﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-03-31T17:33:31-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>450250958</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Eide Bailly LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>800 Nicollet Mall Ste 1300</AddressLine1Txt>
        <CityNm>Minneapolis</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>554027033</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>943008826</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Kirkwood Ski Education Foundation</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>KIRK</BusinessNameControlTxt>
      <PhoneNum>5303079264</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO Box 161</AddressLine1Txt>
        <CityNm>Kirkwood</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95646</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Kevin Cooper</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <PhoneNum>5303079264</PhoneNum>
      <SignatureDt>2025-03-24</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Deb Nelson CPA</PreparerPersonNm>
      <PTIN>P01264758</PTIN>
      <PhoneNum>6122536500</PhoneNum>
      <PreparationDt>2025-03-24</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <AddressChangeInd>X</AddressChangeInd>
      <PrincipalOfficerNm>Kevin Cooper</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>PO Box 161</AddressLine1Txt>
        <CityNm>Kirkwood</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95646</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>630082</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>www.kirkwoodskiteam.com</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1984</FormationYr>
      <LegalDomicileStateCd>CA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>Foster Amateur Athletics.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>5</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>4</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>33</TotalEmployeeCnt>
      <TotalVolunteersCnt>55</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>30299</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>25014</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>550104</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>511226</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>10906</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>47023</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>27812</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>38395</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>619121</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>621658</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>0</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>246733</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>352175</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>22645</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>292211</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>155637</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>538944</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>507812</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>80177</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>113846</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>1037612</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>1152692</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>15047</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>15872</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>1022565</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>1136820</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>Foster Amateur Athletics.</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <ExpenseAmt>353159</ExpenseAmt>
      <RevenueAmt>484786</RevenueAmt>
      <Desc>Kirkwood ski teams, Masters training, Ski Camps and Races. Approximately 174 participants received education and professional training in alpine and freestyle skiing,snowboarding and racing at Kirkwood Ski Resort, and coaching at ski races throughout California and the western United States.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>20637</ExpenseAmt>
        <RevenueAmt>26440</RevenueAmt>
        <Desc>Race training and participation in the Tahoe League, High School Races, Night training and race department participation.</Desc>
      </ProgSrvcAccomActy2Grp>
      <TotalProgramServiceExpensesAmt>373796</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc1039100001">1</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1234500001">1</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc1040000001">0</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc1040000001">0</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc1040000001">0</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>0</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc1040000001">1</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc1040000001">0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc1040000001">0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc1040000001">0</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc1040000001">0</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc1040000001">0</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <ForeignActivitiesInd>0</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>0</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="RetDoc1041300001">0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="RetDoc1041300001">1</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="RetDoc1041300001">0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd>0</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>0</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>0</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>0</PYExcessBenefitTransInd>
      <LoanOutstandingInd>0</LoanOutstandingInd>
      <GrantToRelatedPersonInd>0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>0</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>0</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>0</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
      <DisregardedEntityInd>0</DisregardedEntityInd>
      <RelatedEntityInd>0</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>4</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>1</BackupWthldComplianceInd>
      <EmployeeCnt>33</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>1</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>0</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>0</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>0</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>0</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>0</PayPremiumsPrsnlBnftCntrctInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>0</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>5</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>4</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>0</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>0</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>0</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>0</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>0</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>1</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>1</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>1</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>1</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>1</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>0</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>0</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>1</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>0</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>Kevin Cooper</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>5303079264</PhoneNum>
