TY 2025 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.
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
COSME & ELISA R PENA SCHOLARSHIP
FOUNDATION INC
% RENE D PENA CPA

Number and street (or P.O. box number if mail is not delivered to street address) 4171 N MESA B100
Room/suite

City or town
EL PASO

State or province
TX

Country

ZIP or foreign postal code
79902

A Employer identification number

47-1152642

B Telephone number (see instructions)

9155421733

C If exemption application is pending, check here

G Check all that apply: Initial returnInitial return of a former public charity

Address change Name change

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

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

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

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 .......

I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)$2,199,242J 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)	0
2	Check .................
3	Interest on savings and temporary cash investments
4	Dividends and interest from securities...	55,889		55,341
5a	Gross rents............
b	Net rental income or (loss)
6a	Net gain or (loss) from sale of assets not on line 10		15,711
b	Gross sales price for all assets on line 6a 269,953
7	Capital gain net income (from Part IV, line 2)...			19,837
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).......	List of Attached Documents: // Content	1,277	1,277
12	Total. Add lines 1 through 11........	72,877		76,455
13	Compensation of officers, directors, trustees, etc.	0
14	Other employee salaries and wages......
15	Pension plans, employee benefits.......
16a	Legal fees (attach schedule).........
b	Accounting fees (attach schedule).......
c	Other professional fees (attach schedule)....	List of Attached Documents: // Content	14,532	4,360		10,172
17	Interest...............
18	Taxes (attach schedule) (see instructions)...	List of Attached Documents: // Content	2,073	567
19	Depreciation (attach schedule) and depletion...
20	Occupancy..............
21	Travel, conferences, and meetings.......
22	Printing and publications..........
23	Other expenses (attach schedule).......
24	Total operating and administrative expenses.
	Add lines 13 through 23..........	16,605		4,927		10,172
25	Contributions, gifts, grants paid.......	108,000				108,000
26	Total expenses and disbursements. Add lines 24 and 25 ................	124,605		4,927		118,172
27	Subtract line 26 from line 12:
a	Excess of revenue over expenses and disbursements	-51,728
b	Net investment income (if negative, enter -0-)			71,528
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	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.............	41,636	55,266	55,266
	2	Savings and temporary cash investments.........
	3	Accounts receivable
		Less: allowance for doubtful accounts
	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
	8	Inventories for sale or use..............
	9	Prepaid expenses and deferred charges..........
	10a	Investments—U.S. and state government obligations (attach schedule)	903,051	List of Attached Documents: // Content 210,000	210,827
	b	Investments—corporate stock (attach schedule).......	692,459	List of Attached Documents: // Content 1,317,083	1,570,881
	c	Investments—corporate bonds (attach schedule).......	355,205	List of Attached Documents: // Content 358,274	362,268
	11	Investments—land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	12	Investments—mortgage loans.............
	13	Investments—other (attach schedule)..........
	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)	1,992,351	1,940,623	2,199,242
	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	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........	1,992,351	1,940,623
	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).....	1,992,351	1,940,623
	30	Total liabilities and net assets/fund balances (see instructions).	1,992,351	1,940,623

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) ...............

1,992,351

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

-51,728

Other increases not included in line 2 (itemize)

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

1,940,623

Decreases not included in line 2 (itemize)

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

1,940,623

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.)		(c) Date acquired (mo., day, yr.)	(d) Date sold (mo., day, yr.)
1 a	SPDR GOLD TRUST	2025-07-23	2025-12-05
b	SPDR GOLD TRUST	2020-10-13	2025-12-05
c	ST COVERED ML 02014	2025-07-24	2025-10-09
d	MAGNUM THE ICECREAM	2025-12-10	2025-12-23
e	ST COVERED ML 02041	2024-09-04	2025-07-15
	LT COVERED ML 02041	2023-02-03	2025-08-18
	LT COVERED ML 02014	2023-12-07	2025-10-09

