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
FREDERICK S UPTON FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address) 211 HILLTOP RD SUITE 117
  Room/suite
City or town
ST JOSEPH
State or province
MI
Country  
ZIP or foreign postal code
49085
A Employer identification number

84-2579330
B Telephone number (see instructions)

2699833304
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)$52,298,034J 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) 0
2 Check .................
3 Interest on savings and temporary cash investments 12,295 12,295  
4 Dividends and interest from securities... 1,418,124 1,418,124  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 3,112,308
b Gross sales price for all assets on line 6a 14,684,663
7 Capital gain net income (from Part IV, line 2)... 3,112,308
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........ 4,542,727 4,542,727  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0 0   0
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
42,769 21,385   21,384
b Accounting fees (attach schedule).......        
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
186,967 168,270   18,697
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
75,454 31,835   0
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings....... 1,043 0   1,043
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
6,287 0   6,287
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 312,520 221,490   47,411
25 Contributions, gifts, grants paid....... 2,000,000 2,000,000
26 Total expenses and disbursements. Add lines 24 and 25 ................ 2,312,520 221,490   2,047,411
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 2,230,207
b Net investment income (if negative, enter -0-) 4,321,237
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............. 1,248,672 1,529,441 1,529,441
2 Savings and temporary cash investments......... 60 86 86
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)....... 16,756,338 Click to see attachment
List of Attached Documents:
// Content
17,713,031 		37,794,349
c Investments—corporate bonds (attach schedule)....... 10,965,473 Click to see attachment
List of Attached Documents:
// Content
12,258,006 		11,169,313
11 Investments—land, buildings, and equipment: basis  
Less: accumulated depreciation (attach schedule)        
12 Investments—mortgage loans............. 474,614 165,572 167,887
13 Investments—other (attach schedule).......... 787,965 Click to see attachment
List of Attached Documents:
// Content
787,965 		1,636,958
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) 30,233,122 32,454,101 52,298,034
Liabilities 17 Accounts payable and accrued expenses.......... 10,035 807
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)......... 10,035 807
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 30,223,087 32,453,294
29 Total net assets or fund balances (see instructions)..... 30,223,087 32,453,294
30 Total liabilities and net assets/fund balances (see instructions). 30,233,122 32,454,101
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
30,223,087
2
Enter amount from Part I, line 27a .....................
2
2,230,207
3
Other increases not included in line 2 (itemize)
3
0
4
Add lines 1, 2, and 3 ..........................
4
32,453,294
5
Decreases not included in line 2 (itemize)
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, line 29, column (b) ..
6
32,453,294
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 CAPITAL GROUP (8490) P   2025-12-31
b CAPITAL GROUP (8490) P   2025-12-31
c JP MORGAN P   2025-12-31
d CAPITAL GROUP (3494) P   2025-12-31
e CAPITAL GROUP (3494) P   2025-12-31
(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 2,196,189   2,248,613 -52,424
b 3,593,734   2,678,604 915,130
c       516,098
d 4,175,495   3,993,532 181,963
e 4,719,245   3,167,704 1,551,541
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       -52,424
b       915,130
c       516,098
d       181,963
e       1,551,541
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 3,112,308
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 60,065
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 60,065
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 60,065
6 Credits/Payments:
a 2025 estimated tax payments and 2024 overpayment credited to 2025 6a 38,880
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 38,880
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8 0
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed....... 9 21,185
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid... 10  
11 Enter the amount of line 10 to be: Credited to 2026 estimated tax   Refunded 11  
For Refunded amount, also complete and attach Form 8050. See instructions.
Form 990-PF (2025)
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)
MI
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 ofLISA CRIPPS-DOWNEY Telephone no. (269) 983-3304

Located at211 HILLTOP RD SUITE 117ST JOSEPHMI ZIP+449085
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
 