        <USAddress>
          <AddressLine1Txt>PO Box 161</AddressLine1Txt>
          <CityNm>Kirkwood</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>95646</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>Kevin Cooper</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Liz Pounders</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Karen Higgins</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Steve Hodgkins-Resort</PersonNm>
        <TitleTxt>Representative and Board Member</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>James Riley</PersonNm>
        <TitleTxt>Executive Director</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>80000</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Keleigh VanKirk</PersonNm>
        <TitleTxt>Director (Until April 2024)</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Michael Ehrman</PersonNm>
        <TitleTxt>Director (Until Jan 2024)</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Michael Nicolli</PersonNm>
        <TitleTxt>Director (Until Jan 2024)</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Richard Nalwasky</PersonNm>
        <TitleTxt>Director (Until Jan 2024)</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>80000</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <FundraisingAmt>6450</FundraisingAmt>
      <AllOtherContributionsAmt>18564</AllOtherContributionsAmt>
      <TotalContributionsAmt>25014</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>Tuition</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>464313</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>464313</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>Race Fees</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>26440</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>26440</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>Uniform</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>15985</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>15985</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalOthProgramServiceRevGrp>
        <TotalRevenueColumnAmt>4488</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>4488</RelatedOrExemptFuncIncomeAmt>
      </TotalOthProgramServiceRevGrp>
      <TotalProgramServiceRevenueAmt>511226</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>47023</TotalRevenueColumnAmt>
        <ExclusionAmt>47023</ExclusionAmt>
      </InvestmentIncomeGrp>
      <FundraisingGrossIncomeAmt>41771</FundraisingGrossIncomeAmt>
      <ContriRptFundraisingEventAmt>6450</ContriRptFundraisingEventAmt>
      <FundraisingDirectExpensesAmt>8424</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>33347</TotalRevenueColumnAmt>
        <ExclusionAmt>33347</ExclusionAmt>
      </NetIncmFromFundraisingEvtGrp>
      <GamingGrossIncomeAmt>5048</GamingGrossIncomeAmt>
      <GamingDirectExpensesAmt>0</GamingDirectExpensesAmt>
      <NetIncomeFromGamingGrp>
        <TotalRevenueColumnAmt>5048</TotalRevenueColumnAmt>
        <ExclusionAmt>5048</ExclusionAmt>
      </NetIncomeFromGamingGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>621658</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>511226</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>85418</ExclusionAmt>
      </TotalRevenueGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>80000</TotalAmt>
        <ProgramServicesAmt>12000</ProgramServicesAmt>
        <ManagementAndGeneralAmt>52000</ManagementAndGeneralAmt>
        <FundraisingAmt>16000</FundraisingAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>211538</TotalAmt>
        <ProgramServicesAmt>202630</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6208</ManagementAndGeneralAmt>
        <FundraisingAmt>2700</FundraisingAmt>
      </OtherSalariesAndWagesGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>33933</TotalAmt>
        <ProgramServicesAmt>24981</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6775</ManagementAndGeneralAmt>
        <FundraisingAmt>2177</FundraisingAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>26704</TotalAmt>
        <ProgramServicesAmt>19659</ProgramServicesAmt>
        <ManagementAndGeneralAmt>5332</ManagementAndGeneralAmt>
        <FundraisingAmt>1713</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>39792</TotalAmt>
        <ManagementAndGeneralAmt>39792</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>216</TotalAmt>
        <ProgramServicesAmt>216</ProgramServicesAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>109</TotalAmt>
        <ProgramServicesAmt>109</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>2404</TotalAmt>
        <ProgramServicesAmt>1220</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1184</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>1848</TotalAmt>
        <ProgramServicesAmt>1848</ProgramServicesAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>9553</TotalAmt>
        <ProgramServicesAmt>9553</ProgramServicesAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>37337</TotalAmt>
        <ProgramServicesAmt>37337</ProgramServicesAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>28</TotalAmt>
        <ProgramServicesAmt>28</ProgramServicesAmt>
      </ConferencesMeetingsGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>5045</TotalAmt>
        <ProgramServicesAmt>5045</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>9957</TotalAmt>
        <ProgramServicesAmt>9957</ProgramServicesAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>Race Expenses</Desc>
        <TotalAmt>20637</TotalAmt>
        <ProgramServicesAmt>20637</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Uniform</Desc>
        <TotalAmt>13981</TotalAmt>
        <ProgramServicesAmt>13981</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Others</Desc>
        <TotalAmt>13062</TotalAmt>
        <ProgramServicesAmt>13062</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Food</Desc>
        <TotalAmt>141</TotalAmt>
        <ProgramServicesAmt>86</ProgramServicesAmt>
        <FundraisingAmt>55</FundraisingAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>1527</TotalAmt>
        <ProgramServicesAmt>1447</ProgramServicesAmt>
        <ManagementAndGeneralAmt>80</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>507812</TotalAmt>
        <ProgramServicesAmt>373796</ProgramServicesAmt>
        <ManagementAndGeneralAmt>111371</ManagementAndGeneralAmt>
        <FundraisingAmt>22645</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>179848</BOYAmt>
        <EOYAmt>256931</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>763480</BOYAmt>
        <EOYAmt>804590</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>22471</BOYAmt>
        <EOYAmt>5000</EOYAmt>
      </AccountsReceivableGrp>
      <InventoriesForSaleOrUseGrp>
        <BOYAmt>33141</BOYAmt>
