Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
right arrowDo not enter social security numbers on this form as it may be made public.
right arrowGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
For calendar year 2023, or tax year beginning 01-01-2023 , and ending 12-31-2023
Name of foundation
THE KINSMAN FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address)3727 SE SPAULDING AVENUE
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
MILWAUKIE, OR97267
A Employer identification number

93-0861885
B Telephone number (see instructions)

(503) 654-1668
C right arrow
G Check all that apply:

D 1. Foreign organizations, check here............. right arrow
2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow
E right arrow
H Check type of organization:
F right arrow
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)right arrow$23,638,526J 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 right arrow.............
3 Interest on savings and temporary cash investments 137,781 137,781  
4 Dividends and interest from securities... 484,912 484,912  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 -260,106
b Gross sales price for all assets on line 6a 8,381,410
7 Capital gain net income (from Part IV, line 2)... 0
8 Net short-term capital gain.........  
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
List of Attached Documents:
// Content
1 1  
12 Total. Add lines 1 through 11........ 362,588 622,694  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 138,118 68,354   69,764
14 Other employee salaries and wages...... 110,083 46,353   63,730
15 Pension plans, employee benefits....... 81,712 37,925   43,787
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
427 427   0
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
19,853 14,453   5,400
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
135,571 135,571   0
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
88,320 33,816   2,400
19 Depreciation (attach schedule) and depletion... Click to see attachment
List of Attached Documents:
// Content
11,383 5,691  
20 Occupancy.............. 78,373 69,877   8,496
21 Travel, conferences, and meetings....... 230 0   230
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
22,400 8,066   14,334
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 686,470 420,533   208,141
25 Contributions, gifts, grants paid....... 1,221,264 1,221,264
26 Total expenses and disbursements. Add lines 24 and 25 1,907,734 420,533   1,429,405
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -1,545,146
b Net investment income (if negative, enter -0-) 202,161
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2023)
Form 990-PF (2023)
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............. 15,556 13,122 13,122
2 Savings and temporary cash investments......... 6,618,527 3,050,842 2,894,362
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow        
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
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) right arrow  
Less: allowance for doubtful accounts right arrow        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule) 588,135 Click to see attachment
List of Attached Documents:
// Content
1,335,574 		1,320,731
b Investments—corporate stock (attach schedule)....... 12,953,747 Click to see attachment
List of Attached Documents:
// Content
12,626,913 		15,558,728
c Investments—corporate bonds (attach schedule)....... 72,083 Click to see attachment
List of Attached Documents:
// Content
1,690,268 		1,723,916
11 Investments—land, buildings, and equipment: basis right arrow1,007,161
Less: accumulated depreciation (attach schedule) right arrow175,899 839,382 Click to see attachment
List of Attached Documents:
// Content
831,262 		1,700,000
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule)..........      
14 Land, buildings, and equipment: basis right arrow333,101
Less: accumulated depreciation (attach schedule) right arrow54,957 281,413 Click to see attachment
List of Attached Documents:
// Content
278,144 		427,667
15 Other assets (describe right arrow)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 21,368,843 19,826,125 23,638,526
Liabilities 17 Accounts payable and accrued expenses..........    
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 right arrow) Click to see attachment
List of Attached Documents:
// Content
10 		Click to see attachment
List of Attached Documents:
// Content
2,438
23 Total liabilities (add lines 17 through 22)......... 10 2,438
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here right arrow
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 right arrow
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........ 182,801 182,801
27 Paid-in or capital surplus, or land, bldg., and equipment fund 394,140 394,140
28 Retained earnings, accumulated income, endowment, or other funds 20,791,892 19,246,746
29 Total net assets or fund balances (see instructions)..... 21,368,833 19,823,687
30 Total liabilities and net assets/fund balances (see instructions). 21,368,843 19,826,125
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
21,368,833
2
Enter amount from Part I, line 27a .....................
2
-1,545,146
3
Other increases not included in line 2 (itemize) right arrow
3
0
4
Add lines 1, 2, and 3 ..........................
4
19,823,687
5
Decreases not included in line 2 (itemize) right arrow
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
19,823,687
Form 990-PF (2023)
Form 990-PF (2023)
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.)
1 a VARIOUS      
b CAPITAL GAINS DIVIDENDS P    
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 8,381,407   8,641,516 -260,109
b 3     3
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       -260,109
b       3
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 -260,106
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  
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 right arrow 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) 1 2,810
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 2,810
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 2,810
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 35,432
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 35,432
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. Click to see attachment
List of Attached Documents:
// Content
8 0
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10 32,622
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow2,810 Refundedright arrow 11 29,812
Form 990-PF (2023)
Form 990-PF (2023)
Page 4
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. right arrow$ 0(2) On foundation managers.right arrow$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$ 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:
round bullet By language in the governing instrument, or
round bullet 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)
right arrowOR
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 2023 or the taxable year beginning in 2023? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
9
 
No
10
Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
and addresses. ...............................
10
 
No
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 addressright arrowWWW. KINSMANFOUNDATION. ORG
14
The books are in care ofright arrowTHE FOUNDATION Telephone no.right arrow (503) 654-1668

Located atright arrow3727 SE SPAULDING AVENUEMILWAUKIEOR ZIP+4right arrow97267
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........right arrow
and enter the amount of tax-exempt interest received or accrued during the year ........right arrow
15
 
16 At any time during calendar year 2023, 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 right arrow
Form 990-PF (2023)
Form 990-PF (2023)
Page 5
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
Organizations relying on a current notice regarding disaster assistance check here ........right arrow
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 2023? .............
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 2023, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2023?....................
2a
 