 
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
CARRIE VILL CHAIR
1.00 		0 0 0
290 RIDGEWAY ST
ST JOSEPH,MI49085
JEFF UPTON VICE CHAIR
1.00 		0 0 0
1105 SINCLAIRE POINTE DR
STSIMONS ISLAND,GA31522
THOMAS FOWLER TREASURER
1.00 		0 0 0
1227 SPUR DRIVE
ST JOSEPH,MI49085
BEN UPTON SECRETARY
1.00 		0 0 0
3610 W HURON RIVER DRIVE
ANN ARBOR,MI49103
MELINDA O' BRIEN MEMBER
1.00 		0 0 0
34 ST FINTANS RD SUTTON 13
DUBLIN,EI  
EI
FRED UPTON MEMBER
1.00 		0 0 0
PO BOX 900
ST JOSEPH,MI49085
MARGARET TRUMBULL MEMBER
1.00 		0 0 0
2567 OLDE BROOKSIDE RD
OTTAWA HILLS,OH43615
SARAH DUPONT MEMBER
1.00 		0 0 0
3675 BRINNINGTON ROAD
CHARLOTTESVILLE,VA22901
2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
(a) Name and address of each employee paid more than $50,000 (b) Title, and average
hours per week
devoted to position 		(c) Compensation (d) Contributions to
employee benefit
plans and deferred
compensation 		(e) Expense account,
other allowances
NONE
Total number of other employees paid over $50,000................... 0
Form 990-PF (2025)
Form 990-PF (2025)
Page 7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)
3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
NONE
Total number of others receiving over $50,000 for professional services.............right arrow0
Part VIII-A
Summary of Direct Charitable Activities
List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
1  
2  
3  
4  
Part VIII-B
Summary of Program-Related Investments (see instructions)
Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
1  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................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
36,538,387
b
Average of monthly cash balances.......................
1b
1,372,418
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, 1b, and 1c).......................
1d
37,910,805
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
37,910,805
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
568,662
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
37,342,143
6
Minimum investment return. Enter 5% (0.05) of line 5 ................
6
1,867,107
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
1,867,107
2a
Tax on investment income for 2025 from Part V, line 5 .......
2a
60,065
b
Income tax for 2025. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
60,065
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
1,807,042
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
1,807,042
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
1,807,042
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
2,047,411
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
2,047,411
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 1,807,042
2 Undistributed income, if any, as of the end of 2025:
a Enter amount for 2024 only....... 531,398
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: $ 2,047,411
a Applied to 2024, but not more than line 2a 531,398
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..... 1,516,013
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 .......... 		291,029
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 e-mail address of the person to whom applications should be addressed:
LISA CRIPPS-DOWNEY
211 HILLTOP RD SUITE 117
ST JOSEPH,MI49085
(269) 983-3304
bThe form in which applications should be submitted and information and materials they should include:
INQUIRIES CAN BE SENT TO THE ABOVE ADDRESS
cAny submission deadlines:
NONE
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
LIMITED TO ORGANIZATIONS DESCRIBED IN IRC SECTION 501(C)(3).
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

BERRIEN COMMUNITY FOUNDATION

211 HILLTOP RD SUITE 117
ST JOSEPH,MI49085 		N/A   PROGRAM SUPPORT 2,000,000
Total ................................. 3a 2,000,000
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 ........... 		    14 12,295  
4 Dividends and interest from securities ....     14 1,418,124  
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 3,112,308  
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 4,542,727 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
4,542,727
(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 InvestmentsCorpBondsSchedule
Name:
FREDERICK S UPTON FOUNDATION
EIN:
84-2579330
Name of Bond End of Year Book Value End of Year Fair Market Value
108006 SHS AMERICAN BOND FUND OF AMERICA CLASS F3 10,497,408 9,471,626
78289 SIX CIRCLES GLOBAL BOND 724,339 659,974
10147 VANGUARD TOTAL INTL BOND ETF 500,954 490,303
42034 SIX CIRCLES CREDIT OPPORT 366,748 380,824
7235 ISHARES US TREASURY BOND ETF 168,557 166,586

