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
RALPH AND FRANCES MCGILL FOUNDATION
THE TRUST COMPANY OF OKLAHOMA
Number and street (or P.O. box number if mail is not delivered to street address) PO BOX 3627
  Room/suite
City or town
TULSA
State or province
OK
Country  
ZIP or foreign postal code
74101
A Employer identification number

73-1590898
B Telephone number (see instructions)

9187440553
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)$9,386,070J 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... 213,849 213,849  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 262,011
b Gross sales price for all assets on line 6a 1,392,166
7 Capital gain net income (from Part IV, line 2)... 262,011
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
219 37  
12 Total. Add lines 1 through 11........ 476,079 475,897  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 57,668 28,834   28,834
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
1,675 1,675    
c Other professional fees (attach schedule)....        
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
6,716 2,893    
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.......... 66,059 33,402   28,834
25 Contributions, gifts, grants paid....... 642,500 642,500
26 Total expenses and disbursements. Add lines 24 and 25 ................ 708,559 33,402   671,334
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -232,480
b Net investment income (if negative, enter -0-) 442,495
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.............      
2 Savings and temporary cash investments......... 125,481 106,624 106,624
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)      
b Investments—corporate stock (attach schedule)....... 4,030,783 3,874,417 7,284,637
c Investments—corporate bonds (attach schedule)....... 1,974,511 1,917,592 1,994,809
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) 6,130,775 5,898,633 9,386,070
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe )    
23 Total liabilities (add lines 17 through 22).........   0
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions........... 6,130,775 5,898,633
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........    
27 Paid-in or capital surplus, or land, bldg., and equipment fund    
28 Retained earnings, accumulated income, endowment, or other funds    
29 Total net assets or fund balances (see instructions)..... 6,130,775 5,898,633
30 Total liabilities and net assets/fund balances (see instructions). 6,130,775 5,898,633
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
6,130,775
2
Enter amount from Part I, line 27a .....................
2
-232,480
3
Other increases not included in line 2 (itemize) Click to see attachment
List of Attached Documents:
// Content
3
338
4
Add lines 1, 2, and 3 ..........................
4
5,898,633
5
Decreases not included in line 2 (itemize)
5
 
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, line 29, column (b) ..
6
5,898,633
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 TCO ST COVERED P 2025-01-01 2025-12-31
b TCO LT COVERED P 2020-01-01 2025-12-31
c WASH SALE P 2020-01-01 2025-12-31
d LONG TERM CAPITAL GAIN DISTRIBUTION P 2020-01-01 2025-12-31
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 10,746   12,278 -1,532
b 1,380,659   1,117,877 262,782
c 120     120
d 641     641
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       -1,532
b       262,782
c       120
d       641
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 2 262,011
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 6,151
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 6,151
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 6,151
6 Credits/Payments:
a 2025 estimated tax payments and 2024 overpayment credited to 2025 6a 3,080
b Exempt foreign organizations—tax withheld at source...... 6b  
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 3,080
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8  
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed....... 9 3,071
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 tax0 Refunded 11  
For Refunded amount, also complete and attach Form 8050. See instructions.
Form 990-PF (2025)
Form 990-PF (2025)
Page 4
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. $   (2) On foundation managers.$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.$  
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
round bullet By language in the governing instrument, or
round bullet By state legislation that effectively amends the governing instrument so that no mandatory directions
that conflict with the state law remain in the governing instrument? ................
6
Yes
 
7
Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
and Part XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
OK
b
If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
8b
Yes
 
9
Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
or 4942(j)(5) for calendar year 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 ofTHE TRUST COMPANY OF OKLAHOMA Telephone no. (918) 744-0553

Located atPO BOX 3627TULSAOK ZIP+4741013627
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)
 
No
(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
THE TRUST COMPANY OF OKLAHOMA Trustee
20.00 		57,668    
PO BOX 3627
TULSA,OK741013627
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...................  
Form 990-PF (2025)
Form 990-PF (2025)
Page 7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)
3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
NONE
Total number of others receiving over $50,000 for professional services.............right 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)
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
8,909,219
b
Average of monthly cash balances.......................
1b
146,184
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, 1b, and 1c).......................
1d
9,055,403
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
 
3
Subtract line 2 from line 1d.........................
3
9,055,403
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
135,831
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
8,919,572
6
Minimum investment return. Enter 5% (0.05) of line 5 ................
6
445,979
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
445,979
2a
Tax on investment income for 2025 from Part V, line 5 .......
2a
6,151
b
Income tax for 2025. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
6,151
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
439,828
4
Recoveries of amounts treated as qualifying distributions................
4
 
