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
ROY W PIPER CHARITABLE TRUST
C/O THOMAS TULANEY
Number and street (or P.O. box number if mail is not delivered to street address) PO BOX 190
  Room/suite
City or town
CLARKS SUMMIT
State or province
PA
Country  
ZIP or foreign postal code
18411
A Employer identification number

20-7487500
B Telephone number (see instructions)

5708404646
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)$18,515,064J 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 138,176 138,176  
4 Dividends and interest from securities... 158,146 158,146  
5a Gross rents............ 585,873 585,873  
b Net rental income or (loss) 280,545
6a Net gain or (loss) from sale of assets not on line 10 Click to see attachment
List of Attached Documents:
// Content
1,210,991
b Gross sales price for all assets on line 6a 8,577,186
7 Capital gain net income (from Part IV, line 2)... 934,729
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
9,844 7,962  
12 Total. Add lines 1 through 11........ 2,103,030 1,824,886  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 60,000 30,000   30,000
14 Other employee salaries and wages...... 18,000     18,000
15 Pension plans, employee benefits....... 7,716     7,716
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
12,951 10,891   2,060
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
11,680 8,760   2,920
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
56,658 56,658    
17 Interest...............        
18 Taxes (attach schedule) (see instructions)...        
19 Depreciation (attach schedule) and depletion... Click to see attachment
List of Attached Documents:
// Content
62,938 62,938  
20 Occupancy.............. 117,064 113,284   3,780
21 Travel, conferences, and meetings....... 3,057 3,057    
22 Printing and publications.......... 3,221 184   3,037
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
156,787 155,509   1,278
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 510,072 441,281   68,791
25 Contributions, gifts, grants paid....... 599,625 599,625
26 Total expenses and disbursements. Add lines 24 and 25 ................ 1,109,697 441,281   668,416
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 993,333
b Net investment income (if negative, enter -0-) 1,383,605
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............. 83,179 1,034,366 1,034,366
2 Savings and temporary cash investments......... 108,786 453,757 453,757
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) 95,910
Less: allowance for doubtful accounts   107,364 Click to see attachment
List of Attached Documents:
// Content
95,910 		95,910
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges.......... 88,027 6,423 6,423
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)....... 15,076,825 Click to see attachment
List of Attached Documents:
// Content
15,551,769 		15,551,769
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis  
Less: accumulated depreciation (attach schedule)        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 5,093 Click to see attachment
List of Attached Documents:
// Content
4,757 		4,757
14 Land, buildings, and equipment: basis 1,344,810
Less: accumulated depreciation (attach schedule) 660,618 1,304,183 Click to see attachment
List of Attached Documents:
// Content
684,192 		1,344,810
15 Other assets (describe ) Click to see attachment
List of Attached Documents:
// Content
18,375 		Click to see attachment
List of Attached Documents:
// Content
23,272 		Click to see attachment
List of Attached Documents:
// Content
23,272
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 16,791,832 17,854,446 18,515,064
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 ) Click to see attachment
List of Attached Documents:
// Content
1,770 		Click to see attachment
List of Attached Documents:
// Content
1,882
23 Total liabilities (add lines 17 through 22)......... 1,770 1,882
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........... 1,713,237 2,300,795
25 Net assets with donor restrictions............ 15,076,825 15,551,769
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)..... 16,790,062 17,852,564
30 Total liabilities and net assets/fund balances (see instructions). 16,791,832 17,854,446
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
16,790,062
2
Enter amount from Part I, line 27a .....................
2
993,333
3
Other increases not included in line 2 (itemize) Click to see attachment
List of Attached Documents:
// Content
3
98,565
4
Add lines 1, 2, and 3 ..........................
4
17,881,960
5
Decreases not included in line 2 (itemize) Click to see attachment
List of Attached Documents:
// Content
5
29,396
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, line 29, column (b) ..
6
17,852,564
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.)
1a
b
c
d
e
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a
b
c
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69 		(j)
Adjusted basis
as of 12/31/69 		(k)
Excess of col. (i)
over col. (j), if any
a
b
c
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 934,729
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 19,232
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 19,232
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 19,232
6 Credits/Payments:
a 2025 estimated tax payments and 2024 overpayment credited to 2025 6a 23,606
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 23,606
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. Click to see attachment
List of Attached Documents:
// Content
8 499
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed....... 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid... 10 3,875
11 Enter the amount of line 10 to be: Credited to 2026 estimated tax3,875 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)
PA
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 ofTHOMAS TULANEY Telephone no. (570) 836-5454

Located atPO BOX 460TUNKHANNOCKPA ZIP+418657
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
 
 
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
Yes
 
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
 
No
4a
Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
4a
 
No
b
Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2025? ..
4b
 
No
Form 990-PF (2025)
Form 990-PF (2025)
Page 6
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required (continued)
5a
During the year did the foundation pay or incur any amount to:
Yes
No
(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........
5a(1)
 
No
(2) Influence the outcome of any specific public election (see section 4955); or to carry
on, directly or indirectly, any voter registration drive? ....................
5a(2)
 
No
(3) Provide a grant to an individual for travel, study, or other similar purposes? .............
5a(3)
Yes
 
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
 
No
(5) Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals? .............
5a(5)
 
No
b
If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........
5b
 
No
c
Organizations relying on a current notice regarding disaster assistance check .........
d
If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
tax because it maintained expenditure responsibility for the grant? .................
5d
 
