Form990-PF


Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
bulletDo not enter social security numbers on this form as it may be made public.
bulletGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2021
Open to Public Inspection
For calendar year 2021, or tax year beginning 09-01-2021 , and ending 08-31-2022
Name of foundation
THE FOUNDATION OF SOUTHERN OREGON
 
Number and street (or P.O. box number if mail is not delivered to street address)810 ROBBINS AVE
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
ROGUE RIVER, OR97537
A Employer identification number

83-1746245
B Telephone number (see instructions)

(808) 284-7463
C bullet
G Check all that apply:

D 1. Foreign organizations, check here............. bullet
2. Foreign organizations meeting the 85%
test, check here and attach computation ... bullet
E bullet
H Check type of organization:
F bullet
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$2,133,625J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule) 1,186,084
2 Check bullet.............
3 Interest on savings and temporary cash investments 25 25 25
4 Dividends and interest from securities...      
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10  
b Gross sales price for all assets on line 6a  
7 Capital gain net income (from Part IV, line 2)... 0
8 Net short-term capital gain......... 0
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule)....... Click to see attachment 13,520 0 13,520
12 Total. Add lines 1 through 11........ 1,199,629 25 13,545
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0 0 0 0
14 Other employee salaries and wages...... 246,887 0 0 246,887
15 Pension plans, employee benefits....... 14,240 0 0 14,240
16a Legal fees (attach schedule)......... Click to see attachment 3,482 0 0 3,482
b Accounting fees (attach schedule)....... Click to see attachment 25,250 0 0 25,250
c Other professional fees (attach schedule).... Click to see attachment 28,692 0 0 28,692
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment 25,395 0 0 25,395
19 Depreciation (attach schedule) and depletion... Click to see attachment 95,490 0 95,490
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 264,698 0 0 264,697
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 704,134 0 95,490 608,643
25 Contributions, gifts, grants paid....... 0 0
26 Total expenses and disbursements. Add lines 24 and 25 704,134 0 95,490 608,643
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 495,495
b Net investment income (if negative, enter -0-) 25
c Adjusted net income (if negative, enter -0-)... 0
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2021)
Form 990-PF (2021)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.) 		Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing............. 12,757 432,374 432,374
2 Savings and temporary cash investments......... 1,000 1,001 1,001
3 Accounts receivable bullet  
Less: allowance for doubtful accounts bullet        
4 Pledges receivable bullet  
Less: allowance for doubtful accounts bullet        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) bullet  
Less: allowance for doubtful accounts bullet        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........   2,855 2,855
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule).......      
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule)..........      
14 Land, buildings, and equipment: basis bullet1,924,852
Less: accumulated depreciation (attach schedule) bullet227,457 1,632,100 Click to see attachment1,697,395 1,697,395
15 Other assets (describe bullet)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 1,645,857 2,133,625 2,133,625
Liabilities 17 Accounts payable and accrued expenses.......... 11,023 18,739
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe bullet) Click to see attachment15,443 Click to see attachment0
23 Total liabilities (add lines 17 through 22)......... 26,466 18,739
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here bullet
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions...........    
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here bullet
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........ 0 0
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds 1,619,391 2,114,886
29 Total net assets or fund balances (see instructions)..... 1,619,391 2,114,886
30 Total liabilities and net assets/fund balances (see instructions). 1,645,857 2,133,625
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
1,619,391
2
Enter amount from Part I, line 27a .....................
2
495,495
3
Other increases not included in line 2 (itemize) bullet
3
0
4
Add lines 1, 2, and 3 ..........................
4
2,114,886
5
Decreases not included in line 2 (itemize) bullet
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
2,114,886
Form 990-PF (2021)
Form 990-PF (2021)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)		 (b)
How acquired
P—Purchase
D—Donation 		(c)
Date acquired
(mo., day, yr.) 		(d)
Date sold
(mo., day, yr.)
1a
b
c
d
e
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a
b
c
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69 		(j)
Adjusted basis
as of 12/31/69 		(k)
Excess of col. (i)
over col. (j), if any
a
b
c
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2  
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ................... 		Bracket 3  
Form 990-PF (2021)
Form 990-PF (2021)
Page 4
Part V
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here Bullet and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2 0
3 Add lines 1 and 2........................... 3 0
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 0
6 Credits/Payments:
a 2021 estimated tax payments and 2020 overpayment credited to 2021 6a 0
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld ........... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 0
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8 0
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9 0
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10  
11 Enter the amount of line 10 to be: Credited to 2022 estimated taxBullet   RefundedBullet 11  
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. bullet$ 0(2) On foundation managers.bullet$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
  • By language in the governing instrument, or
  • By state legislation that effectively amends the governing instrument so that no mandatory directions
    • that conflict with the state law remain in the governing instrument?................
    6
    Yes
     
