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
2024
Open to Public Inspection
For calendar year 2024, or tax year beginning 01-01-2024 , and ending 12-31-2024
Name of foundation
LANGAN BARBER FOUNDATION
C/O EILEEN BARBER
Number and street (or P.O. box number if mail is not delivered to street address)PO BOX 6754
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
BOISE, ID83707
A Employer identification number

27-6361969
B Telephone number (see instructions)

(208) 387-6400
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$11,903,876
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... 348,804 348,804  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 800,324
b Gross sales price for all assets on line 6a 4,638,676
7 Capital gain net income (from Part IV, line 2)... 800,324
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)....... 2 2 0
12 Total. Add lines 1 through 11........ 1,149,130 1,149,130 0
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0 0 0 0
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule).......        
c Other professional fees (attach schedule).... 105,870 105,870 0 0
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... 11,797 11,797 0 0
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... 7,007 3,503 0 3,503
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 124,674 121,170 0 3,503
25 Contributions, gifts, grants paid....... 498,000 498,000
26 Total expenses and disbursements. Add lines 24 and 25 622,674 121,170 0 501,503
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 526,456
b Net investment income (if negative, enter -0-) 1,027,960
c Adjusted net income (if negative, enter -0-)... 0
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2024)
Form 990-PF (2024)
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......... 302,195 222,122 222,122
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)....... 9,976,520 Click to see attachment
List of Attached Documents:
// Content
10,583,049
11,681,754
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)..........      
14 Land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
15 Other assets (describe right arrow)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 10,278,715 10,805,171 11,903,876
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 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........... 10,278,715 10,805,171
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........    
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)..... 10,278,715 10,805,171
30 Total liabilities and net assets/fund balances (see instructions). 10,278,715 10,805,171
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
10,278,715
2
Enter amount from Part I, line 27a .....................
2
526,456
3
Other increases not included in line 2 (itemize) right arrow
3
0
4
Add lines 1, 2, and 3 ..........................
4
10,805,171
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
10,805,171
Form 990-PF (2024)
Form 990-PF (2024)
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 P    
b PUBLICLY TRADED SECURITIES 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 2,356,629   2,089,197 267,432
b 2,282,047   1,749,155 532,892
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       267,432
b       532,892
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 2 800,324
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 14,289
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 14,289
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 14,289
6 Credits/Payments:
a 2024 estimated tax payments and 2023 overpayment credited to 2024 6a 0
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld .......... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 0
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8 150
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9 14,439
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10  
11 Enter the amount of line 10 to be: Credited to 2025 estimated taxright arrow   Refundedright arrow 11  
Form 990-PF (2024)
Form 990-PF (2024)
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 arrowID
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 2024 or the taxable year beginning in 2024? 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 (208) 387-6400

Located atright arrowPO BOX 6754BOISEID ZIP+4right arrow83707
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 2024, 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 (2024)
Form 990-PF (2024)
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 2024? .............
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 2024, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2024?....................
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 2024 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 2024.) .....................
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 2024? ..
4b
 
