TY 2024 Form 990PF

- TIN:

Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation

or Section 4947(a)(1) Trust Treated as Private Foundation

Do not enter social security numbers on this form as it may be made public.
right arrow

Go to www.irs.gov/Form990PF for instructions and the latest information.

OMB No. 1545-0047

2024

Open to Public Inspection

For calendar year 2024, or tax year beginning 01-01-2024 , and ending 12-31-2024

Name of foundation
HEIN LEGACY FOUNDATION

Number and street (or P.O. box number if mail is not delivered to street address)3493 AIRPORT ROAD
Room/suite

City or town, state or province, country, and ZIP or foreign postal code
CLE ELUM, WA98922

A Employer identification number

81-4655987

B Telephone number (see instructions)

(509) 674-4414

C If exemption application is pending, check here right arrow

G Check all that apply: Initial returnInitial return of a former public charity
Final returnAmended return
Address change Name change

D 1. Foreign organizations, check here............. right arrow

2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow

E If private foundation status was terminated
under section 507(b)(1)(A), check here ....... right arrow

H Check type of organization: Section 501(c)(3) exempt private foundation
Section 4947(a)(1) nonexempt charitable trust Other taxable private foundation

F If the foundation is in a 60-month termination
under section 507(b)(1)(B), check here ....... right arrow

I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16) right arrow

$4,911,046J Accounting method: Cash Accrual
Other (specify)
(Part I, column (d) must be on cash basis.)

	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	(d) Disbursements for charitable purposes (cash basis only)


1	Contributions, gifts, grants, etc., received (attach schedule)	3
2	Check .............
3	Interest on savings and temporary cash investments
4	Dividends and interest from securities...	65,414		65,414
5a	Gross rents............
b	Net rental income or (loss)
6a	Net gain or (loss) from sale of assets not on line 10		285,417
b	Gross sales price for all assets on line 6a 1,487,404
7	Capital gain net income (from Part IV, line 2)...			285,417
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).......	List of Attached Documents: // Content	1,085	0
12	Total. Add lines 1 through 11........	351,919		350,831
13	Compensation of officers, directors, trustees, etc.	40,795		4,080	36,716
14	Other employee salaries and wages......
15	Pension plans, employee benefits.......
16a	Legal fees (attach schedule).........
b	Accounting fees (attach schedule).......	List of Attached Documents: // Content	12,410	6,205	6,205
c	Other professional fees (attach schedule)....	List of Attached Documents: // Content	14,144	14,144	0
17	Interest...............
18	Taxes (attach schedule) (see instructions)...	List of Attached Documents: // Content	8,048	1,021	3,132
19	Depreciation (attach schedule) and depletion...
20	Occupancy..............
21	Travel, conferences, and meetings.......
22	Printing and publications..........
23	Other expenses (attach schedule).......	List of Attached Documents: // Content	377	0	377
24	Total operating and administrative expenses.
	Add lines 13 through 23..........	75,774		25,450	46,430
25	Contributions, gifts, grants paid.......	150,877			150,877
26	Total expenses and disbursements. Add lines 24 and 25	226,651		25,450	197,307
27	Subtract line 26 from line 12:
a	Excess of revenue over expenses and disbursements	125,268
b	Net investment income (if negative, enter -0-)			325,381
c	Adjusted net income (if negative, enter -0-)...

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 11289X Form 990-PF (2024)

Form 990-PF (2024)

Page 2

Part II		Balance Sheets	Beginning of year	End of year
Part II		Balance Sheets	(a) Book Value	(b) Book Value	(c) Fair Market Value
	1	Cash—non-interest-bearing.............	32,640	27,548	27,548
	2	Savings and temporary cash investments.........	35,473	65,069	65,069
	3	Accounts receivable
		Less: allowance for doubtful accounts
	4	Pledges receivable
		Less: allowance for doubtful accounts
	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)
		Less: allowance for doubtful accounts
	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).......	2,537,108	List of Attached Documents: // Content 2,607,025	4,818,429
	c	Investments—corporate bonds (attach schedule).......
	11	Investments—land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	12	Investments—mortgage loans.............
	13	Investments—other (attach schedule)..........
	14	Land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	15	Other assets (describe )
	16	Total assets (to be completed by all filers—see the
		instructions. Also, see page 1, item I)	2,605,221	2,699,642	4,911,046
	17	Accounts payable and accrued expenses..........	2,234	885
	18	Grants payable.................	133,474	93,770
	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 )
	23	Total liabilities (add lines 17 through 22).........	135,708	94,655
		Foundations that follow FASB ASC 958, check here
		and complete lines 24, 25, 29 and 30.
	24	Net assets without donor restrictions...........	2,469,513	2,604,987
	25	Net assets with donor restrictions............
		Foundations that do not follow FASB ASC 958, check here
		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).....	2,469,513	2,604,987
	30	Total liabilities and net assets/fund balances (see instructions).	2,605,221	2,699,642

