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
BP LESTER & REGINA JOHN FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address) 3439 NE SANDY BLVD 258
  Room/suite
City or town
PORTLAND
State or province
OR
Country  
ZIP or foreign postal code
97232
A Employer identification number

23-7110263
B Telephone number (see instructions)

5032234590
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)$53,283,696J 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... 896,172 558,533  
5a Gross rents............ 505,269 505,269  
b Net rental income or (loss) 475,243
6a Net gain or (loss) from sale of assets not on line 10 6,093,588
b Gross sales price for all assets on line 6a 24,227,374
7 Capital gain net income (from Part IV, line 2)... 6,093,588
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).......      
12 Total. Add lines 1 through 11........ 7,495,029 7,157,390  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 202,633 101,316   101,317
14 Other employee salaries and wages...... 860 430   430
15 Pension plans, employee benefits....... 52,550 27,195   27,195
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
1,890 945   946
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
21,939 16,454   5,485
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
166,796 166,796   0
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
85,000 0   0
19 Depreciation (attach schedule) and depletion... Click to see attachment
List of Attached Documents:
// Content
30,026 30,026  
20 Occupancy.............. 12,648 6,324   6,324
21 Travel, conferences, and meetings....... 543 272   271
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
65,418 49,291   16,117
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 640,303 399,049   158,085
25 Contributions, gifts, grants paid....... 2,000,625 2,087,625
26 Total expenses and disbursements. Add lines 24 and 25 ................ 2,640,928 399,049   2,245,710
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 4,854,101
b Net investment income (if negative, enter -0-) 6,758,341
c Adjusted net income (if negative, enter -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............. 200,613 192,694 192,694
2 Savings and temporary cash investments......... 601,623 1,757,545 1,757,545
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) 112,284
Less: allowance for doubtful accounts 0 112,284 112,284 112,284
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule) 13,694,962 Click to see attachment
List of Attached Documents:
// Content
4,890,017 		4,939,768
b Investments—corporate stock (attach schedule)....... 6,955,103 Click to see attachment
List of Attached Documents:
// Content
9,524,742 		14,547,501
c Investments—corporate bonds (attach schedule)....... 723,293 Click to see attachment
List of Attached Documents:
// Content
4,998,639 		4,932,017
11 Investments—land, buildings, and equipment: basis 3,921,628
Less: accumulated depreciation (attach schedule) 405,404 3,546,250 Click to see attachment
List of Attached Documents:
// Content
3,516,224 		7,359,283
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 8,697,983 Click to see attachment
List of Attached Documents:
// Content
12,760,194 		15,762,604
14 Land, buildings, and equipment: basis 2,378
Less: accumulated depreciation (attach schedule) 2,378      
15 Other assets (describe ) Click to see attachment
List of Attached Documents:
// Content
1,436,306 		Click to see attachment
List of Attached Documents:
// Content
1,464,546 		Click to see attachment
List of Attached Documents:
// Content
3,680,000
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 35,968,417 39,216,885 53,283,696
Liabilities 17 Accounts payable and accrued expenses.......... 2,524 693
18 Grants payable................. 87,000  
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)......... 89,524 693
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........ 0 0
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds 35,878,893 39,216,192
29 Total net assets or fund balances (see instructions)..... 35,878,893 39,216,192
30 Total liabilities and net assets/fund balances (see instructions). 35,968,417 39,216,885
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
35,878,893
2
Enter amount from Part I, line 27a .....................
2
4,854,101
3
Other increases not included in line 2 (itemize)
3
0
4
Add lines 1, 2, and 3 ..........................
4
40,732,994
5
Decreases not included in line 2 (itemize) Click to see attachment
List of Attached Documents:
// Content
5
1,516,802
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, line 29, column (b) ..
6
39,216,192
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 PUBLICLY TRADED SECURITIES P    
b CAPITAL GAINS FROM SECURITIES P    
c
d
e
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a 24,227,374   18,840,602 5,386,772
b       706,816
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       5,386,772
b       706,816
c
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 6,093,588
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 93,941
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 93,941
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 93,941
6 Credits/Payments:
a 2025 estimated tax payments and 2024 overpayment credited to 2025 6a 101,538
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld .......... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 101,538
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. Click to see attachment
List of Attached Documents:
// Content
8 899
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 6,698
11 Enter the amount of line 10 to be: Credited to 2026 estimated tax6,698 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. $ 0(2) On foundation managers.$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
round bullet By language in the governing instrument, or
round bullet By state legislation that effectively amends the governing instrument so that no mandatory directions
that conflict with the state law remain in the governing instrument? ................
6
Yes
 
7
Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
and Part XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
OR
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 addressN/A
14
The books are in care ofMELISSA J HARTNELL Telephone no. (503) 223-4590

Located at3439 NE SANDY BLVD 258PORTLANDOR ZIP+497232
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)
 
No
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
 
No
(5) Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals? .............
5a(5)
 
