Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
right arrowDo not enter social security numbers on this form as it may be made public.
right arrowGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public Inspection
For calendar year 2024, or tax year beginning 01-01-2024 , and ending 12-31-2024
Name of foundation
THE O WAYNE ROLLINS FOUNDATION
C/O RFA MANAGEMENT CO LLC
Number and street (or P.O. box number if mail is not delivered to street address)1908 CLIFF VALLEY WAY
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
ATLANTA, GA30329
A Employer identification number

58-6066677
B Telephone number (see instructions)

(404) 486-4668
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$892,796,548J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule)  
2 Check right arrow.............
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities... 9,769,926 9,769,926  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 Click to see attachment
List of Attached Documents:
// Content
32,720,146
b Gross sales price for all assets on line 6a 121,995,359
7 Capital gain net income (from Part IV, line 2)... 32,551,303
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
2,385,773 2,373,801  
12 Total. Add lines 1 through 11........ 44,875,845 44,695,030  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 212,500 0   212,500
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
15,950 0   12,450
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
4,103,913 4,094,282   9,631
17 Interest............... 629 629   0
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
288,457 85,385   16,234
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
3,685,480 3,606,545   78,765
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 8,306,929 7,786,841   329,580
25 Contributions, gifts, grants paid....... 39,515,666 39,515,666
26 Total expenses and disbursements. Add lines 24 and 25 47,822,595 7,786,841   39,845,246
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -2,946,750
b Net investment income (if negative, enter -0-) 36,908,189
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.............   234 234
2 Savings and temporary cash investments......... 10,058,908 9,080,568 9,115,947
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..........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)....... 359,918,682 Click to see attachment
List of Attached Documents:
// Content
323,510,824 		755,462,586
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).......... 65,254,127 Click to see attachment
List of Attached Documents:
// Content
99,338,729 		128,156,057
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
29,667 		Click to see attachment
List of Attached Documents:
// Content
29,667 		Click to see attachment
List of Attached Documents:
// Content
61,724
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 435,261,384 431,960,022 892,796,548
Liabilities 17 Accounts payable and accrued expenses.......... 164,333 57,306
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)    
23 Total liabilities (add lines 17 through 22)......... 164,333 57,306
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........ 435,097,051 431,902,716
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds 0 0
29 Total net assets or fund balances (see instructions)..... 435,097,051 431,902,716
30 Total liabilities and net assets/fund balances (see instructions). 435,261,384 431,960,022
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
435,097,051
2
Enter amount from Part I, line 27a .....................
2
-2,946,750
3
Other increases not included in line 2 (itemize) right arrow
3
0
4
Add lines 1, 2, and 3 ..........................
4
432,150,301
5
Decreases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
5
247,585
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
431,902,716
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 FROM PASSTHROUGH P    
c NATURAL GAS PARTNERS IX P    
d WATERLAND PRIVATE EQUITY FUND IV P    
e CAPITAL GAINS DIVIDENDS P    
(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 120,782,261   88,054,448 32,727,813
b 1,029,323     1,029,323
c     99,265 -99,265
d     1,121,500 -1,121,500
e 14,932     14,932
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       32,727,813
b       1,029,323
c       -99,265
d       -1,121,500
e       14,932
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 32,551,303
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) 1 513,024
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........................... 3 513,024
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- ..... 5 513,024
6 Credits/Payments:
a 2024 estimated tax payments and 2023 overpayment credited to 2024 6a 198,293
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 500,000
d Backup withholding erroneously withheld .......... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 698,293
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 5,777
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 10 179,492
11 Enter the amount of line 10 to be: Credited to 2025 estimated taxright arrow179,492 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
Yes
 
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
Yes
 
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 arrowGA, NY, OK
b
If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
8b
Yes
 
9
Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
or 4942(j)(5) for calendar year 2024 or the taxable year beginning in 2024? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
9
 
No
10
Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
and addresses. ...............................
10
 
No
11
At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
11
 
No
12
Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
advisory privileges? If "Yes," attach statement. See instructions.................
12
 
No
13
Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
13
Yes
 
Website addressright arrowN/A
14
The books are in care ofright arrowALIYA CARBONE Telephone no.right arrow (404) 486-4668

