﻿<?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>2025-02-22T12:07:06-06:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>930900579</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MCDONALD JACOBS PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>121 SW SALMON ST STE 1100</AddressLine1Txt>
        <CityNm>PORTLAND</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>97204</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>611733748</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>KIDS-HEAL</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>KIDS</BusinessNameControlTxt>
      <PhoneNum>9713448579</PhoneNum>
      <USAddress>
        <AddressLine1Txt>25 NW 23RD PLACE 6</AddressLine1Txt>
        <CityNm>PORTLAND</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>97210</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>FRANK ETXANIZ</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>9713448579</PhoneNum>
      <SignatureDt>2025-02-21</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>SANG AHN</PreparerPersonNm>
      <PTIN>P00540880</PTIN>
      <PhoneNum>5032270581</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>WWW.KIDS-HEAL.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>58593</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>58593</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>58593</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>28271</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>8040</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>1140</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>12713</OtherExpensesTotalAmt>
      <TotalExpensesAmt>50164</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>8429</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>-69983</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>-61554</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>22527</BOYAmt>
        <EOYAmt>33190</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>22527</BOYAmt>
        <EOYAmt>33190</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>92510</BOYAmt>
        <EOYAmt>94744</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>-69983</BOYAmt>
        <EOYAmt>-61554</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>KIDS-HEAL IS A SCHOOL BASED, STUDENT POWERED, TEACHER RUN ARTS, HEALTH AND CULTURE LABORATORY. THE MISSION OF KIDS-HEAL IS TO HELP IMPROVE THE CREATIVE, PHYSICAL AND CULTURAL HEALTH OF CHILDREN ACROSS OREGON AND S.W. IDAHO THROUGH FREE ONLINE INTERACTIVE ART, HEALTH AND CULTURE CLASSES.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>1. PRESS AND FUNDRAISING KITS 2000 PRESENTATIONS HAVE BEEN PRINTED: 1000 BROCHURES IN ENGLISH, WITH 1000 CROSSWORD PUZZLES IN ENGLISH, AND1000 ART COLORING POSTERS + 1000 BROCHURES (FOLLETOS) IN SPANISH, WITH1000 CROSSWORD PUZZLES (CRUZEGRAMAS) IN SPANISH, AND 1000 ART COLORING POSTERS. KIDS-HEAL PRESENTATION KITS ARE BEING USED TO CONTACT SCHOOLS AND FUNDERS IN THE US, CANADA, ACROSS MEXICO AND INTO CENTRAL AND SOUTH AMERICA. FREE HEALTH EDUCATION FOR CHILDREN IN ALL THE AMERICAS IS NOW A REALITY.2. OUTREACH AND IMPLEMENTATIONONE OF THE CORNERSTONES OF KIDS-HEAL'S FOUNDATION HAS ALWAYS BEEN HOW TO BE IN THE SCHOOLS WITHOUT PHYSICALLY BEING IN THE SCHOOLS. HOW TO CREATE AN ENGAGING, EVALUATED AND MEMORABLE ONLINE PRESENCE. IT TOOK 4 YEARS OF IN THE FIELD RESEARCH AND TESTING TO UNDERSTAND HOW TO CREATE AND PRODUCE AN ONLINE AND FUNCTIONAL PRESENCE.ANY NEW CONTENT REALLY NEEDS AN IN-SCHOOL PRESENCE TO GROUND IT AND MAKE THE WORK MORE PERSONAL. POORER, AND RURAL, SCHOOLS CAN HAVE CHALLENGES WITH ANYTHING NEW. NEW PROGRAMMING CAN ALSO INTIMIDATE TEACHERS AND CONFUSE STUDENTS. KIDS-HEAL IS STILL FOCUSED ON STARTING IN THE POOREST SCHOOLS AND WORKING OUR WAY UP THE EDUCATIONAL FOOD CHAIN, IN BOTH OREGON AND IN MEXICO.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>38530</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>38530</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ELLEN GOLDSMITH</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHERIE EVANS</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>FRANK ETXANIZ</PersonNm>
        <TitleTxt>SEC./TREASURER/EXEC. DIREC</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</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>1</MadeLoansToFromOfficersInd>
      <LoansToFromOfficersAmt referenceDocumentId="RetDoc1042800001">94744</LoansToFromOfficersAmt>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd referenceDocumentId="RetDoc1042800001">0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>OR</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>THE ORGANIZATION</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>25 NW 23RD PLACE 6 PMB 223</AddressLine1Txt>
          <CityNm>PORTLAND</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>97210</ZIPCd>
        </USAddress>