5
Add lines 3 and 4............................
5
439,828
6
Deduction from distributable amount (see instructions) .................
6
 
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
439,828
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
671,334
b
Program-related investments—total from Part VIII-B..................
1b
 
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
671,334
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 7 439,828
2 Undistributed income, if any, as of the end of 2025:
a Enter amount for 2024 only.......  
b Total for prior years:20 , 20, 20  
3 Excess distributions carryover, if any, to 2025:
a From 2020...... 98,283
b From 2021...... 100,380
c From 2022...... 81,419
d From 2023...... 186,446
e From 2024...... 271,322
f Total of lines 3a through e ........ 737,850
4Qualifying distributions for 2025 from Part
XI, line 4: $ 671,334
a Applied to 2024, but not more than line 2a  
b Applied to undistributed income of prior years
(Election required—see instructions) ..... 		 
c Treated as distributions out of corpus (Election
required—see instructions) ........ 		0
d Applied to 2025 distributable amount..... 439,828
e Remaining amount distributed out of corpus 231,506
5 Excess distributions carryover applied to 2025.    
(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 5 969,356
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		 
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 ........... 		 
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 .......... 		0
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) ... 		98,283
9 Excess distributions carryover to 2026.
Subtract lines 7 and 8 from line 6a ...... 		871,073
10 Analysis of line 9:
a Excess from 2021 .... 100,380
b Excess from 2022 .... 81,419
c Excess from 2023 .... 186,446
d Excess from 2024 .... 271,322
e Excess from 2025 .... 231,506
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 e-mail address of the person to whom applications should be addressed:
JAMES F ARENS II
6120 SOUTH YALE SUITE 1900
TULSA,OK74136
(918) 744-0553
bThe form in which applications should be submitted and information and materials they should include:
SUBMISSION OF A REQUEST MUST BE IN WRITING. THE LETTER MUST STATE THE SPECIFIC NEED, A CURRENT LIST OF BOARD MEMBERS AND PROOF OF 501(C)(3) STATUS.
cAny submission deadlines:
NO DEADLINES
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
GRANTEE ORGANIZATION MUST BE A 501(C)(3) EXEMPT ORGANIZATION
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