Located atright arrow1908 CLIFF VALLEY WAYATLANTAGA ZIP+4right arrow30329
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? .................
16Yes  
See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country right arrowBR, DA, UK
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
AMY ROLLINS KREISLER EXECUTIVE DIRECTOR
25.00 		212,500 0 0
1908 CLIFF VALLEY WAY
ATLANTA,GA30329
GARY W ROLLINS TRUSTEE
1.00 		0 0 0
1908 CLIFF VALLEY WAY
ATLANTA,GA30329
PAM R ROLLINS TRUSTEE
1.00 		0 0 0
1908 CLIFF VALLEY WAY
ATLANTA,GA30329
TIM ROLLINS TRUSTEE
1.00 		0 0 0
1908 CLIFF VALLEY WAY
ATLANTA,GA30329
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
RFA MANAGEMENT LLC MANAGEMENT 3,239,674
1908 CLIFF VALLEY WAY NE
ATLANTA,GA30329
ARTISAN PARTNERS INVESTMENT MGMT 497,375
875 E WISCONSIN AVE STE 800
MILWAUKEE,WI53202
APERIO GROUP LLC INVESTMENT MGMT 213,041
3 HARBOR DRIVE SUITE 204
SAUSALITO,CA94965
THE NORTHERN TRUST COMPANY INVESTMENT MGMT 95,590
50 LASALLE STREET L-5
CHICAGO,IL60603
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 N/A 0
2  
All other program-related investments. See instructions.
3 Click to see attachment
List of Attached Documents:
// Content
0
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
746,785,181
b
Average of monthly cash balances.......................
1b
11,382,195
c
Fair market value of all other assets (see instructions)................
1c
97,378,310
d
Total (add lines 1a, b, and c).........................
1d
855,545,686
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
855,545,686
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
12,833,185
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
842,712,501
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
42,135,625
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
42,135,625
2a
Tax on investment income for 2024 from Part V, line 5 .......
2a
513,024
b
Income tax for 2024. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
513,024
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
41,622,601
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
41,622,601
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
41,622,601
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
39,845,246
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
39,845,246
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 41,622,601
2 Undistributed income, if any, as of the end of 2024:
a Enter amount for 2023 only....... 32,487,067
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$ 39,845,246
a Applied to 2023, but not more than line 2a 32,487,067
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..... 7,358,179
e Remaining amount distributed out of corpus 0
5 Excess distributions carryover applied to 2024. 0 0
(If an amount appears in column (d), the
same amount must be shown in column (a).)
6Enter the net total of each column as
indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 0
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		0
c Enter the amount of prior years’ undistributed
income for which a notice of deficiency has
been issued, or on which the section 4942(a)
tax has been previously assessed...... 		0
d Subtract line 6c from line 6b. Taxable amount
—see instructions ........... 		0
e Undistributed income for 2023. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		0
f Undistributed income for 2024. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2025 .......... 		34,264,422
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) ....... 		0
8 Excess distributions carryover from 2019 not
applied on line 5 or line 7 (see instructions) ... 		0
9 Excess distributions carryover to 2025.
Subtract lines 7 and 8 from line 6a ...... 		0
10 Analysis of line 9:
a Excess from 2020....  
b Excess from 2021....  
c Excess from 2022....  
d Excess from 2023....  
e Excess from 2024....  
Form 990-PF (2024)
Form 990-PF (2024)
Page 10
Part XIII
Private Operating Foundations (see instructions and Part VI-A, question 9)
1a If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2024, enter the date of the ruling ...... right arrow
 
b Check box to indicate whether the organization is a private operating foundation described in section or
2a Enter the lesser of the adjusted net
income from Part I or the minimum
investment return from Part IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2024 (b) 2023 (c) 2022 (d) 2021
         
b 85% (0.85) of line 2a .........          
c Qualifying distributions from Part XI,
line 4 for each year listed ..... 		         
d Amounts included in line 2c not used directly
for active conduct of exempt activities .......... 		         
e Qualifying distributions made directly
for active conduct of exempt activities.
Subtract line 2d from line 2c .... 		         
3 Complete 3a, b, or c for the
alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......          
(2) Value of assets qualifying
under section 4942(j)(3)(B)(i)		          
b “Endowment" alternative test— enter 2/3
of minimum investment return shown in
Part IX, line 6 for each year listed .. 		         
c “Support" alternative test—enter:
(1) Total support other than gross
investment income (interest,
dividends, rents, payments
on securities loans (section
512(a)(5)), or royalties) .... 		         
(2) Support from general public
and 5 or more exempt
organizations as provided in
section 4942(j)(3)(B)(iii).... 		         
(3) Largest amount of support
from an exempt organization		          
(4) Gross investment income          
Part XIV
Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)
1Information Regarding Foundation Managers:
aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
Check here right arrow if the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds. If the foundation makes gifts, grants, etc. to individuals or organizations under
other conditions, complete items 2a, b, c, and d. See instructions
aThe name, address, and telephone number or email address of the person to whom applications should be addressed:
bThe form in which applications should be submitted and information and materials they should include:
cAny submission deadlines:
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
Form 990-PF (2024)
Form 990-PF (2024)
Page 11
Part XIV
Supplementary Information (continued)
3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient If recipient is an individual,
show any relationship to
any foundation manager
or substantial contributor
 Foundation
status of
recipient 		Purpose of grant or
contribution 		Amount
Name and address (home or business)
aPaid during the year

