Form990-PF
Click to see attachment
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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 07-01-2021 , and ending 10-31-2021
Name of foundation
The Wing Institute
 
Number and street (or P.O. box number if mail is not delivered to street address)2102 Dennison Street Suite B
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
Oakland, CA94606
A Employer identification number

94-2495402
B Telephone number (see instructions)

(510) 918-6999
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$0J 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)  
2 Check bullet.............
3 Interest on savings and temporary cash investments 49,166 49,166 49,166
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 Click to see attachment -123,963
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).......      
12 Total. Add lines 1 through 11........ -74,797 49,166 49,166
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 288,834 54,434 54,434 234,400
14 Other employee salaries and wages...... 37,660 6,920 6,920 30,740
15 Pension plans, employee benefits....... 817 156 156 661
16a Legal fees (attach schedule)......... Click to see attachment 23,490 3,918 3,918 19,572
b Accounting fees (attach schedule)....... Click to see attachment 41,375 7,655 7,655 33,720
c Other professional fees (attach schedule)....        
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment 6,429 0 0 6,429
19 Depreciation (attach schedule) and depletion... 7,077 0 0
20 Occupancy.............. 36,038 0 0 36,038
21 Travel, conferences, and meetings....... 3,891 0 0 3,891
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 65,405 12,604 12,604 52,801
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 511,016 85,687 85,687 418,252
25 Contributions, gifts, grants paid....... 3,943,649 3,943,649
26 Total expenses and disbursements. Add lines 24 and 25 4,454,665 85,687 85,687 4,361,901
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -4,529,462
b Net investment income (if negative, enter -0-) 0
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............. 47,552    
2 Savings and temporary cash investments......... 200,861    
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..........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)....... 4,208,572 0 0
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 bullet  
Less: accumulated depreciation (attach schedule) bullet   129,436 0 0
15 Other assets (describe bullet) Click to see attachment2,300 Click to see attachment0 Click to see attachment0
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 4,588,721 0 0
Liabilities 17 Accounts payable and accrued expenses.......... 12,701  
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 attachment3,389 Click to see attachment0
23 Total liabilities (add lines 17 through 22)......... 16,090 0
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........... 4,572,631 0
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........    
27 Paid-in or capital surplus, or land, bldg., and equipment fund    
28 Retained earnings, accumulated income, endowment, or other funds    
29 Total net assets or fund balances (see instructions)..... 4,572,631 0
30 Total liabilities and net assets/fund balances (see instructions). 4,588,721 0
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
4,572,631
2
Enter amount from Part I, line 27a .....................
2
-4,529,462
3
Other increases not included in line 2 (itemize) bullet
3
0
4
Add lines 1, 2, and 3 ..........................
4
43,169
5
Decreases not included in line 2 (itemize) bulletClick to see attachment
5
43,169
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
0
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 taxBullet0 RefundedBullet 11 0
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
Yes
 
If "Yes," attach the statement required by General Instruction T.Click to see list of attachments
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)
    bulletCA
    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. ...............................
    10
     
    No
    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.winginstitute.org
    14
    The books are in care ofbulletJohn States Telephone no.bullet (510) 918-6999

    Located atbullet115 Offord CircleJacksonvilleCA ZIP+4bullet97530
    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)
    Yes
     