    7
    Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
    and Part XIV..................................
    7
    Yes
     
    8a
    Enter the states to which the foundation reports or with which it is registered (see instructions)
    bulletOR
    b
    If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
    General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
    8b
    Yes
     
    9
    Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
    or 4942(j)(5) for calendar year 2021 or the taxable year beginning in 2021? See the instructions for Part XIII.
    If "Yes," complete Part XIII .............................
    9
    Yes
     
    10
    Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
    and addresses. Click to see attachment...............................
    10
    Yes
     
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 5
    Part VI-A
    Statements Regarding Activities (continued)
    11
    At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
    meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
    11
     
    No
    12
    Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
    advisory privileges? If "Yes," attach statement. See instructions.................
    12
     
    No
    13
    Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
    13
    Yes
     
    Website addressbulletWWW.THEFOUNDATIONSO.ORG
    14
    The books are in care ofbulletTHE FOUNDATION Telephone no.bullet (808) 284-7463

    Located atbullet810 ROBBINS AVENUEROGUE RIVEROR ZIP+4bullet97537
    15
    Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........bullet
    and enter the amount of tax-exempt interest received or accrued during the year ........bullet
    15
     
    16 At any time during calendar year 2021, did the foundation have an interest in or a signature or other authority over YesNo
    a bank, securities, or other financial account in a foreign country? .................
    16   No
    See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
    country bullet
    Part VI-B
    Statements Regarding Activities for Which Form 4720 May Be Required
    File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
    Yes
    No
    1a
    During the year did the foundation (either directly or indirectly):
    (1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........
    1a(1)
     
    No
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person? ..............................
    1a(2)
     
    No
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
    1a(3)
     
    No
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
    1a(4)
     
    No
    (5) Transfer any income or assets to a disqualified person (or make any of either available
    for the benefit or use of a disqualified person)? ......................
    1a(5)
     
    No
    (6) Agree to pay money or property to a government official? (Exception. Check "No"
    if the foundation agreed to make a grant to or to employ the official for a period
    after termination of government service, if terminating within 90 days.) ...............
    1a(6)
     
    No
    b
    If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
    section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........
    1b
     
     
    c
    ........bullet
    d
    Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
    that were not corrected before the first day of the tax year beginning in 2021? .............
    1d
     
    No
    2
    Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
    operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
    a
    At the end of tax year 2021, did the foundation have any undistributed income (lines 6d
    and 6e, Part XII) for tax year(s) beginning before 2021?....................
    2a
     
    No
    If "Yes," list the years bullet20, 20, 20, 20
    b
    Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
    (relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
    to all years listed, answer "No" and attach statement—see instructions.) ..............
    2b
     
     
    c
    If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
    bullet20, 20, 20, 20
    3a
    Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
    any time during the year? ..............................
    3a
     
    No
    b
    If "Yes," did it have excess business holdings in 2021 as a result of (1) any purchase by the foundation
    or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
    by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
    the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
    if the foundation had excess business holdings in 2021.) .....................
    3b
     
     
    4a
    Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
    4a
     
    No
    b
    Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
    charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2021? ..
    4b
     
    No
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 6
    Part VI-B
    Statements Regarding Activities for Which Form 4720 May Be Required (continued)
    5a
    During the year did the foundation pay or incur any amount to:
    Yes
    No
    (1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........
    5a(1)
     
    No
    (2) Influence the outcome of any specific public election (see section 4955); or to carry
    on, directly or indirectly, any voter registration drive? ....................
    5a(2)
     
    No
    (3) Provide a grant to an individual for travel, study, or other similar purposes? .............
    5a(3)
     
    No
    (4) Provide a grant to an organization other than a charitable, etc., organization described
    in section 4945(d)(4)(A)? See instructions ........................
    5a(4)
     
    No
    (5) Provide for any purpose other than religious, charitable, scientific, literary, or
    educational purposes, or for the prevention of cruelty to children or animals? .............
    5a(5)
     
    No
    b
    If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
    Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........
    5b
     
     
    c
    .........bullet
    d
    If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
    tax because it maintained expenditure responsibility for the grant? .................
    5d
     