No
b
If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........
5b
 
 
c
Organizations relying on a current notice regarding disaster assistance check .........
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
MARY E GRAVES DIRECTOR
1.00 		0 0 0
3439 NE SANDY BLVD SUITE 258
PORTLAND,OR97232
SUZANN BARICEVIC MURPHY DIRECTOR
1.00 		0 0 0
3439 NE SANDY BLVD SUITE 258
PORTLAND,OR97232
MELISSA HARTNELL PRESIDENT/SECRETARY
40.00 		202,633 37,689 0
3439 NE SANDY BLVD SUITE 258
PORTLAND,OR97232
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
LPL FINANCIAL INVESTMENT MANAGEMENT 155,218
4707 EXECUTIVE DRIVE
SAN DIEGO,CA921213091
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.........................0
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
40,130,517
b
Average of monthly cash balances.......................
1b
980,074
c
Fair market value of all other assets (see instructions)................
1c
11,039,283
d
Total (add lines 1a, 1b, and 1c).......................
1d
52,149,874
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
52,149,874
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
782,248
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
51,367,626
6
Minimum investment return. Enter 5% (0.05) of line 5 ................
6
2,568,381
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
2,568,381
2a
Tax on investment income for 2025 from Part V, line 5 .......
2a
93,941
b
Income tax for 2025. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
93,941
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
2,474,440
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
2,474,440
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
2,474,440
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
2,245,710
b
Program-related investments—total from Part VIII-B..................
1b
0
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
 
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
 
b
Cash distribution test (attach the required schedule) .................
3b
 
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
2,245,710
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 2,474,440
2 Undistributed income, if any, as of the end of 2025:
a Enter amount for 2024 only....... 1,961,329
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2025:
a From 2020......  
b From 2021......  
c From 2022......  
d From 2023......  
e From 2024......  
f Total of lines 3a through e ........ 0
4Qualifying distributions for 2025 from Part
XI, line 4: $ 2,245,710
a Applied to 2024, but not more than line 2a 1,961,329
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..... 284,381
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 .......... 		2,190,059
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 ....  
b Excess from 2022 ....  
c Excess from 2023 ....  
d Excess from 2024 ....  
e Excess from 2025 ....  
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).)
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)
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