No
Form 990-PF (2024)
Form 990-PF (2024)
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
EILEEN BARBER TRUSTEE
1.00
0 0 0
PO BOX 6754
BOISE,ID83707
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 (2024)
Form 990-PF (2024)
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 (2024)
Form 990-PF (2024)
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
11,358,780
b
Average of monthly cash balances.......................
1b
437,100
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
11,795,880
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
11,795,880
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
176,938
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
11,618,942
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
580,947
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
580,947
2a
Tax on investment income for 2024 from Part V, line 5 .......
2a
14,289
b
Income tax for 2024. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
14,289
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
566,658
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
566,658
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
566,658
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
501,503
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
501,503
Form 990-PF (2024)
Form 990-PF (2024)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus
(b)
Years prior to 2023
(c)
2023
(d)
2024
1 Distributable amount for 2024 from Part X, line 7 566,658
2 Undistributed income, if any, as of the end of 2024:
a Enter amount for 2023 only....... 497,728
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2024:
a From 2019......  
b From 2020......  
c From 2021......  
d From 2022......  
e From 2023......  
f Total of lines 3a through e ........ 0
4Qualifying distributions for 2024 from Part
XI, line 4: right arrow$ 501,503
a Applied to 2023, but not more than line 2a 497,728
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 2024 distributable amount..... 3,775
e Remaining amount distributed out of corpus 0
5 Excess distributions carryover applied to 2024. 0 0
(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 0
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 2023. Subtract line
4a from line 2a. Taxable amount—see
instructions .............
0
f Undistributed income for 2024. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2025 ..........
562,883
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 2019 not
applied on line 5 or line 7 (see instructions) ...
0
9 Excess distributions carryover to 2025.
Subtract lines 7 and 8 from line 6a ......
0
10 Analysis of line 9:
a Excess from 2020....  
b Excess from 2021....  
c Excess from 2022....  
d Excess from 2023....  
e Excess from 2024....  
Form 990-PF (2024)
Form 990-PF (2024)
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 2024, 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) 2024 (b) 2023 (c) 2022 (d) 2021
         
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).)
EILEEN BARBER
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 if the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds. If the foundation makes gifts, grants, etc. to individuals or organizations under
other conditions, complete items 2a, b, c, and d. See instructions
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 (2024)
Form 990-PF (2024)
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

BALLET IDAHO

501 S 8TH ST
BOISE,ID83702
NONE 501(C)(3) TO SUPPORT CAPITAL CAMPAIGN FOR BALLET IDAHO 10,000

CHILDREN'S HOME SOCIETY

740 WARM SPRINGS AVE
BOISE,ID83712
NONE 501(C)(3) TO SUPPORT CAPITAL CAMPAIGN FOR THE WARM SPRINGS COUNSELING CENTER. 70,000

GLOBAL LOUNGE INC

PO BOX 8785
BOISE,ID83707
NONE 501(C)(3) TO SUPPORT CAPITAL CAMPAIGN FOR THE GLOBAL LOUNGE INC. 20,000

HOME PARTNERSHIP FOUNDATION

PO BOX 7899
BOISE,ID83707
NONE 501(C)(3) TO SUPPORT CAPITAL CAMPAIGN FOR THE HOME PARTNERSHIP FOUNDATION 25,000

IDAHO VOICES FOR CHILDREN

PO BOX 2842
BOISE,ID83701
NONE 501(C)(3) TO SUPPORT CAPITAL CAMPAIGN FOR THE IDAHO VOICES FOR CHILDREN 10,000

JANNUS INC

3501 W ELDER STREET STE 104
BOISE,ID83705
NONE 501(C)(3) TO SUPPORT CAPITAL CAMPAIGN FOR JANNUS INC. 26,000

LED

3300 W CHINDEN BLVD
GARDEN CITY,ID83715
NONE 501(C)(3) TO SUPPORT CAPITAL CAMPAIGN FOR LED. 60,000

PONDEROSA CENTER

301 E LAKE ST
MCCALL,ID83638
NONE 501(C)(3) TO SUPPORT CAPITAL CAMPAIGN FOR THE PONDEROSA CENTER, INC. 42,000

ST LUKE'S HEALTH FOUNDATION

190 E BANNOCK ST
BOISE,ID83712
NONE 501(C)(3) TO SUPPORT CAPITAL CAMPAIGN FOR ST. LUKE'S HEALTH SYSTEM. 25,000

THE CABIN

801 S CAPITOL BLVD
BOISE,ID83702
NONE 501(C)(3) TO SUPPORT CAPITAL CAMPAIGN FOR THE CABIN. 50,000

TREASURE VALLEY YMCA

1024 W STATE ST
BOISE,ID83702
NONE 501(C)(3) TO SUPPORT CAPITAL CAMPAIGN FOR TREASURE VALLEY YMCA. 100,000

TRICA

1406 W EASTMAN ST
BOISE,ID83702
NONE 501(C)(3) TO SUPPORT CAPITAL CAMPAIGN FOR THE TREASURE VALLEY INSTITUTE FOR CHILDREN'S ARTS 10,000

