﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:sfsmef="http://www.cchsfs.com/efile/mef" returnVersion="2025v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-09-10T09:18:34-07:00</ReturnTs>
    <TaxPeriodEndDt>2026-05-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>993342074</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>PRECISION TAX</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 8679</AddressLine1Txt>
        <CityNm>BODFISH</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>932058679</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-06-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>953082127</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>KERN RIVER VALLEY ART ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>KERN</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>PO BOX 1076</AddressLine1Txt>
        <CityNm>WOFFORD HEIGHTS</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>93285</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>LAURA TRAN</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>7604780077</PhoneNum>
      <SignatureDt>2026-07-28</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>ANNA ESPE</PreparerPersonNm>
      <PTIN>P02533637</PTIN>
      <PhoneNum>7603791300</PhoneNum>
      <PreparationDt>2026-07-28</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="2" softwareId="25022399" referenceDocumentId="3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501c3Ind referenceDocumentId="1">X</Organization501c3Ind>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>149829</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>64470</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>70789</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>7050</MembershipDuesAmt>
      <InvestmentIncomeAmt>9</InvestmentIncomeAmt>
      <OtherRevenueTotalAmt>7511</OtherRevenueTotalAmt>
      <TotalRevenueAmt>149829</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>150</GrantsAndSimilarAmountsPaidAmt>
      <SalariesOtherCompEmplBnftAmt>5185</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>9653</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>46399</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>214</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>94466</OtherExpensesTotalAmt>
      <TotalExpensesAmt>156067</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-6238</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>70309</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-29354</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>34717</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>39088</BOYAmt>
        <EOYAmt>26670</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>29387</BOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>1834</BOYAmt>
        <EOYAmt>9140</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>70309</BOYAmt>
        <EOYAmt>35810</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <EOYAmt>1093</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>70309</BOYAmt>
        <EOYAmt>34717</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>COMMUNITY ART CENTER</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>COMMUNITY ART CENTER DEDICATED TO NURTURING THE ARTS AND SUPPORTING LOCAL ARTISTS. SERVING THE LOCAL AREA WITH OPEN CLASSES FOR ALL AGES</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>55219</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PARTICIPATING IN FESTIVALS TO ALLOW LOCAL ARTISTS TO SHOW AND SELL THEIR WORK</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>3117</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE STATION COFFEE HOUSE IS OPEN FOR EVENTS AND FOR THE PUBLIC TO ENGAGE WITH ARTISTS AND ENIJOY PRESENTATIONS AND READINGS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>27644</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>85980</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LAURA TRAN</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>12000</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SETH BABCOCK</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHELE MARTIN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KIRSTEN WINTER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>KIRSTEN WINTER</PersonNm>
        <USAddress>
          <AddressLine1Txt>6709 WOFFORD HEOIGHTS BLV</AddressLine1Txt>
          <CityNm>WOFFORD HEIGHTS</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>93285</ZIPCd>
        </USAddress>
        <PhoneNum>7604780077</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="1" softwareId="25022399">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <SupportSumAmt>0</SupportSumAmt>
      <OtherSupportSumAmt>0</OtherSupportSumAmt>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>2063</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>36961</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>217564</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>106125</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>64470</CurrentTaxYearAmt>
        <TotalAmt>427183</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>14945</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>21895</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>27667</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>55763</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>77839</CurrentTaxYearAmt>
        <TotalAmt>198109</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>17008</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>58856</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>245231</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>161888</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>142309</CurrentTaxYearAmt>
        <TotalAmt>625292</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>625292</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>2</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1419</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>317</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>12</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>9</CurrentTaxYearAmt>
        <TotalAmt>1759</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>2</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1419</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>317</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>12</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>9</CurrentTaxYearAmt>
        <TotalAmt>1759</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <OtherIncome509Grp>
        <CurrentTaxYearMinus2YearsAmt>1220</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearAmt>7511</CurrentTaxYearAmt>
        <TotalAmt>8731</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>17010</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>60275</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>246768</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>161900</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>149829</CurrentTaxYearAmt>
        <TotalAmt>635782</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.98350</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99390</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00280</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00360</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="3" softwareId="25022399">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990EZ PART 1 LINE 8 OTHER INCOME</FormAndLineReferenceDesc>
        <ExplanationTxt>FINAL TRANSFER OF PROPERTY DEED TO BUYER 6113 LAKE ISABELLA</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990EZ PART 1 LINE 16 OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>ADMINISTRATION AND MANAGEMENT ART CENTER 55,219.32 COMMUNITY EVENTS AND CAMPS 3,516.95 THE STATION COSTS 27,644.22 OVERHEAD AND ORGANIZATIONAL COSTS 8,085.51</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990EZ PART II LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER ASSETS CONSTITUTES EQUIPMENT ON HAND</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990EZ PART 1 LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>TO RECORD DISPOSITION OF LAND TRANSFERRED TO BUYER AT TERM OF CONTRACT</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>