ALL SAINTS PARISH

3847 NE GLISAN STREET
PORTLAND,OR97232 		    GENERAL OPERATING SUPPORT 10,000

ALL SAINTS SCHOOL

601 NE 39TH AVENUE
PORTLAND,OR97232 		    GENERAL OPERATING SUPPORT 37,125

ALS ASSOCIATION OF OREGON & SW WASHINGTON

825 NE MULTNOMAH STREET SUITE 940
PORTLAND,OR97232 		    GENERAL OPERATING SUPPORT 5,000

AMERICAN RED CROSS

OREGON TRAIL CHAPTER PO BOX 4125
PORTLAND,OR97208 		    GENERAL OPERATING SUPPORT 50,000

APOSTOLIC LIFE COMMUNITY OF PRIESTS

2926 NORTH WILLIAMS AVENUE
PORTLAND,OR97227 		    GENERAL OPERATING SUPPORT 5,000

ASSISTANCE LEAGUE CORVALLIS

547 NW 9TH STREET
CORVALLIS,OR97330 		    GENERAL OPERATING SUPPORT 3,500

BIG BROTHERS BIG SISTERS COLUMBIA NW

6443 SW BEAVERTON HILLSDALE HWY
SUITE 200
PORTLAND,OR97221 		    GENERAL OPERATING SUPPORT 22,000

BLANCHET HOUSE OF HOSPITALITY

PO BOX 4145-F
PORTLAND,OR97208 		    GENERAL OPERATING SUPPORT 125,000

CASA FOR CHILDREN INC

1401 NE 68TH AVENUE
PORTLAND,OR97213 		    GENERAL OPERATING SUPPORT 5,000

CASA FRANCISCANA OUTREACH

PO BOX 15576
SCOTTSDALE,AZ85267 		    GENERAL OPERATING SUPPORT 5,000

CASA TERESA

PO BOX 429
ORANGE,CA92856 		    GENERAL OPERATING SUPPORT 24,000

CATHOLIC CHARITIES

2740 SE POWELL BLVD SUITE 1
PORTLAND,OR97202 		    GENERAL OPERATING SUPPORT 50,000

CENTRAL CATHOLIC HIGH SCHOOL

2401 SE STARK STREET
PORTLAND,OR97214 		    GENERAL OPERATING SUPPORT 110,000

CENTRAL CITY CONCERN

232 NW 6TH AVENUE
PORTLAND,OR97209 		    GENERAL OPERATING SUPPORT 5,000

CHILDREN'S CANCER ASSOCIATION

1200 NW NAITO PKWY SUITE 140
PORTLAND,OR97209 		    GENERAL OPERATING SUPPORT 30,300

COMMUNITY WAREHOUSE

3969 NE MLK JR BLVD
PORTLAND,OR97212 		    GENERAL OPERATING SUPPORT 40,000

CYOCAMP HOWARD

847 NE 19TH AVENUE SUITE 385
PORTLAND,OR97232 		    GENERAL OPERATING SUPPORT 15,000

DE LA SALLE NORTH CATHOLIC HIGH SCHOOL

4300 NE KILLINGSWORTH STREET
PORTLAND,OR97218 		    GENERAL OPERATING SUPPORT 51,000

EDISON HIGH SCHOOL

9020 SW BEAVERTON HILLSDALE HIGHWAY
PORTLAND,OR97225 		    GENERAL OPERATING SUPPORT 10,000

HOLY CROSS SCHOOL

5202 N BOWDOIN
PORTLAND,OR97203 		    GENERAL OPERATING SUPPORT 21,000

HOLY FAMILY SCHOOL

7425 SE CESAR CHAVEZ BLVD
PORTLAND,OR97202 		    GENERAL OPERATING SUPPORT 15,000

HOLY REDEEMER CATHOLIC SCHOOL

127 N ROSA PARKS WAY
PORTLAND,OR972172098 		    GENERAL OPERATING SUPPORT 16,000

HOLY SPIRIT SISTERS

2736 NE 54TH AVENUE
PORTLAND,OR97213 		    GENERAL OPERATING SUPPORT 6,500

JESUIT VOLUNTEER CORPS NORTHWEST

PO BOX 3928
PORTLAND,OR972083928 		    GENERAL OPERATING SUPPORT 2,500

L'ARCHE PORTLAND

435 SE 85TH AVENUE
PORTLAND,OR97216 		    GENERAL OPERATING SUPPORT 5,000

LA SALLE CATHOLIC COLLEGE PREPARATORY

11999 SE FULLER ROAD
MILWAUKIE,OR97222 		    GENERAL OPERATING SUPPORT 122,600

LEWIS & CLARK COLLEGE

615 S PALATINE HILL ROAD MSC 56
PORTLAND,OR97219 		    GENERAL OPERATING SUPPORT 11,500

LIFEWORKS NW

5415 SW WESTGATE DRIVE
PORTLAND,OR97221 		    GENERAL OPERATING SUPPORT 10,000

MAYBELLE CENTER FOR COMMUNITY

121 NW 6TH AVENUE
PORTLAND,OR972093614 		    GENERAL OPERATING SUPPORT 15,000

MEALS ON WHEELS PEOPLE

PO BOX 19477
PORTLAND,OR972800477 		    GENERAL OPERATING SUPPORT 15,000

MOTHER & CHILD EDUCATION CENTER

1515 NE 41ST AVENUE
PORTLAND,OR97323 		    GENERAL OPERATING SUPPORT 10,000

MT ANGEL SEMINARY

1 ABBEY DRIVE
ST BENEDICT,OR97373 		    GENERAL OPERATING SUPPORT 10,000

NAMI MULTNOMAH

524 NE 52ND AVENUE
PORTLAND,OR972133047 		    GENERAL OPERATING SUPPORT 1,500

NEW NARRATIVE

8915 SW CENTER STREET
TIGARD,OR97223 		    GENERAL OPERATING SUPPORT 5,000

NORTHWEST CATHOLIC COUNSELING CENTER