(e) Gross sales price		(g) Cost or other basis plus expense of sale	(h) Gain or (loss) (e) plus (f) minus (g)
a	179	158	21
b	330	185	145
c	24,428	28,126	-3,576
d	2	0	2
e	2,000	1,990
	94,000	93,828	47
	149,014	129,955	23,198

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			21
b			145
c			-3,698
d			2
e			10
			172
			19,059

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	19,837
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	994
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
3	Add lines 1 and 2...........................	3	994
4	Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-)	4
5	Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- .....	5	994
6	Credits/Payments:

a	2025 estimated tax payments and 2024 overpayment credited to 2025	6a
b	Exempt foreign organizations—tax withheld at source......	6b	0
c	Tax paid with application for extension of time to file (Form 8868)...	6c
d	Backup withholding erroneously withheld ..........	6d

7	Total credits and payments. Add lines 6a through 6d..............		7	0
8	Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached.		8	51
9	Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......		9	1,045
10	Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...		10
11	Enter the amount of line 10 to be: Credited to 2026 estimated tax	Refunded	11
	For Refunded amount, also complete and attach Form 8050. See instructions.

Form 990-PF (2025)

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. $ (2) On foundation managers.$

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

on foundation managers.$

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 2025 or the taxable year beginning in 2025? 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. ...............................

Yes

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

The books are in care ofRENE D PENA CPA Telephone no. (915) 542-1733

Located at4171 N MESA STE B100EL PASOTX ZIP+479902

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 ........

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)

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)

(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 ........

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? .............

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 2025, did the foundation have any undistributed income (Part XII, lines 6d

and 6e) for tax year(s) beginning before 2025?....................

If "Yes," list the years 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 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.).....................

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 2025? ..

Form 990-PF (2025)

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 .........

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-)	(d) Contributions to employee benefit plans and deferred compensation	(e) Expense account, other allowances
RENE D PENA	DIRECTOR 0	0	0	0
4171 N MESA B100 B100 EL PASO,TX79902	DIRECTOR 0	0	0	0
FR EDUARDO ORTEGA	DIRECTOR 0	0	0	0
4171 N MESA B100 B100 EL PASO,TX79902	DIRECTOR 0	0	0	0

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










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

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

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.........................

Form 990-PF (2025)

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...................

1,720,607

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

428,924

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

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

2,149,531

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.........................

2,149,531

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

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

32,243

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

2,117,288

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

105,864

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.)

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

105,864

Tax on investment income for 2025 from Part V, line 5 .......

994

Income tax for 2025. (This does not include the tax from Part V.) ...

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

994

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

104,870

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

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

104,870

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

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

104,870

Part XI

Qualifying Distributions (see instructions)

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

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

118,172

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. .......

118,172

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					104,870
2 Undistributed income, if any, as of the end of 2025:
a Enter amount for 2024 only.......				100,158
b Total for prior years:2023, 2022, 2021			0
3 Excess distributions carryover, if any, to 2025:
a From 2020......
b From 2021......
c From 2022......
d From 2023......
e From 2024......	0
f Total of lines 3a through e ........		0
4Qualifying distributions for 2025 from Part
XI, line 4: $ 118,172
a Applied to 2024, but not more than line 2a				100,158
b Applied to undistributed income of prior years (Election required—see instructions) .....
c Treated as distributions out of corpus (Election required—see instructions) ........
d Applied to 2025 distributable amount.....					18,014
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......
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 .............
f Undistributed income for 2025. Subtract lines 4d and 5 from line 1. This amount must be distributed in 2026 ..........					86,856
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) .......
8 Excess distributions carryover from 2020 not applied on line 5 or line 7 (see instructions) ...
9 Excess distributions carryover to 2026. Subtract lines 7 and 8 from line 6a ......		0
10 Analysis of line 9:
a Excess from 2021 ....
b Excess from 2022 ....
c Excess from 2023 ....
d Excess from 2024 ....
e Excess from 2025 ....	0

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 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) 2025	(b) 2024	(c) 2023	(d) 2022	(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, 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).)

