2) On foundation managers.right arrow$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
round bullet By language in the governing instrument, or
round bullet By state legislation that effectively amends the governing instrument so that no mandatory directions
that conflict with the state law remain in the governing instrument? ................
6
Yes
 
7
Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
and Part XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrowCA, DE
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 instructionsClick to see attachment
List of Attached Documents:
// Content
.................
12
Yes
 
13
Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
13
Yes
 
Website addressright arrowRUPEFOUNDATION.ORG
14
The books are in care ofright arrowARTHUR N RUPE FOUNDATION Telephone no.right arrow (484) 900-4044

Located atright arrow158 W GAY ST SUITE 210WEST CHESTERPA ZIP+4right arrow19380
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........right arrow
and enter the amount of tax-exempt interest received or accrued during the year ........right arrow
15
 
16 At any time during calendar year 2024, did the foundation have an interest in or a signature or other authority over YesNo
a bank, securities, or other financial account in a foreign country? .................
16   No
See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country right arrow
Form 990-PF (2024)
Form 990-PF (2024)
Page 5
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required
File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
Yes
No
1a
During the year did the foundation (either directly or indirectly):
(1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........
1a(1)
 
No
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
1a(3)
 
No
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
Yes
 
(5) Transfer any income or assets to a disqualified person (or make any of either available
for the benefit or use of a disqualified person)? ......................
1a(5)
 
No
(6) Agree to pay money or property to a government official? (Exception. Check "No"
if the foundation agreed to make a grant to or to employ the official for a period
after termination of government service, if terminating within 90 days.) ...............
1a(6)
 
No
b
If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........
1b
 
No
c
Organizations relying on a current notice regarding disaster assistance check here ........right arrow
d
Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
that were not corrected before the first day of the tax year beginning in 2024? .............
1d
 
No
2
Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
a
At the end of tax year 2024, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2024?....................
2a
 
No
If "Yes," list the years right arrow20, 20, 20, 20
b
Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
(relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
to all years listed, answer "No" and attach statement—see instructions.) ..............
2b
 
 
c
If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
right arrow20, 20, 20, 20
3a
Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
any time during the year? ..............................
3a
 
No
b
If "Yes," did it have excess business holdings in 2024 as a result of (1) any purchase by the foundation
or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
if the foundation had excess business holdings in 2024.) .....................
3b
 
 
4a
Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
4a
 
No
b
Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2024? ..
4b
 
No
Form 990-PF (2024)
Form 990-PF (2024)
Page 6
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required (continued)
5a
During the year did the foundation pay or incur any amount to:
Yes
No
(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........
5a(1)
 
No
(2) Influence the outcome of any specific public election (see section 4955); or to carry
on, directly or indirectly, any voter registration drive? ....................
5a(2)
 
No
(3) Provide a grant to an individual for travel, study, or other similar purposes? .............
5a(3)
 
No
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
 
No
(5) Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals? .............
5a(5)
 
No
b
If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........
5b
 
 
c
Organizations relying on a current notice regarding disaster assistance check .........right arrow
d
If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
tax because it maintained expenditure responsibility for the grant? .................
5d
 
 
If "Yes," attach the statement required by Regulations section 53.4945–5(d).
6a
Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
a personal benefit contract? .............................
6a
 
No
b
Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
6b
 
No
If "Yes" to 6b, file Form 8870.
7a
At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
7a
 
No
b
If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....
7b
 
 
8
Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
excess parachute payment during the year? .........................
8
 