No
If "Yes," list the years right arrow20, 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.
right arrow20, 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 2023 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 2023.) .....................
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 2023? ..
4b
 
No
Form 990-PF (2023)
Form 990-PF (2023)
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
Organizations relying on a current notice regarding disaster assistance check .........right arrow
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
KEITH KINSMAN PRESIDENT
20.00 		43,692 10,923 0
3727 S E SPAULDING AVENUE
MILWAUKIE,OR972673938
SARA BAILEY VICE PRESIDENT
35.00 		94,426 23,607 0
3727 S E SPAULDING AVENUE
MILWAUKIE,OR972673938
JACK SCHWAB SECRETARY
2.00 		0 0 0
3727 S E SPAULDING AVENUE
MILWAUKIE,OR972673938
JENNIFER WINTER TREASURER
2.00 		0 0 0
3727 S E SPAULDING AVENUE
MILWAUKIE,OR972673938
CAREY RAUSCH DIRECTOR
2.00 		0 0 0
3727 S E SPAULDING AVENUE
MILWAUKIE,OR972673938
SHELLEY BAILEY DIRECTOR
2.00 		0 0 0
3727 S E SPAULDING AVENUE
MILWAUKIE,OR972673938
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
KERRY WOODKE GRANT ASSOCIATE
37.50 		69,496 17,374 0
3727 SE SPAULDING AVENUE
PORTLAND,OR972673938
Total number of other employees paid over $50,000...................right arrow 0
Form 990-PF (2023)
Form 990-PF (2023)
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
FERGUSON WELLMAN CAPITAL MANAGEMENT INVESTMENT MANAGEMENT FEES 130,331
888 SW FIFTH AVE SUITE 1200
PORTLAND,OR97204
Total number of others receiving over $50,000 for professional services.............right arrow0
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  
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.........................right arrow0
Form 990-PF (2023)
Form 990-PF (2023)
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
18,224,591
b
Average of monthly cash balances.......................
1b
3,269,029
c
Fair market value of all other assets (see instructions)................
1c
2,127,667
d
Total (add lines 1a, b, and c).........................
1d
23,621,287
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
23,621,287
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
354,319
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
23,266,968
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
1,163,348
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
1,163,348
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
2,810
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
2,810
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
1,160,538
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
1,160,538
6
Deduction from distributable amount (see instructions).................
6
0
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
1,160,538
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
1,429,405
b
Program-related investments—total from Part VIII-B..................
1b
0
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
1,429,405
Form 990-PF (2023)
Form 990-PF (2023)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2022 		(c)
2022 		(d)
2023
1 Distributable amount for 2023 from Part X, line 7 1,160,538
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only....... 0
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2022:
a From 2018...... 77,486
b From 2019...... 116,771
c From 2020...... 141,983
d From 2021...... 56,311
e From 2022...... 215,037
f Total of lines 3a through e ........ 607,588
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 1,429,405
a Applied to 2022, but not more than line 2a 0
b Applied to undistributed income of prior years
(Election required—see instructions)..... 		0
c Treated as distributions out of corpus (Election
required—see instructions)........ 		0
d Applied to 2023 distributable amount..... 1,160,538
e Remaining amount distributed out of corpus 268,867
5 Excess distributions carryover applied to 2023. 0 0
(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 5 876,455
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		0
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...... 		0
d Subtract line 6c from line 6b. Taxable amount
—see instructions ........... 		0
e Undistributed income for 2022. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		0
f Undistributed income for 2023. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2024 .......... 		0
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) ....... 		0
8 Excess distributions carryover from 2018 not
applied on line 5 or line 7 (see instructions) ... 		77,486
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		798,969
10 Analysis of line 9:
a Excess from 2019.... 116,771
b Excess from 2020.... 141,983
c Excess from 2021.... 56,311
d Excess from 2022.... 215,037
e Excess from 2023.... 268,867
Form 990-PF (2023)
Form 990-PF (2023)
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 2023, enter the date of the ruling ...... right arrow
 
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 IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2023 (b) 2022 (c) 2021 (d) 2020
         