Part III

Analysis of Changes in Net Assets or Fund Balances

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) ...............

2,469,513

Enter amount from Part I, line 27a .....................

125,268

Other increases not included in line 2 (itemize) right arrow

List of Attached Documents:

// Content

10,206

Add lines 1, 2, and 3 ..........................

2,604,987

Decreases not included in line 2 (itemize) right arrow

Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .

2,604,987

Form 990-PF (2024)

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
1 a	ST PUBLICLY TRADED SECURITIES
b	LT PUBLICLY TRADED SECURITIES
c	CAPITAL GAINS DIVIDENDS	P
d
e

(e) Gross sales price		(g) Cost or other basis plus expense of sale	(h) Gain or (loss) (e) plus (f) minus (g)
a	336,618	430,332	-93,714
b	1,150,603	771,655	378,948
c	183		183
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			-93,714
b			378,948
c			183
d
e

2	Capital gain net income or (net capital loss)	If gain, also enter in Part I, line 7 If (loss), enter -0- in Part I, line 7	2	285,417
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 ...................		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 and enter “N/A" on line 1.
	Date of ruling or determination letter: (attach copy of letter if necessary–see instructions)	1	4,523
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	4,523
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	4,523
6	Credits/Payments:

a	2024 estimated tax payments and 2023 overpayment credited to 2024	6a	2,000
b	Exempt foreign organizations—tax withheld at source......	6b	0
c	Tax paid with application for extension of time to file (Form 8868)...	6c	2,600
d	Backup withholding erroneously withheld ..........	6d	0

7	Total credits and payments. Add lines 6a through 6d..............		7	4,600
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.......		9
10	Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...		10	77
11	Enter the amount of line 10 to be: Credited to 2025 estimated tax77	Refunded	11	0

Form 990-PF (2024)

Page 4

Part VI-A

Statements Regarding Activities

During the tax year, did the foundation attempt to influence any national, state, or local legislation or did

Yes

it participate or intervene in any political campaign? ....................

Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions

for the definition.................................

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.

Did the foundation file Form 1120-POL for this year?.....................

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

Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed

on foundation managers. right arrow

$ 0

Has the foundation engaged in any activities that have not previously been reported to the IRS?.......

If "Yes," attach a detailed description of the activities.

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....

Did the foundation have unrelated business gross income of $1,000 or more during the year?.........

If "Yes," has it filed a tax return on Form 990-T for this year?...................

Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........

If "Yes," attach the statement required by General Instruction T.

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? ................

Yes

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..................................

Yes

Enter the states to which the foundation reports or with which it is registered (see instructions)

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 .

Yes

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 2024 or the taxable year beginning in 2024? See the instructions for Part XIII.

If "Yes," complete Part XIII .............................

Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names

and addresses. ...............................

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 .............

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.................

Did the foundation comply with the public inspection requirements for its annual returns and exemption application?

Yes

Website address right arrow

HTTPS://HEINLEGACYFOUNDATION.ORG/

The books are in care of right arrow

CLAIRE NICHOLLS Telephone no. right arrow

(509) 674-4414

Located at right arrow

3493 AIRPORT ROADCLE ELUMWA ZIP+4 right arrow

98922

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

16 At any time during calendar year 2024, 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 (2024)

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

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)

(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)

a disqualified person? ..............................

1a(2)

(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........

1a(3)

(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)

(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)

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 ..........

Organizations relying on a current notice regarding disaster assistance check here ........ right arrow

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 2024? .............

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)):

At the end of tax year 2024, did the foundation have any undistributed income (Part XII, lines 6d

and 6e) for tax year(s) beginning before 2024?....................

If "Yes," list the years right arrow

20, 20, 20, 20

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.) ..............

If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.

20, 20, 20, 20

Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at

any time during the year? ..............................