ALFRED AND ADELE DAVIS ACADEMY

8105 ROBERTS DRIVE
ATLANTA,GA30350 		N/A PC GENERAL SUPPORT 5,000

ANTIOCH CEMETERY TRUST CORPORATION

PO BOX 252
OOLTEWAH,TN37363 		N/A PC CEMTERY MAINTENANCE 2,000

ATLANTA MINISTRY WITH INTERNATIONAL STUDENTS INC

607 PEACHTREE STREET NE
ATLANTA,GA30308 		N/A PC GENERAL SUPPORT 7,000

BLACK MOUNTAIN COLLEGE MUSEUM

56 BROADWAY
ASHEVILLE,NC28801 		N/A PC GENERAL SUPPORT 10,000

CANCER SUPPORT COMMUNITY ATLANTA

5775 PEACHTREE DUNWOODY RD BUILDING
C SUITE 225
ATLANTA,GA30342 		N/A PC GENERAL OPERATING FUND 10,000

CHILDREN'S HEALTHCARE OF ATLANTA

3395 NE EXPRESSWAY STE 100
ATLANTA,GA30341 		N/A PC ARTHUR M. BLANK HOSPITAL CAPITAL BUILDING FUND 5,037,589

CHRIST COVENANT

221 ARMOUR DR NE
ATLANTA,GA30324 		N/A PC GENERAL OPERATING FUNDS 10,000

CLARK ATLANTA UNIVERSITY

223 JAMES P BRAWLEY DR SW
ATLANTA,GA30314 		N/A PC GENERAL SUPPORT 250

COMMUNITY CENTER OF FINCA 6

934 VALENCIA AVE
ORLANDA,FL32804 		N/A PC GENERAL OPERATING FUNDS 4,800

COMPUTER MUSEUM OF AMERICA

22254 CRAGGY VIEW ST
CHATSWORTH,CA91311 		N/A PC GENERAL SUPPORT 1,000

DUNWOODY BAPTIST CHURCH

1445 MT VERNON RD
DUNWOODY,GA30338 		N/A PC GENERAL SUPPORT 352

EMORY UNIVERSITY

1762 CLIFTON RD SUITE 1400
ATLANTA,GA30322 		N/A PC ACADEMIC INTERNAL MEDICINE CENTER 28,996,414

FELLOWSHIP CHRISTIAN SCHOOL INC

10965 WOODSTOCK RD
ROSWELL,GA30075 		N/A PC GENERAL OPERATING FUNDS 500

GWIN OAKS ELEMENTARY SCHOOL PTA

400 GWIN OAKS DR
LAWRENCEVILLE,GA30044 		N/A PC GENERAL SUPPORT 500

HEY LADY INC

2605 SUNSHINE DR S
LAKELAND,FL33801 		N/A PC GENERAL SUPPORT 10,000

LANDER FOUNDATION

CO LANDER UNIV 320 STANLEY AVENUE
GREENWOOD,SC29649 		N/A PC GENERAL SUPPORT 250

LIFELINE ANIMAL PROJECT

PO BOX 15466
ATLANTA,GA30333 		N/A PC FULTON COUNTY ANIMAL SERVICES 500

MARIETTA SCHOOLS FOUNDATION

144 POLK STREET NW
MARIETTA,GA30064 		N/A PC GENERAL SUPPORT 1,000

PHILANTHROPY SOUTHEAST

100 PEACHTREE ST NW 2080
ATLANTA,GA30303 		N/A PC GENERAL SUPPORT 1,000

ROLLINS EMPLOYEE RELIEF FUND

2170 PIEDMONT ROAD NE
ATLANTA,GA30324 		N/A PC GENERAL OPERATING FUNDS 20,000

ROSWELL PRESBYTERIAN CHURCH

755 MIMOSA BLVD
ROSWELL,GA30075 		N/A PC GENERAL OPERATING FUND 5,000

ST JOSEPH CATHOLIC CHURCH MARIETTA INC

87 LACY STREET NW
MARIETTA,GA30060 		N/A PC GENERAL SUPPORT 800

STONEBRIDGE CHURCH INC

921 W 2ND ST
BOONE IA,IA50036 		N/A PC GENERAL SUPPORT 700

THE TEMPLE

1589 PEACHTREE ROAD NW
ATLANTA,GA30309 		N/A PC BREMAN EDUCATION CENTER FUND 1,775

UNITED NEGRO COLLEGE FUND

1805 7TH STREET NW
WASHINGTON,DC20001 		N/A PC GENERAL SUPPORT 250

UNITED WAY OF GREATER ATLANTA

40 COURTLAND STREET NE SUITE 300
ATLANTA,GA30303 		N/A PC ANNUAL CAMPAIGN 64,640

UNIVERSITY OF THE CUMBERLANDS

6178 COLLEGE STATION DR
WILLIAMSBURG,KY40769 		N/A PC RENOVATION OF LIBRARY 4,971,336

VIBHA INC

1030 E EL CAMINO REAL 424
SUNNYVALE,CA94087 		N/A PC GENERAL SUPPORT 510

YOUNG HARRIS COLLEGE

1 COLLEGE STREET PO BOX 275
YOUNG HARRIS,GA30582 		N/A PC GENERAL PROGRAMS 352,500
Total .................................right arrow 3a 39,515,666
bApproved for future payment

