Nonprofit · EIN 82-0714271
LIGHTNING BOY FOUNDATION INC
Tax-exempt · SANTA FE, NM 87506
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $483,353 | $528,690 | -$45,337 | $215,600 | $0 | $215,600 |
| December 31, 2024 | 990 | $480,724 | $376,289 | $104,435 | $591,973 | $0 | $591,973 |
| December 31, 2023 | 990 | $646,248 | $408,240 | $238,008 | $487,538 | $0 | $487,538 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $391,526
- Program service revenue
- $99,265
- Investment income
- $0
- Net income from sales of inventory
- -$7,438
- Other revenue
- -$7,438
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $27,082
- Salaries, compensation and benefits (total)
- $27,082
- Professional fundraising fees
- $0
- Accounting fees
- $7,500
- Occupancy
- $81,509
- Travel
- $59,458
- Program services (functional)
- $378,693
- Management and general (functional)
- $79,248
- Fundraising (functional)
- $70,749
Balance sheet and other
- Total assets, start of year
- $593,221
- Total assets, end of year
- $215,600
- Total liabilities, end of year
- $0
- Net assets, end of year
- $215,600
- Gross receipts
- $497,400
- Employees
- 0
- Volunteers
- 5
- Year formed
- 2017
- State of legal domicile
- NM
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 |
|---|---|---|---|
| Felicia Rosacker-Rivera | Founder, President Trustee or director | 40 | $32,500 |
| Joel McHorse | Treasurer Trustee or director | 5 | $0 |
| Kenneth Johnson | Board Member Trustee or director | 3 | $0 |
| George Rivera | Board Member Trustee or director | 5 | $0 |
| Francesca Maestas | Secretary Trustee or director | 3 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Isabelle Matthews | Administrator Bookkeeper Key employee | 15 | $31,500 | $0 |
| Felicia Rosacker-Rivera | Founder Co Chair Officer | 10 | $24,400 | $0 |
| Steve Larance | Co Chair Officer | 5 | $13,000 | $2,350 |
| R4 Group LLC | Marketing Key employee | 10 | $2,000 | $0 |
| Joel McHorse | Board Member Trustee or director | 1 | $0 | $0 |
| Kenneth Johnson | Board Member Trustee or director | 1 | $0 | $0 |
| Nizhoni Denipah | Board Member Officer | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| Isabelle Matthews | Administrator Bookkeeper Key employee | 15 | $26,500 | $0 |
| Steve Larance | Co Chair Trustee or director | 8 | $12,000 | $7,400 |
| Felicia Rosacker-Rivera | Founder Co Chair Trustee or director | 10 | $17,200 | $0 |
| Nizhoni Denipah | Board Member Trustee or director | 1 | $0 | $0 |
| Joel McHorse | Board Member Trustee or director | 1 | $0 | $0 |
| Kenneth Johnson | Board Member Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 31 TURTLE CIR, SANTA FE, NM 87506-8787
- Principal officer (990 for 2025)
- Felicia Rosacker Rivera, 31 Turtle Circle, Santa Fe, NM 87506
- Signed the 990
- Felicia Rosacker-Rivera, Founder, Co-Chair
- Phone
- (505) 660-4410
- Website
- lightningboyfoundation.com
Mission
501(c)3 non profit public charity serving Native youth through cultural programming.
Program accomplishments
- Provide direct instruction in traditional Native American hoop dance routine to youth ages 2 and older. Twenty or more youth hoop dancers consistently participated once or twice a week in small group practices throughout the year. Fund creation of regalia and hoops for each dancers to utilize throughout the early for performances and competitions.Expenses $86,651
- Outreach to Native communities and exhibitions of the Native American hoop dance in both private and public settings.Expenses $117,818 · revenue $99,865
- Sponsor dance members of the Lightning Boy Foundation to travel and compete in the annual World Hoop Dance Championship in Phoenix, Arizona to demonstrate their skills and culture.Expenses $77,612
- Host and produce an annual hoop dance competition in Santa Fe, New Mexico to shine the spotlight on youth Native American dancers to compete and share their culture with the local community.Expenses $96,612 · grants $5,000 · revenue $73,505
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. 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
- 82-0714271
- 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
- 2021
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Youth development (O50)
- Assets (IRS master file)
- $215,600
- Income (IRS master file)
- $497,400
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $483,353 | $528,690 | $215,600 | IRS |
| 990 | December 2024 | $480,724 | $376,289 | $591,973 | XML |
| 990 | December 2023 | $646,248 | $408,240 | $487,538 | XML |
| 990 | December 2022 | $306,481 | $192,157 | $249,530 | IRS |
| 990-EZ | December 2021 | – | – | – | 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 82-0714271).
Questions about LIGHTNING BOY FOUNDATION INC
- What is the EIN of LIGHTNING BOY FOUNDATION INC?
- The employer identification number (EIN) of LIGHTNING BOY FOUNDATION INC is 82-0714271.
- Is LIGHTNING BOY FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to LIGHTNING BOY FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LIGHTNING BOY FOUNDATION INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LIGHTNING BOY 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 LIGHTNING BOY 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 LIGHTNING BOY FOUNDATION INC?
- The 990 for the year ended December 31, 2025 names Felicia Rosacker Rivera.
- Who are the officers and directors of LIGHTNING BOY FOUNDATION INC?
- The 990 for the year ended December 31, 2025 lists 5 people; 1 received compensation from the organization, the highest $32,500 (Felicia Rosacker-Rivera, Founder, President).
- How much revenue does LIGHTNING BOY FOUNDATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $483,353, expenses of $528,690 and total assets of $215,600 at year end.
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