Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
right arrowDo not enter social security numbers on this form as it may be made public.
right arrowGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
For calendar year 2023, or tax year beginning 03-01-2023 , and ending 02-29-2024
Name of foundation
EL& BG LIGHTFOOT FOUNDATION
C/O US BANK NA
Number and street (or P.O. box number if mail is not delivered to street address)PO BOX 2043
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
MILWAUKEE, WI532012043
A Employer identification number

82-0454166
B Telephone number (see instructions)

(503) 464-3587
C right arrow
G Check all that apply:

D 1. Foreign organizations, check here............. right arrow
2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow
E right arrow
H Check type of organization:
F right arrow
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)right arrow$32,645,127J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule)  
2 Check right arrow.............
3 Interest on savings and temporary cash investments 5,962 5,962  
4 Dividends and interest from securities... 878,717 878,717  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 372,351
b Gross sales price for all assets on line 6a 892,669
7 Capital gain net income (from Part IV, line 2)... 372,351
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
2    
12 Total. Add lines 1 through 11........ 1,257,032 1,257,030  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 310,159 248,127   62,032
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
374     374
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
7,910 6,328   1,582
c Other professional fees (attach schedule)....        
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
16,511 16,511    
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
89,237 58,195   31,042
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 424,191 329,161   95,030
25 Contributions, gifts, grants paid....... 1,695,175 1,695,175
26 Total expenses and disbursements. Add lines 24 and 25 2,119,366 329,161   1,790,205
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -862,334
b Net investment income (if negative, enter -0-) 927,869
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2023)
Form 990-PF (2023)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.) 		Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing.............      
2 Savings and temporary cash investments......... 1,120,283 898,641 898,641
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow        
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) right arrow  
Less: allowance for doubtful accounts right arrow        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule).......      
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 24,257,103 Click to see attachment
List of Attached Documents:
// Content
23,663,807 		31,746,486
14 Land, buildings, and equipment: basis right arrow27,194
Less: accumulated depreciation (attach schedule) right arrow27,194      
15 Other assets (describe right arrow)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 25,377,386 24,562,448 32,645,127
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe right arrow)    
23 Total liabilities (add lines 17 through 22).........   0
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here right arrow
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions...........    
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here right arrow
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........ 25,377,386 24,562,448
27 Paid-in or capital surplus, or land, bldg., and equipment fund    
28 Retained earnings, accumulated income, endowment, or other funds    
29 Total net assets or fund balances (see instructions)..... 25,377,386 24,562,448
30 Total liabilities and net assets/fund balances (see instructions). 25,377,386 24,562,448
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
25,377,386
2
Enter amount from Part I, line 27a .....................
2
-862,334
3
Other increases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
3
58,475
4
Add lines 1, 2, and 3 ..........................
4
24,573,527
5
Decreases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
5
11,079
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
24,562,448
Form 990-PF (2023)
Form 990-PF (2023)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)		 (b)
How acquired
P—Purchase
D—Donation 		(c)
Date acquired
(mo., day, yr.) 		(d)
Date sold
(mo., day, yr.)
1 a PUBLICLY TRADED SECURITIES-ST P    
b PUBLICLY TRADED SECURITIES-LT P    
c K-1 CLEAN GROWTH FUND III LP P    
d K-1 CLEAN GROWTH FUND III LP P    
e
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a 37   33 4
b 747,733   520,285 227,448
c 282     282
d 78,046     78,046
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69 		(j)
Adjusted basis
as of 12/31/69 		(k)
Excess of col. (i)
over col. (j), if any
a       4
b       227,448
c       282
d       78,046
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 372,351
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ................... 		Bracket 3 286
Part V
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here right arrow and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions) 1 12,897
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2  
3 Add lines 1 and 2........................... 3 12,897
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4  
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 12,897
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 9,277
b Exempt foreign organizations—tax withheld at source...... 6b  
c Tax paid with application for extension of time to file (Form 8868)... 6c 8,000
d Backup withholding erroneously withheld .......... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 17,277
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. Click to see attachment
List of Attached Documents:
// Content
8 20
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10 4,360
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow4,360 Refundedright arrow 11  
Form 990-PF (2023)
Form 990-PF (2023)
Page 4
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. right arrow$   (2) On foundation managers.right arrow$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$  
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
round bullet By language in the governing instrument, or
round bullet By state legislation that effectively amends the governing instrument so that no mandatory directions
that conflict with the state law remain in the governing instrument? ................
6
Yes
 
7
Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
and Part XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrow
b
If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
8b
Yes
 
9
Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
or 4942(j)(5) for calendar year 2023 or the taxable year beginning in 2023? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
9
 
No
10
Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
and addresses. ...............................
10
 
No
11
At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
11
 
No
12
Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
advisory privileges? If "Yes," attach statement. See instructions.................
12
 
No
13
Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
13
Yes
 
Website addressright arrowWWW.LIGHTFOOTFOUNDATION.COM
14
The books are in care ofright arrowUS BANK NA Telephone no.right arrow (503) 464-3587

