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    <ReturnTs>2025-06-06T16:18:54-07:00</ReturnTs>
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    <Filer>
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      <BusinessName>
        <BusinessNameLine1Txt>JACK &amp; VALERIE GUENTHER FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>JACK</BusinessNameControlTxt>
      <PhoneNum>2108291800</PhoneNum>
      <USAddress>
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        <CityNm>SAN ANTONIO</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>78209</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>VALERIE GUENTHER</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <SignatureDt>2025-06-06</SignatureDt>
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    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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        <TotalAssetsEOYFMVAmt>128035320</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
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        <RetainedEarningBOYAmt>-466130</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>2899469</RetainedEarningEOYAmt>
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        <TotalLiabilitiesNetAstEOYAmt>52372147</TotalLiabilitiesNetAstEOYAmt>
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      <ChgInNetAssetsFundBalancesGrp>
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          <PropertyDesc>LONG-TERM GAIN FROM PARTNERSHIP K-1</PropertyDesc>
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          <SoldDt>2023-12-31</SoldDt>
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        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ADD'L PROCEEDS RESIDEO TECH SETTLEMENT</PropertyDesc>
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          <PropertyDesc>PUBLICLY TRADED SECURITIES</PropertyDesc>
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        <SubtotalAmt>68242</SubtotalAmt>
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        <ExtsnRequestIncomeTaxPaidAmt>26000</ExtsnRequestIncomeTaxPaidAmt>
        <TotalPaymentsAndCreditsAmt>78569</TotalPaymentsAndCreditsAmt>
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        <AppliedToESTaxAmt>10327</AppliedToESTaxAmt>
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        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
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        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
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        <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>
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        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
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        <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>
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      <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>
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          <TitleTxt>President</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>10000</CompensationAmt>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JACK GUENTHER</PersonNm>
          <USAddress>
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            <CityNm>SAN ANTONIO</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>78209</ZIPCd>
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          <TitleTxt>Secretary</TitleTxt>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>ABIGAIL G KAMPMANN</PersonNm>
          <USAddress>
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            <CityNm>SAN ANTONIO</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>78209</ZIPCd>
          </USAddress>
          <TitleTxt>Vice-Pres</TitleTxt>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JACK E GUENTHER JR</PersonNm>
          <USAddress>
            <AddressLine1Txt>153 TREELINE PARK STE 300</AddressLine1Txt>
            <CityNm>SAN ANTONIO</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>78209</ZIPCd>
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          <TitleTxt>Treasurer</TitleTxt>
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        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
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      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>ART FOR PUBLIC EXHIBIT/EDUCATIONAL LOAN PROGRAMESTIMATED VISITORS/VIEWERS: 27,500</Description1Txt>
        <Expenses1Amt>0</Expenses1Amt>
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        <AverageMonthlyCashBalancesAmt>3032589</AverageMonthlyCashBalancesAmt>
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        <TotalFMVOfUnusedAssetsAmt>113074874</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AcquisitionIndebtednessAmt>48122</AcquisitionIndebtednessAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>113026752</AdjustedTotalFMVOfUnusedAstAmt>
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        <DistributableBeforeDedAmt>5498326</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>5498326</DistributableAsAdjustedAmt>
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        <QualifyingDistributionsAmt>5347571</QualifyingDistributionsAmt>
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        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
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        <UndistributedIncomeCYAmt>4756005</UndistributedIncomeCYAmt>
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        <ContributingManagerNm>JACK GUENTHER</ContributingManagerNm>
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        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>SEE STATEMENT 8 FOR DETAILS</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>OF DONEES NAMES ADDRESSES</AddressLine1Txt>
