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    <Timestamp>2013-11-15T18:05:32-08:00</Timestamp>
    <TaxPeriodEndDate>2012-12-31</TaxPeriodEndDate>
    <PreparerFirm>
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        <BusinessNameLine1>MISKIN &amp; ASSOCIATES PA</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>PO BOX 412</AddressLine1>
        <City>RIGBY</City>
        <State>ID</State>
        <ZIPCode>83442</ZIPCode>
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    <TaxPeriodBeginDate>2012-01-01</TaxPeriodBeginDate>
    <Filer>
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      <Name>
        <BusinessNameLine1>RIGBY AREA SENIOR CITIZENS INC</BusinessNameLine1>
      </Name>
      <NameControl>RIGB</NameControl>
      <Phone>2087458211</Phone>
      <USAddress>
        <AddressLine1>PO BOX 525</AddressLine1>
        <City>RIGBY</City>
        <State>ID</State>
        <ZIPCode>834420525</ZIPCode>
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    <Officer>
      <Name>WAYNE PENNELL</Name>
      <Title>TREASURER</Title>
      <Phone>2087458211</Phone>
      <DateSigned>2013-11-15</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
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    <Preparer>
      <Name>CORBET MISKIN</Name>
      <Phone>2087459006</Phone>
      <DatePrepared>2013-11-15</DatePrepared>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
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      <NameOfPrincipalOfficerPerson>WAYNE PENNELL</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>391 COMMUNITY LANE</AddressLine1>
        <City>RIGBY</City>
        <State>ID</State>
        <ZIPCode>83442</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>58497</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
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      <WebSite>N/A</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>1975</YearFormation>
      <StateLegalDomicile>ID</StateLegalDomicile>
      <ActivityOrMissionDescription>THE MISSION OF THE ORGANIZATION IS TO PROVIDE A DAILY BALANCED MEAL FOR ALL SENIOR CITIZENS OF THE COMMUNITY, TO PROVIDE A CLEAN &amp; SAFE ENVIRONMENT FOR EDUCATIONAL &amp; COMMUNITY EVENTS, AND A GATHERING PLACE IN THE EVENT OF A DISASTER.</ActivityOrMissionDescription>
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      <NbrIndependentVotingMembers>4</NbrIndependentVotingMembers>
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      <TotalNbrVolunteers>12</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <ContributionsGrantsPriorYear>74835</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>54197</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenueCY>0</ProgramServiceRevenueCY>
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      <RevenuesLessExpensesPriorYear>16435</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>-7133</RevenuesLessExpensesCY>
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      <MissionDescription>THE MISSION OF THE ORGANIZATION IS</MissionDescription>
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      <CreditCounseling>false</CreditCounseling>
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      <ReportProgRelInvest>false</ReportProgRelInvest>
      <ReportOtherAssets>false</ReportOtherAssets>
      <ReportOtherLiabilities>false</ReportOtherLiabilities>
      <ReportFin48Footnote>false</ReportFin48Footnote>
      <IndependentAuditFinancialStmt>false</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt>false</ConsolidatedAuditFinancialStmt>
      <School>false</School>
      <ForeignOffice>false</ForeignOffice>
      <ForeignActivities>false</ForeignActivities>
      <MoreThan5000KToOrganizations>false</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>false</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>false</ProfessionalFundraising>
      <FundraisingActivities>false</FundraisingActivities>
      <Gaming>false</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations>false</GrantsToOrganizations>
      <GrantsToIndividuals>false</GrantsToIndividuals>
      <ScheduleJRequired>false</ScheduleJRequired>
      <TaxExemptBonds>false</TaxExemptBonds>
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      <PriorExcessBenefitTransaction>false</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP>false</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>false</GrantToRelatedPerson>
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      <PartialLiquidation>false</PartialLiquidation>
      <DisregardedEntity>false</DisregardedEntity>
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      <TransactionRelatedEntity>false</TransactionRelatedEntity>
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      <NumberW2GIncluded>0</NumberW2GIncluded>
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      <EmploymentTaxReturnsFiled>true</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>false</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
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      <Form8282PropertyDisposedOf>false</Form8282PropertyDisposedOf>
      <FundsToPayPremiums>false</FundsToPayPremiums>
      <PremiumsPaid>false</PremiumsPaid>
      <IndoorTanningServices>false</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
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      <NumberIndependentVotingMembers>4</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>false</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>false</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>false</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
      <MembersOrStockholders>false</MembersOrStockholders>
      <ElectionOfBoardMembers>false</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>false</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>true</MinutesOfGoverningBody>
      <MinutesOfCommittees>true</MinutesOfCommittees>
      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>false</LocalChapters>
      <Form990ProvidedToGoverningBody>true</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>true</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>true</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>true</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>false</WhistleblowerPolicy>
      <DocumentRetentionPolicy>false</DocumentRetentionPolicy>
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      <CompensationProcessOther>false</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <StatesWhereCopyOfReturnIsFiled>ID</StatesWhereCopyOfReturnIsFiled>
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      <TheBooksAreInCareOf>
        <NamePerson>WAYNE PENNELL</NamePerson>
        <TelephoneNumber>2087458211</TelephoneNumber>
        <AddressUS>
          <AddressLine1>391 COMMUNITY LANE</AddressLine1>
          <City>RIGBY</City>
          <State>ID</State>
          <ZIPCode>83442</ZIPCode>
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        <NamePerson>JENNIE CHRISTENSEN</NamePerson>
        <Title>CHAIRMAN</Title>
        <AverageHoursPerWeek>20.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ROD PUMPHREY</NamePerson>
        <Title>VICE CHAIR</Title>
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        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JUDY WATERS</NamePerson>
        <Title>SECRETARY</Title>
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        <Officer>X</Officer>
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        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>WAYNE PENNELL</NamePerson>
        <Title>TREASURER</Title>
