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    <ReturnTs>2024-06-08T16:07:05-07:00</ReturnTs>
    <TaxPeriodEndDt>2023-07-31</TaxPeriodEndDt>
    <ReturnTypeCd>990PF</ReturnTypeCd>
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      <BusinessName>
        <BusinessNameLine1Txt>JACK &amp; VALERIE GUENTHER FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
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      <PhoneNum>2108291800</PhoneNum>
      <USAddress>
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        <CityNm>SAN ANTONIO</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>78209</ZIPCd>
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      <PersonNm>VALERIE GUENTHER</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <SignatureDt>2024-06-08</SignatureDt>
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      <PersonFullName>
        <PersonFirstNm>VALERIE</PersonFirstNm>
        <PersonLastNm>GUENTHER</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
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        <TrustedCustomerCd>3</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
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        <FederatedAssuranceLevelCd>FAL1</FederatedAssuranceLevelCd>
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    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
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        <TotalRevAndExpnssAmt>5552065</TotalRevAndExpnssAmt>
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        <CompOfcrDirTrstRevAndExpnssAmt>40000</CompOfcrDirTrstRevAndExpnssAmt>
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        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="OtherProfessionalFeesSchedule">24000</OtherProfFeesRevAndExpnssAmt>
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        <NetInvestmentIncomeAmt>2083177</NetInvestmentIncomeAmt>
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      <Form990PFBalanceSheetsGrp>
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        <SavAndTempCashInvstEOYAmt>1552934</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>1552934</SavAndTempCashInvstEOYFMVAmt>
        <CorporateStockBOYAmt>36643433</CorporateStockBOYAmt>
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        <CorporateStockEOYFMVAmt>98126454</CorporateStockEOYFMVAmt>
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        <TotalAssetsBOYAmt>43203095</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>45823815</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>106024337</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <CapitalStockBOYAmt>42786509</CapitalStockBOYAmt>
        <CapitalStockEOYAmt>46289945</CapitalStockEOYAmt>
        <RetainedEarningBOYAmt>416586</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>-466130</RetainedEarningEOYAmt>
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        <TotalLiabilitiesNetAstBOYAmt>43203095</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>45823815</TotalLiabilitiesNetAstEOYAmt>
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        <TotNetAstOrFundBalancesBOYAmt>43203095</TotNetAstOrFundBalancesBOYAmt>
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        <OtherDecreasesAmt referenceDocumentId="OtherDecreasesSchedule">34493</OtherDecreasesAmt>
        <TotNetAstOrFundBalancesEOYAmt>45823815</TotNetAstOrFundBalancesEOYAmt>
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      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>PUBLICLY TRADED SECURITIES</PropertyDesc>
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        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>LT CAPITAL LOSS FROM PLAINS ALL AMERICAN</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
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        <SubtotalAmt>28956</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>28956</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>28525</EstimatedPlusOvpmtIncmTxAmt>
        <ExtsnRequestIncomeTaxPaidAmt>7500</ExtsnRequestIncomeTaxPaidAmt>
        <TotalPaymentsAndCreditsAmt>36025</TotalPaymentsAndCreditsAmt>
        <OverpaymentAmt>7069</OverpaymentAmt>
        <AppliedToESTaxAmt>7069</AppliedToESTaxAmt>
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      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>TX</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>JACK GUENTHER</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>2108291800</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>153 TREELINE PARK SUITE 300</AddressLine1Txt>
          <CityNm>SAN ANTONIO</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>78209</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
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      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>true</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <ActsFailToQlfyAsExceptionsInd>false</ActsFailToQlfyAsExceptionsInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>VALERIE U GUENTHER</PersonNm>
          <USAddress>
            <AddressLine1Txt>153 TREELINE PARK STE 300</AddressLine1Txt>
            <CityNm>SAN ANTONIO</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>78209</ZIPCd>
          </USAddress>
          <TitleTxt>President</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>10000</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JACK GUENTHER</PersonNm>
          <USAddress>
            <AddressLine1Txt>153 TREELINE PARK STE 300</AddressLine1Txt>
            <CityNm>SAN ANTONIO</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>78209</ZIPCd>
          </USAddress>
          <TitleTxt>Secretary</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>10000</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>ABIGAIL G KAMPMANN</PersonNm>
          <USAddress>
            <AddressLine1Txt>153 TREELINE PARK STE 300</AddressLine1Txt>
            <CityNm>SAN ANTONIO</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>78209</ZIPCd>
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          <TitleTxt>Vice-Pres</TitleTxt>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JACK E GUENTHER JR</PersonNm>
          <USAddress>
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            <CityNm>SAN ANTONIO</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>78209</ZIPCd>
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          <TitleTxt>Treasurer</TitleTxt>
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          <CompensationAmt>10000</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>ART FOR PUBLIC EXHIBIT/EDUCATIONAL LOAN PROGRAMESTIMATED VISITORS/VIEWERS: 27,000</Description1Txt>
        <Expenses1Amt>0</Expenses1Amt>