TY 2025 InvestmentsCorpStockSchedule
Name:
FREDERICK S UPTON FOUNDATION
EIN:
84-2579330
Name of Stock End of Year Book Value End of Year Fair Market Value
41500 SHS WHIRLPOOL CORP 234,153 2,993,810
9501 SPDR S&P 500 ETF 1,780,331 6,478,922
132502 SIX CIRCLES US UNCONSTR EQ 1,554,130 2,521,505
109557 SIX CIRCLES INTL UNCON 966,386 1,518,459
2202 FIDELITY 500 INDEX FUND 209,345 523,587
7471 JPMORGAN BETABUILDERS JAPAN ETF 350,376 492,414
1816 VANGUARD INT-TERM CORPORATE 142,788 152,090
5635 ISHARES MSCI EAFE-EFT 292,720 541,129
3875 JPMORGAN BETABUILDERS CANADA 176,913 360,375
4343 JPMORGAN BETABUILDERS DEVELO 209,460 244,511
4822 JPMORGAN BETABUILDERS EUROPE ETF 341,031 353,453
73 AIR PRODS & CHEMS INC COM 23,879 18,032
2739 BARRICK MINING CORP REGISTERED SHS 120,142 119,283
409 INTERNATIONAL PAPER CO COM 20,129 16,111
105 L'AIR LIQUIDE CO LTD SHS 12,479 19,760
49 LINDE PLC NEW SHS 14,918 20,893
42 SHERWIN-WILLIAMS CO COM 12,756 13,609
4658 SHIN ETSU CHEM CO LTD ADR 71,581 72,199
3300 SHIN ETSU CHEMICAL CO SHS 55,004 102,596
73 SOLSTICE ADVANCED MATLS INC COM 3,179 3,546
936 AMAZON COM INC COM 172,571 216,048
581 ARISTOCRAT LEISURE LIMITED SHS 24,145 22,536
109 ARMSTRONG WORLD INDS INC NEW COM 7,520 20,830
8853 B&M EUROPEAN VALUE RETAIL SA REG SHS 57,606 20,097
549 CHIPOTLE MEXICAN GRILL INC COM 27,608 20,313
23 COSTCO WHSL CORP NEW COM 4,834 19,834
53 FERRARI N V SHS 18,116 19,835
2684 H WORLD GROUP LTD SHS NEW 10,622 12,725
617 HILTON WORLDWIDE HLDGS INC COM NEW 37,716 177,233
2290 INDUSTRIA DE DISENO TEXTIL INDITES SA SHS NEW 48,872 151,507
6843 INDUSTRIA DE DISENO TEXTIL INDITEX SA ADR 100,879 112,910
1192 LVMH MOET HENNESSY LOUIS VUITTON ADR 179,765 179,766
68 MARRIOTT INTL INC NEW CL A 16,804 21,096
5263 NINTENDO LTD ADR 118,617 88,734
592 NORWEGIAN CRUISE LINE HLDGS LTD SHS 11,524 13,213
1076 ROYAL CARIBBEAN GROUP 92,783 300,118
435 TRACTOR SUPPLY CO COM 19,057 21,754
128 YUM BRANDS INC COM 6,185 19,364
1011 BP PLC SHS 4,654 5,884
202 BP PLC SPONS ADR 6,981 7,015
213 CONOCOPHILLIPS COM 10,504 19,939
252 EQT CORP COM 8,983 13,507
193 EXXON MOBIL CORP COM 19,816 23,226
479 SOUTH BOW CORP REGISTERED SHS 8,848 13,193
4225 TC ENERGY CORPORATION REGISTERED SHS 180,268 232,982
4164 TOTALENERGIES SE SHS 206,892 271,823
19698 AIA GROUP LTD HONG KONG SHS 55,226 202,211
349 AON PLC REGISTERED SHS CL A 17,122 123,155
206 ARCH CAPITAL GROUP LTD SHS 18,986 19,760
87 BLACKSTONE INC COM 10,514 13,410
