KEN AND DEAN KIRN FOUNDATION: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
KEN AND DEAN KIRN FOUNDATION (EIN 82-3097498)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-13
IRS object ID
202631339349104773
Schema version
2025v4.0
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)
Return2026-05-13T19:50:40-04:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN821409524PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1THE RAILSBACK GROUP PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line17700 NE GREENWOOD DR STE 260AddressLine1Txt
CityVANCOUVERCityNm
State AbbreviationWAStateAbbreviationCd
ZIP98662ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

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 DRAddressLine1Txt
CityVANCOUVERCityNm
State AbbreviationWAStateAbbreviationCd
ZIP98683ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonS KENNETH KIRNPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone3606963312PhoneNum
Signature2026-05-12SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonGREGORY M RAILSBACKPreparerPersonNm
PTINP00441154PTIN
Phone3605587420PhoneNum
Preparation2026-05-12PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$6,911,352FMVAssetsEOYAmt
Method Of Accounting OtherYes (X)MethodOfAccountingOtherInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$401,003ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$20,051InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$20,051InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$149,438DividendsRevAndExpnssAmt
Dividends Net Invst Incm$149,438DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$384,276NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$703,669GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$384,276CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$954,768TotalRevAndExpnssAmt
Total Net Invst Incm$553,765TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$3,461AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps$3,461AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss$8,755TaxesRevAndExpnssAmt
Taxes Net Invst Incm$2,305TaxesNetInvstIncmAmt
Other Expenses Rev And Expnss$331OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$83OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl$248OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$12,547TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$2,388TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$3,709TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$310,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$310,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$322,547TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$2,388TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$313,709TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$632,221ExcessRevenueOverExpensesAmt
Net Investment Income$551,377NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$434,167SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$828,994SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$828,994SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$1,593,861CorporateStockBOYAmt
Corporate Stock EOY$1,634,619CorporateStockEOYAmt
Corporate Stock EOYFMV$3,306,110CorporateStockEOYFMVAmt
Corporate Bonds BOY$250,000CorporateBondsBOYAmt
Corporate Bonds EOY$346,170CorporateBondsEOYAmt
Corporate Bonds EOYFMV$309,749CorporateBondsEOYFMVAmt
Other Investments BOY$1,085,961OtherInvestmentsBOYAmt
Other Investments EOY$1,085,962OtherInvestmentsEOYAmt
Other Investments EOYFMV$2,466,499OtherInvestmentsEOYFMVAmt
Total Assets BOY$3,363,989TotalAssetsBOYAmt
Total Assets EOY$3,895,745TotalAssetsEOYAmt
Total Assets EOYFMV$6,911,352TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$3,363,989NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$3,895,745NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$3,363,989TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$3,895,745TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$3,363,989TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$3,895,745TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$3,363,989TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$632,221ExcessRevenueOverExpensesAmt
Other Increases$450OtherIncreasesAmt
Subtotal$3,996,660SubtotalAmt
Other Decreases$100,915OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$3,895,745TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (5 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
1,000 SHS NKEP2019-10-282025-05-30$60,479$91,704-$31,225-$31,225
2,000 SHS CPBP2011-08-042025-07-25$65,159$64,723$436$436
2,000 SHS CLP2009-12-312025-07-24$175,764$83,323$92,441$92,441
5,453.583 SHS NKEP2001-03-062025-05-30$329,829$27,008$302,821$302,821
2,000 SHS CPBP2009-04-082025-07-24$65,159$52,635$12,524$12,524
FieldValueIRS element (for citing)
Capital Gain Net Income$384,276CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$7,664InvestmentIncomeExciseTaxAmt
Subtotal$7,664SubtotalAmt
Tax Based On Investment Income$7,664TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$2,500EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$2,500TotalPaymentsAndCreditsAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$2EsPenaltyAmt
Tax Due$5,166TaxDueAmt

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
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
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 Line1THE RAILSBACK GROUP 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 (4 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 DRIVEVANCOUVERWA98683PRESIDENT0.50$0$0$0
STEVEN KENNETH KIRN
9905 SE 18TH CIRCLEVANCOUVERWA98664VP/TREASURER0.10$0$0$0
T RANDALL GROVE
805 BROADWAY STREETVANCOUVERWA98660SECRETARY0.10$0$0$0SUITE 1000
CHRISTOPHER KIRN
7405 NE 56TH AVEVANCOUVERWA98661DIRECTOR0.10$0$0$0
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$6,018,506AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$640,137AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$6,658,643TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$6,658,643AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$99,880CashDeemedCharitableAmt
Net Vl Noncharitable Assets$6,558,763NetVlNoncharitableAssetsAmt
Minimum Investment Return$327,938MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$327,938MinimumInvestmentReturnAmt
Tax Based On Investment Income$7,664TaxBasedOnInvestmentIncomeAmt
Total Tax$7,664TotalTaxAmt
Distributable Before Adj$320,274DistributableBeforeAdjAmt
Distributable Before Ded$320,274DistributableBeforeDedAmt
Distributable As Adjusted$320,274DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$313,709ExpensesAndContributionsAmt
Qualifying Distributions$313,709QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$320,274DistributableAsAdjustedAmt
Undistributed Income PY$295,474UndistributedIncomePYAmt
Prior Year12024PriorYear1Yr
Prior Year22018PriorYear2Yr
Total For Prior Years$13,327TotalForPriorYearsAmt
Qualifying Distributions$313,709QualifyingDistributionsAmt
Applied To Year1$295,474AppliedToYear1Amt
Applied To Prior Years$13,327AppliedToPriorYearsAmt
Applied To Current Year$4,908AppliedToCurrentYearAmt
Undistributed Income CY$315,366UndistributedIncomeCYAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (21 entries)

