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 01-01-2023 , and ending 12-31-2023
Name of foundation
RICHARD AND JOAN RINGOEN FAMILY
FOUNDATION INC
Number and street (or P.O. box number if mail is not delivered to street address)1190 LINDEN AVE
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
BOULDER, CO80304
A Employer identification number

35-1803115
B Telephone number (see instructions)

(303) 618-3162
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$17,501,437
J 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      
4 Dividends and interest from securities... 317,014 308,206  
5a Gross rents............ 18,750 18,750  
b Net rental income or (loss) 3,412
6a Net gain or (loss) from sale of assets not on line 10 1,187,073
b Gross sales price for all assets on line 6a 2,765,732
7 Capital gain net income (from Part IV, line 2)... 1,187,073
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).......      
12 Total. Add lines 1 through 11........ 1,522,837 1,514,029  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0 0   0
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... 9,100 8,190   910
c Other professional fees (attach schedule)....        
17 Interest............... 133 133   0
18 Taxes (attach schedule) (see instructions)... 39,665 20,250   0
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... 92,036 92,014   0
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 140,934 120,587   910
25 Contributions, gifts, grants paid....... 738,300 738,300
26 Total expenses and disbursements. Add lines 24 and 25 879,234 120,587   739,210
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 643,603
b Net investment income (if negative, enter -0-) 1,393,442
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............. 83,103 34,127 34,127
2 Savings and temporary cash investments......... 1,028,915 724,385 724,385
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)....... 4,233,178 Click to see attachment
List of Attached Documents:
// Content
3,493,023
4,876,607
c Investments—corporate bonds (attach schedule)....... 149,451 Click to see attachment
List of Attached Documents:
// Content
1,152,176
1,135,467
11 Investments—land, buildings, and equipment: basis right arrow2,657,000
Less: accumulated depreciation (attach schedule) right arrow   2,657,000 2,657,000 2,657,000
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 6,204,500 Click to see attachment
List of Attached Documents:
// Content
6,954,712
8,057,052
14 Land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
15 Other assets (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
8,754
Click to see attachment
List of Attached Documents:
// Content
4,759
Click to see attachment
List of Attached Documents:
// Content
16,799
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 14,364,901 15,020,182 17,501,437
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) Click to see attachment
List of Attached Documents:
// Content
21,870
Click to see attachment
List of Attached Documents:
// Content
33,548
23 Total liabilities (add lines 17 through 22)......... 21,870 33,548
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........ 0 0
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds 14,343,031 14,986,634
29 Total net assets or fund balances (see instructions)..... 14,343,031 14,986,634
30 Total liabilities and net assets/fund balances (see instructions). 14,364,901 15,020,182
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
14,343,031
2
Enter amount from Part I, line 27a .....................
2
643,603
3
Other increases not included in line 2 (itemize) right arrow
3
0
4
Add lines 1, 2, and 3 ..........................
4
14,986,634
5
Decreases not included in line 2 (itemize) right arrow
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
14,986,634
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      
b CAPITAL GAINS DIVIDENDS P    
c
d
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 2,621,418   1,578,659 1,042,759
b 144,314     144,314
c
d
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       1,042,759
b       144,314
c
d
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 1,187,073
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  
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 19,369
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 0
3 Add lines 1 and 2........................... 3 19,369
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 19,369
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 10,400
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 18,600
d Backup withholding erroneously withheld .......... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 29,000
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8 46
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 9,585
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow9,585 Refundedright arrow 11 0
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$ 0(2) On foundation managers.right arrow$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$ 0
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 arrowIN
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 arrowN/A
14
The books are in care ofright arrowTHE FOUNDATION Telephone no.right arrow (303) 618-3162

Located atright arrow1190 LINDEN AVEBOULDERCO ZIP+4right arrow80304
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)
 
No
(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
 
 
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
 
No
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)
 