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        <AverageMonthlyFMVOfSecAmt>91236379</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>1568978</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>1636787</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>94442144</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>94442144</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>1416632</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>93025512</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>4651276</MinimumInvestmentReturnAmt>
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        <TaxBasedOnInvestmentIncomeAmt>28956</TaxBasedOnInvestmentIncomeAmt>
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        <DistributableBeforeDedAmt>4622320</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>4622320</DistributableAsAdjustedAmt>
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        <CharitableAssetsAcquisPaidAmt>672592</CharitableAssetsAcquisPaidAmt>
        <QualifyingDistributionsAmt>4425074</QualifyingDistributionsAmt>
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        <UndistributedIncomePYAmt>4408004</UndistributedIncomePYAmt>
        <QualifyingDistributionsAmt>4425074</QualifyingDistributionsAmt>
        <AppliedToYear1Amt>4408004</AppliedToYear1Amt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>17070</AppliedToCurrentYearAmt>
        <UndistributedIncomeCYAmt>4605250</UndistributedIncomeCYAmt>
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      <SupplementaryInformationGrp>
        <ContributingManagerNm>VALERIE U GUENTHER</ContributingManagerNm>
        <ContributingManagerNm>JACK GUENTHER</ContributingManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>SEE STATEMENT 9 FOR DETAILS</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>OF DONEES NAMES</AddressLine1Txt>
            <CityNm>AND ADDRESSES</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>78209</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PUBLIC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SEE STATEMENT 9</GrantOrContributionPurposeTxt>
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        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>2119165</TotalIncomeProducingActyAmt>
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        <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>
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      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>JACK VALERIE GUENTHER</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>153 TREELINE PARK SUITE 300</AddressLine1Txt>
          <CityNm>SAN ANTONIO</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>78209</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>3432900</TotalContributionsAmt>
        <NoncashContributionInd>X</NoncashContributionInd>
      </ContributorInformationGrp>
      <NonCashPropertyContributionGrp>
        <ContributorNum>1</ContributorNum>
        <NoncashPropertyDesc>2,000 SHARES COSTCO20,000 UNITS PLAINS ALL AMERICAN PIPELINE30,000 SHARES DEVON ENERGY</NoncashPropertyDesc>
        <FairMarketValueAmt>3432900</FairMarketValueAmt>
        <ReceivedDt>2022-09-12</ReceivedDt>
      </NonCashPropertyContributionGrp>
    </IRS990ScheduleB>
    <LegalFeesSchedule documentId="LegalFeesSchedule" softwareId="22015553" softwareVersionNum="2022v5.0">
      <LegalFeesGrp>
        <CategoryTxt>LEGAL FEES</CategoryTxt>
        <LegalFeesAmt>787</LegalFeesAmt>
        <NetInvestmentIncomeAmt>394</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>393</DisbursementsCharitablePrpsAmt>
      </LegalFeesGrp>
    </LegalFeesSchedule>
    <OtherAssetsSchedule documentId="OtherAssetsSchedule" softwareId="22015553" softwareVersionNum="2022v5.0">
      <OtherAssetsScheduleGrp>
        <Desc>ASSETS FOR CHARITABLE PURPOSE</Desc>
        <BOYBookValueAmt>4862900</BOYBookValueAmt>
        <EOYBookValueAmt>4749975</EOYBookValueAmt>
        <EOYFMVAmt>4749975</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
      <OtherAssetsScheduleGrp>
        <Desc>CASH VALUE LIFE INSURANCE POLICIES</Desc>
        <BOYBookValueAmt>1656402</BOYBookValueAmt>
        <EOYBookValueAmt>1594974</EOYBookValueAmt>
        <EOYFMVAmt>1594974</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
    <OtherDecreasesSchedule documentId="OtherDecreasesSchedule" softwareId="22015553" softwareVersionNum="2022v5.0">
      <OtherDecreasesDetail>
        <Desc>PRIOR YEAR ADJUSTMENT FOR RETURN OF CAPITAL</Desc>
        <Amt>34493</Amt>
      </OtherDecreasesDetail>
    </OtherDecreasesSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="22015553" softwareVersionNum="2022v5.0">
      <OtherExpensesScheduleGrp>
        <Desc>FRAMING</Desc>
        <RevenueAndExpensesPerBooksAmt>680</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>680</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>INSURANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>12542</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>12542</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>LIFE INSURANCE PREMIUMS</Desc>
        <RevenueAndExpensesPerBooksAmt>61427</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>NONDEDUCTIBLE EXPENSES FROM K-1S</Desc>
        <RevenueAndExpensesPerBooksAmt>3758</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>POSTAGE &amp; SHIPPING</Desc>
        <RevenueAndExpensesPerBooksAmt>6324</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>6324</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>SUBSCRIPTIONS AND PUBLICATIONS</Desc>
        <RevenueAndExpensesPerBooksAmt>172</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>117</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>55</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>SUPPLIES</Desc>
        <RevenueAndExpensesPerBooksAmt>291</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>291</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncreasesSchedule documentId="OtherIncreasesSchedule" softwareId="22015553" softwareVersionNum="2022v5.0">
      <OtherIncreasesDetail>
        <Desc>FAIR MARKET VALUE OF GIFTS OVER COST-ART</Desc>
        <Amt>221233</Amt>
      </OtherIncreasesDetail>
      <OtherIncreasesDetail>
        <Desc>FAIR MARKET VALUE OF GIFTS OVER COST-NUSTAR</Desc>
        <Amt>757570</Amt>
      </OtherIncreasesDetail>
    </OtherIncreasesSchedule>
    <OtherProfessionalFeesSchedule documentId="OtherProfessionalFeesSchedule" softwareId="22015553" softwareVersionNum="2022v5.0">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>PROFESSIONAL SERVICES</CategoryTxt>
        <Amt>24000</Amt>
        <NetInvestmentIncomeAmt>12000</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>12000</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="TaxesSchedule" softwareId="22015553" softwareVersionNum="2022v5.0">
      <TaxesDetail>
        <CategoryTxt>FEDERAL EXCISE TAX</CategoryTxt>
        <Amt>22000</Amt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>FOREIGN TAX PAID</CategoryTxt>
        <Amt>3477</Amt>
        <NetInvestmentIncomeAmt>3477</NetInvestmentIncomeAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>
