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.
Go to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2025
Open to Public Inspection
For calendar year 2025, or tax year beginning 01 - 01 2025, and ending 12 - 31, 20 25
Name of foundation
CHARLES H FEOPPEL EDUCATIONAL LOAN TRUST
 
Number and street (or P.O. box number if mail is not delivered to street address) PO BOX 1558 DEPT EA5W86
 
Room/suite
City or town
COLUMBUS
State or province
OH
Country  
ZIP or foreign postal code
43216
A Employer identification number

55-6107185
B Telephone number (see instructions)

6143319046
C
G Check all that apply:

D 1. Foreign organizations, check here.............
2. Foreign organizations meeting the 85%
test, check here and attach computation ...
E
H Check type of organization:
F
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)$5,555,113
J 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 .................
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities... 141,825 141,825  
5a Gross rents............ 12,174 12,174  
b Net rental income or (loss) 12,174
6a Net gain or (loss) from sale of assets not on line 10 389,630
b Gross sales price for all assets on line 6a 1,036,914
7 Capital gain net income (from Part IV, line 2)... 389,630
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)....... 336 336  
12 Total. Add lines 1 through 11........ 543,965 543,965  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 57,937 11,587   46,350
14 Other employee salaries and wages......   0 0 0
15 Pension plans, employee benefits.......   0 0  
16a Legal fees (attach schedule).........       0
b Accounting fees (attach schedule)....... 1,250 0 0 1,250
c Other professional fees (attach schedule)....       0
17 Interest...............       0
18 Taxes (attach schedule) (see instructions)... 15,722 1,276   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)....... 2,744     2,744
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 77,653 12,863 0 50,344
25 Contributions, gifts, grants paid....... 202,500 202,500
26 Total expenses and disbursements. Add lines 24 and 25 ................ 280,153 12,863 0 252,844
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 263,812
b Net investment income (if negative, enter -0-) 531,102
c Adjusted net income (if negative, enter -0-)... 0
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2025)
Form 990-PF (2025)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.)
Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing.............      
2 Savings and temporary cash investments......... 202,650 226,534 226,534
3 Accounts receivable  
Less: allowance for doubtful accounts     0 0
4 Pledges receivable  
Less: allowance for doubtful accounts        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule)  
Less: allowance for doubtful accounts 0      
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)....... 3,000,751 Click to see attachment
List of Attached Documents:
// Content
3,342,998
5,172,383
c Investments—corporate bonds (attach schedule)....... 254,223 Click to see attachment
List of Attached Documents:
// Content
152,540
149,505
11 Investments—land, buildings, and equipment: basis  
Less: accumulated depreciation (attach schedule)        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 2,868 Click to see attachment
List of Attached Documents:
// Content
2,868
6,691
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) 3,460,492 3,724,940 5,555,113
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe )    
23 Total liabilities (add lines 17 through 22).........   0
Net Assets or Fund Balances 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........ 3,460,492 3,724,940
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)..... 3,460,492 3,724,940
30 Total liabilities and net assets/fund balances (see instructions). 3,460,492 3,724,940
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
3,460,492
2
Enter amount from Part I, line 27a .....................
2
263,812
3
Other increases not included in line 2 (itemize) Click to see attachment
List of Attached Documents:
// Content
3
1,580
4
Add lines 1, 2, and 3 ..........................
4
3,725,884
5
Decreases not included in line 2 (itemize) Click to see attachment
List of Attached Documents:
// Content
5
944
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, line 29, column (b) ..
6
3,724,940
Form 990-PF (2025)
Form 990-PF (2025)
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 1551. NVIDIA CORP   2020-03-18 2025-01-24
b 2153.22 VICTORY PORTFOLIOS   2024-07-29 2025-01-24
c 1088.79 TOUCHSTONE FDS GROUP TR   2020-07-13 2025-05-02
d 152. ACCENTURE PLC   2020-07-13 2025-05-02
