2024-11-12T20:49:57-08:00 2023-12-31 942941784 Delagnes Mitchell & Linder LLP 300 Montgomery Street Suite 1050 San Francisco CA 94104 990 2023-01-01 946062458 Frank P Doyle Trust Article IX FRAN 7075243121 545 Fourth Street 3rd Floor Santa Rosa CA 95401 William R Schrader Trustee 2024-11-12 true true Ted Mitchell P01351960 4159830500 2023 2024-10-15 13:58:12Z X 545 Fourth Street 3rd Floor Santa Rosa CA 95401 4499858 false X N/A X 1949 CA The Trust distributes up to $2,000 of its income to the City of Santa Rosa fbo Doyle Park and the balance to the Santa Rosa Junior College District. A substantial part of the Trust's activities directly further the college's exempt purposes. 3 1 0 0 0 0 4238486 4499858 0 4238486 4499858 4202000 4602000 0 0 0 0 78856 117267 4280856 4719267 -42370 -219409 98381744 87759224 0 98381744 87759224 The Trust distributes up to $2,000 of its income to the City of Santa Rosa fbo Doyle Park and the balance to the Santa Rosa Junior College District. A substantial part of the Trust's activities directly further the college's exempt purposes. false false 4600000 4600000 The Frank P. Doyle Trust distributes its net income in excess of $2,000 (see item 4(c) below for the distribution of up to $2,000) to Santa Rosa Junior College for the provision of scholarships (of varying types and for varying purposes) to students selected by the college. A substantial part of the Trust's activities directly further the college's exempt purposes. 20386 Other Program Costs 2000 2000 Improvement, maintenance and upkeep of "Doyle Park" in Santa Rosa, CA. 4622386 true false false false false false false false false true false true false false false false true false false false false false false false false false false true false true false false false false false false false false false false false false false true false false false true 4 0 true 0 false false false false false false false 0 false false false false false false false X 3 1 true false false false false false false true true false false true true true true true true true true false CA X X Trustees of the Doyle Trust 7075243121 545 Fourth Street Santa Rosa CA 95401 William R Schrader Trustee 2.00 25.00 X 0 287250 0 James M Ryan Trustee 2.00 8.00 X 0 102000 0 C William Reinking Trustee 2.00 0.00 X 0 0 0 389250 0 false true false 0 0 0 4499858 4499858 0 0 0 0 0 0 0 0 4499858 4499858 4602000 4602000 0 0 0 0 0 0 0 0 0 0 68644 68644 19500 19500 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 25623 17936 7687 Other Compliance Costs 3500 2450 1050 0 4719267 4622386 96881 0 0 637470 418060 0 0 0 0 0 0 0 0 0 97744274 87341164 0 0 0 98381744 87759224 0 0 X 98381744 87759224 98381744 87759224 98381744 87759224 -219409 -10403111 X false true X true false X X 2 Santa Rosa Junior College 941735861 5 false 4600000 0 City of Santa Rosa - Doyle Park 686000428 6 false 2000 0 2 4602000 0 true false false false false false false false false false false false false false false true false true X X true true Part IV, Section D, Line 2: Organizaiton Maintained A Relationship with Supported Orgs. See explanation on page 8 for "Part IV, Sec E, Line 2A" below Part IV, Section D, Line 3: Role The Organization's Supported Orgs. Played The Trustees maintain close and continuous relationships with the President of Santa Rosa Junior College (SRJC) as the primary liaison for the SRJC Board of Trustees, the Scholarship Committee for SRJC, and key administrative staff members of SRJC. The Trustees keep the SRJC representatives fully informed of the affairs of the Trust and, at the same time, allow SRJC to have a significant voice in the Trusts grant-making and other decisions. The Trustees have a historic relationship with the City of Santa Rosa and the Santa Rosa Junior College District dating from the Trust's formation in 1949. Part IV, Section E, Line 2a: Identify Supported Orgs. and Explain How Activities Furthered Exempt Pu The Doyle Trust qualifies as a Functionally Integrated Type III Supporting Organization under Treasury Regulation 1.509(a)-4 which was issued on October 16, 2023. The Trust also qualified as a Type III Supporting Organization under the interim authority set forth in IRS Notice 2014-4 regarding the governmental entity exception and Reg 118867-10 posted on the Federal Register on February 19, 2016, which classify a supporting organization as functionally integrated if it engages in activities for or on behalf of the governmental supported organization ... that perform the functions of, or carry out the purposes, that governmental supported organization and that, but for the involvement of the supporting organization, would normally be engaged in my the governmental supported organization itself. Both of the Trusts beneficiaries, the Santa Rosa Junior College and the City of Santa Rosa, are governmental entities. The Trust provisions direct the distribution of up to $2,000 to the City of Santa Rosa to be applied toward the upkeep of Doyle Park, and the balance of its income to the Santa Rosa Junior College District for the provision of scholarships