<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2023v4.0" xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-02-25T17:28:28-07:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>550825932</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MASTER GARDENER FOUNDATION OF YAKIMA COUNTY</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MAST</BusinessNameControlTxt>
      <PhoneNum>5098331509</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO Box 10081</AddressLine1Txt>
        <CityNm>Yakima</CityNm>
        <StateAbbreviationCd>WA</StateAbbreviationCd>
        <ZIPCd>98909</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Gilbert Plascencia</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>5098331509</PhoneNum>
      <SignatureDt>2024-02-25</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>Gilbert</PersonFirstNm>
        <PersonLastNm>Plascencia</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>1</TrustedCustomerCd>
        <OOBSecurityVerificationCd>11</OOBSecurityVerificationCd>
        <LastSubmissionRqrOOBCd>0</LastSubmissionRqrOOBCd>
        <AuthenticationAssuranceLevelCd>AAL2</AuthenticationAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="R000001" referenceDocumentId="R000004" softwareId="23018249" softwareVersionNum="v1.00">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>www.yakima.mastergardenerfoundation.org</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="R000002">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>96967</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>1735</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>492</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>0</MembershipDuesAmt>
      <InvestmentIncomeAmt>5351</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>2711</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>2600</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>111</GainOrLossFromSaleOfAssetsAmt>
      <GamingGrossIncomeAmt referenceDocumentId="R000003">0</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="0" referenceDocumentId="R000003">86678</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>50235</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>36443</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>0</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>0</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>0</OtherRevenueTotalAmt>
      <TotalRevenueAmt>44132</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>600</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>0</BenefitsPaidToOrForMembersAmt>
      <SalariesOtherCompEmplBnftAmt>0</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>0</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>2880</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>2210</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>24911</OtherExpensesTotalAmt>
      <TotalExpensesAmt>30601</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>13531</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>251138</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>17722</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>282391</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>192556</BOYAmt>
        <EOYAmt>230545</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>58582</BOYAmt>
        <EOYAmt>51846</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>251138</BOYAmt>
        <EOYAmt>282391</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>251138</BOYAmt>
        <EOYAmt>282391</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>To support the WSU Extension Master Gardener Program in Yakima County.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Support of the WSU Master Gardener Program's education efforts through diagnostic clinics.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>1368</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Support of the WSU Master Gardener Program's education efforts through maintenance and hosting of events at demonstration gardens.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>6033</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Support of the WSU Master Gardener Program's education efforts through presentations at schools and general community outreach.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>473</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>7874</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Dan Fortier</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Rick Russell</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Janet Jones</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Gilbert Plascencia</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Sheila Gunderson</PersonNm>
        <TitleTxt>Member at Large</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Dick Larson</PersonNm>
        <TitleTxt>Member at Large</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Debra Kroon</PersonNm>
        <TitleTxt>Immediate Past President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <Form1120PolFiledInd>0</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>WA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>Gilbert Plascencia</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO Box 10081</AddressLine1Txt>
          <CityNm>Yakima</CityNm>
          <StateAbbreviationCd>WA</StateAbbreviationCd>
          <ZIPCd>98909</ZIPCd>
        </USAddress>
        <PhoneNum>5098331509</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>0</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="R000002" softwareId="23018249" softwareVersionNum="v1.00">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>2678</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1549</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>13379</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>45072</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1735</CurrentTaxYearAmt>
        <TotalAmt>64413</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>82332</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>39896</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>43482</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>83843</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>87281</CurrentTaxYearAmt>
        <TotalAmt>336834</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>85010</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>41445</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>56861</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>128915</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>89016</CurrentTaxYearAmt>
        <TotalAmt>401247</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>401247</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>1991</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1820</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1908</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2012</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>5351</CurrentTaxYearAmt>
        <TotalAmt>13082</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>1991</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1820</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1908</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2012</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>5351</CurrentTaxYearAmt>
        <TotalAmt>13082</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>87001</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>43265</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>58769</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>130927</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>94367</CurrentTaxYearAmt>
        <TotalAmt>414329</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.96843</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.97569</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.03157</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.02431</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="R000003" softwareId="23018249" softwareVersionNum="v1.00">
      <FundraisingEventInformationGrp>
        <Event1Nm>Annual Plant Sale</Event1Nm>
        <GrossReceiptsEvent1Amt>86678</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>0</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>86678</GrossRevenueEvent1Amt>
        <CashPrizesEvent1Amt>0</CashPrizesEvent1Amt>
        <NonCashPrizesEvent1Amt>0</NonCashPrizesEvent1Amt>
        <RentFacilityCostsEvent1Amt>27300</RentFacilityCostsEvent1Amt>
        <FoodAndBeverageEvent1Amt>0</FoodAndBeverageEvent1Amt>
        <EntertainmentEvent1Amt>22935</EntertainmentEvent1Amt>
        <OtherDirectExpensesEvent1Amt>0</OtherDirectExpensesEvent1Amt>
        <FoodAndBeverageOtherEventsAmt>0</FoodAndBeverageOtherEventsAmt>
        <EntertainmentOtherEventsAmt>0</EntertainmentOtherEventsAmt>
        <GrossReceiptsTotalAmt>86678</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>0</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>86678</GrossRevenueTotalEventsAmt>
        <CashPrizesTotalEventsAmt>0</CashPrizesTotalEventsAmt>
        <NonCashPrizesTotalEventsAmt>0</NonCashPrizesTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>27300</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>0</FoodAndBeverageTotalEventsAmt>
        <EntertainmentTotalEventsAmt>22935</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>0</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>50235</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>36443</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="R000004" softwareId="23018249" softwareVersionNum="v1.00">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description;Amount^Banking Charges and Fees;48|Meetings and Travel;17|Marketing and Sponsorships;1655|Gatherings and Award Ceremonies;523|Gifts and Awards;371|Insurance;1746|Licenses and Permits;20|Speaker Honorariums;30|Subscriptions;1067|Sunshine and Appreciation;309|Supplies and materials;4260|Telecommunications and Website;3000|Depreciation;11865^Total;24911^</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>Description;Amount^Unrealized Gains and Losses on Investments;17722^Total;17722^</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
