TY 2024 Form 990PF

- TIN:

Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation

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

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

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

OMB No. 1545-0047

2024

Open to Public Inspection

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

Name of foundation
A V REOPELL TRUST UW

Number and street (or P.O. box number if mail is not delivered to street address)PO BOX 653067
Room/suite

City or town, state or province, country, and ZIP or foreign postal code
DALLAS, TX752653067

A Employer identification number

04-6164232

B Telephone number (see instructions)

(888) 866-3275

C If exemption application is pending, check here right arrow

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

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

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

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

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

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

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

$11,290,741J Accounting method: Cash Accrual
Other (specify)
(Part I, column (d) must be on cash basis.)

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


1	Contributions, gifts, grants, etc., received (attach schedule)
2	Check .............
3	Interest on savings and temporary cash investments
4	Dividends and interest from securities...	250,331		249,270
5a	Gross rents............
b	Net rental income or (loss)
6a	Net gain or (loss) from sale of assets not on line 10		66,452
b	Gross sales price for all assets on line 6a 91,620
7	Capital gain net income (from Part IV, line 2)...			66,452
8	Net short-term capital gain.........				0
9	Income modifications...........
10a	Gross sales less returns and allowances
b	Less: Cost of goods sold....
c	Gross profit or (loss) (attach schedule).....
11	Other income (attach schedule).......	List of Attached Documents: // Content	348	348
12	Total. Add lines 1 through 11........	317,131		316,070
13	Compensation of officers, directors, trustees, etc.	135,242		81,145		54,097
14	Other employee salaries and wages......			0	0	0
15	Pension plans, employee benefits.......			0	0
16a	Legal fees (attach schedule).........	List of Attached Documents: // Content	15,039	0	0	15,039
b	Accounting fees (attach schedule).......	List of Attached Documents: // Content	1,250	750	0	500
c	Other professional fees (attach schedule)....	List of Attached Documents: // Content	77	77		0
17	Interest...............					0
18	Taxes (attach schedule) (see instructions)...	List of Attached Documents: // Content	10,478	4,894		0
19	Depreciation (attach schedule) and depletion...		0	0
20	Occupancy..............
21	Travel, conferences, and meetings.......			0	0
22	Printing and publications..........			0	0
23	Other expenses (attach schedule).......	List of Attached Documents: // Content	70			70
24	Total operating and administrative expenses.
	Add lines 13 through 23..........	162,156		86,866	0	69,706
25	Contributions, gifts, grants paid.......	525,850				525,850
26	Total expenses and disbursements. Add lines 24 and 25	688,006		86,866	0	595,556
27	Subtract line 26 from line 12:
a	Excess of revenue over expenses and disbursements	-370,875
b	Net investment income (if negative, enter -0-)			229,204
c	Adjusted net income (if negative, enter -0-)...				0

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 11289X Form 990-PF (2024)

Form 990-PF (2024)

Page 2

Part II		Balance Sheets	Beginning of year	End of year
Part II		Balance Sheets	(a) Book Value	(b) Book Value	(c) Fair Market Value
	1	Cash—non-interest-bearing.............
	2	Savings and temporary cash investments.........	696,294	283,212	283,212
	3	Accounts receivable
		Less: allowance for doubtful accounts		0	0
	4	Pledges receivable
		Less: allowance for doubtful accounts
	5	Grants receivable.................
	6	Receivables due from officers, directors, trustees, and other
		disqualified persons (attach schedule) (see instructions).....
	7	Other notes and loans receivable (attach schedule)
		Less: allowance for doubtful accounts 0
	8	Inventories for sale or use..............
	9	Prepaid expenses and deferred charges..........
	10a	Investments—U.S. and state government obligations (attach schedule)		List of Attached Documents: // Content 1,195,214	1,205,956
	b	Investments—corporate stock (attach schedule).......	5,704,089	List of Attached Documents: // Content 4,555,171	9,801,573
	c	Investments—corporate bonds (attach schedule).......
	11	Investments—land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	12	Investments—mortgage loans.............
	13	Investments—other (attach schedule)..........			0
	14	Land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	15	Other assets (describe )
	16	Total assets (to be completed by all filers—see the
		instructions. Also, see page 1, item I)	6,400,383	6,033,597	11,290,741
	17	Accounts payable and accrued expenses..........
	18	Grants payable.................
	19	Deferred revenue.................
	20	Loans from officers, directors, trustees, and other disqualified persons
	21	Mortgages and other notes payable (attach schedule)......
	22	Other liabilities (describe )
	23	Total liabilities (add lines 17 through 22).........		0
		Foundations that follow FASB ASC 958, check here
		and complete lines 24, 25, 29 and 30.
	24	Net assets without donor restrictions...........
	25	Net assets with donor restrictions............
		Foundations that do not follow FASB ASC 958, check here
		and complete lines 26 through 30.
	26	Capital stock, trust principal, or current funds........	6,400,383	6,033,597
	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).....	6,400,383	6,033,597
	30	Total liabilities and net assets/fund balances (see instructions).	6,400,383	6,033,597

