Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Cody Sipes Memorial Fund
EIN 81-2876526 • 501(c)3 • Klamath Falls, OR
Pub. 78 Eligible990-N Coverage
Profile
Financial support for youth in various ways
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
65th percentile
Higher net margin than 65% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
71st percentile
Faster asset growth than 71% of similar nonprofits.
Revenue Growth
72nd percentile
Faster revenue growth than 72% of similar nonprofits.
Balance Sheet
Assets
Up$39,707
Up $4,600 (+13%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Up$39,707
Up $4,600 (+13%) from 2023
Revenue
Up$42,559
Up $7,010 (+20%) from 2023
Expenses
Up$37,959
Up $11,336 (+43%) from 2023
Net Income
Down$4,600
Down $4,326 (-48%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $39,707
- Liabilities
- -
- Net assets
- $39,707
- Revenue
- $42,559
- Expenses
- $37,959
- Net income
- $4,600
| Balance Sheet | Operations | |||||
|---|---|---|---|---|---|---|
| Year | Assets | Liabilities | Net Assets | Revenue | Expenses | Net Income |
| 2024Detailed filing. Detailed filing data is available for this year. | $39.7 | $39.7 | $42.6 | $38.0 | $4.60 | |
| 2023Detailed filing. Detailed filing data is available for this year. | $35.1 | $0.00 | $35.1 | $35.5 | $26.6 | $8.93 |
| 2022Detailed filing. Detailed filing data is available for this year. | $26.2 | $0.00 | $26.2 | $87.7 | $78.7 | $9.00 |
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- May 14, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $79,981
Mission and Program Overview
Mission
Providing financial support directly to the youth and other programs that support them in klamath county
Program Services
| Description | Grants | Expenses |
|---|---|---|
| 9 EDUCATIONAL SCHOLARSHIPS 11,000.00, 3 MEDICAL SCHOLARSHIPS 16,500.00, 7 YOUTH SPORTS SPONSORSHIPS 3,200.00 ,8 ROTARY AND 4H SPONSORSHIPS 3,750.00, 1 CHILDRENS CAMP SPONSORSHIP 1,000.00,AND 2 CIVIC DONATIONS 2,000.00. | $37,450 | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| KIRK SIPES | President | PT | $0 | - | - |
| DEANNA SIPES | Treasurer | PT | $0 | - | - |
| AMY PALAZZOLO | Event Cordinator | - | $0 | - | - |
Fundraising, Events, and Gaming
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Memorial Race | $60,099 | $60,099 | $27,168 | $32,931 |
| Total Events | $60,099 | $60,099 | $37,422 | $22,677 |
Filing and Contact Details
Filer
- Filer Name
- Cody Sipes Memorial Fund
- EIN
- 81-2876526
- Phone
- 5418919812
- Address
- 11251 CRYSTAL SPRINGS RD, KLAMATH FALLS, OR 97603
Signing Officer
- Name
- Deanna Sipes
- Title
- Treasurer
- Phone
- 5418919812
- Signed
- 2025-05-14
- Discuss with paid preparer
- No
Preparer
- Firm
- H and R Block
- Address
- 340 PACIFIC AVE N, MONMOUTH, OR 97361
- Preparer
- Cynthia Wigget
- Phone
- 8004725625
Supplemental Narrative
Additional Explanations
Part 1 Line 10
“Scholarships and support provided breaks down to $11,000 in educational scholarships, $16,500 in medical support, $3,250 in sports sponsorships,$3,750 in rotary and 4h & ffa sponsorships, $1,000 donation to a childrens camp, & $2,000 in civic donations for the community well being.”
