﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.1" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-06-12T11:06:53-07:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>264106542</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WMA Tax Services LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2275 SCHUETZ RD</AddressLine1Txt>
        <CityNm>SAINT LOUIS</CityNm>
        <StateAbbreviationCd>MO</StateAbbreviationCd>
        <ZIPCd>63146</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>582665201</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Charles &amp; Sharon Fruit Foundation Inc</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>CHAR</BusinessNameControlTxt>
      <PhoneNum>6183075568</PhoneNum>
      <USAddress>
        <AddressLine1Txt>12 Eagle Court</AddressLine1Txt>
        <CityNm>Edwardsville</CityNm>
        <StateAbbreviationCd>IL</StateAbbreviationCd>
        <ZIPCd>62025</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Sharon N Fruit</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <SignatureDt>2025-06-12</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Martin L Hamm</PreparerPersonNm>
      <PTIN>P00492954</PTIN>
      <PhoneNum>3145693311</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation" softwareId="24020490" softwareVersionNum="2024v5.1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>57735</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>43000</ContriRcvdRevAndExpnssAmt>
        <DividendsRevAndExpnssAmt>3033</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>3033</DividendsNetInvstIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>-495</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>30532</GrossSalesPriceAmt>
        <TotalRevAndExpnssAmt>45538</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>3033</TotalNetInvstIncmAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule">36</TaxesRevAndExpnssAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule AmortizationSchedule">419</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>387</OtherExpensesNetInvstIncmAmt>
        <TotOprExpensesRevAndExpnssAmt>455</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>387</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>46500</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>46500</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>46955</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>387</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>46500</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-1417</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>2646</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>5643</CashBOYAmt>
        <CashEOYAmt>2107</CashEOYAmt>
        <CashEOYFMVAmt>2107</CashEOYFMVAmt>
        <SavAndTempCashInvstBOYAmt>3238</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>2620</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>2620</SavAndTempCashInvstEOYFMVAmt>
        <OtherInvestmentsBOYAmt>49755</OtherInvestmentsBOYAmt>
        <OtherInvestmentsEOYAmt referenceDocumentId="InvestmentsOtherSchedule2">52492</OtherInvestmentsEOYAmt>
        <OtherInvestmentsEOYFMVAmt>53008</OtherInvestmentsEOYFMVAmt>
        <TotalAssetsBOYAmt>58636</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>57219</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>57735</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <RetainedEarningBOYAmt>58636</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>57219</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>58636</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>57219</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>58636</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>57219</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>58636</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-1417</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>57219</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>57219</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>Pershing N8U908595</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2024-12-31</AcquiredDt>
          <SoldDt>2024-12-31</SoldDt>
          <GrossSalesPriceAmt>30532</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>31027</CostOrOtherBasisAmt>
          <GainOrLossAmt>-495</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-495</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>-495</CapitalGainNetIncomeAmt>
        <NetShortTermCapitalGainLossAmt>-495</NetShortTermCapitalGainLossAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>37</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>37</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>37</TaxBasedOnInvestmentIncomeAmt>
        <TaxDueAmt>37</TaxDueAmt>
        <AppliedToESTaxAmt>0</AppliedToESTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <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>GA</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>Sharon Fruit</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>6183075568</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>12 Eagle Court</AddressLine1Txt>
          <CityNm>Edwardsville</CityNm>
          <StateAbbreviationCd>IL</StateAbbreviationCd>
          <ZIPCd>62025</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>
        <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>Sharon N Fruit</PersonNm>
          <USAddress>
            <AddressLine1Txt>12 Eagle Ct</AddressLine1Txt>
            <CityNm>Edwardsville</CityNm>
            <StateAbbreviationCd>IL</StateAbbreviationCd>
            <ZIPCd>62025</ZIPCd>
          </USAddress>
          <TitleTxt>President</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Susan Henderson</PersonNm>
          <USAddress>
            <AddressLine1Txt>12 Eagle Court</AddressLine1Txt>
            <CityNm>Edwardsville</CityNm>
            <StateAbbreviationCd>IL</StateAbbreviationCd>
            <ZIPCd>62025</ZIPCd>
          </USAddress>
          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>52157</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>4787</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>56944</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>56944</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>854</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>56090</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>2805</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>2805</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>37</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>37</TotalTaxAmt>
        <DistributableBeforeAdjAmt>2768</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>2768</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>2768</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>46500</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>46500</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>2768</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>2926</UndistributedIncomePYAmt>
        <QualifyingDistributionsAmt>46500</QualifyingDistributionsAmt>
        <AppliedToYear1Amt>2926</AppliedToYear1Amt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>2768</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>40806</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>40806</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovToNextYrAmt>40806</ExcessDistriCyovToNextYrAmt>
        <ExcessFromCurrentYearAmt>40806</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>Sharon N Fruit</ContributingManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Nantucket Cottage Hospital</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>57 Prospect St</AddressLine1Txt>
            <CityNm>Nantucket</CityNm>
            <StateAbbreviationCd>MA</StateAbbreviationCd>
            <ZIPCd>02554</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Further Exempt Purpose</GrantOrContributionPurposeTxt>
          <Amt>46500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>46500</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>3033</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <ExclusionCd>18</ExclusionCd>
          <ExclusionAmt>-495</ExclusionAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>2538</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>2538</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>
    <IRS990ScheduleB documentId="IRS990ScheduleB" softwareId="24020490" softwareVersionNum="2024v5.1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>Sharon N Fruit</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>12 Eagle Court</AddressLine1Txt>
          <CityNm>Edwardsville</CityNm>
          <StateAbbreviationCd>IL</StateAbbreviationCd>
          <ZIPCd>62025</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>43000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <InvestmentsOtherSchedule2 documentId="InvestmentsOtherSchedule2" softwareId="24020490" softwareVersionNum="2024v5.1">
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>Assetmark - Mutal Funds/ETFs</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>52492</BookValueAmt>
        <EOYFMVAmt>53008</EOYFMVAmt>
      </InvestmentsOtherGrp>
    </InvestmentsOtherSchedule2>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="24020490" softwareVersionNum="2024v5.1">
      <OtherExpensesScheduleGrp>
        <Desc>Account Fees</Desc>
        <RevenueAndExpensesPerBooksAmt>32</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Portfolio Management Fees</Desc>
        <RevenueAndExpensesPerBooksAmt>387</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>387</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <TaxesSchedule documentId="TaxesSchedule" softwareId="24020490" softwareVersionNum="2024v5.1">
      <TaxesDetail>
        <CategoryTxt>Excise Tax Payments</CategoryTxt>
        <Amt>36</Amt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>