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MARY ELLEN & LYNN LIBBY FOUNDATION: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
MARY ELLEN & LYNN LIBBY FOUNDATION (EIN 87-4098738)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-06-15
IRS object ID
202601669349100860
Schema version
2025v4.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-06-15T14:28:34-04:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN854070141PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WHITE RUDY LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1436 CLOVERLEAF ROADAddressLine1Txt
CityELIZABETHTOWNCityNm
State AbbreviationPAStateAbbreviationCd
ZIP170229614ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN874098738EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MARY ELLEN & LYNN LIBBY FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlMARYBusinessNameControlTxt
Phone7172034827PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1231 PROSPECT ROADAddressLine1Txt
CityELIZABETHTOWNCityNm
State AbbreviationPAStateAbbreviationCd
ZIP17022ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMARY ELLEN LIBBYPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone7172034827PhoneNum
Signature2026-06-15SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPHILIP O RUDYPreparerPersonNm
PTINP00852929PTIN
Phone7173674820PhoneNum
Preparation2026-06-15PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$3,233,331FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$100ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$99,581DividendsRevAndExpnssAmt
Dividends Net Invst Incm$99,581DividendsNetInvstIncmAmt
Dividends Adj Net Incm$99,581DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$24,761NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$762,421GrossSalesPriceAmt
Total Rev And Expnss$124,442TotalRevAndExpnssAmt
Total Net Invst Incm$99,581TotalNetInvstIncmAmt
Total Adj Net Incm$99,581TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$1,150AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps$1,150AccountingFeesChrtblPrpsAmt
Other Prof Fees Rev And Expnss$20,000OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$20,000OtherProfFeesNetInvstIncmAmt
Taxes Rev And Expnss$4,227TaxesRevAndExpnssAmt
Taxes Net Invst Incm$3,127TaxesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$25,377TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$23,127TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$1,150TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$130,815ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$130,815ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$156,192TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$23,127TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$131,965TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$31,750ExcessRevenueOverExpensesAmt
Net Investment Income$76,454NetInvestmentIncomeAmt
Adjusted Net Income$99,581AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$66,962SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$154,992SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$154,992SavAndTempCashInvstEOYFMVAmt
Other Investments BOY$2,738,043OtherInvestmentsBOYAmt
Other Investments EOY$3,078,339OtherInvestmentsEOYAmt
Other Investments EOYFMV$3,078,339OtherInvestmentsEOYFMVAmt
Total Assets BOY$2,805,005TotalAssetsBOYAmt
Total Assets EOY$3,233,331TotalAssetsEOYAmt
Total Assets EOYFMV$3,233,331TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$2,805,005NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$3,233,331NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$2,805,005TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$3,233,331TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$2,805,005TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$3,233,331TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$2,805,005TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$31,750ExcessRevenueOverExpensesAmt
Other Increases$460,076OtherIncreasesAmt
Subtotal$3,233,331SubtotalAmt
Tot Net Ast Or Fund Balances EOY$3,233,331TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$1,063InvestmentIncomeExciseTaxAmt
Subtotal$1,063SubtotalAmt
Tax Based On Investment Income$1,063TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$1,100EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$1,100TotalPaymentsAndCreditsAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$2EsPenaltyAmt
Overpayment$35OverpaymentAmt
Applied To ES Tax$35AppliedToESTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StatePAOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksMARY ELLEN LIBBYIndividualWithBooksNm
Phone7172034827PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1231 PROSPECT ROADAddressLine1Txt
CityELIZABETHTOWNCityNm
State AbbreviationPAStateAbbreviationCd
ZIP17022ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
MARY ELLEN LIBBY
231 PROSPECT ROADELIZABETHTOWNPA17022PRESIDENT1.00$0$0$0
LYNN LIBBY
231 PROSPECT ROADELIZABETHTOWNPA17022DIRECTOR1.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$2,908,191AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$110,977AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$3,019,168TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$3,019,168AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$45,288CashDeemedCharitableAmt
Net Vl Noncharitable Assets$2,973,880NetVlNoncharitableAssetsAmt
Minimum Investment Return$148,694MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$148,694MinimumInvestmentReturnAmt
Tax Based On Investment Income$1,063TaxBasedOnInvestmentIncomeAmt
Total Tax$1,063TotalTaxAmt
Distributable Before Adj$147,631DistributableBeforeAdjAmt
Distributable Before Ded$147,631DistributableBeforeDedAmt
Distributable As Adjusted$147,631DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$131,965ExpensesAndContributionsAmt
Qualifying Distributions$131,965QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$147,631DistributableAsAdjustedAmt
Undistributed Income PY$130,815UndistributedIncomePYAmt
Qualifying Distributions$131,965QualifyingDistributionsAmt
Applied To Year1$130,815AppliedToYear1Amt
Applied To Current Year$1,150AppliedToCurrentYearAmt
Undistributed Income CY$146,481UndistributedIncomeCYAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (5 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
ELIZABETHTOWN BRETHREN IN CHRIST
996 E HIGH STELIZABETHTOWNPA17022PCGENERAL SUPPORT$60,000
WATER STREET MISSION
210 S PRINCE STLANCASTERPA17603PCGENERAL SUPPORT$10,000
COMMUNITY CUPBOARD OF ELIZABETHTOWN
61 E WASHINGTON STELIZABETHTOWNPA17022PCGENERAL SUPPORT$35,815
PITTIES LOVE PEACE
PO BOX 534ELIZABETHTOWNPA17022PCGENERAL SUPPORT$20,000
MIDDLE CREEK SEARCH & RESCUE INC
PO BOX 701EPHRATAPA17522PCGENERAL SUPPORT$5,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$130,815TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$99,581ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$24,761ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$124,342ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$124,342TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryINDIRECT ACCOUNTING FEESCategoryTxt
Amt$1,150Amt
Disbursements Charitable Prps$1,150DisbursementsCharitablePrpsAmt

Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch

Gain Loss Sale Other Asset GainLossSaleOtherAssetGrp (2 entries)

AssetAssetDescHow AcquiredHowAcquiredTxtGross Sales PriceGrossSalesPriceAmtBasisBasisAmtTotal NetTotalNetAmt
COUNSEL TRUST CO. A/C CT1766AGYPURCHASE$45,787$44,700$1,087
COUNSEL TRUST CO. A/C CT1766AGYPURCHASE$716,634$692,960$23,674

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp (3 entries)

Category Or ItemCategoryOrItemTxtListed At Cost Or FMVListedAtCostOrFMVCdBook ValueBookValueAmtEOYFMVEOYFMVAmt
FIXED INCOME ETF'S - COUNSEL TRUSTFMV$511,185$511,185
DOMESTIC EQUITY ETF'S - COUNSEL TRUSFMV$2,499,113$2,499,113
ALTERNATIVE-COUNSEL TRUSTFMV$68,041$68,041

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

FieldValueIRS element (for citing)
DescUNREALIZED GAINSDesc
Amt$460,076Amt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryINVESTMENT FEESCategoryTxt
Amt$20,000Amt
Net Investment Income$20,000NetInvestmentIncomeAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmt
FEDERAL EXCISE TAX$1,100
FOREIGN TAXES$3,127$3,127

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