Located atright arrowPO BOX 2043MILWAUKEEWI ZIP+4right arrow532012043
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........right arrow
and enter the amount of tax-exempt interest received or accrued during the year ........right arrow
15
 
16 At any time during calendar year 2023, did the foundation have an interest in or a signature or other authority over YesNo
a bank, securities, or other financial account in a foreign country? .................
16   No
See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country right arrow
Form 990-PF (2023)
Form 990-PF (2023)
Page 5
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required
File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
Yes
No
1a
During the year did the foundation (either directly or indirectly):
(1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........
1a(1)
 
No
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
1a(3)
 
No
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
Yes
 
(5) Transfer any income or assets to a disqualified person (or make any of either available
for the benefit or use of a disqualified person)? ......................
1a(5)
 
No
(6) Agree to pay money or property to a government official? (Exception. Check "No"
if the foundation agreed to make a grant to or to employ the official for a period
after termination of government service, if terminating within 90 days.) ...............
1a(6)
 
No
b
If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........
1b
 
No
c
Organizations relying on a current notice regarding disaster assistance check here ........right arrow
d
Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
that were not corrected before the first day of the tax year beginning in 2023? .............
1d
 
 
2
Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
a
At the end of tax year 2023, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2023?....................
2a
 
No
If "Yes," list the years right arrow20, 20, 20, 20
b
Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
(relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
to all years listed, answer "No" and attach statement—see instructions.) ..............
2b
 
 
c
If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
right arrow20, 20, 20, 20
3a
Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
any time during the year? ..............................
3a
 
No
b
If "Yes," did it have excess business holdings in 2023 as a result of (1) any purchase by the foundation
or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
if the foundation had excess business holdings in 2023.) .....................
3b
 
 
4a
Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
4a
 
No
b
Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2023? ..
4b
 
No
Form 990-PF (2023)
Form 990-PF (2023)
Page 6
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required (continued)
5a
During the year did the foundation pay or incur any amount to:
Yes
No
(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........
5a(1)
 
No
(2) Influence the outcome of any specific public election (see section 4955); or to carry
on, directly or indirectly, any voter registration drive? ....................
5a(2)
 
No
(3) Provide a grant to an individual for travel, study, or other similar purposes? .............
5a(3)
Yes
 
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
 
No
(5) Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals? .............
5a(5)
 
No
b
If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........
5b
 
No
c
Organizations relying on a current notice regarding disaster assistance check .........right arrow
d
If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
tax because it maintained expenditure responsibility for the grant? .................
5d
 
 
If "Yes," attach the statement required by Regulations section 53.4945–5(d).
6a
Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
a personal benefit contract? .............................
6a
 
No
b
Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
6b
 
No
If "Yes" to 6b, file Form 8870.
7a
At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
7a
 
No
b
If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....
7b
 
 
8
Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
excess parachute payment during the year? .........................
8
 
No
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors
1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
(a) Name and address (b) Title, and average
hours per week
devoted to position 		(c) Compensation
 (If not paid, enter
-0-) 		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
other allowances
US BANK NATIONAL ASSOCIATION TRUSTEE
0.00 		310,159 0 0
PO BOX 2043
MILWAUKEE,WI53201
SYDNEY L MITCHELL CHAR. COMMIT
0.00 		0 0 0
9205 N 101ST PL
SCOTTSDALE,AZ85258
MAUREEN L HOWE CHAR. COMMIT
0.00 		0 0 0
432 E TOBAGO
MERIDIAN,ID83642
AARON MITCHELL CHAR. COMMIT
0.00 		0 0 0
7772 OPEN SKY ROAD
MIDDLETON,ID83644
NICOLE MITCHELL CHAR. COMMIT
0.00 		0 0 0
7772 OPEN SKY ROAD
MIDDLETON,ID83644
2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
(a) Name and address of each employee paid more than $50,000 (b) Title, and average
hours per week
devoted to position 		(c) Compensation (d) Contributions to
employee benefit
plans and deferred
compensation 		(e) Expense account,
other allowances
NONE
Total number of other employees paid over $50,000...................right arrow  
Form 990-PF (2023)
Form 990-PF (2023)
Page 7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)
3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
NONE
Total number of others receiving over $50,000 for professional services.............right arrow  
Part VIII-A
Summary of Direct Charitable Activities
List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
1  
2  
3  
4  
Part VIII-B
Summary of Program-Related Investments (see instructions)
Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
1 N/A  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................right arrow  
Form 990-PF (2023)
Form 990-PF (2023)
Page 8
Part IX
Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)
1
Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
purposes:
a
Average monthly fair market value of securities...................
1a
29,972,815
b
Average of monthly cash balances.......................
1b
982,037
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
30,954,852
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
 
2
Acquisition indebtedness applicable to line 1 assets..................
2
 
3
Subtract line 2 from line 1d.........................
3
30,954,852
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
464,323
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
30,490,529
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
1,524,526
Part X
Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow and do not complete this part.)
1
Minimum investment return from Part IX, line 6..................
1
1,524,526
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
12,897
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
12,897
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
1,511,629
4
Recoveries of amounts treated as qualifying distributions................
4
 
