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 |
| December 31, 2024 | 990 | $80,896 | $97,932 | -$17,036 | $509,698 | $0 | $509,698 |
| December 31, 2023 | 990 | $21,192 | $110,442 | -$89,250 | $544,989 | $0 | $544,989 |
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 |
990 for the year ended December 31, 2024: 5 people
| 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 |
990 for the year ended December 31, 2023: 5 people
| 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 NEIBAYR | 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 | $17,555 | $44,557 | $538,109 | XML |
| 990 | December 2024 | $80,896 | $97,932 | $509,698 | XML |
| 990 | December 2023 | $21,192 | $110,442 | $544,989 | XML |
| 990 | December 2022 | $102,970 | $15,860 | $575,289 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 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 20-5954440).
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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