No
(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
 
 
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
DAVID R RINGOEN PRESIDENT
2.00
0 0 0
1190 LINDEN AVE
BOULDER,CO80304
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 0
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 arrow0
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  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................right arrow0
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
14,253,002
b
Average of monthly cash balances.......................
1b
66,398
c
Fair market value of all other assets (see instructions)................
1c
2,650,000
d
Total (add lines 1a, b, and c).........................
1d
16,969,400
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
0
2
Acquisition indebtedness applicable to line 1 assets..................
2
0
3
Subtract line 2 from line 1d.........................
3
16,969,400
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
254,541
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
16,714,859
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
835,743
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
835,743
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
19,369
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
19,369
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
816,374
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
816,374
6
Deduction from distributable amount (see instructions).................
6
0
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
816,374
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
739,210
b
Program-related investments—total from Part VIII-B..................
1b
0
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
739,210
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 7 816,374
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only....... 0
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2022:
a From 2018......  
b From 2019......  
c From 2020...... 778,001
d From 2021......  
e From 2022......  
f Total of lines 3a through e ........ 778,001
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 739,210
a Applied to 2022, but not more than line 2a 0
b Applied to undistributed income of prior years
(Election required—see instructions).....
0
c Treated as distributions out of corpus (Election
required—see instructions)........
0
d Applied to 2023 distributable amount..... 739,210
e Remaining amount distributed out of corpus 0
5 Excess distributions carryover applied to 2023. 77,164 77,164
(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 5 700,837
b Prior years’ undistributed income. Subtract
line 4b from line 2b ..........
0
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......
0
d Subtract line 6c from line 6b. Taxable amount
—see instructions ...........
0
e Undistributed income for 2022. Subtract line
4a from line 2a. Taxable amount—see
instructions .............
0
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) .......
0
8 Excess distributions carryover from 2018 not
applied on line 5 or line 7 (see instructions) ...
0
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ......
700,837
10 Analysis of line 9:
a Excess from 2019....  
b Excess from 2020.... 700,837
c Excess from 2021....  
d Excess from 2022....  
e Excess from 2023....  
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 email address of the person to whom applications should be addressed:
bThe form in which applications should be submitted and information and materials they should include:
cAny submission deadlines:
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
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

