<?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="2023v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-02-02T10:18:45-06:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>264022510</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>HARRIS &amp; CO PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>161 5TH AVE S SUITE 200</AddressLine1Txt>
        <CityNm>TWIN FALLS</CityNm>
        <StateAbbreviationCd>ID</StateAbbreviationCd>
        <ZIPCd>83301</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>352331413</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ROTARY DISTRICT 5400 CHARITABLE</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>PROGRAMS INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>ROTA</BusinessNameControlTxt>
      <PhoneNum>2087334730</PhoneNum>
      <USAddress>
        <AddressLine1Txt>267 FILLMORE STREET</AddressLine1Txt>
        <CityNm>TWIN FALLS</CityNm>
        <StateAbbreviationCd>ID</StateAbbreviationCd>
        <ZIPCd>83301</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>NANCY KOONCE</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>2087334730</PhoneNum>
      <SignatureDt>2024-01-30</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>NANCY</PersonFirstNm>
        <PersonLastNm>KOONCE</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>LISA DONNELLEY</PreparerPersonNm>
      <PTIN>P00445882</PTIN>
      <PhoneNum>2087348932</PhoneNum>
      <PreparationDt>2024-01-30</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>54284</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>53796</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>488</InvestmentIncomeAmt>
      <TotalRevenueAmt>54284</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>8545</GrantsAndSimilarAmountsPaidAmt>
      <OtherExpensesTotalAmt>47282</OtherExpensesTotalAmt>
      <TotalExpensesAmt>55827</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-1543</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>68570</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>67027</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>68570</BOYAmt>
        <EOYAmt>67027</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>68570</BOYAmt>
        <EOYAmt>67027</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>68570</BOYAmt>
        <EOYAmt>67027</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>PROVIDE A SINGLE FOUNDATION THAT CAN RECEIVE AND DISBURSE TAX DEDUCTIBLE DONATIONS FOR ALL ROTARY CLUBS IN DISTRICT 5400 THAT WISH TO USE IT AS WELL AS FOR DONATIONS MADE TO THE DISTRICT ITSELF.PASS THROUGH CONTRIBUTIONS ON A CONTINUOUS BASIS FOR A SERIES OF PROJECTS DESIGNED BY INDIVIDUAL CLUBS, GROUPS OF CLUBS AND BY THE DISTRICT ITSELF FOR CONTRIBUTIONS MADE TO THE DISTRICT FOR DISTRICT-WIDE DISCRETIONARY USE.PROVIDE A SYSTEM TO ASSURE THAT ALL DONATIONS RECEIVED, DISBURSED AND USED FOR CHARITABLE PURPOSES ARE DONE SO FOLLOWING IRS REQUIREMENTS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>HELP PROVIDE FUNDING FOR ROTARY CLUB PROJECTS THROUGHOUT THE DISTRICT AND THE WORLD</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>8545</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>47264</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>47264</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NANCY KOONCE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRANDON SNODGRASS</PersonNm>
        <TitleTxt>SECRETARY/TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>HARRIS &amp; CO PLLC</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>161 5TH AVE S SUITE 200</AddressLine1Txt>
          <CityNm>TWIN FALLS</CityNm>
          <StateAbbreviationCd>ID</StateAbbreviationCd>
          <ZIPCd>83301</ZIPCd>
        </USAddress>
        <PhoneNum>2087348932</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>110042</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>17599</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>41154</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>56192</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>53796</CurrentTaxYearAmt>
        <TotalAmt>278783</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>110042</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>17599</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>41154</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>56192</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>53796</CurrentTaxYearAmt>
        <TotalAmt>278783</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>278783</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>189</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>40</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>18</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>90</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>488</CurrentTaxYearAmt>
        <TotalAmt>825</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>189</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>40</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>18</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>90</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>488</CurrentTaxYearAmt>
        <TotalAmt>825</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>110231</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>17639</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>41172</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>56282</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>54284</CurrentTaxYearAmt>
        <TotalAmt>279608</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99700</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99820</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00300</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00180</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>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: INTEREST INCOME. AMOUNT: 488.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: EDUCATION. GRANTEE NAME: THE DICTIONARY PROJECT. GRANTEE ADDRESS: PO BOX 1845 CHARLESTON, SC 29402. GRANTEE RELATIONSHIP: NONE. AMOUNT GIVEN: 2,520.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: . GRANTEE NAME: BOISE SUNRISE FOUNDATION. GRANTEE ADDRESS: PO BOX 8781 BOISE, ID 83707. GRANTEE RELATIONSHIP: NONE. AMOUNT GIVEN: 3,025.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: . GRANTEE NAME: JESSE TREE OF IDAHO. GRANTEE ADDRESS: PO BOX 383 EAGLE, ID 83616. GRANTEE RELATIONSHIP: NONE. AMOUNT GIVEN: 2,000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: . GRANTEE NAME: ROTARY DISTRICT 5000 FOUNDATION. GRANTEE ADDRESS: PO BOX 2784 HONOLULU, HI 96803. GRANTEE RELATIONSHIP: NONE. AMOUNT GIVEN: 1,000. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 8,545.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: POSTAGE, SHIPPING, DELIVERY. AMOUNT: 18. DESCRIPTION: PROGRAM EXPENSES. AMOUNT: 47,264. TOTAL TO FORM 990-EZ, LINE 16: 47,282.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>