Part III

Analysis of Changes in Net Assets or Fund Balances

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

6,400,383

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

-370,875

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

List of Attached Documents:

// Content

5,253

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

6,034,761

Decreases not included in line 2 (itemize) right arrow

List of Attached Documents:

// Content

1,164

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

6,033,597

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	100. TESLA INC		2023-10-13	2024-06-06
b	CAPITAL GAIN DIVIDENDS	P
c
d
e

(e) Gross sales price		(g) Cost or other basis plus expense of sale	(h) Gain or (loss) (e) plus (f) minus (g)
a	17,450	25,168	-7,718
b			74,170
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			-7,718
b
c
d
e

2	Capital gain net income or (net capital loss)	If gain, also enter in Part I, line 7 If (loss), enter -0- in Part I, line 7	2	66,452
3	Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
	If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0- in Part I, line 8 ...................		3

Part V

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

1a	Exempt operating foundations described in section 4940(d)(2), check here and enter “N/A" on line 1.
	Date of ruling or determination letter: (attach copy of letter if necessary–see instructions)	1	3,186
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	3,186
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	3,186
6	Credits/Payments:

a	2024 estimated tax payments and 2023 overpayment credited to 2024	6a	4,208
b	Exempt foreign organizations—tax withheld at source......	6b	0
c	Tax paid with application for extension of time to file (Form 8868)...	6c	0
d	Backup withholding erroneously withheld ..........	6d

7	Total credits and payments. Add lines 6a through 6d..............		7	4,208
8	Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached.		8	0
9	Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......		9
10	Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...		10	1,022
11	Enter the amount of line 10 to be: Credited to 2025 estimated tax1,022	Refunded	11	0

Form 990-PF (2024)

Page 4

Part VI-A

Statements Regarding Activities

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

Yes

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

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

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

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

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

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

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

(1) On the foundation. right arrow

$ (2) On foundation managers. right arrow

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

on foundation managers. right arrow

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

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

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

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

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

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

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

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

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

By language in the governing instrument, or

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

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

Yes

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

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

Yes

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

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

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

Yes

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

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

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

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

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

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

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

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

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

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

Yes

Website address right arrow

The books are in care of right arrow

BANK OF AMERICA NA Telephone no. right arrow

(888) 866-3275

Located at right arrow

PO BOX 653067DALLASTX ZIP+4 right arrow

752653067

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

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

16 At any time during calendar year 2024, did the foundation have an interest in or a signature or other authority over YesNo

a bank, securities, or other financial account in a foreign country? .................

16 No

See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country right arrow

Form 990-PF (2024)

Page 5

Part VI-B

Statements Regarding Activities for Which Form 4720 May Be Required

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

Yes

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

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

1a(1)

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

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

1a(2)

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

1a(3)

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

1a(4)

Yes

(5) Transfer any income or assets to a disqualified person (or make any of either available

for the benefit or use of a disqualified person)? ......................

1a(5)

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

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

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

1a(6)

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

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

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

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

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

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

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

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

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

If "Yes," list the years right arrow

20, 20, 20, 20

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

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

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

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

20, 20, 20, 20

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

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

If "Yes," did it have excess business holdings in 2024 as a result of (1) any purchase by the foundation

or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved

by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)

the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine

if the foundation had excess business holdings in 2024.) .....................

