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
2024
Open to Public Inspection
For calendar year 2024, or tax year beginning 01-01-2024 , and ending 12-31-2024
Name of foundation
DOUGLAS AND MARIA BAYER FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address)2820 140TH AVE NE
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
TH AVE NE, WA98005
A Employer identification number

65-1264215
B Telephone number (see instructions)

(425) 706-0926
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$1,831,427J 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 1,356 1,356  
4 Dividends and interest from securities... 30,203 30,203  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 129,269
b Gross sales price for all assets on line 6a 505,172
7 Capital gain net income (from Part IV, line 2)... 129,269
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
3,407 3,407  
12 Total. Add lines 1 through 11........ 164,235 164,235  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0 0   0
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
1,346 1,346   747
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
6,750 6,750   6,750
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
12,806 12,806   0
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
1,053 1,053   0
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
3,297 30   30
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 25,252 21,985   7,527
25 Contributions, gifts, grants paid....... 86,412 86,412
26 Total expenses and disbursements. Add lines 24 and 25 111,664 21,985   93,939
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 52,571
b Net investment income (if negative, enter -0-) 142,250
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 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.............      
2 Savings and temporary cash investments......... 65,229 115,629 115,629
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)      
b Investments—corporate stock (attach schedule).......      
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 1,262,052 Click to see attachment
List of Attached Documents:
// Content
1,264,223 		1,715,798
14 Land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
15 Other assets (describe right arrow)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 1,327,281 1,379,852 1,831,427
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)    
23 Total liabilities (add lines 17 through 22)......... 0 0
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........ 1,110,159 1,110,159
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds 217,122 269,693
29 Total net assets or fund balances (see instructions)..... 1,327,281 1,379,852
30 Total liabilities and net assets/fund balances (see instructions). 1,327,281 1,379,852
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
1,327,281
2
Enter amount from Part I, line 27a .....................
2
52,571
3
Other increases not included in line 2 (itemize) right arrow
3
0
4
Add lines 1, 2, and 3 ..........................
4
1,379,852
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
1,379,852
Form 990-PF (2024)
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 		(c)
Date acquired
(mo., day, yr.) 		(d)
Date sold
(mo., day, yr.)
1 a MERRILL LYNCH #2086 - PUBLICLY TRADED SECURITIES      
b MERRILL LYNCH #2086 - PUBLICLY TRADED SECURITIES      
c VANGUARD #5705 - PUBLICLY TRADED SECURITIES      
d FIDELITY #2675 - PUBLICLY TRADED SECURITIES      
e MERRILL LYNCH #2086 - PUBLICLY TRADED SECURITIES      
(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 71,059   64,376 6,683
b 431,334   311,527 119,807
c 368     368
d 2,311     2,311
e 100     100
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       6,683
b       119,807
c       368
d       2,311
e       100
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 2 129,269
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 1,977
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 1,977
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 1,977
6 Credits/Payments:
a 2024 estimated tax payments and 2023 overpayment credited to 2024 6a 1,280
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 700
d Backup withholding erroneously withheld .......... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 1,980
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.......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 3
11 Enter the amount of line 10 to be: Credited to 2025 estimated taxright arrow3 Refundedright arrow 11 0
Form 990-PF (2024)
Form 990-PF (2024)
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
 
No
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 arrowWA, CA
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 2024 or the taxable year beginning in 2024? 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. Click to see attachment
List of Attached Documents:
// Content
...............................
10
Yes
 
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 arrowN/A
14
The books are in care ofright arrowDOUGLAS L BAYER Telephone no.right arrow (425) 706-7329

Located atright arrow2820 140TH AVE NEBELLEVUEWA ZIP+4right arrow98005
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 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)
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
No
1a
During the year did the foundation (either directly or indirectly):
(1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........
1a(1)
 
No
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
1a(3)
 
No
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
 
No
(5) Transfer any income or assets to a disqualified person (or make any of either available
for the benefit or use of a disqualified person)? ......................
1a(5)
 
