2024-11-19T17:00:17-06:00 2022-12-31 830331229 MCGEE HEARNE & PAIZ LLP PO BOX 1088 CHEYENNE WY 82003 990PF 2022-01-01 872658622 WYOMING FIRST FOUNDATION WYOM 3074731407 PO BOX 50790 CASPER WY 82605 DORIS MCMURRY PRESIDENT 3074731407 2024-11-11 1 1 AMBER NUSE P01208432 3076342151 2024-11-11 2022 2024-10-15 13:58:12Z X X 1720497 X X 8 8 0 259036 259036 259044 259044 0 0 0 135 135 0 135 135 0 13321 13321 13456 135 13321 245588 258909 60591 181710 181710 1080985 1205454 1538787 1141576 1387164 1720497 6821 6821 0 X 1134755 1387164 1134755 1387164 1141576 1387164 1134755 245588 6821 1387164 0 1387164 3599 0 3599 0 3599 0 0 0 0 0 167 3766 0 0 0 0 0 0 0 0 0 0 1 1 WY OK 0 0 1 0 0 1 N/A TIFFANY GAMBLE 3074731407 PO BOX 50790 CASPER WY 82605 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 DORIS MCMURRY PO BOX 50790 CASPER WY 82605 PRESIDENT 0.25 0 0 0 TIFFANY GAMBLE PO BOX 50790 CASPER WY 82605 VICE PRESIDENT 1.25 0 0 0 KAYLEIGH CLARK PO BOX 50790 CASPER WY 82605 SECRETARY 0.25 0 0 0 BLAKE GAMBLE PO BOX 50790 CASPER WY 82605 TREASURER 0.25 0 0 0 NONE 0 NONE 0 0 0 72706 1538787 1611493 0 0 1611493 24172 1587321 79366 79366 3599 3599 75767 0 75767 0 75767 13321 0 13321 75767 0 0 34102 34102 13321 0 0 0 13321 0 34102 34102 0 0 0 0 0 28344 0 0 0 X WREATHS ACROSS AMERICA 80 VETERANS ROAD EVANSVILLE WY 82636 PC FOR THE ORGANIZATION'S GENERAL FUND 1500 SPECIAL OLYMPICS WYOMING 239 W 1ST STREET CASPER WY 82601 PC FOR THE ORGANIZATION'S GENERAL FUND 5000 CENTRAL WYOMING JUNIOR LIVESTOCK SALE PO BOX 771 CASPER WY 82602 PC FOR THE ORGANIZATION'S GENERAL FUND 6821 13321 0 14 8 INCOME/(LOSS) FROM BLACK HAWK ROYALTY III K-1 211100 15 65344 INCOME/(LOSS) FROM BLACK HAWK ROYALTY IV K-1 211100 15 20702 INCOME/(LOSS) FROM CASPER MOUNTAIN ROYALTY K-1 211100 15 106178 INCOME/(LOSS) FROM JACKPOT ROYALTY K-1 211100 15 3620 INCOME/(LOSS) FROM MCMURRY ROYALTY K-1 211100 15 63088 INCOME/(LOSS) FROM INFINITY HYDROCARBONS LLC 211100 15 104 0 259044 0 259044 0 0 0 0 0 0 0 0 0 0 GROOMS & HARKINS, P.C. 135 135 0 NOT REQUIRED BY STATE OF WYOMING EXPLANATION OF RETURN AMENDMENT FORM 990-PF AMENDED RETURN RETURN IS BEING AMENDED TO PROPERLY REFLECT THE INFORMATION RESULTING FROM THE FISCAL YEAR-END JULY 31, 2022 AMENDED RETURN, INCLUDING THE ADJUSTMENT TO THE EXCESS DISTRIBUTION CARRYOVER AND THE CORRECTED BALANCE SHEET BALANCES. THIS