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        <CityNm>Longview</CityNm>
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      <BusinessName>
        <BusinessNameLine1Txt>R LEON GIBSON &amp; MARY F GIBSON FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
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      <PhoneNum>9035221810</PhoneNum>
      <USAddress>
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      <PersonNm>ROBERT HOPE</PersonNm>
      <PersonTitleTxt>CPA</PersonTitleTxt>
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    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>SAMMY G DISHMAN JR</PreparerPersonNm>
      <PTIN>P00039803</PTIN>
      <PhoneNum>9037599858</PhoneNum>
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      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
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        <InterestOnSavNetInvstIncmAmt>14</InterestOnSavNetInvstIncmAmt>
        <InterestOnSavingsAdjNetIncmAmt>14</InterestOnSavingsAdjNetIncmAmt>
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      <Form990PFBalanceSheetsGrp>
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      <ChgInNetAssetsFundBalancesGrp>
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      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>480</InvestmentIncomeExciseTaxAmt>
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        <TaxDueAmt>480</TaxDueAmt>
        <AppliedToESTaxAmt>0</AppliedToESTaxAmt>
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        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
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        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>rlgibsonfoundation@gmail.com</WebsiteAddressTxt>
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          <BusinessNameLine1Txt>ROBERT HOPE</BusinessNameLine1Txt>
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          <StateAbbreviationCd>TX</StateAbbreviationCd>
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        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
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        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <ActsFailToQlfyAsExceptionsInd>false</ActsFailToQlfyAsExceptionsInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
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        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
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        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
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        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>DEBRA GOERTZ</PersonNm>
          <USAddress>
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            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>78602</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>SUZANNE GIBSON</PersonNm>
          <USAddress>
            <AddressLine1Txt>PO BOX 1501</AddressLine1Txt>
            <CityNm>KILGORE</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>75663</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>LORI BECK</PersonNm>
          <USAddress>
            <AddressLine1Txt>4033 S HENDERSON BLVD</AddressLine1Txt>
            <CityNm>KILGORE</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>75662</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>2000</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JULIE HOPE</PersonNm>
          <USAddress>
            <AddressLine1Txt>NK 31 LAKE CHEROKEE</AddressLine1Txt>
            <CityNm>LONGVIEW</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>75603</ZIPCd>
          </USAddress>
          <TitleTxt>Treasurer</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>2000</CompensationAmt>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>ROBERT HOPE</PersonNm>
          <USAddress>
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            <CityNm>LONGVIEW</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>75603</ZIPCd>
          </USAddress>
          <TitleTxt>President</TitleTxt>
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          <CompensationAmt>2000</CompensationAmt>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JEFF BECK</PersonNm>
          <USAddress>
            <AddressLine1Txt>4033 S HENDERSON BLVD</AddressLine1Txt>
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          <CompensationAmt>0</CompensationAmt>
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        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
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        <AverageMonthlyCashBalancesAmt>0</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
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        <ReductionClaimedAmt>0</ReductionClaimedAmt>
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        <NetVlNoncharitableAssetsAmt>0</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>0</MinimumInvestmentReturnAmt>
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      <DistributableAmountGrp>
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        <TotalTaxAmt>480</TotalTaxAmt>
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        <DistributableBeforeDedAmt>480</DistributableBeforeDedAmt>
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        <QualifyingDistributionsAmt>32999</QualifyingDistributionsAmt>
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        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr5Amt>3525</ExcessDistributionCyovYr5Amt>
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          <RecipientPersonNm>R LEON MARY F GIBSON FOUNDATION</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 1501</AddressLine1Txt>
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            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>75663</ZIPCd>
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          <FormAndInfoAndMaterialsTxt>EXPLANATON OF AMOUNT AND USE OF FUNDS, COPY OF OR PROOF OF IRS EXEMPTION LETTER.</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>NONE</SubmissionDeadlinesTxt>