        <EOYAmt>52240</EOYAmt>
      </InventoriesForSaleOrUseGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>11913</BOYAmt>
        <EOYAmt>12317</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>88772</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>67158</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>26659</BOYAmt>
        <EOYAmt>21614</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>100</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>1037612</BOYAmt>
        <EOYAmt>1152692</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>15047</BOYAmt>
        <EOYAmt>15872</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>15047</BOYAmt>
        <EOYAmt>15872</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <CapStkTrPrinCurrentFundsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </CapStkTrPrinCurrentFundsGrp>
      <PdInCapSrplsLandBldgEqpFundGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </PdInCapSrplsLandBldgEqpFundGrp>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>1022565</BOYAmt>
        <EOYAmt>1136820</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>1022565</BOYAmt>
        <EOYAmt>1136820</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1037612</BOYAmt>
        <EOYAmt>1152692</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>113846</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>409</NetUnrlzdGainsLossesInvstAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>23435</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>60183</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>65499</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>39848</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>25014</CurrentTaxYearAmt>
        <TotalAmt>213979</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>240428</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>354611</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>609792</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>547659</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>511226</CurrentTaxYearAmt>
        <TotalAmt>2263716</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus4YearsAmt>46328</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>58599</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>104927</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>310191</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>414794</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>733890</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>587507</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>536240</CurrentTaxYearAmt>
        <TotalAmt>2582622</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>2582622</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>11032</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>421</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>418</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>10906</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>85418</CurrentTaxYearAmt>
        <TotalAmt>108195</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>11032</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>421</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>418</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>10906</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>85418</CurrentTaxYearAmt>
        <TotalAmt>108195</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>321223</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>415215</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>734308</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>598413</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>621658</CurrentTaxYearAmt>
        <TotalAmt>2690817</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.95980</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.98860</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.04020</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.01140</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>23454</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>7415</DepreciationAmt>
        <BookValueAmt>16039</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>65318</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>59743</DepreciationAmt>
        <BookValueAmt>5575</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>21614</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc1041300001">
      <FundraisingEventInformationGrp>
        <Event1Nm>Head to Head</Event1Nm>
        <GrossReceiptsEvent1Amt>48221</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>6450</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>41771</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>8424</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>48221</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>6450</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>41771</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>8424</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>8424</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>33347</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 1a</FormAndLineReferenceDesc>
        <ExplanationTxt>Two members of the board of directors constitute an Executive Committee. This committee has the powers and authority of the board in the management of business and affairs.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990 is reviewed by the Treasurer and distributed to other officers and directors.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization monitors and enforces its conflict of interest policy. It is every board member's obligation, in accordance with this policy, to ensure that decisions made by the board reflect independent thinking and will benefit the organization as a whole in alignment with the mission, vision, and values of KSEF. When there is a decision to be made, or an action to be approved that will result in a conflict between the best interests of KSEF and the board member's personal or family interests, the board member has a duty to immediately disclose the conflict of interest ensuring that the rest of the board's decision making is informed about the conflict. BOD members must disclose conflicts of interest when they occur, and every year preceding year, along with signing this annual Conflict and Code of Ethics Contract. Any BOD member having a conflict of interest shall not vote or use their personal influence to sway votes from others to be in their favor. All conflicts disclosed to the board will be made a matter of record in the Board Minutes in which the disclosure was made, which shall also note that the board member with a conflict abstained from the vote.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>Compensation approved by the board of directors. Board of directors are unpaid volunteers.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Request to see governing documents, policies, financial statements and Form 990 or other tax filings are to be made at the foundation office, or in writting to the foundation. The tax returns and other documents are also available for public inspection on the State of California Registrar of public charities website.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>