8383 NE SANDY BLVD SUITE 205
PORTLAND,OR972204967 		    GENERAL OPERATING SUPPORT 20,000

NORTHWEST CHILDREN'S OUTREACH

PO BOX 1604
LAKE OSWEGO,OR97035 		    GENERAL OPERATING SUPPORT 30,000

NORTHWEST FAMILY SERVICES

4805 NE GLISAN
PORTLAND,OR97213 		    GENERAL OPERATING SUPPORT 5,000

NORTHWEST PILOT PROJECT INC

1430 SW BROADWAY SUITE 200
PORTLAND,OR97201 		    GENERAL OPERATING SUPPORT 25,000

NW ASSOCIATION FOR BLIND ATHLETES

PO BOX 65265
VANCOUVER,WA98665 		    GENERAL OPERATING SUPPORT 5,000

NW KIDNEY KIDS INC

PO BOX 230075
PORTLAND,OR97281 		    GENERAL OPERATING SUPPORT 1,500

OREGON FOOD BANK

PO BOX 55370
PORTLAND,OR97238 		    GENERAL OPERATING SUPPORT 50,000

OREGON SYMPHONY

851 SW 6TH AVENUE SUITE 385
PORTLAND,OR972041339 		    GENERAL OPERATING SUPPORT 10,000

OUR LADY OF LOURDES SCHOOL

4701 NW FRANKLIN STREET
VANCOUVER,WA98663 		    GENERAL OPERATING SUPPORT 15,000

OUR LADY OF THE LAKE CATHOLIC CHURCH

790 A AVENUE
LAKE OSWEGO,OR97034 		    GENERAL OPERATING SUPPORT 50,000

PARK ACADEMY

1915 SOUTH SHORE BLVD
LAKE OSWEGO,OR97034 		    GENERAL OPERATING SUPPORT 5,000

PARKER BOUNDS JOHNSON FOUNDATION

PO BOX 1989
LAKE OSWEGO,OR97035 		    GENERAL OPERATING SUPPORT 35,100

PHAME ACADEMY OF FINE ARTS

1631 NE BROADWAY SUITE 134
PORTLAND,OR97232 		    GENERAL OPERATING SUPPORT 15,000

PORTLAND PLAYHOUSE

602 NE PRESCOTT STREET
PORTLAND,OR97211 		    GENERAL OPERATING SUPPORT 1,500

PROJECT LEMONADE

PO BOX 96144
PORTLAND,OR97296 		    GENERAL OPERATING SUPPORT 57,000

QUAD INC

5125 SW MACADAM AVENUE SUITE 205
PORTLAND,OR972393820 		    GENERAL OPERATING SUPPORT 10,000

RAPHAEL HOUSE

4110 SE HAWTHORNE SUITE 503
PORTLAND,OR97214 		    GENERAL OPERATING SUPPORT 15,000

REBUILDING TOGETHER PORTLAND

PO BOX 25040
PORTLAND,OR97298 		    GENERAL OPERATING SUPPORT 10,000

REGIS ST MARY CATHOLIC SCHOOL

550 WEST REGIS STREET
STAYTON,OR97383 		    GENERAL OPERATING SUPPORT 20,000

ROSE HAVEN CIC

PO BOX 10405
PORTLAND,OR97296 		    GENERAL OPERATING SUPPORT 50,000

SAFETY COMPASS

PO BOX 1293
SILVERTON,OR97381 		    GENERAL OPERATING SUPPORT 21,500

SANDY COMMUNITY ACTION CENTER

PO BOX 11
SANDY,OR97055 		    GENERAL OPERATING SUPPORT 7,000

SANTA CLARA UNIVERSITY

DEVELOPMENT OFFICE 500 EL CAMINO
REAL
SANTA CLARA,CA950531400 		    GENERAL OPERATING SUPPORT 75,000

SERENITY LANE HEALTH SERVICES

PO BOX 8549
COBURG,OR97408 		    GENERAL OPERATING SUPPORT 25,000

SLEEP IN HEAVENLY PEACE

10609 NE SIMPSON
PORTLAND,OR97220 		    GENERAL OPERATING SUPPORT 2,500

SOCIETY OF ST VINCENT DE PAUL - PORTLAND COUNCIL

PO BOX 42157
PORTLAND,OR972420157 		    GENERAL OPERATING SUPPORT 100,000

ST ANDREW NATIVITY SCHOOL

PO BOX 111227
PORTLAND,OR97211 		    GENERAL OPERATING SUPPORT 51,000

ST CLARE CATHOLIC SCHOOL

1807 SW FREEMAN STREET
PORTLAND,OR97219 		    GENERAL OPERATING SUPPORT 15,000

ST IGNATIUS SCHOOL

3330 SE 43RD AVENUE
PORTLAND,OR97206 		    GENERAL OPERATING SUPPORT 15,000

ST JOHN THE APOSTLE SCHOOL

516 FIFTH STREET
OREGON CITY,OR97045 		    GENERAL OPERATING SUPPORT 20,000

ST LUKE CATHOLIC SCHOOL

529 HARRISON STREET
WOODBURN,OR97071 		    GENERAL OPERATING SUPPORT 12,000

ST MARY'S ACADEMY

1615 SW 5TH AVENUE
PORTLAND,OR97201 		    GENERAL OPERATING SUPPORT 140,000

ST MATTHEW CATHOLIC CHURCH

475 SE 3RD AVENUE
HILLSBORO,OR97123 		    GENERAL OPERATING SUPPORT 25,000

ST ROSE SCHOOL

5309 NE ALAMEDA STREET
PORTLAND,OR97213 		    GENERAL OPERATING SUPPORT 10,000

ST THERESE CATHOLIC SCHOOL

1260 NE 132ND AVENUE
PORTLAND,OR97230 		    GENERAL OPERATING SUPPORT 24,000

ST THOMAS MORE SCHOOL

3525 SW PATTON ROAD