        <PhoneNum>9713448579</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">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>50000</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>10000</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>45000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>65000</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>58593</CurrentTaxYearAmt>
        <TotalAmt>228593</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>50000</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>10000</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>45000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>65000</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>58593</CurrentTaxYearAmt>
        <TotalAmt>228593</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>108784</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>119809</PublicSupportTotal170Amt>
      <TotalSupportAmt>228593</TotalSupportAmt>
      <PublicSupportCY170Pct>0.52410</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.28890</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART II, SECTION C, LINE 17B, FACTS AND CIRCUMSTANCES TEST:</FormAndLineReferenceDesc>
        <ExplanationTxt>ALTHOUGH KIDS-HEAL DID NOT SATISFY THE 33 1/3% OF SUPPORT TEST AS OF AND FOR THE TAXABLE PERIOD ENDED JUNE 30, 2022, KID-HEAL FULLY SATISFIED THE FACTS AND CIRCUMSTANCES TEST OUTLINED IN REGS. 1.170A-9(F)(3), AS ALTHOUGH KIDS-HEAL DID NOT SATISFY THE 33 1/3% OF SUPPORT TEST AS OF AND FOR THE TAXABLE PERIOD ENDED JUNE 30, 2023, KID-HEAL FULLY SATISFIED THE FACTS AND CIRCUMSTANCES TEST OUTLINED IN REGS. 1.170A-9(F)(3), AS FOLLOWS: * THE INITIAL YEARS OF KIDS-HEAL WERE FOCUSED ON DEVELOPING EDUCATIONAL PROGRAMS FOR CHILDREN ACROSS THE STATE. KIDS-HEAL IS NOW FOCUSED ON BUILDING A SUSTAINABLE BUSINESS AND FUNDRAISING STUCTURE BASED ON GENERAL PUBLIC SUPPORT. * KIDS-HEAL HAS A GOVERNING BODY THAT REPRESENTS THE BROAD INTERESTS OF THE PUBLIC, RATHER THAN THE PERSONAL AND PRIVATE INTERESTS OF A LIMITED NUMBER OF DONORS. * KIDS-HEAL PROVIDES SERVICES DIRECTLY FOR THE BENEFIT OF THE GENERAL PUBLIC ON A CONTINUING BASIS AND MAINTAINS A VARIETY OF PROGRAMS TO ACCOMPLISH IT'S CHARITABLE WORK IN THE COMMUNITY. KIDS-HEAL PROVIDES EDUCATIONAL SERVICES DIRECTLY TO STUDENTS AT PUBLIC SCHOOLS THAT ARE HOME TO OREGON'S HIGHEST HUNGER, POVERTY AND UNEMPLOYEMNT RATES.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </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>
    <IRS990ScheduleL documentId="RetDoc1042800001">
      <LoansBtwnOrgInterestedPrsnGrp>
        <PersonNm>FRANK ETXANIZ</PersonNm>
        <RelationshipWithOrgTxt>EXEC DIR</RelationshipWithOrgTxt>
        <LoanPurposeTxt>OPS</LoanPurposeTxt>
        <LoanToOrganizationInd>X</LoanToOrganizationInd>
        <OriginalPrincipalAmt>31248</OriginalPrincipalAmt>
        <BalanceDueAmt>24914</BalanceDueAmt>
        <DefaultInd>0</DefaultInd>
        <BoardOrCommitteeApprovalInd>0</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>0</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <LoansBtwnOrgInterestedPrsnGrp>
        <PersonNm>FRANK ETXANIZ</PersonNm>
        <RelationshipWithOrgTxt>EXEC DIR</RelationshipWithOrgTxt>
        <LoanPurposeTxt>OPS</LoanPurposeTxt>
        <LoanToOrganizationInd>X</LoanToOrganizationInd>
        <OriginalPrincipalAmt>29117</OriginalPrincipalAmt>
        <BalanceDueAmt>29117</BalanceDueAmt>
        <DefaultInd>0</DefaultInd>
        <BoardOrCommitteeApprovalInd>0</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>0</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <LoansBtwnOrgInterestedPrsnGrp>
        <PersonNm>FRANK ETXANIZ</PersonNm>
        <RelationshipWithOrgTxt>EXEC DIR</RelationshipWithOrgTxt>
        <LoanPurposeTxt>OPS</LoanPurposeTxt>
        <LoanToOrganizationInd>X</LoanToOrganizationInd>
        <OriginalPrincipalAmt>27979</OriginalPrincipalAmt>
        <BalanceDueAmt>27979</BalanceDueAmt>
        <DefaultInd>0</DefaultInd>
        <BoardOrCommitteeApprovalInd>0</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>0</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <LoansBtwnOrgInterestedPrsnGrp>
        <PersonNm>FRANK ETXANIZ</PersonNm>
        <RelationshipWithOrgTxt>EXEC DIR</RelationshipWithOrgTxt>
        <LoanPurposeTxt>OPS</LoanPurposeTxt>
        <LoanToOrganizationInd>X</LoanToOrganizationInd>
        <OriginalPrincipalAmt>12734</OriginalPrincipalAmt>
        <BalanceDueAmt>12734</BalanceDueAmt>
        <DefaultInd>0</DefaultInd>
        <BoardOrCommitteeApprovalInd>0</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>0</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <TotalBalanceDueAmt>94744</TotalBalanceDueAmt>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: TRAVEL. AMOUNT: 8,851. DESCRIPTION: OFFICE EXPENSES. AMOUNT: 2,799. DESCRIPTION: MISCELLANEOUS. AMOUNT: 310. DESCRIPTION: FOOD. AMOUNT: 313. DESCRIPTION: EQUIPMENT AND REPAIRS. AMOUNT: 440. TOTAL TO FORM 990-EZ, LINE 16: 12,713.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: DUE TO EXECUTIVE DIRECTOR. BEG. OF YEAR AMOUNT: 92,510. END OF YEAR AMOUNT: 94,744.</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>