    (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
     
    No
    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)
    Yes
     
    (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
     
    No
    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
    John E States Jr Presidents/CEO
    40.00     		0 0 0
    2102 Dennison St Ste B
    Oakland,CA94606
    Randy Keyworth Secretary/Treasurer
    40.00     		0 0 0
    2102 Dennison St Ste B
    Oakland,CA94606
    Doug Hubert Board Chairman
    1.00     		0 0 0
    2102 Dennison St Ste B
    Oakland,CA94606
    Cathy Barankin Board of Directors
    1.00     		0 0 0
    2102 Dennison St Ste B
    Oakland,CA94606
    Mona Hansen Board of Directors
    1.00     		0 0 0
    2102 Dennison St Ste B
    Oakland,CA94606
    William Redmon Board of Directors
    1.00     		0 0 0
    2102 Dennison St Ste B
    Oakland,CA94606
    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 See Statement 11 251,628
    2 See Statement 12 97,580
    3 See Statement 13 51,353
    4 See Statement 14 46,217
    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
    0
    c
    Fair market value of all other assets (see instructions)................
    1c
    0
    d
    Total (add lines 1a, b, and c).........................
    1d
    0
    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
    0
    4
    Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
    instructions) .............................
    4
    0
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. .......
    5
    0
    6
    Minimum investment return. Enter 5% (0.05) of line 5................
    6
    0
    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 18,917 39,360 58,277
    b 85% (0.85) of line 2a ......... 0 0 16,079 33,456 49,535
    c Qualifying distributions from Part XI,
    line 4 for each year listed .....     		4,361,901 967,667 946,325 870,096 7,145,989
    d Amounts included in line 2c not used directly
    for active conduct of exempt activities ..........     		0 0 0 0 0
    e Qualifying distributions made directly
    for active conduct of exempt activities.
    Subtract line 2d from line 2c ....     		4,361,901 967,667 946,325 870,096 7,145,989
    3 Complete 3a, b, or c for the
    alternative test relied upon:
    a “Assets" alternative test—enter:
    (1) Value of all assets ......         0
    (2) Value of assets qualifying
    under section 4942(j)(3)(B)(i)    		         0
    b “Endowment" alternative test— enter 2/3
    of minimum investment return shown in
    Part IX, line 6 for each year listed ..     		0 7,598 196,541 218,355 422,494
    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).)
    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 e-mail address of the person to whom applications should be addressed:
    Wing Institute
    2102 Dennison St Ste B
    Oakland,CA94606
    (510) 534-9464
    bThe form in which applications should be submitted and information and materials they should include:
    990 APP
    cAny submission deadlines:
    990 APP
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    900 APP
    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
    Lilly Alejandra Flores-Fiumara
    5279 N Willoughby Dr
    Prescott Valley,AZ86314     		  I Scholarship 5,000
    Morningside Academy
    901 Lenora Street
    Seattle,WA98121     		  Public Charity Transfer of assets 3,938,649
    Total .................................bullet 3a 3,943,649
    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 ...........     		    14 49,166  
    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 ............     		        -123,963
    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 49,166 -123,963
    13Total. Add line 12, columns (b), (d), and (e)..................
    13
    -74,797
    (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.)
    3 ALL MONIES WERE EARNED EXCLUSIVELY IN THE PROCESS OF CARRYING OUT THE ORGANIZATION'S PRIMARY TAX EXEMPT PURPOSE.
    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

    TY 2021 AccountingFeesSchedule
    Name:
    The Wing Institute
    EIN:
    94-2495402
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Accounting Fees 41,375 7,655 7,655 33,720

    TY 2021 DissolutionStmt
    Name:
    The Wing Institute
    EIN:
    94-2495402
    Dissolution Name Dissolution Address Explanation Dissolution Amount
    Morningside Academy 901 Lenora Street
    Seattle,WA98121     		Investment portfolio 3,897,919


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

    TY 2021 GainLossSaleOtherAssetsSch
    Name:
    The Wing Institute
    EIN:
    94-2495402
    Name Date Acquired How Acquired Date Sold Purchaser Name Gross Sales Price Basis Basis Method Sales Expenses Total (net) Accumulated Depreciation
    Sale of asset   Purchased         Cost 123,963 -123,963  