TULSA TOWN HALL

PO BOX 52266
TULSA,OK74152 		None   PROGRAM SERVICES 10,000

FAMILY & CHILDRENS SERVICES

5310 E 31ST STREET STE 800
TULSA,OK74135 		None   PROGRAM SERVICES 10,000

OKLAHOMA STATE UNIVERSITY FOUNDATION

400 SOUTH MONROE ST
STILLWATER,OK74074 		None   PROGRAM SERVICES 10,000

SAINT SIMEONS EPISCOPAL HOME FDN

3701 MARTIN LUTHER KING JR BLVD
TULSA,OK74106 		None   PROGRAM SERVICES 25,000

CLAREHOUSE INC

7617 SOUTH MINGO ROAD
TULSA,OK74133 		None   PROGRAM SERVICES 5,000

LINERS BASEBALL

8813 N 131ST E AVE
OWASSO,OK74055 		None   PROGRAM SERVICES 15,000

SPECIAL OLYMPICS OKLAHOMA

6835 SOUTH CANTON AVENUE
TULSA,OK74136 		None   PROGRAM SERVICES 5,000

TEACH FOR AMERICA

3441 E ARCHER STREET
TULSA,OK74115 		None   PROGRAM SERVICES 2,500
YWCA


1910 S LEWIS AVE
TULSA,OK74104 		None   PROGRAM SERVICES 12,000
CAMP FIRE GREEN COUNTRY


706 S BOSTON AVE
TULSA,OK74119 		None   PROGRAM SERVICES 5,000
SAINT CATHERINE SCHOOL


2515 W 46TH ST
TULSA,OK74107 		None   PROGRAM SERVICES 50,000

TULSA COUNTY MEDICAL SOCIETY FOUNDATION

5315 S LEWIS AVE
TULSA,OK74105 		None   PROGRAM SERVICES 25,000
TULSA SYMPHONY ORCHESTRA


117 N BOSTON AVE STE 201
TULSA,OK74103 		None   PROGRAM SERVICES 10,000
READING PARTNERS OF TULSA


907 S DETROIT AVE SUITE 600
TULSA,OK74120 		None   PROGRAM SERVICES 4,000
CAP TULSA


5330 E 31ST STREET STE 300
TULSA,OK74135 		None   PROGRAM SERVICES 5,000
MUDDY PAWS PETS HELPING PEOPLE


2234 E 56TH PLACE
TULSA,OK74105 		None   PROGRAM SUPPORT 20,000
HUMBLE SONS BIKE COMPANY


1613 W LINCOLN PL
BROKEN ARROW,OK74012 		None   PROGRAM SERVICES 15,000
A NEW LEAF


PO BOX 2370
OWASSO,OK74055 		None   PROGRAM SERVICES 10,000
GOOD SAMARITAN HLTH SERVICES


PO BOX 1191
TULSA,OK74101 		None   PROGRAM SERVICES 5,000
CATHOLIC CHARITIES OF EASTERN OK


PO BOX 580460
TULSA,OK74158 		None   PROGRAM SERVICES 25,000
SAN MIGUEL SCHOOL OF TULSA


2444 EAST ADMIRAL BLVD
TULSA,OK74110 		None   PROGRAM SERVICES 5,000
TULSA BOTANIC GARDEN


3900 TULSA BOTANIC GARDEN DR
TULSA,OK74127 		None   PROGRAM SERVICES 5,000
REVITALIZE T-TOWN


14 EAST 7TH STREET
TULSA,OK74119 		None   PROGRAM SERVICES 5,000
THE CENTER FOR INDIVIDUALS WITH PHY


815 S UTICA AVE
TULSA,OK74104 		None   PROGRAM SERVICES 7,500
THE CYSTIC FIBROSIS FOUNDATION


2123 S ATLANTA PL STE 100
TULSA,OK74114 		None   PROGRAM SERVICES 5,000
NEW HOPE OKLAHOMA


PO BOX 3243
TULSA,OK74105 		None   PROGRAM SERVICES 5,000
SCORE TULSA


7107 S YALE BOX 155
TULSA,OK74136 		None   PROGRAM SERVICES 2,500
NEIGHBORS ALONG THE LINE


5000 CHARLES PAGE BLVD
TULSA,OK74127 		None   PROGRAM SERVICES 7,500
HOPE


3354 E 51ST ST
TULSA,OK74135 		None   PROGRAM SERVICES 2,500
FOSTERING CONNECTIONS


3326-B E 51ST ST
TULSA,OK74135 		None   PROGRAM SERVICES 2,500
1ST STEP MALE DIVERSION


1516 S BOSTON AVE STE 115
TULSA,OK74119 		None   PROGRAM SERVICES 10,000
108 CONTEMPORARY


108 EAST RECONCILATION WAY
TULSA,OK74103 		None   PROGRAM SERVICES 5,000
LEGAL AID SERVICES OF OKLAHOMA INC


907 S DETROIT AVE STE 725
TULSA,OK74120 		None   PROGRAM SERVICES 5,000
PHILBROOK MUSEUM


2727 S ROCKFORD RD
TULSA,OK74114 		None   PROGRAM SERVICES 25,000
TULSA GIRLS ART SCHOOL


2202 E ADMIRAL BLVD
TULSA,OK74110 		None   PROGRAM SERVICES 5,000
TULSA OPERA


1610 S BOULDER AVE
TULSA,OK74119 		None   PROGRAM SERVICES 10,000