b 85% (0.85) of line 2a .........          
c Qualifying distributions from Part XI,
line 4 for each year listed ..... 		         
d Amounts included in line 2c not used directly
for active conduct of exempt activities .......... 		         
e Qualifying distributions made directly
for active conduct of exempt activities.
Subtract line 2d from line 2c .... 		         
3 Complete 3a, b, or c for the
alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......          
(2) Value of assets qualifying
under section 4942(j)(3)(B)(i)		          
b “Endowment" alternative test— enter 2/3
of minimum investment return shown in
Part IX, line 6 for each year listed .. 		         
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) .... 		         
(2) Support from general public
and 5 or more exempt
organizations as provided in
section 4942(j)(3)(B)(iii).... 		         
(3) Largest amount of support
from an exempt organization		          
(4) Gross investment income          
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 right arrow
aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
SARA BAILEY
3727 SE SPAULDING AVE
MILWAUKIE,OR97267
(503) 654-1668
bThe form in which applications should be submitted and information and materials they should include:
TO APPLY FOR A 2024 GRANT OR A 2025 ARTS, CULTURE AND THE HUMANITIES GRANT PLEASE VISIT OUR WEBSITE, WWW.KINSMANFOUNDATION.ORG, AND NAVIGATE TO THE PAGE NAMED APPLICATION GUIDELINES; CONTACT OUR OFFICE BY PHONE OR MAIL; OR EMAIL GRANTS@KINSMANFOUNDATION.ORG TO HAVE A DETAILED DESCRIPTION OF OUR GRANTMAKING PROCESS AND POLICIES. WE STRONGLY PREFER INITIAL LETTERS OF INQUIRY SUBMITTED THROUGH THE GRANT APPLICATION SOFTWARE ON OUR WEBSITE, BUT THEY MAY BE SUBMITTED BY MAIL, EMAIL, OR FAX.
cAny submission deadlines:
SUBMISSION DEADLINES VARY AND ARE DETAILED ON THE WEBSITE.
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
GRANTS ARE AWARDED FOR THESE PURPOSES: HISTORIC PRESERVATION, PRIMARILY ARCHITECTURAL PRESERVATION NATIVE WILDLIFE REHABILITATION AND APPRECIATION, PARTICULARLY REHABILITATION PROGRAMS PROVIDING URGENT CARE FOR NATIVE WILDLIFE; AND APPRECIATION PROGRAMS THAT PROMOTE INDIVIDUALS' STEWARDSHIP, UNDERSTANDING AND ENJOYMENT OF NATIVE WILDLIFE ARTS, CULTURE AND THE HUMANITIES; EMPHASIZING THEATER, PHOTOGRAPHY AND LITERARY ARTS. AN IMPORTANT ELEMENT OF ALL GRANTS IS A BENEFIT TO THE PUBLIC AT LARGE, RATHER THAN TO SPECIALIZED POPULATIONS OR GROUPS. GRANTS ARE AWARDED ONLY TO TAX-EXEMPT NON-PROFIT 501(C)(3) ORGANIZATIONS AND GOVERNMENT AGENCIES. THE GEOGRAPHICAL AREA FOR OUR GRANTS IS OREGON AND SOUTHERN WASHINGTON.
Form 990-PF (2023)
Form 990-PF (2023)
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