 
If "Yes," attach the statement required by Regulations section 53.4945–5(d).
6a
Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
a personal benefit contract? .............................
6a
 
No
b
Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
6b
 
No
If "Yes" to 6b, file Form 8870.
7a
At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
7a
 
No
b
If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....
7b
 
 
8
Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
excess parachute payment during the year? .........................
8
 
No
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors
1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
(a) Name and address (b) Title, and average
hours per week
devoted to position 		(c) Compensation
 (If not paid, enter
-0-) 		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
other allowances
THOMAS P TULANEY TRUSTEE
000.00 		20,000 0 0
PO BOX 460
TUNKHANNOCK,PA18657
ROBERT P BROWNING TRUSTEE
000.00 		20,000 0 0
PO BOX 460
TUNKHANNOCK,PA18657
RONALD KUKUCHKA TRUSTEE
000.00 		20,000 0 0
PO BOX 460
TUNKHANNOCK,PA18657
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 N/A  
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
17,761,807
b
Average of monthly cash balances.......................
1b
663,775
c
Fair market value of all other assets (see instructions)................
1c
1,290,426
d
Total (add lines 1a, 1b, and 1c).......................
1d
19,716,008
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
 
2
Acquisition indebtedness applicable to line 1 assets..................
2
 
3
Subtract line 2 from line 1d.........................
3
19,716,008
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
295,740
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
19,420,268
6
Minimum investment return. Enter 5% (0.05) of line 5 ................
6
971,013
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
971,013
2a
Tax on investment income for 2025 from Part V, line 5 .......
2a
19,232
b
Income tax for 2025. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
19,232
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
951,781
4
Recoveries of amounts treated as qualifying distributions................
4
 
5
Add lines 3 and 4............................
5
951,781
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
951,781
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
668,416
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
668,416
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 7 951,781
2 Undistributed income, if any, as of the end of 2025:
a Enter amount for 2024 only....... 391,068
b Total for prior years:20 , 20, 20  
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 ........  
4Qualifying distributions for 2025 from Part
XI, line 4: $ 668,416
a Applied to 2024, but not more than line 2a 391,068
b Applied to undistributed income of prior years
(Election required—see instructions) ..... 		 
c Treated as distributions out of corpus (Election
required—see instructions) ........ 		 
d Applied to 2025 distributable amount..... 277,348
e Remaining amount distributed out of corpus  
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  
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 .......... 		674,433
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) ....... 		 
8 Excess distributions carryover from 2020 not
applied on line 5 or line 7 (see instructions) ... 		 
9 Excess distributions carryover to 2026.
Subtract lines 7 and 8 from line 6a ...... 		 
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:
THOMAS TULANEY
PO BOX 190
CLARKS SUMMIT,PA18411
(570) 840-4646
bThe form in which applications should be submitted and information and materials they should include:
FORMAL APPLICATION PROVIDED BY TRUSTEES. APPLICATION SHOULD INCLUDE DESCRIPTION OF INTENT TO MATRICULATE AT A COLLEGE OR UNIVERSITY, CURRENT SCHOOL AND GRADE POINT AVERAGE THOUGH 1ST SEMESTER OF SENIOR YEAR. FINALISTS WILL BE REQUIRED TO PROVIDE SIGNED INCOME TAX RETURNS FOR 2 FISCAL YEARS IMMEDIATELY PRECEDING THE DATE OF APPLICATION FROM EACH APPLICANT, APPLICANT'S PARENT/GUARDIAN.
cAny submission deadlines:
MARCH 15 OF EACH YEAR.
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
AWARDS WILL ONLY BE MADE TO APPLICANTS WHO ARE MEMBERS OF A FAMILY WITH A COMBINED HOUSEHOLD INCOME OF LESS THAN 150,000 WITH NO CHILDREN IN COLLEGE, 105,000 WITH ONE CHILD IN COLLEGE, AND 115,000 WITH 2 CHILDREN IN COLLEGE AND WHO HAVE A CUMULATIVE "C" AVERAGE THROUGH FIRST TERM OF THE STUDENT'S SENIOR YEAR IN HIGH SCHOOL. STUDENTS RESIDING IN WYOMING, LUZERNE AND LACKAWANNA COUNTIES WILL HAVE PREFERENCE.
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
AITKEN HANNAH