    TY 2021 GeneralExplanationAttachment
    Name:
    The Wing Institute
    EIN:
    94-2495402
    Identifier Return Reference Explanation
      Form 990PF, Mission Statement The primary activities of the Wing Institute over the past four months of operation (July 1, 2021 through October 31, 2021) have focused on the implementation of a succession plan that will continue the organization's mission long into the future. It undertook this project while fully maintaining its ongoing activities, operations and goals. During this time, the Wing Institute successfully completed its succession plan to discontinue operations and transition its resources, achievements, and activities to a non-profit organization capable of continuing its mission for many years to come. It completed the necessary legal requirements for the dissolution of its non-profit corporation status as of October 31, 2021 and transfer of remaining assets to another non-profit corporation, the Morningside Academy. The Wing Institute submitted the necessary documents to the California Attorney General's office and secured formal approval to proceed with the corporate dissolution and asset transfer. It filed the required documents with the California Secretary of State. And, with this tax filing, will notify the California Franchise Tax Board and federal Internal Revenue Service of its decision to cease operation. The Wing Institute also completed a detailed transition plan to transfer resources, systems, documents, contracts, subscriptions, software, and expertise to the Morningside Academy to facilitate its continuation of the Institute's mission.The Wing Institute was founded to support school performance improvement activities that are based on best available evidence and scientific research. Its mission is to "promote evidence-based education policies and practices". As a "catalyst organization, it is designed to bridge the research-to-practice gap by facilitating communication, cooperation and collaboration among individuals and organizations currently engaged in evidence-based education. Its goal is to analyze and disseminate existing knowledge, help create new knowledge, and facilitate the effective application of that knowledge to real world settings in real time parameters. The Wing Institute has successfully completed its Mission, having built an infrastructure-professional network, research capabilities, and web site-that: (a) facilitates communication, cooperation and collaboration among individuals and organizations currently engaged in K-12 evidence-based education, and (b) analyzes and disseminates existing knowledge, helps create new knowledge, and facilitates the effective application of that knowledge to real world settings in real time parameters. The focus now was on succession planning for future operations. The Wing Institute saw an opportunity to use its remaining funds to find a suitable 501(c)(3) organization that not only met the letter of the law, but also shared the same mission, purpose, expertise, and capabilities. The succession plan was integrated into each of the Wing Institute's four major direct charitable activities.
      Form 990PF, Part IX-A Summary of Direct Charitable Activities INFORMATION CLEARINGHOUSE $251,628Mission: In order to best meet its mission of promoting evidence-based practices in K-12 education, the Wing Institute maintains a web-based, state-of-the-art, information clearinghouse for individuals and organizations interested in evidence-based education. Its goals are to: (1) Provide a functional web architecture that analyzes, organizes and synthesizes the enormous, complex, nuanced, and rapidly growing database of research, data, analyses, models, and policies. (2) Provide a systematic "roadmap" to establish a continuous process for decision making, implementation, and monitoring. (3) Maximize influence through a knowledge network specifically targeting stakeholders who have a scientific/empirical orientation, have influence in education decision-making, and are educators.Data Architecture: The Wing Institute designed, implemented, and continues to refine its innovative data architecture strategy that facilitates exploration of extremely complex and interrelated topics in education. Building from easy to read intuitive heuristics, content is organized vertically with cascading levels. There are eight major Education Drivers, a Roadmap for Success, and a System Dashboard. Each driver has six to nine sub categories, and most subcategories have three to five components. The Roadmap and Dashboard sections have comparable components. Altogether there are over 220 discrete topic areas. Topic areas are continuously reviewed and modified to accommodate new information, issues, and research. Visitors can also slice into any of these topic areas directly without going through the cascade. As part of an interactive process, the Wing Institute recently redesigned both the structure and content of its web site home page to further increase readers' ability to navigate the site and locate the information they are seeking. The new structure offers clear pathways for identifying and researching critical topics and effectively communicates what the Wing Institute's web site has to offer. Data Platforms: The Web Site Library (Global Data Base) contains all of the references and citations for research, analyses, publications, and documents that relate to specific content areas. Each resource has been selected, reviewed and vetted for its efficacy and relevance to a particular topic. The top 10 resources are prioritized. There are currently thousands of carefully vetted resources including: Wing Institute original publications, research, presentations, data mining analyses, and summits; Wing reviews of outside generated research, analyses, publications, and documents; and Wing reviews of other organizations and web sites that provide quality research, policy analyses, data analyses, etc.Content Development Outreach: The Wing Institute has developed and taken to scale its model for identifying, supporting, and disseminating the work of outside "contributing writers". The new model helps the Institute increase its capacity in three critical areas: content expansion, content diversification, and content sustainability. Education research, data, models, policies, issues, programs, etc. are expanding at a geometric rate, both in terms of quantity and complexity. In order to meet its mission of disseminating evidence-based information, it is necessary to increase the Institute's capacity for content generation. The "contributing writer" model enhances the Institute's capacity as needed. Additionally, the new model helps the Institute address the issues of complexity as it can contract out to people who represent different skill areas, professions, cultural experiences, etc. Finally, in order for the Institute to be sustained over time, it needs a model that can be adjusted as needed in terms of size, expertise, cost, and outcomes. The contributing write model does just that. Succession: The Wing Institute added additional senior staff resources to assist in organizing, operationalizing, and disseminating information on the Information Clearinghouse for succession purposes. Morningside Academy was given a full briefing on the systems, content, and purpose of the clearinghouse. The Wing Institute provided technical and educational support as requested for the four-month transition period. Morningside took over the operation of the Information Clearinghouse on October 31, 2021.