ALBERTA ABBEY FOUNDATION

126 NE ALBERTA STREET
PORTLAND,OR97211 		N/A PUBLIC CHARITY HISTORIC PRESERVATION 15,000

ALEX ROVELLO MEMORIAL FOUNDATION

4207 SE WOODSTOCK BLVD
PORTLAND,OR97206 		N/A PUBLIC CHARITY GENERAL OPERATING SUPPORT 5,000

AMERICAN WILDLIFE FOUNDATION

PO BOX 1246
MOLALLA,OR97038 		N/A PUBLIC CHARITY WILDLIFE REHABILITATION 15,000

ANGELS IN THE OUTFIELD

PO BOX 2347
OREGON CITY,OR97045 		N/A PUBLIC CHARITY GENERAL OPERATING SUPPORT 5,000

ARTISTS REPERTORY THEATRE

1515 SW MORRISON ST
PORTLAND,OR97205 		N/A PUBLIC CHARITY ARTISTIC PERFORMANCES 17,500

ARTS COUNCIL OF PENDELTON

214 MAIN ST
PENDLETON,OR97801 		N/A PUBLIC CHARITY HISTORIC PRESERVATION 4,893

ASHLAND PARKS FOUNDATION

PO BOX 247 340 S PIONEER ST
ASHLAND,OR97520 		N/A PUBLIC CHARITY HISTORIC PRESERVATION 25,000

ASSOCIATION OF SMALL FOUNDATIONS

1720 N STREET NW
WASHINGTON,DC20036 		N/A PUBLIC CHARITY GENERAL OPERATING SUPPORT 2,000

ASTORIA ARTS AND MOVEMENT CENTER

342 10TH ST
ASTORIA,OR97103 		N/A PUBLIC CHARITY HISTORIC PRESERVATION 25,000

ARTS ALLIANCE OF YAMHILL COUNTY

PO BOX 898
MCMINNVILLE,OR97128 		N/A PUBLIC CHARITY LITERARY PUBLICATION 1,900

BADGER RUN WILDLIFE REHAB

15993 HOMESTEAD LANE
KLAMATH FALLS,OR97601 		N/A PUBLIC CHARITY WILDLIFE REHABILITATION 15,000

BAG & BAGGAGE PRODUCTIONS

350 E MAIN STREET
HILLSBORO,OR97123 		N/A PUBLIC CHARITY ARTISTIC PERFORMANCES 7,500

BENTON COUNTY HISTORICAL SOCIETY

PO BOX 35
PHILOMATH,OR97370 		N/A PUBLIC CHARITY HISTORIC PRESERVATION 15,000

BLUE MOUNTAIN WILDLIFE

71046 APPALOOSA LANE
PENDLETON,OR97801 		N/A PUBLIC CHARITY WILDLIFE REHABILITATION 12,000

BROADWAY ROSE THEATRE COMPANY

PO BOX 231004
TIGARD,OR97281 		N/A PUBLIC CHARITY ARTISTIC PERFORMANCES 20,000

CAMP FIRE COLUMBIA

1411 SW MORRISON ST 300
PORTLAND,OR97205 		N/A PUBLIC CHARITY HISTORIC PRESERVATION 35,000

CANDID

PO BOX 22799
NEW YORK,NY100872799 		N/A PUBLIC CHARITY GENERAL OPERATING SUPPORT 500

CANNON BEACH HISTORICAL SOCIETY

PO BOX 1005
CANNON BEACH,OR97110 		N/A PUBLIC CHARITY HISTORIC PRESERVATION 7,000

CASCADES RAPTOR CENTER

PO BOX 5386
EUGENE,OR97405 		N/A PUBLIC CHARITY WILDLIFE REHABILITATION 15,000

CC STERN TYPE FOUNDRY

PO BOX 2556
PORTLAND,OR97208 		N/A PUBLIC CHARITY LITERARY PUBLICATION 1,500

CENTRAL CATHOLIC HIGH SCHOOL

2401 SE STARK
PORTLAND,OR97214 		N/A PUBLIC CHARITY GENERAL OPERATING SUPPORT 5,000

CHINTIMINI WILDLIFE CENTER

311 NW LEWISBURG AVE
CORVALLIS,OR97330 		N/A PUBLIC CHARITY NATIVE WILDLIFE REHABILITATION 18,000

CITY OF MILWAUKIE OREGON

10722 SE MAIN ST
MILWAUKIE,OR97222 		N/A GOVERNMENT PUBLIC ART INSTALLATION, EXCLUSIVELY PUBLIC PURPOSES 2,500

CLACKAMAS COUNTY 4-H ASSOCIATION

200 WARNER MILNE RD
OREGON CITY,OR97045 		N/A PUBLIC CHARITY GENERAL OPERATING SUPPORT 5,000

COHO PRODUCTIONS LTD

2257 NW RALEIGH ST
PORTLAND,OR97210 		N/A PUBLIC CHARITY ARTISTIC PERFORMANCES 7,500

COLUMBIA THEATRE ASSOCIATION FOR THE PERFORMING ARTS

PO BOX 1026
LONGVIEW,WA98632 		N/A PUBLIC CHARITY HISTORIC PRESERVATION 10,000

COMMUNITY CENTER FOR THE PRFORMING

WOW HALL 291 WEST 8TH AVENUE
EUGENE,OR97401 		N/A PUBLIC CHARITY HISTORIC PRESERVATION 5,000

CONFLUENCES

1109 EAST 5TH STREET
VANCOUVER,WA98661 		N/A PUBLIC CHARITY PUBLIC ART CONSERVATION 10,000

DISJECTA CONTAMPORARY ART CENTER INC

8371 N INTERSTATE AVE
PORTLAND,OR97217 		N/A PUBLIC CHARITY ARTISTIC PERFORMANCES 5,000

DOWN TO EARTH NONPROFIT

709 11TH STREET
OREGON CITY,OR97045 		N/A PUBLIC CHARITY GENERAL OPERATING SUPPORT 2,500

ECOLOGY IN CLASSROOMS AND OUTDOORS

PO BOX 90293
PORTLAND,OR97290 		N/A PUBLIC CHARITY GENERAL OPERATING SUPPORT 2,000

EGYPTIN THEATRE PRESERVATION ASSOCIATION

229 NORTH BROADWAY
COOS BAY,OR97420 		N/A PUBLIC CHARITY GENERAL OPERATING SUPPORT 4,000

FISHTRAP INC

PO BOX 38
ENTERPRISE,OR97828 		N/A PUBLIC CHARITY ARTISTIC MEETINGS 10,000

FRIENDS OF THE HISTORIC UNION COMMUNITY HALL

PO BOX 275
UNION,OR97883 		N/A PUBLIC CHARITY HISTORIC PRESERVATION 10,500

FRIENDS OF NCRD

PO BOX 511
NEHALEM,OR97131 		N/A PUBLIC CHARITY GENERAL OPERATING SUPPORT 15,000

FRIENDS OF NOTRE DAME DE PARIS INC

PO BOX 505
ETNA,NH037500505 		N/A PUBLIC CHARITY GENERAL OPERATING SUPPORT 4,500

FRIENDS OF SANTIAM PASS SKI LODGE

PO BOX 1135
SISTERS,OR97759 		N/A PUBLIC CHARITY HISTORIC PRESERVATION 20,000

FRIENDS OF TIMBERLINE

5331 SW MACADAM AVENUE SUITE 258