A SPECIAL PURPOSE


1701 S MAIN ST 1225
BROKEN ARROW,OK74013 		None   PROGRAM SERVICES 2,500
THE CHURCH STUDIO MUSIC FOUNDATION


304 S TRENTON AVE
TULSA,OK74120 		None   PROGRAM SERVICES 5,000
CHILD ABUSE NETWORK INC


2829 SOUTH SHERIDAN RD
TULSA,OK74129 		NONE   PROGRAM SERVICES 3,000
CIRCLE CINEMA FOUNDATION INC


8 S LEWIS AVE
TULSA,OK74104 		None   PROGRAM SERVICES 7,500
COLLEGE BOUND ACADEMY


2525 SOUTH 101ST EAST AVENUE
TULSA,OK74129 		NONE   PROGRAM SERVICES 5,000
HABITAT FOR HUMANITY


6235 E 13TH ST
TULSA,OK74112 		NONE   PROGRAM SERVICES 10,000
LINDSEY HOUSE


1607 N HARTFORD AVENUE
TULSA,OK74106 		NONE   PROGRAM SERVICES 5,000
NEIGHBOR FOR NEIGHBOR INC


PO BOX 520966
TULSA,OK74152 		NONE   PROGRAM SERVICES 7,500
PARENT CHILD CENTER OF TULSA


1421 S BOSTON AVENUE
TULSA,OK74119 		NONE   PROGRAM SERVICES 15,000
THE SPRING


PO BOX 1588
SAND SPRINGS,OK74063 		NONE   PROGRAM SERVICES 5,000
THEATRE TULSA


PO BOX 995
TULSA,OK74101 		NONE   PROGRAM SERVICES 3,000
TULSA GIRL'S HOME


7315 S LEWIS AVE
TULSA,OK74136 		NONE   PROGRAM SERVICES 5,000
YMCA OF GREATER TULSA


5400 S OLYMPIA AVE
TULSA,OK74107 		NONE   PROGRAM SERVICES 25,000
CROSSTOWN LEARNING CENTER


2501 E ARCHER STREET
TULSA,OK74110 		NONE   PROGRAM SERVICES 5,000
HELPING HAND MINISTRY


709 S BOSTON AVENUE
TULSA,OK74119 		NONE   PROGRAM SERVICES 2,500
HOSPICE OF GREEN COUNTRY


3501 S YALE AVE
TULSA,OK74135 		NONE   PROGRAM SERVICES 5,000
FOLDS OF HONOR FOUNDATION


5971 N PATRIOT DRIVE
OWASSO,OK74055 		NONE   PROGRAM SERVICES 5,000
THE STONEBROOK PROJECT


PO BOX 1119
CATOOSA,OK74015 		NONE   PROGRAM SERVICES 5,000
FOOD BANK OF EASTERN OKLAHOMA


1304 N KENOSHA AVE
TULSA,OK74106 		NONE   PROGRAM SERVICES 15,000
CHILD ADVOCACY NETWORK


2815 S SHERIDAN ROAD
TULSA,OK74129 		None   PROGRAM SERVICES 5,000
GATESWAY


2448 E 81STH ST STE 5200
TULSA,OK74137 		NONE   PROGRAM SERVICES 5,000
ONE HOPE TULSA


7419 E 11TH STREET
TULSA,OK74112 		NONE   PROGRAM SERVICES 2,500
PAUSE 4 PAWS INC


2032 UTICA SQUARE 52768
TULSA,OK74152 		NONE   PROGRAM SERVICES 4,000
SHE BREWS COFFEE TRANSITION PROGRAM


2026 E 1ST ST
TULSA,OK74104 		    PROGRAM SERVICES 5,000
SOUNDPONY ATHLETIC CLUB


409 N MAIN STREET
TULSA,OK74103 		None   PROGRAM SERVICES 5,000
TWISTED ARTS


PO BOX 14476
TULSA,OK74159 		None   PROGRAM SERVICES 2,500
GENESYS WORKS


36 E CAMERON STREET
TULSA,OK74103 		NONE   PROGRAM SERVICES 5,000
GLOBAL GARDENS


PO BOX 52034
TULSA,OK74152 		None   PROGRAM SERVICES 5,000
HEARTS FOR HEARING


5350 E 31ST STREET 301
TULSA,OK74135 		None   PROGRAM SERVICES 2,000
RESONANCE CENTER FOR WOMEN INC


1608 S ELWOOD AVE
TULSA,OK74119 		None   PROGRAM SERVICES 15,000
TULSA COMMUNITY COLLEGE FOUNDATION


909 S BOSTON AVE
TULSA,OK74119 		    PROGRAM SERVICES 5,000
AVANZANDO JUNTOS


32 S LEWIS AVE
TULSA,OK74104 		NONE   PROGRAM SERVICES 2,500
DREXEL ACADEMY


1 WEST 36TH STREET NORTH STE 3
TULSA,OK74106 		NONE   PROGRAM SERVICES 5,000
JOHN 316 MISSION


575 N 39TH W AVE
TULSA,OK74127 		NONE   PROGRAM SERVICES 5,000
LEND A HAND FOUNDATION


PO BOX 52055
TULSA,OK74152 		NONE   PROGRAM SERVICES 2,500
OUTSIDERS HOUSE MUSEUM


731 N ST LOUIS AVE
TULSA,OK74106 		NONE   PROGRAM SERVICES 5,000
SOUTH TULSA COMMUNITY HOUSE


5780 S PEORIA AVE
TULSA,OK74105 		NONE   PROGRAM SERVICES 2,500
TULSA DEBATE LEAGUE