27 MCMULLIAN HILL RD
TUNKHANNOCK,PA18657 		NONE   COLLEGE SCHOLARSHIP 18,537
ALFANO ALENI


15 POWDER MILL RD
PITTSTON TWP,PA18640 		NONE   COLLEGE SCHOLARSHIP 9,099
BANTA CATHERINE


307 TURNPIKE RD
APT 7
TUNKHANNOCK,PA18657 		NONE   COLLEGE SCHOLARSHIP 4,721
BREDBENNER GABRIELLA


49 POLICE GROVE ST
DRUMS,PA18222 		NONE   COLLEGE SCHOLARSHIP 7,500
BUENANO ANDREA


512 WASHINGTON ST
FREELAND,PA18824 		NONE   COLLEGE SCHOLARSHIP 13,000
CALKINS BROOKE


744 VOUGHT RD
ROME,PA18837 		NONE   COLLEGE SCHOLARSHIP 1,000
CARDILLO JOSEPH


306 SPRING ST
DUNMORE,PA18512 		NONE   COLLEGE SCHOLARSHIP 13,500
CHRISTOPHER PAIGE


215 BARDWELL RD
FACTORYVILLE,PA18419 		NONE   COLLEGE SCHOLARSHIP 12,000
CULKIN ROSEMARY


1225 ELKVIEW DR
CLARKS SUMMIT,PA18411 		NONE   COLLEGE SCHOLARSHIP 19,000
DOLAN KAYLEEN


17 COSTELLO CIRCLE
AVOCA,PA18641 		NONE   COLLEGE SCHOLARSHIP 3,750
DOUGHERTY NOAH


124 FRANKLIN ST
DUNMORE,PA18512 		NONE   COLLEGE SCHOLARSHIP 12,000
EDWARDS MICAH


2506 SR 1018
HALLSTEAD,PA18822 		NONE   COLLEGE SCHOLARSHIP 5,000
FEIST ZANDER


401 OLD MOUNTAIN RD
NESCOPEK,PA18635 		NONE   COLLEGE SCHOLARSHIP 29,179
FLYNN ETHAN


104 RICHARD RD
CLARKS SUMMIT,PA18411 		NONE   COLLEGE SCHOLARSHIP 5,000
FRANEK GABRIEL


418 SHERWOOD AVE
DUNMORE,PA18512 		NONE   COLLEGE SCHOLARSHIP 9,000
HANNON MCKENZIE


59 PUTNAM ST
TUNKHANNOCK,PA18657 		NONE   COLLEGE SCHOLARSHIP 6,500
HARDY MARIN


866 SR 239
SHICKSHINNY,PA18655 		NONE   COLLEGE SCHOLARSHIP 5,836
HAWKINS REAGAN


503 W HOSPITAL ST
TAYLOR,PA18517 		NONE   COLLEGE SCHOLARSHIP 7,000
HAZELTON COURTNEY


311 N FILLMORE AVE
SCRANTON,PA18504 		NONE   COLLEGE SCHOLARSHIP 7,500
HENKE TIFFANI


1731 SUTTON RD
NEW MILFORD,PA18834 		NONE   COLLEGE SCHOLARSHIP 9,000
HILL MATTHEW


811 PRESCOTT AVE
SCRANTON,PA18510 		NONE   COLLEGE SCHOLARSHIP 19,000
HUFFMAN DOMINIC


918 N WEBSTER AVE
SCRANTON,PA18510 		NONE   COLLEGE SCHOLARSHIP 10,000
HUGO DAKOTA


19 MOON ST
NEW ALBANY,PA18833 		NONE   COLLEGE SCHOLARSHIP 1,148
IDDINGS MACI


119 WOODLAND WAY
TUNKHANNOCK,PA18657 		NONE   COLLEGE SCHOLARSHIP 20,000
JASIENSKI MATTHEW


607 BLUEBERRY DR
DURYEA,PA18642 		NONE   COLLEGE SCHOLARSHIP 8,000
JONES NADIA


87 CHARLES ST
WILKES BARRE,PA18702 		NONE   COLLEGE SCHOLARSHIP 7,000
KANYOK COLLIN


421 STONY MOUNTAIN RD
TUNKHANNOCK,PA18657 		NONE   COLLEGE SCHOLARSHIP 12,750
KAZMIERCZAK MICHAEL


536 S MAIN ST
TAYLOR,PA18517 		NONE   COLLEGE SCHOLARSHIP 5,000
KING ELIANA


1618 NORTH WEBSTER AVE
DUNMORE,PA18509 		NONE   COLLEGE SCHOLARSHIP 7,500
KOLBECK MCKENZIE


1785 TERRYTOWN MTN RD
WYALUSING,PA18853 		NONE   COLLEGE SCHOLARSHIP 703
LOCKWOOD SAVANNAH


601 BUTLER ST
DUNMORE,PA18512 		NONE   COLLEGE SCHOLARSHIP 9,767
LYNCH LORNA


317 GRIFFIN POND RD
S ABINGTON TOWNSHIP,PA18411 		NONE   COLLEGE SCHOLARSHIP 6,250
MARYASZ EMILEE


2827 SR 307
DALTON,PA18414 		NONE   COLLEGE SCHOLARSHIP 7,500
MCCRAKEN SAVANNAH


1738 SPRING HILL RD
LACEYVILLE,PA18623 		NONE   COLLEGE SCHOLARSHIP 5,000
MCFEE HANNAH


125 OAK ST
WILKES BARRE,PA18702 		NONE   COLLEGE SCHOLARSHIP 1,250
MCMANUS AVRY


295 NEW GRANT ST
WILKESBARRE,PA18702 		NONE   COLLEGE SCHOLARSHIP 7,767
MELITO LUCAS


425 MAPLE RD
BERWICK,PA18603 		NONE   COLLEGE SCHOLARSHIP 9,000
MODI NEEL


201 VIARO BLVD
APT J 238-B
STATE COLLEGE,PA16803 		NONE   COLLEGE SCHOLARSHIP 16,477
MOGER ADARSH


3505 BIRNEY AVE
MOOSIC,PA18507 		NONE   COLLEGE SCHOLARSHIP 2,500
MOSER EMALY


5269 SR 6
APT 3
TUNKHANNOCK,PA18657 		NONE   COLLEGE SCHOLARSHIP 9,053
MOWRY MATTHEW


956 TRIBLE RD
MESHOPPEN,PA18630 		NONE   COLLEGE SCHOLARSHIP 12,000
NESTOR MALANA


45 ARROWHEAD DR
FACTORYVILLE,PA18419 		NONE   COLLEGE SCHOLARSHIP 6,500
NEWCOMER KATYA


501 PINE ST
BERWICK,PA18603 		NONE   COLLEGE SCHOLARSHIP 16,000
NICHOLS KIARA


16402 SR 407
FACTORYVILLE,PA18419 		NONE   COLLEGE SCHOLARSHIP 2,000
NICHOLS THOMAS