PMB 219
PORTLAND,OR97239 		N/A PUBLIC CHARITY HISTORIC COLLECTION 5,000

GEERCREST FARM & HISTORICAL SOCIETY INC

12390 SUNNYVIEW RD NE
SALEM,OR97317 		N/A PUBLIC CHARITY GENERAL OPERATING SUPPORT 5,000

GREATER PRAIRIE CITY COMMUNITY ASSOCIATION

PO BOX 758
PRAIRIE CITY,OR97869 		N/A PUBLIC CHARITY HISTORIC PRESERVATION 5,000

HAND2MOUTH

3121 SOUTH MOODY SUITE 105 BOX 11
PORTLAND,OR97239 		N/A PUBLIC CHARITY ARTISTIC PERFORMANCES 12,500

HARMONY MONTESSORI

17630 SE MAIN ST
PORTLAND,OR972335044 		N/A PUBLIC CHARITY GENERAL OPERATING SUPPORT 2,500

HAWKWATCH INTERNATIONAL INC

2240 S 900 E
SALT LAKE CITY,UT84106 		N/A PUBLIC CHARITY WILDLIFE APPRECIATION 5,000

IMAGO THE THEATRE MASK ENSEMBLE

PO BOX 15182
PORTLAND,OR972935182 		N/A PUBLIC CHARITY ARTISTIC PERFORMANCES 20,000

JACKNIFE-ZION-HORSEHEAVEN HISTORICAL SOCIETY

PO BOX 1040
ESTACADA,OR97023 		N/A PUBLIC CHARITY HISTORIC PRESERVATION 30,000

JOSEPHY CENTER FOR ARTS AND CULTURE

PO BOX 949
JOSEPH,OR97846 		N/A PUBLIC CHARITY ARTISTIC WORKS EXHIBITION 5,000

KLAMATH BIRD OBSERVATORY

PO BOX 758
ASHLAND,OR97520 		N/A PUBLIC CHARITY WILDLIFE APPRECIATION 5,000

LAKEWOOD THEATRE COMPANY

368 S STATE ST
LAKE OSWEGO,OR97034 		N/A PUBLIC CHARITY ARTISTIC PERFORMANCES 5,000

LITERARY ARTS INC

925 SW WASHINGTON ST
PORTLAND,OR97205 		N/A PUBLIC CHARITY ARTISTIC SALARIES 43,500

LIVING NEW DEAL PROJECT

PO BOX 2148
BERKELEY,CA94702 		N/A PUBLIC CHARITY HISTORIC PRESERVATION 5,000

MARK PRAIRIE HISTORICAL SOCIETY

7528 S MARK RD
CANBY,OR97013 		N/A PUBLIC CHARITY HISTORIC PRESERVATION 25,000

MIRACLE THEATRE GROUP

425 SE 6TH AVE
PORTLAND,OR97214 		N/A PUBLIC CHARITY ARTISTIC PERFORMANCES 20,000

MOUNT HOOD TOWNE HALL ASSOCIATION INC

PO BOX 247
MT HOOD,OR97041 		N/A PUBLIC CHARITY HISTORIC PRESERVATION 20,000

MOUNTAIN TOP WILDLIFE

PO BOX 1975
WHITE SALMON,OR98672 		N/A PUBLIC CHARITY WILDLIFE REHABILITATION 10,000

NATIVE BIRD CARE OF SISTERS OREGON

PO BOX 3500 PMB 409
SISTERS,OR97759 		N/A PUBLIC CHARITY WILDLIFE REHABILITATION 1,500

NESKOWIN COAST FOUNDATION

56605 SITKA DR
OTIS,OR97368 		N/A PUBLIC CHARITY ARTISTIC SALARIES 3,000

NONPROFIT ASSOCIATION OF OREGON

4800 S MACADAM AVE STE 325
PORTLAND,OR97239 		N/A PUBLIC CHARITY ORGANIZATIONAL SUPPORT 15,000

NONPROFIT ASSOCIATION OF OREGON

4800 S MACADAM AVE STE 325
PORTLAND,OR97239 		N/A PUBLIC CHARITY GENERAL OPERATING SUPPORT 1,500

NORDIC NORTHWEST

8800 SW OLESON ROAD
PORTLAND,OR97223 		N/A PUBLIC CHARITY HISTORIC PRESERVATION 12,500

OLD CHURCH SOCIETY INC

1422 SW 11TH AVE
PORTLAND,OR97201 		N/A PUBLIC CHARITY HISTORIC PRESERVATION 20,000

ONTARIO OREGON BASQUE CLUB INC

PO BOX1233
PORTLAND,OR97914 		N/A PUBLIC CHARITY HISTORIC PRESERVATION 10,971

OPERATION TINY HOME

620 STEARNS LANE
PORTLAND,OR97462 		N/A PUBLIC CHARITY GENERAL OPERATING SUPPORT 8,000

OREGON ARTS WATCH

3519 NE 15TH AVE 259
PORTLAND,OR97212 		N/A PUBLIC CHARITY ORGANIZATIONAL SUPPORT 5,000

OREGON CENTER FOR THE PHOTOGRAPHIC ARTS INC

122 NW 8TH AVE
PORTLAND,OR97209 		N/A PUBLIC CHARITY PHOTOGRAPHIC EXHIBITION 13,000

OREGON COAST AQUARIUM INC

2820 SE FERRY SLIP ROAD
NEWPORT,OR97365 		N/A PUBLIC CHARITY WILDLIFE REHABILITATION 12,000

OREGON COAST SCENIC RAILROAD

PO BOX 669
TILLAMOOK,OR97141 		N/A PUBLIC CHARITY HISTORIC PRESERVATION 5,000

OREGON CONTEMPORARY THEATRE

174 WEST BROADWAY
EUGENE,OR97401 		N/A PUBLIC CHARITY ARTISTIC PERFORMANCES 10,000

OREGON COUNCIL FOR THE HUMANITIES

610 SW ALDER SUITE 1111
PORTLAND,OR97205 		N/A PUBLIC CHARITY ARTISTIC MEETINGS 18,000

OREGON HEALTH & SCIENCE UNIVERSITY FOUNDATION

2020 SW 4TH AVE SUITE 900
PORTLAND,OR97201 		N/A PUBLIC CHARITY HEALTH CARE TRAINING PROGRAM 80,000

OREGON INSTITUTE OF SCIENCE AND MEDICINE

PO BOX 1279
CAVE JUNCTION,OR97523 		N/A PUBLIC CHARITY SCIENTIFIC RESEARCH 24,000

OREGON PUBLIC BROADCASTING

7140 SW MACADAM
PORTLAND,OR97219 		N/A PUBLIC CHARITY ARTISTIC MEDIA PROGRAMMING 20,000

OREGON SHAKESPEARE FESTIVAL ASSOCIATION

PO BOX 158
ASHLAND,OR97520 		N/A PUBLIC CHARITY ARTISTIC PERFORMANCES 20,000

ORIGINAL PRACTICE SHAKESPEAR FESTIVAL

3945 SE MADISON
PORTLAND,OR97214 		N/A PUBLIC CHARITY GENERAL OPERATING SUPPORT 5,000

PACIFIC RAILROAD PRESERVATION ASSOCIATION INC

PO BOX 2851
PORTLAND,OR97208 		N/A PUBLIC CHARITY OTHER HISTORIC PRESERVATION 5,000

PASSINART A THEATRE COMPANY