No
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors
1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
(a) Name and address (b) Title, and average
hours per week
devoted to position 		(c) Compensation
 (If not paid, enter
-0-) 		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
other allowances
MARK C HENRIE PRESIDENT
35.00 		275,873 70,803 0
158 W GAY ST 210
WEST CHESTER,PA19380
SUSAN C VAN AACKEN SECRETARY
35.00 		159,674 15,975 0
PO BOX 3588
SANTA BARBARA,CA93130
JAMES S HUGGINS TREASURER
1.00 		0 0 0
158 W GAY ST 210
WEST CHESTER,PA19380
BEVERLY M SCHWARZ DIRECTOR
1.00 		0 0 0
158 W GAY ST 210
WEST CHESTER,PA19380
KIM DENNIS DIRECTOR
1.00 		0 0 0
158 W GAY ST 210
WEST CHESTER,PA19380
MATTHEW B O'BRIEN DIRECTOR
1.00 		0 0 0
158 W GAY ST 210
WEST CHESTER,PA19380
JONATHAN BERRY DIRECTOR
1.00 		0 0 0
158 W GAY ST 210
WEST CHESTER,PA19380
VANESSA MENDOZA DIRECTOR
1.00 		0 0 0
158 W GAY ST 210
WEST CHESTER,PA19380
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
DANIEL BABICH CHIEF INVESTMENT OFI
30.00 		162,380 43,884 0
158 W GAY ST SUITE 210
WEST CHESTER,PA19380
CHRISTINE NORTHUP PROGRAM OFFICER
35.00 		112,591 49,314 0
158 W GAY ST SUITE 210
WEST CHESTER,PA19380
NICHOLAS BIETER PROGRAM OFFICER
35.00 		77,005 15,546 0
158 W GAY ST SUITE 210
WEST CHESTER,PA19380
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
137,680,496
b
Average of monthly cash balances.......................
1b
5,176,101
c
Fair market value of all other assets (see instructions)................
1c
32,654,833
d
Total (add lines 1a, b, and c).........................
1d
175,511,430
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
175,511,430
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
2,632,671
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
172,878,759
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
8,643,938
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
8,643,938
2a
Tax on investment income for 2024 from Part V, line 5 .......
2a
117,594
b
Income tax for 2024. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
117,594
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
8,526,344
4
Recoveries of amounts treated as qualifying distributions................
4
19,678
5
Add lines 3 and 4............................
5
8,546,022
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
8,546,022
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
13,586,463
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
13,586,463
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 8,546,022
2 Undistributed income, if any, as of the end of 2024:
a Enter amount for 2023 only....... 2,983,147
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2024:
a From 2019......  
b From 2020......  
c From 2021......  
d From 2022......  
e From 2023......  
f Total of lines 3a through e ........ 0
4Qualifying distributions for 2024 from Part
XI, line 4: right arrow$ 13,586,463
a Applied to 2023, but not more than line 2a 2,983,147
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..... 8,546,022
e Remaining amount distributed out of corpus 2,057,294
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 2,057,294
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) ... 		0
9 Excess distributions carryover to 2025.
Subtract lines 7 and 8 from line 6a ...... 		2,057,294
10 Analysis of line 9:
a Excess from 2020....  
b Excess from 2021....  
c Excess from 2022....  
d Excess from 2023....  
e Excess from 2024.... 2,057,294
Form 990-PF (2024)
Form 990-PF (2024)
Page 10
Part XIII
Private Operating Foundations (see instructions and Part VI-A, question 9)
1a If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2024, enter the date of the ruling ...... right arrow
 
b Check box to indicate whether the organization is a private operating foundation described in section or
2a Enter the lesser of the adjusted net
income from Part I or the minimum
investment return from Part IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2024 (b) 2023 (c) 2022 (d) 2021
         