e 124. ISHARES S & P SMALLCAP 600   2018-03-15 2025-06-10
2782.79 METROPOLITAN WEST FDS   2020-09-30 2025-06-10
236. NVIDIA CORP   2020-03-18 2025-06-10
50000. PRECISION CASTPARTS CORP   2017-08-30 2025-06-15
1928.16 DRIEHAUS MUT FDS   2024-07-29 2025-07-23
29. EOG RESOURCES INC   2023-01-27 2025-08-04
245. LAM RESH CORP   2020-07-13 2025-08-04
26. LOCKHEED MARTIN (COMMON STOCK)   2025-01-29 2025-08-04
9. LOCKHEED MARTIN (COMMON STOCK)   2023-01-27 2025-08-04
129. PEPSICO INC   2020-07-13 2025-08-04
251. PROCTER & GAMBLE CO   2020-03-18 2025-08-04
46. T-MOBILE US INC   2023-07-10 2025-08-04
9. THERMO ELECTRON CORP W/1 RT/SH   2025-01-29 2025-08-04
381. VALERO ENERGY   2015-09-01 2025-08-04
29. ZOETIS INC   2025-01-29 2025-08-04
6721.16 CULLEN FDS TR   2024-07-29 2025-10-06
95. LAM RESH CORP   2020-07-13 2025-10-06
25. PARKER HANNIFIN CORP   2020-07-13 2025-10-06
44. SALESFORCE INC   2024-11-25 2025-10-06
28. SHERWIN WILLIAMS CO   2025-01-29 2025-10-06
114. UNITEDHEALTH GROUP INC   2020-07-13 2025-10-06
50000. DOVER CORP   2016-12-13 2025-11-15
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN DIVIDENDS P    
CAPITAL GAIN 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 225,220   7,278 217,942
b 102,623   108,652 -6,029
c 58,119   39,621 18,498
d 46,462   33,163 13,299
e 13,561   9,800 3,761
28,746   33,087 -4,341
34,024   1,107 32,917
50,000   51,753 -1,753
43,345   42,516 829
3,393   3,929 -536
24,142   8,444 15,698
11,035   12,004 -969
3,820   4,136 -316
18,024   17,651 373
37,862   28,812 9,050
11,046   6,439 4,607
4,205   5,161 -956
51,519   24,567 26,952
4,404   4,931 -527
106,463   86,770 19,693
14,369   3,274 11,095
19,179   4,485 14,694
10,498   15,030 -4,532
9,483   10,209 -726
41,027   34,535 6,492
50,000   49,930 70
      14,345
      14,345
      14,345
      14,345
      14,345
      14,345
      14,345
      14,345
      14,345
      14,345
      14,345
      14,345
      14,345
      14,345
      14,345
      14,345
      14,345
      14,345
      14,345
      14,345
      14,345
      14,345
      14,345
      14,345
      14,345
      14,345
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       217,942
b       -6,029
c       18,498
d       13,299
e       3,761
      -4,341
      32,917
      -1,753
      829
      -536
      15,698
      -969
      -316
      373
      9,050
      4,607
      -956
      26,952
      -527
      19,693
      11,095
      14,694
      -4,532
      -726
      6,492
      70
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
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 2 389,630
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 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 7,382
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 7,382
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 7,382
6 Credits/Payments:
a 2025 estimated tax payments and 2024 overpayment credited to 2025 6a 8,162
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 8,162
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... 10 780
11 Enter the amount of line 10 to be: Credited to 2026 estimated tax780 Refunded 11 0
For Refunded amount, also complete and attach Form 8050. See instructions.
Form 990-PF (2025)
Form 990-PF (2025)
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. $   (2) On foundation managers.$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.$  
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
round bullet By language in the governing instrument, or
round bullet By state legislation that effectively amends the governing instrument so that no mandatory directions
that conflict with the state law remain in the governing instrument? ................
6
Yes
 
7
Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
and Part XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
WV
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 2025 or the taxable year beginning in 2025? 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 address  
14
The books are in care ofHUNTINGTON NATIONAL BANK Telephone no. (614) 331-9046

Located atPO BOX 1558 DEPT EA5W86COLUMBUSOH ZIP+443216
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........
and enter the amount of tax-exempt interest received or accrued during the year ........
15
 
16 At any time during calendar year 2025, 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
Form 990-PF (2025)
Form 990-PF (2025)
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 ........
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 2025? .............
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 2025, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2025?....................
2a
 
