2023-11-15T13:54:23-08:00 2022-12-31 770203007 Price Paige & Company 570 N Magnolia Ave Ste 100 Clovis CA 93611 990 2022-01-01 137334864 Lyles Foundation A Charitable Trust LYLE 5592265600 1260 Fulton Street Suite 200 Fresno CA 93721 Ashley Swearengin Trustee 2023-11-15 true Ashley Swearengin 999009999 true Henry Oum CPA P01552333 5592999540 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Gerald V Lyles 1260 Fulton Street Suite 200 Fresno CA 93721 4384580 false X WWW.CENTRALVALLEYCF.ORG X 2002 CA TO PROVIDE SUPPORT FOR CERTAIN ACTIVITIES OF THE CENTRAL VALLEY COMMUNITY FOUNDATION, AN ORGANIZATION DESCRIBED IN SECTION 501(c)(3) OF THE INTERNAL REVENUE CODE. THE LYLES FOUNDATION'S GOAL IS TO PROVIDE SUPPORT FOR THE EXPANSION OF EDUCATIONAL OPPORTUNITIES, MEDICAL EDUCATION AND RESEARCH. 5 5 0 0 23462 7104186 3576475 0 413012 550015 1372258 258090 8889456 4384580 244504 8275526 0 0 0 0 978249 106569 1222753 8382095 7666703 -3997515 55246223 55348582 7286522 14276256 47959701 41072326 TO PROVIDE SUPPORT FOR CERTAIN ACTIVITIES OF THE CENTRAL VALLEY COMMUNITY FOUNDATION, AN ORGANIZATION DESCRIBED IN SECTION 501(c)(3) OF THE INTERNAL REVENUE CODE. THE LYLES FOUNDATION'S GOAL IS TO PROVIDE SUPPORT FOR THE EXPANSION OF EDUCATIONAL OPPORTUNITIES, MEDICAL EDUCATION AND RESEARCH. false false 8275526 To provide support for certain activities of the Central Valley Community Foundation, an organization described in Section 501(c)(3) of the Internal Revenue Code. The Lyles Foundation's goal is to provide support for the expansion of educational opportunities, cultural activities, community development, disaster relief, medical education and research and promoting family activities. 8275526 true true false true false false false false false false false true false false true true false true false false false false false false false false false true false false false false false false false false false false true false false false false true false false false true 0 0 false 0 true true false false false false false false 0 false false false false false false false X 5 5 true false false false false false false true false false false true false false false false false false CA X CVCF 5592265600 1260 Fulton Street Suite 200 Fresno CA 93721 X Gerald V Lyles Trustee 1.00 0.00 X X 0 0 0 William M Lyles Trustee 1.00 0.00 X X 0 0 0 Ashley Swearengin Trustee 1.00 0.00 X X 0 0 0 Jeff Jaech Trustee 1.00 0.00 X 0 0 0 Ken Newby Trustee 1.00 0.00 X 0 0 0 0 false false false 0 3568094 8381 3568094 3576475 0 550015 550015 0 0 0 0 0 0 0 EQUITY IN EARNINGS 258090 258090 258090 4384580 808105 8275526 8275526 0 0 0 0 0 0 0 0 0 0 2638 2638 10755 10755 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ADMINISTRATIVE COSTS 257026 257026 INVESTMENT FEES 65123 65123 State Taxes 17992 17992 PENALTIES & INTEREST 433 433 -247398 -247398 8382095 8275526 106569 0 8803410 1471255 0 0 77852 0 0 0 0 0 0 10713293 18329569 35630986 35038816 0 0 98534 431090 55246223 55348582 1970 2011 4314803 11551446 2969749 2722799 7286522 14276256 X 47959701 41072326 47959701 41072326 55246223 55348582 -3997515 -2889860 X false true X false false X X 1 CENTRAL VALLEY COMMUNITY FOUNDATION 770478025 7 true 7453107 0 1 7453107 0 true false false false false false false false false false false false false false false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false X 100000 173052 100000 173052 8282095 22906507 8382095 23079559 569105 1000000 142276 250000 false 894078 1000000 1000000 1000000 3894078 