264 WOODLAND WAY
TUNKAHNNOCK,PA18657 		NONE   COLLEGE SCHOLARSHIP 4,000
O'MALLEY SHANNON


812 COLUMBIA ST
SCRANTON,PA18509 		NONE   COLLEGE SCHOLARSHIP 4,193
OVERFIELD KILLIAN


11865 SR 3004
SPRINGVILLE,PA18844 		NONE   COLLEGE SCHOLARSHIP 2,500
PASKO EMMA


512 BUTLER ST
DUNMORE,PA18512 		NONE   COLLEGE SCHOLARSHIP 9,782
PETERS ALEXANDER


1200 N MARKET ST
BERWICK,PA18603 		NONE   COLLEGE SCHOLARSHIP 4,000
PEZANOWSKI PAIGE


274 CANAAN ST
CARBONDALE,PA18407 		NONE   COLLEGE SCHOLARSHIP 5,280
REEDY SAMUEL


1300 CECIL B MOORE
ROOM S311
PHILDELPHIA,PA19122 		NONE   COLLEGE SCHOLARSHIP 6,500
REJRET LILLIAN


79 STATE ST
NICHOLSON,PA18446 		NONE   COLLEGE SCHOLARSHIP 6,000
SALANSKY MARESSA


585 SR 2035
NICHOLSON,PA18446 		NONE   COLLEGE SCHOLARSHIP 12,000
SEBRING ALEXIS


12925 SR 167
MONTROSE,PA18801 		NONE   COLLEGE SCHOLARSHIP 1,000
SIGAFOOS MAKAYLA


52 IRONWOOD ST
TUNKHANNOCK,PA18657 		NONE   COLLEGE SCHOLARSHIP 3,474
SOUDER JOSEPH


521 HOYT ST
PRINGLE,PA18704 		NONE   COLLEGE SCHOLARSHIP 10,635
STEVENS LIBBY


2017 SR 92 S
FALLS,PA18615 		NONE   COLLEGE SCHOLARSHIP 8,500
STREICH ZARIA


115 ELMHURST BLVD
ROARING BROOK,PA18444 		NONE   COLLEGE SCHOLARSHIP 15,000
THOMPSON BEN


125 MAPLE AVE
MOSCOW,PA18444 		NONE   COLLEGE SCHOLARSHIP 1,250
VAN HOUTON MEIA


41 SHUPP HILL RD
TUNKHANNOCK,PA18657 		NONE   COLLEGE SCHOLARSHIP 7,500
VO SHAYLA


1005 MORGAN DR
WILKES BARRE,PA18705 		NONE   COLLEGE SCHOLARSHIP 10,000
VOROZILCHAK PAVEL


132 HYLAND HILL DR
ARCHBALD,PA18403 		NONE   COLLEGE SCHOLARSHIP 8,229
WHITE JULIA


1122 FARBER CT
DUNMORE,PA18510 		NONE   COLLEGE SCHOLARSHIP 2,500
WILLIAMS ALEXA


715 UNION ST
TAYLOR,PA18517 		NONE   COLLEGE SCHOLARSHIP 5,000
WOOD KAYLA


105 2ND ST
DALTON,PA18414 		NONE   COLLEGE SCHOLARSHIP 12,000
WOOD KATHARINE


332 MAPLE DR
DALTON,PA18414 		NONE   COLLEGE SCHOLARSHIP 4,750
WOODSWORTH SAUL


450 CAROLINA AVE
WEST WYOMING,PA18644 		NONE   COLLEGE SCHOLARSHIP 15,000
YATSKO BRENDAN


275 BRENDAN LANE
HARVEYS LAKE,PA18618 		NONE   COLLEGE SCHOLARSHIP 12,750
ZENG ANGELA


1101 AVDUBON DR
SOUTH ABINGTON TWP,PA18411 		NONE   COLLEGE SCHOLARSHIP 4,000
ZHU BENNY


21 MAPLE LANE
TUNKHANNOCK,PA18657 		NONE   COLLEGE SCHOLARSHIP 8,000

BOY SCOUTS OF AMERICA

72 MONTAGE MOUNTAIN RD
MOOSIC,PA18507 		NONE   GENERAL GRANT 5,000

TRITON HOSE COMPANY

108 W TIOGA ST
TUNKHANNOCK,PA18657 		NONE   GENERAL GRANT 10,495
Total ................................. 3a 599,625
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 ........... 		    14 138,176  
4 Dividends and interest from securities ....     14 158,146  
5 Net rental income or (loss) from real estate:
aDebt-financed property......     16 280,545  
bNot debt-financed property.....          
6 Net rental income or (loss) from personal property          
7 Other investment income .....         1,138
8 Gain or (loss) from sales of assets other than
inventory ............ 		    14 934,729 276,262
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
aREIMBURSEMENT 		        6,824
bSETTLEMENT         109
cOTHER INCOME         1,773
d
e
12 Subtotal. Add columns (b), (d), and (e) ..   1,511,596 286,106
13Total. Add line 12, columns (b), (d), and (e)..................
13
1,797,702
(See worksheet in line 13 instructions to verify calculations.)
Part XV-B
Relationship of Activities to the Accomplishment of Exempt Purposes
Line No.
DownArrow 		Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to
the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
instructions.)
Form 990-PF (2025)
Form 990-PF (2025)
Page 13
Part XVI
Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
1
Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
Yes
No
a
Transfers from the reporting foundation to a noncharitable exempt organization of:
(1) Cash...................................
1a(1)
 