No
If "Yes," list the years 20, 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.
20, 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 2025 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 Form 4720, Schedule C, to determine
if the foundation had excess business holdings in 2025.).....................
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 2025? ..
4b
 
No
Form 990-PF (2025)
Form 990-PF (2025)
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)
Yes
 
(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
 
No
c
Organizations relying on a current notice regarding disaster assistance check .........
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
SALLY CAN OFFICER
1
0    
PO BOX 1558 DEPT EA5W86
COLUMBUS,OH43216
MARJORIE GREER OFFICER
1
0    
PO BOX 1558 DEPT EA5W86
COLUMBUS,OH43216
WENDY IMPERIAL OFFICER
1
0    
PO BOX 1558 DEPT EA5W86
COLUMBUS,OH43216
HUNTINGTON NATIONAL BANK TRUSTEE
1
57,937    
PO BOX 1558 DEPT EA5W86
COLUMBUS,OH43216
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 (2025)
Form 990-PF (2025)
Page 7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)
3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
NONE
Total number of others receiving over $50,000 for professional services.............right arrow0
Part VIII-A
Summary of Direct Charitable Activities
List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
1  
2  
3  
4  
Part VIII-B
Summary of Program-Related Investments (see instructions)
Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
1  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................  
Form 990-PF (2025)
Form 990-PF (2025)
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
5,061,920
b
Average of monthly cash balances.......................
1b
189,181
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, 1b, and 1c).......................
1d
5,251,101
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
5,251,101
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
78,767
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
5,172,334
6
Minimum investment return. Enter 5% (0.05) of line 5 ................
6
258,617
Part X
Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here and do not complete this part.)
1
Minimum investment return from Part IX, line 6..................
1
258,617
2a
Tax on investment income for 2025 from Part V, line 5 .......
2a
7,382
b
Income tax for 2025. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
7,382
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
251,235
4
Recoveries of amounts treated as qualifying distributions................
4
1,580
5
Add lines 3 and 4............................
5
252,815
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
252,815
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, line 26, column (d) ..........
1a
252,844
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
0
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
0
b
Cash distribution test (attach the required schedule) .................
3b
0
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
252,844
Form 990-PF (2025)
Form 990-PF (2025)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus
(b)
Years prior to 2024
(c)
2024
(d)
2025
1 Distributable amount for 2025 from Part X, line 7 252,815
2 Undistributed income, if any, as of the end of 2025:
a Enter amount for 2024 only....... 3,446
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2025:
a From 2020...... 0
b From 2021...... 0
c From 2022...... 0
d From 2023...... 0
e From 2024...... 0
f Total of lines 3a through e ........ 0
4Qualifying distributions for 2025 from Part
XI, line 4: $ 252,844
a Applied to 2024, but not more than line 2a 3,446
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 2025 distributable amount..... 249,398
e Remaining amount distributed out of corpus 0
5 Excess distributions carryover applied to 2025. 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 2024. Subtract line
4a from line 2a. Taxable amount—see
instructions .............
0
f Undistributed income for 2025. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2026 ..........
3,417
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 2020 not
applied on line 5 or line 7 (see instructions) ...
0
9 Excess distributions carryover to 2026.
Subtract lines 7 and 8 from line 6a ......
0
10 Analysis of line 9:
a Excess from 2021 .... 0
b Excess from 2022 .... 0
c Excess from 2023 .... 0
d Excess from 2024 .... 0
e Excess from 2025 .... 0
Form 990-PF (2025)
Form 990-PF (2025)
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 2025, enter the date of the ruling ......
 