b 85% (0.85) of line 2a .........          
c Qualifying distributions from Part XI,
line 4 for each year listed ..... 		         
d Amounts included in line 2c not used directly
for active conduct of exempt activities .......... 		         
e Qualifying distributions made directly
for active conduct of exempt activities.
Subtract line 2d from line 2c .... 		         
3 Complete 3a, b, or c for the
alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......          
(2) Value of assets qualifying
under section 4942(j)(3)(B)(i)		          
b “Endowment" alternative test— enter 2/3
of minimum investment return shown in
Part IX, line 6 for each year listed .. 		         
c “Support" alternative test—enter:
(1) Total support other than gross
investment income (interest,
dividends, rents, payments
on securities loans (section
512(a)(5)), or royalties) .... 		         
(2) Support from general public
and 5 or more exempt
organizations as provided in
section 4942(j)(3)(B)(iii).... 		         
(3) Largest amount of support
from an exempt organization		          
(4) Gross investment income          
Part XIV
Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)
1Information Regarding Foundation Managers:
aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
Check here right arrow if the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds. If the foundation makes gifts, grants, etc. to individuals or organizations under
other conditions, complete items 2a, b, c, and d. See instructions
aThe name, address, and telephone number or email address of the person to whom applications should be addressed:
bThe form in which applications should be submitted and information and materials they should include:
cAny submission deadlines:
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
Form 990-PF (2024)
Form 990-PF (2024)
Page 11
Part XIV
Supplementary Information (continued)
3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient If recipient is an individual,
show any relationship to
any foundation manager
or substantial contributor
 Foundation
status of
recipient 		Purpose of grant or
contribution 		Amount
Name and address (home or business)
aPaid during the year