     
    If "Yes," attach the statement required by Regulations section 53.4945–5(d).
    6a
    Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
    a personal benefit contract? .............................
    6a
     
    No
    b
    Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
    6b
     
    No
    If "Yes" to 6b, file Form 8870.
    7a
    At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
    7a
     
    No
    b
    If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....
    7b
     
     
    8
    Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
    excess parachute payment during the year? .........................
    8
     
    No
    Part VII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors
    1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
    (a) Name and address (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation
     (If not paid, enter
    -0-)     		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
    other allowances
    RAYMOND G PARENTEAU PRESIDENT/VP/DIRECTOR
    10.00     		0 0 0
    810 ROBBINS AVE
    ROGUE RIVER,OR97537
    JOLENE SESSO SECRETARY/TREASURER/DIRECT
    1.00     		0 0 0
    810 ROBBINS AVE
    ROGUE RIVER,OR97537
    GREG MCCAUL DIRECTOR
    1.00     		0 0 0
    67-320A KAIEA PLACE
    WAILUA,HI96791
    2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
    (a) Name and address of each employee paid more than $50,000 (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation (d) Contributions to
    employee benefit
    plans and deferred
    compensation     		(e) Expense account,
    other allowances
    NONE
    Total number of other employees paid over $50,000...................bullet 0
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 7
    Part VII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors (continued)
    3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
    (a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
    NONE
    Total number of others receiving over $50,000 for professional services.............bullet0
    Part VIII-A
    Summary of Direct Charitable Activities
    List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
    1 EXPENSES PAID FOR DEVELOPMENT/OPERATION OF RANCH WHERE PROGRAM SERVICES ARE PROVIDED 704,134
    2  
    3  
    4  
    Part VIII-B
    Summary of Program-Related Investments (see instructions)
    Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
    1  
    2  
    All other program-related investments. See instructions.
    3  
    Total. Add lines 1 through 3.........................bullet0
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 8
    Part IX
    Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)
    1
    Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
    purposes:
    a
    Average monthly fair market value of securities...................
    1a
    0
    b
    Average of monthly cash balances.......................
    1b
    275,956
    c
    Fair market value of all other assets (see instructions)................
    1c
    0
    d
    Total (add lines 1a, b, and c).........................
    1d
    275,956
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) .............
    1e
    0
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
    0
    3
    Subtract line 2 from line 1d.........................
    3
    275,956
    4
    Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
    instructions) .............................
    4
    4,139
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. .......
    5
    271,817
    6
    Minimum investment return. Enter 5% (0.05) of line 5................
    6
    13,591
    Part X
    Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow and do not complete this part.)
    1
    Minimum investment return from Part IX, line 6..................
    1
     
    2a
    Tax on investment income for 2021 from Part V, line 5.......
    2a
     
    b
    Income tax for 2021. (This does not include the tax from Part V.) ...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
     
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
     
    4
    Recoveries of amounts treated as qualifying distributions................
    4
     
    5
    Add lines 3 and 4............................
    5
     
    6
    Deduction from distributable amount (see instructions).................
    6
     
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
    7
     
    Part XI
    Qualifying Distributions (see instructions)
    1
    Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
    a
    Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
    1a
     
    b
    Program-related investments—total from Part VIII-B..................
    1b
     
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
     
    3
    Amounts set aside for specific charitable projects that satisfy the:
    a
    Suitability test (prior IRS approval required)....................
    3a
     
    b
    Cash distribution test (attach the required schedule) .................
    3b
     