5
Add lines 3 and 4............................
5
1,511,629
6
Deduction from distributable amount (see instructions).................
6
 
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
1,511,629
Part XI
Qualifying Distributions (see instructions)
1
Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
a
Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
1a
1,790,205
b
Program-related investments—total from Part VIII-B..................
1b
 
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
 
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
 
b
Cash distribution test (attach the required schedule) .................
3b
 
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
1,790,205
Form 990-PF (2023)
Form 990-PF (2023)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2022 		(c)
2022 		(d)
2023
1 Distributable amount for 2023 from Part X, line 7 1,511,629
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only.......  
b Total for prior years:20 , 20, 20  
3 Excess distributions carryover, if any, to 2022:
a From 2018......  
b From 2019...... 7,500
c From 2020...... 154,519
d From 2021......  
e From 2022...... 370,414
f Total of lines 3a through e ........ 532,433
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 1,790,205
a Applied to 2022, but not more than line 2a  
b Applied to undistributed income of prior years
(Election required—see instructions)..... 		 
c Treated as distributions out of corpus (Election
required—see instructions)........ 		 
d Applied to 2023 distributable amount..... 1,511,629
e Remaining amount distributed out of corpus 278,576
5 Excess distributions carryover applied to 2023.    
(If an amount appears in column (d), the
same amount must be shown in column (a).)
6Enter the net total of each column as
indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 811,009
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		 
c Enter the amount of prior years’ undistributed
income for which a notice of deficiency has
been issued, or on which the section 4942(a)
tax has been previously assessed...... 		 
d Subtract line 6c from line 6b. Taxable amount
—see instructions ........... 		 
e Undistributed income for 2022. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		 
f Undistributed income for 2023. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2024 .......... 		0
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) ....... 		 
8 Excess distributions carryover from 2018 not
applied on line 5 or line 7 (see instructions) ... 		 
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		811,009
10 Analysis of line 9:
a Excess from 2019.... 7,500
b Excess from 2020.... 154,519
c Excess from 2021....  
d Excess from 2022.... 370,414
e Excess from 2023.... 278,576
Form 990-PF (2023)
Form 990-PF (2023)
Page 10
Part XIII
Private Operating Foundations (see instructions and Part VI-A, question 9)
1a If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2023, enter the date of the ruling ...... right arrow
 
b Check box to indicate whether the organization is a private operating foundation described in section or
2a Enter the lesser of the adjusted net
income from Part I or the minimum
investment return from Part IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2023 (b) 2022 (c) 2021 (d) 2020
         
b 85% (0.85) of line 2a .........          
c Qualifying distributions from Part XI,
line 4 for each year listed ..... 		         
d Amounts included in line 2c not used directly
for active conduct of exempt activities .......... 		         
e Qualifying distributions made directly
for active conduct of exempt activities.
Subtract line 2d from line 2c .... 		         
3 Complete 3a, b, or c for the
alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......          
(2) Value of assets qualifying
under section 4942(j)(3)(B)(i)		          
b “Endowment" alternative test— enter 2/3
of minimum investment return shown in
Part IX, line 6 for each year listed .. 		         
c “Support" alternative test—enter:
(1) Total support other than gross
investment income (interest,
dividends, rents, payments
on securities loans (section
512(a)(5)), or royalties) .... 		         
(2) Support from general public
and 5 or more exempt
organizations as provided in
section 4942(j)(3)(B)(iii).... 		         
(3) Largest amount of support
from an exempt organization		          
(4) Gross investment income          
Part XIV
Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)
1Information Regarding Foundation Managers:
aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
Check here right arrow
aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
EL BG LIGHTFOOT FOUNDATION
US BANK 101 S CAPITAL BLVD 1400
BOISE,ID83702
(208) 383-7212
bThe form in which applications should be submitted and information and materials they should include:
SEND LETTER TO REQUEST APPLICATION
cAny submission deadlines:
APRIL 15 FOR SCHOLARSHIPS / DECEMBER 1 FOR NON-SCHOLARSHIP GRANTS
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
RESIDENTS OF EASTERN OREGON OR SOUTHERN IDAHO, FOR EDUCATIONAL, HOUSING, OR ENVIRONMENTAL PURPOSES
Form 990-PF (2023)
Form 990-PF (2023)
Page 11
Part XIV
Supplementary Information (continued)
3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient If recipient is an individual,
show any relationship to
any foundation manager
or substantial contributor
 Foundation
status of
recipient 		Purpose of grant or
contribution 		Amount
Name and address (home or business)
aPaid during the year
ADVOCATES AGAINST FAMILY VIOLENCE I