If "Yes," did it have excess business holdings in 2024 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 2024.) .....................

Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?

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 2024? ..

Form 990-PF (2024)

Page 6

Part VI-B

Statements Regarding Activities for Which Form 4720 May Be Required (continued)

During the year did the foundation pay or incur any amount to:

Yes

(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........

5a(1)

(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)

(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)

Yes

(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)

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 ........

Yes

Organizations relying on a current notice regarding disaster assistance check ......... right arrow

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? .................

Yes

If "Yes," attach the statement required by Regulations section 53.4945–5(d). Click to see attachment

List of Attached Documents:

// Content

Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on

a personal benefit contract? .............................

Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....

If "Yes" to 6b, file Form 8870.

At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?

If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....

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? .........................

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-)
MELISSA BECKER	TREASURER 8.00	15,795
3493 AIRPORT ROAD CLE ELUM,WA98922	TREASURER 8.00	15,795
CLAIRE NICHOLLS	PRESIDENT/SECRETARY 8.00	25,000
3493 AIRPORT ROAD CLE ELUM,WA98922	PRESIDENT/SECRETARY 8.00	25,000
JERRY HEIN	DIRECTOR 0.40	0
3493 AIRPORT ROAD CLE ELUM,WA98922	DIRECTOR 0.40	0
PATRICIA HEIN	DIRECTOR 0.40	0
3493 AIRPORT ROAD CLE ELUM,WA98922	DIRECTOR 0.40	0
ANNEMARIE HILL	DIRECTOR 0.20	0
3493 AIRPORT ROAD CLE ELUM,WA98922	DIRECTOR 0.20	0
JOHN HEIN	DIRECTOR 0.40	0
3493 AIRPORT ROAD CLE ELUM,WA98922	DIRECTOR 0.40	0

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...................				0

Form 990-PF (2024)

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............. right arrow

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 arrow

Form 990-PF (2024)

Page 8

Part IX

Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)

Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,

purposes:

Average monthly fair market value of securities...................

4,481,681

Average of monthly cash balances.......................

77,106

Fair market value of all other assets (see instructions)................

Total (add lines 1a, b, and c).........................

4,558,787

Reduction claimed for blockage or other factors reported on lines 1a and

1c (attach detailed explanation) .............

Acquisition indebtedness applicable to line 1 assets..................

Subtract line 2 from line 1d.........................

4,558,787

Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see

instructions) .............................

68,382

Net value of noncharitable-use assets. Subtract line 4 from line 3. ............

4,490,405

Minimum investment return. Enter 5% (0.05) of line 5................

224,520

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.)

Minimum investment return from Part IX, line 6..................

224,520

Tax on investment income for 2024 from Part V, line 5 .......

4,523

Income tax for 2024. (This does not include the tax from Part V.) ...

Add lines 2a and 2b............................

4,523

Distributable amount before adjustments. Subtract line 2c from line 1............

219,997

Recoveries of amounts treated as qualifying distributions................

1,085

Add lines 3 and 4............................

221,082

Deduction from distributable amount (see instructions).................

Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...

221,082

Part XI

Qualifying Distributions (see instructions)

Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:

Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........

197,307

Program-related investments—total from Part VIII-B..................

Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,

purposes...............................

Amounts set aside for specific charitable projects that satisfy the:

Suitability test (prior IRS approval required)....................

Cash distribution test (attach the required schedule) .................

Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......

197,307

Form 990-PF (2024)

Page 9

Part XII

Undistributed Income (see instructions)

		(a) Corpus	(b) Years prior to 2023	(c) 2023	(d) 2024
1 Distributable amount for 2024 from Part X, line 7					221,082
2 Undistributed income, if any, as of the end of 2024:
a Enter amount for 2023 only.......				0
b Total for prior years:20 , 20, 20			0
3 Excess distributions carryover, if any, to 2024:
a From 2019......
b From 2020......	17,993
c From 2021......	15,545
d From 2022......
e From 2023......
f Total of lines 3a through e ........		33,538
4Qualifying distributions for 2024 from Part
XI, line 4: $ 197,307
a Applied to 2023, 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 2024 distributable amount.....					197,307
e Remaining amount distributed out of corpus		0
5 Excess distributions carryover applied to 2024.		23,775			23,775
(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		9,763
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 2023. Subtract line 4a from line 2a. Taxable amount—see instructions .............				0
f Undistributed income for 2024. Subtract lines 4d and 5 from line 1. This amount must be distributed in 2025 ..........					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 2019 not applied on line 5 or line 7 (see instructions) ...		0
9 Excess distributions carryover to 2025. Subtract lines 7 and 8 from line 6a ......		9,763
10 Analysis of line 9:
a Excess from 2020....
b Excess from 2021....	9,763
c Excess from 2022....
d Excess from 2023....
e Excess from 2024....