PO BOX 6407
PORTLAND,OR97228 		N/A PUBLIC CHARITY ARTISTIC PERFORMANCES 5,000

POETRY NORTHWEST

2000 TOWER STREET
EVERETT,WA98201 		N/A PUBLIC CHARITY LITERARY PUBLICATION 5,000

POLK COUNTY HISTORICAL SOCIETY

PO BOX 67
MONMOUTH,OR97371 		N/A PUBLIC CHARITY HISTORIC PRESERVATION 5,000

PORTLAND ACTORS CONSERVATORY

128 NW 11TH AVENUE
PORTLAND,OR97209 		N/A PUBLIC CHARITY ARTISTIC PERFORMANCES 7,500

PORTLAND AUDUBON SOCIETY

5151 NW CORNELL RD
PORTLAND,OR97210 		N/A PUBLIC CHARITY WILDLIFE REHABILITATION 20,000

PORTLAND CENTER STAGE

128 NW ELEVENTH AVE
PORTLAND,OR97209 		N/A PUBLIC CHARITY ARTISTIC PERFORMANCES 20,000

PORTLAND EXPERIMENTAL THEATRE ENSEMBLE

4241 NE 70TH AVENUE
PORTLAND,OR97218 		N/A PUBLIC CHARITY ARTISTIC PERFORMANCES 5,000

PORTLAND INSTITUTE FOR CONTEMPORARY ART

15 NE HANCOCK STREET
PORTLAND,OR97212 		N/A PUBLIC CHARITY ARTISTIC PERFORMANCES 15,000

PORTLAND PLAYHOUSE

602 NE PRESCOTT ST
PORTLAND,OR97211 		N/A PUBLIC CHARITY ARTISTIC PERFORMANCES 7,500

PORTLAND PARKS FOUNDATION

833 SW 11TH AVE STE 808
PORTLAND,OR97205 		N/A PUBLIC CHARITY HISTORIC PRESERVATION 10,000

PORTLAND REVELS

128 NW 11TH AVENUE
PORTLAND,OR97209 		N/A PUBLIC CHARITY ARTISTIC PERFORMANCES 12,000

PROFILE THEATRE PROJECT

PO BOX 14845
PORTLAND,OR97293 		N/A PUBLIC CHARITY ARTISTIC PERFORMANCES 13,500

RESTORE OREGON INC

1327 SE TACOMA STREET 114
PORTLAND,OR97202 		N/A PUBLIC CHARITY HISTORIC PRESERVATION 40,000

RISK-REWARD

PO BOX 14128
PORTLAND,OR97293 		N/A PUBLIC CHARITY ARTISTIC PERFORMANCES 5,000

ROWENA WILDLIFE CLINIC

6900 HWY 30
THE DALLES,OR97058 		N/A PUBLIC CHARITY WILDLIFE REHABILITATION 14,500

SEASIDE MUSEUM & HISTORICAL SOCIETY

570 NECANICUM DR
SEASIDE,OR97138 		N/A PUBLIC CHARITY HISTORIC PRESERVATION 5,000

SOUTHERN OREGON FRIENDS OF HOSPICE

217 S MODOC AVENUE
MEDFORD,OR97504 		N/A PUBLIC CHARITY HISTORIC PRESERVATION 4,900

SOWELU THEATER

5706 NE SIMPSON ST
PORTLAND,OR97218 		N/A PUBLIC CHARITY ARTISTIC PERFORMANCES 5,000

STAGES OF LIFE

3344 SE HAROLD CT
PORTLAND,OR97202 		N/A PUBLIC CHARITY ARTISTIC PERFORMANCES 5,000

STUMPTOWN STAGES

PO BOX 82
LAKE OSWEGO,OR97034 		N/A PUBLIC CHARITY ARTISTIC PERFORMANCES 12,000

THINK WILD

62410 ERICKSON ROAD
BEND,OR97701 		N/A PUBLIC CHARITY WILDLIFE REHABILITATION 5,000

THIRD RAIL REPERTORY THEATRE

PO BOX 96063
PORTLAND,OR97296 		N/A PUBLIC CHARITY ARTISTIC PERFORMANCES 15,000

TILLICUM FOUNDATION

PO BOX 269
PORTLAND,OR97103 		N/A PUBLIC CHARITY HISTORIC PRESERVATION 15,000

TRIANGLE PRODUCTIONS

1785 NE SANDY BLVD MB 2
PORTLAND,OR97232 		N/A PUBLIC CHARITY ARTISTIC PERFORMANCES 10,000

UNIVERSITY OF PORTLAND

5000 N WILLAMETTE BLVD
PORTLAND,OR97203 		N/A PUBLIC CHARITY GENERAL OPERATING SUPPORT 5,000

WALLOWA HISTORY CENTER INC

PO BOX 481
WALLOWA,OR97885 		N/A PUBLIC CHARITY HISTORIC PRESERVATION 20,000

WILDLIFE CENTER OF THE NORTH COAST

89686 HIGHWAY 202
ASTORIA,OR97103 		N/A PUBLIC CHARITY WILDLIFE REHABILITATION 17,000

WILLAMETTE FALLS HERTIAGE FOUNDATION INC

PO BOX 635
WEST LINN,OR97068 		N/A PUBLIC CHARITY HISTORIC PRESERVATION 15,000

WILLAMETTE HERITAGE CENTER

1313 MILL STREET SE SUITE 200
SALEM,OR97301 		N/A PUBLIC CHARITY HISTORIC PRESERVATION 5,000

YAMHILL COUNTY CASA PROGRAM

638 NE 5TH ST
MCMINNVILLE,OR97128 		N/A PUBLIC CHARITY GENERAL OPERATING SUPPORT 3,100
Total .................................right arrow 3a 1,221,264
bApproved for future payment
Total ................................. right arrow 3b 0
Form 990-PF (2023)
Form 990-PF (2023)
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 ........... 		    14 137,781  
4 Dividends and interest from securities ....     14 484,912  
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 .....     14 1  
8 Gain or (loss) from sales of assets other than
inventory ............ 		    18 -260,106  
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) .. 0 362,588 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
362,588
(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.)
Form 990-PF (2023)
Form 990-PF (2023)
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.
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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 Check if self-
employed right arrow		 PTIN
Firm's name SmallBullet
 Firm's EIN SmallBullet
Firm's address SmallBullet