AMENDMENT ALSO CORRECTS REVENUE PREVIOUSLY REPORTED FROM CASH DISTRIBUTIONS TO INSTEAD APPROPRIATELY REPORT INCOME FROM SCHEDULE K-1 STATEMENTS AND 1099 STATEMENTS RECEIVED FROM ROYALTY INVESTMENTS OWNED BY THE FOUNDATION, CORRECTS CASH CONTRIBUTIONS PAID TO A CASH BASIS, AND CORRECTS THE FAIR MARKET VALUE OF ROYALTY INTERESTS AS OF DECEMBER 31, 2022. THE END RESULT OF THE ABOVE CHANGES ARE AN INCREASE IN TAXABLE NET INVESTMENT INCOME IN ADDITION TO A CARRYOVER OF UNDISTRIBUTED INCOME FOR 2022 TO TAX YEAR 2023. REQUEST FOR PENALTY ABATEMENT FORM 990-PF AMENDED RETURN WYOMING FIRST FOUNDATION RESPECTFULLY REQUESTS PENALTY AND FEE ABATEMENT FOR THE LATE PAYMENT OF AMOUNTS DUE ON THEIR 2022 FORM 990-PF AS AMENDED. THE TAXPAYER REASONABLY RELIED ON THE EXPERTISE OF THEIR PRIOR TAX PREPARER FOR GUIDANCE ON REQUIRED TAX FILINGS AND FEDERAL TAX DUE RELATED TO COMPLEX TAX ISSUES RELATED TO PRIVATE FOUNDATIONS THAT REQUIRE A DEEPER KNOWLEDGE OF THE TAX LAW, SUCH AS THE FORM 990-PF. THE TAXPAYER'S PREVIOUS TAX PROFESSIONAL DID NOT PROPERLY ALLOCATE THE INCOME RECEIVED BY THE PRIVATE FOUNDATION AS INVESTMENT INCOME AND AS SUCH, DID NOT CAPTURE AMOUNTS DUE RELATED TO NET INVESTMENT INCOME TAX ON THE FILED 990-PF; THEREFORE, THE TAXPAYER WAS UNAWARE OF SUCH REQUIREMENTS OR TAX DUE UNTIL THEY TRANSITIONED TO A NEW CPA FIRM. AS SOON AS THE TAXPAYER RECEIVED GUIDANCE FROM THEIR NEW TAX ADVISOR ON THE FILING AND PAYMENT REQUIREMENTS RELATED TO NET INVESTMENT INCOME TAX ON FORM 990-PF, THEY TOOK MEASURES IN GOOD FAITH TO CORRECT THE PRIOR ERROR, FILE AN AMENDED RETURN AS NECESSARY, AND PAY TAX DUE ON THE RETURN IN A TIMELY MATTER. BLACK HAWK ROYALTY III LP 454726 489202 469578 BLACK HAWK ROYALTY IV LP 147106 156273 149783 CASPER MOUNTAIN ROYALTY LP 503630 552795 530712 JACKPOT ROYALTY PARTNERSHIP LP 11202 12972 16770 MCMURRY ROYALTY PARTNERSHIP LP -35679 -5788 370554 INDIAN TREE MINNELUSA UNIT 0 0 1390 INCOME/(LOSS) FROM BLACK HAWK ROYALTY III K-1 65344 65344 65344 INCOME/(LOSS) FROM BLACK HAWK ROYALTY IV K-1 20702 20702 20702 INCOME/(LOSS) FROM CASPER MOUNTAIN ROYALTY K-1 106178 106178 106178 INCOME/(LOSS) FROM JACKPOT ROYALTY K-1 3620 3620 3620 INCOME/(LOSS) FROM MCMURRY ROYALTY K-1 63088 63088 63088 INCOME/(LOSS) FROM INFINITY HYDROCARBONS LLC 104 104 104 ACCRUAL TO CASH 6821 DORIS MCMURRY PO BOX 50790 CASPER WY 82605