BETA

GIGGLE FOUNDATION: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
GIGGLE FOUNDATION (EIN 46-1156385)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-07-30
IRS object ID
202632119349101558
Schema version
2025v4.2
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)
Return2026-07-30T14:06:32-05:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SMITH & HOWARD ADVISORY LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1271 17TH STREET NW SUITE 2100AddressLine1Txt
CityATLANTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP30363ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN461156385EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE GIGGLE FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% SANAT PATELInCareOfNm
Business Name ControlGIGGBusinessNameControlTxt
Phone6238780258PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line116150 N ARROWHEAD FOUNTAIN CTR 243AddressLine1Txt
CityPEORIACityNm
State AbbreviationAZStateAbbreviationCd
ZIP85382ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSANAT PATELPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone6238780258PhoneNum
Signature2026-11-16SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMELISSA L HORNEPreparerPersonNm
PTINP00788553PTIN
Phone4048746244PhoneNum
Preparation2026-11-16PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$1,466,868FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$70,000ContriRcvdRevAndExpnssAmt
Dividends Rev And Expnss$7,727DividendsRevAndExpnssAmt
Dividends Net Invst Incm$7,727DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$1,589NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$1,589GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$1,589CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$79,316TotalRevAndExpnssAmt
Total Net Invst Incm$9,316TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Taxes Rev And Expnss$78TaxesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$78TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$70,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$70,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$70,078TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$70,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$9,238ExcessRevenueOverExpensesAmt
Net Investment Income$9,316NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$1,765CashBOYAmt
Cash EOY$1,687CashEOYAmt
Cash EOYFMV$1,687CashEOYFMVAmt
Other Investments BOY$651,947OtherInvestmentsBOYAmt
Other Investments EOY$674,675OtherInvestmentsEOYAmt
Other Investments EOYFMV$1,465,181OtherInvestmentsEOYFMVAmt
Total Assets BOY$653,712TotalAssetsBOYAmt
Total Assets EOY$676,362TotalAssetsEOYAmt
Total Assets EOYFMV$1,466,868TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Additional Paid In Capital BOY$320,240AdditionalPaidInCapitalBOYAmt
Additional Paid In Capital EOY$320,240AdditionalPaidInCapitalEOYAmt
Retained Earning BOY$333,472RetainedEarningBOYAmt
Retained Earning EOY$356,122RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$653,712TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$676,362TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$653,712TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$676,362TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$653,712TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$9,238ExcessRevenueOverExpensesAmt
Other Increases$13,412OtherIncreasesAmt
Subtotal$676,362SubtotalAmt
Tot Net Ast Or Fund Balances EOY$676,362TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
PropertyCAPITAL GAIN DIVIDENDSPropertyDesc
How AcquiredPHowAcquiredCd
Gain Or Loss$1,589GainOrLossAmt
FieldValueIRS element (for citing)
Capital Gain Net Income$1,589CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$129InvestmentIncomeExciseTaxAmt
Subtotal$129SubtotalAmt
Tax Based On Investment Income$129TaxBasedOnInvestmentIncomeAmt
Exempt Frgn Org Tax Wthld At Srce$0ExemptFrgnOrgTaxWthldAtSrceAmt
Total Payments And Credits$0TotalPaymentsAndCreditsAmt
Tax Due$129TaxDueAmt
Refund$0RefundAmt

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 SatisfiedfalseSection508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
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

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1SANAT PATELBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6238780258PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line116150 N ARROWHEAD FOUNTAINS CENTERAddressLine1Txt
CityPEORIACityNm
State AbbreviationAZStateAbbreviationCd
ZIP85382ZIPCd
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 (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
SANAT PATEL
16150 N ARROWHEAD FOUNTAIN CTR 243PEORIAAZ85382PRESIDENT1.0$0$0$0
SUNDIP PATEL
16150 N ARROWHEAD FOUNTAIN CTR 243PEORIAAZ85382DIRECTOR1.0$0$0$0
JAGRUTI PATEL
16150 N ARROWHEAD FOUNTAIN CTR 243PEORIAAZ85382DIRECTOR1.0$0$0$0
TANYA MANSOUR
16150 N ARROWHEAD FOUNTAIN CTR 243PEORIAAZ85382DIRECTOR1.0$0$0$0
FieldValueIRS element (for citing)
Summary Of Direct Chrtbl ActySummaryOfDirectChrtblActyGrp
Sum Of Program Related InvstSumOfProgramRelatedInvstGrp

