Nonprofit · EIN 20-5954440
DON ROYSTER MEMORIAL FOUNDATION INC
Tax-exempt · RUPERT, ID 83350
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $17,555 | $44,557 | -$27,002 | $538,109 | $0 | $538,109 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $3
- Program service revenue
- $0
- Investment income
- $17,552
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $400
- Program services (functional)
- $37,774
- Management and general (functional)
- $6,783
Balance sheet and other
- Total assets, start of year
- $509,698
- Total assets, end of year
- $538,109
- Total liabilities, end of year
- $0
- Net assets, end of year
- $538,109
- Publicly traded securities
- $515,341
- Net assets without donor restrictions
- $538,109
- Gross receipts
- $17,555
- Employees
- 0
- Year formed
- 2007
- State of legal domicile
- ID
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHANAN ASTON | President Trustee or director, Officer | 1 | $0 |
| CHRISTINE HEPWORTH | Director Trustee or director | 1 | $0 |
| ANNETTE HANSEN | Director Trustee or director | 1 | $0 |
| SHELLEY COATS | Director Trustee or director | 1 | $0 |
| SUSAN NEIBAUR | Director Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 897 N 700 E, RUPERT, ID 83350-8529
- Principal officer (990 for 2025)
- CHRISTINE HEPWORTH, 897 North 700 East, RUPERT, ID 83350
- Signed the 990
- CHRISTINE HEPWORTH, Treasurer
- Phone
- (208) 531-5851
- Return prepared by
- Condie Stoker & Brown
Mission
TO PROVIDE SCHOLARSHIPS TO STUDENTS TO ENCOURAGE THEM TO CONTINUE THEIR MUSIC EDUCATION.
Program accomplishments
- The Foundation has provided donations to universitites to continue their musical education programs.Expenses $26,200
- THE FOUNDATION HAS PROVIDED MUSICAL INSTRUMENTS AND DONATIONS TO LOCAL SCHOOLS AND PROGRAMSExpenses $9,960
- THE FOUNDATION HAS PROVIDED SCHOLARSHIPS TO NUMEROUS STUDENTS TO CONTINUE THEIR MUSIC EDUCATION.Expenses $1,614
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 20-5954440
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2007
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Arts, culture and humanities (A126)
- Assets (IRS master file)
- $538,109
- Income (IRS master file)
- $17,555
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | – | – | – | IRS |
| 990 | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $21,192 | $110,442 | $544,989 | IRS |
| 990 | December 2022 | $102,970 | $15,860 | $575,289 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS.
Questions about DON ROYSTER MEMORIAL FOUNDATION INC
- What is the EIN of DON ROYSTER MEMORIAL FOUNDATION INC?
- The employer identification number (EIN) of DON ROYSTER MEMORIAL FOUNDATION INC is 20-5954440.
- Is DON ROYSTER MEMORIAL FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2007.
- Are donations to DON ROYSTER MEMORIAL FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does DON ROYSTER MEMORIAL FOUNDATION INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of DON ROYSTER MEMORIAL FOUNDATION INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did DON ROYSTER MEMORIAL FOUNDATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of DON ROYSTER MEMORIAL FOUNDATION INC?
- The 990 for the year ended December 31, 2025 names CHRISTINE HEPWORTH.
- Who are the officers and directors of DON ROYSTER MEMORIAL FOUNDATION INC?
- The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does DON ROYSTER MEMORIAL FOUNDATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $17,555, expenses of $44,557 and total assets of $538,109 at year end.
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