KEN AND DEAN KIRN FOUNDATION: Form 990PF, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
KEN AND DEAN KIRN FOUNDATION (EIN 82-3097498)
Tax period
2018-01-01 to 2018-12-31
Filed
2019-07-01
IRS object ID
201901829349100015
Schema version
2018v3.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2019-07-01T14:54:40-05:00ReturnTs
Tax Period End2018-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN821409524PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1RAILSBACK JOHNSON PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line17700 NE GREENWOOD DR 260AddressLine1Txt
CityVANCOUVERCityNm
State AbbreviationWAStateAbbreviationCd
ZIP986626843ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2018-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN823097498EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KEN & DEAN KIRN FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlKEN&BusinessNameControlTxt
Phone3606963312PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line113615 SE RIVERCREST DRIVEAddressLine1Txt
CityVANCOUVERCityNm
State AbbreviationWAStateAbbreviationCd
ZIP98683ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonS KENNETH KIRNPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone3606963312PhoneNum
Signature2019-07-01SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonGREGORY M RAILSBACKPreparerPersonNm
PTINP00441154PTIN
Phone3605587420PhoneNum
Preparation2019-07-01PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address52.38.98.93IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-07-01IPDt
IP Tm14:54:40IPTm
IP TimezoneCDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id37B0C56203D917465C9D81BD34ADC86C54E6F185AtSubmissionCreationDeviceId
At Submission Filing Device IdE961DC25F1B7AA0611EB9751166BBE54A9E97867AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$1,613,926FMVAssetsEOYAmt
Method Of Accounting OtherYes (X)MethodOfAccountingOtherInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$968,786ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$1,668InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$1,668InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$11,361DividendsRevAndExpnssAmt
Dividends Net Invst Incm$11,361DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss-$28,585NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$121,449GrossSalesPriceAmt
Total Rev And Expnss$953,230TotalRevAndExpnssAmt
Total Net Invst Incm$13,029TotalNetInvstIncmAmt
Legal Fees Rev And Expnss$8,633LegalFeesRevAndExpnssAmt
Legal Fees Dsbrs Chrtbl$8,633LegalFeesDsbrsChrtblAmt
Other Expenses Rev And Expnss$175OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$175OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$8,808TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$8,808TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$1,500ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$1,500ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$10,308TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$10,308TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$942,922ExcessRevenueOverExpensesAmt
Net Investment Income$13,029NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$750,014CashBOYAmt
Cash EOY$250,000CashEOYAmt
Cash EOYFMV$250,000CashEOYFMVAmt
Sav And Temp Cash Invst EOY$6,282SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$6,282SavAndTempCashInvstEOYFMVAmt
Corporate Stock EOY$48,700CorporateStockEOYAmt
Corporate Stock EOYFMV$607,684CorporateStockEOYFMVAmt
Corporate Bonds EOY$100,000CorporateBondsEOYAmt
Corporate Bonds EOYFMV$100,800CorporateBondsEOYFMVAmt
Other Investments EOY$731,501OtherInvestmentsEOYAmt
Other Investments EOYFMV$649,160OtherInvestmentsEOYFMVAmt
Total Assets BOY$750,014TotalAssetsBOYAmt
Total Assets EOY$1,136,483TotalAssetsEOYAmt
Total Assets EOYFMV$1,613,926TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind
Unrestricted BOY$750,014UnrestrictedBOYAmt
Unrestricted EOY$1,136,483UnrestrictedEOYAmt
Tot Net Ast Or Fund Balances BOY$750,014TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,136,483TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$750,014TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,136,483TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$750,014TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$942,922ExcessRevenueOverExpensesAmt
Subtotal$1,692,936SubtotalAmt
Other Decreases$556,453OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$1,136,483TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
ISHARES US ENERGY ETFP2018-01-122018-12-10$59,422$75,044-$15,622-$15,622
THE FINANCIAL SEL SECT SPDR FDP2018-01-122018-12-10$62,027$74,990-$12,963-$12,963
FieldValueIRS element (for citing)
Capital Gain Net Income-$28,585CapitalGainNetIncomeAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Net Vl Noncharitable Assets Yr1$30,782NetVlNoncharitableAssetsYr1Amt
Net Vl Noncharitable Assets$766,309NetVlNoncharitableAssetsAmt
Net Investment Income Pct$130NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$130AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$10,308QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Domestic Org Meeting Sect4940eYes (X)DomesticOrgMeetingSect4940eInd
Investment Income Excise Tax$130InvestmentIncomeExciseTaxAmt
Subtotal$130SubtotalAmt
Tax Based On Investment Income$130TaxBasedOnInvestmentIncomeAmt
Tax Due$130TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateWAOrgReportOrRegisterStateCd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsYes (true)NewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1RAILSBACK JOHNSON PCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3605587420PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line17700 NE GREENWOOD DRIVEAddressLine1Txt
Address Line2SUITE 260AddressLine2Txt
CityVANCOUVERCityNm
State AbbreviationWAStateAbbreviationCd
ZIP98662ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmtAddress Line2USAddress/AddressLine2Txt
S KENNETH KIRN
13615 SE RIVERCREST DRIVEVANCOUVERWA98683PRESIDENT1.00$0$0$0
STEVEN KENNETH KIRN
9905 SE 18TH CIRCLEVANCOUVERWA98664VP/TREASURER0.25$0$0$0
T RANDALL GROVE
805 BROADWAY STREETVANCOUVERWA98660SECRETARY0.25$0$0$0SUITE 1000
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$731,336AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$46,643AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$777,979TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$777,979AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$11,670CashDeemedCharitableAmt
Net Vl Noncharitable Assets$766,309NetVlNoncharitableAssetsAmt
Minimum Investment Return$38,315MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$38,315MinimumInvestmentReturnAmt
Tax Based On Investment Income$130TaxBasedOnInvestmentIncomeAmt
Total Tax$130TotalTaxAmt
Distributable Before Adj$38,185DistributableBeforeAdjAmt
Distributable Before Ded$38,185DistributableBeforeDedAmt
Distributable As Adjusted$38,185DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$10,308ExpensesAndContributionsAmt
Qualifying Distributions$10,308QualifyingDistributionsAmt
Pct Sect4940e Org Net Invst Incm$130PctSect4940eOrgNetInvstIncmAmt
Adjusted Qualifying Distri$10,178AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$38,185DistributableAsAdjustedAmt
Undistributed Income PY$325UndistributedIncomePYAmt
Qualifying Distributions$10,308QualifyingDistributionsAmt
Applied To Year1$325AppliedToYear1Amt
Applied To Current Year$9,983AppliedToCurrentYearAmt
Undistributed Income CY$28,202UndistributedIncomeCYAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerS KENNETH KIRNContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1COLUMBIA RIVER MARITIME MUSEUMBusinessNameLine1Txt