      Form 990PF, Part IX-A Summary of Direct Charitable Activities Continued ORIGINAL RESEARCH / ANALYSIS $97,580Evidence-based Education Data-mining: The Wing Institute continues to implement an ongoing process for seeking out and disseminating new research, publications, resources, etc. as they related to evidence-based education. This research is analyzed, organized, synthesized, and disseminated across the Wing Institutes various information channels. The focus is on integrating information from across disciplines, types of research, and various databases into cohesive analyses addressing critical issues in K-12 education. The Wing Institute has reviewed over two thousand studies, identified the most important, and posted them on the Institute's Information Clearinghouse. The Wing Institute regularly tracks research being done by hundreds of governmental agencies, private organizations, and research / policy institutes.Graduate Research Funding Program: The Wing Institute provides funding to graduate students interested in doing research in evidence-based education. This program promotes new research in evidence-based education as well as encourages graduate students to select this as an ongoing field of study. The Wing Institute grant program has successfully funded graduate student research at Vanderbilt University, University of Louisville, University of Missouri, University of Wisconsin-Madison, University of Massachusetts, University of Nebraska-Lincoln, University of Connecticut, University of Oregon, the Ohio State University, Utah State University, and the University of Virginia. Publications: The Wing Institute has shifted its dissemination efforts from published research articles to internet publications (blogs, e-mails, and electronic newsletters). While the Institute will still generate significant in-depth publications, it has concluded that shorter, more timely analyses can best address dissemination needs given the topic diversity, overwhelming volume of content, and fast moving events in K-12 education today. The Institute publishes a newsletter monthly containing updates on current and important developments in research, policy, and performance data. The newsletter includes more in-depth analysis of specific research in the context of applications in real world settings. It also includes a dashboard that tracks performance in critical system-wide interventions (e.g. charter schools, test scores, school choice, etc.). Succession: Morningside has a long history with education research, publications, and dissemination. It took over the operation of this critical function with the same expertise and commitment that the Wing has demonstrated as of October 31, 2021.
      Form 990PF, Part IX-A Summary of Direct Charitable Activities continued POLICY ANALYSIS $51,353Tracking Macro-level Performance Data: The Wing Institute provides a system dashboard to analyze macro-level education performance data. The K-12 education system is awash in macro-level performance data across a wide range of education levels (student, staff, school, district, state, national and international), performance metrics (test scores, graduation rates, drop-out rates, international comparisons), and student demographics (race, socio-economic, English as a second language, special needs, and ages). These data are generated by a diverse range of entities (international, governmental, universities, think tanks, institutes, associations, trade organizations, non-profits). Unlike controlled research studies, analysis of this data is often correlational or descriptive by nature. The system dashboard identifies, organizes and synthesizes macro-level education performance dataTracking System Issues, Policies and Interventions: The system dashboard tracks performance data related to specific large-scale issues, policies and interventions at the staff (recruitment, preparation, development, evaluation, retention and compensation), school (school funding, class size, charter schools, school choice, school turnaround, IT/computers, early childhood), and society (post-secondary education, education attainment, adult literacy, employment, health, equity). The dashboard tracks the most current data, analyses, and research in each of these areas on an ongoing basis.Tracking Organizations, Governmental Entities, and Other Stakeholders: There is an unprecedented proliferation of new organizations, professional associations, conferences, and stakeholders that are generating data, analyses, analyses, research, etc. In order to stay most current, the Wing Institute has subscriptions with over 200 organizations working to support evidence-based practice in K-12 education. It also has a history of presenting at highly recognized conferences, including the Hawaii International Education Conference and the Global Implementation Conference.Succession: Morningside Academy has the same commitment to public education performance, research and policy. It has a national reputation for excellence and will maintain this public policy analysis. The Wing Institute provided technical and educational support as requested for the four-month transition period. Morningside took over the operation of the Policy Analysis functions on October 31, 2021.
      Form 990PF, Part IX-A Summary of Direct Charitable Activities Continued KNOWLEDGE NETWORK $46,217Internet Knowledge Network: The Wing Institute continued to operate, refine and expand its interactive Knowledge Network to accelerate communication, collaboration, and cooperation across a wide range of individuals, organizations, professional disciplines, and regions in the promotion of evidence-based education. The goal of the Knowledge Network is to accumulate and disseminate existing knowledge, create new knowledge, and facilitate the effective application of that knowledge to real world settings in the area of evidence-based education. The Network links members through online bulletin boards and postings so that members can easily share research and practical experiences. Membership in the Knowledge Network is free and open to anyone. Evidence-Based Newsletter: The Wing Institute continued to implement its strategy for dissemination of its work: the monthly "evidence-based data blast". Each blast provides updates on current news, descriptions of recent data mining research, and other information in support of evidence-based education. Succession: Morningside already has a much larger Knowledge Network, and merged it with the Wing Institute's network as of October 31, 2021.

