Nonprofit · EIN 82-0423853
ROGER & SYBIL FERGUSON CHARITABLE FOUNDATION
Tax-exempt · REXBURG, ID 83440
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $1,563,289 | $656,479 | $906,810 | $12,480,698 | $0 | $12,480,698 |
| December 31, 2024 | 990-PF | $1,835,276 | $926,643 | $908,633 | $11,582,065 | $8,497 | $11,573,568 |
| December 31, 2023 | 990-PF | $2,080,842 | $1,069,807 | $1,011,035 | $10,664,935 | $0 | $10,664,935 |
| December 31, 2021 | 990-PF | $723,885 | $674,095 | $49,790 | $8,608,679 | $59,907 | $8,548,772 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $325,673
- Interest
- $21,674
- Net rental income
- $27,268
- Net gain from sales of assets
- $1,151,343
- Other income
- $1,254
Expenses
- Grants and similar amounts paid
- $343,200
- Compensation of officers, directors and key employees
- $144,000
- Disbursements for charitable purposes
- $497,120
- Excise tax on investment income
- $14,481
Balance sheet and other
- Total assets, start of year
- $11,582,065
- Total assets, end of year
- $12,480,698
- Total liabilities, end of year
- $0
- Net assets, end of year
- $12,480,698
- Fair market value of assets
- $13,837,821
- Qualifying distributions
- $542,120
- Net investment income
- $1,177,416
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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WADE FERGUSON 2129 E MAPLEWOOD, GILBERT, AZ 85297 | TRUSTEE | 0 | $48,000 |
| LOIS WEBB 5499 TRUSCOTT DR, IDAHO FALLS, ID 83404 | TRUSTEE | 0 | $48,000 |
| RISSA KOENIG 265 WATERFORD CT, PROVO, UT 84604 | TRUSTEE | 0 | $48,000 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WADE FERGUSON 2129 E MAPLEWOOD, GILBERT, AZ 85297 | TRUSTEE | 0 | $48,000 |
| LOIS WEBB 5499 TRUSCOTT DR, IDAHO FALLS, ID 83404 | TRUSTEE | 0 | $48,000 |
| RISSA KOENIG 265 WATERFORD CT, PROVO, UT 84604 | TRUSTEE | 0 | $48,000 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WADE FERGUSON 2129 E MAPLEWOOD, GILBERT, AZ 85297 | TRUSTEE | 0 | $63,000 |
| LOIS WEBB 5499 TRUSCOTT DR, IDAHO FALLS, ID 83404 | TRUSTEE | 0 | $63,000 |
| RISSA KOENIG 265 WATERFORD CT, PROVO, UT 84604 | TRUSTEE | 0 | $63,000 |
990-PF for the year ended December 31, 2021: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WADE FERGUSON 2129 E MAPLEWOOD, GILBERT, AZ 85297 | TRUSTEE | 10 | $48,000 |
| LOIS WEBB 5499 TRUSCOTT DR, IDAHO FALLS, ID 83404 | TRUSTEE | 10 | $48,000 |
| RISSA KOENIG 265 WATERFORD CT, PROVO, UT 84604 | TRUSTEE | 10 | $48,000 |
Address and contacts
- Address (IRS master file)
- PO BOX 519, REXBURG, ID 83440-0519
- Signed the 990-PF
- WADE FERGUSON, TRUSTEE
- Phone
- (208) 356-3716
- Return prepared by
- SEARLE HART & ASSOCIATES PLLC
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 82-0423853
- 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)
- $12,480,698
- Income (IRS master file)
- $4,741,284
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $1,563,289 | $656,479 | $12,480,698 | IRS |
| 990-PF | December 2024 | $1,835,276 | $926,643 | $11,582,065 | XML |
| 990-PF | December 2023 | $2,080,842 | $1,069,807 | $10,664,935 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | $723,885 | $674,095 | $8,608,679 | XML |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | 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 82-0423853).
Questions about ROGER & SYBIL FERGUSON CHARITABLE FOUNDATION
- What is the EIN of ROGER & SYBIL FERGUSON CHARITABLE FOUNDATION?
- The employer identification number (EIN) of ROGER & SYBIL FERGUSON CHARITABLE FOUNDATION is 82-0423853.
- Is ROGER & SYBIL FERGUSON CHARITABLE FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1988.
- Are donations to ROGER & SYBIL FERGUSON CHARITABLE FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does ROGER & SYBIL FERGUSON CHARITABLE FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of ROGER & SYBIL FERGUSON CHARITABLE 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 ROGER & SYBIL FERGUSON CHARITABLE 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 ROGER & SYBIL FERGUSON CHARITABLE FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 3 received compensation from the organization, the highest $48,000 (WADE FERGUSON, TRUSTEE).
- How much revenue does ROGER & SYBIL FERGUSON CHARITABLE FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $1,563,289, expenses of $656,479 and total assets of $12,480,698 at year end.
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