    4
    Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4.
    4
     
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 9
    Part XII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2020     		(c)
    2020     		(d)
    2021
    1 Distributable amount for 2021 from Part X, line 7  
    2 Undistributed income, if any, as of the end of 2021:
    a Enter amount for 2020 only.......  
    b Total for prior years:20, 20, 20  
    3 Excess distributions carryover, if any, to 2021:
    a From 2016......  
    b From 2017......  
    c From 2018......  
    d From 2019......  
    e From 2020......  
    f Total of lines 3a through e ........  
    4Qualifying distributions for 2021 from Part
    XI, line 4: bullet$  
    a Applied to 2020, but not more than line 2a  
    b Applied to undistributed income of prior years
    (Election required—see instructions).....     		 
    c Treated as distributions out of corpus (Election
    required—see instructions)........     		 
    d Applied to 2021 distributable amount.....  
    e Remaining amount distributed out of corpus  
    5 Excess distributions carryover applied to 2021.    
    (If an amount appears in column (d), the
    same amount must be shown in column (a).)
    6Enter the net total of each column as
    indicated below:
    a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5  
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ..........     		 
    c Enter the amount of prior years’ undistributed
    income for which a notice of deficiency has
    been issued, or on which the section 4942(a)
    tax has been previously assessed......     		 
    d Subtract line 6c from line 6b. Taxable amount
    —see instructions ...........     		 
    e Undistributed income for 2019. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		 
    f Undistributed income for 2021. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2022 ..........     		 
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (Election may
    be required - see instructions) .......     		 
    8 Excess distributions carryover from 2016 not
    applied on line 5 or line 7 (see instructions) ...     		 
    9 Excess distributions carryover to 2022.
    Subtract lines 7 and 8 from line 6a ......     		 
    10 Analysis of line 9:
    a Excess from 2017....  
    b Excess from 2018....  
    c Excess from 2019....  
    d Excess from 2020....  
    e Excess from 2021....  
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 10
    Part XIII
    Private Operating Foundations (see instructions and Part VI-A, question 9)
    1a If the foundation has received a ruling or determination letter that it is a private operating
    foundation, and the ruling is effective for 2021, enter the date of the ruling ....... bullet
     
    b Check box to indicate whether the organization is a private operating foundation described in section or
    2a Enter the lesser of the adjusted net
    income from Part I or the minimum
    investment return from Part X for each
    year listed ..........     		Tax year Prior 3 years (e) Total
    (a) 2021 (b) 2020 (c) 2019 (d) 2018
    0 0 0 0 0
    b 85% (0.85) of line 2a ......... 0 0 0 0 0
    c Qualifying distributions from Part XI,
    line 4 for each year listed .....     		704,134 474,589 1,580,993 249,499 3,009,215
    d Amounts included in line 2c not used directly
    for active conduct of exempt activities ..........     		0 0 5,672 2,941 8,613
    e Qualifying distributions made directly
    for active conduct of exempt activities.
    Subtract line 2d from line 2c ....     		704,134 474,589 1,575,321 246,558 3,000,602
    3 Complete 3a, b, or c for the
    alternative test relied upon:
    a “Assets" alternative test—enter:
    (1) Value of all assets ...... 2,133,626 1,645,857 1,891,978 525,338 6,196,799
    (2) Value of assets qualifying
    under section 4942(j)(3)(B)(i)    		 2,133,626 1,645,857 1,891,978 525,338 6,196,799
    b “Endowment" alternative test— enter 2/3
    of minimum investment return shown in
    Part IX, line 6 for each year listed ..     		        0
    c “Support" alternative test—enter:
    (1) Total support other than gross
    investment income (interest,
    dividends, rents, payments
    on securities loans (section
    512(a)(5)), or royalties) ....     		        0
    (2) Support from general public
    and 5 or more exempt
    organizations as provided in
    section 4942(j)(3)(B)(iii)....     		        0
    (3) Largest amount of support
    from an exempt organization    		         0
    (4) Gross investment income         0
    Part XIV
    Supplementary Information (Complete this part only if the foundation had $5,000 or more in
    assets at any time during the year—see instructions.)
    1Information Regarding Foundation Managers:
    aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
    before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
    RAYMOND G PARENTEAU
    bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
    ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number or email address of the person to whom applications should be addressed:
    bThe form in which applications should be submitted and information and materials they should include:
    cAny submission deadlines:
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 11
    Part XIV
    Supplementary Information (continued)
    3 Grants and Contributions Paid During the Year or Approved for Future Payment
    Recipient If recipient is an individual,
    show any relationship to
    any foundation manager
    or substantial contributor
    		 Foundation
    status of
    recipient     		Purpose of grant or
    contribution     		Amount
    Name and address (home or business)
    aPaid during the year
    Total .................................bullet 3a 0
    bApproved for future payment
    Total .................................bullet 3b 0
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 12
    Part XV-A
    Analysis of Income-Producing Activities
    Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
    Related or exempt
    function income
    (See instructions.)
    1Program service revenue: (a)
    Business code     		(b)
    Amount     		(c)
    Exclusion code     		(d)
    Amount
    a
    b
    c
    d
    e
    f
    gFees and contracts from government agencies          
    2 Membership dues and assessments ....          
    3 Interest on savings and temporary cash
    investments ...........     		        25
    4 Dividends and interest from securities ....          
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....          
    6 Net rental income or (loss) from personal property          
    7 Other investment income .....          
    8 Gain or (loss) from sales of assets other than
    inventory ............     		         
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory          
    11 Other revenue: a
    b
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e) .. 0 0 13,545
    13Total. Add line 12, columns (b), (d), and (e)..................
    13
    13,545
    (See worksheet in line 13 instructions to verify calculations.)
    Part XV-B
    Relationship of Activities to the Accomplishment of Exempt Purposes
    Line No.
    DownArrow     		Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to
    the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
    instructions.)
    1A HORSE RIDING EDUCATES THE COMMUNITY ABOUT THE HORSES AND THE ENVIRONMENT THEY LIVE IN.
    8 THE CARING, MAINTENANCE, AND THE TRAINING SURROUNDING THE ENVIRONMENT CONTRIBUTED TO THE SALE OF THE HORSE.
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 13
    Part XVI
    Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
    1
    Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
    Yes
    No
    a
    Transfers from the reporting foundation to a noncharitable exempt organization of:
    (1) Cash...................................
    1a(1)
     