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

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

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

Form 990-PF (2024)

Page 6

Part VI-B

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

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

Yes

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

5a(1)

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

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

5a(2)

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

5a(3)

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

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

5a(4)

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

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

5a(5)

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Part VII

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

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

(a) Name and address	(b) Title, and average hours per week devoted to position	(c) Compensation (If not paid, enter -0-)
BANK OF AMERICA List of Attached Documents: // Content	CO-TRUSTEE 1	67,386
101 E RIVER DR EAST HARTFORD,CT06108	CO-TRUSTEE 1	67,386
MARY E BOLAND List of Attached Documents: // Content	CO-TRUSTEE 20	44,317
87 RIDGEWAY CIR SPRINGFIELD,MA01118	CO-TRUSTEE 20	44,317
KATHLEEN STEVENS List of Attached Documents: // Content	CO-TRUSTEE 20	23,539
6 BENTON ST WELLESLEY,MA02482	CO-TRUSTEE 20	23,539

2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."


(a) Name and address of each employee paid more than $50,000	(b) Title, and average hours per week devoted to position	(c) Compensation	(d) Contributions to employee benefit plans and deferred compensation	(e) Expense account, other allowances
NONE









Total number of other employees paid over $50,000...................				0

Form 990-PF (2024)

Page 7

Part VII

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

3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000	(b) Type of service	(c) Compensation
NONE

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

Part VIII-A

Summary of Direct Charitable Activities

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


2


3


4

Part VIII-B

Summary of Program-Related Investments (see instructions)

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


2


All other program-related investments. See instructions.
3

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

Form 990-PF (2024)

Page 8

Part IX

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

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

purposes:

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

10,599,002

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

452,112

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

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

11,051,114

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

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

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

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

11,051,114

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

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

165,767

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

10,885,347

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

544,267

Part X

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

and do not complete this part.)

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

544,267

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

3,186

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

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

3,186

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

541,081

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

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

541,081

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

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

541,081

Part XI

Qualifying Distributions (see instructions)

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

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

595,556

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

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

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

Amounts set aside for specific charitable projects that satisfy the:

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

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

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

595,556

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					541,081
2 Undistributed income, if any, as of the end of 2024:
a Enter amount for 2023 only.......				100,374
b Total for prior years:20 , 20, 20			0
3 Excess distributions carryover, if any, to 2024:
a From 2019......	0
b From 2020......	0
c From 2021......	0
d From 2022......	0
e From 2023......	0
f Total of lines 3a through e ........		0
4Qualifying distributions for 2024 from Part
XI, line 4: $ 595,556
a Applied to 2023, but not more than line 2a				100,374
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.....					495,182
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 ..........					45,899
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....	0
b Excess from 2021....	0
c Excess from 2022....	0
d Excess from 2023....	0
e Excess from 2024....	0

Form 990-PF (2024)

Page 10

Part XIII

Private Operating Foundations (see instructions and Part VI-A, question 9)

1a If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2024, enter the date of the ruling ...... right arrow

b Check box to indicate whether the organization is a private operating foundation described in section 4942(j)(3) or4942(j)(5)

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

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

Part XIV

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

1Information Regarding Foundation Managers:

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

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

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

Check here right arrow

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

aThe name, address, and telephone number or 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)

Page 11

Part XIV

Supplementary Information (continued)