No
(6) Agree to pay money or property to a government official? (Exception. Check "No"
if the foundation agreed to make a grant to or to employ the official for a period
after termination of government service, if terminating within 90 days.) ...............
1a(6)
 
No
b
If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........
1b
 
 
c
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 2024? .............
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 2024, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2024?....................
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 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.) .....................
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 2024? ..
4b
 
No
Form 990-PF (2024)
Form 990-PF (2024)
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
DOUGLAS L BAYER PRESIDENT/DIRECTOR/TREASURER
1.00 		0 0 0
2820 140TH AVE NE
BELLEVUE,WA98005
MARIA L BAYER VICE PRESIDENT/COMMUNICATIONS SECRATAR
1.00 		0 0 0
2820 140TH AVE NE
BELLEVUE,WA98005
JEN BAYER RECORDING SECRETARY/DIRECTOR
1.00 		0 0 0
2415 LEE WAY
BELLINGHAM,WA98226
DAVE BAYER DIRECTOR
1.00 		0 0 0
6738 PINEHAVEN RD
OAKLAND,CA94611
CHRIS PECKOVER DIRECTOR
1.00 		0 0 0
2415 LEE WAY
BELLINGHAM,WA98226
KAREN KIRSTEIN DIRECTOR
1.00 		0 0 0
6738 PINEHAVEN RD
OAKLAND,CA94611
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...................right arrow 0
Form 990-PF (2024)
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 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 (2024)
Form 990-PF (2024)
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
1,700,356
b
Average of monthly cash balances.......................
1b
121,422
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
1,821,778
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
1,821,778
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
27,327
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
1,794,451
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
89,723
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
89,723
2a
Tax on investment income for 2024 from Part V, line 5 .......
2a
1,977
b
Income tax for 2024. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
1,977
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
87,746
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
87,746
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
87,746
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
93,939
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
93,939
Form 990-PF (2024)
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 87,746
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...... 5,631
b From 2020...... 3,342
c From 2021...... 1,480
d From 2022...... 7,348
e From 2023...... 9,016
f Total of lines 3a through e ........ 26,817
4Qualifying distributions for 2024 from Part
XI, line 4: right arrow$ 93,939
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..... 87,746
e Remaining amount distributed out of corpus 6,193
5 Excess distributions carryover applied to 2024. 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 33,010
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) ... 		5,631
9 Excess distributions carryover to 2025.
Subtract lines 7 and 8 from line 6a ...... 		27,379
10 Analysis of line 9:
a Excess from 2020.... 3,342
b Excess from 2021.... 1,480
c Excess from 2022.... 7,348
d Excess from 2023.... 9,016
e Excess from 2024.... 6,193
Form 990-PF (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 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) 2024 (b) 2023 (c) 2022 (d) 2021
         
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).)
DOUGLAS L BAYER
MARIA L BAYER
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 email address of the person to whom applications should be addressed:
bThe form in which applications should be submitted and information and materials they should include:
cAny submission deadlines:
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
Form 990-PF (2024)
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)
aPaid during the year