    No
    (2) Other assets.................................
    1a(2)
     
    No
    b
    Other transactions:
    (1) Sales of assets to a noncharitable exempt organization....................
    1b(1)
     
    No
    (2) Purchases of assets from a noncharitable exempt organization..................
    1b(2)
     
    No
    (3) Rental of facilities, equipment, or other assets.......................
    1b(3)
     
    No
    (4) Reimbursement arrangements...........................
    1b(4)
     
    No
    (5) Loans or loan guarantees.............................
    1b(5)
     
    No
    (6) Performance of services or membership or fundraising solicitations................
    1b(6)
     
    No
    c
    Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
    1c
     
    No
    d
    If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
    of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
    in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
    (a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
    2a
    Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
    described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
    b
    If "Yes," complete the following schedule.

    (a) Name of organization (b) Type of organization (c) Description of relationship
    Sign Here
    Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
    Bullet Bullet
    May the IRS discuss this return
    with the preparer shown below?
    See instructions.
    Signature of officer or trustee Date Title
    Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date PTIN
    Firm's name SmallBullet
    		 Firm's EIN SmallBullet
    Firm's address SmallBullet


    		 Phone no.
    Form 990-PF (2021)
    Additional Data


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description
    Schedule B
    (Form 990)
    Department of the Treasury
    Internal Revenue Service
    Schedule of Contributors

    Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
    Arrow Bullet Go to www.irs.gov/Form990 for the latest information.
    OMB No. 1545-0047
    2021
    Name of the organization
    THE FOUNDATION OF SOUTHERN OREGON
     
    Employer identification number

    83-1746245
    Organization type (check one):
    Filers of:
    Section:
    Form 990 or 990-EZ






    Form 990-PF




    Check if your organization is covered by the General Rule or a Special Rule.  
    Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
    General Rule
    Special Rules
    ......... Arrow Bullet $  
    Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
    990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
    or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
    990-EZ, or 990-PF).
    For Paperwork Reduction Act Notice, see the Instructions
    for Form 990, 990-EZ, or 990-PF.
    Cat. No. 30613XSchedule B (Form 990) (2021)
    Schedule B (Form 990) (2021) Page 2
    Name of organization
    THE FOUNDATION OF SOUTHERN OREGON
          		Employer identification number
    83-1746245
    Part I
    Contributors
    Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    1
    RAYMOND G PARENTEAU
    810 ROBBINS AVE
     
    ROGUE RIVER, OK97537

    		$ 1,150,366


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    2
    GREGORY AND BRIDGETTE MCCAUL
    67 320 KAIE PL A
     
    WAIALUA, HI96791

    		$ 20,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     
     

    		$  


    (Complete Part II for noncash contributions.)
    Schedule B (Form 990) (2021)
    Schedule B (Form 990) (2021)
    Page 3
    Name of organization
    THE FOUNDATION OF SOUTHERN OREGON
          		Employer identification number

    83-1746245
    Part II
    Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
     
    		$    
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
     
    		$    
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
     
    		$    
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
     
    		$    
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
     
    		$    
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
     
    		$    
    Schedule B (Form 990) (2021)
    Schedule B (Form 990) (2021)
    Page 4
    Name of organization
    THE FOUNDATION OF SOUTHERN OREGON
          		Employer identification number

    83-1746245
    Part III
    Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
    Use duplicate copies of Part III if additional space is needed.
    (a)
    No. from Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a)
    No. from Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a)
    No. from Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a)
    No. from Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    Schedule B (Form 990) (2021)
    Additional Data


    Software ID:  
    Software Version:  

