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        <Desc>LINCOLN COUNTY FOUNDATION PROVIDED SCHOLARSHIPS TO 76 STUDENTS TOTALING 495,135 DURING THE FISCAL YEAR ENDED JUNE 30, 2023. THE SCHOLARSHIP PROGRAM IS DESIGNED TO ASSIST STUDENTS IN LINCOLN COUNTY OREGON WITH THEIR EDUCATIONAL ENDEAVORS.</Desc>
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      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>7497037</BOYAmt>
        <EOYAmt>8070167</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-31419</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>510404</NetUnrlzdGainsLossesInvstAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>true</AccountantCompileOrReviewInd>
      <AcctCompileOrReviewBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </AcctCompileOrReviewBasisGrp>
      <FSAuditedInd>false</FSAuditedInd>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc6">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>498363</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>287883</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>303789</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>454937</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>417096</CurrentTaxYearAmt>
        <TotalAmt>1962068</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>498363</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>287883</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>303789</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>454937</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>417096</CurrentTaxYearAmt>
        <TotalAmt>1962068</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>1962068</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>296202</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>323809</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>300518</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>449965</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>271010</CurrentTaxYearAmt>
        <TotalAmt>1641504</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>101648</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus1YearAmt>156315</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>257963</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>3861535</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>339307</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.50810</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.46390</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART II, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>UNUSED SCHOLARSHIPS 257,963</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <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="RetDoc3">
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>1200</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>980</DepreciationAmt>
        <BookValueAmt>220</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>220</TotalBookValueLandBuildingsAmt>
      <TotalRevEtcAuditedFinclStmtAmt>1213113</TotalRevEtcAuditedFinclStmtAmt>
      <NetUnrealizedGainsInvstAmt>510404</NetUnrealizedGainsInvstAmt>
      <DonatedServicesAndUseFcltsAmt>48000</DonatedServicesAndUseFcltsAmt>
      <RevenueNotReportedAmt>558404</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>654709</RevenueSubtotalAmt>
      <InvestmentExpensesNotIncldAmt>62993</InvestmentExpensesNotIncldAmt>
      <RevenueNotReportedFinclStmtAmt>62993</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>717702</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>734128</TotExpnsEtcAuditedFinclStmtAmt>
      <DonatedServicesUseFcltsAmt>48000</DonatedServicesUseFcltsAmt>
      <ExpensesNotReportedAmt>48000</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>686128</ExpensesSubtotalAmt>
      <InvestmentExpensesNotIncld2Amt>62993</InvestmentExpensesNotIncld2Amt>
      <ExpensesNotRptFinclStmtAmt>62993</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>749121</TotalExpensesPerForm990Amt>
    </IRS990ScheduleD>
    <IRS990ScheduleI documentId="RetDoc4">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>ANGELS ANONYMOUS</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>PO BOX 554</AddressLine1Txt>
          <CityNm>LINCOLN CITY</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>97367</ZIPCd>
        </USAddress>
        <CashGrantAmt>30388</CashGrantAmt>
        <PurposeOfGrantTxt>SUPPORT</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>KIDWIND</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>2093 SARGENT AVE</AddressLine1Txt>
          <CityNm>ST PAUL</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>55105</ZIPCd>
        </USAddress>
        <CashGrantAmt>6100</CashGrantAmt>
        <PurposeOfGrantTxt>SUPPORT</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LINCOLN CITY CULTURAL CENTER</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>540 NW HWY 101</AddressLine1Txt>
          <CityNm>LINCOLN CITY</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>97367</ZIPCd>
        </USAddress>
        <CashGrantAmt>20175</CashGrantAmt>
        <PurposeOfGrantTxt>SUPPORT</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LINCOLN CITY ROTARY PROJECTS FUND</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>PO BOX 522</AddressLine1Txt>
          <CityNm>LINCOLN CITY</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>97367</ZIPCd>
        </USAddress>
        <CashGrantAmt>16284</CashGrantAmt>
        <PurposeOfGrantTxt>SUPPORT</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>WILDWOOD PLAYGROUNDS NW</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>2127 NE 10TH AVE</AddressLine1Txt>
          <CityNm>PORTLAND</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>97212</ZIPCd>
        </USAddress>
        <CashGrantAmt>7528</CashGrantAmt>
        <PurposeOfGrantTxt>SUPPORT</PurposeOfGrantTxt>
      </RecipientTable>
      <Total501c3OrgCnt>7</Total501c3OrgCnt>
      <TotalOtherOrgCnt>9</TotalOtherOrgCnt>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>SCHOLARSHIPS</GrantTypeTxt>
        <RecipientCnt>116</RecipientCnt>
        <CashGrantAmt>495135</CashGrantAmt>
        <ValuationMethodUsedDesc>BOOK/CASH</ValuationMethodUsedDesc>
      </GrantsOtherAsstToIndivInUSGrp>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE LINCOLN COUNTY FOUNDATION IS AN AGENCY ESTABLISHED TO RECEIVE, ADMINISTER AND DISBURSE FUNDS AND OTHER PROPERTY TO ASSIST THE PEOPLE OF LINCOLN COUNTY, OREGON; PARTICULARLY THE YOUNG PEOPLE THROUGH GRANTS AND SCHOLARSHIPS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS HAVE THE OPPORTUNITY TO REVIEW THE FORM 990 PRIOR TO FILING. THE FILING IS APPROVED AT THE NEXT AVAILABLE BOARD MEETING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS OR COMMITTEES FUNCTIONING UNDER BOARD JURISDICTION FOLLOW THE APPROVAL BY DISINTERESTED VOTE RULE. THIS RULE INVOLVES A FAVORABLE VOTE BY DIRECTORS OR COMMITTEE MEMBERS NOT INVOLVED IN THE CONFLICT OF INTEREST. BOARD DIRECTORS OR COMMITTEE MEMBERS INVOLVED IN THE CONFLICT OF INTEREST MAY PARTICIPATE IN THE DISCUSSION OF THE ISSUE BUT MAY NOT BE INVOLVED IN THE FINAL DECISION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD DIRECTORS ARE VOLUNTEERS WHO MANAGE AND EXECUTE ALL ASPECTS OF LCF OPERATIONS AND PROGRAMS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>LCF HIRED A PART-TIME EXECUTIVE DIRECTOR IN 2020. HIS COMPENSATION WAS DETERMINED BY REVIEWING HIS QUALIFICATIONS, ABILITY TO WORK PART-TIME, AND COMPARISON TO WAGES AT SIMILAR ORGANIZATIONS AS APPROVED BY THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990 IS ALSO AVAILABLE AT GUIDESTAR.ORG.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