    TY 2021 LiquidationExplanationStmt
    Name:
    The Wing Institute
    EIN:
    94-2495402
    Statement:
    In June 2021, The Board of Directors of The Wing Institute unanimously approved a dissolution of the Organization. In October 2021, an amount of $3,897,919, which was sustantially all it's remaining assets, were distributed to Morningside Academy, a non-profit organization exempt from taxation under IRC 501(c)(3) and classified as a public charity pursuent to IRC 170 (B)(1)(A)(VI). Such donee organization has been in existence for more than 60 months. During the tax year, after recognizing remaining debts and liabilities, the Organizaiton transferred it's remaining assets of $40,730 (all cash) to Morningside Academy through a third party Trust, on October 31, 2021. The termination of The Wing Institute is intended to qualify as termination pursuent to IRC 507(B)(1). Attached to this return is the written consent of the Board of Directors executed June 23, 2021 as well as a Certificate of Dissolution filed with the State of California.


    TY 2021 LegalFeesSchedule
    Name:
    The Wing Institute
    EIN:
    94-2495402
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Legal Fees 23,490 3,918 3,918 19,572


    TY 2021 OtherAssetsSchedule
    Name:
    The Wing Institute
    EIN:
    94-2495402
    Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
    Deposits 2,300 0 0


    TY 2021 OtherDecreasesSchedule
    Name:
    The Wing Institute
    EIN:
    94-2495402
    Description Amount
    Unrealized Loss on Investment 43,169


    TY 2021 OtherExpensesSchedule
    Name:
    The Wing Institute
    EIN:
    94-2495402
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Insurance 3,243 622 622 2,621
    Office Expense 27,780 5,242 5,242 22,538
    Bank and Brokerage Fees 10,347 1,905 1,905 8,442
    Subscriptions 191 35 35 156
    Publication and Research 1,831 339 339 1,492
    Special service fees 22,013 4,461 4,461 17,552


    TY 2021 OtherLiabilitiesSchedule
    Name:
    The Wing Institute
    EIN:
    94-2495402
    Description Beginning of Year - Book Value End of Year - Book Value
    Other liabilities 3,389 0


    TY 2021 TaxesSchedule
    Name:
    The Wing Institute
    EIN:
    94-2495402
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Payroll Taxes 6,429 0 0 6,429