ACLU FOUNDATION

125 BROAD STREET 18TH FLOOR
NEW YORK,NY10004 		NONE PC GENERAL OPERATING FUNDS 1,500

ALAMEDA COUNTY COMMUNITY FOOD BANK

7900 EDGEWATER DRIVE
OAKLAND,CA94621 		NONE PC GENERAL OPERATING FUNDS 1,500

ALTA BATES NICU

2450 ASHBY AVE
BERKELEY,CA94705 		NONE PC GENERAL OPERATING FUNDS 500

AMERICAN FRIENDS SERVICE COMMITTEE

1501 CHERRY STREET
PHILADELPHIA,PA19102 		NONE PC GENERAL OPERATING FUNDS 500

ARTS CORPS

4408 DELRIDGE WAY SW 110
SEATTLE,WA98106 		NONE PC GENERAL OPERATING FUNDS 500

BARD PRISON INITIATIVE

PO BOX 5000
ANNANDALEONHUDSON,NY125045000 		NONE PC GENERAL OPERATING FUNDS 500

BELLEVUE CHAMBER CHORUS

PO BOX 1714
BELLEVUE,WA980091714 		NONE PC GENERAL OPERATING FUNDS 500

BELLEVUE YOUTH SYMPHONY ORCHESTRA

PO BOX 3774
BELLEVUE,WA98009 		NONE PC GENERAL OPERATING FUNDS 450

BELLINGHAM ARTS ACADEMY FOR YOUTH

1059 N STATE ST
BELLINGHAM,WA98225 		NONE PC GENERAL OPERATING FUNDS 1,033

BELLINGHAM FOOD BANK

1824 ELLIS STREET
BELLINGHAM,WA98225 		NONE PC GENERAL OPERATING FUNDS 2,131

BIG PICTURE LEARNING

325 PUBLIC STREET
PROVIDENCE,RI02905 		NONE PC GENERAL OPERATING FUNDS 500

CENTER FOR ECOLITERACY

2150 ALLSTON WAY SUITE 270
BERKELEY,CA947041377 		NONE PC GENERAL OPERATING FUNDS 400

CENTER FOR REPRODUCTIVE RIGHTS

199 WATER STREET
NEW YORK,NY10038 		NONE PC GENERAL OPERATING FUNDS 750

CHARITYWATER

40 WORTH STREET SUITE 330
NEW YORK,NY10013 		NONE PC GENERAL OPERATING FUNDS 400

COLLEGE POSSIBLE

755 PRIOR AVE NORTH SUITE 200
SAINT PAUL,MN55104 		NONE PC GENERAL OPERATING FUNDS 750

CONSERVATION INTERNATIONAL

2011 CRYSTAL DRIVE SUITE 600
ARLINGTON,VA22202 		NONE PC GENERAL OPERATING FUNDS 529

CONSERVATION NORTHWEST

1829 10TH AVE W SUITE B
SEATTLE,WA98119 		NONE PC GENERAL OPERATING FUNDS 500

CROHNS AND COLITIS FOUNDATION

733 THIRD AVE SUITE 510
NEW YORK,NY10017 		NONE PC GENERAL OPERATING FUNDS 2,093

DEBBIE ALLEN DANCE INC (DADA)

