﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.2" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-10-01T11:12:48-07:00</ReturnTs>
    <TaxPeriodEndDt>2025-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>371420474</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Fontanello Duffield &amp; Otake LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>111 Pine Street Suite 1750</AddressLine1Txt>
        <CityNm>San Francisco</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>94111</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>943290824</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Eva Leah Gunther Foundation</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>EVAL</BusinessNameControlTxt>
      <PhoneNum>4155616540</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1660 Bush Street 300</AddressLine1Txt>
        <CityNm>San Francisco</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>94109</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Mark Gunther</PersonNm>
      <PersonTitleTxt>Sec/Trustee</PersonTitleTxt>
      <SignatureDt>2025-10-01</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Carol Duffield</PreparerPersonNm>
      <PTIN>P01257136</PTIN>
      <PhoneNum>4159830200</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="TransfersPersonalBenefitsContr IRS990ScheduleO" softwareId="24020490" softwareVersionNum="2024v5.2">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <WebsiteAddressTxt>www.evafoundation.org</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>150350</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>150350</ContributionsGiftsGrantsEtcAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt>0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <TotalRevenueAmt>150350</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>214000</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>32174</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>2741</OtherExpensesTotalAmt>
      <TotalExpensesAmt>248915</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-98565</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>-31735</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>-130300</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>11865</BOYAmt>
        <EOYAmt>9700</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>11865</BOYAmt>
        <EOYAmt>9700</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>43600</BOYAmt>
        <EOYAmt>140000</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>-31735</BOYAmt>
        <EOYAmt>-130300</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>To support the physical, social, moral, intellectual, creative, spiritual, psychological and emotional growth of girls ages 11-18.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>The Eva Gunther Foundation("EGF") supports girls by funding individual fellowship grants. The Fellowship Program intends to enable young, motivated women to reach beyond their circumstance and follow a passion; to help extend their own and society's beliefs about their role and abilities; to engender creativity and artistic excellence; to enable girls to exhibit leadership skills; and to amplify girls' ability to be independent thinkers in an interdependent world. Girls are nominated for a Fellowship by a responsible adult, not a family member, and have their nomination seconded by another adult, and enable girls to have unique personal growth experience.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>10000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>10000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>The Foundation makes occasional grants to non-profit girls service programs based on the recommendations of its Directors. During the fiscal year ended June 30, 2025, such grants were made according to the Foundation's primary exempt purpose disclosed above.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>204000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>204000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>214000</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Anne Krantz</PersonNm>
        <TitleTxt>Pres/Trustee</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Mark Gunther</PersonNm>
        <TitleTxt>Sec/Tres/Ttee</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Alissa Bernstein</PersonNm>
        <TitleTxt>VP/Trustee</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Charlotte Burchard</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Susan Andrews</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Vrinda Khanna</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Nancy Rubin</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Sophie Gunther</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>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>Mei Kuang</PersonNm>
        <USAddress>
          <AddressLine1Txt>1660 Bush St Ste 300</AddressLine1Txt>
          <CityNm>SF</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>941095308</ZIPCd>
        </USAddress>
        <PhoneNum>4155616540</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="IRS990ScheduleA" softwareId="24020490" softwareVersionNum="2024v5.2">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>123045</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>100666</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>120150</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>101700</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>150350</CurrentTaxYearAmt>
        <TotalAmt>595911</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TaxRevLeviedOrgnztnlBnft170Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft170Grp>
      <GovtFurnSrvcFcltsVl170Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>123045</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>100666</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>120150</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>101700</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>150350</CurrentTaxYearAmt>
        <TotalAmt>595911</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>166158</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>429753</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>120</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>18</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>13</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>8</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>159</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <UnrelatedBusinessNetIncm170Grp>
        <TotalAmt>0</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <OtherIncome170Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>596070</TotalSupportAmt>
      <PublicSupportCY170Pct>0.72100</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.69680</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="IRS990ScheduleB" softwareId="24020490" softwareVersionNum="2024v5.2">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="24020490" softwareVersionNum="2024v5.2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Grants and Similar Amounts Paid In Excess of $5,000.4</FormAndLineReferenceDesc>
        <ExplanationTxt>Class of Activity: General Support | Donee's Name: Project AVARY | Donee's Address: PO Box 150088 San Rafael CA 94915 | Relationship of Donee: N/A | Cash Amount Given: $60000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Grants and Similar Amounts Paid In Excess of $5,000.8</FormAndLineReferenceDesc>
        <ExplanationTxt>Class of Activity: General Support | Donee's Name: SF Arts Ed | Donee's Address: 135 Van Ness Avenue San Francisco CA 94102 | Relationship of Donee: N/A | Cash Amount Given: $60000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Grants and Similar Amounts Paid In Excess of $5,000.12</FormAndLineReferenceDesc>
        <ExplanationTxt>Class of Activity: General Support | Donee's Name: About Face | Donee's Address: 2261 Market St., #139 San Francisco CA 94114 | Relationship of Donee: N/A | Cash Amount Given: $60000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Grants and Similar Amounts Paid In Excess of $5,000.50</FormAndLineReferenceDesc>
        <ExplanationTxt>Class of Activity: Fellowships | Donee's Name: Scopa Has A Dream | Donee's Address: PO Box 1004 Healdsburg CA 95448 | Relationship of Donee: N/A | Cash Amount Given: $10000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Grants and Similar Amounts Paid In Excess of $5,000.53</FormAndLineReferenceDesc>
        <ExplanationTxt>Class of Activity: General Support | Donee's Name: Edgewood Center for Children &amp; Families | Donee's Address: 1801 Vicente St. San Francisco CA 94116 | Relationship of Donee: N/A | Cash Amount Given: $10000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Grants and Similar Amounts Paid In Excess of $5,000.77</FormAndLineReferenceDesc>
        <ExplanationTxt>Class of Activity: General Support | Donee's Name: Global Glimpse | Donee's Address: 2991 Shattuck Ave, Suite 304 Berkeley CA 94705 | Relationship of Donee: N/A | Cash Amount Given: $10000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1012</FormAndLineReferenceDesc>
        <ExplanationTxt>Insurance $2716</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>Bank Fees $25</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Total Liabilities.1002</FormAndLineReferenceDesc>
        <ExplanationTxt>Grants Payable - Beginning $43600 Grants Payable - Ending $140000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI, Section B. Policies, 15(a) &amp; (b)</FormAndLineReferenceDesc>
        <ExplanationTxt>Since EGF has no employees and does not compensate its Board Members, there is no process for determining compensation.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>