No
(2) Other assets.................................
1a(2)
 
No
b
Other transactions:
(1) Sales of assets to a noncharitable exempt organization....................
1b(1)
 
No
(2) Purchases of assets from a noncharitable exempt organization..................
1b(2)
 
No
(3) Rental of facilities, equipment, or other assets.......................
1b(3)
 
No
(4) Reimbursement arrangements...........................
1b(4)
 
No
(5) Loans or loan guarantees.............................
1b(5)
 
No
(6) Performance of services or membership or fundraising solicitations................
1b(6)
 
No
c
Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
1c
 
No
d
If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
(a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
2a
Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
b
If "Yes," complete the following schedule.

(a) Name of organization (b) Type of organization (c) Description of relationship
Sign Here
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
May the IRS discuss this return
with the preparer shown below?
See instructions.
Signature of officer or trustee Date Title
Paid Preparer Use Only Preparer's name Preparer's Signature Date Check if self-
employed 		PTIN
Firm's name
Firm's EIN
Firm's address


Phone no.
Form 990-PF (2025)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description

TY 2025 AccountingFeesSchedule
Name:
ROY W PIPER CHARITABLE TRUST
 
C/O THOMAS TULANEY
EIN:
20-7487500
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INDIRECT ACCOUNTING FEES 11,680 8,760   2,920