1508 HOPE LANE
CALDWELL,ID83605 		  PUBLIC GRANT 10,000
AMERICAN RED CROSS


5380 W FRANKLIN RD
BOISE,ID83705 		  PUBLIC GRANT 50,000
APONTE RODRIGUEZ


NORTH IDAHO COLLEGE
COEUR DALENE,ID83814 		  N/A SCHOLARSHIP 3,000
BAHENA-GONZALEZ LUIS


TREASURE VALLEY COMMUNITY
ONTARIO,OR97914 		  N/A SCHOLARSHIP 2,000
BERNABE-ALBOR OSUE


LEWIS-CLARK STATE COLLEGE
LEWISTON,ID83501 		  N/A SCHOLARSHIP 1,500
BOISE RESCUE MISSION


308 SOUTH 24TH STREET
BOISE,ID83702 		  PUBLIC GRANT 12,500
BOISE STATE UNIVERSITY


1910 UNIVERSITY DR
BOISE,ID837251315 		  SCHOOL SCHOLARSHIP 300,000
BOISE STATE UNIVERSITY


1910 UNIVERSITY DR
BOISE,ID837251315 		  SCHOOL SCHOLARSHIP 14,500
BOISE STATE UNIVERSITY


1910 UNIVERSITY DR
BOISE,ID837251315 		  SCHOOL SCHOLARSHIP 17,500
BOISE STATE UNIVERSITY


1910 UNIVERSITY DR
BOISE,ID837251315 		  SCHOOL SCHOLARSHIP 14,000
BOISE STATE UNIVERSITY


1910 UNIVERSITY DR
BOISE,ID837251315 		  SCHOOL SCHOLARSHIP 5,500
BOISE STATE UNIVERSITY


1910 UNIVERSITY DR
BOISE,ID837251315 		  SCHOOL SCHOLARSHIP 4,500
BOISE STATE UNIVERSITY


1910 UNIVERSITY DR
BOISE,ID837251315 		  SCHOOL SCHOLARSHIP 13,000
BOISE VALLEY HABITAT FOR HUMANITY


PO BOX 6571
BOISE,ID83707 		  PUBLIC GRANT 15,000
BORMANN EMILY


UNIVERSITY OF SOUTHERN CA
LOS ANGELES,CA900890912 		  N/A SCHOLARSHIP 2,000
BRIGHAM YOUNG UNIVERSITY


FINANCIAL AID OFFICE ASB
PROVO,UT84602 		  SCHOOL SCHOLARSHIP 12,500
BRIGHAM YOUNG UNIVERSITY IDAHO


525 SOUTH CENTER ROAD
REXBURG,ID83460 		  SCHOOL SCHOLARSHIP 31,000
CAMPBELL BRYCE


COLORADO STATE UNIVERSITY
PUEBLO,CO81001 		  N/A SCHOLARSHIP 3,500
CAMPOS DIANA


COLLEGE OF IDAHO
CALDWELL,ID83605 		  N/A SCHOLARSHIP 1,500
CARROLL COLLEGE


1601 NORTH BENTON AVE
HELENA,MT59625 		  SCHOOL SCHOLARSHIP 2,500
CASE DYLAN


TEXAS TECH UNIVERSITY
LUBBOCK,TX794095005 		  N/A SCHOLARSHIP 2,500
CERVANTES FRANCISCO


OREGON STATE UNIVERSITY
CORVALLIS,OR97331 		  N/A SCHOLARSHIP 2,000
CHARITABLE ASSIST TO COMM HOMELESS


503 S AMERICANA BLVD
BOISE,ID83702 		  PUBLIC GRANT 20,000
CHOI YOONSOO SETH


JOHNS HOPKINS UNIVERSITY
BALTIMORE,MD21218 		  N/A SCHOLARSHIP 2,500
CHURCHILL MADELINE


WESTERN OREGON UNIVERSITY
MONMOUTH,OR97361 		  N/A SCHOLARSHIP 1,500
CHURCHILL MADELINE


CARRINGTON COLLEGE
BOISE,ID83704 		  N/A SCHOLARSHIP 1,500
CLUB INC


1820 EAST 17TH STREET SU
IDAHO FALLS,ID834046469 		  PUBLIC GRANT 2,300
COLLEGE OF IDAHO


2112 CLEVELAND BLVD
CALDWELL,ID83605 		  SCHOOL SCHOLARSHIP 51,500
COLLEGE OF IDAHO


2112 CLEVELAND BLVD
CALDWELL,ID83605 		  SCHOOL SCHOLARSHIP 4,000
COLLEGE OF IDAHO


2112 CLEVELAND BLVD
CALDWELL,ID83605 		  SCHOOL SCHOLARSHIP 11,500
COLLEGE OF IDAHO


2112 CLEVELAND BLVD
CALDWELL,ID83605 		  SCHOOL SCHOLARSHIP 5,000
COLLEGE OF IDAHO


2112 CLEVELAND BLVD
CALDWELL,ID83605 		  SCHOOL SCHOLARSHIP 3,500
COLLEGE OF IDAHO


2112 CLEVELAND BLVD
CALDWELL,ID83605 		  SCHOOL SCHOLARSHIP 3,500
COLLEGE OF SOUTHERN IDAHO


315 FALLS AVE
TWIN FALLS,ID83301 		  SCHOOL SCHOLARSHIP 7,000
COLLEGE OF WESTERN IDAHO


PO BOX 3010
NAMPA,ID83653 		  SCHOOL SCHOLARSHIP 12,500
COLLEGE OF WESTERN IDAHO


PO BOX 3010
NAMPA,ID83653 		  SCHOOL SCHOLARSHIP 8,500
COLLEGE OF WESTERN IDAHO


PO BOX 3010