EMORY UNIVERSITY
1762 CLIFTON RD SUITE 1400
ATLANTA,GA30322 		N/A PC ACADEMIC INTERNAL MEDICINE (AIM) CENTER (PHASE 2) 25,000,000

EMORY UNIVERSITY
1762 CLIFTON RD SUITE 1400
ATLANTA,GA30322 		N/A PC CANDLER SCHOOL OF THEOLOGY - MASTERS OF DIVINITY 10,000,000

GRADY HEALTH FOUNDATION
191 PEACHTREE STREET NE 820
ATLANTA,GA30303 		N/A PC POWER OF GRADY CAPITAL CAMPAIGN 10,000,000
Total ................................. right arrow 3b 45,000,000
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 9,769,926  
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 ............ 		523000 168,843 18 32,551,303  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
aOTHER INVESTMENT INCOME 		    14 17  
bFEDERAL TAX REFUND     01 49,609  
cK-1 INCOME 523000 -37,637 14 2,373,784  
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 131,206 44,744,639 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
44,875,845
(See worksheet in line 13 instructions to verify calculations.)
Part XV-B
Relationship of Activities to the Accomplishment of Exempt Purposes
Line No.
DownArrow 		Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to
the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
instructions.)
Form 990-PF (2024)
Form 990-PF (2024)
Page 13
Part XVI
Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
1
Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
Yes
No
a
Transfers from the reporting foundation to a noncharitable exempt organization of:
(1) Cash...................................
1a(1)
 
No
(2) Other assets.................................
1a(2)
 
No
b
Other transactions:
(1) Sales of assets to a noncharitable exempt organization....................
1b(1)
 
No
(2) Purchases of assets from a noncharitable exempt organization..................
1b(2)
 
No
(3) Rental of facilities, equipment, or other assets.......................
1b(3)
 
No
(4) Reimbursement arrangements...........................
1b(4)
 
No
(5) Loans or loan guarantees.............................
1b(5)
 
No
(6) Performance of services or membership or fundraising solicitations................
1b(6)
 
No
c
Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
1c
 
No
d
If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
(a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
2a
Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
b
If "Yes," complete the following schedule.

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


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


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description

TY 2024 AccountingFeesSchedule
Name:
THE O WAYNE ROLLINS FOUNDATION
 
C/O RFA MANAGEMENT CO LLC
EIN:
58-6066677
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
TAX PREPARATION FEES 15,950 0   12,450

TY 2024 AllOthProgRltdInvestmentsSch
Name:
THE O WAYNE ROLLINS FOUNDATION
 
C/O RFA MANAGEMENT CO LLC
EIN:
58-6066677
Category Amount
N/A 0

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

TY 2024 GainLossSaleOtherAssetsSch
Name:
THE O WAYNE ROLLINS FOUNDATION
 
C/O RFA MANAGEMENT CO LLC
EIN:
58-6066677
Name Date Acquired How Acquired Date Sold Purchaser Name Gross Sales Price Basis Basis Method Sales Expenses Total (net) Accumulated Depreciation
CAPITAL GAIN FROM PASSTHROUGH   PURCHASED     168,843   COST 0 168,843  