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 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 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 (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)		Foundation status of recipient	Purpose of grant or contribution	Amount
aPaid during the year
JUAN DIEGO ACADEMY 5208 SOUTH FM 494 MISSION,TX78572	NONE		TO SUPPORT EDUCATION	18,000
CATEHDRAL HIGH SCHOOL 1309 N STANTON STREET EL PASO,TX79902	NONE		TO SUPPORT EDUCATION	6,000
FATHER YERMO HIGH SCHOOL 250 WASHINGTON ST EL PASO,TX79905	NONE		TO SUPPORT EDUCATION	18,000
LORETTO HIGH SCHOOL 1300 HARDAWAY ST EL PASO,TX79903	NONE		TO SUPPORT EDUCATION	12,000
GUADALUPE REGIONAL MIDDLE SCHOOL 1214 LINCOLN ST BROWNSVILLE,TX78521	NONE		TO SUPPORT EDUCATION	15,000
IMMACULATE SCHOOL CONCEPTION 305 BRITTON AVE RIO GRANDE CITY,TX78582	NONE		TO SUPPORT EDUCATION	22,000
ST PIUS X GRADE SCHOOL 1007 GERONIMO EL PASO,TX79905	NONE		TO SUPPORT EDUCATION	17,000
Total ................................. 3a				108,000

bApproved for future payment

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

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	(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	55,889
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	15,711
9 Net income or (loss) from special events:
10 Gross profit or (loss) from sales of inventory
11 Other revenue: aROYALTY INCOME			15	1,277
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) ..				72,877

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

72,877

(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 (2025)

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	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

- TIN:

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

TY 2025 DepreciationSchedule

Name:

COSME & ELISA R PENA SCHOLARSHIP

FOUNDATION INC

EIN:

47-1152642

Description of Property	Date Acquired	Cost or Other Basis	Prior Years' Depreciation	Computation Method	Rate / Life (# of years)	Current Year's Depreciation Expense	Net Investment Income	Adjusted Net Income	Cost of Goods Sold Not Included

- TIN:

TY 2025 InvestmentsCorpBondsSchedule

Name:

COSME & ELISA R PENA SCHOLARSHIP

FOUNDATION INC

EIN:

47-1152642

Name of Bond	End of Year Book Value	End of Year Fair Market Value
ABBOTT LABORATORIES	17,321	16,999
ABBVIE INC	8,812	9,100
AMERICAN EXPRESS CO	8,046	8,240
AMGEN INC	8,986	8,829
ANTHEM INC	8,831	8,957
ANHEUSER-BUSCH INBEV WOR	0	0
APPLE INC	8,020	7,919
AT&T INC	8,638	9,047
BANK OF NY MELLON CORP	16,425	16,460
BP CAP MARKETS AMERICA	0	0
CAPITAL ONE FINANCIAL CO	8,190	7,976
CHARLES SCHWAB CORP	894	962
CIGNA CORP	7,894	8,073
CITIGROUP INC	8,522	8,919
CVS HEALTH CORP	7,777	8,170
DELL INT	8,067	8,114
DOWDUPONT INC	7,877	8,125
DUKE ENERGY	8,029	7,932
ENERGY TRANSFER LP	8,659	8,642
FIFT THIRD BANCORP	8,121	8,425
FISERV INC	8,968	8,759
GENERAL MOTORS FINL CO	8,384	8,414
GOLDMAN SACHS GROUP	8,284	8,261
HP ENTERPRISE CO	0	0
JOHNSON & JOHNSON	4,011	3,991
JP MORGAN CHASE	8,123	8,149
KINDER MORGAN INC	8,245	8,272
LOWE'S COS	4,809	4,980
MCDONALDS CORP	0	0
MERCK & CO INC	0	0
MORGAN STANLEY SER MTN	8,207	7,994
NEXTERA ENERGY CAPITAL	8,428	8,576
NORTHROP GRUMMAN CORP	8,740	8,885
PFIZER INVESTMENT	15,979	16,316
PHILIP MORRIS INTL INC	16,574	16,820
PNC FINANCIAL SERVICES	16,135	16,594
SALESFORCE.COM	15,548	15,998
SHIRE ACQ INV IRELAND	8,094	7,951
STARBUCKS CORP	8,305	8,319
T-MOBILE USA INC	8,815	8,964
TORONTO- DOMINION BANK	8,011	8,104
TRUIST FINANCIAL CORP	1,031	1,027
UNITED TECHNOLOGIES	0	0
US BANCORP	8,249	8,238
VERIZON COMMS	0	0
WALT DISNEY CO	8,109	8,736
WELLS FARGO	8,116	8,031
PY