to students. The funds provided by the Doyle Trust to the City of Santa Rosa are used to maintain Doyle Park, an essential governmental function. Both supported organizations are located in Sonoma County, California. The Doyle Scholarships are well-known within the community and have allowed three generations of families to attend the communitys highly rated and highly regarded junior college. The Trustees of the Trust work closely with the District to define and address the Districts needs. In addition to the distribution of funds, the Trust performs important functions on behalf of the Santa Rosa Junior College District and that directly furthers the exempt purposes of the Trust that would otherwise be performed by the District, including the design and operation of the highly specialized Doyle Trustee Awards Program, by which the Trust is solely responsible for establishing the criteria for the selection of recipients whose challenges and struggles most likely impeded their academic success in high school and who would not otherwise qualify for merit based scholarships. The Doyle Trustee Awards Program was designed and implemented by the Trustees at the request of the District and addresses a very important need within the community and the District. In doing so, the Trustees sit on and regularly participate in the Districts Scholarship Committee. The Trust also routinely presents the regular Doyle Scholarship Awards on behalf of the Santa Rosa Junior College District at the many high school awards ceremonies within the District. The Trust's activities would have to be carried out by the respective governmental entity but for the involvement of the Doyle Trust and directly furthers the exempt purposes of the District. Part IV, Section E, Line 2b: Reasons For The Organization's Position Please refer to the narrative information provided for Line 2a, above. 98381744 -10622520 87759224 134436212 -36054468 98381744 127985072 6451139 134436211 154792756 -26807684 127985072 142686060 12106696 154792756 1.00000 false false false 87341164 F 87341164 -5903253 -10403111 -10403111 4499858 4499858 4719267 4719267 4719267 Part V, Line 4: Intended uses of the endowment fund. The Trust was established to be operated exclusively for the benefit of the Santa Rosa Junior College District and the City of Santa Rosa for the benefit of Doyle Park. After payment of expenses and an annual $2,000 distribution to the City of Santa Rosa for Doyle Park, the balance of the income is distributed to the Santa Rosa Junior College District for student scholarships. true Santa Rosa Junior College 1501 Mendocino Avenue Santa Rosa CA 95401 941735861 4600000 0 Educational Scholarships 1 0 Grantmaker's Description of How Grants are Used The Trust was established to be operated exclusively for the benefit of the Santa Rosa Junior College District and the City of Santa Rosa for the benefit of Doyle Park. Grants are made only to these two organizations and are used for educational scholarships by the Santa Rosa Junior College District and park upkeep for Doyle Park. X false false false false false false false false false William R Schrader Trustee 287250 287250 Form 990, Part VI, Section A, Line 2 Two current trustees are Members of the Board of Directors of Exchange Bank. The third trustee formerly was a Member of the Board of Directors of Exchange Bank. The trust owns 50.44% of the common stock of Exchange Bank. Form 990, Part VI, Section B, Line 11b After it's prepared by the Trust's outside accountants, the Form 990 is reviewed by an independent outside attorney. After such review, the Form 990 is provided to the Board of Trustees for their review and final approval. Form 990, Part VI, Section B, Line 12c The Trust is subject to supervision by the Superior Court of California in and for the County of Sonoma. On an annual basis, the Superior Court reviews the actions of the Trustees and, in arrears and based on performance, awards Trustee compensation. The Trustees have unanimously agreed to forego any trustee fees for the years 2008 through 2023. The Court also approves the payment of attorney, accountant, and certain administrative fees. Form 990, Part VI, Section B, Line 15b The compensation of the Trustees is subject to approval by the Superior Court of Sonoma County, California. The Court also approves the payment of attorney, accountant and certain administrative fees. The Trustees unanimously agreed to forego any trustee fees for 2008 through 2023. Form 990, Part VI, Section C, Line 19 The financial statements and other documents are available upon request. As noted earlier, the financial activity of the Trust is annually submitted to the court for approval. The 2022 activity was approved by the court in 2023, and the 2023 activity is set for an approval hearing by the court in January 2025. 5044 Stock - Exchange Bank 545 fourth Street Santa Rosa CA 95401 940463800 Bank CA N/A C Corp. 10185000 1619108000 0.50440 false false false false false false false false false false false false false false false false false false false false