TY 2024 InvestmentsCorpStockSchedule
Name:
THE O WAYNE ROLLINS FOUNDATION
 
C/O RFA MANAGEMENT CO LLC
EIN:
58-6066677
Name of Stock End of Year Book Value End of Year Fair Market Value
ENBRIDGE INC 2.5% 01/15/2025 SR LIEN S&P BBB+ /MOODY'S 103,104 107,891
GENERAL MOTORS FINL CO 4.0% 01/15/2025 SR LIEN S&P 222,222 228,904
AIR LEASE CORPORATION MTN 2.3% 02/01/2025 SR LIEN NEXT 312,428 329,188
GENERAL MOTORS FINANCIAL COMPA 2.9% 02/26/2025 SR 324,006 338,776
AMGEN INC. 5.25% 03/02/2025 SR LIEN S&P BBB+ /MOODY'S 209,199 209,115
ABBVIE INC 3.8% 03/15/2025 SER WI SR LIEN S&P A- 656,342 656,816
UBS GROUP AG 3.75% 03/26/2025 SR LIEN S&P A- /MOODY'S 408,495 414,756
BURLINGTON NORTHERN SANTA FE, 3.0% 04/01/2025 SR LIEN 109,446 109,561
L3HARRIS TECHNOLOGIES, INC. 3.832% 04/27/2025 SR LIEN 325,649 325,934
AMGEN INC. 3.125% 05/01/2025 SR LIEN NEXT CALL DT. 02 01 263,166 265,521
PHILIP MORRIS INTERNATIONAL IN 1.5% 05/01/2025 SR LIEN 356,928 358,116
BANCO SANTANDER SA 2.746% 05/28/2025 SR LIEN S&P A- 193,086 198,084
ERP OPERATING LIMITED PTN 3.375% 06/01/2025 SR LIEN 196,952 203,846
HP INC. 2.2% 06/17/2025 SR LIEN NEXT CALL DT. 05 17 25 S&P 125,420 128,389
BAXALTA INCORPORATED 4.0% 06/23/2025 SER WI SR LIEN 149,442 151,486
AMERICAN HONDA FINANCE MTN 1.2% 07/08/2025 USD SR 110,293 113,028
MITSUBISHI UFJ FIN GRP 1.412% 07/17/2025 USD SR LIEN 261,566 269,175
MORGAN STANLEY MTN 4.0% 07/23/2025 USD SR LIEN S&P 471,786 477,031
AMERICAN EXPRESS CO 3.95% 08/01/2025 USD SR LIEN NEXT 285,380 288,837
TRUIST FINANCIAL CORP MTN 1.2% 08/05/2025 USD SR LIEN 212,959 219,493
EVERSOURCE ENERGY 0.8% 08/15/2025 USD SER Q SR LIEN 478,956 488,280
BANCO SANTANDER SA 5.147% 08/18/2025 USD SR LIEN S&P 397,836 400,372
UBS AG LONDON 5.8% 09/11/2025 USD SR LIEN S&P A+ 229,213 229,703
WALT DISNEY COMPANY (THE) MTN 3.15% 09/17/2025 USD 638,246 647,486
BP CAPITAL MARKETS AMERICA INC 3.796% 09/21/2025 USD 422,698 424,079
BANK OF MONTREAL 5.92% 09/25/2025 USD SR LIEN S&P A- 120,806 120,133
AERCAP IRELAND CAPITAL DESIGNA 4.45% 10/01/2025 USD 372,814 379,115
CSX CORPORATION 3.35% 11/01/2025 USD SR LIEN NEXT CALL 142,354 144,655
GE CAPITAL INTERNATIONAL FUND 3.373% 11/15/2025 USD 650,351 650,245
TORONTO-DOMINION BANK (THE) MTN 0.75% 01/06/2026 301,689 303,983
BARCLAYS PLC 4.375% 01/12/2026 USD SR LIEN S&P BBB+ 201,950 205,042
ENERGY TRANSFER PARTNERS 4.75% 01/15/2026 USD SR 370,161 369,445
AERCAP IRELAND CAP/GLOBA 1.75% 01/30/2026 USD SR LIEN 157,793 158,701
IBM INTERNATIONAL CAPITAL PTE. 4.7% 02/05/2026 USD SR 435,411 435,309
NXP FUNDING LLC 5.35% 03/01/2026 USD SR LIEN NEXT CALL 432,207 433,693
REALTY INCOME CORP 0.75% 03/15/2026 USD SR LIEN NEXT 337,424 348,090
HP ENTERPRISE CO 1.75% 04/01/2026 USD SR LIEN NEXT CALL 178,365 179,137
HSBC HOLDINGS PLC HYBRID 06/04/2026 USD SR LIEN CPN 371,598 380,476
HP INC 1.45% 06/17/2026 USD SER WI SR LIEN NEXT CALL DT. 199,401 200,296
NXP B.V. 3.875% 06/18/2026 USD SR LIEN NEXT CALL DT. 04 18 128,296 128,211
CROWN CASTLE INTL CORP 1.05% 07/15/2026 USD SR LIEN 156,208 156,833
U.S. BANCORP HYBRID 10/21/2026 USD SR LIEN CPN 10/21/22 213,123 212,414
AMERICAN EXPRESS CO HYBRID 10/30/2026 USD SR LIEN CPN 356,829 356,358
STATE STREET CORPORATION HYBRID 11/04/2026 USD SR 254,427 254,019
U.S. TREASURY NOTE 1.125000% 01/15/2025 JJ ON THE RUN 1,066,097 1,102,741
U.S. TREASURY NOTE 2.000000% 02/15/2025 FA OFF THE RUN 2,231,025 2,286,465
U.S. TREASURY NOTE 1.750000% 03/15/2025 MS ON THE RUN 1,135,803 1,168,083
U.S. TREASURY BILL DUE 03/25/2025 OFF THE RUN 229,888 230,782
U.S. TREASURY NOTE 2.875000% 06/15/2025 JD ON THE RUN 655,215 665,953
U.S. TREASURY NOTE 3.000000% 07/15/2025 JJ ON THE RUN 1,891,029 1,918,545
U.S. TREASURY NOTE 5.000000% 08/31/2025 FA ON THE RUN 578,910 577,777
U.S. TREASURY NOTE 4.875000% 11/30/2025 MN ON THE 513,776 513,765