ALLAN HANCOCK COLLEGE FOUNDATION

800 S COLLEGE DR BLDG B STE 106
SANTA MARIA,CA93454 		  PC CNA PROGRAM GRANT 38,520

AMAZING PLACE

3735 DREXEL DRIVE
HOUSTON,TX77027 		  PC AMAZING PLACE WEST EXPANSION GRANT 100,000

BUTTE COLLEGE FOUNDATION

3536 BUTTE CAMPUS DRIVE
OROVILLE,CA95965 		  PC CNA PROGRAM GRANT 50,000

CARNEGIE LIBRARY OF MCKEESPORT

1507 LIBRARY AVE
MCKEESPORT,PA15132 		  PC VOLUNTEER CAREGIVING PROGRAM GRANT 100,000

COMMUNITY PARTNERS IN CARING

120 EAST JONES ST SUITE 123
SANTA MARIA,CA93454 		  PC VOLUNTEER CAREGIVING PROGRAM GRANT 50,000

CRAFTON HILLS COLLEGE

11711 SAND CANYON ROAD
YUCAIPA,CA92399 		  GOV CNA PROGRAM GRANT 50,000

ELIZABETH DOLE FOUNDATION

600 NEW HAMPSHIRE AVE SW
WASHINGTON,DC20037 		  PC FINANCIAL WELLNESS PROGRAM GRANT 150,000

EVERGREEN VALLEY COLLEGE

3095 YERBA BUENA RD
SAN JOSE,CA951351598 		  GOV CNA PROGRAM GRANT 27,815

FIDELITY CHARITABLE GIFT FUND

200 SEAPORT BOULEVARD
BOSTON,MA02210 		  PC DONOR ADVISED FUND 10,600,000

FRIENDSHIP ADULT DAY CARE CENTER

89 EUCALYPTUS LANE
SANTA BARBARA,CA93108 		  PC CAREGIVER RESOURCE AND SUPPORT 75,000

HFC

9301 WILSHIRE BLVD SUITE 507
BEVERLY HILLS,CA90210 		  PC ALZHEIMER'S FAMILY CAREGIVER SUPPORT GRANT 100,000

HOSPICE OF SAN LUIS OBISPO COUNTY

1304 PACIFIC STREET
SAN LUIS OBISPO,CA93401 		  PC CARE MANAGEMENT. CAREGIVER RELIEF SERVICES GRANT 75,000

IMPERIAL VALLEY COLLEGE

380 EAST ATEN ROAD
IMPERIAL,CA922510158 		  GOV CNA PROGRAM GRANT 28,500

KERN COMMUNITY COLLEGE DISTRICT

2100 CHESTER AVENUE
BAKERSFIELD,CA93301 		  GOV CNA PROGRAM GRANT 50,000

LORENZO'S HOUSE

5145 N GLENWOOD AVE
CHICAGO,IL60640 		  PC CAPACITY BUILDING SUPPORT GRANT 50,000

LOS RIOS COMMUNITY COLLEGE DISTRICT

1919 SPANOS COURT
SACRAMENTO,CA95825 		  PC CNA PROGRAM GRANT 34,620

MIRACOSTA COLLEGE FOUNDATION

1 BARNARD DRIVE
OCEANSIDE,CA92056 		  PC CNA PROGRAM GRANT 32,900

MODESTO JUNIOR COLLEGE

435 COLLEGE AVENUE
MODESTO,CA95350 		  GOV CNA PROGRAM GRANT 39,861

MT SAN ANTONIO COMMUNITY COLLEGE

1100 N GRAND AVE
WALNUT,CA917891399 		  GOV CNA PROGRAM GRANT 35,000

NATIONAL COUNCIL OF DEMENTIA MINDS

PO BOX 342
ALMA,MI48801 		  PC FINANCIAL MODEL/ASA CONFERENCE GRANT 75,000

OPPORTUNITY JUNCTION

3102 DELTA FAIR BLVD
ANTIOCH,CA94509 		  PC HCP GRANT 45,000

PARKINSON ASSOCIATION OF NORTHERN CALIFORNIA

1024 IRON POINT ROAD 1046
FOLSOM,CA95630 		  PC PARKINSONWISE GRANT 48,850

PAULINE AUBERLE FOUNDATION

1101 HARTMAN STREET
MCKEESPORT,PA15132 		  PC LIFE CHANGING CAREER PATHWAYS 100,000

RESPITE FOR ALL FOUNDATION

PO BOX 6178
MONTGOMERY,AL36106 		  PC RFA CAPACITY BUILDING GRANT 200,000

RIO HONDO COLLEGE

3600 WORKMAN MILL ROAD
WHITTIER,CA90601 		  GOV CNA PROGRAM GRANT 29,204

RIVERSIDE COMMUNITY COLLEGE FOUNDATION

4800 MAGNOLIA AVE
RIVERSIDE,CA92506 		  PC CNA PROGRAM GRANT 49,140

SAN DIEGO CONTINUING EDUCATION

1901 MAIN STREET
SAN DIEGO,CA92113 		  PC CNA PROGRAM GRANT 20,000

SANTA MONICA COLLEGE FOUNDATION

1900 PICO BLVD
SANTA MONICA,CA90405 		  PC CNA PROGRAM GRANT 30,000

SANTA ROSA JUNIOR COLLEGE

1501 MENDOCINO AVENUE
SANTA ROSA,CA95401 		  GOV CNA PROGRAM GRANT 36,163

SO ORANGE CO COMMUNITY COLLEGE DISTRICT

28000 MARGUERITE PARKWAY
MISSION VIEJO,CA92692 		  PC CNA PROGRAM GRANT 18,000

UNIVERSITY OF TEXAS FOUNDATION

9011 MOUNTAIN RIDGE DR SUITE 150
AUSTIN,CA78229 		  PC HEALTH SCIENCE CENTER GRANT 95,000

VENTURA COLLEGE FOUNDATION

4667 TELEGRAPH ROAD
VENTURA,CA93003 		  PC CNA PROGRAM GRANT 32,200

YOLO HOSPICE INC

1909 GALILEO COURT SUITE A