    TY 2021 AccountingFeesSchedule
    Name:
    THE FOUNDATION OF SOUTHERN OREGON
    EIN:
    83-1746245
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ACCOUNTING 25,250 0 0 25,250

    Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

    TY 2021 DepreciationSchedule
    Name:
    THE FOUNDATION OF SOUTHERN OREGON
    EIN:
    83-1746245
    Description of Property Date Acquired Cost or Other Basis Prior Years' Depreciation Computation Method Rate /
    Life (# of years)    		 Current Year's Depreciation Expense Net Investment Income Adjusted Net Income Cost of Goods Sold Not Included
    FENCING 2019-05-01 37,192 4,340 SL 20.000000000000 1,860 0 1,860  
    GOAT BUILDING 2019-08-15 27,798 2,317 SL 25.000000000000 1,112 0 1,112  
    ALPACA BUILDING 2019-08-15 27,798 2,317 SL 25.000000000000 1,112 0 1,112  
    SHEEP BUILDING 2019-08-15 27,798 2,317 SL 25.000000000000 1,112 0 1,112  
    MINI HORSE BARN 2019-08-15 27,798 2,317 SL 25.000000000000 1,112 0 1,112  
    FEED BARN 2019-08-15 35,001 2,917 SL 25.000000000000 1,400 0 1,400  
    JOHN DEERE TRACTOR 2019-05-01 28,393 13,251 SL 5.000000000000 5,679 0 5,679  
    USED CHEVY TRUCK 2019-04-09 12,810 6,192 SL 5.000000000000 2,562 0 2,562  
    LANDSCAPING EQUIPMENT 2019-05-15 1,326 618 SL 5.000000000000 265 0 265  
    BUILDING PERMITS 2019-08-15 3,080 256 SL 25.000000000000 123 0 123  
    ANIMAL MATS 2020-05-01 1,370 365 SL 5.000000000000 274 0 274  
    APPLIANCES 2020-05-01 4,382 1,168 SL 5.000000000000 876 0 876  
    ARENA BUILDING 2020-06-01 939,499 46,975 SL 25.000000000000 37,580 0 37,580  
    CHAINS 2020-05-01 2,726 181 SL 20.000000000000 136 0 136  
    CONCRETE PATIO 2020-05-01 22,613 1,508 SL 20.000000000000 1,131 0 1,131  
    FENCING 2020-05-01 17,492 1,167 SL 20.000000000000 875 0 875  
    HORSE BARN 2020-03-31 252,571 14,313 SL 25.000000000000 10,103 0 10,103  
    METAL GATE 2020-03-31 4,550 323 SL 20.000000000000 228 0 228  
    OUTBUILDINGS 2020-05-01 28,832 1,537 SL 25.000000000000 1,153 0 1,153  
    ROADWAY 2020-03-31 60,000 4,250 SL 20.000000000000 3,000 0 3,000  
    ROCK FOUNDATION 2020-03-31 10,444 740 SL 20.000000000000 522 0 522  
    ROCK ROAD 2020-03-31 2,756 195 SL 20.000000000000 138 0 138  
    WELL 2020-03-31 14,010 993 SL 20.000000000000 701 0 701  
    POLARIS RANGER 2019-11-12 19,041 6,981 SL 5.000000000000 3,808 0 3,808  
    POLARIS RANGER 2020-06-23 19,700 4,597 SL 5.000000000000 3,940 0 3,940  
    MINI PONY 2019-11-12 3,500 642 SL 10.000000000000 350 0 350  
    HORSE CALLIE 2020-06-09 5,000 625 SL 10.000000000000 500 0 500  
    HORSE 2020-06-26 4,500 525 SL 10.000000000000 450 0 450  
    HORSE 2020-08-12 5,500 596 SL 10.000000000000 550 0 550  
    FURNITURE 2020-01-07 5,974 995 SL 10.000000000000 597 0 597  
    FURNITURE 2020-02-11 749 119 SL 10.000000000000 75 0 75  
    GOLF CART 2020-08-10 4,200 910 SL 5.000000000000 840 0 840  
    MORLAN HORSE TRAILER 2019-09-25 4,500 1,725 SL 5.000000000000 900 0 900  
    FURNITURE 2021-06-08 10,530 376 SL 7.000000000000 1,504 0 1,504  
    IMPROVEMENTS 2020-09-01 5,930 237 SL 25.000000000000 237 0 237  
    IMPROVEMENTS 2020-09-11 4,200 168 SL 25.000000000000 168 0 168  
    IMPROVEMENTS 2020-10-29 8,882 296 SL 25.000000000000 355 0 355  
    IMPROVEMENTS 2020-10-29 3,150 105 SL 25.000000000000 126 0 126  
    IMPROVEMENTS 2020-11-16 7,375 221 SL 25.000000000000 295 0 295  
    IMPROVEMENTS 2020-12-02 3,960 119 SL 25.000000000000 158 0 158  
    IMPROVEMENTS 2020-12-15 4,460 134 SL 25.000000000000 178 0 178  
    IMPROVEMENTS 2021-01-31 4,082 95 SL 25.000000000000 163 0 163  
    IMPROVEMENTS 2021-01-25 3,507 82 SL 25.000000000000 140 0 140  
    IMPROVEMENTS 2021-01-26 2,522 59 SL 25.000000000000 101 0 101  
    IMPROVEMENTS 2021-01-27 5,939 139 SL 25.000000000000 238 0 238  
    IMPROVEMENTS 2021-03-10 10,111 202 SL 25.000000000000 404 0 404  
    IMPROVEMENTS 2021-05-17 8,316 83 SL 25.000000000000 333 0 333  
    IMPROVEMENTS 2021-07-19 3,575 12 SL 25.000000000000 143 0 143  
    VEHICLE - GMC 2500 2021-07-20 3,386 56 SL 5.000000000000 677 0 677  
    JOHN DEERE TRACTOR 2021-01-21 11,239 1,311 SL 5.000000000000 2,248 0 2,248  
    HORSE 2022-02-22 22,000   SL 10.000000000000 1,100 0 1,100  
    HORSE 2022-03-03 4,000   SL 10.000000000000 200 0 200  
    HORSE 2022-03-08 3,500   SL 10.000000000000 175 0 175  
    HORSE 2022-08-15 4,000   SL 10.000000000000 33 0 33  
    IMPROVEMENTS 2022-06-22 2,878   SL 25.000000000000 19 0 19  
    FENCING 2022-07-26 3,475   SL 20.000000000000 14 0 14  
    FENCING 2022-08-02 35,000   SL 20.000000000000 146 0 146  
    FENCING 2022-08-24 25,038   SL 20.000000000000 0 0 0  
    METAL GATE 2022-08-15 4,500   SL 20.000000000000 19 0 19  
    METAL GATE 2022-08-29 5,500   SL 20.000000000000 0 0 0  
    PLAYGROUND 2022-02-24 50,094   SL 20.000000000000 1,252 0 1,252  
    CARGO CONTAINER 2022-08-17 800   SL 10.000000000000 0 0 0  