PORTLAND,OR97221 		    GENERAL OPERATING SUPPORT 20,000

STORE TO DOOR

7730 SW 31ST AVENUE
PORTLAND,OR97219 		    GENERAL OPERATING SUPPORT 20,000

TARAHUMARA CHILDREN'S HOSPITAL

14009 SE MATILDA DRIVE
MILWAUKIE,OR97267 		    GENERAL OPERATING SUPPORT 15,000

THE HAITIAN PROJECT INC

PO BOX 6891
PROVIDENCE,RI02940 		    GENERAL OPERATING SUPPORT 5,000

THE MARIPOSA DR FOUNDATION

421 NORTH AURORA STREET
ITHICA,NY14850 		    GENERAL OPERATING SUPPORT 30,000

TRANSITION PROJECTS INC

665 NW HOYT STREET
PORTLAND,OR97209 		    GENERAL OPERATING SUPPORT 5,000

UNION GOSPEL MISSION

3 NW THIRD AVENUE
PORTLAND,OR97209 		    GENERAL OPERATING SUPPORT 5,000

VALLEY CATHOLIC HIGH SCHOOL

4275 SW 148TH AVENUE
BEAVERTON,OR97078 		    GENERAL OPERATING SUPPORT 43,000

VISITATION CATHOLIC SCHOOL

4189 NW VISITATION ROAD
FOREST GROVE,OR97116 		    GENERAL OPERATING SUPPORT 10,000

WHEEL TO WALK FOUNDATION

PO BOX 20146
PORTLAND,OR97294 		    GENERAL OPERATING SUPPORT 5,000
Total ................................. 3a 2,000,625
bApproved for future payment
Total ................................. 3b 0
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 ....     14 896,172  
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....     16 475,243  
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 6,093,588  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
a
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 0 7,465,003 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
7,465,003
(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:
BP LESTER & REGINA JOHN FOUNDATION
EIN:
23-7110263
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
GARY MCGEE & CO. LLP 11,172 8,379   2,793
KCL CONSULTING NW, INC. 10,767 8,075   2,692

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

TY 2025 DepreciationSchedule
Name:
BP LESTER & REGINA JOHN FOUNDATION
EIN:
23-7110263
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
COMPUTER 2009-11-23 430 417 SL 5.000000000000 0 0    
LAND 1999-10-01 371,855   L   0 0    
ELECTRICAL 1999-10-01 33,130 22,569 SL 39.000000000000 849 849    
HEATING AND AIR CONDITIONING 1999-10-01 36,763 25,069 SL 39.000000000000 943 943    
PAVING 1999-10-01 13,252 11,532 SL 15.000000000000 0 0    
LAND 1999-10-01 70,345   L   0 0    
BUILDING 1999-10-01 239,049 162,929 SL 39.000000000000 6,129 6,129    
ROOF 1999-10-01 14,285 9,730 SL 39.000000000000 366 366    
LEASEHOLD IMPROVEMENTS 1999-10-01 64,882 44,235 SL 39.000000000000 1,664 1,664    
COMPUTER 1999-10-01 8,555 8,108 SL 5.000000000000 0 0    
SOFTWARE 1999-10-01 2,884 2,884 SL 3.000000000000 0 0    
LAND 2011-10-01 1,818,202   L   0 0    
LAND 2012-02-28 720,000   L   0 0    
ROOF 2016-03-18 21,465 4,813 SL 39.000000000000 550 550    
COMPUTER - MACBOOK 2017-08-29 1,948 1,948 SL 5.000000000000 0 0    
IMPROVEMENTS 2017-06-26 3,599 690 SL 39.000000000000 92 92    
2018 IMPROVEMENTS 2018-12-26 91,939 14,240 SL 39.000000000000 2,357 2,357    
IMPROVEMENTS - SIDING/TRIM 2001-10-07 68,167 10,488 SL 39.000000000000 1,748 1,748    
SIDEWALK AND CURB IMPROVEMENTS 2019-04-05 6,291 919 SL 39.000000000000 161 161    
2020 IMPROVEMENTS 2020-05-15 76,045 9,019 SL 39.000000000000 1,950 1,950    
FURNITURE AND FIXTURES 2020-05-15 55,678 35,771 SL 7.000000000000 7,954 7,954    
2022 IMPROVEMENTS 2022-05-15 158,938 10,697 SL 39.000000000000 4,075 4,075    
2023 IMPROVEMENTS 2023-05-15 36,762 1,532 SL 39.000000000000 943 943    
2024 FURNITURE AND FIXTURES 2024-05-15 5,850 94 SL 39.000000000000 150 150    
2024 IMPROVEMENTS 2024-05-15 3,692 59 SL 39.000000000000 95 95    