3791 SANTA ROSALIA DRIVE
LOS ANGELES,CA90008 		NONE PC GENERAL OPERATING FUNDS 308

DEPLOYUS

68 HARRISON AVE SUITE 605 PMB 74752
BOSTON,MA021111929 		NONE PC GENERAL OPERATING FUNDS 1,000

DOCTORS WITHOUT BORDERS

PO BOX 5030
HAGERSTOWN,MD217415030 		NONE PC GENERAL OPERATING FUNDS 750

DONORS CHOOSE

213 WEST 35TH STREET 2ND FLOOR EAST
NEW YORK,NY10001 		NONE PC GENERAL OPERATING FUNDS 2,167

EAGLE BLUFF ENVIRONMENTAL LEARNING CENTER

28097 GOODVIEW DRIVE
LANESBORO,MN55949 		NONE PC GENERAL OPERATING FUNDS 515

EARTH JUSTICE

50 CALIFORNIA ST STE 500
SAN FRANCISCO,CA94111 		NONE PC GENERAL OPERATING FUNDS 750

EAST BAY CENTER FOR THE PERFORMING ARTS

339 11TH STREET
RICHMOND,CA948013105 		NONE PC GENERAL OPERATING FUNDS 500

ECOTRUST

721 NW NINTH AVE SUITE 200
PORTLAND,OR97209 		NONE PC GENERAL OPERATING FUNDS 500

ELEVATE OAKLAND

328 63RD ST
OAKLAND,CA94618 		NONE PC GENERAL OPERATING FUNDS 1,000

ENVIRONMENTAL AND ENERGY STUDY INSTITUTE

1020 19TH STREET NW SUITE 650
WASHINGTON,DC20036 		NONE PC GENERAL OPERATING FUNDS 500

ENVIRONMENTAL DEFENSE FUND

1875 CONNECTICUT AVE NW SUITE 600
WASHINGTON,DC20009 		NONE PC GENERAL OPERATING FUNDS 1,500

FARESTART

700 VIRGINIA STREET
SEATTLE,WA98101 		NONE PC GENERAL OPERATING FUNDS 300

FORTERRA

901 5TH AVENUE STE 2200
SEATTLE,WA98164 		NONE PC GENERAL OPERATING FUNDS 535

FRIENDS OF THE BOUNDARY WATERS

401 NORTH THIRD ST SUITE 290
MINNEAPOLIS,MN55401 		NONE PC GENERAL OPERATING FUNDS 2,581

GRAMEEN FOUNDATION

1400 K STREET NW SUITE 550
WASHINGTON,DC20005 		NONE PC GENERAL OPERATING FUNDS 400

GREENWAVE ORGANIZATION CORP

315 FRONT ST
NEW HAVEN,CT06513 		NONE PC GENERAL OPERATING FUNDS 412

HEIFER PROJECT INTERNATIONAL

1 WORLD AVENUE
LITTLE ROCK,AR72202 		NONE PC GENERAL OPERATING FUNDS 500

IMC - INTERNATIONAL MEDICAL CORPS

12400 WILSHIRE BLVD SUITE 1500
LOS ANGELES,CA90025 		NONE PC GENERAL OPERATING FUNDS 500

INTERNATIONAL REFUGEE ASSISTANCE PROJECT

ONE BATTERY PARK PLAZA 4TH FLOOR
NEW YORK,NY10004 		NONE PC GENERAL OPERATING FUNDS 1,500

ISLANDWOOD

4450 BLAKELY AVENUE NE
BAINBRIDGE ISLAND,WA98110 		NONE PC GENERAL OPERATING FUNDS 420

KIVA

875 HOWARD STREET SUITE 340
SAN FRANCISCO,CA94103 		NONE PC GENERAL OPERATING FUNDS 75

KRONOS PERFORMING ARTS ASSOCIATION

PO BOX 225340