    TY 2021 LandEtcSchedule2
    Name:
    THE FOUNDATION OF SOUTHERN OREGON
    EIN:
    83-1746245
    Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
    FENCING 37,192 6,200 30,992 30,992
    GOAT BUILDING 27,798 3,429 24,369 24,369
    ALPACA BUILDING 27,798 3,429 24,369 24,369
    SHEEP BUILDING 27,798 3,429 24,369 24,369
    MINI HORSE BARN 27,798 3,429 24,369 24,369
    FEED BARN 35,001 4,317 30,684 30,684
    JOHN DEERE TRACTOR 28,393 18,930 9,463 9,463
    USED CHEVY TRUCK 12,810 8,754 4,056 4,056
    LANDSCAPING EQUIPMENT 1,326 883 443 443
    BUILDING PERMITS 3,080 379 2,701 2,701
    ANIMAL MATS 1,370 639 731 731
    APPLIANCES 4,382 2,044 2,338 2,338
    ARENA BUILDING 939,499 84,555 854,944 854,944
    CHAINS 2,726 317 2,409 2,409
    CONCRETE PATIO 22,613 2,639 19,974 19,974
    FENCING 17,492 2,042 15,450 15,450
    HORSE BARN 252,571 24,416 228,155 228,155
    METAL GATE 4,550 551 3,999 3,999
    OUTBUILDINGS 28,832 2,690 26,142 26,142
    ROADWAY 60,000 7,250 52,750 52,750
    ROCK FOUNDATION 10,444 1,262 9,182 9,182
    ROCK ROAD 2,756 333 2,423 2,423
    WELL 14,010 1,694 12,316 12,316
    POLARIS RANGER 19,041 10,789 8,252 8,252
    POLARIS RANGER 19,700 8,537 11,163 11,163
    MINI PONY 3,500 992 2,508 2,508
    HORSE CALLIE 5,000 1,125 3,875 3,875
    HORSE 4,500 975 3,525 3,525
    HORSE 5,500 1,146 4,354 4,354
    FURNITURE 5,974 1,592 4,382 4,382
    FURNITURE 749 194 555 555
    GOLF CART 4,200 1,750 2,450 2,450
    MORLAN HORSE TRAILER 4,500 2,625 1,875 1,875
    FURNITURE 10,530 1,880 8,650 8,650
    IMPROVEMENTS 5,930 474 5,456 5,456
    IMPROVEMENTS 4,200 336 3,864 3,864
    IMPROVEMENTS 8,882 651 8,231 8,231
    IMPROVEMENTS 3,150 231 2,919 2,919
    IMPROVEMENTS 7,375 516 6,859 6,859
    IMPROVEMENTS 3,960 277 3,683 3,683
    IMPROVEMENTS 4,460 312 4,148 4,148
    IMPROVEMENTS 4,082 258 3,824 3,824
    IMPROVEMENTS 3,507 222 3,285 3,285
    IMPROVEMENTS 2,522 160 2,362 2,362
    IMPROVEMENTS 5,939 377 5,562 5,562
    IMPROVEMENTS 10,111 606 9,505 9,505
    IMPROVEMENTS 8,316 416 7,900 7,900
    IMPROVEMENTS 3,575 155 3,420 3,420
    VEHICLE - GMC 2500 3,386 733 2,653 2,653
    JOHN DEERE TRACTOR 11,239 3,559 7,680 7,680
    HORSE 22,000 1,100 20,900 20,900
    HORSE 4,000 200 3,800 3,800
    HORSE 3,500 175 3,325 3,325
    HORSE 4,000 33 3,967 3,967
    IMPROVEMENTS 2,878 19 2,859 2,859
    FENCING 3,475 14 3,461 3,461
    FENCING 35,000 146 34,854 34,854
    FENCING 25,038 0 25,038 25,038
    METAL GATE 4,500 19 4,481 4,481
    METAL GATE 5,500 0 5,500 5,500
    PLAYGROUND 50,094 1,252 48,842 48,842
    CARGO CONTAINER 800 0 800 800