TY 2025 InvestmentsCorpBondsSchedule
Name:
BP LESTER & REGINA JOHN FOUNDATION
EIN:
23-7110263
Name of Bond End of Year Book Value End of Year Fair Market Value
BANK OF AMERICA CORPORATION MTN ISIN 234,971 223,009
BARCLAYS BANK PLC 140,005 138,446
JPMORGAN CHASE & CO. NTS ISIN 234,206 211,599
PNC FINL SVCS GROUP INC 124,050 123,936
NXP BV SR NOTE CPN 3,940 3,950
BANK AMERICA CORP SR 82,555 82,897
SANTANDER HLDGS USA INC 125,133 125,727
CITIGROUP INC UNSECD 124,362 124,461
RYDER SYS INC 72,325 72,197
ROYAL CARIBBEAN CRUISES 114,601 114,405
SYSTEM ENERGY RES INC 2,076 2,075
JEFFERIES FINL GROUP INC 122,104 122,556
BANK NEW YORK MELLON CORP 1,012 1,011
AMGEN INC SR NOTE CPN 30,990 30,977
WESTROCK INC GTD SR NOTE 104,229 103,959
KEURIG DR PEPPER INC SR NOTE 165,323 165,027
GLOBAL PAYMENTS INC 40,054 39,954
WEYERHAEUSER CO 122,963 122,228
NISOURCE INC UNSECD 29,230 29,152
ANTHEM INC UNSECD NOTE 41,395 41,273
RELAX CAP INC 952 949
MCDONALDS CORP 982 981
BP CAP MKTS AMER INC 899 898
JPMORGAN CHASE & CO. UNSECD NOTE 20,887 20,869
WELLS FARGO & CO 86,684 86,444
COMCAST CORP NEW SR NOTE 103,688 103,353
AMGEN INC SR NOTE CPN 127,221 127,009
ASSURED GTY US HLDGS INC 18,857 18,836
CROWN CASTLE INTL 104,262 103,849
MOODYS CORP SR 124,180 124,247
RTX CORP UNSECD NOTE 82,654 82,261
COUSINS PPTUS LP GTD 90,601 90,528
COREBRIDGE FINL INC SR 124,713 123,494
XCEL ENERGY INC SR 2,003 1,987
GLOBAL PAYMENTS INC 123,284 121,626
MPLX LP SR NOTE CPN 123,286 122,631
ONEOK INC NEW NOTE 40,938 40,471
EQUITABLE HOLDINGS 82,364 81,346
MICRON TECHNOLOGY INC 117,719 116,961
FISERV INC SR NOTE CPN 122,424 119,881
ENTERGY LA LLC COLL TR 1,933 1,925
OHIO PWR CO SR NOTE 81,984 81,132
ALEXANDRIA REAL ESTATE EQUITIES INC 83,913 82,185
APPALACHIAN PWER CO SR NOTE 82,516 81,098
ORACLE CORP NOTE CPN 122,042 116,078
ARIZONA PUB SVS CO 101,738 100,769
EASTERN ENERGY GAS HLDGS LLC SR NOTE 125,315 124,296
ELEVANCE HLTH INC NOTE 124,819 123,244
ARTHUR J GALLAGHER & CO SR NOTE CPN 122,434 121,183
COTERRA ENERGY INC SR NOTE 122,124 121,517
TAPESTRY INC SR NOTE CPN 30,861 30,602
AMERICAN HOMES 4 RENT LP 123,083 121,715
VERIZON GLBL FDG CORP NOTE 126,592 125,904
WELLS FARGO & CO 79,569 78,738
ANHEUSER BUSCH COS LLC 1,993 1,981
U.S. BANCORP MTN ISIN 253,601 252,190

TY 2025 InvestmentsCorpStockSchedule
Name:
BP LESTER & REGINA JOHN FOUNDATION
EIN:
23-7110263
Name of Stock End of Year Book Value End of Year Fair Market Value
ABBVIE INC 138,840 217,066
ADVANCED MICRO DEVICES INC 113,870 214,160
AFFIRM HOLDINGS INC CL A 124,553 148,860
ALPHABET INC CL C 102,797 376,560
AMAZON COM INC 271,612 473,181
APPLE INC 148,959 897,138
APPLOVIN CORP CL A 150,637 269,528
BITMINE IMMERSION TECHNOLOGIES INC 89,728 47,513
BLACKSTONE INC 288,930 354,522
BLUE OWL CAPITAL CORP 36,290 37,290
BOEING CO 264,064 314,824
BOOKING HOLDINGS INC 60,950 133,883
BROADCOM INC 128,578 484,540
CARVANA COMPANY CL A 137,670 400,919
CIPHER MINING INC 24,440 59,040
CONSTELLATION ENERGY CORP 107,213 105,981
COSTCO WHOLESALE CORP 418,538 431,170
DEERE & CO. 296,932 349,177
DELL TECHNOLOGIES INC CL C 152,657 169,938
DUTCH BROS INC CL A 190,885 183,660
EATON CORP PLC 537,204 509,616
ELI LILLY & CO. 69,858 161,202
EMCOR GROUP INC 114,812 110,122
EXXON MOBIL CORP 143,698 174,493
GE VERNOVA LLC 175,739 196,071
HALOZYME THERAPEUTICS INC 84,459 100,950
HOME DEPOT INC 112,095 151,404
HONEYWELL INTL INC 216,715 219,476
INTERACTIVE BROKERS GROUP 214,398 443,739
ISHARES SILVER TRUST 132,561 193,260
KLA CORP 46,788 182,262
KNIFE RIVER HOLDINGS INC 88,557 98,490
LPL FINANCIAL HOLDINGS INC 181,300 178,585
LULULEMON ATHLETICA INC 127,304 145,467
MARVELL TECHNOLOGY INC 91,570 84,980
MASTERCARD INC CL A 38,451 142,720
META PLATFORMS INC CL A 552,924 1,122,153
MICRON TECHNOLOGY INC 296,959 599,361
MICROSOFT CORP 395,446 507,801
MOLINA HEALTHCARE INC 276,974 329,726
MOTOROLA SOLUTIONS INC 39,950 95,830
NETFLIX INC 121,231 93,760
NORTHROP GRUMMAN CORP 81,972 85,532
NVIDIA CORP 77,112 233,125
OPENDOOR TECHNOLOGIES INC 85,588 87,450
ORACLE CORP 346,849 263,128
PALANTIR TECHNOLOGIES 27,586 57,769
SHOPIFY INC CL A 74,258 193,164
SIMON PROPERTY GROUP INC NEW 63,503 101,810
SOLANA CO CL A 72,343 40,460
SOLSTICE ADVANCED MATERIALS INC 8,736 8,793
SPDR GOLD TRUST GOLD SHARES 294,767 336,864
STARBUCKS CORP 260,079 235,788
STRATEGY INC CL A 268,172 410,265
STRATEGY INC SER A 86,819 63,008
T-MOBILE US INC 82,690 121,824
TESLA INC 156,439 449,720
VERTIV HOLDINGS LLC CL A 122,479 113,407
VISA INC CLASS A 108,214 234,976

