<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-04-02T13:23:39-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>833033790</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>DG PERRY PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>6745 LONGSHORE STREET STE 240</AddressLine1Txt>
        <CityNm>DUBLIN</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>43017</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>811068938</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE OACTA FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>OACT</BusinessNameControlTxt>
      <PhoneNum>6142284727</PhoneNum>
      <USAddress>
        <AddressLine1Txt>400 W WILSON BRIDGE ROAD SUITE 120</AddressLine1Txt>
        <CityNm>WORTHINGTON</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>43085</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DEBBIE NUNNER</PersonNm>
      <PersonTitleTxt>SECRETARY-TREASURER</PersonTitleTxt>
      <PhoneNum>6142211900</PhoneNum>
      <SignatureDt>2024-03-21</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>DEBBIE</PersonFirstNm>
        <PersonLastNm>NUNNER</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JASON A MONRO CPA</PreparerPersonNm>
      <PTIN>P01813051</PTIN>
      <PhoneNum>6144311040</PhoneNum>
      <PreparationDt>2024-03-21</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>45027</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>2670</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>603</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>11579</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>11375</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>204</GainOrLossFromSaleOfAssetsAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="2670" referenceDocumentId="RetDoc2">30175</FundraisingGrossIncomeAmt>
      <SpecialEventsNetIncomeLossAmt>30175</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>33652</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>3000</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1559</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>23158</OtherExpensesTotalAmt>
      <TotalExpensesAmt>27717</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>5935</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>56598</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>1432</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>63965</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>56598</BOYAmt>
        <EOYAmt>63965</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>56598</BOYAmt>
        <EOYAmt>63965</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>56598</BOYAmt>
        <EOYAmt>63965</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE OACTA FOUNDATION WAS ORGANIZED EXCLUSIVELY FOR CHARITABLE AND EDUCATIONAL PURPOSES. THE FOUNDATION FUNDS PROJECTS CONSISTENT WITH THE MISSION OF OACTA, SUCH AS THE ANNUAL OACTA DIVERSITY SCHOLARSHIP PROGRAM AND THE NATIONAL FOUNDATION FOR JUDICIAL EXCELLENCE (NFJE).</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ANNUAL DIVERSITY SCHOLARSHIP AND NATIONAL FOUNDATION FOR JUDICIAL EXCELLENCE (NFJE) DONATION.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>3000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>11232</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>11232</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BENJAMIN C SASSE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DEBBIE NUNNER</PersonNm>
        <TitleTxt>SECRETARY-TR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ELIZABETH T SMITH</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DANIEL A RICHARDS</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVID W ORLANDINI</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PAUL W MCCARTNEY</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>DEBBIE NUNNER</PersonNm>
        <USAddress>
          <AddressLine1Txt>400 W WILSON BRIDGE RD STE 120</AddressLine1Txt>
          <CityNm>WORTHINGTON</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>43085</ZIPCd>
        </USAddress>
        <PhoneNum>6142284727</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc4">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>11615</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>13325</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>3565</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3245</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2670</CurrentTaxYearAmt>
        <TotalAmt>34420</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>11615</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>13325</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>3565</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3245</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2670</CurrentTaxYearAmt>
        <TotalAmt>34420</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>34420</PublicSupportTotal170Amt>
      <TotalSupportAmt>34420</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>89502</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc2">
      <FundraisingEventInformationGrp>
        <Event1Nm>GOLF OUTING</Event1Nm>
        <GrossReceiptsEvent1Amt>32845</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>2670</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>30175</GrossRevenueEvent1Amt>
        <GrossReceiptsTotalAmt>32845</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>2670</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>30175</GrossRevenueTotalEventsAmt>
        <NetIncomeSummaryAmt>30175</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>GOLF OUTING GOLF OUTING 14,926 EXPENSES CREDIT CARD CHARGES 732 DIVERSITY SCHOLARSHIP 7,500 TOTAL 23,158</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>UNREALIZED GAINS 1,432</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE OACTA FOUNDATION WAS ORGANIZED EXCLUSIVELY FOR CHARITABLE AND EDUCATIONAL PURPOSES. THE FOUNDATION FUNDS PROJECTS CONSISTENT WITH THE MISSION OF OACTA, SUCH AS THE ANNUAL OACTA DIVERSITY SCHOLARSHIP PROGRAM AND THE NATIONAL FOUNDATION FOR JUDICIAL EXCELLENCE (NFJE).</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