WASSMUTH CENTER FOR HUMAN RIGHTS

775 W FULTON ST
BOISE,ID83702
NONE 501(C)(3) TO SUPPORT CAPITAL CAMPAIGN FOR THE WASSMUTH CENTER FOR HUMAN RIGHTS 50,000
Total .................................right arrow 3a 498,000
bApproved for future payment
Total ................................. right arrow 3b 0
Form 990-PF (2024)
Form 990-PF (2024)
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 ....     14 348,804  
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 .....     14 2  
8 Gain or (loss) from sales of assets other than
inventory ............
    18 800,324  
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 1,149,130 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
1,149,130
(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 (2024)
Form 990-PF (2024)
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 Right Arrow
Firm's EIN Right Arrow
Firm's address Right Arrow


Phone no.
Form 990-PF (2024)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description

TY 2024 InvestmentsCorpStockSchedule
Name:
LANGAN BARBER FOUNDATION
 
C/O EILEEN BARBER
EIN:
27-6361969
Name of Stock End of Year Book Value End of Year Fair Market Value
AAON INC. 41,296 45,542
ABBOTT LABORATORIES 111,289 113,336
ABBVIE 44,307 51,355
ABERCROMBIE & FITCH CL A C 49,208 49,923
ALPHABET INC VOTING CAP STK CL A 78,142 125,885
AMAZON COM INC 71,892 134,705
AMERICAN ELECTRIC POWER INC 53,362 54,416
AMGEN INC 134,686 140,224
APPLE INC 127,313 174,793
APPLIED MATERIALS INC 84,912 102,457
ARCH CAPITAL GROUP LTD C 39,713 40,911
ARISTA NETWORKS INC 89,423 182,153
AUTOMATIC DATA PROCESSING 93,518 115,043
AUTOZONE INC 111,331 121,676
BERKSHIRE HATHAWAY INC SERIES B NEW 78,402 114,227
BLACKROCK INC 78,343 118,913
BLACKSTONE GROUP INC COM 33,260 60,175
BROADCOM INC 25,877 80,680
BUILDERS FIRSTSOURCE INC 33,974 36,733
CADENCE DESIGN SYSTEMS INC 90,073 123,489
CARDINAL HEALTH INC. 45,106 48,609
CATERPILLAR INC. 41,404 42,443
CENCORA INC COR 35,535 43,139
CHEVRON CORPORATION 60,295 57,067
CINTAS CORP 27,471 39,281
CISCO SYSTEMS INC 50,419 63,166
COCA-COLA BOTTLG CO CONS COKE 56,477 55,723
COCA-COLA COMPANY 34,433 49,140
FIX COMFORT SYSTEMS USA INC. 23,634 47,919
COMMVAULT SYSTEMS INC. 44,344 42,708
COSTCO WHSL CORP NEW 95,173 165,845
DANAHER CORP 104,458 105,593
DECKERS OUTDOOR CORP 27,268 55,240
DELL TECHNOLOGIES INC. 45,053 41,141
DUKE ENERGY CORP COM NEW 50,353 54,840
EDWARDS LIFESCIENCE CORP 121,285 125,555
ELI LILLY & CO 111,529 146,680
EMCOR GROUP INC 22,550 44,936
EOG RESOURCES INC 58,996 58,961
ERIE INDEMNITY CO. 43,531 40,399
EXXON MOBIL CORP 54,343 54,215
FAIR ISAAC INC 19,838 43,800
FIRST TR ETF FD VII ETF TCW OPPORTUNISTIC FXD INCOME ETF 665,071 583,876
GENERAL MILLS INC 60,406 54,842