NAMPA,ID83653 		  SCHOOL SCHOLARSHIP 8,000
CORDOVA CADENCE


UNIVERSITY OF WISCONSIN-
EAU CLAIRE,WI54701 		  N/A SCHOLARSHIP 3,000
CUELLAR JAELYN


DUKE UNIVERSITY
DURHAM,NC27708 		  N/A SCHOLARSHIP 3,000
DE LA CRUZ ZENAIDA


VILLANOVA UNIVERSITY
VILLANOVA,PA19085 		  N/A SCHOLARSHIP 4,500
DESANTIAGO GONZALEZ DANIELA


UNIVERSITY OF OREGON
EUGENE,OR97403 		  N/A SCHOLARSHIP 4,000
DESANTIAGO ADRIANA


OHSU SCHOOL OF NURSING
PORTLAND,OR97239 		  N/A SCHOLARSHIP 3,500
DORDT UNIVERSITY


700 7TH STREET NE
SIOUX CENTER,IA51250 		  SCHOOL SCHOLARSHIP 6,500
ELLSWORTH AVERY


UNIVERSITY OF UTAH
SALT LAKE CITY,UT84112 		  N/A SCHOLARSHIP 4,000
ERICKSON BRITTANY


UNIVERSITY OF UTAH
SALT LAKE CITY,UT84112 		  N/A SCHOLARSHIP 4,000
EVERIST MACI


BOISE BIBLE COLLEGE
BOISE,ID83714 		  N/A SCHOLARSHIP 2,500
FAMILY JUSTICE CENTER FDN OF IDAHO


1305 3RD STREET SOUTH
NAMPA,ID83651 		  PUBLIC GRANT 20,000
FAMILY SERVICES ALLIANCE OF SE IDAH


355 S ARTHUR AVENUE
POCATELLO,ID83204 		  PUBLIC GRANT 15,000
FORSGREN LAURA


BIG BEND COMMUNITY COLLEG
MOSES LAKE,WA98837 		  N/A SCHOLARSHIP 2,000
GOMEZ BETZAIDA


UNIVERSITY OF SOUTHERN CA
LOS ANGELES,CA900890912 		  N/A SCHOLARSHIP 4,500
GRAND CANYON UNIVERSITY


PO BOX 11097
PHOENIX,AZ85017 		  SCHOOL SCHOLARSHIP 12,500
GRENKE JACE


ARIZONA STATE UNIVERSITY
TEMPE,AZ85281 		  N/A SCHOLARSHIP 2,000
GUZMAN DEIDRA


GONZAGA UNIVERSITY
SPOKANE,WA99258 		  N/A SCHOLARSHIP 4,500
HABITAT FOR HUMANITY - IDAHO FALLS


PO BOX 51055
IDAHO FALLS,ID83405 		  PUBLIC GRANT 15,000
HARDY TREVOR


BENEDICTINE UNIVERSITY
LISLE,IL60532 		  N/A SCHOLARSHIP 1,500
HAWAI'I COMMUNITY FOUNDATION - MAUI


827 FORT STREET MALL
HONOLULU,HI96813 		  PUBLIC GRANT 100,000
HORTON JOSHUA


BRIGHAM YOUNG UNIVERSITY-
REXBURG,ID83460 		  N/A SCHOLARSHIP 1,500
HOWERZYL ALLIE


DORDT UNIVERSITY
SIOUX CENTER,IA51250 		  N/A SCHOLARSHIP 2,000
IDAHO FALLS RESCUE MISSION


840 PARK AVENUE
IDAHO FALLS,ID83402 		  PUBLIC GRANT 24,208
IDAHO STATE UNIVERSITY


921 SOUTH 8TH AVE
POCATELLO,ID83209 		  SCHOOL SCHOLARSHIP 58,500
IDAHO STATE UNIVERSITY


921 SOUTH 8TH AVE
POCATELLO,ID83209 		  SCHOOL SCHOLARSHIP 4,500
IDAHO TRAILS ASSOCIATION


317 WEST ADA STREET
BOISE,ID83702 		  PUBLIC GRANT 10,000
INTERNATIONAL RESCUE COMMITTEE INC


7291 W FRANKLIN RD
BOISE,ID83709 		  PUBLIC GRANT 10,000
IVERSON ELIZABETH


UNIVERSITY OF COLORADO AT
BOULDER,CO80309 		  N/A SCHOLARSHIP 2,500
JACKSON SAVANNAH


UNIVERSITY OF LAS VEGAS
LAS VEGAS,NV89154 		  N/A SCHOLARSHIP 4,000
JANNUS INC


1607 W JEFFERSON STREET
BOISE,ID83702 		  PUBLIC GRANT 15,000
JESSE TREE OF IDAHO INC


1121 MILLER STREET
BOISE,ID83702 		  PUBLIC GRANT 60,000
JOHNSON MADELYNNE


UNIVERSITY OF ARIZONA
TUCSON,AZ857210066 		  N/A SCHOLARSHIP 2,500
JOHNSON MCKENNA


UNIVERSITY OF MONTANA
MISSOULA,MT59812 		  N/A SCHOLARSHIP 4,500
JOHNSON NATHAN


MONTANA STATE UNIVERSITY
BOZEMAN,MT597174160 		  N/A SCHOLARSHIP 4,500
KARLING RUBY


LEWIS-CLARK STATE COLLEGE
LEWISTON,ID83501 		  N/A SCHOLARSHIP 3,000
KELLY SIERRA


NORTHWEST NAZARENE UNIVER
NAMPA,ID83686 		  N/A SCHOLARSHIP 3,000
LA POSADA INC


355 4TH AVENUE WEST
TWIN FALLS,ID83301 		  PUBLIC GRANT 15,000
LAWRENZ JENNA