Address Line1RecipientUSAddress/AddressLine1TxtAddress Line2RecipientUSAddress/AddressLine2TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
CASCADE POLICY INSTITUTE
4850 SW SCHOLLS FERRY RDSUITE 103PORTLANDOR97225PCDONATION TO GENERAL FUND$2,000
CLARK COUNTY FOOD BANK
6502 NE 47TH AVEVANCOUVERWA98661PCDONATION TO GENERAL FUND$5,000
COLUMBIA RIVER MARITIME MUSEUM
1792 MARINE DRIVEASTORIAOR97103PCDONATION TO GENERAL FUND$25,000
COMMUNITY FOUNDATION OF SW WA
610 ESTER ST SUITE 201VANCOUVERWA98661PCDONATION TO GENERAL FUND$186,000
CONSERVATIVE PARTNERSHIP INSTITUTE
300 INDEPENDENCE AVE SEWASHINGTONDC200031028PCDONATION TO GENERAL FUND$3,000
FREE CLINICS OF SW WASHINGTON
4100 PLOMONDON STVANCOUVERWA98661PCDONATION TO GENERAL FUND$5,000
FREEDOM FOUNDATION
315 FLATBUSH AVEBROOKLYNNY11217PCDONATION TO GENERAL FUND$10,000
JUDICIAL WATCH
425 THIRD STREET SWWASHINGTONDC20024PCDONATION TO GENERAL FUND$5,000
PACIFIC LEGAL FOUNDATION
555 CAPITOL MALLSUITE 1290SACRAMENTOCA95814PCDONATION TO GENERAL FUND$5,000
THE HERITAGE FOUNDATION
214 MASSACHUSETTS AVE NEWASHINGTONDC200024999PCDONATION TO GENERAL FUND$2,500
VANCOUVER SYMPHONY ORCHESTRA
205 E 11TH STE LL5VANCOUVERWA98660PCDONATION TO GENERAL FUND$25,000
WOUNDED WARRIOR PROJECT
4899 BELFORT ROADSUITE 300JACKSONVILLEFL32256PCDONATION TO GENERAL FUND$2,500
YOUNG AMERICA'S FOUNDATION
11480 COMMERCE PARK DRSIXTH FLOORRESTONVA201911556PCDONATION TO GENERAL FUND$5,000
ACCURACY IN MEDIA
1717 K STREET NWSUITE 900WASHINGTONDC20006PCDONATION TO GENERAL FUND$1,000
HUMANE SOCIETY OF SW WASHINGTON
1100 NE 192ND AVEVANCOUVERWA98684PCDONATION TO GENERAL FUND$1,000
NEW AVENUES FOR YOUTH
1220 SE COLUMBIA STREETPORTLANDOR97201PCDONATION TO GENERAL FUND$1,000
OPEN HOUSE MINISTRIES
900 W 12TH STREETVANCOUVERWA98660PCDONATION TO GENERAL FUND$10,000
THE HISTORIC TRUST
750 ANDERSON STVANCOUVERWA98661PCDONATION TO GENERAL FUND$5,000
TURNING POINT USA
4940 EAST BEVERLY ROADPHOENIXAZ85044PCDONATION TO GENERAL FUND$5,000
WORLD FORESTRY CENTER
4033 SW CANYON RDPORTLANDOR97221PCDONATION TO GENERAL FUND$1,000
PORTLAND RESCUE MISSION
PO BOX 3713PORTLANDOR972083713PCDONATION TO GENERAL FUND$5,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$310,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$20,051ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$149,438ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$384,276ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$553,765ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$553,765TotalIncomeProducingActyAmt

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 KIRNContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line113615 SE RIVERCREST DRIVEAddressLine1Txt
CityVANCOUVERCityNm
State AbbreviationWAStateAbbreviationCd
ZIP98683ZIPCd
FieldValueIRS element (for citing)
Total Contributions$401,003TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd
Noncash ContributionYes (X)NoncashContributionInd

Non Cash Property Contribution NonCashPropertyContributionGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Noncash Property750 SHRS PHILIP MORRIS STOCKNoncashPropertyDesc
Fair Market Value$134,003FairMarketValueAmt
Received2025-05-27ReceivedDt

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryTHE RAILSBACK GROUP, P.C.CategoryTxt
Amt$3,461Amt
Disbursements Charitable Prps$3,461DisbursementsCharitablePrpsAmt