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line11792 MARINE DRIVEAddressLine1Txt
CityASTORIACityNm
State AbbreviationORStateAbbreviationCd
ZIP97103ZIPCd
FieldValueIRS element (for citing)
Recipient Foundation StatusPCRecipientFoundationStatusTxt
Grant Or Contribution PurposeDONATION TO GENERAL FUNDGrantOrContributionPurposeTxt
Amt$1,500Amt
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$1,500TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$1,668ExclusionAmt

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$11,361ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion-$28,585ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion-$15,556ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty-$15,556TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Contributor PersonS KENNETH STELLA D KIRNContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line113615 SE RIVERCREST DRIVEAddressLine1Txt
CityVANCOUVERCityNm
State AbbreviationWAStateAbbreviationCd
ZIP98683ZIPCd
FieldValueIRS element (for citing)
Total Contributions$968,786TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd
Noncash ContributionYes (X)NoncashContributionInd

Non Cash Property Contribution NonCashPropertyContributionGrp (4 entries)

ContributorContributorNumNoncash PropertyNoncashPropertyDescFair Market ValueFairMarketValueAmtReceivedReceivedDt
14000 SHR MERRILL LYNCH CAP TRUST$103,4402018-09-28
14000 SHR NIKE INC$291,0802018-12-24
11700 SHR PROCTER & GAMBLE$156,0012018-12-24
11200 SHR JOHNSON & JOHNSON$154,6322018-12-24

Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule

Investments Corporate Bonds InvestmentsCorporateBondsGrp

FieldValueIRS element (for citing)
BondBANK AMERICA CORP CORP NT 6.45%BondNm
EOY Book Value$100,000EOYBookValueAmt
EOYFMV$100,800EOYFMVAmt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (3 entries)

StockStockNmEOY Book ValueEOYBookValueAmtEOYFMVEOYFMVAmt
JOHNSON & JOHNSON$11,595$154,860
NIKE INC$19,809$296,560
PROCTER & GAMBLE$17,296$156,264

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp (7 entries)

Category Or ItemCategoryOrItemTxtListed At Cost Or FMVListedAtCostOrFMVCdBook ValueBookValueAmtEOYFMVEOYFMVAmt
INDUSTRIAL SEL SEC SPDRAT COST$75,047$59,579
INVESCO S&P 500 EQUAL WEIGHTAT COST$148,459$127,960
ISHARES CORE S&P 500 ETFAT COST$134,654$124,547
ISHARES S&P 500 GROWTH ETFAT COST$149,628$139,370
ISHARES S&P SMALL CAP 600 V ETFAT COST$74,056$60,651
ISHARES SMALL CAP 600 G ETFAT COST$74,879$68,565
TECHNOLOGY SEL SEC SPDRAT COST$74,778$68,488

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

FieldValueIRS element (for citing)
CategoryLANDERHOLM LAW FIRMCategoryTxt
Legal Fees$8,633LegalFeesAmt
Disbursements Charitable Prps$8,633DisbursementsCharitablePrpsAmt

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

FieldValueIRS element (for citing)
DescAPPRECIATION ON DONATED SECURITIESDesc
Amt$556,453Amt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
EXPENSES
BANK FEES$175$175

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor Detail SubstantialContributorDetail

FieldValueIRS element (for citing)
PersonS KENNETH STELLA D KIRNPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line113615 SE RIVERCREST DRIVEAddressLine1Txt
CityVANCOUVERCityNm
State AbbreviationWAStateAbbreviationCd
ZIP98683ZIPCd

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