209 BROOKFIELD ASSET MANAGEMENT LTD CL A LTD VTG SHS 8,786 10,964
66 CHUBB LTD COM 5,168 20,600
5590 DBS GROUP HLDGS LTD DBSH 102,817 245,043
652 DBS GROUP HLDGS LTD SPONS ADR 107,143 114,498
5466 DEUTSCHE BANK AG NAMEN AKT 100,029 210,769
77 DEUTSCHE BOERSE AG FRANKFURT AM MAIN NAMENS AKT 0 20,227
165 EURONEXT NV ORDINARY SHARES 16,498 24,801
80 GALLAGHER ARTHUR J & CO COM 15,333 20,703
2100 HONG KONG EXCHANGES AND CLEARING LTD 77,056 109,974
405 ICICI BK LTD ADR 9,865 12,069
89 INTACT FINL CORP SHS 20,096 18,554
2079 JPMORGAN CHASE & CO COM 274,880 669,895
168 KKR & CO INC COM 26,539 21,417
1528 LONDON STOCK EXCH GROUP PLC LONDON 122,742 183,951
719 MARSH & MCLENNAN COS INC COM 20,098 133,389
182 MUENCHENER RUECKVERSICHERUNGS GELLSCHAFT AKTIENGELLSCHAFT IN MUENCHEN 92,481 120,155
11451 MUNICH RE GROUP ADR 142,943 151,039
2331 NATWEST GROUP PLC REGISTERED SHS 8,205 20,432
99 PROGRESSIVE CORP OH COM 27,330 22,544
1098 SKANDINAVISKA ENSKILDA BANKEN AB SHS -A- 14,545 23,242
2060 STANDARD CHARTERED ADR 93,678 101,888
6466 STANDARD CHARTERED PLC SHS 100,444 158,432
74 TRADEWEB MKTS INC CL A 10,020 7,958
1490 UNICREDIT SPA ADR NEW 2017 62,292 61,790
1993 UNICREDIT SPA AZ NOMINATIVA POST RAGGRUPPAMENTO 48,515 165,980
1777 ABBOTT LABS COM 123,655 222,640
59 ABBVIE INC COM 8,522 13,481
597 AMGEN INC COM 180,121 195,404
2674 ASTRAZENECA PLC SHS 182,900 495,888
419 BEONE MEDICINES LTD SPONSORED ADR 62,696 127,296
248 BRISTOL MYERS SQUIBB CO COM 15,569 13,377
359 CHUGA| PHARMACEUTICAL CO LTD COM 17,278 18,880
878 DAIICHI SANKYO CO LTD TOKYO SHS 26,381 18,754
694 DANAHER CORP COM 91,156 158,870
542 ESSILORLUXOTTICA SA ACT 72,016 171,783
127 HOYA CORP SHS 13,794 19,191
13 LILLY ELI & CO COM 1,029 13,971
561 NOVO NORDISK A.S. ADR FORMERLY NOVO INDUSTRIE A.S. ADR 4,005 28,544
561 NOVO NORDISK A/S BEARER AND/OR REGISTERED SHS -B- 66,143 161,484
1330 TERUMO CORP SHS 19,373 19,262
52 VERTEX PHARMACEUTICALS INC COM 23,159 23,575
1074 ABB LTD SPONS ADS 78,740 79,444
2348 ABB LTD ZUERICH NAMEN AKT SHS 66,678 175,544
1150 AIRBUS SE BEARER SHS 67,840 267,928
873 AMETEK INC NEW COM 129,099 179,236
865 BAE SYSTEMS PLC SHS 9,496 19,938
144 BOMBARDIER INC REGISTERED SHS -B- SUBORDINATE VOTING 16,687 24,532
137 CANADIAN NATL RY CO COM 15,237 13,542
2239 CSX CORP COM 36,785 81,164
100 DAIKIN INDS LTD ORD 15,175 12,811
539 DSV A S SHS 77,477 136,899
483 DSV A/S ADR 60,962 61,022
5802 EPIROC AB REGISTERED SHS -A- 112,943 132,132
593 FEDEX CORP COM 144,264 171,294