BOISE STATE UNIVERSITY
BOISE,ID837251315 		  N/A SCHOLARSHIP 4,000
LEARNING LAB INC


308 E 36TH STREET
GARDEN CITY,ID837141335 		  PUBLIC GRANT 10,000
LEWIS-CLARK STATE COLLEGE


500 8TH AVE
LEWISTON,ID83501 		  SCHOOL SCHOLARSHIP 17,500
MAHLER BLAKE


BRIGHAM YOUNG UNIVERSITY
PROVO,UT84602 		  N/A SCHOLARSHIP 3,000
MAYNE LAURYN


UNIVERSITY OF IDAHO
MOSCOW,ID838444291 		  N/A SCHOLARSHIP 3,000
MAZARIEGOS MAYA


VANDERBILT UNIVERSITY
NASHVILLE,TN37235 		  N/A SCHOLARSHIP 4,500
MCDONAGH BRIDGET


MIDDLEBURY COLLEGE
MIDDLEBURY,VT05753 		  N/A SCHOLARSHIP 2,000
MERCY HOUSING IDAHO INC


6930 MARTIN LUTHER KING J
SEATTLE,WA98118 		  PUBLIC GRANT 30,000
MERRITT AVA


WILLAMETTE UNIVERSITY
SALEM,OR97301 		  N/A SCHOLARSHIP 2,500
MICKELSON CHARLES


ROCKY MOUNTAIN COLLEGE
BILLINGS,MT59102 		  N/A SCHOLARSHIP 500
MILLER CAGNIE


MONTANA STATE UNIVERSITY
BOZEMAN,MT59717 		  N/A SCHOLARSHIP 2,000
MORALES GERRY


UNIVERSITY OF IDAHO
MOSCOW,ID838444291 		  N/A SCHOLARSHIP 2,000
NADER KYLE


UTAH STATE UNIVERSITY
LOGAN,UT84322 		  N/A SCHOLARSHIP 3,000
NATURE CONSERVANCY OF IDAHO


PO BOX 2770
HAILEY,ID83333 		  PUBLIC GRANT 15,000
NEIGHBORHOOD HOUSING SERVICES INC


3380 W AMERICANA TERRACE
BOISE,ID83706 		  PUBLIC GRANT 20,000
NORTHWEST NAZARENE UNIVERSITY


623 S UNIVERSITY BLVD
NAMPA,ID83686 		  SCHOOL SCHOLARSHIP 56,000
NORTHWEST NAZARENE UNIVERSITY


623 S UNIVERSITY BLVD
NAMPA,ID83686 		  SCHOOL SCHOLARSHIP 5,000
OREGON STATE UNIVERSITY


218 KERR ADMIN BLDG
CORVALLIS,OR97331 		  SCHOOL SCHOLARSHIP 7,500
OREGON STATE UNIVERSITY - CASCADES


1500 SW CHANDLER AVE
BEND,OR97702 		  SCHOOL SCHOLARSHIP 7,000
PACIFIC LUTHERAN UNIVERSITY


12180 S PARK AVE
TACOMA,WA98447 		  SCHOOL SCHOLARSHIP 4,500
PAYNE NICHOLAS


COLORADO STATE UNIVERSITY
FORT COLLINS,CO80523 		  N/A SCHOLARSHIP 4,000
PEASE HANNAH


NORTHWESTERN UNIVERSITY
EVANSTON,IL60208 		  N/A SCHOLARSHIP 3,000
PORTLAND STATE UNIVERSITY


PO BOX 202
PORTLAND,OR972020202 		  SCHOOL SCHOLARSHIP 4,500
PUGA ELISA


SEATTLE PACIFIC UNIVERSIT
SEATTLE,WA98119 		  N/A SCHOLARSHIP 2,667
RAMIREZ MELISSA


COLLEGE OF WESTERN IDAHO
NAMPA,ID83653 		  N/A SCHOLARSHIP 1,000
RICHMOND JALYN


COLLEGE OF IDAHO
CALDWELL,ID83605 		  N/A SCHOLARSHIP 1,000
RUEDA SHERLYN


NORTHWEST NAZARENE UNIVER
NAMPA,ID83686 		  N/A SCHOLARSHIP 4,000
RUIZ GERALDINE


MARQUETTE UNIVERSITY
MILWAUKEE,WI53233 		  N/A SCHOLARSHIP 2,500
SALVATION ARMY


9492 W EMERALD
BOISE,ID83704 		  PUBLIC GRANT 20,000
SALVATION ARMY


403 12TH AVENUE SOUTH
NAMPA,ID83651 		  PUBLIC GRANT 30,000
SANDIDGE THADDAEUS


POINT LOMA NAZARENE UNIVE
SAN DIEGO,CA92106 		  N/A SCHOLARSHIP 2,500
SCHAFER HAILEY


METROPOLITAN STATE UNIV-
DENVER,CO80217 		  N/A SCHOLARSHIP 4,500
SCHAFFELD COY


3885 WEST CAMPUS DR DEPT
OGDEN,UT844081136 		  N/A SCHOLARSHIP 2,000
SHARP CHARLIZE


BRIGHAM YOUNG UNIVERSITY
PROVO,UT84602 		  N/A SCHOLARSHIP 2,500
SNAKE RIVER WATERKEEPER INC


2123 N 16TH STREET
BOISE,ID83702 		  PUBLIC GRANT 5,000
SOCIETY OF ST VINCENT DE PAUL SOUTH


5256 W FAIRVIEW AVE
BOISE,ID83706 		  PUBLIC GRANT 5,000
SORRELL RILEY


LINFIELD COLLEGE
MCMINNVILLE,OR97128 		  N/A SCHOLARSHIP 2,500
ST VINCENT DE PAUL OF NORTH ID


201 EAST HARRISON AVE
