ERATH FAMILY FOUNDATION: Form 990PF, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- ERATH FAMILY FOUNDATION (EIN 20-5237609)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-05-05
- IRS object ID
- 202531259349101628
- Schema version
- 2024v5.1
- 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
- Form 990-PF
- Schedule B
- Accounting Fees Schedule
- Expenditure Responsibility Stmt
- Investments Other Schedule2
- Other Assets Schedule
- Other Expenses Schedule
- Other Increases Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-05T18:08:43-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 931304312 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IRVINE & COMPANY CPA'S LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 345 NE 102ND AVE | AddressLine1Txt |
| City | PORTLAND | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 972204108 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 205237609 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ERATH FAMILY FOUNDATION | BusinessNameLine1Txt |
| Business Name Line2 | C/O IRVINE & COMPANY CPAS LLC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ERAT | BusinessNameControlTxt |
| Phone | 5032528449 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 345 NE 102ND AVE | AddressLine1Txt |
| City | PORTLAND | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97220 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOHN HIRSCHY | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 5034172102 | PhoneNum |
| Signature | 2025-05-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MARK KYLE POSTELL | PreparerPersonNm |
| PTIN | P01256061 | PTIN |
| Phone | 5032528449 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $4,775,289 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $1,015,500 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $163 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $163 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $138,798 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $138,798 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $140,374 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $314,666 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $140,374 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $1,294,835 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $279,335 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $0 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $0 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $0 | CompOfcrDirTrstDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $3,907 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $1,954 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $1,953 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $22,656 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $22,656 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $0 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $1,680 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $1,184 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $496 | TaxesDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $1,406 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $1,020 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $386 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $29,649 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $26,814 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $2,835 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $178,758 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $178,758 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $208,407 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $26,814 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $181,593 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $1,086,428 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $252,521 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $9,824 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $197,843 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $197,843 | SavAndTempCashInvstEOYFMVAmt |
| Other Investments BOY | $3,445,695 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $4,561,946 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $4,561,946 | OtherInvestmentsEOYFMVAmt |
| Other Assets BOY | $0 | OtherAssetsBOYAmt |
| Other Assets EOY | $15,500 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $15,500 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $3,455,519 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,775,289 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $4,775,289 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $0 | CapitalStockBOYAmt |
| Capital Stock EOY | $0 | CapitalStockEOYAmt |
| Additional Paid In Capital BOY | $0 | AdditionalPaidInCapitalBOYAmt |
| Additional Paid In Capital EOY | $0 | AdditionalPaidInCapitalEOYAmt |
| Retained Earning BOY | $3,455,519 | RetainedEarningBOYAmt |
| Retained Earning EOY | $4,775,289 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $3,455,519 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $4,775,289 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $3,455,519 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $4,775,289 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $3,455,519 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $1,086,428 | ExcessRevenueOverExpensesAmt |
| Other Increases | $233,342 | OtherIncreasesAmt |
| Subtotal | $4,775,289 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $4,775,289 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)
| PropertyPropertyDesc | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt | How AcquiredHowAcquiredCd |
