2025-11-17T15:13:23-08:00 2024-12-31 873267876 Price Paige & Company CPAs LLP 570 N Magnolia Ave Ste 100 Clovis CA 93611 990 2024-01-01 137334864 Lyles Foundation A Charitable Trust LYLE 5592265600 1260 Fulton Street Suite 200 Fresno CA 93721 Kerri Horn CFO 2025-11-17 true true Henry Oum CPA P01552333 5592999540 2024 2025-03-06 01:10:19Z Gerald V Lyles 1260 Fulton Street Suite 200 Fresno CA 93721 1620681 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 356214 73289 220000 0 -45781 334201 497093 1066480 524601 1620681 6216309 675408 0 0 0 0 652440 401256 6868749 1076664 -6344148 544017 42427772 44040420 5911959 5667455 36515813 38372965 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 675408 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. 675408 true false 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 false 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 Kathy Porter 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 220000 220000 0 334201 334201 0 0 0 0 0 0 0 EQUITY IN EARNINGS 1046338 1046338 Tax Credits Refunded 900099 20142 20142 1066480 1620681 1400681 675408 675408 0 0 0 0 0 0 0 0 0 0 0 10915 10915 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ADMINISTRATIVE COSTS 206136 206136 INCOME TAX - DEFERRED 159165 159165 INVESTMENT FEES 25040 25040 0 1076664 675408 401256 0 585126 1898447 0 0 0 0 0 0 0 0 0 5429925 4470050 35956547 37533072 0 0 456174 138851 42427772 44040420 2011 13484 2828612 2413470 3081336 3240501 5911959 5667455 X 36515813 38372965 36515813 38372965 42427772 44040420 X 544017 1096586 309102 -92553 X false true X false false X X 1 CENTRAL VALLEY COMMUNITY FOUNDATION 770478025 7 true 296686 0 1 296686 0 true false false false false false false false false false false false false false false true false false false X 37158 37158 1076664 27077836 1076664 27114994 182666 1000000 45667 250000 false 1000000 1000000 1000000 1000000 4000000 6000000 12804 173052 14989 37158 238003 250000 250000 373359 295667 1169026 1753539 37533072 F 37533072 LDI STOCK - EMBEDDED UBIT LIABILITY 3240501 3240501 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 Boys & Girls Club 540 N Augusta Fresno CA 93701 941149171 500000 0 Support Community CENTRAL VALLEY COMMUNITY FOUN 1260 Fulton Street 200 FRESNO CA 93721 770478025 90550 0 support community foundation Purdue Foundation 403 West Wood St West Lafayette IN 47907 310958507 84858 0 support educational expansion 3 0 Grantmaker's Description of How Grants are Used Organizations are asked to provide reports upon request. Form 990, Part VI, Section A, Line 2 Gerald V. Lyles and Kathy Porter are Uncle & Niece.JEFF JAECH IS LEGAL COUNSEL FOR 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 Form 990, Part XI, Line 9 Federal Taxes = -$92553 Statement Note 1 Form 5471 StatementName of Taxpayer: Lyles FoundationFederal EIN: 13-73348642024 Form 990For the Tax Year Ended: December 31, 2024Statement 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 2024 Form 1120S Tax Return of Lyles Diversified, Inc., 525 W. Alluvial Ave, Fresno, CA 93711, for the year ended December 31, 2024. The identification number of Lyles Diversified, Inc. is 94-1050189. Lyles Diversified, Inc. will efile its 2024 1120S. CENTRAL VALLEY COMMUNITY FOUNDATION 1260 Fulton Street 200 FRESNO CA 93721 770478025 COMMUNITY FOUNDATION CA 501C3 7 N/A false false true true false false false false false false false false false true false false false false false false CENTRAL VALLEY COMMUNITY FOUNDATION b 90550 Actual Costs CENTRAL VALLEY COMMUNITY FOUNDATION c 220000 Actual Costs CENTRAL VALLEY COMMUNITY FOUNDATION m 206136 Actual Costs LHCF LLC 1260 Fulton Street 200 Fresno CA 93721 770478025 0 0 0 798634 798634 144795 36199 36199 144795 0 CVCF Holdings LLC 1260 Fulton Street 200 Fresno CA 93721 770478025 0 0 0 800 800 160 40 40 160 0 Silkwood Family Foundation 1260 Fulton Street 200 Fresno CA 93721 770529725 0 0 0 1075456 1075456 182546 45637 45637 182546 0 Central Valley Community Foundation 1260 Fulton Street 200 Fresno CA 93721 770478025 0 0 0 29586 29586 5917 1479 1479 5917 0