COEUR DALENE,ID83814 		  PUBLIC GRANT 20,000
STARN TAYLA


LIBERTY UNIVERSITY - ONLI
LYNCHBURG,VA24515 		  N/A SCHOLARSHIP 2,500
TREASURE VALLEY COMMUNITY COLLEGE


650 COLLEGE BLVD
ONTARIO,OR97914 		  SCHOOL SCHOLARSHIP 14,500
TREASURE VALLEY COMMUNITY COLLEGE


650 COLLEGE BLVD
ONTARIO,OR97914 		  SCHOOL SCHOLARSHIP 5,000
TRINIDAD MONTES CRISTAL


OREGON INSTITUTE OF TECHN
KLAMATH FALLS,OR97601 		  N/A SCHOLARSHIP 3,500
TUTWILER BETHANY


NORTHWEST NAZARENE UNIVER
NAMPA,ID83686 		  N/A SCHOLARSHIP 500
UNIVERSITY OF IDAHO


PO BOX 444291
MOSCOW,ID83844 		  SCHOOL SCHOLARSHIP 143,500
UNIVERSITY OF IDAHO


PO BOX 444291
MOSCOW,ID838444291 		  SCHOOL SCHOLARSHIP 22,500
UNIVERSITY OF IDAHO


PO BOX 444291
MOSCOW,ID838444291 		  SCHOOL SCHOLARSHIP 7,500
UNIVERSITY OF IDAHO


PO BOX 444291
MOSCOW,ID838444291 		  SCHOOL SCHOLARSHIP 4,500
UTAH STATE UNIVERSITY


PO BOX 35146
SEATTLE,WA981245146 		  SCHOOL SCHOLARSHIP 7,500
VAZQUEZ ISABELLA


BOISE STATE UNIVERSITY
BOISE,ID837251315 		  N/A SCHOLARSHIP 1,500
WASHINGTON STATE UNIVERSITY


1815 WILSON RD
PULLMAN,WA991641068 		  SCHOOL SCHOLARSHIP 5,500
WEST MIDDLE SCHOOL - NAMPA SCHOOL D


619 S CANYON STREET
NAMPA,ID83686 		  SCHOOL GRANT 6,000
WOMEN'S CHILDREN'S ALLIANCE INC


720 W WASHINGTON ST
BOISE,ID83702 		  PUBLIC GRANT 53,000
WOOTAN JULIA


BRIGHAM YOUNG UNIVERSITY
PROVO,UT84602 		  N/A SCHOLARSHIP 2,000
Total .................................right arrow 3a 1,695,175
bApproved for future payment
Total ................................. right arrow 3b  
Form 990-PF (2023)
Form 990-PF (2023)
Page 12
Part XV-A
Analysis of Income-Producing Activities
Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
Related or exempt
function income
(See instructions.)
1Program service revenue: (a)
Business code 		(b)
Amount 		(c)
Exclusion code 		(d)
Amount
a
b
c
d
e
f
gFees and contracts from government agencies          
2 Membership dues and assessments ....          
3 Interest on savings and temporary cash
investments ........... 		    14 5,962  
4 Dividends and interest from securities ....     14 878,717  
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....          
6 Net rental income or (loss) from personal property          
7 Other investment income ..... 900099 2      
8 Gain or (loss) from sales of assets other than
inventory ............ 		    14 372,351  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue: a
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 2 1,257,030  
13Total. Add line 12, columns (b), (d), and (e)..................
13
1,257,032
(See worksheet in line 13 instructions to verify calculations.)
Part XV-B
Relationship of Activities to the Accomplishment of Exempt Purposes
Line No.
DownArrow 		Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to
the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
instructions.)
Form 990-PF (2023)
Form 990-PF (2023)
Page 13
Part XVI
Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
1
Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
Yes
No
a
Transfers from the reporting foundation to a noncharitable exempt organization of:
(1) Cash...................................
1a(1)
 