3BUILDGLOBAL

510 HYDRANGEA COURT
ROSEVILLE,CA95747
NONE PC ANNUAL SUPPORT 1,000

BACK2BACK MINISTRIES

PO BOX 70
MASON,OH45040
NONE PC ANNUAL SUPPORT 6,000

BOULDER PHILHARMONIC

1600 RANGE STREET STE 200
BOULDER,CO80301
NONE PC ANNUAL SUPPORT 500

BOULDER SUZUKI STRINGS

2705 STANFORD AVE
BOULDER,CO80305
NONE PC ANNUAL SUPPORT 500

CALVARY BIBLE CHURCH

3245 KALMIA AVE
BOULDER,CO80301
NONE PC ANNUAL SUPPORT 15,000

CASAS POR CRISTO

PO BOX 971070
EL PASO,TX79997
NONE PC ANNUAL SUPPORT 3,000

CHRISTIAN AID MISSION

PO BOX 9037
CHARLOTTESVILLE,VA22906
NONE PC ANNUAL SUPPORT 500

COLSON CENTER FOR CHRISTIAN WORLDVIEW

PO BOX 50396
COLORADO SPRINGS,CO80949
NONE PC ANNUAL SUPPORT 4,000

COMPASSION INTERNATIONAL

12290 VOYAGER PARKWAY
COLORADO SPRINGS,CO80921
NONE PC ANNUAL SUPPORT 1,500

CORNERSTONE BOULDER

1190 S LASHLEY LANE
BOULDER,CO80305
NONE PC ANNUAL SUPPORT 300

DESIRING GOD

PO BOX 2901
MINNEAPOLIS,MN55402
NONE PC ANNUAL SUPPORT 3,000

EFCA REACH GLOBAL

901 EAST 78TH STREET
MINNEAPOLIS,MN554201300
NONE PC ANNUAL SUPPORT 3,000

FLCCC ALLIANCE

2001 L ST NW SUITE 500
WASHINGTON,DC20036
NONE PC ANNUAL SUPPORT 1,000

FOCUS ON THE FAMILY

8605 EXPLORER DRIVE
COLORADO SPRINGS,CO809201051
NONE PC ANNUAL SUPPORT 1,500

HORIZONS INTERNATIONAL

PO BOX 18478
BOULDER,CO803081478
NONE PC ANNUAL SUPPORT 100,000

HOUSE OF HOPE INTERNATIONAL

PO BOX 1027
MAULDIN,SC29662
NONE PC ANNUAL SUPPORT 2,000

INTERNATIONAL JUSTICE MISSION

PO BOX 96961
WASHINGTON,DC200906961
NONE PC ANNUAL SUPPORT 8,000

INTERVARSITY CHRISTIAN FELLOWSHIP

PO BOX 7895
MADISON,WI537077895
NONE PC ANNUAL SUPPORT 3,000

LEADERSHIP DEVELOPMENT

4616 25TH AVE NE PMB 225
SEATTLE,WA98105
NONE PC ANNUAL SUPPORT 1,000

MAZATLAN MISSIONS

15 SUNRISE RD
MANITOU SPRINGS,CO80829
NONE PC ANNUAL SUPPORT 40,000

NEW INTERNATIONAL

2701 CLEVELAND AVE SUITE 200
FORT MYERS,FL33901
NONE PC ANNUAL SUPPORT 2,000

PRISON FELLOWSHIP

PO BOX 1550
MERRIFIELD,VA221161550
NONE PC ANNUAL SUPPORT 2,000

RANCHO DEL REY

PO BOX 4724
OLATHE,KS66063
NONE PC ANNUAL SUPPORT 2,000

RISE AGAINST SUICIDE

603 S PUBLIC RD PO BOX 846
LAFAYETTE,CO80026
NONE PC ANNUAL SUPPORT 3,000

SERVANT PARTNERS

PO BOX 3144
POMONA,CA91769
NONE PC ANNUAL SUPPORT 4,500

SUMMIT MINISTRIES

PO BOX 207
MANITOU SPRINGS,CO80829
NONE PC ANNUAL SUPPORT 10,000

THE BIBLE PROJECT

1302 SE ANKENY ST
PORTLAND,OR97214
NONE PC ANNUAL SUPPORT 4,000

THE INN BETWEEN OF LONGMONT

515 KIMBARK ST SUITE 107
LONGMONT,CO80501
NONE PC ANNUAL SUPPORT 3,000

THE NAVIGATORS

PO BOX 6079
ALBERT LEA,MN560076679
NONE PC ANNUAL SUPPORT 8,000

THE VOICE OF THE MARTYRS

PO BOX 443
BARTLESVILLE,OK74005
NONE PC ANNUAL SUPPORT 2,000

WILD AT HEART

PO BOX 51065
COLORADO SPRINGS,CO809491065
NONE PC ANNUAL SUPPORT 4,000

YOUNG LIFE FOUNDATION

PO BOX 5184
HARLAN,IA515930684
NONE PC ANNUAL SUPPORT 22,000

BOOKCLIFF BAPTIST CHURCH

2702 PATTERSON RD
GRAND JUNCTION,CO81504
NONE PC ANNUAL SUPPORT 1,000

NATIONAL CHRISTIAN FOUNDATION

1150 SANCTUARY PKWY STE 350
ALPHARETTA,GA30009
NONE PC ANNUAL SUPPORT 475,000

THE ANCHOR GATHERING

14717 247TH PI SE
ISSAQUAH,WA98027
NONE PC ANNUAL SUPPORT 1,000
Total .................................right arrow 3a 738,300
bApproved for future payment
Total ................................. right arrow 3b 0
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 ...........
         