DAVIS,CA95618 		  PC CENTER FOR CAREGIVER SUPPORT GRANT 75,000
Total .................................right arrow 3a 12,540,773
bApproved for future payment
Total ................................. right arrow 3b 0
Form 990-PF (2024)
Form 990-PF (2024)
Page 12
Part XV-A
Analysis of Income-Producing Activities
Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
Related or exempt
function income
(See instructions.)
1Program service revenue: (a)
Business code 		(b)
Amount 		(c)
Exclusion code 		(d)
Amount
a
b
c
d
e
f
gFees and contracts from government agencies          
2 Membership dues and assessments ....          
3 Interest on savings and temporary cash
investments ........... 		         
4 Dividends and interest from securities ....     14 2,785,058  
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....     16 1,088,767  
6 Net rental income or (loss) from personal property          
7 Other investment income .....          
8 Gain or (loss) from sales of assets other than
inventory ............ 		    14 4,865,751  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
aROYALTY INCOME 		    15 245,716  
bMISCELLANEOUS INCOME     01 3,002  
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 0 8,988,294 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
8,988,294
(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
ARTHUR N RUPE FOUNDATION
 
Employer identification number

77-0278838
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
ARTHUR N RUPE FOUNDATION
  		Employer identification number
77-0278838
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
ANR SURVIVORS TRUST
 
223 SANTA CRUZ BLVD
 
SANTA BARBARA, CA93109

$ 15,432,187


(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
ARTHUR N RUPE FOUNDATION
  		Employer identification number

77-0278838
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
 US TREASURY 15,500,000.00 SH $ 15,432,187 2024-04-01
(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
ARTHUR N RUPE FOUNDATION
  		Employer identification number

77-0278838
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c) (7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (Rev. 1-2025)
Additional Data


Software ID:  
Software Version:  

TY 2024 AccountingFeesSchedule
Name:
ARTHUR N RUPE FOUNDATION
EIN:
77-0278838
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING FEES 43,420 6,701   36,719
PROFESSIONAL FEES - RENTAL # 3 271 271   0
PROFESSIONAL FEES - RENTAL # 4 3,372 3,372   0
PROFESSIONAL FEES - RENTAL # 5 7,981 7,981   0

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

TY 2024 DepreciationSchedule
Name:
ARTHUR N RUPE FOUNDATION
EIN:
77-0278838
Description of Property Date Acquired Cost or Other Basis Prior Years' Depreciation Computation Method Rate /
Life (# of years)		 Current Year's Depreciation Expense Net Investment Income Adjusted Net Income Cost of Goods Sold Not Included
LAND AND BUILDING 2014-06-30 16,430,000 2,343,741   0 % 0 0    

TY 2024 InvestmentsCorpBondsSchedule
Name:
ARTHUR N RUPE FOUNDATION
EIN:
77-0278838
Name of Bond End of Year Book Value End of Year Fair Market Value
T-MOBILE USA INC 3.5% 1,500,000 SH 1,493,748 1,493,748
GENERAL MILLS INC 4% 1,000,000 SH 996,808 996,808
AMERICAN TOWER CORP 4% 1,000,000 SH 995,104 995,104
T-MOBILE USA INC 2.25% 1,500,000 SH 1,457,426 1,457,426
BOSTON SCIENTIFIC 1.9% 1,500,000 SH 1,481,273 1,481,273
KINDER MORGAN, IN 4.3% 1,500,000 SH 1,495,874 1,495,874
ENERGY TRANSFER 4.75% 1,000,000 SH 999,545 999,545
KEYBANK NTNL ASSO 4.7% 1,000,000 SH 996,620 996,620