Form 990-PF (2024)

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 2024, enter the date of the ruling ...... right arrow

b Check box to indicate whether the organization is a private operating foundation described in section 4942(j)(3) or4942(j)(5)

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) 2024	(b) 2023	(c) 2022	(d) 2021	(e) Total

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

if the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds. If the foundation makes gifts, grants, etc. to individuals or organizations under
other conditions, complete items 2a, b, c, and d. See instructions

aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:

HEIN LEGACY FOUNDATION MELISSA BECK
3493 AIRPORT ROAD
CLE ELUM,WA98922
(509) 674-4414

bThe form in which applications should be submitted and information and materials they should include:

LETTER OF REQUEST

cAny submission deadlines:

N/A

dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:

NONE AT THIS TIME

Form 990-PF (2024)

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)		Foundation status of recipient	Purpose of grant or contribution	Amount
aPaid during the year
BOYS AND GIRLS CLUB OF COLUMBIA BASIN 425 N PAXSON DR MOSES LAKE,WA98837		PC	TO PROVIDE GENERAL SUPPORT	15,000
JULIE HURLEY 3493 AIRPORT ROAD CLE ELUM,WA98922	NONE	I	EDUCATIONAL SCHOLARSHIP	1,000
CLE ELUM-ROSLYN SCHOOL DISTRICT 2692 SR 903 CLE ELUM,WA98922		GOV	TO PROVIDE GENERAL SUPPORT	4,700
UPPER KITTITAS COUNTY SENIOR CENTER PO BOX 877 CLE ELUM,WA98922		PC	TO PROVIDE GENERAL SUPPORT	5,023
MOUNTAIN VOICES COMMUNITY CHOIR 804 ROSLYN PLACE CLE ELUM,WA98922		PC	TO PROVIDE GENERAL SUPPORT	1,000
CLE ELUM FRATERNAL ORDER OF THE EAGLES 220 N PENNSYLVANIA AVENUE CLE ELUM,WA98922		NC	TO PROVIDE GENERAL SUPPORT	2,500
UKC COMMUNITY RECREATION CENTER ALLIANCE 104 N MONTGOMERY AVE CLE ELUM,WA98922		PC	TO PROVIDE GENERAL SUPPORT	10,000
UPPER KITTITAS COUNTY ROTARY CLUB PO BOX 1035 CLE ELUM,WA98922		NC	TO PROVIDE GENERAL SUPPORT	60,000
COMMUNITY BUILDERS PO BOX 875 CLE ELUM,WA98922		PC	TO PROVIDE GENERAL SUPPORT	10,500
AUSTIN PEARSON 3493 AIRPORT ROAD CLE ELUM,WA98922	NONE	I	EDUCATIONAL SCHOLARSHIP	2,139
KEIRA MOORE 3493 AIRPORT ROAD CLE ELUM,WA98922	NONE	I	EDUCATIONAL SCHOLARSHIP	368
SHAYLA BEITER 3493 AIRPORT ROAD CLE ELUM,WA98922	NONE	I	EDUCATIONAL SCHOLARSHIP	2,000
SARAH REAY 3493 AIRPORT ROAD CLE ELUM,WA98922	NONE	I	EDUCATIONAL SCHOLARSHIP	1,000
ROSALVA ZAMORA OCHOA 3493 AIRPORT ROAD CLE ELUM,WA98922	NONE	I	EDUCATIONAL SCHOLARSHIP	875
MONTANA MOORE 3493 AIRPORT ROAD CLE ELUM,WA98922	NONE	I	EDUCATIONAL SCHOLARSHIP	1,000
OPEN DOOR HEALTH CLINIC 603 S CHESTNUT ELLENSBURG,WA98926		PC	TO PROVIDE GENERAL SUPPORT	2,550
HOPESOURCE 601 W 5TH AVE ELLENSBURG,WA98926		PC	TO PROVIDE GENERAL SUPPORT	7,000
KAIDEN LARIMER 3493 AIRPORT ROAD CLE ELUM,WA98922	NONE	I	EDUCATIONAL SCHOLARSHIP	1,722
FRIENDS OF ROSLYN LIBRARY 201 S 1ST ST ROSLYN,WA98941		PC	TO PROVIDE GENERAL SUPPORT	10,000
JESSICA COPP 3493 AIRPORT ROAD CLE ELUM,WA98922	NONE	I	EDUCATIONAL SCHOLARSHIP	1,000
WASHINGTON OUTDOOR SCHOOL PO BOX 327 ROSLYN,WA98941		PC	TO PROVIDE GENERAL SUPPORT	7,500
RACHEL BATOR 3493 AIRPORT ROAD CLE ELUM,WA98922	NONE	I	EDUCATIONAL SCHOLARSHIP	1,000
KALEIDOSCOPE COMMUNITY SERVICES PO BOX 14 SOUTH CLE ELUM,WA98943		PC	TO PROVIDE GENERAL SUPPORT	3,000
Total ................................. 3a				150,877