Form G Part II Line 1
“This amount consists of ticket sales $21,612 concessions $22,009 entry fees $10,810 camping fees $4,288 & like kind donations raffles $1,380”
Form G Part II Line 9
“Insurance for event, advertising, concession food, trophies and merchandise, and in kind supplies to put the event on”
Raw XML Appendix151 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | DEANNA SIPES |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5418919812 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 11251 CRYSTAL SPRINGS RD |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Klamath Falls |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 97603 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 35107 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 39707 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 19882 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 4600 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 275 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 35107 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 39707 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 60099 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 37450 |
| IRS990EZ/GrossReceiptsAmt | 0 | 79981 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 35107 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 39707 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 35107 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 39707 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 4.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | KIRK SIPES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | DEANNA SIPES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | AMY PALAZZOLO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | EVENT CORDINATOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | PROVIDING FINANCIAL SUPPORT DIRECTLY TO THE YOUTH AND OTHER PROGRAMS THAT SUPPORT THEM IN KLAMATH COUNTY |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 234 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | 9 EDUCATIONAL SCHOLARSHIPS 11,000.00, 3 MEDICAL SCHOLARSHIPS 16,500.00, 7 YOUTH SPORTS SPONSORSHIPS 3,200.00 ,8 ROTARY AND 4H SPONSORSHIPS 3,750.00, 1 CHILDRENS CAMP SPONSORSHIP 1,000.00,AND 2 CIVIC DONATIONS 2,000.00. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 37450 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 37422 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 22677 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | OR |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 37959 |
| IRS990EZ/TotalRevenueAmt | 0 | 42559 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationAssocInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.CODYSIPES.COM |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 76756 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 73036 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 78799 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 49974 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 13658 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 292223 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 3 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 3 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 3 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 3 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 292223 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 76756 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 73036 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 78799 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 49974 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 13658 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 292223 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 76756 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 73039 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 78799 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 49974 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 13658 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 292226 |
| IRS990ScheduleG/CharitableDistributionRqrInd | 0 | false |
| IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd | 0 | false |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 37422 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | MEMORIAL RACE |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt | 0 | 4522 |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt | 0 | 4522 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 60099 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 60099 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 60099 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 60099 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 22677 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 27168 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 27168 |
| IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt | 0 | 5732 |
| IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt | 0 | 5732 |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd | 0 | false |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd | 0 | false |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd | 0 | false |
| IRS990ScheduleG/GamingWithNonmembersInd | 0 | false |
| IRS990ScheduleG/LicensedInd | 0 | false |
| IRS990ScheduleG/LicenseSuspendedEtcInd | 0 | false |
| IRS990ScheduleG/MemberOfOtherEntityInd | 0 | false |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | SCHOLARSHIPS AND SUPPORT PROVIDED BREAKS DOWN TO $11,000 IN EDUCATIONAL SCHOLARSHIPS, $16,500 IN MEDICAL SUPPORT, $3,250 IN SPORTS SPONSORSHIPS,$3,750 IN ROTARY AND 4H & FFA SPONSORSHIPS, $1,000 DONATION TO A CHILDRENS CAMP, & $2,000 IN CIVIC DONATIONS FOR THE COMMUNITY WELL BEING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THIS AMOUNT CONSISTS OF TICKET SALES $21,612 CONCESSIONS $22,009 ENTRY FEES $10,810 CAMPING FEES $4,288 & LIKE KIND DONATIONS RAFFLES $1,380 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | INSURANCE FOR EVENT, ADVERTISING, CONCESSION FOOD, TROPHIES AND MERCHANDISE, AND IN KIND SUPPLIES TO PUT THE EVENT ON |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART 1 LINE 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM G PART II LINE 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM G PART II LINE 9 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | false |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DEANNA SIPES |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5418919812 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CODY SIPES MEMORIAL FUND |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CODY |
| ReturnHeader/Filer/EIN | 0 | 812876526 |
| ReturnHeader/Filer/PhoneNum | 0 | 5418919812 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 11251 CRYSTAL SPRINGS RD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | KLAMATH FALLS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 97603 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 431871840 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | H AND R BLOCK |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 340 PACIFIC AVE N |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | MONMOUTH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 97361 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8004725625 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-11 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Cynthia Wigget |
| ReturnHeader/ReturnTs | 0 | 2025-11-12T01:47:31Z |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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