3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient	If recipient is an individual, show any relationship to any foundation manager or substantial contributor	Foundation status of recipient	Purpose of grant or contribution	Amount
Name and address (home or business)		Foundation status of recipient	Purpose of grant or contribution	Amount
aPaid during the year
CHRIST CHURCH CATHEDRAL 35 CHESTNUT STREET SPRINGFIELD,MA011031705	N/A	PC	UNRESTRICTED GENERAL	23,327
SOUTH CONGREGATIONAL CHURCH 45 MAPLE STREET SPRINGFIELD,MA011051874	N/A	PC	UNRESTRICTED GENERAL	23,327
COUNCIL CHURCHES OF GREATER SPRINGFIELD 39 OAKLAND STREET SPRINGFIELD,MA011010000	N/A	PC	UNRESTRICTED GENERAL	23,327
UNITED WAY OF PIONEER VALLEY 1441 MAIN STREET STE 147 SPRINGFIELD,MA011031447	N/A	PC	UNRESTRICTED GENERAL	23,327
AMERICAN HEART ASSOCIATION PO BOX 22249 ST PETERSBURG,FL337422249	N/A	PC	UNRESTRICTED GENERAL	23,327
ST JOHN'S CONGREGATIONAL CHURCH 45 HANCOCK STREET SPRINGFIELD,MA01109	N/A	PC	UNRESTRICTED GENERAL	82,635
ROMAN CATHOLIC DIOCESE OF SPRINGFIELD PO BOX 1730 SPRINGFIELD,MA011021730	N/A	PC	UNRESTRICTED GENERAL	279,926
AMERICAN CANCER SOCIETY INC PO BOX 720366 OKLAHOMA CITY,OK731720366	N/A	PC	UNRESTRICTED GENERAL	23,327
AMERICAN NATIONAL RED CROSS 431 18TH STREET NW WASHINGTON,DC200065310	N/A	PC	UNRESTRICTED GENERAL	23,327
Total ................................. 3a				525,850

bApproved for future payment

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

Form 990-PF (2024)

Page 12

Part XV-A

Analysis of Income-Producing Activities

Enter gross amounts unless otherwise indicated.	Unrelated business income		Excluded by section 512, 513, or 514		(e) Related or exempt function income (See instructions.)
1Program service revenue:	(a) Business code	(b) Amount	(c) Exclusion code	(d) Amount	(e) Related or exempt function income (See instructions.)
a
b
c
d
e
f
gFees and contracts from government agencies
2 Membership dues and assessments ....
3 Interest on savings and temporary cash investments ...........
4 Dividends and interest from securities ....			14	250,331
5 Net rental income or (loss) from real estate:
aDebt-financed property......
bNot debt-financed property.....
6 Net rental income or (loss) from personal property
7 Other investment income .....
8 Gain or (loss) from sales of assets other than inventory ............			18	66,452
9 Net income or (loss) from special events:
10 Gross profit or (loss) from sales of inventory
11 Other revenue: aOTHER INCOME			1	348
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) ..				317,131

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

317,131

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

Part XV-B

Relationship of Activities to the Accomplishment of Exempt Purposes

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

Form 990-PF (2024)

Page 13

Part XVI

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

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

Yes

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

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

1a(1)

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

1a(2)

Other transactions:

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

1b(1)

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

1b(2)

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

1b(3)

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

1b(4)

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

1b(5)

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

1b(6)

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

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

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

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

If "Yes," complete the following schedule.

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

Sign Here

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

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

Form 990-PF (2024)

Additional Data

Software ID:
Software Version:

Form 990PF - Special Condition Description:

Special Condition Description

- TIN:

TY 2024 AccountingFeesSchedule

Name:

A V REOPELL TRUST UW

EIN:

04-6164232

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
TAX PREPARATION FEE - BOA	1,250	750		500

- TIN:

TY 2024 CompensationExplanation

Name:

A V REOPELL TRUST UW

EIN:

04-6164232

Person Name	Explanation
BANK OF AMERICA	SEE ATTACHED

- TIN:

TY 2024 GeneralExplanationAttachment

Name:

A V REOPELL TRUST UW

EIN:

04-6164232

Identifier	Return Reference	Explanation
FEDERAL FOOTNOTE	PART VIII LIST OF OFFICERS AND DIRECTORS	THE COMPENSATION SHOWN ON THE RETURN THAT IS PAID TO BANK OF AMERICA, N.A. AS CORPORATE TRUSTEE IS NOT CALCULATED BASED UPON AN HOURLY RATE FOR THE TIME SPENT BY THE TRUSTEE; RATHER, BANK OF AMERICA'S COMPENSATION AS CORPORATE TRUSTEE IS CALCULATED USING A MARKET VALUE FEE SCHEDULE. THE TRUST OFFICER'S TIME SPENT PERFORMING ADMINISTRATIVE RESPONSIBILITIES FOR THIS FOUNDATION AVERAGES ONE HOUR PER WEEK. IN ADDITION, TIME IS SPENT BY OTHER STAFF MEMBERS FOR RECORDKEEPING, INVESTMENT MANAGEMENT, INCOME COLLECTION, RENDERING STATEMENTS AND ACCOUNTINGS, REGULATORY REPORTING, REGULATORY COMPLIANCE, AND TAX SERVICES.

