<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2023v5.0" xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-12T10:46:07-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>202400305</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ACP Foundation</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% Anne Hsn</InCareOfNm>
      <BusinessNameControlTxt>ACPF</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>PO BOX 832865</AddressLine1Txt>
        <CityNm>Richardson</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>75083</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ANNE HSN</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <PhoneNum>9727420806</PhoneNum>
      <SignatureDt>2024-05-12</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>ANNE</PersonFirstNm>
        <PersonLastNm>HSN</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>1</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL2</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990EZ documentId="IRS990EZ-55-1" softwareId="23017732" softwareVersionNum="ta23mefv1.0" referenceDocumentId="IRS990ScheduleO-119-1">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>https://www.acp-foundation.org/</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA-93-1">X</Organization501c3Ind>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>167097</GrossReceiptsAmt>
      <ContributionsGiftsGrantsEtcAmt>157869</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>6188</MembershipDuesAmt>
      <InvestmentIncomeAmt>3040</InvestmentIncomeAmt>
      <TotalRevenueAmt>167097</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>4500</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1350</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>287</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>150730</OtherExpensesTotalAmt>
      <TotalExpensesAmt>156867</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>10230</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>183314</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>193544</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>183314</BOYAmt>
        <EOYAmt>193543</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>183314</BOYAmt>
        <EOYAmt>193543</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>183314</BOYAmt>
        <EOYAmt>193543</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>To organize communities and host local events</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ACP hosted Robotic showcase and competition to explore motorized lego models with coding logic for energy storage renewable energy methods with participants watching FLL challenge robot mission demonstration learn about FLL challenge research projects and solutions with hands on experience driving FTC robots</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>65480</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ACP hosted MetroCon conference with guest speakers discussing topics including science and technology innovation and entrepreneurship education and career service and investment</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>59583</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ACP sponsored Hackathon event in Dallas which is a coding and engineering event that people have to be rapid and collaborative to develop new software or programs</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>2205</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>127268</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANNE HSU</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.000</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentId="IRS990ScheduleC-102-1">true</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>TX</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>LIN LI</PersonNm>
        <USAddress>
          <AddressLine1Txt>5729 Ridgehaven Dr</AddressLine1Txt>
          <CityNm>Plano</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>75093</ZIPCd>
        </USAddress>
        <PhoneNum>9723693498</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd referenceDocumentId="IRS990ScheduleC-102-1">false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd referenceDocumentId="IRS990ScheduleC-102-1">false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <RelatedOrgSect527OrgInd>false</RelatedOrgSect527OrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA-93-1" softwareId="23017732" softwareVersionNum="ta23mefv1.0">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>42307</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>519886</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>116912</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>159089</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>164057</CurrentTaxYearAmt>
        <TotalAmt>1002251</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus2YearsAmt>260</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>260</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>42307</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>519886</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>117172</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>159089</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>164057</CurrentTaxYearAmt>
        <TotalAmt>1002511</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>1002511</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus3YearsAmt>701</CurrentTaxYearMinus3YearsAmt>
        <TotalAmt>701</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus3YearsAmt>701</CurrentTaxYearMinus3YearsAmt>
        <TotalAmt>701</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>42307</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>520587</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>117172</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>159089</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>164057</CurrentTaxYearAmt>
        <TotalAmt>1003212</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99930</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99921</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00070</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00079</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="IRS990ScheduleB-101-1" softwareId="23017732" softwareVersionNum="ta23mefv1.0">
      <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>
    <IRS990ScheduleC documentId="IRS990ScheduleC-102-1" softwareId="23017732" softwareVersionNum="ta23mefv1.0">
      <SubstantiallyAllDuesNondedInd>false</SubstantiallyAllDuesNondedInd>
      <OnlyInHouseLobbyingInd>false</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>false</AgreeCarryoverPriorYearInd>
    </IRS990ScheduleC>
    <IRS990ScheduleG documentId="IRS990ScheduleG-106-1" softwareId="23017732" softwareVersionNum="ta23mefv1.0"></IRS990ScheduleG>
    <IRS990ScheduleO documentId="IRS990ScheduleO-120-1" softwareId="23017732" softwareVersionNum="ta23mefv1.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Grants and other assistance to domestic individuals $4500.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Information technology $2122.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Conferences, conventions, and meetings $145908.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Other $2700.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The draft return was distributed to the officers and board</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>for comments and corrections before filing</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>documents available to public upon request if not already</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>publicaly released</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
