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Nonprofit · EIN 61-1130572

ROBERT J LIGHTNER FOUNDATION

Also known as POTTERS RANCH

Tax-exempt · FLORENCE, KY 41042

Financials

$3.3M$1.3M2023$3.1M$1.1M2024$5.1M$1.2M2025
Revenue Expenses · by fiscal year end
Financials of ROBERT J LIGHTNER FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$5,080,511$1,150,872$3,929,639$23,629,200$393,732$23,235,468
December 31, 2024990-PF$3,068,618$1,095,572$1,973,046$18,495,564$8,900$18,486,664
December 31, 2023990-PF$3,274,389$1,308,472$1,965,917$17,497,581$102,587$17,394,994
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$2,312,959
Dividends
$363,881
Net rental income
$20,609
Net gain from sales of assets
$2,380,536
Other income
$2,526

Expenses

Grants and similar amounts paid
$830,083
Compensation of officers, directors and key employees
$0
Disbursements for charitable purposes
$833,141
Excise tax on investment income
$36,593

Balance sheet and other

Total assets, start of year
$18,495,564
Total assets, end of year
$23,629,200
Total liabilities, end of year
$393,732
Net assets, end of year
$23,235,468
Fair market value of assets
$27,134,152
Qualifying distributions
$833,141
Net investment income
$2,767,536

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-PF for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
ROBERT J LIGHTNER
7536 HIGHWAY 42, FLORENCE, KY 41042
PRESIDENT & TREASURER1$0
WESLEY W LIGHTNER
7536 HIGHWAY 42, FLORENCE, KY 41042
VP & SECRETARY1$0
BRIAN K LIGHNTER
7536 HIGHWAY 42, FLORENCE, KY 41042
DIRECTOR1$0
990-PF for the year ended December 31, 2024: 3 people
NameTitleHours / weekCompensation
ROBERT J LIGHTNER
7536 HIGHWAY 42, FLORENCE, KY 41042
PRESIDENT & TREASURER1$0
WESLEY W LIGHTNER
7536 HIGHWAY 42, FLORENCE, KY 41042
VP & SECRETARY1$0
BRIAN K LIGHNTER
7536 HIGHWAY 42, FLORENCE, KY 41042
DIRECTOR1$0
990-PF for the year ended December 31, 2023: 7 people
NameTitleHours / weekCompensation
ROBERT J LIGHTNER
7536 HIGHWAY 42, FLORENCE, KY 41042
PRESIDENT1$0
WESLEY W LIGHTNER
7536 HIGHWAY 42, FLORENCE, KY 41042
VICE PRESIDENT1$0
ROGER M SIPPLE SR
7536 HIGHWAY 42, FLORENCE, KY 41042
DIRECTOR1$0
JERRY W DELANEY
7536 HIGHWAY 42, FLORENCE, KY 41042
DIRECTOR1$0
MICHAEL J STANALAND SR
7536 HIGHWAY 42, FLORENCE, KY 41042
DIRECTOR1$0
CHARLES WILLIS VAUGHN
7536 HIGHWAY 42, FLORENCE, KY 41042
DIRECTOR1$0
MIKE SIPPLE JR
7536 HIGHWAY 42, FLORENCE, KY 41042
DIRECTOR1$0

Address and contacts

Address (IRS master file)
7536 HIGHWAY 42, FLORENCE, KY 41042-1985
Signed the 990-PF
ROBERT J LIGHTNER, PRESIDENT
Phone
(859) 586-5475
Return prepared by
RUDLER PSC

What it must file and when

IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-PF on file
2024December 31, 2024May 15, 2025990-PF on file
2023December 31, 2023May 15, 2024990-PF on file

IRS record

EIN
61-1130572
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Private non-operating foundation
Donations deductible (Pub 78)
Private foundation, 30% limit
Exempt since
1988
Accounting year ends
December
Files
Form 990-PF
Assets (IRS master file)
$23,629,200
Income (IRS master file)
$12,427,048

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$5,080,511$1,150,872$23,629,200XML
990-PFDecember 2024$3,068,618$1,095,572$18,495,564XML
990-PFDecember 2023$3,274,389$1,308,472$17,497,581XML
990-PFDecember 2022–––IRS
990-PFDecember 2021–––IRS
990-PFDecember 2020–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 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 (search EIN 61-1130572).

Questions about ROBERT J LIGHTNER FOUNDATION

What is the EIN of ROBERT J LIGHTNER FOUNDATION?
The employer identification number (EIN) of ROBERT J LIGHTNER FOUNDATION is 61-1130572.
Is ROBERT J LIGHTNER FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1988.
Are donations to ROBERT J LIGHTNER FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does ROBERT J LIGHTNER FOUNDATION file?
Form 990-PF. Private foundations file every year.
When is the next return of ROBERT J LIGHTNER FOUNDATION 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 ROBERT J LIGHTNER FOUNDATION last file with the IRS?
The latest return in the IRS public files is the 990-PF for the year ended December 2025.
Who are the officers and directors of ROBERT J LIGHTNER FOUNDATION?
The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
How much revenue does ROBERT J LIGHTNER FOUNDATION have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $5,080,511, expenses of $1,150,872 and total assets of $23,629,200 at year end.

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