SAN FRANCISCO,CA94122 		NONE PC GENERAL OPERATING FUNDS 1,000

LA CLINICA DE LA RAZA INC

PO BOX 22210
OAKLAND,CA946232210 		NONE PC GENERAL OPERATING FUNDS 1,500

LAND STEWARDSHIP PROJECT

821 E 35TH STREET 200
MINNEAPOLIS,MN55407 		NONE PC GENERAL OPERATING FUNDS 516

LIGHTHOUSE MISSION

910 W HOLLY STREET
BELLINGHAM,WA98225 		NONE PC GENERAL OPERATING FUNDS 1,054

LOVE NEVER FAILS

6937 VILLAGE PARKWAY 2074
DUBLIN,CA94568 		NONE PC GENERAL OPERATING FUNDS 500

MEADOWS MONTESSORI

2377 DOUGLAS RD
FERNDALE,WA98248 		NONE PC GENERAL OPERATING FUNDS 5,149

MERCY CORPS INTERNATIONAL

PO BOX 80020
PRESCOTT,AZ863049801 		NONE PC GENERAL OPERATING FUNDS 515

MOTIVATING INSPIRING SUPPORTING & SERVING SEXUALLY EXPLOITED YOUTH

424 JEFFERSON STREET
OAKLAND,CA94607 		NONE PC GENERAL OPERATING FUNDS 1,000

MOUNTAINS TO SOUND GREENWAY TRUST

2701 FIRST AVENUE SUITE 240
SEATTLE,WA98121 		NONE PC GENERAL OPERATING FUNDS 500

NATIONAL AND COMMUNITY SERVICE

250 E STREET SW SUITE 300
WASHINGTON,DC20525 		NONE PC GENERAL OPERATING FUNDS 1,000

NATIONAL PARK FOUNDATION

1110 VERMONT AVE NW SUITE 200
WASHINGTON,DC20005 		NONE PC GENERAL OPERATING FUNDS 3,000

NATIONAL RESOURCES DEFENSE COUNCIL

40 WEST 20TH STREET 11TH FLOOR
NEW YORK,NY10011 		NONE PC GENERAL OPERATING FUNDS 1,500

NORTH CASCADES INSTITUTE

810 STATE ROUTE 20
SEDROWOOLLEY,WA98284 		NONE PC GENERAL OPERATING FUNDS 450

NORTHWEST AVALANCHE CENTER

249 MAIN AVE S SUITE 107-366
NORTH BEND,WA98045 		NONE PC GENERAL OPERATING FUNDS 1,000

NORTHWEST HARVEST

PO BOX 12272
SEATTLE,WA98102 		NONE PC GENERAL OPERATING FUNDS 750

NORTHWEST YOUTH SERVICES

1020 NORTH STATE STREET
BELLINGHAM,WA98225 		NONE PC GENERAL OPERATING FUNDS 2,060

OAKLAND EDUCATION FUND

PO BOX 71005
OAKLAND,CA94612 		NONE PC GENERAL OPERATING FUNDS 1,000

ONE JUSTICE

433 CALIFORNIA ST STE 815
SAN FRANCISCO,CA94104 		NONE PC GENERAL OPERATING FUNDS 1,000

OUTWARD BOUND

910 JACKSON ST SUITE 140
GOLDEN,CO80401 		NONE PC GENERAL OPERATING FUNDS 526

PACIFC NORTHWEST BALLET

301 MERCER ST
SEATTLE,WA98109 		NONE PC GENERAL OPERATING FUNDS 450

PARKS & TRAILS COUNCIL OF MN

275 E 4TH STREET 250
ST PAUL,MN551011626 		NONE PC GENERAL OPERATING FUNDS 500

PARTNERS IN HEALTH - USA

800 BOYLSTON ST STE 300
BOSTON,MA02199 		NONE PC GENERAL OPERATING FUNDS 500

PATH