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) 2025 (b) 2024 (c) 2023 (d) 2022
         
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, 3b, or 3c 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).)
NONE
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.
NONE
2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
Check here 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, 2b, 2c, and 2d. See instructions
aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
BRENDA WESTVELD HUNTINGTON BANK
101 E MAIN STREET MI196
ZEELAND,MI49464
(616) 748-4236
bThe form in which applications should be submitted and information and materials they should include:
CONTACT BRENDA WESTVELD
cAny submission deadlines:
APPLICATION DEADLINE IS APRIL 15TH ANNUALLY
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
CONTACT BRENDA WESTVELD
Form 990-PF (2025)
Form 990-PF (2025)
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

BOSTON COLLEGE

140 COMMONWEALTH AVENUE
CHESTNUT HILL,MA02467
NONE   SCHOLARSHIPS 6,500

HARVARD UNIVERSITY

MASSACHUSETTS HALL
CAMBRIDGE,MA02138
NONE   SCHOLARSHIPS 6,500

MERCYHURST UNIVERSITY

501 E 38TH ST
ERIE,PA16546
NONE   SCHOLARSHIPS 500

UNIVERSITY OF PITTSBURGH

116 ATWOOD ST STE 201
PITTSBURGH,PA152133402
NONE   SCHOLARSHIPS 500

WASHINGTON & JEFFERSON COLLEGE

60 S LINCOLN ST
WASHINGTON,PA153014801
NONE   SCHOLARSHIPS 2,000

MARIETTA COLLEGE

215 FIFTH ST
MARIETTA,OH45750
NONE   SCHOLARSHIPS 6,500

OHIO UNIVERSITY

1 OHIO UNIVERSITY
ATHENS,OH45701
NONE   SCHOLARSHIPS 6,500

UNIVERSITY OF NOTRE DAME

803 GRACE HALL
NOTRE DAME,IN46556
NONE   SCHOLARSHIPS 500

JOHNS HOPKINS UNIVERSITY

3400 N CHARLES ST
BALTIMORE,MD212182683
NONE   SCHOLARSHIPS 1,000

INTERNATIONAL SPACE UNIVERSITY

45 KLEBART AVE
WEBSTER,MA01570
NONE   SCHOLARSHIPS 6,500

WEST VIRGINIA WESLEYAN COLLEGE

59 COLLEGE AVE
BUCKHANNON,WV262012600
NONE   SCHOLARSHIPS 22,500

WEST LIBERTY UNIVERSITY

208 UNIVERSITY DR
WEST LIBERTY,WV26074
NONE   SCHOLARSHIPS 7,500

WEST VIRGINIA UNIVERSITY

PO BOX 6005
MORGANTOWN,WV265066005
NONE   SCHOLARSHIPS 64,250

GLENVILLE STATE UNIVERSITY

200 HIGH ST
GLENVILLE,WV26351
NONE   SCHOLARSHIPS 8,000

COASTAL CAROLINA UNIVERSITY

100 CHANTICLEER DR E
CONWAY,SC29528
NONE   SCHOLARSHIPS 500

FAIRMONT STATE UNIVERSITY

1201 LOCUST AVE
FAIRMONT,WV26551
NONE   SCHOLARSHIPS 62,750
Total ................................. 3a 202,500
bApproved for future payment
Total ................................. 3b  
Form 990-PF (2025)
Form 990-PF (2025)
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 ....     14 141,825  
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....     16 12,174  
6 Net rental income or (loss) from personal property          
7 Other investment income .....          
8 Gain or (loss) from sales of assets other than
inventory ............
    18 389,630  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
aOTHER INCOME
    1 336  
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) ..   543,965  
13Total. Add line 12, columns (b), (d), and (e)..................
13
543,965
(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 (2025)
Form 990-PF (2025)
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.
May the IRS discuss this return
with the preparer shown below?
See instructions.
Signature of officer or trustee Date Title
Paid Preparer Use Only 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 (2025)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description

TY 2025 AccountingFeesSchedule
Name:
CHARLES H FEOPPEL EDUCATIONAL LOAN TRUST
EIN:
55-6107185
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
TAX PREPARATION FEE (NON-ALLOC 1,250     1,250

TY 2025 InvestmentsCorpBondsSchedule
Name:
CHARLES H FEOPPEL EDUCATIONAL LOAN TRUST
EIN:
55-6107185
Name of Bond End of Year Book Value End of Year Fair Market Value
260003AM0 DOVER CORP    
91324PCV2 UNITEDHEALTH GROUP I 51,442 49,911
459200JR3 INTERNATIONAL BUSINE 50,970 49,720
46625HRS1 JPMORGAN CHASE & CO 50,128 49,874
740189AM7 PRECISION CASTPARTS    