|---|---|---|---|---|---|
| PUBLICLY TRADED SECURITIES | $214,620 | $174,292 | $40,328 | $40,328 | |
| CAPITAL GAINS DIVIDENDS | $100,046 | $100,046 | $100,046 | P |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $140,374 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $3,510 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $3,510 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $3,510 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $2,674 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $836 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $3,510 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $0 | EsPenaltyAmt |
| Tax Due | $0 | TaxDueAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | 0 | LegislativePoliticalActyInd |
| More Than100 Spent | 0 | MoreThan100SpentInd |
| Form1120 POL Filed | 0 | Form1120POLFiledInd |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
| Tax Reimbursed | $0 | TaxReimbursedAmt |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | 0 | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (1) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | OR | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (1) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | 0 | PrivateOperatingFoundationInd |
| New Substantial Contributors | 0 | NewSubstantialContributorsInd |
| Own Controlled Entity | 0 | OwnControlledEntityInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | WWW.ERATHFAMILYFOUNDATION.ORG | WebsiteAddressTxt |
| Individual With Books | KYLE POSTELL CPA | IndividualWithBooksNm |
| Phone | 5032528449 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 345 NE 102ND AVE | AddressLine1Txt |
| City | PORTLAND | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97220 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | 0 | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | 0 | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | 0 | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | 0 | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | 0 | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| Uncorrected Prior Acts | 0 | UncorrectedPriorActsInd |
| Undistributed Income PY | 0 | UndistributedIncomePYInd |
| Business Holdings | 0 | BusinessHoldingsInd |
| Jeopardy Investments | 0 | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | 0 | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | 0 | InfluenceLegislationInd |
| Influence Election | 0 | InfluenceElectionInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| Transactions Fail To Qlfy As Exc | 0 | TransactionsFailToQlfyAsExcInd |
| Maintained Expenditure Rspns | Yes (1) | MaintainedExpenditureRspnsInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (6 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt | Address Line2USAddress/AddressLine2Txt |
|---|---|---|---|---|---|---|---|---|---|
| JOHN D IRVINE | |||||||||
| 345 NE 102ND AVE | PORTLAND | OR | 97220 | SECRETARY | 1.00 | $0 | $0 | $0 | |
| JOHN A HIRSCHY | |||||||||
| 805 SW BROADWAY STE 1900 | PORTLAND | OR | 97205 | PRESIDENT | 5.00 | $0 | $0 | $0 | |
| GREG JONES PHD | |||||||||
| ABACELA VYDS WINERY 12500 LOOKINGGL | ROSEBURG | OR | 97471 | DIRECTOR | 1.00 | $0 | $0 | $0 | SS ROAD |
| BILL NELSON | |||||||||
| 937 NW GLISAN 1134 | PORTLAND | OR | 97209 | DIRECTOR | 1.00 | $0 | $0 | $0 | |
| LEIGH BARTHOLOMEW | |||||||||
| 10525 SW HWY 99W | MCMINNVILLE | OR | 97128 | DIRECTOR | 1.00 | $0 | $0 | $0 | |
| ANTHONY KING | |||||||||
| 213 NE 6TH ST | MCMINNVILLE | OR | 97128 | DIRECTOR | 1.00 | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $4,506,699 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $84,484 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $15,500 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $4,606,683 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $4,606,683 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $69,100 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $4,537,583 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $226,879 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $226,879 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $3,510 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $3,510 | TotalTaxAmt |
| Distributable Before Adj | $223,369 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $223,369 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $223,369 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $181,593 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $181,593 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $223,369 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $146,572 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Total Excess Distribution Cyov | $0 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $181,593 | QualifyingDistributionsAmt |
| Applied To Year1 | $146,572 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $35,021 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $0 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $0 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $188,348 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $0 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $0 | ExcessDistriCyovToNextYrAmt |
Supplementary Information SupplementaryInformationGrp
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | JOHN D IRVINE | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 345 NE 102ND AVE | AddressLine1Txt |
| City | PORTLAND | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97220 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Phone | 5032528449 | RecipientPhoneNum |
| Form And Info And Materials | NO SPECIFIED FORM AT THIS TIME. | FormAndInfoAndMaterialsTxt |