2110 GENERAL ELEC CO COM NEW 390,609 649,943
283 HEICO CORP NEW CL A 27,275 71,438
333 HEICO CORP NEW COM 49,163 107,755
1655 INGERSOLL RAND INC COM 136,381 131,109
39 ITOCHU CORP ADR 4,963 4,932
8000 ITOCHU CORP SHS 94,564 100,804
134 ITT INC COM 12,062 23,250
780 MITSUBISHI CORP COM 15,169 17,845
47 MTU AERO ENGINES HOLDINGS AG 10,131 19,610
52 NORFOLK SOUTHN CORP COM 11,781 15,013
603 NORTHROP GRUMMAN CORP COM 206,974 343,837
119 PAYCHEX INC COM 17,190 13,349
355 RECRUIT HOLDINGS CO LTD SHS 12,000 20,038
24613 ROLLS-ROYCE HOLDINGS PLC LONDON SHS 119,225 380,645
69 RTX CORP COM 5,899 12,655
2459 RYANAIR HILDGS PLC SPONSORED ADR NEW 115,867 177,515
334 S&P GLOBAL INC COM 150,210 174,545
1701 SAFRAN SA PARIS SHS 119,754 594,052
59 SAIA INC COM 23,486 19,265
62 SMC CORP SHS 9,982 21,542
17 TRANSDIGM GROUP INC COM 2,405 22,607
245 UNITED RENTALS INC COM 223,734 198,283
862 VISA INC COM CL A 115,170 302,312
201 WOLTERS KLUWEVER NV SHS 12,424 20,851
2544 ANHEUSER BUSCH INBEV SA NV SHS 137,719 164,009
342 BRITISH AMERICAN TOBACCO PLC ORD SHS 13,349 19,381
151 CARLSBERGRNATIONAL 41,332 19,834
179 COCA COLA CO COM 11,945 12,514
6136 DANONE SPONSORED ADR 111,233 110,693
2054 GROUP DANONE SHS 137,062 185,194
74 HERSHEY CO COM 12,275 13,467
294 HONEYWELL INTL INC COM 51,892 57,356
689 KEURIG DR PEPPER INC COM 23,143 19,299
311 LOREAL S A 40,572 133,885
1145 LOREAL CO ADR 99,989 98,069
249 MONDELEZ INTL INC CL A 16,763 13,404
1439 NESTLE SA CHAM ET VEVEY SHS COM NEW 85,495 143,046
219 PERNOD RICARD ORD SHS 0 18,799
1817 PHILIP MORRIS INTL INC COM 140,974 291,447
85 ACCENTURE PLC IRELAND SHS CL A 25,201 22,806
692 ALIBABA GROUP HOLDING LTD REGISTERED SHS 11,213 12,696
1262 ALPHABET INC CAP STK CL C 129,016 396,016
1747 ALPHABET INC CL A 46,953 546,811
2314 AMADEUS IT GROUP SA SHS A 146,594 170,757
654 AMERICAN MOVIL S A B DE C V SPONSORED ADR REPSTG CL B SHS 7,003 13,518
2027 APPLE INC COM 43,095 551,060
78 ASML HLDG N V N Y REGISTRY SHS NEW 2012 ISIN#USNO70592100 87,448 83,449
408 ASML HOLDING N V SHS 17,101 441,456
2799 BROADCOM INC COM 12,101 968,734
3254 COMCAST CORP NEW CL A 74,215 97,262
5454 FUJITSU LTD ADR 5 COM 137,748 148,676
7000 FUJITSU LTD ORD SHS 106,407 193,333
382 KEYENCE CORPED SHS 11,617 138,138
236 KLA CORP COM 282,959 286,759
4254 KONINKLIJKE KPN NV SHS 11,447 19,862
401 MASTERCARD INC CL A 161,675 228,923
10 MERCADOLIBRE INC COM 11,096 20,143
497 META PLATFORMS INC CL A 247,926 328,065
14 METTLER-TOLEDO INTL INC COM 15,249 19,519