PO BOX 900922
SEATTLE,WA98109 		NONE PC GENERAL OPERATING FUNDS 285

PATH WITH ART

312 2ND AVE S
SEATTLE,WA98104 		NONE PC GENERAL OPERATING FUNDS 1,055

PATHFINDER INTERNATIONAL

9 GALEN STREET SUITE 217
WATERTOWN,MA024724501 		NONE PC GENERAL OPERATING FUNDS 450

PENCILS OF PROMISE

37 WEST 28TH ST 3RD FL
NEW YORK,NY10001 		NONE PC GENERAL OPERATING FUNDS 312

PHYSICIANS FOR REPRODUCTIVE HEALTH

1430 BROADWAY SUITE 1614
NEW YORK,NY10018 		NONE PC GENERAL OPERATING FUNDS 516

PLANNED PARENTHOOD

PO BOX 97166
WASHINGTON,DC200907166 		NONE PC GENERAL OPERATING FUNDS 1,500

PROPUBLICA

155 AVENUE OF THE AMERICAS 13TH
FLOOR
NEW YORK,NY10013 		NONE PC GENERAL OPERATING FUNDS 1,000

PROTECT OUR WINTERS

4676 BROADWAY STREET
BOULDER,CO80304 		NONE PC GENERAL OPERATING FUNDS 1,000

RAINIER SCHOLARS

2100 24TH AVE S SUITE 360
SEATTLE,WA981444646 		NONE PC GENERAL OPERATING FUNDS 1,850

REGIONAL PARK FOUNDATION

PO BOX 2527
CASTRO VALLEY,CA94546 		NONE PC GENERAL OPERATING FUNDS 1,000

RETETI ELEPHANTS VIA GLOBALGIVING

1031 33RD STREET
DENVER,CO80205 		NONE PC GENERAL OPERATING FUNDS 500

ROCKY MOUNTAIN INSTITUTE

2490 JUNCTION PLACE SUITE 200
BOULDER,CO80302 		NONE PC GENERAL OPERATING FUNDS 450

ROOM TO READ

465 CALIFORNIA ST SUITE 1000
SAN FRANCISCO,CA94104 		NONE PC GENERAL OPERATING FUNDS 303

RUBY'S PLACE

20880 BAKER ROAD
CASTRO VALLEY,CA945465729 		NONE PC GENERAL OPERATING FUNDS 1,000

SANTUARY ART CENTER

1604 NE 50TH STREET
SEATTLE,WA98105 		NONE PC GENERAL OPERATING FUNDS 500

SAVE THE CHILDREN

501 KINGS HIGHWAY EAST SUITE 400
FAIRFIELD,CT06825 		NONE PC GENERAL OPERATING FUNDS 767

SIERRA AVALANCHE CENTER

11260 DONNER PASS RD STE C1 - PMB
401
TRUCKEE,CA96161 		NONE PC GENERAL OPERATING FUNDS 1,000

SOLID GROUND

1501 NORTH 45TH STREET
SEATTLE,WA981036708 		NONE PC GENERAL OPERATING FUNDS 515

SPIRIT OF AMERICA

1100 N GLEBE ROAD SUITE 1010
ARLINGTON,VA22201 		NONE PC GENERAL OPERATING FUNDS 300

SUSTAINABLE NORTHWEST

1130 SW MORRISON STREET SUITE 510
PORTLAND,OR97205 		NONE PC GENERAL OPERATING FUNDS 500

SYMPHONY TACOMA

901 BROADWAY SUITE 600
TACOMA,WA98402 		NONE PC GENERAL OPERATING FUNDS 1,000

THE ASPEN INSTITUTE

2300 N STREET NW SUITE 700
WASHINGTON,DC20037 		NONE PC GENERAL OPERATING FUNDS 514

THE BOX SHOP (VIA SOMARTS CULTURAL CENTER)