PO BOX 35711
TULSA,OK74153 		NONE   PROGRAM SERVICES 2,500
TULSA GARDEN CENTER AT WOODWARD PAR


2435 S PEORIA AVE
TULSA,OK74114 		NONE   PROGRAM SERVICES 5,000
TULSA ZOO MANAGEMENT INC


6421 E 36TH STREET NORTH
TULSA,OK74115 		None   PROGRAM SERVICES 10,000
UNION SCHOOLS EDUCATION FOUNDATION


8506 E 61ST STREET
TULSA,OK74133 		NONE   PROGRAM SERVICES 5,000
UP WITH TREES


1102 S BOSTON AVE
TULSA,OK74119 		NONE   PROGRAM SERVICES 2,000
YOUTH AT HEART


PO BOX 35798
TULSA,OK74153 		NONE   PROGRAM SERVICES 2,500
TULSA METROPOLITAN MINISTRY


PO BOX 702614
TULSA,OK74170 		NONE   PROGRAM SERVICES 10,000
PATHWAYS ADULT LEARNING CENTER


PO BOX 703064
TULSA,OK74170 		NONE   PROGRAM SERVICES 2,500
WOMEN ACCESSING NON-TRADITIONAL TRA


2521 S SHERIDAN RD
TULSA,OK74129 		NONE   PROGRAM SERVICES 2,000
FORTIFY GLOBAL


8629 S DARLINGTON AVE
TULSA,OK74137 		NONE   PROGRAM SERVICES 1,000
SUTTON AVIAN RESEARCH CENTER


393636 GAP RD
BARTLESVILLE,OK74003 		NONE   PROGRAM SERVICES 2,000
CASA OF NORTHEAST OKLAHOMA INC


1222 N FLORENCE AVE STE A
CLAREMORE,OK74017 		None   PROGRAM SERVICES 2,500
Total ................................. 3a 642,500
bApproved for future payment
Total ................................. 3b  
Form 990-PF (2025)
Form 990-PF (2025)
Page 12
Part XV-A
Analysis of Income-Producing Activities
Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
Related or exempt
function income
(See instructions.)
1Program service revenue: (a)
Business code 		(b)
Amount 		(c)
Exclusion code 		(d)
Amount
a
b
c
d
e
f
gFees and contracts from government agencies          
2 Membership dues and assessments ....          
3 Interest on savings and temporary cash
investments ........... 		         
4 Dividends and interest from securities ....     14 213,849  
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 ............ 		    18 262,011  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
aLITIGATION SETTLEMENT 		    1 37  
bNON TAXABLE DIVIDEND     1 182  
c
d
e
12 Subtotal. Add columns (b), (d), and (e) ..   476,079  
13Total. Add line 12, columns (b), (d), and (e)..................
13
476,079
(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: 25022934
Software Version: 2025v4.1


Form 990PF - Special Condition Description:
Special Condition Description

TY 2025 AccountingFeesSchedule
Name:
RALPH AND FRANCES MCGILL FOUNDATION
 
THE TRUST COMPANY OF OKLAHOMA
EIN:
73-1590898
Software ID:
25022934
Software Version:
2025v4.1
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING FEES 1,675 1,675 0 0

TY 2025 OtherIncomeSchedule2
Name:
RALPH AND FRANCES MCGILL FOUNDATION
 
THE TRUST COMPANY OF OKLAHOMA
EIN:
73-1590898
Software ID:
25022934
Software Version:
2025v4.1
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
LITIGATION SETTLEMENT 37 37  
NON TAXABLE DIVIDEND 182    


TY 2025 OtherIncreasesSchedule
Name:
RALPH AND FRANCES MCGILL FOUNDATION
 
THE TRUST COMPANY OF OKLAHOMA
EIN:
73-1590898
Software ID:
25022934
Software Version:
2025v4.1
Description Amount
BOOK/TAX DIFFERENCE 338


TY 2025 TaxesSchedule
Name:
RALPH AND FRANCES MCGILL FOUNDATION
 
THE TRUST COMPANY OF OKLAHOMA
EIN:
73-1590898
Software ID:
25022934
Software Version:
2025v4.1
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FEDERAL TAX 3,823      
FOREIGN TAX PAID 2,893 2,893