36187 SHS ISHARES CORE S P 500 ETF 11,554,512 21,302,563
465695 SHS MFC ISHARES CORE S&P MID-CAP ETF 5,323,046 29,017,455
94149 SHS MFC ISHARES TR RUSSELL 2000 ETF 5,124,911 20,803,163
173061 SHS MFC ISHARES TR RUSSELL 2000 GROWTH ETF 19,489,149 49,810,417
260960 SHS MFC ISHARES TR RUSSELL 2000 VALUE ETF 23,645,835 42,841,803
240391 SHS MFC ISHARES TR RUSSELL MID-CAP GROWTH ETF 9,438,388 30,469,559
167314 SHS MFC ISHARES TR RUSSELL MID-CAP VALUE ETF 10,284,859 21,640,393
150626 SHS MFC VANGUARD INDEX FUNDS S&P 500 ETF SHSNEW 30,767,433 81,158,795
66299 SHS ABBOTT LAB COM 2,593,080 7,499,080
32991 SHS ABBVIE INC COM USD0.01 1,984,680 5,862,501
13118 SHS ADVANCED MICRO DEVICES INC COM 1,023,434 1,584,523
47748 SHS AFFIRM HLDGS INC CL A CL A 479,891 2,907,852
2322 SHS ALBEMARLE CORP COM 201,103 200,818
60118 SHS ALPHABET INC CAPITAL STOCK USD0.001 CL A 6,145,094 11,380,337
36651 SHS AMAZON COM INC COM 3,504,716 8,040,863
23353 SHS AMERIPRISE FINL INC COM 2,131,120 12,433,838
84166 SHS APPLE INC COM STK 11,326,235 21,076,850
14101 SHS APPLOVIN CORP COM CL A COM CL A 227,978 4,566,327
15451 SHS BOEING CO COM 1,540,992 2,734,827
14450 SHS BROADCOM INC COM 1,233,513 3,350,088
50785 SHS CARRIER GLOBAL CORPORATION COM USD0.01 WI 944,529 3,478,011
20957 SHS CATERPILLAR INC COM 1,773,963 7,602,361
35453 SHS CHEVRON CORP COM 3,570,205 5,135,013
1702 SHS CHORD ENERGY CORPORATION COM USD0.01 198,143 198,998
46902 SHS CINTAS CORP COM 1,207,528 8,568,995
5166 SHS CITIGROUP INC COM NEW COM NEW 372,176 363,635
5451 SHS CITIZENS FINL GROUP INC COM 172,539 238,536
29297 SHS CIVITAS RES INC COM 1,466,625 1,343,853
2086 SHS CLOUDFLARE INC COM 122,349 224,620
10973 SHS CNX RESOURCES CORPORATION COM 169,049 402,380
6479 SHS COCA COLA CO COM 257,528 403,383
8214 SHS COINBASE GLOBAL INC COM CL A 298,291 2,039,536
20104 SHS COLUMBIA BKG SYS INC COM 495,234 543,009
108730 SHS COPART INC COM 1,413,040 6,240,015
179268 SHS CORNING INC COM 2,763,647 8,518,815
1524 SHS COSTAR GROUP INC COM 83,980 109,103
20624 SHS DANAHER CORP COM 920,336 4,739,808
2573 SHS DATADOG INC COM USD0.00001 CL A 171,999 367,656
12347 SHS DEERE & CO COM 1,067,106 5,251,426
1029 SHS DIAMONDBACK ENERGY INC COM 149,223 168,581
28342 SHS DOVER CORP COM USD1.00 1,450,645 5,316,959
8472 SHS ENTEGRIS INC COM 560,027 839,236
19356 SHS EQUIFAX INC COM 1,571,108 4,932,877
342 SHS FIRST CTZNS BANCSHARES INC CL A CL A 461,637 722,653
10239 SHS FORTIVE CORP COM MON STOCK 287,283 767,925
2215 SHS GITLAB INC CL A COM 98,639 124,815
4784 SHS HEICO CORP NEW CL A CL A 297,066 890,207
22520 SHS HEICO CORP NEW COM 1,688,439 5,353,905
7476 SHS HF SINCLAIR CORPORATION COM USD0.01 299,142 262,034
20871 SHS HOME DEPOT INC COM 2,055,340 8,118,610
15787 SHS ILL TOOL WKS INC COM 1,707,705 4,026,632
9982 SHS JOHNSON & JOHNSON COM USD1 845,629 1,443,597
24536 SHS LOWES COS INC COM 1,436,765 6,055,485
20419 SHS MASTERCARD INCORPORATED COM USD0.0001 CLASS A 1,358,007 10,752,033
9275 SHS MCKESSON CORP 1,465,910 5,292,500
19791 SHS META PLATFORMS INC COM USD0.000006 CL 'A' 3,396,641 11,587,828
2913 SHS MICRON TECH INC COM 167,351 245,493
45951 SHS MICROSOFT CORP COM 11,026,966 19,368,347
2107 SHS MICROSTRATEGY INC CL A NEW CL A NEW 297,847 610,229
567 SHS MONGODB INC CL A CL A 128,265 132,003
20336 SHS MURPHY OIL CORP COM 613,419 615,367
9864 SHS NCINO INC NEW COM 253,606 331,233
2728 SHS NETFLIX INC COM STK 878,755 2,431,521
18583 SHS NEW FORTRESS INC CL A SHS REPSTG LTD LIABILITY 211,649 280,975
40664 SHS NOV INC COM 675,550 593,694
190930 SHS NVIDIA CORP COM 4,385,581 25,639,990
637 SHS OTIS WORLDWIDE CORP COM USD0.01 WI 30,195 58,993
29239 SHS OVINTIV INC COM USD0.01 1,000,497 1,184,180
18421 SHS PALANTIR TECHNOLOGIES INC CL A CL A 217,506 1,393,180
18039 SHS PARAMOUNT GLOBAL OM USD0.001 CL B 175,155 189,590