- TIN:

TY 2025 InvestmentsCorpStockSchedule

Name:

COSME & ELISA R PENA SCHOLARSHIP

FOUNDATION INC

EIN:

47-1152642

Name of Stock	End of Year Book Value	End of Year Fair Market Value
ABBOTTS LABS	12,731	14,283
ABBVIE INC SHS	21,234	27,190
ACCENTURE PLC SHS	13,911	12,878
ALEXANDRIA REAL EST EQTS	0	0
ALTRIA GROUP INC	8,276	8,188
AMCOR PLC REG	8,944	7,748
AMER EXPRESS COMPANY	12,271	20,347
AMERICAN TOWER REIT INC	12,141	10,710
AMGEN INC	9,026	10,147
AMN ELEC POWER CO	4,707	5,420
AMPHENOL CORP CL A	15,033	24,866
APPLE INC	28,593	44,585
ARES MANAGEMENT	13,993	12,607
AT&T INC	6,519	6,881
BANK OF MONTREAL COM	4,848	5,970
BCE INC	8,810	5,121
BECTON DICKINSON CO	3,946	4,270
BRISTOL - MYERS SQUIBB CO	0	0
BRITISH AMN TOBACO SPADR	10,572	12,683
BROADCOM INC	20,912	45,685
CANADIAN IMPERIAL BANK OF COMM	0	0
CHEVRON CORP	32,648	30,177
CHUBB LTD	8,018	10,300
CISCO SYSTEMS INC COM	6,620	9,398
CITIGROUP INC COM NEW	4,346	7,818
CME GROUP INC	7,467	7,646
COCA COLA COM	3,384	3,705
COMCAST CORP NEW CL A	22,880	17,994
CONOCOPHILLIPS	6,166	6,646
CROWNCASTLE INC	7,247	6,132
DANAHER CORP DEL COM	11,832	13,735
DIAGEO PLC SPSD ADR NEW	12,586	8,972
DOW INC	5,628	4,910
DUKE ENERGY CORP	15,774	17,347
EATON CORP PLC	10,212	13,377
ELEVANCE HEALTH INC	9,576	10,867
ENBRIDGE INC	11,438	13,058
ENTERGY CORP NEW	0	0
EXXON MOBIL CORP	29,908	32,251
FEDERATED HERMES GOVT	3,417	3,417
FIRST ENERGY CORP	8,230	8,775
GENL DYNAMICS CORP	7,367	9,090
GENUINE PARTS CO	9,557	7,869
GILEAD SCIENCES INC	3,238	3,928
GSK PLC SHS	5,987	7,797
HEALTHPEAK PPTYS INC	10,485	8,217
HONEYWELL INT DEL	14,959	14,242
HUNTNGTN BANCSHS INC	4,024	4,424
JOHNSON & JOHNSON	15,211	19,246
JOHNSON CONTROL INTER	6,193	9,460
JP MORGAN CHASE & CO	23,228	38,022
KENVUE INC	0	0
KIMBERLY CLARK	7,547	5,751
LINDE PLC	10,532	11,513
LOWE'S COMPANIES INC	17,985	19,775
LYONDELL BASELL INDUSTRIES	0	0
MARSH & MCLENNAN COS IN	11,013	10,946
MASTERCARD INC	15,156	19,410
MCDONALDS CORP	13,559	14,670
MEDTRONIC PLC SHS	8,999	9,126
MERCK AND CO INC	11,592	12,421
META PLATFORMS INC	10,900	10,561
MICROSOFT CORP	41,647	56,584
MONDELEZ INTERNATIONAL INC	8,479	6,675
MORGAN STANLEY	6,623	9,409
MOTOROLA SOLUTIONS INC	13,251	15,333
NASDAQ OMX GRP INC	10,667	10,587
NATIONAL GRID PLC	11,500	13,536
NEXTERA ENERGY INC	25,230	26,894