bApproved for future payment
GRACE WEEDA 3493 AIRPORT ROAD CLE ELUM,WA98922	NONE	I	EDUCATIONAL SCHOLARSHIP	4,000
KEIRA MOORE 3493 AIRPORT ROAD CLE ELUM,WA98922	NONE	I	EDUCATIONAL SCHOLARSHIP	3,000
AUSTIN PEARSON 3493 AIRPORT ROAD CLE ELUM,WA98922	NONE	I	EDUCATIONAL SCHOLARSHIP	7,050
SADIE MELHORN 3493 AIRPORT ROAD CLE ELUM,WA98922	NONE	I	EDUCATIONAL SCHOLARSHIP	2,000
SAM WEEDA 3493 AIRPORT ROAD CLE ELUM,WA98922	NONE	I	EDUCATIONAL SCHOLARSHIP	2,000
MONTANA MOORE 3493 AIRPORT ROAD CLE ELUM,WA98922	NONE	I	EDUCATIONAL SCHOLARSHIP	3,000
HOPESOURCE 601 W 5TH AVENUE ELLENSBURG,WA98926		PC	TO PROVIDE GENERAL SUPPORT	27,500
Total ................................. 3b				48,550

Form 990-PF (2024)

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	(e) Related or exempt function income (See instructions.)
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 ...........
4 Dividends and interest from securities ....			14	65,414
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 ............			18	285,417
9 Net income or (loss) from special events:
10 Gross profit or (loss) from sales of inventory
11 Other revenue: aGRANT REFUND					1,085
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) ..		0		350,831	1,085

13Total. Add line 12, columns (b), (d), and (e)..................

351,916

(See worksheet in line 13 instructions to verify calculations.)

Part XV-B

Relationship of Activities to the Accomplishment of Exempt Purposes

Line No.	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.)
11	PRIOR YEAR GRANT REFUNDED IN CURRENT YEAR

Form 990-PF (2024)

Page 13

Part XVI

Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations

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

Transfers from the reporting foundation to a noncharitable exempt organization of:

(1) Cash...................................

1a(1)

(2) Other assets.................................

1a(2)

Other transactions:

(1) Sales of assets to a noncharitable exempt organization....................

1b(1)

(2) Purchases of assets from a noncharitable exempt organization..................

1b(2)

(3) Rental of facilities, equipment, or other assets.......................

1b(3)

(4) Reimbursement arrangements...........................

1b(4)

(5) Loans or loan guarantees.............................

1b(5)

(6) Performance of services or membership or fundraising solicitations................

1b(6)

Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............

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

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? ...........Yes No

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.
				May the IRS discuss this return with the preparer shown below? See instructions. Yes No
	Signature of officer or trustee	Date	Title

Paid Preparer Use Only	Print/Type preparer's name	Preparer's Signature	Date	Check if self- employed	PTIN
	Firm's name				Firm's EIN
	Firm's address				Phone no.