TY 2025 InvestmentsGovtObligationsSch
Name:
BP LESTER & REGINA JOHN FOUNDATION
EIN:
23-7110263
US Government Securities - End of Year Book Value:

0
US Government Securities - End of Year Fair Market Value:

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


4,890,017
State & Local Government Securities - End of Year Fair Market Value:


4,939,768


TY 2025 InvestmentsLandSchedule2
Name:
BP LESTER & REGINA JOHN FOUNDATION
EIN:
23-7110263
Category/ Item Cost/Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
LAND 371,855 0 371,855  
ELECTRICAL 33,130 23,418 9,712  
HEATING AND AIR CONDITIONING 36,763 26,012 10,751  
PAVING 13,252 11,532 1,720  
LAND 70,345 0 70,345  
BUILDING 239,049 169,058 69,991  
ROOF 14,285 10,096 4,189  
LEASEHOLD IMPROVEMENTS 64,882 45,899 18,983  
COMPUTER 8,555 8,108 447  
SOFTWARE 2,884 2,884 0  
LAND 1,818,202 0 1,818,202  
LAND 720,000 0 720,000  
ROOF 21,465 5,363 16,102  
IMPROVEMENTS 3,599 782 2,817  
2018 IMPROVEMENTS 91,939 16,597 75,342  
IMPROVEMENTS - SIDING/TRIM 68,167 12,236 55,931  
SIDEWALK AND CURB IMPROVEMENTS 6,291 1,080 5,211  
2020 IMPROVEMENTS 76,045 10,969 65,076  
FURNITURE AND FIXTURES 55,678 43,725 11,953  
2022 IMPROVEMENTS 158,938 14,772 144,166  
2023 IMPROVEMENTS 36,762 2,475 34,287  
2024 FURNITURE AND FIXTURES 5,850 244 5,606  
2024 IMPROVEMENTS 3,692 154 3,538  