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        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>false</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <FundraisingEvents>2942</FundraisingEvents>
      <GovernmentGrants>8813</GovernmentGrants>
      <AllOtherContributions>42442</AllOtherContributions>
      <TotalContributions>54197</TotalContributions>
      <InvestmentIncome>
        <TotalRevenueColumn>94</TotalRevenueColumn>
      </InvestmentIncome>
      <GrossRents>
        <Real>4206</Real>
      </GrossRents>
      <RentalIncomeOrLoss>
        <Real>4206</Real>
      </RentalIncomeOrLoss>
      <NetRentalIncomeOrLoss>
        <TotalRevenueColumn>4206</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>4206</RelatedOrExemptFunctionIncome>
      </NetRentalIncomeOrLoss>
      <CntrbtnsRprtdFundraisingEvents>2942</CntrbtnsRprtdFundraisingEvents>
      <TotalRevenue>
        <TotalRevenueColumn>58497</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>4300</RelatedOrExemptFunctionIncome>
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      <OtherSalariesAndWages>
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        <ProgramServices>34281</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </OtherSalariesAndWages>
      <PayrollTaxes>
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        <ProgramServices>1561</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </PayrollTaxes>
      <FeesForServicesAccounting>
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        <ProgramServices>575</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </FeesForServicesAccounting>
      <Advertising>
        <Total>65</Total>
        <ProgramServices>65</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </Advertising>
      <OfficeExpenses>
        <Total>1392</Total>
        <ProgramServices>1392</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
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      <Occupancy>
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        <ProgramServices>5418</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </Occupancy>
      <Insurance>
        <Total>1014</Total>
        <ProgramServices>1014</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </Insurance>
      <AllOtherExpenses>
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        <ProgramServices>20523</ProgramServices>
        <ManagementAndGeneral>801</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
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        <ProgramServices>64829</ProgramServices>
        <ManagementAndGeneral>801</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
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        <EOY>18955</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
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        <EOY>25</EOY>
      </SavingsAndTempCashInvestments>
      <LandBuildingsEquipmentBasis>252486</LandBuildingsEquipmentBasis>
      <LandBuildingsEquipmentBasisNet>
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        <EOY>252486</EOY>
      </LandBuildingsEquipmentBasisNet>
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        <EOY>271466</EOY>
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      <AccountsPayableAccruedExpenses>
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        <EOY>9587</EOY>
      </AccountsPayableAccruedExpenses>
      <TotalLiabilities>
        <BOY>8480</BOY>
        <EOY>9587</EOY>
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      <DoNotFollowSFAS117>X</DoNotFollowSFAS117>
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        <BOY>268989</BOY>
        <EOY>261879</EOY>
      </RetainedEarningsEndowmentEtc>
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        <EOY>261879</EOY>
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      <TotalLiabNetAssetsFundBalances>
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        <EOY>271466</EOY>
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      <ReconcilationPriorAdjustment>23</ReconcilationPriorAdjustment>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>false</FSAudited>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
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      <GrossInvestmentIncome170>
        <Total>0</Total>
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      <PublicSupportPertcentage170>0</PublicSupportPertcentage170>
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        <CurrentTaxYearMinus3Years>100188</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>53566</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>74835</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>54197</CurrentTaxYear>
        <Total>380361</Total>
      </GiftsGrantsContribReceived509>
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        <CurrentTaxYearMinus3Years>100188</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>53566</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>74835</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>54197</CurrentTaxYear>
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        <CurrentTaxYearMinus1Year>212</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>94</CurrentTaxYear>
        <Total>421</Total>
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      <InvestmentIncomeAndUBTI>
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        <CurrentTaxYearMinus1Year>212</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>94</CurrentTaxYear>
        <Total>421</Total>
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      <InvestmentIncomePercentage>0.00110</InvestmentIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
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        <BookValue>252486</BookValue>
      </Buildings>
      <TotalOfBookValueLandBuildings>252486</TotalOfBookValueLandBuildings>
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      <GeneralExplanation>
        <Identifier>Pt VI, Line 12c</Identifier>
        <Explanation>THE BOARD ROUTINELY REVIEWS THEIR OPERATIONS, BOARD,</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>AND STAFF TO MAKE CERTAIN NO CONFLICTS OF INTEREST</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>EXIST AND TO MAKE SURE POLICIES ARE BEING ENFORCED.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI, Line 19</Identifier>
        <Explanation>REQUEST FOR THE ORGANIZATIONS GOVERNING DOCUMENTS, INCLUDING</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>CONFLICT OF INTEREST POLICIES AND FINANCIAL AND TAX DOCUMENTS</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>CAN BE MADE AT THE SENIOR CENTER. IT IS THE ORGANIZATIONS</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>POLICY TO MAKE THESE DOCUMENTS AVAILABLE TO THE PUBLIC,</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>UPON REQUEST, IN A REASONABLE TIME FRAME SINCE THE ORGANIATIONS</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>HAS ONLY VOLUNTEER MANAGEMENT.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI, Line 11b</Identifier>
        <Explanation>THE GOVERNING BOARD REVIEWS THE RETURN WITH THE PREPARER,</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>ASKS ANY RELEVANT QUESTIONS, AND VERIFIES NUMBERS WITH</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>THE TREASURER.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24f</Identifier>
        <Explanation>BANK SERVICE CHARGES 527. 0. 527. 0. COMPUTER &amp; INTERNET 274. 0. 274. 0. CONTRACT LABOR 4129. 4129. 0. 0. SUPPLIES 1328. 1328. 0. 0. MEAL COSTS 12858. 12858. 0. 0. REPAIRS 2208. 2208. 0. 0.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
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