RIGGS FOUNDATION: Form 990PF, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- RIGGS FOUNDATION (EIN 86-2829605)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-02-06
- IRS object ID
- 202440379349100119
- Schema version
- 2023v4.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-02-06T12:44:02-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 830232295 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOHATT JOHNSON & GODWIN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 603 | AddressLine1Txt |
| City | SHERIDAN | CityNm |
| State Abbreviation | WY | StateAbbreviationCd |
| ZIP | 828010603 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 862829605 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE RIGGS FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | RIGG | BusinessNameControlTxt |
| Phone | 3076725060 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 155 SCOTT DRIVE | AddressLine1Txt |
| City | SHERIDAN | CityNm |
| State Abbreviation | WY | StateAbbreviationCd |
| ZIP | 82801 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAN B RIGGS | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 3076725060 | PhoneNum |
| Signature | 2024-02-06 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | DAN B | PersonFirstNm |
| Person Last | RIGGS | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | TOMMY D DAVIS | PreparerPersonNm |
| PTIN | P01350475 | PTIN |
| Phone | 3076726494 | PhoneNum |
| Preparation | 2024-02-06 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $41,635 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $25,250 | ContriRcvdRevAndExpnssAmt |
| Total Rev And Expnss | $25,250 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $0 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $400 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $400 | CompOfcrDirTrstDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $665 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Chrtbl Prps | $166 | AccountingFeesChrtblPrpsAmt |
| Other Expenses Rev And Expnss | $63 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Dsbrs Chrtbl | $63 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $1,128 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $629 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $18,004 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $18,004 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $19,132 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $18,633 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $6,118 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $35,517 | CashBOYAmt |
| Cash EOY | $41,635 | CashEOYAmt |
| Cash EOYFMV | $41,635 | CashEOYFMVAmt |
| Total Assets BOY | $35,517 | TotalAssetsBOYAmt |
| Total Assets EOY | $41,635 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $41,635 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| No Donor Rstr Net Assests BOY | $35,517 | NoDonorRstrNetAssestsBOYAmt |
| No Donor Rstr Net Assests EOY | $41,635 | NoDonorRstrNetAssestsEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $35,517 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $41,635 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $35,517 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $41,635 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $35,517 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $6,118 | ExcessRevenueOverExpensesAmt |
| Subtotal | $41,635 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $41,635 | TotNetAstOrFundBalancesEOYAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $0 | InvestmentIncomeExciseTaxAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | WY | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | false | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
| Individual With Books | KATHRYN A RIGGS | IndividualWithBooksNm |
| Phone | 3076725060 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 155 SCOTT DRIVE | AddressLine1Txt |
| City | SHERIDAN | CityNm |
| State Abbreviation | WY | StateAbbreviationCd |
| ZIP | 82801 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | false | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | false | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Business Holdings | false | BusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|
| KATHRYN A RIGGS | ||||||||
| 155 SCOTT DRIVE | SHERIDAN | WY | 82801 | VICE PRESIDE | 1.00 | $0 | $0 | $0 |
| DAN B RIGGS | ||||||||
| 155 SCOTT DRIVE | SHERIDAN | WY | 82801 | PRESIDENT | 1.00 | $0 | $0 | $0 |
| J KYLE HENDRICKSON | ||||||||