4 Dividends and interest from securities ....     14 317,014  
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....     16 3,412  
6 Net rental income or (loss) from personal property          
7 Other investment income .....          
8 Gain or (loss) from sales of assets other than
inventory ............
    18 1,187,073  
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) .. 0 1,507,499 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
1,507,499
(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
Sign Here
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
right arrow right arrow
May the IRS discuss this return
with the preparer shown below?
See instructions.
Signature of officer or trustee Date Title
Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date Check if self-
employed right arrow
PTIN
Firm's name SmallBullet
Firm's EIN SmallBullet
Firm's address SmallBullet


Phone no.
Form 990-PF (2023)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description

TY 2023 AccountingFeesSchedule
Name:
RICHARD AND JOAN RINGOEN FAMILY
 
FOUNDATION INC
EIN:
35-1803115
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING 9,100 8,190   910

TY 2023 InvestmentsCorpBondsSchedule
Name:
RICHARD AND JOAN RINGOEN FAMILY
 
FOUNDATION INC
EIN:
35-1803115
Name of Bond End of Year Book Value End of Year Fair Market Value
AMGEN INC NTS ISIN 5.250% DUE 3/2/2025 152,758 150,306
AMGEN INC NTS ISIN 5.507% DUE 3/2/2026 126,752 125,056
THE DOW CHEMICAL COMPANY MTN 5.300% DUE 3/15/2028 124,062 124,293
FEDERAL HOME LOAN BANKS DEBENTURE 5.600% DUE 3/9/2026 124,875 124,759
FEDERAL HOME LOAN BANKS DEBENTURE 5.260% DUE 5/24/2024 124,906 124,831
GENERAL MOTORS FINANCIAL COMPANY 5.400% DUE 2/20/2027 99,450 99,331
JPMORGAN CHASE FINANCIAL COMPANY 5.750% DUE 9/22/2025 150,464 150,111
KROGER CO 3.700% DUE 8/01/2027 48,176 48,374
MCKESSON CORPORATION 5.250% DUE 2/15/2026 99,458 100,001
MIDWEST CITY OKLA, GO BDS, SER 2020A 2.500% DUE 6/1/2035 101,275 88,405

TY 2023 InvestmentsCorpStockSchedule
Name:
RICHARD AND JOAN RINGOEN FAMILY
 
FOUNDATION INC
EIN:
35-1803115
Name of Stock End of Year Book Value End of Year Fair Market Value
AES CORP 46,718 78,001
AIR PRODUCTS & CHEMICALS INC 56,220 109,520
AMERICAN ELECTRIC POWER COMPANY INC 99,436 126,622
APPLE INC 80,181 115,518
BALL CORPORATION 111,476 172,560
BLACKROCK INC 77,062 162,360
BLOOMIN BRANDS INC 55,445 70,375
BOEING COMPANY 81,980 104,264
CARNIVAL CORPORATION PAIRED CTF (PANAMA) 65,692 111,240
CISCO SYSTEMS INC 127,248 202,080
CONSTRUCTION PARTNERS INC 86,892 130,560
EXXON MOBILE CORP 113,556 137,173
FEDEX CORPORATION 321,706 354,158
FIRST MERCHANTS CORP 202,178 185,400
FISERV INC 49,531 66,420
FORTREA HLDGS INC INC 18,301 31,410
HOME DEPOT INCORPORATED 107,670 103,965
HUNTINGTON BANCSHARES INC 158,400 139,920
INTERNATIONAL BUSINESS MACHINES 97,432 130,840
JPMORGAN CHASE & COMPANY 76,303 136,080
JOHNSON & JOHNSON 80,021 103,762
L3HARRIS TECHNOLOGIES INC 102,456 170,602
LABORATORY CORP OF AMER HOLDINGS 103,788 204,561
MERCK & COMPANY INC 32,015 56,363
MICROSOFT CORP 64,495 376,040
MICRON TECHNOLOGY INC 64,623 68,272
NETFLIX INCORPORATED 105,523 243,440
NUCOR CORP 23,509 87,020
PEPSICO INC 12,964 47,385
PRUDENTIAL FINANCIAL INC 246,123 233,762
RAYTHEON TECHNOLOGIES CORP 46,243 45,940
SCOTTS MIRACLE-GRO COMPANY 118,870 38,250
SOUTHWEST AIRLS COMPANY 61,897 28,880
TJX COMPANIES INC 122,453 288,935
3M COMPANY 81,840 54,660
UNITED PARCEL SERVICE INC 50,919 47,169
VERIZON COMMUNICATIONS INC 141,857 113,100