TY 2025 InvestmentsCorpStockSchedule
Name:
CHARLES H FEOPPEL EDUCATIONAL LOAN TRUST
EIN:
55-6107185
Name of Stock End of Year Book Value End of Year Fair Market Value
91913Y100 VALERO ENERGY CORP N    
22160K105 COSTCO WHOLESALE COR 13,198 45,704
437076102 HOME DEPOT INC 11,231 21,678
594918104 MICROSOFT CORP 45,750 190,063
H1467J104 CHUBB LTD 16,963 52,436
592905749 METROPOLITAN WEST FD 85,409 83,774
89155T649 TOUCHSTONE FDS GROUP    
032654105 ANALOG DEVICES INC 16,054 82,716
337738108 FISERV INC 22,282 15,516
46625H100 JPMORGAN CHASE & CO 22,969 129,855
742718109 PROCTER & GAMBLE CO    
007903107 ADVANCED MICRO DEVIC 14,673 56,752
452308109 ILLINOIS TOOL WKS IN 8,639 41,378
55261F104 M&T BK CORP 31,749 30,625
67066G104 NVIDIA CORP 9,286 269,679
91324P102 UNITEDHEALTH GROUP I    
464287804 ISHARES TR 18,730 28,483
14040H105 CAPITAL ONE FINL COR 13,642 41,444
532457108 LILLY ELI & CO 11,400 89,198
65339F101 NEXTERA ENERGY INC 8,825 29,382
701094104 PARKER-HANNIFIN CORP 12,558 61,527
G1151C101 ACCENTURE PLC-CL A    
543916688 LORD ABBETT INVT TR 230,705 212,665
02079K305 ALPHABET INC 33,356 187,800
478160104 JOHNSON & JOHNSON 25,928 47,392
023135106 AMAZON COM INC 45,474 124,643
025816109 AMERICAN EXPRESS CO 16,664 84,719
773903109 ROCKWELL AUTOMATION 21,386 24,900
882508104 TEXAS INSTRS INC 25,445 42,332
037833100 APPLE INC 36,898 209,876
713448108 PEPSICO INC    
92826C839 VISA INC 54,323 98,550
46120E602 INTUITIVE SURGICAL I 21,584 62,866
40168W483 GUGGENHEIM FDS TR 221,614 220,999
31428Q739 FEDERATED TOTAL RETU 352,417 350,152
922031737 VANGUARD FIXED INCOM 50,000 41,343
05528X851 BBH FD INC 50,000 51,119
025537101 AMERICAN ELEC PWR CO 8,005 9,917
049560105 ATMOS ENERGY CORP 5,993 8,549
101137107 BOSTON SCIENTIFIC CO 20,891 37,949
26875P101 EOG RES INC    
291011104 EMERSON ELEC CO 3,949 5,840
30231G102 EXXON MOBIL CORP 9,865 11,071
30303M102 FACEBOOK INC CL-A 23,089 52,147
32008F200 FIRST EAGLE FDS 258,661 327,176
369604301 GENERAL ELEC CO 11,321 39,736
539830109 LOCKHEED MARTIN CORP    
543487136 LOOMIS SAYLES FDS II 410,514 412,920
64110L106 NETFLIX INC 16,298 34,691
79466L302 SALESFORCE.COM INC    
81762P102 SERVICENOW INC 14,601 13,787
872590104 T-MOBILE US INC    
931142103 WAL MART STORES INC 4,034 9,358
04314H568 ARTISAN PARTNERS FDS 84,659 85,029
09290D101 BLACKROCK INC NEW 11,926 40,673
191912401 COHEN & STEERS REAL 94,349 86,570
230001752 CULLEN FDS TR 87,380 110,724
253868103 DIGITAL RLTY TR INC 22,184 19,184
262028731 DRIEHAUS SMALL CAP G    
285512109 ELECTRONIC ARTS INC 28,661 40,049
458140100 INTEL CORP 13,221 19,188
512807306 LAM RESH CORP 7,582 37,660
67103H107 O REILLY AUTOMOTIVE 10,083 12,313
68389X105 ORACLE CORP 19,008 25,143
747525103 QUALCOMM INC 14,959 15,052
75513E101 RTX CORP 14,397 22,558
902973304 US BANCORP DEL 12,976 12,966
92343V104 VERIZON COMMUNICATIO 23,937 23,949
92646A831 VICTORY PORTFOLIOS    
00287Y109 ABBVIE INC 12,596 12,567
03027X100 AMERICAN TOWER CORP 5,062 4,740
084670702 BERKSHIRE HATHAWAY I 18,768 20,106
11135F101 BROADCOM INC 20,932 34,956
219350105 CORNING INC 33,248 34,148
22788C105 CROWDSTRIKE HLDGS IN 34,835 37,501
31609A503 FIDELITY COVINGTON T 55,440 62,756
38141G104 GOLDMAN SACHS GROUP 31,224 37,797
56170L208 HOOD RIVER SMALL CAP 115,521 121,668
69608A108 PALANTIR TECHNOLOGIE 21,032 23,285
697435105 PALO ALTO NETWORKS I 10,254 9,947
72201F623 PIMCO FDS 53,795 53,574
806857108 SLB LTD 27,225 30,243
833445109 SNOWFLAKE INC 30,151 39,265
863667101 STRYKER CORP 10,230 9,138
872540109 TJX COS INC NEW 34,697 41,475
874039100 TAIWAN SEMICONDUCTOR 20,477 26,135
90384S303 ULTA BEAUTY INC 20,576 24,200
G54950103 LINDE PLC 5,240 5,117

