efile Public Visual Render
ObjectId: 202243189349319644 - Submission: 2022-11-14
TIN: 71-0992446
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to
www.irs.gov/Form990
for instructions and the latest information.
OMB No. 1545-0047
20
21
Open to Public Inspection
Name of the organization
KIVA MICROFUNDS
Employer identification number
71-0992446
Part I
Identification of Disregarded Entities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Total income
(e)
End-of-year assets
(f)
Direct controlling
entity
(1)
KIVA USER FUNDS LLC
986 MISSION ST STE 400
SAN FRANCISCO
,
CA
94103
26-1778383
FBO ACCOUNT HOLDER
CA
0
163,148,888
KIVA MICROFUNDS
(2)
KIVA-DAF LLC
986 MISSION ST STE 400
SAN FRANCISCO
,
CA
94103
46-3976029
DONOR ADVISED FUND ACCOUNT
DE
4,157,228
10,007,293
KIVA MICROFUNDS
(3)
KIVA IMPACT FUNDS LLC
986 MISSION ST STE 400
SAN FRANCISCO
,
CA
94103
81-3992333
IMPACT INVESTMENT FUND SUPPORTING REFUGEES
DE
0
0
KIVA MICROFUNDS
(4)
KIVA PROTOCOL LLC
986 MISSION ST STE 400
SAN FRANCISCO
,
CA
94103
83-2560412
BLOCKCHAIN-BASED DIGITAL ID TECHNOLOGY
DE
0
0
KIVA MICROFUNDS
(5)
KIVA CAPITAL MANAGEMENT LLC
986 MISSION ST STE 400
SAN FRANCISCO
,
CA
94103
84-2909332
IMPACT INVESTMENT FUND MANAGER
DE
1,961,359
1,744,063
KIVA MICROFUNDS
(6)
KIVA REFUGEE INVESTMENT FUND LLC
986 MISSION ST STE 400
SAN FRANCISCO
,
CA
94103
84-2915844
PROPOSED INVESTMENT FUND FOR KIVA CAPITAL MANAGEMENT, LLC
DE
0
0
KIVA MICROFUNDS
(7)
CALIFORNIA REBUILDING FUND LLC
986 MISSION ST STE 400
SAN FRANCISCO
,
CA
94103
85-2987081
CALIFORNIA FUND FOR SMALL BUSINESSES (COVID-19 RESPONSE)
DE
0
0
KIVA MICROFUNDS
(8)
CASE B-SPV LLC
986 MISSION ST STE 400
SAN FRANCISCO
,
CA
94103
85-3053551
CALIFORNIA FUND FOR SMALL BUSINESSES (COVID-19 RESPONSE)
DE
107,271
17,435,428
KIVA MICROFUNDS
(9)
CASE G-SPV LLC
986 MISSION ST STE 400
SAN FRANCISCO
,
CA
94103
85-3073827
CALIFORNIA FUND FOR SMALL BUSINESSES (COVID-19 RESPONSE)
DE
827,174
37,101,957
KIVA MICROFUNDS
(10)
SMALL BUSINESS RESILIENCE FUND LLC
986 MISSION ST STE 400
SAN FRANCISCO
,
CA
94103
85-3396223
INTERNATIONAL FUND FOR SMALL BUSINESSES (COVID-19 RESPONSE)
DE
0
0
KIVA MICROFUNDS
(11)
JURNUS LLC
986 MISSION ST STE 400
SAN FRANCISCO
,
CA
94103
85-4390192
BLOCKCHAIN-RELATED WORK WITH DEIM
DE
0
0
KIVA MICROFUNDS
Part II
Identification of Related Tax-Exempt Organizations.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Exempt Code section
(e)
Public charity status
(if section 501(c)(3))
(f)
Direct controlling
entity
(g)
Section 512(b)(13) controlled entity?
Yes
No
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2021
Page 2
Schedule R (Form 990) 2021
Page
2
Part III
Identification of Related Organizations Taxable as a Partnership.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
Part IV
Identification of Related Organizations Taxable as a Corporation or Trust.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Type of entity
(C corp, S corp,
or trust)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Percentage
ownership
(i)
Section 512(b)(13) controlled entity?
Yes
No
Schedule R (Form 990) 2021
Page 3
Schedule R (Form 990) 2021
Page
3
Part V
Transactions With Related Organizations.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note.
Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1
During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a
Receipt of
(i)
interest,
(ii)
annuities,
(iii)
royalties, or
(iv)
rent from a controlled entity
.....................
1a
b
Gift, grant, or capital contribution to related organization(s)
............................
1b
c
Gift, grant, or capital contribution from related organization(s)
............................
1c
d
Loans or loan guarantees to or for related organization(s)
............................
1d
e
Loans or loan guarantees by related organization(s)
............................
1e
f
Dividends from related organization(s)
............................
1f
g
Sale of assets to related organization(s)
............................
1g
h
Purchase of assets from related organization(s)
............................
1h
i
Exchange of assets with related organization(s)
............................
1i
j
Lease of facilities, equipment, or other assets to related organization(s)
.......................
1j
k
Lease of facilities, equipment, or other assets from related organization(s)
......................
1k
l
Performance of services or membership or fundraising solicitations for related organization(s)
.....................
1l
m
Performance of services or membership or fundraising solicitations by related organization(s)
.................
1m
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s)
...................
1n
o
Sharing of paid employees with related organization(s)
............................
1o
p
Reimbursement paid to related organization(s) for expenses
............................
1p
q
Reimbursement paid by related organization(s) for expenses
............................
1q
r
Other transfer of cash or property to related organization(s)
............................
1r
s
Other transfer of cash or property from related organization(s)
............................
1s
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization
(b)
Transaction
type (a-s)
(c)
Amount involved
(d)
Method of determining amount involved
Schedule R (Form 990) 2021
Page 4
Schedule R (Form 990) 2021
Page
4
Part VI
Unrelated Organizations Taxable as a Partnership.
Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity
(b)
Primary activity
(c)
Legal domicile
(state or foreign
country)
(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)
(e)
Are all partners
section
501(c)(3)
organizations?
(f)
Share of total income
(g)
Share of
end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
Yes
No
Schedule R (Form 990) 2021
Page 5
Schedule R (Form 990) 2021
Page
5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference
Explanation
Schedule R (Form 990) 2021
Additional Data
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