- TIN:

TY 2024 InvestmentsCorpStockSchedule

Name:

A V REOPELL TRUST UW

EIN:

04-6164232

Name of Stock	End of Year Book Value	End of Year Fair Market Value
SEE ATTACHED
464287655 ISHARES TR RUSSELL 2	311,921	484,344
46432F842 ISHARES TR CORE MSCI	327,338	425,053
46434G103 ISHARES INC CORE MSC	162,935	229,768
922908629 VANGUARD MID-CAP ETF	342,679	728,735
922908553 VANGUARD REAL ESTATE	85,060	114,468
166764100 CHEVRON CORP	35,702	60,833
20825C104 CONOCOPHILLIPS	22,556	57,519
26875P101 EOG RESOURCES INC	31,261	43,516
30231G102 EXXON MOBIL CORP	16,145	29,044
G54950103 LINDE PLC NEW	25,336	64,894
009158106 AIR PRODUCTS&CHEM	25,240	62,359
G29183103 EATON CORP PLC	26,586	53,099
244199105 DEERE CO	33,803	108,044
31428X106 FEDEX CORP DELAWARE	32,780	66,113
438516106 HONEYWELL INTL INC D	19,267	86,968
539830109 LOCKHEED MARTIN CORP	36,963	89,899
75513E101 RTX CORP CORP	14,425	30,087
907818108 UNION PACIFIC CORP	37,854	87,795
023135106 AMAZON COM INC COM	17,554	258,880
09857L108 BOOKING HLDGS INC US	44,645	74,526
437076102 HOME DEPOT INC	36,980	147,816
502441306 LVMH MOET HENNESSY	26,869	20,910
654106103 NIKE INC CL B	20,983	29,890
855244109 STARBUCKS CORP	17,430	45,169
872540109 TJX COS INC NEW	29,400	94,836
22160K105 COSTCO WHOLESALE CRP	13,487	107,204
518439104 LAUDER ESTEE COS INC	18,337	17,620
609207105 MONDELEZ INTERNATION	24,033	47,485
713448108 PEPSICO INC	25,188	62,345
742718109 PROCTER & GAMBLE CO	35,634	76,281
87612E106 TARGET CORP C	22,258	50,693
G5960L103 MEDTRONIC PLC SHS	41,529	45,132
002824100 ABBOTT LABS	26,960	70,694
00287Y109 ABBVIE INC SHS	22,314	61,307
031162100 AMGEN INC COM	22,194	48,218
036752103 ELEVANCE HEALTH INC	43,044	40,579
235851102 DANAHER CORP DEL	21,829	76,899
478160104 JOHNSON AND JOHNSON	32,100	73,033
717081103 PFIZER INC	24,859	22,020
771195104 ROCHE HLDG LTD SPN	31,517	32,613
883556102 THERMO FISHER SCIENT	14,314	44,220
084670702 BERKSHIRE HATHAWAYIN	25,579	90,656
09290D101 BLACKROCK INC REG SH	38,089	172,218
38141G104 GOLDMAN SACHS GROUP	35,179	80,167
45866F104 INTERCONTINENTAL EXC	34,582	105,797
46625H100 JPMORGAN CHASE & CO	46,235	194,165
48251W104 KKR & CO INC C	21,412	62,862
693475105 PNC FINCL SERVICES G	28,367	60,748
92826C839 VISA INC CL A SHRS	25,657	205,426
G1151C101 ACCENTURE PLC SHS	46,332	52,769
G87052109 TE CONNECTIVITY PLC	32,096	80,063
N07059210 ASML HLDG NV NY REG	51,719	58,912
00724F101 ADOBE INC SHS	98,959	84,489
037833100 APPLE INC	11,613	419,454
11135F101 BROADCOM INC	33,434	255,024
17275R102 CISCO SYSTEMS INC	40,747	88,504
459200101 INTL BUSINESS MACHIN	23,152	73,643
573874104 MARVELL TECH INC	48,655	100,510
594918104 MICROSOFT CORP	42,625	339,308
67066G104 NVIDIA	45,964	201,435
697435105 PALO ALTO NETWORKS I	32,690	158,305
79466L302 SALESFORCE INC	49,685	78,568
882508104 TEXAS INSTRUMENTS	26,314	112,506
02079K107 ALPHABET INC SHS	33,694	171,396
02079K305 ALPHABET INC SHS	34,051	170,370
20030N101 COMCAST CORP NEW CL	30,088	41,283
254687106 DISNEY (WALT) CO COM	31,049	44,540
30303M102 META PLATFORMS INC C	26,468	178,581
030420103 AMERICAN WTR WKS CO	21,323	46,061
30161N101 EXELON CORPORATION	18,180	33,876
816851109 SEMPRA	27,448	45,614
962166104 WEYERHAEUSER CO	26,512	30,261
207019704 CONESTOGA SMALL CAP	134,503	173,025
47103D405 JANUS HENDERSON ENTE	170,469	264,297
47803W703 JOHN HANCOCK DISCIPL	259,594	337,525
904504479 JP MORGAN UNDISC MGR	60,515	106,531
94988A668 ALLSPRING SPECIAL SM	83,781	105,680
64128K868 NEUBERGER BERMAN HIG	179,393	160,691
19766M824 COLUMBIA EMERGING MA	164,866	212,289
412295107 HARDING LOEVNER INTL	115,930	136,739
552981383 MFS INTERNATIONAL NE	96,913	96,377