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

TY 2025 DepreciationSchedule
Name:
ROY W PIPER CHARITABLE TRUST
 
C/O THOMAS TULANEY
EIN:
20-7487500
Description of Property Date Acquired Cost or Other Basis Prior Years' Depreciation Computation Method Rate /
Life (# of years)		 Current Year's Depreciation Expense Net Investment Income Adjusted Net Income Cost of Goods Sold Not Included
LAND-BASIS FROM ESTATE 2010-01-01 44,000              
BUILDING-BASIS FROM ESTATE 2010-01-01 556,727 302,826 S/L 27.5000 20,245 20,245    
LAND IMPROVEMENTS-CARRYOVER BASIS 2010-01-01 50,017 48,540 150DB 15.0000 1,477 1,477    
FURNISHINGS 2010-06-15 1,868 1,868 200DB 5.0000        
2 LOTS BY SUSQUEHANNA APTS 2010-01-01 30,000              
FURNISHINGS 2011-03-31 407 407 200DB 5.0000        
FURNISHINGS 2011-04-30 1,210 1,210 200DB 5.0000        
FURNISHINGS 2011-07-31 352 352 200DB 5.0000        
FURNISHINGS 2011-08-31 271 271 200DB 5.0000        
FURNISHINGS 2011-10-31 921 921 200DB 5.0000        
FURNISHINGS 2011-11-30 256 256 200DB 5.0000        
DEHUMIDIFIER 2012-06-30 79 79 200DB 5.0000        
2 OIL TANKS 2012-12-31 609 609 200DB 5.0000        
JOHN DEERE MOWER 2012-05-13 2,226 2,226 200DB 5.0000        
OIL TANKS 2013-01-31 1,001 1,001 200DB 5.0000        
REFRIGERATOR 2013-04-30 276 276 200DB 5.0000        
DEHUMIDIFIER 2013-07-31 124 124 200DB 5.0000        
CARPET 2013-09-30 349 349 200DB 5.0000        
WASHER 2013-10-31 359 359 200DB 5.0000        
REFRIGERATOR 2014-02-28 596 596 200DB 5.0000        
WATER HEATER 2014-04-30 1,087 1,087 200DB 5.0000        
CARPET 2014-05-31 368 368 200DB 5.0000        
WATER HEATER 2014-07-31 872 872 200DB 5.0000        
REFRIGERATOR 2014-08-31 252 252 200DB 5.0000        
WATER HEATER 2014-08-31 266 266 200DB 5.0000        
CARPET 2014-12-31 380 380 200DB 5.0000        
CARPET 2014-07-31 354 354 200DB 5.0000        
NEW CARPET 2015-04-30 536 536 200DB 5.0000        
NEW CABINET DRAWERS 2015-05-31 56 56 200DB 5.0000        
NEW CARPET 2015-07-31 708 708 200DB 5.0000        
NEW REFRIGERATOR 2015-08-31 310 310 200DB 5.0000        
PARKING LOT SEALING 2015-10-31 1,845 1,545 150DB 15.0000 55 55    
CARPET 2015-11-30 268 268 200DB 5.0000        
CARPET 2015-12-31 401 401 200DB 5.0000        
WASHER & DRYER 2016-05-09 374 374 200DB 5.0000        
WATER HEATER 2016-05-09 883 883 200DB 5.0000        
CARPET CLEANER 2016-08-03 105 105 200DB 5.0000        
CARPET 2016-12-08 354 354 200DB 5.0000        
DRIVEWAY SEALING 2016-05-25 3,073 2,483 150DB 15.0000 91 91    
CARPET 2017-01-12 391 391 200DB 5.0000        
TRIMMER 2017-06-14 241 241 200DB 5.0000        
CARPET 2017-07-08 495 495 200DB 5.0000        
SEALING 2017-10-03 2,125 2,125 150DB 15.0000        
REFRIGERATOR 2017-11-11 292 292 200DB 5.0000        
CARPET 2017-12-14 3,687 3,687 200DB 5.0000        
CARPET 2018-01-15 268 268 200DB 5.0000        
CARPET 2018-04-12 354 354 200DB 5.0000        
REFRIGERATOR 2018-06-05 322 322 200DB 5.0000        
RANGE 2018-06-05 285 285 200DB 5.0000        
REFRIGERATOR 2018-07-10 305 305 200DB 5.0000        
CARPET 2018-07-22 288 288 200DB 5.0000        
FURNACE 2018-03-15 1,774 1,774 200DB 5.0000        
WASHER & DRYER 2018-09-17 793 793 200DB 5.0000        
SNOW BLOWER 2018-12-14 529 529 200DB 5.0000        
REFRIGERATOR 2019-11-27 339 339 200DB 5.0000        
CARPET & FLOORING 2020-02-12 349 344 200DB 5.0000 5 5    
CARPET & FLOORING 2020-07-10 421 391 200DB 5.0000 30 30    
HOT WATER HEATER 2020-12-22 816 738 200DB 5.0000 78 78    
CARPET 2021-02-18 362 299 200DB 5.0000 42 42    
REFRIGERATOR 2021-03-08 387 320 200DB 5.0000 45 45    
CARPET 2021-04-09 281 232 200DB 5.0000 32 32    
WATER HEATER 2021-04-22 1,852 1,532 200DB 5.0000 214 214    
CARPET 2021-07-17 281 232 200DB 5.0000 32 32    
(2) REFRIGERATORS 2021-10-10 774 640 200DB 5.0000 89 89    
FURNACE 2022-10-31 2,789 1,835 200DB 5.0000 382 382    
CARPET 2022-11-30 375 247 200DB 5.0000 51 51    
HOT WATER HEATER 2022-12-31 2,897 1,906 200DB 5.0000 396 396    
TRIMMER 2023-05-31 241 133 200DB 5.0000 43 43    
(4) CARPETS 2023-09-30 1,898 930 200DB 5.0000 387 387    
VACUUM 2023-09-30 55 27 200DB 5.0000 11 11    
CARPET 2023-12-31 425 183 200DB 5.0000 97 97    
REFRIGERATOR 2023-12-31 403 173 200DB 5.0000 92 92    
PAVING 2023-10-31 7,389 822 150DB 15.0000 657 657    
LEASEHOLD IMPROVEMENTS 2023-04-30 2,681 290 S/L 15.0000 179 179    
FLOORING D-1 2024-05-29 525 131 200DB 5.0000 158 158    
REFRIGERATOR 2024-08-28 366 55 200DB 5.0000 124 124    
TILING 2024-09-02 616 92 200DB 5.0000 210 210    
REFRIGERATOR 2024-10-09 386 19 200DB 5.0000 147 147    
OIL TANK (BLDG A) 2025-03-13 2,089   200DB 5.0000 418 418    
OIL TANK (BLDG E) 2025-04-10 3,273   200DB 5.0000 655 655    
WASHER/DRYER 2025-09-11 1,477   200DB 5.0000 295 295    
OIL TANK (REC BLDG) 2025-11-06 1,293   200DB 5.0000 259 259    
LAND @ FMV 1/1/10 2010-01-01 180,090              
BUILDING @ FMV 1/1/10 2010-01-01 486,910 186,753 S/L 39.0000 11,965 11,965    
IMPROVEMENTS-BARRACKS 2011-06-15 22,681 7,875 S/L 39.0000 558 558    
NEW HEATING UNIT 2012-02-29 16,880 7,903 S/L 27.5000 588 588    
RANGE 2013-09-04 480 480 200DB 5.0000        
NEW WATER TREATMENT SYSTEM 2015-06-29 2,942 2,403 S/L 15.0000 49 49    
PARKING LOT SEALING 2015-10-20 4,943 4,140 150DB 15.0000 73 73    
REFRIGERATOR 2016-08-25 505 505 200DB 5.0000        
FLOORING 2016-01-14 335 262 S/L 15.0000 6 6    
BULLET PROOF GLASS 2016-01-26 2,335 1,829 S/L 15.0000 39 39    
FLOORING 2016-04-20 2,021 1,583 S/L 15.0000 34 34    
IMPROVEMENTS 2016-04-28 1,569 1,229 S/L 15.0000 26 26    
IMPROVEMENTS 2016-05-23 3,768 2,952 S/L 15.0000 62 62    
SEALING 2017-10-05 753 753 150DB 15.0000        
TILE 2017-10-06 1,015 1,015 200DB 5.0000        
GARBAGE DISPOSAL 2018-12-01 1,079 1,079 200DB 5.0000        
SEALING 2018-05-14 763 763 150DB 15.0000        
SEALING 2019-11-27 763 763 150DB 15.0000        
ROOF 2021-09-12 3,200 747 S/L 15.0000 106 106    
SEALING 2022-06-23 1,125 271 150DB 15.0000 74 74    
NEW ROOF 2024-11-13 61,879 516 S/L 15.0000 3,609 3,609    
ALARM SYSTEM 2024-12-01 14,692 735 200DB 5.0000 4,885 4,885    
TILING 2024-09-02 1,974 296 200DB 5.0000 587 587    
LAND-BASIS FROM ESTATE 2010-01-01 20,800              
BUILDING-BASIS FROM ESTATE 2010-01-01 116,023 63,109 S/L 27.5000 4,219 4,219    
LAND-BASIS FROM ESTATE 2010-01-01 90,000              
BUILDING-BASIS FROM ESTATE 2010-01-01 329,128 126,236 S/L 39.0000 8,440 8,440    
LAND IMPROVEMENTS 2010-01-01 5,185 5,032 150DB 15.0000 153 153    
EQUIPMENT 2010-01-01 21,226 21,226 200DB 7.0000        
CARPET 2013-05-10 1,380 1,380 200DB 5.0000        
WATER HEATER 2014-01-29 315 315 200DB 5.0000        
DUCT WORK 2015-02-19 2,070 524 S/L 39.0000 53 53    
NEW BASEBOARD HEAT 2015-03-05 1,380 347 S/L 39.0000 35 35    
NEW CONCRETE POSTS 2015-06-29 161 132 S/L 15.0000 5 5    
HEATERS 2016-12-29 126 126 200DB 5.0000        
RESTRIPPING LOT 2016-05-31 350 283 150DB 15.0000 10 10    
STEEL DOOR 2018-05-23 985 167 S/L 39.0000 26 26    
REFRIGERATOR 2019-01-04 610 610 200DB 5.0000        
ROOF 2019-11-21 1,000 1,000 S/L 15.0000        
FLOORING 2022-05-31 2,100 1,533 200DB 5.0000 239 239    
WATER HEATER 2023-01-01 646 394 200DB 5.0000 101 101    