48 MICRON TECHNOLOGY INC COM 4,990 13,700
1586 MICROSOFT CORP COM 256,178 767,021
250 NETFLIX INC COM 12,399 23,440
1283 NVIDIA CORP COM 230,865 239,280
478 RELX PLC SHS 18,055 19,413
445 ROBLOX CORP COM CLA 33,678 36,058
474 SALESFORCE INC COM 112,467 125,567
1128 SAP AG SYSTEME ANWENDUNGEN PRODUKTE IN DER 104,330 275,983
115 SERVICENOW INC COM 5,453 17,617
2596 SINGAPORE TELECOMMUNICATIONS LTD SHS 4,729 9,187
43 SK HYNIX INC SHS SP GLOBAL DEPOSIT RECEIPT REPR 1 SH UNITARY 7,745 19,455
4511 SONY GROUP CORP AMERN SH 134,698 115,482
26 STRATEGY INC CL A NEW 3,643 3,951
28 SSWISSCOM LTD ITTIGEN REG SHS ISIN#CH0008742519 0 20,343
100 T-MOBILE US INC COM 16,696 20,304
1771 TAIWAN SEMICONDUCTOR MFG CO SPONSORED ADR 69,939 538,189
4500 TDK CORP SHS ISIN# JP3538800008 35,136 63,478
253 TENCENT HLDGS LTD SHS PAR HKD 0.00002 10,902 19,471
2983 AES CORP COM 37,069 42,776
1185 ATMOS ENERGY CORP COM 188,804 198,642
355 CENTERPOINT ENERGY INC COM 9,947 13,611
476 CONSTELLATION ENERGY CORP COM 113,339 168,157
5026 ENGIE ACT COM STK 70,285 132,265
5324 ENGIE SPONSORED ADR 120,863 139,861
484 GE VERNOVA INC COM 91,713 316,328
923 IBERDROLA SA BILBAO SHS 0 20,014
2200 RWE AG NEU ESSEN AKT 90,528 116,927
2827 RWE AG SPONSORED ADR 122,210 150,707
153 SEMPRA COM 6,886 13,508
687 5SSE PLC SHS ISIN#GB0007908733 16,685 20,131
4901 LINK REAL ESTATE INVESTMENT TRUST UNITS 32,809 21,875
116 WELLTOWER INC COM 11,364 21,531

TY 2025 InvestmentsOtherSchedule2
Name:
FREDERICK S UPTON FOUNDATION
EIN:
84-2579330
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
1049 BLACKSTONE PARTNERS OFFSHORE FUND AT COST 787,965 1,636,958

TY 2025 LegalFeesSchedule
Name:
FREDERICK S UPTON FOUNDATION
EIN:
84-2579330
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
LEGAL & PROFESSIONAL FEES 42,769 21,385   21,384


TY 2025 OtherExpensesSchedule
Name:
FREDERICK S UPTON FOUNDATION
EIN:
84-2579330
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
OFFICE EXPENSES 100 0   100
INSURANCE 3,564 0   3,564
OTHER EXPENSES 2,623 0   2,623


TY 2025 OtherProfessionalFeesSchedule
Name:
FREDERICK S UPTON FOUNDATION
EIN:
84-2579330
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INVESTMENT MANAGEMENT FEES 186,967 168,270   18,697


TY 2025 TaxesSchedule
Name:
FREDERICK S UPTON FOUNDATION
EIN:
84-2579330
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FOREIGN TAXES 31,835 31,835   0
ESTIMATED TAX PAYMENTS 38,880 0   0
TAXES PAID 4,739 0   0