58211 SHS PAYPAL HLDGS INC COM 2,020,809 4,968,309
36444 SHS PEPSICO INC COM 3,457,888 5,591,056
50130 SHS PROCTER & GAMBLE COM NPV 3,973,889 8,404,295
16572 SHS ROKU INC COM CL A COM CL A 759,904 1,231,962
32685 SHS RTX CORPORATION COMSTK 1,690,920 3,782,308
1659 SHS SALESFORCE INC COM USD0.001 331,778 555,317
26993 SHS T ROWE PRICE GROUP INC 1,818,387 3,052,638
45859 SHS TE CONNECTIVITY PLC COM USD0.01 2,709,190 6,556,461
7511 SHS TECHNIPFMC PLC COM USD1 136,831 217,368
16585 SHS TELEDYNE TECHNOLOGIES INC COM 1,470,537 7,697,596
15027 SHS TESLA INC COM USD0.001 2,941,536 6,068,504
41196 SHS THE COOPER COMPANIES, INC. 1,335,482 3,787,148
10629 SHS THERMO FISHER SCIENTIFIC INC COM USD1 1,386,535 5,533,670
91105 SHS TRACTOR SUPPLY CO COM 1,110,981 4,834,031
20599 SHS TWILIO INC CL A CL A 985,977 2,226,340
2287 SHS UGI CORP NEW COM 63,658 65,420
32295 SHS UNION PAC CORP COM 2,629,214 7,364,552
16758 SHS UNITEDHEALTH GROUP INC COM 2,219,594 8,477,201
11796 SHS UPSTART HLDGS INC COM 180,824 726,280
38027 SHS VAL NATL BANCORP COM 349,114 348,708
7813 SHS VERALTO CORP COM 136,861 796,613
6304 SHS VISTRA CORP COM USD0.01 541,048 869,132
SHS VORNADO RLTY TR COM 226,604 642,918
SHS WEATHERFORD INTL LTD COMMON STOCK 245,172 210,091
SHS WESTERN ALLIANCE BANCORPORATION COM 180,554 255,549
3796 SHS UCB NPV 730,219 755,492
73689 SHS NU HOLDINGS LTD 290,850 763,418
22308 SHS SHOPIFY INC CL A SUB VTG SHS SHOPIFY INC 1,412,100 2,372,010
50100 SHS MEITUAN USD0.00001 B CLASS 1,028,176 978,401
59400 SHS TENCENT HLDGS LTD HKD0.00002 2,829,369 3,188,718
22979 SHS NOVO NORDISK A/S SER'B'DKK0.1 1,190,252 1,991,709
11423 SHS ADIDAS AG 2,451,781 2,800,993
206000 SHS TECHTRONIC INDUSTR NPV 1,153,510 2,718,220
11700 SHS HOYA CORP NPV 979,811 1,475,156
4900 SHS KEYENCE CORP NPV 1,476,418 2,015,061
6499 SHS ADR ARGENX SE SPONSORED ADS 2,755,775 3,996,885
11845 SHS ADR SEA LTD ADR 962,016 1,256,755
5334 SHS LONZA GROUP AG CHF1 (REGD) 2,052,103 3,153,608
22730 SHS ADR TAIWAN SEMICONDUCTOR MANUFACTURING ADS REP 5 TWD10 2,426,477 4,500,002
12996 SHS ASTRAZENECA ORD USD0.25 907,723 1,703,792
120165 SHS BAE SYSTEMS ORD GBP0.025 2,038,850 1,728,431
25633 SHS LONDON STOCK EXCHANGE GROUP ORD GBP0.06918604 2,205,051 3,622,798
37578 SHS RELX PLC 1,691,071 1,707,905
46236 SHS THE SAGE GROUP PLC GBP0.01051948 770,649 737,143
27291 SHS UNILEVER PLC ORD GBP0.031111 1,682,963 1,554,472
8921 SHS ADR ARM HLDGS PLC SPONSORED ADS NEW 998,347 1,100,495
30049 SHS ADVANCED MICRO DEVICES INC COM 1,241,434 3,629,619
10752 SHS ALPHABET INC CAPITAL STOCK USD0.001 CL A 144,118 2,035,354
14000 SHS AMAZON COM INC COM 1,667,115 3,071,460
11666 SHS APPLE INC COM STK 2,625,287 2,921,400
14440 SHS ARISTA NETWORKS INC COM NEW 183,882 1,596,053
6177 SHS ATLASSIAN CORP CL A 601,629 1,503,358
55594 SHS BOSTON SCIENTIFIC CORP COM 1,528,135 4,965,656
12059 SHS CARRIER GLOBAL CORPORATION COM USD0.01 WI 904,993 825,861
13281 SHS CBRE GROUP INC CL A CL A 1,777,690 1,743,662
10075 SHS DANAHER CORP COM 1,635,734 2,315,437
5545 SHS EATON CORP PLC COM USD0.50 1,363,104 1,840,219
6335 SHS ECOLAB INC COM STK USD1 1,367,967 1,488,535
2657 SHS GE VERNOVA LLC COM 640,734 874,631
4596 SHS LINDE PLC 1,575,476 1,924,207
10508 SHS MARVELL TECHNOLOGY INC COM 1,213,957 1,160,609
5706 SHS NETFLIX INC COM STK 1,906,640 5,085,872
9230 SHS NIKE INC CL B 805,335 702,125
18817 SHS ON SEMICONDUCTOR CORP COM 1,086,282 1,186,412
16653 SHS ORACLE CORP COM 2,694,239 2,775,056
10493 SHS PAYPAL HLDGS INC COM 910,154 895,578
6239 SHS QUANTA SVCS INC COM 1,134,136 1,971,836
3137 SHS S&P GLOBAL INC COM 820,345 1,562,320
3295 SHS VERTEX PHARMACEUTICALS INC COM 1,165,571 1,326,897
6673 SHS WEST PHARMACEUTICAL SVCS INC COM 2,295,094 2,185,808
12359 SHS XYLEM INC COM 1,457,423 1,433,891
ACCRUED INVESTMENT INCOME 0 409,789