TY 2025 InvestmentsOtherSchedule2
Name:
BP LESTER & REGINA JOHN FOUNDATION
EIN:
23-7110263
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
AMERICAN CAPITAL WORLD GROWTH & INCOME CL A AT COST 184,256 317,024
AMERICAN MUTUAL CL A AT COST 1,075,075 2,029,079
BARCLAYS BANK PLC PHOENIX CONTIN DUE 4/2/27 AT COST 150,005 134,055
BARCLAYS BANK PLC PHOENIX CONTIN DUE 4/8/27 AT COST 175,005 177,783
BARCLAYS BANK PLC PHOENIX CONTIN DUE 4/13/27 AT COST 200,005 203,300
BARCLAYS BANK PLC PHOENIX CONTIN DUE 4/30/27 AT COST 175,005 159,495
BARCLAYS BANK PLC PHOENIX CONTIN DUE 5/5/27 AT COST 100,005 99,720
BARCLAYS BANK PLC PHOENIX CONTIN DUE 6/3/27 AT COST 175,005 181,930
BARCLAYS BANK PLC PHOENIX CONTIN DUE 6/7/27 AT COST 175,005 172,917
BARCLAYS BANK PLC PHOENIX CONTIN DUE 6/15/27 AT COST 100,005 97,760
BARCLAYS BANK PLC PHOENIX CONTIN DUE 6/17/27 AT COST 50,005 51,170
BLACKROCK GLOBAL EQUITY MARKET NEUTRAL INSTL CL AT COST 475,319 482,778
BLACKROCK ESG CAPITAL ALLOCATION TERM TRUST AT COST 132,560 123,040
BNP PARIBAS CONTIN INCM NOTE DUE 4/28/27 AT COST 175,005 141,820
BNP PARIBAS CONTIN INCM NOTE DUE 6/7/27 AT COST 200,005 202,080
BNP PARIBAS CONTIN INCM NOTE DUE 12/13/27 AT COST 50,005 46,495
FIRST TRUST AMERICAN AGENDA 30 SA CA AT COST 299,998 374,753
FIRST TRUST DEEP VALUE DIVID 44 MO CA AT COST 259,998 310,317
FIRST TRUST DIVIDEND STRENGTH 67 MO CA AT COST 800,006 809,336
FIRST TRUST DOW JONES INTERNET INDEX ETF AT COST 61,374 107,672
FIRST TRUST HIGH DIVIDEND EQUITY 63 MO CA AT COST 144,999 143,864
FUNDMENTAL INVESTORS CL A AT COST 1,257,258 1,976,164
GLOBAL X S&P 500 COVERED CALL EFT AT COST 80,836 81,260
INVESTMENT CO AMERICA CL A AT COST 1,012,226 1,896,271
ISHARES 20+ YR TREASURY BOND AT COST 175,478 174,320
ISHARES 1-3 YEAR TREASURY BOND EFT AT COST 109,900 107,666
ISHARES RUSSELL 2000 EFT AT COST 1,028,353 1,058,488
ISHARES S&P SMALL CAP 600 GROWTH ETF AT COST 232,603 239,972
MORGAN STANLEY FIN LLC CONTIN INCM SECS DUE 3/24/27 AT COST 150,004 113,873
MORGAN STANLEY FIN LLC CONTIN INCM SECS DUE 3/30/27 AT COST 150,004 123,277
MORGAN STANLEY FIN LLC CONTIN INCM SECS DUE 4/8/27 AT COST 200,004 195,920
MORGAN STANLEY FIN LLC BUF JUMP SECS LKD ORCL CPN DUE 5/3/27 AT COST 150,004 131,025
MORGAN STANLEY FIN LLC BUF JUMP SECS LKD APP CPN DUE 5/3/27 AT COST 100,005 102,150
MORGAN STANLEY FIN LLC BUF JUMP SECS LKD CVNA CPN DUE 5/4/27 AT COST 60,005 62,826
MORGAN STANLEY FIN LLC CONTIN INCM NOTE DUE 5/5/27 AT COST 60,005 63,606
OPENDOOR TECHNOLOGIES INC SER A, K, Z AT COST 0 908
PIMCO ULTRA SHORT GOVERNMENT ACTIVE ETF AT COST 505,038 503,825
SPDR S&P REGIONAL BANKING ETF AT COST 119,730 129,620
STATE STREET SPDR S&P BIOTECH ETF AT COST 365,323 402,369
VANGUARD TOTAL INTL STOCK INDEX ETF AT COST 598,856 603,520
VANGUARD FTSE ALL WORLD EX US ETF AT COST 327,623 331,020
VANGUARD RUSSELL 2000 GROWTH INDEX FD ETF SHS AT COST 119,415 117,995
WASH MUTL INVS FD INC CLASS A AT COST 798,879 980,141

TY 2025 LegalFeesSchedule
Name:
BP LESTER & REGINA JOHN FOUNDATION
EIN:
23-7110263
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
BROWNSTEIN RASK LLP 1,725 863   863
HAGLUND KELLEY LLP 165 82   83


TY 2025 OtherAssetsSchedule
Name:
BP LESTER & REGINA JOHN FOUNDATION
EIN:
23-7110263
Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
MACADAM WAREHOUSE PROPERTIES 1,414,772 1,443,012 3,425,000
TIMBERLAND 21,534 21,534 255,000


TY 2025 OtherDecreasesSchedule
Name:
BP LESTER & REGINA JOHN FOUNDATION
EIN:
23-7110263
Description Amount
BOND PREMIUM AMORTIZATION 1,516,802


TY 2025 OtherExpensesSchedule
Name:
BP LESTER & REGINA JOHN FOUNDATION
EIN:
23-7110263
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
OFFICE EXPENSES 10,976 5,609   5,609
RENTAL EXPENSES 38,037 37,785   0
OREGON DEPT OF JUSTICE ANNUAL FEES 2,650 0   2,650
INSURANCE 11,795 5,897   5,898
OTHER EXPENSE 1,960 0   1,960


TY 2025 OtherProfessionalFeesSchedule
Name:
BP LESTER & REGINA JOHN FOUNDATION
EIN:
23-7110263
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
LPL FINANCIAL - INVESTMENT MANAGEMENT FEES 155,218 155,218   0
PROPERTY VALUATION AND APPRAISAL SERVICES 11,578 11,578   0


TY 2025 TaxesSchedule
Name:
BP LESTER & REGINA JOHN FOUNDATION
EIN:
23-7110263
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FEDERAL EXCISE TAXES 85,000 0   0