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$1,175,012AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$1,694AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,176,706TotalFMVOfUnusedAssetsAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$1,176,706AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$17,651CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,159,055NetVlNoncharitableAssetsAmt
Minimum Investment Return$57,953MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$57,953MinimumInvestmentReturnAmt
Tax Based On Investment Income$129TaxBasedOnInvestmentIncomeAmt
Total Tax$129TotalTaxAmt
Distributable Before Adj$57,824DistributableBeforeAdjAmt
Distributable Before Ded$57,824DistributableBeforeDedAmt
Distributable As Adjusted$57,824DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$70,000ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Charitable Assets Acquis Paid$0CharitableAssetsAcquisPaidAmt
Set Aside Suitability Test$0SetAsideSuitabilityTestAmt
Set Aside Cash Distri Test$0SetAsideCashDistriTestAmt
Qualifying Distributions$70,000QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$57,824DistributableAsAdjustedAmt
Undistributed Income PY$0UndistributedIncomePYAmt
Prior Year12023PriorYear1Yr
Prior Year22022PriorYear2Yr
Prior Year32021PriorYear3Yr
Excess Distribution Cyov Yr3$50,000ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$70,000ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$20,550ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$140,550TotalExcessDistributionCyovAmt
Qualifying Distributions$70,000QualifyingDistributionsAmt
Applied To Year1$0AppliedToYear1Amt
Applied To Current Year$57,824AppliedToCurrentYearAmt
Remaining Distri From Corpus$12,176RemainingDistriFromCorpusAmt
Total Corpus$152,726TotalCorpusAmt
Taxable2$0Taxable2Amt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$152,726ExcessDistriCyovToNextYrAmt
Excess From Year3$50,000ExcessFromYear3Amt
Excess From Year2$70,000ExcessFromYear2Amt
Excess From Year1$20,550ExcessFromYear1Amt
Excess From Current Year$12,176ExcessFromCurrentYearAmt
FieldValueIRS element (for citing)
Private Operating FoundationsPrivateOperatingFoundationsGrp

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerSANAT PATEL SUNDIP PATEL JAGRUTIContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (8 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
BRITISH SCHOOLS AND UNIVERSITIES FOUNDATION INC
641 Lexington Avenue 15th floorNEW YORKNY10022NONEPCPHILANTHROPIC$10,000
ST JUDE CHILDREN'S RESEARCH HOSPITAL
262 Danny Thomas PlaceMEMPHISTN38105NONEPCPHILANTHROPIC$25,000
PRATHAM USA
9703 Richmond Ave Suite 102HOUSTONTX77042NONEPCPHILANTHROPIC$20,000
PHOENIX CHILDREN'S HOSPITAL
1919 E Thomas RdPHOENIXAZ85016NONEPCPHILANTHROPIC$10,000
JOSEPH THOMAS FOUNDATION
PO BOX 6042ABILENETX79608NONEPCPHILANTHROPIC$1,250
HOPE HOUSE
PO BOX 851MENARDTX76859NONEPCPHILANTHROPIC$1,250
HARMONY FAMILY SERVICES INC
305 GRAPE STREETABILENETX79601NONEPCPHILANTHROPIC$1,250
DYESS WE CARE TEAM
PO BOX 9957DYESS AFBTX79607NONEPCPHILANTHROPIC$1,250
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$70,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

FieldValueIRS element (for citing)
Fees Contracts From Govt AgFeesContractsFromGovtAgGrp
Membership Dues And AssmntMembershipDuesAndAssmntGrp
Int On Sav And Temp Cash InvstIntOnSavAndTempCashInvstGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$9,238ExclusionAmt
FieldValueIRS element (for citing)
Net Rntl Incm Re Debt Fincd PropNetRntlIncmReDebtFincdPropGrp
Net Rntl Incm Re Not Debt Fincd PropNetRntlIncmReNotDebtFincdProp
Net Rental Income Personal PropNetRentalIncomePersonalPropGrp
Other Investment IncomeOtherInvestmentIncomeGrp
Gain Sales Ast Oth Than InvntryGainSalesAstOthThanInvntryGrp
Net Income Loss From Special EvtNetIncomeLossFromSpecialEvtGrp
Gross Profit Loss Sls Of InvntryGrossProfitLossSlsOfInvntryGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$9,238ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$9,238TotalIncomeProducingActyAmt

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

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp (4 entries)

ContributorContributorNumAddress Line1ContributorUSAddress/AddressLine1TxtCityContributorUSAddress/CityNmState AbbreviationContributorUSAddress/StateAbbreviationCdZIPContributorUSAddress/ZIPCdTotal ContributionsTotalContributionsAmtPerson ContributionPersonContributionInd
SANAT PATEL
18194 W DEER VALLEY RD 106333PEORIAAZ85382$17,500Yes (X)
SUNDIP PATEL
28194 W DEER VALLEY RD 106333PEORIAAZ85382$17,500Yes (X)
JAGRUTI PATEL
38194 W DEER VALLEY RD 106333PEORIAAZ85382$17,500Yes (X)
TANYA MANSOUR
48194 W DEER VALLEY RD 106333PEORIAAZ85382$17,500Yes (X)

Depreciation Schedule DepreciationSchedule

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

FieldValueIRS element (for citing)
DescUNREALIZED GAIN ON INVESTMENTDesc
Amt$13,412Amt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryINCOME TAX EXPENSECategoryTxt
Amt$78Amt

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