934 BRANNAN STREET
SAN FRANCISCO,CA94103 		NONE PC GENERAL OPERATING FUNDS 1,000

THE CRUCIBLE - AN EDUCATIONAL COLLABORATION OF ART INDUSTRY COMMUNITY

1260 7TH STREET
OAKLAND,CA94607 		NONE PC GENERAL OPERATING FUNDS 1,500

THE HUNGER PROJECT

110 WEST 30TH STREET 6TH FLOOR
NEW YORK,NY10001 		NONE PC GENERAL OPERATING FUNDS 450

THE LAND INSTITUTE

2440 E WATER WELL RD
SALINA,KS67401 		NONE PC GENERAL OPERATING FUNDS 400

THE NATURE CONSERVANCY

4245 NORTH FAIRFAX DRIVE SUITE 100
ARLINGTON,VA222031606 		NONE PC GENERAL OPERATING FUNDS 2,060

TRUST FOR PUBLIC LAND

101 MONTGOMERY STREET SUITE 900
SAN FRANCISCO,CA94104 		NONE PC GENERAL OPERATING FUNDS 1,000

UNICEF TAP PROJECT

125 MAIDEN LANE
NEW YORK,NY10038 		NONE PC GENERAL OPERATING FUNDS 350

UNION OF CONCERNED SCIENTISTS

2 BRATTLE SQUARE
CAMBRIDGE,MA021383780 		NONE PC GENERAL OPERATING FUNDS 400

WASHINGTON TRAILS ASSOCIATION

705 2ND AVE SUITE 300
SEATTLE,WA98104 		NONE PC GENERAL OPERATING FUNDS 525

WATERORG

117 WEST 20TH STREET SUITE 203
KANSAS CITY,MO641081909 		NONE PC GENERAL OPERATING FUNDS 400

WILD WHATCOM

1015 GIRARD ST
BELLINGHAM,WA98225 		NONE PC GENERAL OPERATING FUNDS 520

WOMEN FOR WOMEN INTERNATIONAL

2000 M STREET NW SUITE 200
WASHINGTON,DC20036 		NONE PC GENERAL OPERATING FUNDS 400

WORKSHOP HOUSTON

3615 SAUER STREET
HOUSTON,TX77004 		NONE PC GENERAL OPERATING FUNDS 263

WORLD CENTRAL KITCHEN

1342 FLORIDA AVENUE NW
WASHINGTON,DC20009 		NONE PC GENERAL OPERATING FUNDS 1,200

WORLD VISION

PO BOX 9716
FEDERAL WAY,WA98063 		NONE PC GENERAL OPERATING FUNDS 512

YOGA BEHIND BARS

3161 ELLIOTT AVE SUITE 350
SEATTLE,WA98121 		NONE PC GENERAL OPERATING FUNDS 538

YOUTH IN FOCUS

2100 24TH AVENUE SOUTH SUITE 310
SEATTLE,WA98144 		NONE PC GENERAL OPERATING FUNDS 358

YOUTH UPRISING

8711 MACARTHUR BOULEVARD
OAKLAND,CA94605 		NONE PC GENERAL OPERATING FUNDS 1,000
Total .................................right arrow 3a 86,412
bApproved for future payment
Total ................................. right arrow 3b 0
Form 990-PF (2024)
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
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 1,356  
4 Dividends and interest from securities ....     14 30,203  
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 .....     18 3,407  
8 Gain or (loss) from sales of assets other than
inventory ............ 		    18 129,269  
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) .. 0 164,235 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
164,235
(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 (2024)
Form 990-PF (2024)
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.
right arrow right arrow
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 Right Arrow
 Firm's EIN Right Arrow
Firm's address Right Arrow


 Phone no.
Form 990-PF (2024)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description

TY 2024 AccountingFeesSchedule
Name:
DOUGLAS AND MARIA BAYER FOUNDATION
EIN:
65-1264215
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING FEES 6,750 6,750   6,750

TY 2024 InvestmentsOtherSchedule2
Name:
DOUGLAS AND MARIA BAYER FOUNDATION
EIN:
65-1264215
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
MERRILL LYNCH #2086 AT COST 1,125,979 1,457,147
FIDELITY #2675 AT COST 132,428 249,334
VANGUARD #5705 AT COST 5,816 9,317

TY 2024 LegalFeesSchedule
Name:
DOUGLAS AND MARIA BAYER FOUNDATION
EIN:
65-1264215
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
LEGAL FEES 1,346 1,346   747


TY 2024 OtherExpensesSchedule
Name:
DOUGLAS AND MARIA BAYER FOUNDATION
EIN:
65-1264215
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
BANK FEES 30 30   30
MISC 3,267 0   0


TY 2024 OtherIncomeSchedule2
Name:
DOUGLAS AND MARIA BAYER FOUNDATION
EIN:
65-1264215
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
OTHER INCOME 3,407 3,407 3,407


TY 2024 OtherProfessionalFeesSchedule
Name:
DOUGLAS AND MARIA BAYER FOUNDATION
EIN:
65-1264215
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INVESTMENT FEES 12,806 12,806   0


TY 2024 SubstantialContributorsSch
Name:
DOUGLAS AND MARIA BAYER FOUNDATION
EIN:
65-1264215
Name Address
DOUGLAS BAYER 2820 140TH AVE NE
BELLEVUE,WA98005
MARIA BAYER 2820 140TH AVE NE
BELLEVUE,WA98005


TY 2024 TaxesSchedule
Name:
DOUGLAS AND MARIA BAYER FOUNDATION
EIN:
65-1264215
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FOREIGN TAX 682 682   0
FEDERAL TAX 371 371   0