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TY 2025 GainLossSaleOtherAssetsSch
Name:
ROY W PIPER CHARITABLE TRUST
 
C/O THOMAS TULANEY
EIN:
20-7487500
Name Date Acquired How Acquired Date Sold Purchaser Name Gross Sales Price Basis Basis Method Sales Expenses Total (net) Accumulated Depreciation
SALE OF SHICKSHINNY PROPERTY   PURCHASE 2025-12   896,500 812,702   55,050 276,262 247,514
SEE ATTACHMENT D-1   PURCHASE     23,500 23,222     278  
SEE ATTACHMENT D-1   PURCHASE     567,770 567,480     290  
SEE ATTACHMENT D-2   PURCHASE     49,015 45,257     3,758  
SEE ATTACHMENT D-2   PURCHASE     496,288 389,055     107,233  
SEE ATTACHMENT D-3   PURCHASE     14,236 16,866     -2,630  
SEE ATTACHMENT D-3   PURCHASE     43,994 37,175     6,819  
SEE ATTACHMENT D-4   PURCHASE     240,984 249,301     -8,317  
SEE ATTACHMENT D-4   PURCHASE     1,683,637 1,365,464     318,173  
SEE ATTACHMENT D-5   PURCHASE     55,019 55,019        
SEE ATTACHMENT D-6   PURCHASE     451,889 423,950     27,939  
SEE ATTACHMENT D-6   PURCHASE     1,527,202 1,342,100     185,102  
SEE ATTACHMENT D-7   PURCHASE     10,053 10,053        
SEE ATTACHMENT D-7   PURCHASE     1,000,000 1,000,000        
SEE ATTACHMENT D-7   PURCHASE     21,043 21,043        
SEE ATTACHMENT D-8   PURCHASE     894,342 866,674     27,668  
SEE ATTACHMENT D-8   PURCHASE     600,849 333,298     267,551  

TY 2025 InvestmentsCorpStockSchedule
Name:
ROY W PIPER CHARITABLE TRUST
 
C/O THOMAS TULANEY
EIN:
20-7487500
Name of Stock End of Year Book Value End of Year Fair Market Value
JACKSON LIFE ANNUITY 1,750,000 1,750,000
WELLS FARGO 2565 2,389,781 2,389,781
WELLS FARGO 1848 608,260 608,260
WELLS FARGO 0483 489,958 489,958
WELLS FARGO 9405 2,134,053 2,134,053
WELLS FARGO 3420 334,802 334,802
WELLS FARGO 8632 2,478,960 2,478,960
WELLS FARGO 5497 2,362,757 2,362,757
WELLS FARGO 7578 2,503,198 2,503,198
FORETHOUGHT LIFE ANNUITY 500,000 500,000

TY 2025 InvestmentsOtherSchedule2
Name:
ROY W PIPER CHARITABLE TRUST
 
C/O THOMAS TULANEY
EIN:
20-7487500
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
IGM 2003-1   224 224
IGM 2003-2   461 461
IGM 2004-1   285 285
IGM 2004-2   29 29
IGM 2005-1   810 810
IGM 2005-2   2,310 2,310
IGM 2006-1   221 221
IGM 2006-2   417 417

TY 2025 LandEtcSchedule2
Name:
ROY W PIPER CHARITABLE TRUST
 
C/O THOMAS TULANEY
EIN:
20-7487500
Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
BUILDING 1,010,156 527,832 482,324 1,010,156
LAND IMPROVEMENTS 69,983 63,273 6,710 69,983
EQUIPMENT & FURNISHINGS 79,871 69,513 10,358 79,871
LAND 184,800   184,800 184,800