- TIN:

TY 2024 InvestmentsGovtObligationsSch

Name:

A V REOPELL TRUST UW

EIN:

04-6164232

US Government Securities - End of Year Book Value:

1,195,214

US Government Securities - End of Year Fair Market Value:

1,205,956

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

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

- TIN:

TY 2024 LegalFeesSchedule

Name:

A V REOPELL TRUST UW

EIN:

04-6164232

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
LEGAL FEES - INCOME (ALLOCABLE	1,500			1,500
LEGAL FEES - CHARITABLE	13,539			13,539

- TIN:

TY 2024 OtherDecreasesSchedule

Name:

A V REOPELL TRUST UW

EIN:

04-6164232

Description	Amount
ADJUSTMENT TO CARRYING VALUE	1,148
TRANSACTION ADJ	16

- TIN:

TY 2024 OtherExpensesSchedule

Name:

A V REOPELL TRUST UW

EIN:

04-6164232

Description	Revenue and Expenses per Books	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
STATE FILING FEE	70	0		70

- TIN:

TY 2024 OtherIncomeSchedule2

Name:

A V REOPELL TRUST UW

EIN:

04-6164232

Description	Revenue And Expenses Per Books	Net Investment Income	Adjusted Net Income
OTHER INCOME	348	348

- TIN:

TY 2024 OtherIncreasesSchedule

Name:

A V REOPELL TRUST UW

EIN:

04-6164232

Description	Amount
TYE INC ADJ	5,247
ROUNDING	6

- TIN:

TY 2024 OtherProfessionalFeesSchedule

Name:

A V REOPELL TRUST UW

EIN:

04-6164232

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
INVESTMENT ADVISORY FEES	77	77

- TIN:

TY 2024 TaxesSchedule

Name:

A V REOPELL TRUST UW

EIN:

04-6164232

Category	Amount	Net Investment Income
FOREIGN TAXES	321	321
EXCISE TAX - PRIOR YEAR	1,376	0
EXCISE TAX ESTIMATES	4,208	0
FOREIGN TAXES ON QUALIFIED FOR	3,084	3,084
FOREIGN TAXES ON NONQUALIFIED	1,489	1,489