5841117 86746 1406 12804 173052 274008 223520 250000 250000 250000 973520 1460280 35038816 F 35038816 LDI STOCK - EMBEDDED UBIT LIABILITY 2722798 Rounding 1 2722799 X Part X : FIN48 Footnote The Foundation has qualified as non-profit organization and has been granted tax-exempt status pursuant to Internal Revenue Code Section 501(c)(3) and California Revenue and Taxation Code Section 23701(d).Generally accepted accounting principles provide accounting and disclosures guidance about positions taken by an entity in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. The Foundations returns are subject to examination by federal and state taxing authorities, generally for three years and four years, respectively, after they are filed. true California State University 4910 Chestnut Ave Fresno CA 93726 946003272 850000 0 support educational expansion CENTRAL VALLEY COMMUNITY FOUN 1260 Fulton Street 200 FRESNO CA 93721 770478025 7196082 0 support community foundation Purdue Foundation 403 West Wood St West Lafayette IN 47907 310958507 129444 0 support educational expansion Yes on Measure Z 1625 E Shaw Ave 130 Fresno CA 93710 100000 0 Lobbying Expenses 3 1 Grantmaker's Description of How Grants are Used Organizations are asked to provide reports upon request. X 3 3480058 Form 8283 X 1 88036 Appraisal 2 false true false Form 990, Part VI, Section A, Line 2 Gerald V. Lyles and William M. Lyles are brothers.JEFF JAECH IS LEGAL COUNSEL FOR THE THE SUPPORTED ORGANIZATION, CENTRAL VALLEY COMMUNITY FOUNDATION. Form 990, Part VI, Section B, Line 11b Form 990 reviewed by trustees Form 990, Part VI, Section C, Line 19 Governing documents, policies and financial information are available upon request Statement Note 1 Form 5471 StatementName of Taxpayer: Lyles FoundationFederal EIN: 13-73348642022 Form 990For the Tax Year Ended: December 31, 2022Statement Pursuant to Regulation Section 1.6038-2(j)(3)Pursuant to Regulation Section 1.6038-2(j)(3), the taxpayer is attaching this statement to fulfill the filing requirements for Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations for ARU SPC Ltd., on behalf of Pillar Segregated Portfolio (Pillar), a controlled foreign corporation owned by Lyles Diversified Inc. The taxpayer is a shareholder in Lyles Diversified, Inc.The taxpayer's filing requirement will be satisfied, as the information for Pillar will be included in the 2022 Form 1120S Tax Return of Lyles Diversified, Inc., 525 W. Alluvial Ave, Fresno, CA 93711, for the year ended December 31, 2022. The identification number of Lyles Diversified, Inc. is 94-1050189. Lyles Diversified, Inc. will efile its 2022 1120S. CENTRAL VALLEY COMMUNITY FOUNDATION 1260 Fulton Street 200 FRESNO CA 93721 770478025 COMMUNITY FOUNDATION CA 501C3 7 N/A false false true false false false false false false false false false false true false false false false false false CENTRAL VALLEY COMMUNITY FOUNDATION b 7196082 Actual Costs CENTRAL VALLEY COMMUNITY FOUNDATION m 257025 Actual Costs Edna Lake LLC 1260 Fulton Street 200 Fresno CA 93721 392072666 0 0 0 0 0 0 0 0 0 0 LHCF LLC 1260 Fulton Street 200 Fresno CA 93721 770478025 0 0 0 653847 653847 123077 30769 30769 123077 0 CVCF Holdings LLC 1260 Fulton Street 200 Fresno CA 93721 770478025 0 0 0 1056 1056 211 53 53 211 0 Silkwood Family Foundation 1260 Fulton Street 200 Fresno CA 93721 770529725 0 0 0 4681 4681 936 234 234 936 0 Central Valley Community Foundation 1260 Fulton Street 200 Fresno CA 93721 770478025 0 0 0 0 0 0 0 0 0 0