            <CityNm>SAN ANTONIO</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
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          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PUBLIC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SEE STATEMENT 8</GrantOrContributionPurposeTxt>
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          <Desc>ORD LOSSES-NUSTAR PTP SOLD</Desc>
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        <OtherRevenueDescribedGrp>
          <Desc>OTHER REVENUE/REFUND</Desc>
          <UnrelatedBusinessTaxblIncmAmt>12</UnrelatedBusinessTaxblIncmAmt>
        </OtherRevenueDescribedGrp>
        <SubtotalsIncmProducingActyGrp>
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        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>4486350</TotalIncomeProducingActyAmt>
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      <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>
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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>
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        <TotalContributionsAmt>3431025</TotalContributionsAmt>
        <NoncashContributionInd>X</NoncashContributionInd>
      </ContributorInformationGrp>
      <ContributorInformationGrp>
        <ContributorNum>2</ContributorNum>
        <ContributorPersonNm>JACK VALERIE GUENTHER</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>153 TREELINE PARK SUITE 300</AddressLine1Txt>
          <CityNm>SAN ANTONIO</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>78209</ZIPCd>
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        <TotalContributionsAmt>2957000</TotalContributionsAmt>
        <NoncashContributionInd>X</NoncashContributionInd>
      </ContributorInformationGrp>
      <ContributorInformationGrp>
        <ContributorNum>3</ContributorNum>
        <ContributorPersonNm>GUENTHER OIL GAS</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>153 TREELINE PARK SUITE 300</AddressLine1Txt>
          <CityNm>SAN ANTONIO</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>78209</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>29000</TotalContributionsAmt>
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      <NonCashPropertyContributionGrp>
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        <NoncashPropertyDesc>3,700 SHARES ALPHABET INC 2,600 SHARES APPLE INC 2,200 SHARES LOWE'S COMPANIES INC112,100 SHARES NUS</NoncashPropertyDesc>
        <FairMarketValueAmt>3431025</FairMarketValueAmt>
        <ReceivedDt>2023-09-14</ReceivedDt>
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      <NonCashPropertyContributionGrp>
        <ContributorNum>2</ContributorNum>
        <NoncashPropertyDesc>10,000 SHARES CROWDSTRIKE HOLDINGS, INC</NoncashPropertyDesc>
        <FairMarketValueAmt>2957000</FairMarketValueAmt>
        <ReceivedDt>2024-01-23</ReceivedDt>
      </NonCashPropertyContributionGrp>
      <NonCashPropertyContributionGrp>
        <ContributorNum>3</ContributorNum>
        <NoncashPropertyDesc>OIL PAINTING: ROGERS, HOWARD; "A SQUALL IS COMING" 28x40</NoncashPropertyDesc>
        <FairMarketValueAmt>29000</FairMarketValueAmt>
        <ReceivedDt>2024-07-01</ReceivedDt>
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        <Desc>ASSETS FOR CHARITABLE PURPOSE</Desc>
        <BOYBookValueAmt>4749975</BOYBookValueAmt>
        <EOYBookValueAmt>4895188</EOYBookValueAmt>
        <EOYFMVAmt>4895188</EOYFMVAmt>
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      <OtherAssetsScheduleGrp>
        <Desc>CASH VALUE OF LIFE INSURANCE</Desc>
        <BOYBookValueAmt>1594974</BOYBookValueAmt>
        <EOYBookValueAmt>1518360</EOYBookValueAmt>
        <EOYFMVAmt>1518360</EOYFMVAmt>
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        <Desc>INSURANCE - FINE ART</Desc>
        <RevenueAndExpensesPerBooksAmt>14236</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>14236</DisbursementsCharitablePrpsAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>LIFE INSURANCE PREMIUMS</Desc>
        <RevenueAndExpensesPerBooksAmt>76614</RevenueAndExpensesPerBooksAmt>
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      <OtherExpensesScheduleGrp>
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        <RevenueAndExpensesPerBooksAmt>3336</RevenueAndExpensesPerBooksAmt>
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        <RevenueAndExpensesPerBooksAmt>9831</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>9831</DisbursementsCharitablePrpsAmt>
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        <RevenueAndExpensesPerBooksAmt>1725</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>1725</DisbursementsCharitablePrpsAmt>
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        <RevenueAndExpensesPerBooksAmt>2649</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>2649</DisbursementsCharitablePrpsAmt>
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        <Amt>447288</Amt>
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      <OtherProfessionalFeesDetail>
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        <Amt>25000</Amt>
        <NetInvestmentIncomeAmt>12000</NetInvestmentIncomeAmt>
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        <DisbursementsCharitablePrpsAmt>13000</DisbursementsCharitablePrpsAmt>
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        <CategoryTxt>FEDERAL EXCISE TAX</CategoryTxt>
        <Amt>53000</Amt>
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      <TaxesDetail>
        <CategoryTxt>FOREIGN TAX WITHHELD</CategoryTxt>
        <Amt>13910</Amt>
        <NetInvestmentIncomeAmt>13910</NetInvestmentIncomeAmt>
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    </TaxesSchedule>
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</Return>