Form 990-PF (2024)

Additional Data

Software ID:
Software Version:

Form 990PF - Special Condition Description:

Special Condition Description

- TIN:

TY 2024 AccountingFeesSchedule

Name:

HEIN LEGACY FOUNDATION

EIN:

81-4655987

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
ACCOUNTING	12,410	6,205		6,205

- TIN:

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

TY 2024 ExpenditureResponsibilityStmt

Name:

HEIN LEGACY FOUNDATION

EIN:

81-4655987

Grantee's Name	Grantee's Address	Grant Date	Grant Amount	Grant Purpose	Amount Expended By Grantee	Any Diversion By Grantee?	Dates of Reports By Grantee	Date of Verification	Results of Verification
CLE ELUM FRATERNAL ORDER OF THE EAGLES	220 N PENNSYLVANIA AVE CLE ELUM,WA98922	2023-11-01	2,500	THE FOUNDATION AWARDED A GRANT TO THE CLE ELUM FRATERNAL ORDER OF THE EAGLES. THE EAGLES USED THIS DONATION TO PROVIDE FORTY FOOD BASKETS TO FAMILIES AND INDIVIDUALS IN NEED IN UPPER KITTITAS COUNTY.	2,500	NONE	JANUARY 15, 2024	2024-01-15	N/A
UPPER KITTITAS COUNTY ROTARY CLUB	PO BOX 1035 CLE ELUM,WA98922	2024-01-20	35,000	THE FOUNDATION AWARDED A GRANT TO THE UPPER KITTITAS COUNTY ROTARY CLUB. THE ROTARY CLUB USED THIS DONATION TO COMPLETE PHASE 1 OF A SKATEPARK CONSTRUCTION PROJECT. PHASE 1 INCLUDES A MINI BOWL AND HALF PIPE WITH OTHER FEATURES SUCH AS BOXES AND RAILS.	35,000	NONE	FEBRUARY 28, 2025	2025-02-28	N/A
UPPER KITTITAS COUNTY ROTARY CLUB	PO BOX 1035 CLE ELUM,WA98922	2024-06-12	25,000	THE FOUNDATION AWARDED A GRANT TO THE UPPER KITTITAS COUNTY ROTARY CLUB. THE ROTARY CLUB USED THIS DONATION TO COMPLETE PHASE 2 OF THE SKATEPARK CONSTRUCTION PROJECT. PHASE 2 CONSTRUCTION CREATED 6,500 SQ. FT. OF NEW SKATEPARK AND INCLUDES AN ADDITIONAL MINI BOWL, RAILS, BOXES, AND OTHER FEATURES.	25,000	NONE	FEBRUARY 28, 2025	2025-02-28	N/A
CLE ELUM FRATERNAL ORDER OF THE EAGLES	220 N PENNSYLVANIA AVE CLE ELUM,WA98922	2024-08-15	2,500	THE FOUNDATION AWARDED A GRANT TO THE CLE ELUM FRATERNAL ORDER OF THE EAGLES. THE EAGLES USED THIS DONATION TO PROVIDE FORTY ONE FOOD BASKETS TO FAMILIES AND INDIVIDUALS IN NEED IN UPPER KITTITAS COUNTY.	2,500	NONE	FEBRUARY 20, 2025	2025-02-20	N/A

- TIN:

TY 2024 InvestmentsCorpStockSchedule

Name:

HEIN LEGACY FOUNDATION

EIN:

81-4655987

Name of Stock	End of Year Book Value	End of Year Fair Market Value
AMAZON COM INC	23,127	41,684
AMERICAN EXPRESS COMPANY	28,371	31,163
AMGEN INC COM	26,574	28,149
APPLE INC	12,661	67,113
ARES CAPITAL CORPORATION	24,380	25,283
ARES MGMT CORP	33,603	121,443
ARTISTA NETWORKS INC COM	25,216	84,003
AUTOZONE INC COM	18,957	28,818
BLACKSTONE GROUP INC	22,168	68,968
BLUE OWL CAPITAL	18,030	23,260
BROADCOM LTD	40,726	278,208
CAMECO CORP COM	24,517	28,881
CATERPILLAR INC	24,791	65,660
CHEVRON CORP NEW COM	27,835	25,202
CHIPOTLE MEXICAN GRILL	38,889	39,195
CME GROUP INC	12,780	34,138
COHERENT CORP	15,981	14,967
COSTCO WHOLESALE CORP	19,258	31,153
CURTISS WRIGHT CORP	16,679	22,002
DELL TECHNOLOGIES INC	63,052	117,314
D R HORTON INC COM	24,271	26,845
EATON CORP	16,515	57,745
ELI LILLY & CO	23,597	60,216
EMCOR GROUP INC	29,135	30,865
ENBRIDGE INC	23,810	30,931
EXXON MOBIL CORP COM	33,528	40,661
FLEX LTD ORD SHS	17,639	37,737
GALLAGHER ARTHUR J & CO	11,443	44,564
GLOBAL X FUNDS	88,662	83,821
GOLDMAN SACHS GROUP INC.	31,097	38,366
HIMS & HERS HEALTH INC	21,205	27,589
HOME DEPOT	26,459	27,229
INTUITIVE SURGICAL INC	25,655	40,713
ISHARES CORE S&P MID-CAP	96,960	150,479
ISHARES CORE S&P SMALL CAP	79,116	106,463
ISHARES S&P 500 GROWTH	203,528	472,622
ISHARES S&P 500 VALUE	145,717	237,264
KINDER MORGAN INC	30,589	61,129
KKR & CO INC COM	26,871	66,855
LENNAR CORP CL A	14,523	18,683
LOCKHEED MARTIN CORP	13,440	37,417
MARRIOTT INTL INC	14,689	30,683
MARTIN MARIETTA	13,595	22,726
MARVELL TECHNOLOGY GROUP LTD	16,327	67,264
MERCADOLIBRE INC	35,717	35,709
META PLATFORMS INC CL	23,008	40,400
MICROSOFT CORP	32,252	104,954
MICROSTRATEGY INC	32,934	48,367
MONDAY.COM LTD	11,972	10,595
MORGAN STANLEY	31,684	48,025
NETFLIX INC	25,063	59,718
NEXGEN ENERGY LTD COM	18,965	18,968
NVIDIA	16,863	354,526
ONEOK INC	47,663	78,312
ORACLE CORPORATION	34,923	34,828
PALANTIR	18,220	50,370
PALO ALTO NETWROKS INC COM	26,410	32,753
PROLOGIS INC	42,738	36,995
PROGRESSIVE CORP OH COM	31,923	32,347
QUANTA SVCS INC COM	23,613	55,625
RTX CORPORATION	32,019	29,971
SERVICENOW INC	29,375	33,924
SIMON PROPERTY GROUP	26,698	39,092
SPDR S&P 500 ETF TRUST	62,148	60,952
SPOTIFY TECHNOLOGY S A	42,511	61,738
STRYKER CORP	13,416	16,202
TAIWAN SEMICONDUCTOR MFG	16,933	23,699
TEXAS INSTRUMENTS	18,239	33,002
TOLL BROTHERS INC.	32,040	26,324
TRADE DESK INC (THE)	30,252	29,853
TRANSDIGM GROUP INC COM	25,800	40,553
UBER TECHNOLOGIES	27,977	36,313
UNION PACIFIC CORP	17,380	25,769
VERTIV HOLDINGS LLC	24,393	25,903
WALMART INC	31,959	35,959
WATSCO INC COM	32,387	44,546
WILLIAMS COS INC	20,621	61,589
ZEBRA TECHNOLOGIES	40,186	39,394
ABBVIE INC	22,469	43,181
ALPHABET INC	60,308	72,502

- TIN:

TY 2024 OtherExpensesSchedule

Name:

HEIN LEGACY FOUNDATION

EIN:

81-4655987

Description	Revenue and Expenses per Books	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
INSURANCE	337	0		337
LICENSES	40	0		40

- TIN:

TY 2024 OtherIncomeSchedule2

Name:

HEIN LEGACY FOUNDATION

EIN:

81-4655987

Description	Revenue And Expenses Per Books	Net Investment Income	Adjusted Net Income
GRANT REFUND	1,085		1,085

- TIN:

TY 2024 OtherIncreasesSchedule

Name:

HEIN LEGACY FOUNDATION

EIN:

81-4655987

Description	Amount
UNREALIZED GAIN/LOSS	10,206

- TIN:

TY 2024 OtherProfessionalFeesSchedule

Name:

HEIN LEGACY FOUNDATION

EIN:

81-4655987

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
INVESTMENT MANAGEMENT FEES	14,144	14,144		0

- TIN:

TY 2024 TaxesSchedule

Name:

HEIN LEGACY FOUNDATION

EIN:

81-4655987

Category	Amount	Net Investment Income	Disbursements for Charitable Purposes
EXCISE TAX	4,023	0	0
PAYROLL TAX	3,338	334	3,132
FOREIGN TAX	687	687	0