TY 2024 InvestmentsOtherSchedule2
Name:
THE O WAYNE ROLLINS FOUNDATION
 
C/O RFA MANAGEMENT CO LLC
EIN:
58-6066677
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
PARTNERSHIPS AT COST 99,338,729 128,156,057

TY 2024 OtherAssetsSchedule
Name:
THE O WAYNE ROLLINS FOUNDATION
 
C/O RFA MANAGEMENT CO LLC
EIN:
58-6066677
Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
MINERAL RIGHTS 1,943 1,943 34,000
TAX REFUND RECEIVABLE 27,724 27,724 27,724


TY 2024 OtherDecreasesSchedule
Name:
THE O WAYNE ROLLINS FOUNDATION
 
C/O RFA MANAGEMENT CO LLC
EIN:
58-6066677
Description Amount
UNREALIZED LOSS ON CONTRIBUTED SHARES 247,585


TY 2024 OtherExpensesSchedule
Name:
THE O WAYNE ROLLINS FOUNDATION
 
C/O RFA MANAGEMENT CO LLC
EIN:
58-6066677
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
SUBSCRIPTIONS 57,333 0   57,333
EXPENSES FROM PASSTHROUGH ENTITIES 3,589,682 3,589,512   0
LICENSES & FEES 1,807 0   1,807
CONFERENCES & SEMINARS 12,075 0   12,075
CONTINUING EDUCATION 1,920 0   1,920
TRAVEL 5,019 0   5,019
MEALS & ENTERTAINMENT 531 0   531
MISCELLANEOUS 50 0   50
BANK CHARGES 16,832 16,832   0
OFFICE EXPENSE 30 0   30
INSURANCE 201 201   0


TY 2024 OtherIncomeSchedule2
Name:
THE O WAYNE ROLLINS FOUNDATION
 
C/O RFA MANAGEMENT CO LLC
EIN:
58-6066677
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
OTHER INVESTMENT INCOME 17 17 17
FEDERAL TAX REFUND 49,609   49,609
K-1 INCOME 2,336,147 2,373,784 2,336,147


TY 2024 OtherProfessionalFeesSchedule
Name:
THE O WAYNE ROLLINS FOUNDATION
 
C/O RFA MANAGEMENT CO LLC
EIN:
58-6066677
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INVESTMENT MANAGEMENT FEES 4,094,282 4,094,282   0
GENERAL GOVERNANCE AND COUNSEL 9,631 0   9,631


TY 2024 TaxesSchedule
Name:
THE O WAYNE ROLLINS FOUNDATION
 
C/O RFA MANAGEMENT CO LLC
EIN:
58-6066677
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FEDERAL EXCISE TAX 185,000 0   0
STATE UBI TAX 7,091 0   0
FOREIGN TAX 35,201 35,201   0
PAYROLL TAXES 15,546 0   15,546
REAL PROPERTY TAX 688 0   688
INVESTMENT TAX 44,931 44,931   0
STATE SOURCED TAX WITHHOLDING 0 5,253   0