NORTHROP GRUMMAN CORP	10,518	10,834
NOVARTIS ADR	7,441	10,202
NOVO NORDISK A S ADR	0	0
OMNICOM GROUP COM	4,750	4,845
PACKAGING CORP	0	0
PAYCHEX INC	7,325	6,843
PEPSICO INC	18,741	16,792
PFIZER INC	19,647	14,840
PHILIP MORRIS INTL	27,979	34,807
PNC FINCL SERVICES	18,383	22,125
PPL CORP	4,527	5,008
PROLOGIS INC	23,658	26,681
QUALCOMM INC	5,167	5,474
REALTY INCM	8,331	8,343
RTX CORP	4,965	8,436
S&P GLOBAL INC	10,658	12,542
SANOFI ADR	11,090	10,758
SIEMENS AG	6,918	9,377
SMURFIT WESTROCK LTD	12,282	9,242
SOUTHERN COMPANY	2,717	2,878
STARBUSCKS CORP	8,366	7,579
TAIWANS MANUFACTURING ADR	14,733	24,311
TARGET CORP	10,050	7,918
TC ENERGY CORP	6,460	8,472
TEXAS INSTRUMENTS	3,879	3,643
TJX COS INC	10,299	16,129
TOTAL ENERGIES SE	13,325	14,262
TRANE TECHNOLOGIES PLC	9,067	12,454
TRAVELERS COS INC	4,135	5,511
TRUST FINL CORP	17,190	19,389
UNILEVER NC NY REG SHS	12,680	13,276
UNION PACIFIC CORP	9,035	9,715
UNITED PARCEL SVC	6,820	5,951
UNITEDHEALTH GROUP INC	4,190	3,961
US BANCORP	10,920	13,127
VERIZON WIRELESS	8,031	7,372
VICI PPTYS INC	8,418	7,367
WEC ENERGY GROUP	15,414	16,346
WILLIAMS COMPANIES DEL	0	0
WAL-MART DE MEX SPNADR V SA	11,643	19,163
SPDR GOLD TRUST	148,537	235,012
XCEL ENERGY INC	8,409	9,750
ZOETIS INC	11,612	8,556
PY

- TIN:

TY 2025 InvestmentsGovtObligationsSch

Name:

COSME & ELISA R PENA SCHOLARSHIP

FOUNDATION INC

EIN:

47-1152642

US Government Securities - End of Year Book Value:

210,000

US Government Securities - End of Year Fair Market Value:

210,827

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

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

- TIN:

TY 2025 OtherIncomeSchedule2

Name:

COSME & ELISA R PENA SCHOLARSHIP

FOUNDATION INC

EIN:

47-1152642

Description	Revenue And Expenses Per Books	Net Investment Income	Adjusted Net Income
ROYALTY INCOME	1,277	1,277

- TIN:

TY 2025 OtherProfessionalFeesSchedule

Name:

COSME & ELISA R PENA SCHOLARSHIP

FOUNDATION INC

EIN:

47-1152642

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
PROFESSIONAL FEES	14,532	4,360		10,172

- TIN:

TY 2025 TaxesSchedule

Name:

COSME & ELISA R PENA SCHOLARSHIP

FOUNDATION INC

EIN:

47-1152642

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
FOREIGN TAXES WITHHELD	567	567
EXCISE TAX BASED ON INVESTMENT	1,506	0