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            <AddressLine1Txt>PO BOX 1576</AddressLine1Txt>
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            <StateAbbreviationCd>TX</StateAbbreviationCd>
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        <GrantOrContributionPdDurYrGrp>
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            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>75604</ZIPCd>
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          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>FINANCIAL NEEDS</GrantOrContributionPurposeTxt>
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        <GrantOrContributionPdDurYrGrp>
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          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
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          <GrantOrContributionPurposeTxt>FINANCIAL NEEDS</GrantOrContributionPurposeTxt>
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        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>SABINE VOLUNTEER FIRE DEPARTMENT</RecipientPersonNm>
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            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>75662</ZIPCd>
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          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>FINANCIAL NEEDS</GrantOrContributionPurposeTxt>
          <Amt>4500</Amt>
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        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CRIMS CHAPEL VOLUNTEER FIRE DEPARTM</RecipientPersonNm>
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            <AddressLine1Txt>3717 CR 241 EAST</AddressLine1Txt>
            <CityNm>HENDERSON</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>75652</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>FINANCIAL NEEDS</GrantOrContributionPurposeTxt>
          <Amt>4500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>KILGORE ISDFFA</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>301 N KILGORE ST</AddressLine1Txt>
            <CityNm>KILGORE</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>75662</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>N/A</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>FINANCIAL NEEDS - ADVERTISING FOR AGRICULTURE SALE</GrantOrContributionPurposeTxt>
          <Amt>1690</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>BASTROP CHILD ADVOCACY CENTER</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1002 CHESTNUT STREET</AddressLine1Txt>
            <CityNm>BASTROP</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>78602</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>N/A</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>FINANCIAL NEEDS</GrantOrContributionPurposeTxt>
          <Amt>3500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>WINDRIDGE THERAPEUTIC CENTER</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 5932</AddressLine1Txt>
            <CityNm>LONGVIEW</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>75608</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>FINANCIAL NEEDS</GrantOrContributionPurposeTxt>
          <Amt>2000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>RAHAB'S RETREAT</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>3607 STONE RD</AddressLine1Txt>
            <CityNm>KILGORE</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>75662</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL SUPPORT</GrantOrContributionPurposeTxt>
          <Amt>2000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>EAST TEXAS ANGEL NETWORK</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 9544</AddressLine1Txt>
            <CityNm>LONGVIEW</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>75604</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL SUPPORT</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>BAR NONE COWBOY CHURCH</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1962 HWY 43E</AddressLine1Txt>
            <CityNm>TATUM</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>75691</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>NC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CAMP SCHOLARSHIP</GrantOrContributionPurposeTxt>
          <Amt>390</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>32999</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <RelatedOrExemptFunctionIncmAmt>14</RelatedOrExemptFunctionIncmAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <RelatedOrExemptFunctionIncmAmt>40700</RelatedOrExemptFunctionIncmAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <RelatedOrExemptFunctionIncmAmt>1193</RelatedOrExemptFunctionIncmAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <RelatedOrExemptFunctionIncmAmt>41907</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>41907</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <OtherAssetsSchedule documentId="OtherAssetsSchedule" softwareId="23017517" softwareVersionNum="2023v5.0">
      <OtherAssetsScheduleGrp>
        <Desc>ACCRUED INTEREST INCOME</Desc>
        <BOYBookValueAmt>233</BOYBookValueAmt>
        <EOYBookValueAmt>10</EOYBookValueAmt>
        <EOYFMVAmt>10</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
      <OtherAssetsScheduleGrp>
        <Desc>DUE FROM FUNDS</Desc>
        <BOYBookValueAmt>598</BOYBookValueAmt>
        <EOYBookValueAmt>207</EOYBookValueAmt>
        <EOYFMVAmt>207</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
      <OtherAssetsScheduleGrp>
        <Desc>Rounding</Desc>
        <EOYBookValueAmt>1</EOYBookValueAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
    <OtherProfessionalFeesSchedule documentId="OtherProfessionalFeesSchedule" softwareId="23017517" softwareVersionNum="2023v5.0">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>ADVISOR FEES</CategoryTxt>
        <Amt>199</Amt>
        <NetInvestmentIncomeAmt>199</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="TaxesSchedule" softwareId="23017517" softwareVersionNum="2023v5.0">
      <TaxesDetail>
        <CategoryTxt>INCOME TAXES</CategoryTxt>
        <Amt>17</Amt>
        <NetInvestmentIncomeAmt>17</NetInvestmentIncomeAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>
