﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-03-15T16:30:48-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>812600199</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>C J Huntsman CPA PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO Box 569</AddressLine1Txt>
        <CityNm>Coos Bay</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>97420</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>930661283</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>The Steve Prefontaine Foundation Inc</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>STEV</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>PO Box 1380</AddressLine1Txt>
        <CityNm>Coos Bay</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>97420</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Robert Huggins</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <PhoneNum>5412692765</PhoneNum>
      <SignatureDt>2024-03-07</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>Robert</PersonFirstNm>
        <PersonLastNm>Huggins</PersonLastNm>
      </PersonFullName>
    </SigningOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Constance J Huntsman CPA</PreparerPersonNm>
      <PTIN>P01332677</PTIN>
      <PhoneNum>5418083080</PhoneNum>
      <PreparationDt>2024-03-15</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>0</TrustedCustomerCd>
        <OOBSecurityVerificationCd>00</OOBSecurityVerificationCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>prefontainerun.com</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>48629</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>25014</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>26</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt>21752</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>18603</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>3149</SpecialEventsNetIncomeLossAmt>
      <OtherRevenueTotalAmt>1837</OtherRevenueTotalAmt>
      <TotalRevenueAmt>30026</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>14393</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2666</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>5165</OtherExpensesTotalAmt>
      <TotalExpensesAmt>22224</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>7802</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>37781</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-2716</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>42867</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>37405</BOYAmt>
        <EOYAmt>44577</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>3316</BOYAmt>
        <EOYAmt>600</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>40721</BOYAmt>
        <EOYAmt>45177</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>2940</BOYAmt>
        <EOYAmt>2310</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>37781</BOYAmt>
        <EOYAmt>42867</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>See Schedule O</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>College scholarships for Athletes.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>2000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Support for Cross County and Track programs at Coos County, Oregon, High Schools.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>12393</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>14393</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Robert Huggins</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Francine Worthen</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Kent Sharman</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>OR</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>Steve Prefontaine Memorial Fund</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO Box 1380</AddressLine1Txt>
          <CityNm>Coos Bay</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>97420</ZIPCd>
        </USAddress>
        <PhoneNum>5412692765</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="990A">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>3939</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>3262</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2085</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>4094</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>26851</CurrentTaxYearAmt>
        <TotalAmt>40231</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>47214</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>47389</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>9094</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>9550</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>21752</CurrentTaxYearAmt>
        <TotalAmt>134999</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>51153</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>50651</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>11179</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>13644</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>48603</CurrentTaxYearAmt>
        <TotalAmt>175230</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>175230</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>258</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>284</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>135</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>8</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>26</CurrentTaxYearAmt>
        <TotalAmt>711</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>258</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>284</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>135</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>8</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>26</CurrentTaxYearAmt>
        <TotalAmt>711</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>51411</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>50935</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>11314</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>13652</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>48629</CurrentTaxYearAmt>
        <TotalAmt>175941</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99600</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99510</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="990G">
      <SpecialFundraisingEventsInd>X</SpecialFundraisingEventsInd>
      <AgrmtProfFundraisingActyInd>false</AgrmtProfFundraisingActyInd>
      <LicensedStatesCd>OR</LicensedStatesCd>
      <FundraisingEventInformationGrp>
        <Event1Nm>Race</Event1Nm>
        <GrossReceiptsEvent1Amt>21752</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>21752</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>18603</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>21752</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>21752</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>18603</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>18603</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>3149</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other revenue Part I line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountT-Shirt sales 1,837</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of grants and similar amounts paid Part I line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity Scholarship Grantee Oregon State University Street 1500 SW Jefferson Way City, State, Zip Corvallis, OR 97331Relationship None Amount 2,000Activity Cross Country &amp; Track programs support Grantee Coquille High School Street 499 W Central Blvd City, State, Zip Coquille, OR 97423Relationship None Amount 2,000Activity Cross Country &amp; Track programs support Grantee Myrtle Point High School Street 717 4th St City, State, Zip Myrtle Point, OR 97458Relationship None Amount 1,093Activity Cross Country &amp; Track programs support Grantee North Bend High School Street 2323 Pacific St City, State, Zip North Bend, OR 97459Relationship None Amount 1,200Activity Cross Country &amp; Track programs support Grantee Marshfield High School Street 972 Ingersoll City, State, Zip Coos Bay, OR 97420Relationship None Amount 8,100</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountOther fees 490Miscellaneous 4,675</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other changes in net assets or fund balances Part I line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountInventory liquidation (2,716)</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearT-Shirts 2,716 0Deferred revenue 600 600</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of total liabilities Part II line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearPrepaid race fees 2,340 1,710Credit on account 600 600</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III response or note to any other line in Part III</FormAndLineReferenceDesc>
        <ExplanationTxt>Primary Exempt Purpose - The purpose of the Foundation is to stimulate interest in Cross Country and Track &amp; Field athletic programs for all people. The annual Prefontaine memorial run is designed to develop the capabilities of the athlete through education. Lectures, seminars, and clinics can be combined with actual practice of the athletics involved.The Foundation awards grants to selected athletes of potential national and international stature to encourage their competition at selected Track &amp; Field meets. Such competition is educational, in the view of the Foundation, because it allows the athlete to experience the high caliber of competition required to fully develop his/her competitive skills.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>