TY 2025 LegalFeesSchedule
Name:
ROY W PIPER CHARITABLE TRUST
 
C/O THOMAS TULANEY
EIN:
20-7487500
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
SUSQUEHANNA APARTMENTS 5,471 5,471    
INDIRECT LEGAL FEES 7,480 5,420   2,060


TY 2025 OtherAssetsSchedule
Name:
ROY W PIPER CHARITABLE TRUST
 
C/O THOMAS TULANEY
EIN:
20-7487500
Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
ACCRUED INTEREST RECEIVABLE 21,483 23,272 23,272
DUE TO/FROM DIFFERENCE -3,108    


TY 2025 OtherDecreasesSchedule
Name:
ROY W PIPER CHARITABLE TRUST
 
C/O THOMAS TULANEY
EIN:
20-7487500
Description Amount
FEDERAL INCOME TAX PAYMENTS 20,000
NON REPORTED LOSS 9,396


TY 2025 OtherExpensesSchedule
Name:
ROY W PIPER CHARITABLE TRUST
 
C/O THOMAS TULANEY
EIN:
20-7487500
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
SUSQUEHANNA APARTMENTS        
INSURANCE 18,742 18,742    
REPAIRS & MAINTENANCE 9,911 9,911    
TRASH COLLECTION 7,402 7,402    
PEST CONTROL 940 940    
VEHICLE EXPENSE 897 897    
OFFICE EXPENSE 792 792    
GROUND MAINTENANCE 672 672    
SYSTEM TESTING 440 440    
SNOW REMOVAL 127 127    
DUES & DONATION 100 100    
53WYOMINGAVE &55 W HARRISON        
INSURANCE        
REPAIRS & MAINTENANCE        
10-12 PA AVE,TUNKHANNOCK PA        
INSURANCE        
REPAIRS & MAINTENANCE        
220-222 NEW MALLERY PL, WB        
REPAIRS & MAINTENANCE        
INSURANCE        
PEST CONTROL        
LEVEE FEE        
224 NEW MALLERY PL, WB        
INSURANCE        
REPAIRS & MAINTENANCE        
PEST CONTROL        
RECYCLING FEES        
LEVEE FEE        
228-230 NEW MALLERY PL WB        
CLEANING        
35 SECOND STREET, TUNK PA        
INSURANCE        
1745 VALLEY RD, MANSFIELD        
INSURANCE        
REPAIRS & MAINTENANCE        
872 SALEM BLVD,SHICKSHINNY        
REPAIRS & MAINTENANCE 8,346 8,346    
INSURANCE 6,332 6,332    
PEST CONTROL 600 600    
22 SPRUCE STREET, TUNK PA        
INSURANCE 1,374 1,374    
RR1 ROUTE 6&PA 220N TOWANDA        
APPRAISALS        
INSURANCE        
GROUND MAINTENANCE        
REPAIRS & MAINTENANCE        
915 ROUTE 6, TUNKHANNOCK PA        
INSURANCE 7,665 7,665    
REPAIRS & MAINTENANCE 7,169 7,169    
PEST CONTROL 600 600    
VEHICLE EXPENSE 214 214    
WATER TESTING 140 140    
119 WARREN ST TUNKHANNOCK        
INSURANCE        
35 WYOMING AVE        
INSURANCE        
EXPENSES        
WELLS FARGO FEES 76,293 76,293    
OFFICE EXPENSE 4,207 4,005   202
SERVICE CHARGES/FEES - STOCK 1,812 1,812    
INSURANCE 1,009     1,009
IGM PTR LOSS 336 336    
BANK SERVICE CHARGE 67     67
APPRAISALS 600 600    


TY 2025 OtherIncomeSchedule2
Name:
ROY W PIPER CHARITABLE TRUST
 
C/O THOMAS TULANEY
EIN:
20-7487500
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
ROYALTY INCOME 1,138 1,138  
REIMBURSEMENT 6,824 6,824  
SETTLEMENT 109    
OTHER INCOME 1,773    


TY 2025 OtherIncreasesSchedule
Name:
ROY W PIPER CHARITABLE TRUST
 
C/O THOMAS TULANEY
EIN:
20-7487500
Description Amount
UNREALIZED APPRECIATION OF MKT SEC 98,565


TY 2025 OtherLiabilitiesSchedule
Name:
ROY W PIPER CHARITABLE TRUST
 
C/O THOMAS TULANEY
EIN:
20-7487500
Description Beginning of Year - Book Value End of Year - Book Value
SECURITY DEPOSITS 1,405 1,405
PAYROLL TAXES 365 477


TY 2025 OtherNotesLoansRcvblShortSch2
Name:
ROY W PIPER CHARITABLE TRUST
 
C/O THOMAS TULANEY
EIN:
20-7487500
Name of 501(c)(3) Organization Balance Due
DUE FROM PA DEPT OF REC
  		303
INSTALLMENT SALE WARREN ST
  		95,607


TY 2025 OtherProfessionalFeesSchedule
Name:
ROY W PIPER CHARITABLE TRUST
 
C/O THOMAS TULANEY
EIN:
20-7487500
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
SUSQUEHANNA APARTMENTS 56,658 56,658