TY 2023 InvestmentsOtherSchedule2
Name:
RICHARD AND JOAN RINGOEN FAMILY
 
FOUNDATION INC
EIN:
35-1803115
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
AB LARGE CAP GROWTH FD ADVISOR CL N/L AT COST 152,941 192,759
BLACKROCK NATIONAL MUNICIPAL FUND AT COST 221,247 210,029
COHEN & STEERS REALTY CL 1 AT COST 98,670 100,465
COLUMBIA SELECT GLOBAL EQUITY FUND INSTL AT COST 419,429 469,857
COLUMBIA MORTGAGE OPPORTUNITIES FD AT COST 351,081 296,375
COLUMBIA CONVERTIBLE SECURITIES FD AT COST 495,414 422,789
COLUMBIA DIVIDEND INCOME AT COST 1,012,985 1,516,436
DODGE & COX INCOME AT COST 107,850 102,547
DODGE & COX STOCK AT COST 250,367 438,699
FIDELITY ADVISOR SMALL CAP AT COST 340,861 367,097
FIDELITY DIVERSIFIED INTL AT COST 837,845 979,768
FRANKLIN DYNATECH AT COST 355,868 374,889
IVY EMERGING MARKETS EQUITY FUND AT COST 204,498 193,701
NEUBERGER BERMAN GENESIS FD INSTITUTIONAL AT COST 1,211,354 1,290,866
SPROTT PHYSICAL GOLD & SLVR TR AT COST 32,336 32,555
T ROWE PRICE EMERGINING MARKETS STOCK AT COST 196,281 200,741
VANGUARD SMALL CAP IDX FD ADMIRAL AT COST 331,487 503,201
ISHARES GOLD TRUST AT COST 31,059 39,030
ISHARES IBOXX INVESTMENT GRADE CORP BOND ETF AT COST 203,822 199,188
ISHARES U.S. UTILITS AT COST 71,637 79,930
VANGUARD FINANCIALS AT COST 27,680 46,130

TY 2023 OtherAssetsSchedule
Name:
RICHARD AND JOAN RINGOEN FAMILY
 
FOUNDATION INC
EIN:
35-1803115
Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
INTEREST AND DIVIDENDS RECEIVABLE 3,242 4,180 16,799
TAX EXEMPT DIVIDENDS RECEIVABLE 77 579 0
EXCISE TAX RECEIVABLE 5,435   0


TY 2023 OtherExpensesSchedule
Name:
RICHARD AND JOAN RINGOEN FAMILY
 
FOUNDATION INC
EIN:
35-1803115
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INVESTMENT ADVISORY FEES 92,014 92,014   0
FILING FEES 22 0   0


TY 2023 OtherLiabilitiesSchedule
Name:
RICHARD AND JOAN RINGOEN FAMILY
 
FOUNDATION INC
EIN:
35-1803115
Description Beginning of Year - Book Value End of Year - Book Value
CALL: AFLAC 1/20/23 5,070 0
CALL: JPMORGAN CHASE & COMPANY 1/20/23 3,080 0
CALL: JOHNSON & JOHNSON 1/20/23 2,010 0
CALL: ORACLE CORPORATION 1/20/23 10,010 0
CALL: SOUTHWEST AIRLS COMPANY 3/17/23 1,700 0
CALL: JPMORGAN CHASE & COMPANY 2/16/24 0 2,792
CALL: TJX COS INCORPORATED 1/19/24 0 17,880
OTHER LIABILITIES 0 3,861
EXCISE TAX PAYABLE 0 9,015


TY 2023 TaxesSchedule
Name:
RICHARD AND JOAN RINGOEN FAMILY
 
FOUNDATION INC
EIN:
35-1803115
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
EXCISE TAX 19,415 0   0
FOREIGN TAXES 4,912 4,912   0
REAL ESTATE TAXES 15,338 15,338   0