    TY 2021 LegalFeesSchedule
    Name:
    THE FOUNDATION OF SOUTHERN OREGON
    EIN:
    83-1746245
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    LEGAL 3,482 0 0 3,482


    TY 2021 OtherExpensesSchedule
    Name:
    THE FOUNDATION OF SOUTHERN OREGON
    EIN:
    83-1746245
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ANIMAL EXPENSES 48,167 0 0 48,167
    BANK CHARGES & FEES 1,601 0 0 1,601
    AUTO 13,324 0 0 13,324
    DUES - FEES 399 0 0 399
    INSURANCE 116,398 0 0 116,398
    MEALS 2,647 0 0 2,647
    OFFICE EXPENSE 11,009 0 0 11,009
    REPAIRS & MAINTENANCE 51,297 0 0 51,297
    SMALL EQUIPMENT 2,536 0 0 2,536
    LICENSES 317 0 0 317
    UTILITIES 6,041 0 0 6,041
    ADVERTISING 10,962 0 0 10,961


    TY 2021 OtherIncomeSchedule2
    Name:
    THE FOUNDATION OF SOUTHERN OREGON
    EIN:
    83-1746245
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    HORSE RIDING 13,520   13,520


    TY 2021 OtherLiabilitiesSchedule
    Name:
    THE FOUNDATION OF SOUTHERN OREGON
    EIN:
    83-1746245
    Description Beginning of Year - Book Value End of Year - Book Value
    PPP LOAN 15,443 0


    TY 2021 OtherProfessionalFeesSchedule
    Name:
    THE FOUNDATION OF SOUTHERN OREGON
    EIN:
    83-1746245
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    CONTRACTORS 28,692 0 0 28,692


    TY 2021 SubstantialContributorsSch
    Name:
    THE FOUNDATION OF SOUTHERN OREGON
    EIN:
    83-1746245
    Name Address
    RAYMOND PARENTEAU 810 ROBBINS AVENUE
    ROGUE RIVER,OR97537
    GREGORY AND BRIDGETTE MCCAUL 67 320 KAIEA PL A
    WAIALUA,HI96791


    TY 2021 TaxesSchedule
    Name:
    THE FOUNDATION OF SOUTHERN OREGON
    EIN:
    83-1746245
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    PAYROLL 25,395 0 0 25,395