2025-11-05T11:46:35-00:00 2024-12-31 208082289 Soelberg Peralta PS 901 Summitview Ave Suite 260 Yakima WA 98902 990 2024-01-01 916078233 Yakima Kiwanis Charitable Trust Foundation YAKI 5097281401 PO Box 611 Yakima WA 98907 Beth Klingele Vice Chairman 5097281401 2025-11-05 true Steven H Soelberg CPA P00022318 5096547777 2025-11-05 2024 2025-03-06 01:10:19Z Beth Klingele PO Box 611 Yakima WA 98907 117503 false X www.yakimakiwanis.org X 1968 WA See Schedule O 13 13 0 0 51321 82065 0 25872 35438 0 77193 117503 42900 100590 0 7863 8119 0 0 25 3575 50788 112284 26405 5219 1029704 1104595 0 1029704 1104595 X To further the goals of Kiwanis in the Yakima Vaelley by providing funding for projects and organizations to enhance and improve the lives and opportunities of children and families or which contribute to the quality of life in the community. false false 50000 50000 YV Community Foundation - MLK Jr. Pool 11000 11000 10 Scholarships to Perry Technical Institute 10000 10000 YMCA Camp Dudley 13000 13000 84000 true false false false false false false false false false false true false false false false false false false false false false false false false false false true true false false false false false false false false false false false false false false true false false false true 0 0 true 0 true false false false false false false false false false false false false X 13 13 false false false false true false false true true false false true true true true false false false false false X Baker Boyer Bank 5095769000 901 Triple Crown Road Yakima WA 98908 Baker Boyer Bank - Camille Snell Trustee/Treasurer 002.00 X 8119 0 0 Dr Mike Wilson Board Member 001.00 X 0 0 0 Wendy Aguilar Board Member 001.00 X 0 0 0 Beth Klingele Vice Chair 001.00 X X 0 0 0 Jay Carroll Chair 001.00 X X 0 0 0 Tara Lewis Board Member 001.00 X 0 0 0 Trina Good Board Member 001.00 X 0 0 0 Steve Emhoff Secretary 001.00 X X 0 0 0 John Warren Board Member 001.00 X 0 0 0 Ron Zirkle Board Member 001.00 X 0 0 0 Marshall Clark Club Past President 001.00 X 0 0 0 Tim Surber Club President 001.00 X 0 0 0 Stan Pratt Board Member - Emeritus 001.00 X 0 0 0 Freba Afzali Club President Elect 001.00 X 0 0 0 8119 false false false 7670 74395 18140 82065 35438 35438 117503 35438 89590 89590 11000 11000 0 0 8119 8119 0 0 0 0 0 0 0 3550 3550 0 0 25 25 0 0 0 0 0 0 0 0 0 0 0 0 0 112284 100590 11694 0 98694 98694 931010 1005901 1029704 1104595 0 0 X 511596 511596 518108 592999 1029704 1104595 1029704 1104595 5219 69672 X false false false X 10485 22425 6699 13898 33345 86852 10485 22425 6699 13898 33345 86852 22515 64337 17518 20437 19658 25872 19487 102972 189824 0.33890 0.30050 X X Part II Section C Line 17a Facts and Circumstances Test The Internal Revenue Service has determined that Yakima Kiwanis Charitable Trust Foundation The Taxpayer is not a private foundation pursuant to IRC Sections 509A1 and 170B1AVI. IRC Sections 509A1 and 170B1AVI provide that an exempt organization will be considered a publicly supported charity i.e. not a private foundation as long as the organization receives a substantial part of its support from a governmental unit or from direct or Part II Section C Line 17a continued indirect contributions from the general public. The Foundation must submit information to the IRS on an annual basis Form 990 that establishes that the organization meets the public support test under IRC Code Section 170B1AVI. To the extent that the taxpayer does not meet this support test, the IRS may reclassify the taxpayer as a private foundation and assess certain excise taxes for all years since inception. Part II Section C Line 17a cont. To qualify as a non private foundation under IRC Sections 509A1 and 170B1AVI, the taxpayer must receive a substantial part of its support in gifts, grants and contributions from the general public and/or a governmental unit. A -substantial part of its support- is met if at least 33 1/3 of the total support normally received by the organization comes from gifts, grants and contributions. Normally generally means meeting this requirement for the preceding five taxable years. Part II Section C Line 17a cont. Contributions by any person other than a governmental unit or 170B1AVI organization are treated as allowable support from the general public only to the extent that the contributions by such persons during the five year period do not exceed two percent of the organizations total support for such five year period. Gifts in kind are treated the same as cash contributions for purposes of the public support test. An organization may exclude from its calculation of public Part II Section C Line 17a cont. support amounts that qualify as unusual grants. Unusual grants are defined as substantial contributions or bequests from disinterested parties which Are attracted by reason of the publicly supported nature of the organization Are unusual or unexpected with respect to the amount thereof and Would, by reason of their size, adversely affect the status of the organization as normally being publicly supported for the applicable period. Part II Section C Line 17a cont. If the taxpayer does not meet the 33 1/3 public support test, it may qualify under the 10 facts and circumstances test to prevent it from losing its public charity status. An organization will meet the 10 facts and circumstances test if it normally receives 10 of its support from governmental units and the general public. For purposes of this test, the terms normally and support have basically the same meaning as they have in the 33 1/3 support test. In addition, the Part II Section C Line 17a cont. organization must show that it is organized and operated so as to attract new