TY 2025 InvestmentsOtherSchedule2
Name:
CHARLES H FEOPPEL EDUCATIONAL LOAN TRUST
EIN:
55-6107185
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
OG8001645 52.38 AC O&G SIMPSON AT COST 932 1,300
OG8001637 66 AC O&G SIMPSON DI AT COST 453 833
OG8001017 125.02/205 INT COAL; AT COST 200 333
OG8001629 77 AC O&G SIMPSON DI AT COST 789 3,342
OG8001652 1/8 INT 160 AC OIL & AT COST 294 550
OG8001009 125.5/205 INT COAL; AT COST 200 333

TY 2025 OtherDecreasesSchedule
Name:
CHARLES H FEOPPEL EDUCATIONAL LOAN TRUST
EIN:
55-6107185
Description Amount
MUTUAL FUND TIMING ADJ 944


TY 2025 OtherExpensesSchedule
Name:
CHARLES H FEOPPEL EDUCATIONAL LOAN TRUST
EIN:
55-6107185
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
OTHER CHARITABLE EXPENSES 2,744 0   2,744


TY 2025 OtherIncomeSchedule2
Name:
CHARLES H FEOPPEL EDUCATIONAL LOAN TRUST
EIN:
55-6107185
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
OTHER INCOME 336 336  


TY 2025 OtherIncreasesSchedule
Name:
CHARLES H FEOPPEL EDUCATIONAL LOAN TRUST
EIN:
55-6107185
Description Amount
RECOVERY OF GRANTS PAID 1,580


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

TY 2025 OtherNotesLoansRcvblLongSch
Name:
CHARLES H FEOPPEL EDUCATIONAL LOAN TRUST
EIN:
55-6107185

Borrower's Name Relationship to Insider Original Amount of Loan Balance Due Date of Note Maturity Date Repayment Terms Interest Rate Security Provided by Borrower Purpose of Loan Description of Lender Consideration Consideration FMV
STUDENT LOANS - DETAILS AVAILABLE U NONE         N/A 0 % STUDENT LOANS TO PROVIDE STUDNET LOANS N/A  

TY 2025 TaxesSchedule
Name:
CHARLES H FEOPPEL EDUCATIONAL LOAN TRUST
EIN:
55-6107185
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FOREIGN TAXES 666 666   0
REAL ESTATE TAX ON NON-RENTAL 72 72   0
FEDERAL TAX PAYMENT - PRIOR YE 6,284 0   0
FEDERAL ESTIMATES - PRINCIPAL 8,162 0   0
FOREIGN TAXES ON NONQUALIFIED 538 538   0