 Phone no.
Form 990-PF (2023)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description

TY 2023 AccountingFeesSchedule
Name:
THE KINSMAN FOUNDATION
EIN:
93-0861885
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING FEES 19,853 14,453   5,400

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TY 2023 DepreciationSchedule
Name:
THE KINSMAN FOUNDATION
EIN:
93-0861885
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
TREEHOUSE (REMAINDER) 2001-12-20 60,513 46,294 SL 27.500000000000 2,200 2,200    
STRUCTURAL IMP T/H (REM) 2001-12-20 11,560 8,838 SL 27.500000000000 420 420    
NEW ROOF TREEHOUSE (REM) 2001-12-20 1,429 1,094 SL 27.500000000000 52 52    
SPRINKLER IMP T/H (REM) 2002-02-10 1,493 1,128 SL 27.500000000000 54 54    
STRUCTURAL IMP T/H (REM) 2002-03-05 13,086 9,897 SL 27.500000000000 476 476    
LIGHTING T/H (REM) 2002-08-13 535 387 SL 27.500000000000 19 19    
TREEHOUSE (LIFE) 2001-12-20 94,784 72,521 SL 27.500000000000 3,447 3,447    
STRUCTURAL IMP T/H (LIFE) 2001-12-20 13,379 10,237 SL 27.500000000000 487 487    
NEW ROOF TREEHOUSE (LIFE) 2001-12-20 2,239 1,704 SL 27.500000000000 81 81    
IMPROVEMENTS T/H (LIFE) 2002-06-10 19,984 14,934 SL 27.500000000000 727 727    
LAND TREEHOUSE (REM) 2001-12-20 21,140   L   0 0    
LAND TREEHOUSE (LIFE) 2001-12-20 33,112   L   0 0    
STOVE 2017-11-27 578 578 SL 5.000000000000 0 0    
HOUSE & COTTAGE (REM) 2001-11-20 175,169   NC 0 % 0 0    
HOUSE WELL PUMP (REM) 2001-11-20 1,933   NC 0 % 0 0    
HOUSE ALARM (REM) 2002-01-07 1,600   NC 0 % 0 0    
HOUSE DECKS (REM) 2002-03-05 2,218   NC 0 % 0 0    
HOUSE SPRINKLER (REM) 2002-04-08 6,618   NC 0 % 0 0    
HOUSE MOONGATE (REM) 2002-04-15 1,052   NC 0 % 0 0    
HOUSE ARCH GATE (REM) 2002-05-28 645   NC 0 % 0 0    
HOUSE LIGHTING (REM) 2002-08-13 2,058   NC 0 % 0 0    
COTTAGE WATERLINE (REM) 2002-12-03 1,364   NC 0 % 0 0    
COTTAGE (LIFE) 2001-12-20 24,943   NC 0 % 0 0    
MCNARY HOUSE (LIFE) 2001-12-20 249,431   NC 0 % 0 0    
IMPROVEMENTS MCNARY (LIFE) 2002-06-10 19,852   NC 0 % 0 0    
ELECTRIC PANEL UPGRADES 2005-10-07 10,793   NC 0 % 0 0    
NEW ROOF MCNARY 2007-05-02 41,630   NC 0 % 0 0    
GATE MOTOR 2007-08-31 3,036   NC 0 % 0 0    
POND 2008-08-08 6,135   NC 0 % 0 0    
LAND-HOUSE (REMAINDER) 2001-11-20 61,667   NC 0 % 0 0    
LAND-HOUSE (LIFE) 2001-12-20 96,592   NC 0 % 0 0    
MCNARY PERSONAL PROPERTY 2016-12-31 191,514   NC 0 % 0 0    
OFFICE EQUIPMENT 2001-04-21 1,815 1,815 SL 7.000000000000 0 0    
PRESSURE WASHER 2012-04-13 730 730 SL 7.000000000000 0 0    
PHONE SYSTEM 2015-02-12 3,443 3,443 SL 7.000000000000 0 0    
KEITH'S COMPUTER 2018-02-22 715 644 SL 5.000000000000 24 0    
BUILDING SPAULDING 2001-04-21 71,230 39,642 SL 39.000000000000 1,826 0    
ARCHITECTS - SPAULDING 2004-04-23 3,051 1,453 SL 39.000000000000 78 0    
PAVING - SPAULDING 2004-11-05 1,430 1,430 SL 15.000000000000 0 0    
LAND - SPAULDING 2001-04-21 51,310   L   0 0    
FENCING - SPAULDING 2016-03-21 2,111 952 SL 15.000000000000 141 0    
NEW FURNACE T/H 2021-12-10 4,244 167 SL 27.500000000000 154 154    
3 COMPUTERS 2021-02-24 3,631 1,331 SL 5.000000000000 726 0    
DELL LAPTOP 2022-03-31 710 107 SL 5.000000000000 142 0    
DELL COMPUTER 2022-06-21 1,411 141 SL 5.000000000000 282 0    
COTTAGE ROOF 2022-11-14 22,349   NC 0 % 0 0    