Applied To Prior Year Election AppliedToPriorYearElection

FieldValueIRS element (for citing)
ElectionPURSUANT TO IRC SECTION 4942(H)(2) AND TREAS. REG. SECTION 53.4942(A)-3(D) (2)THE KEN & DEAN KIRN FOUNDATION HEREBY ELECTS TO TREAT A PORTION OF ITS QUALIFYING DISTRIBUTIONS MADE DURING THE TAXABLE YEAR ENDING DECEMBER 31, 2025 AS MADE OUT OF UNDISTRIBUTED INCOME OF THE FOLLOWING DESIGNATED PRIOR TAXABLE YEARS: (I) 1,931 AS MADE OUT OF UNDISTRIBUTED INCOME FOR THE TAXABLE YEAR ENDING DECEMBER 31, 2018 (II) 11,396 AS MADE OUT OF UNDISTRIBUTED INCOME FOR THE TAXABLE YEAR ENDING DECEMBER 31, 2013 THE QUALIFYING DISTRIBUTIONS TO WHICH THIS ELECTION WERE AMDE ON JANUARY 19, 2025, IN THE AGGREGATE AMOUNT OF 13,327. THIS ELECTION ONLY APPLIES TO THE PORTION OF THE QUALIFYING DISTRIBUTIONS THAT IS NOT TREATED UNDER SECTION 4942(H)(1) AS MADE OUT OF THE UNDISTRIBUTED INCOME OF THE IMMEDIATLEY PRECEDING TAXABLE YEAR.ElectionDesc

Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule

Investments Corporate Bonds InvestmentsCorporateBondsGrp (5 entries)

BondBondNmEOY Book ValueEOYBookValueAmtEOYFMVEOYFMVAmt
AMERICAN FINANCIAL GROUP 5.625%$50,000$41,460
BANK AMERICA CORP CORP NT 6.45%$100,000$102,120
CARLYLE FIN LLC$100,000$68,400
EBAY INC$49,005$49,735
PHILLIPS 66 CO$47,165$48,034

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (23 entries)

StockStockNmEOY Book ValueEOYBookValueAmtEOYFMVEOYFMVAmt
BLACKSTONE INC$44,873$77,070
CAPITAL ONE FINANCIAL CORP$100,000$66,960
COLGATE PALMOLIVE CO
CONOCOPHILLIPS$18,253$32,764
DUKE ENERGY CORPORATION$161,528$290,564
ENBRIDGE INC$33,317$48,213
EQUITABLE HLDGS DEP RP PFD$100,000$80,800
EXXON MOBIL CORP$18,803$27,077
GABELLI EQUITY TRUST$152,476$127,032
ILL TOOL WORKS INC$77,034$420,434
JOHNSON & JOHNSON$112,083$643,615
JP MORGAN CHASE$50,337$161,110
KIMCO REALTY CORP$65,264$56,560
MICROSOFT CORP$51,518$120,905
NIKE INC
PHILIP MORRIS INTL INC$33,088$120,300
PHILLIPS 66 COM$16,540$32,260
PROCTER & GAMBLE$102,287$527,381
PUBLIC STORAGE$50,000$37,320
THE CAMPBELLS COMPANY
TOTALENERGIES SE ACT$119,199$135,375
COSTCO WHOLESALE CORP$157,441$129,351
O'REILLY AUTOMOTIVE INC$170,578$171,019

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp (9 entries)

Category Or ItemCategoryOrItemTxtListed At Cost Or FMVListedAtCostOrFMVCdBook ValueBookValueAmtEOYFMVEOYFMVAmt
ARES CAPITAL CORPAT COST$53,509$68,782
INDUSTRIAL SEL SEC SPDRAT COST$75,047$143,486
INVESCO S&P 500 EQUAL WEIGHTAT COST$148,459$268,184
ISHARES CORE S&P 500 ETFAT COST$197,111$510,280
ISHARES S&P 500 GROWTH ETFAT COST$149,628$456,062
ISHARES S&P SMALL CAP 600 V ETFAT COST$74,056$104,622
ISHARES SMALL CAP 600 G ETFAT COST$74,879$119,986
TECHNOLOGY SEL SEC SPDRAT COST$74,779$318,174
VANGUARD DIVIDEND APPRECIATIONAT COST$238,494$476,923

Other Assets Schedule OtherAssetsSchedule

Other Assets Schedule OtherAssetsScheduleGrp

FieldValueIRS element (for citing)
DescDIVIDEND RECEIVABLEDesc

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

FieldValueIRS element (for citing)
DescAPPRECIATION ON DONATED STOCKDesc
Amt$100,915Amt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (5 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmtNet Investment IncomeNetInvestmentIncomeAmt
EXPENSES
OFFICE SUPPLIES & SOFTWARE$166$166
INVESTMENT ADVISOR FEES$83$83
MISC. EXPENSE$20$20
BANK FEES$62$62

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

FieldValueIRS element (for citing)
DescOTHER ADJUSTMENTDesc
Amt$450Amt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (4 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmt
FOREIGN TAXES PAID$2,305$2,305
2024 DUE WITH FORM 990$531
2024 DUE WITH FORM 4720$3,419
2025 ESTIMATE$2,500

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