and additional public and governmental support. Finally, all pertinent facts and circumstances will be taken into consideration in determining if the organization is publicly supported. Such factors include the degree of support received from public or governmental units, sources of support, the organizations representative governing body and the availability of public services, facilities or participation Part II Section C Line 17a cont. in public programs or policies. Based on our computation of the public charity support test see Schedule A, Part II, Section C, Line 14 for the five years ending December 31, 2019 through Decmber 31, 2023, the taxpayer fails the mechanical 33 1/3 public support test since 30.05 of its total support comes from gifts, grants and contributions. It is important to note, the organization does qualify as a public charity under the 10 facts and circumstances test. The taxpayer normally Part II Section C Line 17a cont. receives more than 10 of its support from the general public. In addition, the following facts and circumstances requirements establishing that it serves broad-based public interests have been satisfied Tres. Reg. Sec. 1.170A-E3. Attraction of public support - The organization is organized and operated to attract new and additional public and government support on a continuous basis. The organization maintains a continuous and bona fide program for soliciting funds from Part II Section C Line 17a cont. the general public. The trust intends to make efforts to increase the percentage of qualified public support with the goal of attaining the 33.3 level. Efforts will include one or more of the following Promoting the Yakima Kiwanis Charitable Trust as a vehicle for donations from our Yakima Kiwanis Club Members and other members of the public through our Yakima Kiwanis Club communications, such as weekly emails, bulletins, voluntary quarterly billings, web and social media. Part II Section C Line 17a cont. In addition, the Yakima Kiwanis Charitable Trust will continue to encourage public contributions by offering matching contributions to qualified organizations as approved by the Yakima Kiwanis Charitable Trust Board and governing documents. false Financial derivatives and other financial products Closely-held equity interests Other Publicly Traded Securities 1005901 F 1005901 Federal income taxes true YMCA 5 N Naches Ave Yakima WA 98901 910568717 501c3 10000 To provide support for Camp Dudley other Perry Technical Institute 2011 W Washington Ave Yakima WA 98903 910570848 501c3 11000 To provide support for students at technical school YV Community Foundation 316 E Yakima Ave Suite 201 Yakima WA 98901 200697012 501c3 50000 To support the local community 3 Scholarships to Perry Technical Institute 11 11000 Part III Line Schedule I The Foundation accepts and evaluates the applications based upon criteria set forth by the foundation. Qualified applications are reviewed by the foundation for final selection process. Form 990, Part III, Line 4d Program Service Expenses 500, Grants and allocations 500, Revenue 0 PNW Foundation - charitable foundation for Kiwanis in Pacific Northwest Form 990, Part III, Line 4d Program Service Expenses 500, Grants and allocations 500, Revenue 0 Kiwanis International Childrens Fund Form 990, Part III, Line 4d Program Service Expenses 4,000, Grants and allocations 4,000, Revenue 0 Yakima Arboretum Form 990, Part III, Line 4d Program Service Expenses 500, Grants and allocations 500, Revenue 0 Surgical Implant Generation Network Form 990, Part III, Line 4d Program Service Expenses 1,000, Grants and allocations 1,000, Revenue 0 Singletrack Alliance of Yakima Form 990, Part III, Line 4d Program Service Expenses 500, Grants and allocations 500, Revenue 0 Kiwanis Childrens Cancer Foundation Form 990, Part III, Line 4d Program Service Expenses 4,000, Grants and allocations 4,000, Revenue 0 Sunnyside Key Club Form 990, Part III, Line 4d Program Service Expenses 2,000, Grants and allocations 2,000, Revenue 0 PNWU STEM Outreach Program Form 990, Part III, Line 4d Guiding Principles 1. Manage and maintain the Trust and its assets to provide a dependable trust into which funds and property may be transferred for religious, charitable, scientific, literary, educational or other purposes within the meaning of Section 501c3 of the Internal Revenue Code of 1986, as amended and which are by law exempt from the payment of inheritance, estate, gift and income taxes. 2. Consider gifts of directed funds to the Trust consistent with the provisions of the Trust Declaration, as amended, which are for purposes consistent with the mission of the Trust. 3. Consider funding requests from the Kiwanis Club of Yakima, Washington, Kiwanis International, Kiwanis Pacific Northwest District and from 501c3 organizations serving the Yakima Valley. 4. Partner with other organizations on significant projects which further the mission of the Trust. 5. Projects funded by the Trust and partnerships with other organizations shall be limited to projects of long term significance consistent with the mission of the Trust, including but not limited to capital projects, ongoing scholarship programs and projects which enhance educational and cultural opportunities for youth in the Yakima Valley. 6. Except in exceptional circumstance, funding requests of less than 2,500.00 will not be considered. Form 990, Part VI, Line 17c Officers must sign a statement annually. Kiwanis International - Yakima Kiwanis K00936 Yakima PO Box 611 Yakima WA 98901 910481058 Community Service Club WA 501c4 N/A false false false true false false false false false false false false false false false false false false false false