| 155 SCOTT DRIVE | SHERIDAN | WY | 82801 | DIRECTOR | 1.00 | $400 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | N/A | Description1Txt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $39,893 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $39,893 | TotalFMVOfUnusedAssetsAmt |
| Adjusted Total FMV Of Unused Ast | $39,893 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $598 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $39,295 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $1,965 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $1,965 | MinimumInvestmentReturnAmt |
| Distributable Before Adj | $1,965 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $1,965 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $1,965 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $18,633 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $18,633 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $1,965 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr1 | $19,716 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $19,716 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $18,633 | QualifyingDistributionsAmt |
| Applied To Current Year | $1,965 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $16,668 | RemainingDistriFromCorpusAmt |
| Total Corpus | $36,384 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov To Next Yr | $36,384 | ExcessDistriCyovToNextYrAmt |
| Excess From Year1 | $19,716 | ExcessFromYear1Amt |
| Excess From Current Year | $16,668 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (16 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| SHERIDAN WYO RODEO BOARD | |||||||
| PO BOX 742 | SHERIDAN | WY | 82801 | NONE | TAX-EXEMPT | PROMOTION OF RODEO & INDOOR ARENA | $12,000 |
| BIG HORN EQUESTRIAN CENTER | |||||||
| 352 BIRD FARM ROAD | BIG HORN | WY | 82833 | NONE | TAX-EXEMPT | TO PROMOTE EQUINE ACTIVITIES | $250 |
| THE BRINTON MUSEUM | |||||||
| 239 BRINTON ROAD | BIG HORN | WY | 82833 | NONE | TAX-EXEMPT | PROMOTION OF THE ARTS | $100 |
| MEMORIAL HOSPITAL FOUNDATION | |||||||
| 1401 WEST FIFTH STREET | SHERIDAN | WY | 82801 | NONE | TAX-EXEMPT | SUPPORT FOR LOCAL PUBLIC HOSPITAL | $150 |
| DOG & CAT SHELTER INC | |||||||
| 84 EAST RIDGE ROAD | SHERIDAN | WY | 82801 | NONE | TAX-EXEMPT | TO PROVIDE HOUSING FOR ANIMALS | $100 |
| WORLDS OF MUSIC | |||||||
| 457 NORTH MAIN | BUFFALO | WY | 82801 | NONE | TAX-EXEMPT | COMPLEMENTARY MEDICINE RETREAT | $300 |
| CITY OF SHERIDAN PUBLIC ARTS | |||||||
| 55 GRINNELL PLAZA | SHERIDAN | WY | 82801 | NONE | TAX-EXEMPT | PROMOTION OF DOWNTOWN ART DISPLAYS | $100 |
| CHILD DEVELOPMENT CENTER | |||||||
| 245 SOUTH LINDEN | SHERIDAN | WY | 82801 | NONE | TAX-EXEMPT | PROMOTE YOUNG CHILD DEVELOPMENT | $50 |
| HOLY NAME CATHOLIC SCHOOL | |||||||
| 121 S CONNOR ST | SHERIDAN | WY | 82801 | NONE | TAX-EXEMPT | SUPPORT OPERATIONS | $250 |
| THE HUB ON SMITH | |||||||
| 211 SMITH STREET | SHERIDAN | WY | 82801 | NONE | TAX-EXEMPT | ACTIVITY CENTER FOR SENIOR CITIZENS | $50 |
| GENESIS FOUNDATION | |||||||
| 150 SOUTH TSCHIRGI | SHERIDAN | WY | 82801 | NONE | TAX-EXEMPT | TOTAL SUPPORT OF THE SALVATION ARMY | $100 |
| CHILDRENS CENTER | |||||||
| 863 HIGHLAND AVENUE | SHERIDAN | WY | 82801 | NONE | TAX-EXEMPT | SAFE ENVIRONMENT FOR CHILDREN | $50 |
| WYO THEATER | |||||||
| PO BOX 528 | SHERIDAN | WY | 82801 | NONE | TAX-EXEMPT | SUPPORT ARTS IN SHERIDAN COUNTY | $100 |
| ADVOCACY & RESOURCE CENTER | |||||||
| 136 COFFEEN AVENUE | SHERIDAN | WY | 82801 | NONE | TAX-EXEMPT | BATTERED FAMILY SHELTER | $50 |
| WYO WEST WARRIOR FOUNDATION | |||||||
| 1100 LEOPARD ST | SHERIDAN | WY | 82801 | NONE | TAX-EXEMPT | SUPPORT OPERATIONS | $750 |
| SHERIDAN COUNTY YOUTH MARKET LIVEST | |||||||
| SHERIDAN COUNTY FAIRGROUN | SHERIDAN | WY | 82801 | NONE | TAX-EXEMPT | SUPPORT YOUTH IN THE COMMUNITY | $3,604 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $18,004 | TotalGrantOrContriPdDurYrAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
| Contributor Person | DAN B AND KATHRYN A RIGGS | ContributorPersonNm |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 155 SCOTT DRIVE | AddressLine1Txt |
| City | SHERIDAN | CityNm |
| State Abbreviation | WY | StateAbbreviationCd |
| ZIP | 82801 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $25,250 | TotalContributionsAmt |
| Person Contribution | Yes (X) | PersonContributionInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amt | $665 | Amt |
| Disbursements Charitable Prps | $166 | DisbursementsCharitablePrpsAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|
| EXPENSES | ||
| OFFICE & POSTAGE | $63 | $63 |