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      <PreparerFirmEIN>464221909</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>DOWNING &amp; COMPANY LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>5933 NE WIN SIVERS STE 102</AddressLine1Txt>
        <CityNm>PORTLAND</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>972209056</ZIPCd>
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    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
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      <PhoneNum>5036595422</PhoneNum>
      <USAddress>
        <AddressLine1Txt>5827 SW LOGAN COURT</AddressLine1Txt>
        <CityNm>PORTLAND</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>97219</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JAMES O STAHL</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <SignatureDt>2024-05-02</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
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    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>JAMES</PersonFirstNm>
        <PersonLastNm>STAHL</PersonLastNm>
      </PersonFullName>
      <SSN>888008888</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>TIMOTHY A DOWNING</PreparerPersonNm>
      <PTIN>P00734851</PTIN>
      <PhoneNum>5032579611</PhoneNum>
      <PreparationDt>2024-05-09</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.PKSCA.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>155378</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>51839</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>3005</InvestmentIncomeAmt>
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      <SpecialEventsDirectExpensesAmt>80510</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>20024</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>74868</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>36306</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>17758</OtherExpensesTotalAmt>
      <TotalExpensesAmt>54064</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>20804</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>263190</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>283994</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>130735</BOYAmt>
        <EOYAmt>151539</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>132455</BOYAmt>
        <EOYAmt>132455</EOYAmt>
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      <Form990TotalAssetsGrp>
        <BOYAmt>263190</BOYAmt>
        <EOYAmt>283994</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>263190</BOYAmt>
        <EOYAmt>283994</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>TO PROMOTE SISTER CITY INTERNATIONAL</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO PROMOTE THE PEOPLE TO PEOPLE EXCHANGE IN ACCORDANCE WITH THE SPIRIT OF SISTER CITY INTERNATIONAL, WE HOST DELEGATES FROM KAOHSIUNG, TAIWAN, AND SEND DELEGATES TO KAOHSIUNG, TAIWAN TO PROMOTE THE CITY OF PORTLAND</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>9000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO PROMOTE THE SISTER CITY PROGRAM, WE HOST VARIOUS EVENTS, INCLUDING A FLOAT IN THE ROSE FESTIVAL PARADE</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>36306</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>45306</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHI-CHAO CHEN</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>18.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CLYDE TRAVIS</PersonNm>
        <TitleTxt>VICE-PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAMES O STAHL</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LANNETTE ONG</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </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>
      <BooksInCareOfDetail>
        <PersonNm>JAMES O STAHL</PersonNm>
        <USAddress>
          <AddressLine1Txt>5827 SW LOGAN CT</AddressLine1Txt>
          <CityNm>PORTLAND</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>97219</ZIPCd>
        </USAddress>
        <PhoneNum>5036595422</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>
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        <CurrentTaxYearMinus3YearsAmt>65821</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>499</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>22529</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>23031</CurrentTaxYearAmt>
        <TotalAmt>143665</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus4YearsAmt>113996</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>47561</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>5019</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>73708</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>85346</CurrentTaxYearAmt>
        <TotalAmt>325630</TotalAmt>
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      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>145781</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>113382</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>5518</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>96237</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>108377</CurrentTaxYearAmt>
        <TotalAmt>469295</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>469295</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearAmt>3005</CurrentTaxYearAmt>
        <TotalAmt>3005</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearAmt>3005</CurrentTaxYearAmt>
        <TotalAmt>3005</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>145781</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>113382</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>5518</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>96237</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>111382</CurrentTaxYearAmt>
        <TotalAmt>472300</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99360</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.01000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
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    <IRS990ScheduleG documentId="RetDoc2">
      <FundraisingEventInformationGrp>
        <Event1Nm>DRAGON BOAT RAC</Event1Nm>
        <GrossReceiptsEvent1Amt>152373</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>51839</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>100534</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>80510</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>152373</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>51839</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>100534</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>80510</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>80510</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>20024</NetIncomeSummaryAmt>
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    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ASSOCIATION MEETINGS 1,900 THANK YOU DINNER 2,580 OFFICE SUPPLIES 37 WEBSITE EXPENSES 1,575 OTHER ASSOCIATION EXPENSES 1,543 DIRECTORS &amp; OFFICERS INSURANC 1,123 OTHER EXPENSES 9,000 TOTAL 17,758</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER LOANS 10,489 0 OTHER LOANS 0 10,489 MACHINERY AND EQUIPMENT 121,966 121,966 TOTAL 132,455 132,455</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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