TY 2023 InvestmentsCorpBondsSchedule
Name:
THE KINSMAN FOUNDATION
EIN:
93-0861885
Name of Bond End of Year Book Value End of Year Fair Market Value
PUBLICLY TRADED CORPORATE BONDS 1,690,268 1,723,916

TY 2023 InvestmentsCorpStockSchedule
Name:
THE KINSMAN FOUNDATION
EIN:
93-0861885
Name of Stock End of Year Book Value End of Year Fair Market Value
PUBLICLY TRADED CORPORATE STOCK 12,626,913 15,558,728

TY 2023 InvestmentsGovtObligationsSch
Name:
THE KINSMAN FOUNDATION
EIN:
93-0861885
US Government Securities - End of Year Book Value:

1,335,574
US Government Securities - End of Year Fair Market Value:

1,320,731
State & Local Government Securities - End of Year Book Value:


0
State & Local Government Securities - End of Year Fair Market Value:


0


TY 2023 InvestmentsLandSchedule2
Name:
THE KINSMAN FOUNDATION
EIN:
93-0861885
Category/ Item Cost/Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
TREEHOUSE (REMAINDER) 60,513 48,494 12,019  
STRUCTURAL IMP T/H (REM) 11,560 9,258 2,302  
NEW ROOF TREEHOUSE (REM) 1,429 1,146 283  
SPRINKLER IMP T/H (REM) 1,493 1,182 311  
STRUCTURAL IMP T/H (REM) 13,086 10,373 2,713  
LIGHTING T/H (REM) 535 406 129  
TREEHOUSE (LIFE) 94,784 75,968 18,816  
STRUCTURAL IMP T/H (LIFE) 13,379 10,724 2,655  
NEW ROOF TREEHOUSE (LIFE) 2,239 1,785 454  
IMPROVEMENTS T/H (LIFE) 19,984 15,661 4,323  
LAND TREEHOUSE (REM) 21,140 0 21,140  
LAND TREEHOUSE (LIFE) 33,112 0 33,112  
STOVE 578 578 0  
HOUSE & COTTAGE (REM) 175,169 0 175,169  
HOUSE WELL PUMP (REM) 1,933 0 1,933  
HOUSE ALARM (REM) 1,600 0 1,600  
HOUSE DECKS (REM) 2,218 0 2,218  
HOUSE SPRINKLER (REM) 6,618 0 6,618  
HOUSE MOONGATE (REM) 1,052 0 1,052  
HOUSE ARCH GATE (REM) 645 0 645  
HOUSE LIGHTING (REM) 2,058 0 2,058  
COTTAGE WATERLINE (REM) 1,364 0 1,364  
COTTAGE (LIFE) 24,943 0 24,943  
MCNARY HOUSE (LIFE) 249,431 0 249,431  
IMPROVEMENTS MCNARY (LIFE) 19,852 0 19,852  
ELECTRIC PANEL UPGRADES 10,793 0 10,793  
NEW ROOF MCNARY 41,630 0 41,630  
GATE MOTOR 3,036 0 3,036  
POND 6,135 0 6,135  
LAND-HOUSE (REMAINDER) 61,667 0 61,667  
LAND-HOUSE (LIFE) 96,592 0 96,592  
NEW FURNACE T/H 4,244 321 3,923  

TY 2023 LandEtcSchedule2
Name:
THE KINSMAN FOUNDATION
EIN:
93-0861885
Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
MCNARY PERSONAL PROPERTY 191,514 0 191,514  
OFFICE EQUIPMENT 1,815 1,815 0  
PRESSURE WASHER 730 730 0  
PHONE SYSTEM 3,443 3,443 0  
KEITH'S COMPUTER 715 668 47  
BUILDING SPAULDING 71,230 41,468 29,762  
ARCHITECTS - SPAULDING 3,051 1,531 1,520  
PAVING - SPAULDING 1,430 1,430 0  
LAND - SPAULDING 51,310 0 51,310  
FENCING - SPAULDING 2,111 1,093 1,018  
3 COMPUTERS 3,631 2,057 1,574  
DELL LAPTOP 710 249 461  
DELL COMPUTER 1,411 423 988  
COTTAGE ROOF 22,349 0 22,349  


TY 2023 LegalFeesSchedule
Name:
THE KINSMAN FOUNDATION
EIN:
93-0861885
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
LEGAL FEES 427 427   0


TY 2023 OtherExpensesSchedule
Name:
THE KINSMAN FOUNDATION
EIN:
93-0861885
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
OFFICE EXPENSES 11,815 5,909   5,906
BANK FEES 1,740 1,740   0
DUES AND MEMBERSHIPS 815 417   398
GRANT MANAGEMENT 8,030 0   8,030


TY 2023 OtherIncomeSchedule2
Name:
THE KINSMAN FOUNDATION
EIN:
93-0861885
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
OTHER INVESTMENT INCOME 1 1 1


TY 2023 OtherLiabilitiesSchedule
Name:
THE KINSMAN FOUNDATION
EIN:
93-0861885
Description Beginning of Year - Book Value End of Year - Book Value
CREDIT CARD BALANCE 10 2,438


TY 2023 OtherProfessionalFeesSchedule
Name:
THE KINSMAN FOUNDATION
EIN:
93-0861885
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INVESTMENT MANAGEMENT 135,571 135,571   0


TY 2023 TaxesSchedule
Name:
THE KINSMAN FOUNDATION
EIN:
93-0861885
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
MCNARY PROPERTY TAX EXPENSE 26,199 26,199   0
FOREIGN TAX WITHHELD 7,617 7,617   0
TAXES FEDERAL 52,104 0   0
TAXES STATE 2,400 0   2,400