| Submission Deadlines | N/A | SubmissionDeadlinesTxt |
| Restrictions On Awards | GRANT APPLICATIONS WILL BE CONSIDERED ONLY FOR PROJECTS THAT ADVANCE SCIENCE AND EDUCATION IN THE STATE OF OREGON IN THE FIELDS OF ENOLOGY AND VITICULTURE. | RestrictionsOnAwardsTxt |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (7 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|
| AGRICULTURAL RESEARCH FOUNDATION OREGON STATE UNIVERSITY | |||||
| 1600 SW WESTERN BLVD STE 320 | CORVALLIS | OR | 97333 | RESEARCH | $126,758 |
| AHIVOY | |||||
| PO BOX 151 | AMITY | OR | 97101 | GENERAL SUPPORT | $2,000 |
| DOUGLAS HIGH SCHOOL | |||||
| 1381 NW DOUGLAS | WINSTON | OR | 97496 | TO SUPPORT THE HORTICULTURAL PROGRAM'S GREENHOUSE PROJECT | $2,000 |
| UNION GOSPEL MISSION | |||||
| 3 NW THIRD AVE | PORTLAND | OR | 97209 | TO PROVIDE MEALS, CARE, AND RECOVERY TO THE HOMELESS | $4,000 |
| WORLD CENTRAL KITCHEN | |||||
| 1342 FLORIDA AVE NW | WASHINGTON | DC | 20009 | GENERAL SUPPORT | $2,000 |
| WILLAMETTE VALLEY WINERIES ASSOCIATION | |||||
| PO BOX 25162 | PORTLAND | OR | 97298 | TECHNICAL TASTING PROGRAM | $40,000 |
| DUNIWAY MIDDLE SCHOOL | |||||
| 575 NW MICHELBOOK LN | MCMINNVILLE | OR | 97128 | BOOKSGIVING FUNDRAISER | $2,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $178,758 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $163 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $138,798 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $140,374 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $279,335 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $279,335 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | 0 | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | 0 | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | 0 | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | 0 | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | 0 | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | 0 | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | 0 | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | 0 | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | 0 | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | 0 | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp (2 entries)
| ContributorContributorNum | Address Line1ContributorUSAddress/AddressLine1Txt | CityContributorUSAddress/CityNm | State AbbreviationContributorUSAddress/StateAbbreviationCd | ZIPContributorUSAddress/ZIPCd | Total ContributionsTotalContributionsAmt | Person ContributionPersonContributionInd | Noncash ContributionNoncashContributionInd |
|---|---|---|---|---|---|---|---|
| RICHARD CHARLES ERATH ESTATE | |||||||
| 1 | 1304 SE 58TH AVE | PORTLAND | OR | 97215 | $1,000,000 | Yes (X) | |
| RICHARD CHARLES ERATH ESTATE | |||||||
| 2 | 1304 SE 58TH AVE | PORTLAND | OR | 97215 | $15,500 | Yes (X) | Yes (X) |
Non Cash Property Contribution NonCashPropertyContributionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 2 | ContributorNum |
| Noncash Property | WINE CELLAR | NoncashPropertyDesc |
| Fair Market Value | $15,500 | FairMarketValueAmt |
| Received | 2024-07-01 | ReceivedDt |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING FEES | CategoryTxt |
| Amt | $3,907 | Amt |
| Net Investment Income | $1,954 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $1,953 | DisbursementsCharitablePrpsAmt |
Expenditure Responsibility Stmt ExpenditureResponsibilityStmt
Expenditure Responsibility ExpenditureResponsibilityGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WILLAMETTE VALLEY WINERIES ASSOCIATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 25162 | AddressLine1Txt |
| City | PORTLAND | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97298 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant | 2024-12-16 | GrantDt |
| Grant | $40,000 | GrantAmt |
| Purpose Of Grant | THIS GRANT WAS GIVEN TO WILLAMETTE VALLEY WINERY ASSOCIATION TO SUPPORT THE WILLAMETTE VALLEY TECHNICAL TASTING PROGRAM. THIS IS AN EDUCATIONAL EVENT THAT SUPPORTS THE ERATH FAMILY FOUNDATION'S EXEMPT PURPOSE: TO ADVANCE EDUCATION IN OREGON IN THE FIELDS OF ENOLOGY AND VITICULTURE. AN AGREEMENT WAS SIGNED BY BOTH ORGANIZATIONS THAT REQUIRES THE FUNDS TO BE SEGREGATED AND USED SOLELY FOR THE TECHNICAL TASTING PROGRAM. AN ACCOUNTING OF THE FUNDS IS REQUIRED WITHIN 45 DAYS OF THE EVENT WHICH WILL BE HELD IN 2025. ANY UNUSED FUNDS MUST BE DIRECTED TO THE OREGON WINE RESEARCH INSTITUTE, A 501(C)(3) ORGANIZATION. | PurposeOfGrantTxt |
| Expended By Grantee | $0 | ExpendedByGranteeAmt |
| Any Diversion By Grantee | N/A | AnyDiversionByGranteeTxt |
| Dates Of Reports By Grantee | N/A | DatesOfReportsByGranteeTxt |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category Or Item | INVESTMENTS | CategoryOrItemTxt |
| Listed At Cost Or FMV | FMV | ListedAtCostOrFMVCd |
| Book Value | $4,561,946 | BookValueAmt |
| EOYFMV | $4,561,946 | EOYFMVAmt |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DONATED WINE | Desc |
| BOY Book Value | $0 | BOYBookValueAmt |
| EOY Book Value | $15,500 | EOYBookValueAmt |
| EOYFMV | $15,500 | EOYFMVAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| ANNUAL REPORT FEE | $50 | $0 | $50 |
| WEBSITE | $336 | $0 | $336 |
| STORAGE | $1,020 | $1,020 | $0 |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | UNREALIZED GAINS/LOSSES | Desc |
| Amt | $233,342 | Amt |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | INVESTMENT MANAGEMENT FEES | CategoryTxt |
| Amt | $22,656 | Amt |
| Net Investment Income | $22,656 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| STATE FOUNDATION TAX | $496 | $0 | $496 |
| FOREIGN TAX | $1,184 | $1,184 | $0 |