TY 2024 InvestmentsCorpStockSchedule
Name:
ARTHUR N RUPE FOUNDATION
EIN:
77-0278838
Name of Stock End of Year Book Value End of Year Fair Market Value
SPROTT PHYSICAL GOLD ETV 351,135 SH 7,071,859 7,071,859
INVSC S P 500 EQUAL WGHT 149,306 SH 11,401,006 11,401,006
SCHWAB US LARGE CAP 281,080 SH 7,833,700 7,833,700
VANGUARD MEGA CAP GROWTH 33,225 SH 11,409,797 11,409,797
VANGUARD MID CAP VALUE 51,897 SH 8,395,378 8,395,378
WISDOMTREE INTL QLTY DIV 129,861 SH 4,442,545 4,442,545
WISDOMTREE US LARGECAP 89,464 SH 6,959,404 6,959,404
AKRE FOCUS INSTL 136,870.7870 SH 9,245,622 9,245,622
DODGE & COX STOCK I 40,069.4560 SH 10,305,063 10,305,063
FIDELITY SMALL CAP GROWT 228336.6950 SH 7,642,429 7,642,429
JHANCOCK DISCIPLINED VAL 272,719.1030 SH 7,349,780 7,349,780
ROYCE PREMIER INSTL 505,590.2790 SH 5,601,940 5,601,940
VANGUARD COMMODITY STRAT 211,247.0860 SH 5,372,013 5,372,013
VANGUARD DIVIDEND GROWTH 224,187.4770 SH 8,117,828 8,117,828

TY 2024 InvestmentsGovtObligationsSch
Name:
ARTHUR N RUPE FOUNDATION
EIN:
77-0278838
US Government Securities - End of Year Book Value:

16,764,149
US Government Securities - End of Year Fair Market Value:

16,764,149
State & Local Government Securities - End of Year Book Value:


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


0


TY 2024 InvestmentsOtherSchedule2
Name:
ARTHUR N RUPE FOUNDATION
EIN:
77-0278838
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
ROYALTY AT COST 877,542 877,542
PARTNERSHIP INVESTMENT AT COST 3,096,291 3,096,291

TY 2024 LegalFeesSchedule
Name:
ARTHUR N RUPE FOUNDATION
EIN:
77-0278838
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
LEGAL FEES 36,001 0   36,001


TY 2024 OtherAssetsSchedule
Name:
ARTHUR N RUPE FOUNDATION
EIN:
77-0278838
Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
OPERATING ROU ASSETS 562,113 496,743 496,743


TY 2024 OtherExpensesSchedule
Name:
ARTHUR N RUPE FOUNDATION
EIN:
77-0278838
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INSURANCE EXPENSE 2,805 934   1,871
OFFICE EXPENSES 35,961 7,622   46,796
MISCELLANEOUS EXPENSES 10,349 5,747   4,602
ORDINARY PARTNERSHIP EXPENSE 0 240,546   0
OTHER EXPENSE - RENTAL # 2 480 480   0
REAL ESTATE TAX - RENTAL # 3 58 58   0
DUES - RENTAL # 5 177 177   0
OFFICE EXPENSE - RENTAL # 5 300 300   0
INSURANCE EXPENSE - RENTAL # 5 19,866 19,866   0


TY 2024 OtherIncomeSchedule2
Name:
ARTHUR N RUPE FOUNDATION
EIN:
77-0278838
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
ORDINARY PARTNERSHIP INCOME   182,244  
ROYALTY INCOME 245,716 245,716 245,716
MISCELLANEOUS INCOME 3,002 3,002 3,002


TY 2024 OtherIncreasesSchedule
Name:
ARTHUR N RUPE FOUNDATION
EIN:
77-0278838
Description Amount
UNREALIZED GAIN 7,383,115
DEFERRED EXCISE TAX ADJUSTMENT 71,604


TY 2024 OtherLiabilitiesSchedule
Name:
ARTHUR N RUPE FOUNDATION
EIN:
77-0278838
Description Beginning of Year - Book Value End of Year - Book Value
DEFERRED EXCISE TAX PAYABLE 270,966 373,693
OPERATING LEASE LIABILITY 562,957 497,587


TY 2024 OtherProfessionalFeesSchedule
Name:
ARTHUR N RUPE FOUNDATION
EIN:
77-0278838
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
CONSULTING 32,699 0   32,699


TY 2024 TaxesSchedule
Name:
ARTHUR N RUPE FOUNDATION
EIN:
77-0278838
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
PROPERTY TAX 4,080 0   4,587
FEDERAL EXCISE TAX 349,333 0   0