No
(2) Other assets.................................
1a(2)
 
No
b
Other transactions:
(1) Sales of assets to a noncharitable exempt organization....................
1b(1)
 
No
(2) Purchases of assets from a noncharitable exempt organization..................
1b(2)
 
No
(3) Rental of facilities, equipment, or other assets.......................
1b(3)
 
No
(4) Reimbursement arrangements...........................
1b(4)
 
No
(5) Loans or loan guarantees.............................
1b(5)
 
No
(6) Performance of services or membership or fundraising solicitations................
1b(6)
 
No
c
Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
1c
 
No
d
If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
(a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
2a
Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
b
If "Yes," complete the following schedule.

(a) Name of organization (b) Type of organization (c) Description of relationship
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Form 990-PF (2023)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description

TY 2023 AccountingFeesSchedule
Name:
EL& BG LIGHTFOOT FOUNDATION
 
C/O US BANK NA
EIN:
82-0454166
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING FEES 7,910 6,328   1,582

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TY 2023 DepreciationSchedule
Name:
EL& BG LIGHTFOOT FOUNDATION
 
C/O US BANK NA
EIN:
82-0454166
Description of Property Date Acquired Cost or Other Basis Prior Years' Depreciation Computation Method Rate /
Life (# of years)		 Current Year's Depreciation Expense Net Investment Income Adjusted Net Income Cost of Goods Sold Not Included
FOUR LAPTOP COMPUTERS 2012-01-23 6,922 6,922 S/L 5.0000        
SOFTWARE PROGRAM 2011-09-02 20,272 20,272 S/L 3.0000        

TY 2023 InvestmentsOtherSchedule2
Name:
EL& BG LIGHTFOOT FOUNDATION
 
C/O US BANK NA
EIN:
82-0454166
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
DOMESTIC MUTUAL FUNDS AT COST 6,305,349 15,424,613
DOMESTIC FIXED INCOME FUNDS AT COST 10,294,336 9,143,175
FOREIGN MUTUAL FUNDS AT COST 3,890,038 4,808,358
US LISTED REAL ESTATE AT COST 1,767,245 1,531,826
COMMODITIES AT COST 871,551 321,634
K-1 CLEAN GROWTH FUND III LP AT COST 157,931 116,100
PARTNERS GROUP PE MASTER FD LLC AT COST 377,357 400,780

TY 2023 LandEtcSchedule2
Name:
EL& BG LIGHTFOOT FOUNDATION
 
C/O US BANK NA
EIN:
82-0454166
Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
FOUR LAPTOP COMPUTERS 27,194 27,194    
SOFTWARE PROGRAM        


TY 2023 LegalFeesSchedule
Name:
EL& BG LIGHTFOOT FOUNDATION
 
C/O US BANK NA
EIN:
82-0454166
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
LEGAL FEES 374     374


TY 2023 OtherDecreasesSchedule
Name:
EL& BG LIGHTFOOT FOUNDATION
 
C/O US BANK NA
EIN:
82-0454166
Description Amount
NON-DEDUCTIBLE EXPENSE FROM K-1 11
PARTNERSHIP BASIS ADJUSTMENT-EOY 11,068


TY 2023 OtherExpensesSchedule
Name:
EL& BG LIGHTFOOT FOUNDATION
 
C/O US BANK NA
EIN:
82-0454166
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
EXPENSES        
WEBSITE 525     525
ADR FEES 3,378 3,378    
SOFTWARE RENEWAL 30,517     30,517
K-1 - CLEAN GROWTH FUND III L 5,335 5,335    
K-1 - CLEAN GROWTH FUND III L 875 875    
TRUST FEES 29,364 29,364    
MANAGEMENT FEES 19,243 19,243    


TY 2023 OtherIncomeSchedule2
Name:
EL& BG LIGHTFOOT FOUNDATION
 
C/O US BANK NA
EIN:
82-0454166
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
K-1 CLEAN GROWTH FUND III LP 2    


TY 2023 OtherIncreasesSchedule
Name:
EL& BG LIGHTFOOT FOUNDATION
 
C/O US BANK NA
EIN:
82-0454166
Description Amount
SCHOLARSHIP REFUNDS-PY 29,334
NT RECEIPTS 16,707
NT RECEIPTS 6,905
NT RECEIPTS 187
OTHER TIMING/RECONCILING ITEMS 5,342


TY 2023 TaxesSchedule
Name:
EL& BG LIGHTFOOT FOUNDATION
 
C/O US BANK NA
EIN:
82-0454166
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FOREIGN TAXES 16,511 16,511