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<Return xmlns="http://www.irs.gov/efile" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-15T15:01:21-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>200601567</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ROSSTON FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>ROSS</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>PO BOX 350</AddressLine1Txt>
        <CityNm>LAVERNE</CityNm>
        <StateAbbreviationCd>OK</StateAbbreviationCd>
        <ZIPCd>73848</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DAVID TERRY</PersonNm>
      <PersonTitleTxt>PRES</PersonTitleTxt>
      <PhoneNum>5809213337</PhoneNum>
      <SignatureDt>2024-05-15</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>DAVID</PersonFirstNm>
        <PersonLastNm>TERRY</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <OOBSecurityVerificationCd>00</OOBSecurityVerificationCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990PF documentId="IRS990PF">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>100068</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>2888</ContriRcvdRevAndExpnssAmt>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavRevAndExpnssAmt>1952</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>1952</InterestOnSavNetInvstIncmAmt>
        <InterestOnSavingsAdjNetIncmAmt>1952</InterestOnSavingsAdjNetIncmAmt>
        <TotalRevAndExpnssAmt>4840</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>1952</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>1952</TotalAdjNetIncmAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="STM110">23</TaxesRevAndExpnssAmt>
        <TotOprExpensesRevAndExpnssAmt>23</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>4900</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>4900</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>4923</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>4900</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-83</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>1952</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1952</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>151</CashBOYAmt>
        <CashEOYAmt>68</CashEOYAmt>
        <CashEOYFMVAmt>68</CashEOYFMVAmt>
        <OtherInvestmentsBOYAmt>100000</OtherInvestmentsBOYAmt>
        <OtherInvestmentsEOYAmt referenceDocumentId="STM118">100000</OtherInvestmentsEOYAmt>
        <OtherInvestmentsEOYFMVAmt>100000</OtherInvestmentsEOYFMVAmt>
        <TotalAssetsBOYAmt>100151</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>100068</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>100068</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesBOYAmt>0</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <CapitalStockBOYAmt>151</CapitalStockBOYAmt>
        <CapitalStockEOYAmt>68</CapitalStockEOYAmt>
        <RetainedEarningBOYAmt>100000</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>100000</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>100151</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>100068</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>100151</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>100068</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>100151</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-83</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>100068</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>100068</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>27</InvestmentIncomeExciseTaxAmt>
        <TaxUnderSection511Amt>0</TaxUnderSection511Amt>
        <SubtotalAmt>27</SubtotalAmt>
        <SubtitleATaxAmt>0</SubtitleATaxAmt>
        <TaxBasedOnInvestmentIncomeAmt>27</TaxBasedOnInvestmentIncomeAmt>
        <TaxDueAmt>27</TaxDueAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>false</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>OK</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <IndividualWithBooksNm>DAVID TERRY</IndividualWithBooksNm>
        <PhoneNum>5809213337</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>PO BOX 295</AddressLine1Txt>
          <CityNm>Laverne</CityNm>
          <StateAbbreviationCd>OK</StateAbbreviationCd>
          <ZIPCd>73848</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <UndistrIncmSect4942a2NotAppInd>false</UndistrIncmSect4942a2NotAppInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm referenceDocumentId="STMA01">DAVID TERRY</PersonNm>
          <USAddress>
            <AddressLine1Txt>PO BOX 295</AddressLine1Txt>
            <CityNm>Laverne</CityNm>
            <StateAbbreviationCd>OK</StateAbbreviationCd>
            <ZIPCd>73848</ZIPCd>
          </USAddress>
          <TitleTxt>PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm referenceDocumentId="STMA01">DENISE NULL</PersonNm>
          <USAddress>
            <AddressLine1Txt>1347 N 174 RD</AddressLine1Txt>
            <CityNm>Rosston</CityNm>
            <StateAbbreviationCd>OK</StateAbbreviationCd>
            <ZIPCd>73855</ZIPCd>
          </USAddress>
          <TitleTxt>SECTREAS</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <OtherEmployeePaidOver50kCnt>0</OtherEmployeePaidOver50kCnt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>GRANT AWARDED TO THE ROSSTON UNITED METHODIST CHURCH TO ASSIST WITH THE OPERATING EXPENSES FOR THE COMMUNITY FELLOWSHIP BUILDING</Description1Txt>
        <Expenses1Amt>4900</Expenses1Amt>
      </SummaryOfDirectChrtblActyGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>NONE</Description1Txt>
        <Expenses1Amt>0</Expenses1Amt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>100000</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>310</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>100310</TotalFMVOfUnusedAssetsAmt>
        <AcquisitionIndebtednessAmt>0</AcquisitionIndebtednessAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>100310</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>1505</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>98805</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>4940</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>4940</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>27</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>27</TotalTaxAmt>
        <DistributableBeforeAdjAmt>4913</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>4913</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>4913</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>4900</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>4900</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>4913</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr5Amt>57</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr2Amt>72</ExcessDistributionCyovYr2Amt>
        <TotalExcessDistributionCyovAmt>129</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>4900</QualifyingDistributionsAmt>
        <AppliedToCurrentYearAmt>4900</AppliedToCurrentYearAmt>
        <ExcessDistriCyovAppCYCorpusAmt>13</ExcessDistriCyovAppCYCorpusAmt>
        <ExcessDistributionCyovAppCYAmt>13</ExcessDistributionCyovAppCYAmt>
        <TotalCorpusAmt>116</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>44</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>72</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear2Amt>72</ExcessFromYear2Amt>
        <ExcessFromCurrentYearAmt>129</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>NONE</ContributingManagerNm>
        <ShareholderManagerNm>NONE</ShareholderManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>ROSSTON UNITED METHODIST CHURCH</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1347 N 174 RD</AddressLine1Txt>
            <CityNm>ROSSTON</CityNm>
            <StateAbbreviationCd>OK</StateAbbreviationCd>
            <ZIPCd>73855</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>BUILDING MAINTENANCE</GrantOrContributionPurposeTxt>
          <Amt>4900</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>4900</TotalGrantOrContriPdDurYrAmt>
        <TotalGrantOrContriApprvFutAmt>0</TotalGrantOrContriApprvFutAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>1952</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>1952</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>1952</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <CompensationExplanation documentId="STMA01">
      <CompensationExplanationGrp>
        <PersonNm>DAVID TERRY</PersonNm>
        <ShortExplanationTxt>NONE</ShortExplanationTxt>
      </CompensationExplanationGrp>
      <CompensationExplanationGrp>
        <PersonNm>DENISE NULL</PersonNm>
        <ShortExplanationTxt>NONE</ShortExplanationTxt>
      </CompensationExplanationGrp>
    </CompensationExplanation>
    <InvestmentsOtherSchedule2 documentId="STM118">
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>CERTIFICATE OF DEPOSIT</CategoryOrItemTxt>
        <BookValueAmt>100000</BookValueAmt>
        <EOYFMVAmt>100000</EOYFMVAmt>
      </InvestmentsOtherGrp>
    </InvestmentsOtherSchedule2>
    <TaxesSchedule documentId="STM110">
      <TaxesDetail>
        <CategoryTxt>FORM 990 EXCISE TAX</CategoryTxt>
        <Amt>8</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>FILING FEES</CategoryTxt>
        <Amt>15</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>