GLOBAL X FDS ETF NASDAQ 100 COVERED CALL 942,249 957,115
GODADDY INC. 44,219 51,908
GOLDMAN SACHS GROUP INC 76,021 125,976
GRAINGER W W INC 129,161 149,675
H & R BLOCK INC HRB 39,860 38,890
HOME DEPOT INC 45,332 58,349
HUBBELL INC HUBB 40,943 43,146
ISHARES ETF 1-3 YR TREASURY BOND 721,275 705,602
ISHARES CORE U.S. ETF AGGREGATE BOND 634,726 575,780
JOHNSON & JOHNSON 57,287 53,076
JPMORGANCHASE 104,620 186,015
KIMBERLY-CLARK CORP 57,991 57,396
LANTHEUS HOLDINGS INC. 43,056 35,963
LENNOX INTL INC. 44,836 44,479
LINDE PLC NEW LIN 99,261 104,668
MARSH AND MC LENNAN COMPANIES INC 100,553 110,028
MCDONALDS CORP 52,451 57,978
MCKESSON ORPORATION MCK 35,424 49,582
MERCK & CO INC NEW 59,120 54,316
META PLATFORMS INC 41,666 118,273
MICROSOFT CORP 91,915 117,599
MOTOROLA SOLUTIONS INC COM NEW 28,589 45,299
MSCI INC 68,408 55,271
MURPHY USA INC 27,080 44,656
NEXTERA ENERGY INC 95,710 103,377
NRG ENERGY INC. 44,625 44,478
NVIDIA CORP 60,916 159,537
OLD REPUBLIC INTL CORP 46,898 61,053
ORACLE CORPORATION 64,907 113,315
O'REILLY AUTOMATIVE INC 35,390 45,060
PACKAGING CORP OF AMER PKG 36,367 57,633
PALO ALTO NETWORKS 97,709 115,727
PEPSICO INCORPORATED 114,777 103,857
PHILLIPS 66 51,710 54,459
PROCTER & GAMBLE CO 54,871 59,516
PROGRESSIVE CORP. 38,662 43,130
PUBLIC SYS ETERPRISE GROUP INC 41,860 55,510
PULTE GROUP INC PHM 45,436 37,026
ROSS STORES INC 84,884 123,436
SALESFORCE INC 78,966 131,392
SOUTHERN COMPANY 44,930 52,767
SPDR SER TR ETF BLOOMBERG BARCLAYS AGGREGATE BD 638,130 575,495
STARBUCKS CORP 106,365 106,671
SUPER MICRO COMPUTER INC 61,083 46,604
TEXAS INSTRUMENTS INC 48,630 54,378
TEXAS PACIFIC LAND CORP 44,487 42,026
TEXAS ROADHOUSE INC. 38,579 41,318
THERMO FISHER SCIENTIFIC 114,777 107,688
TRANE TECHNOLOGIES PLC 83,940 159,559
US BANCORP NEW 44,002 57,970
UNITEDHEALTH GROUP INC 99,099 101,678
VANGUARD EXTENDED ETF DURATION TREASURY 889,495 644,559
VERIZON COMMUNICATIONS COM 56,231 55,586
VIPER ENERGY INC. 43,933 41,268
VISA INC CLASS A 86,636 123,888
WASTE MGMT INC DEL 87,958 106,949
WATSCO INC WSO 91,460 103,308
XCEL ENERGY INC 54,290 58,742

TY 2024 OtherExpensesSchedule
Name:
LANGAN BARBER FOUNDATION
 
C/O EILEEN BARBER
EIN:
27-6361969
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
POST OFFICE BOX 182 91 0 91
ACCOUNTING FEES 6,825 3,412 0 3,412


TY 2024 OtherIncomeSchedule2
Name:
LANGAN BARBER FOUNDATION
 
C/O EILEEN BARBER
EIN:
27-6361969
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
OTHER INCOME 2 2  


TY 2024 OtherProfessionalFeesSchedule
Name:
LANGAN BARBER FOUNDATION
 
C/O EILEEN BARBER
EIN:
27-6361969
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ADVISORY FEES 105,870 105,870 0 0


TY 2024 TaxesSchedule
Name:
LANGAN BARBER FOUNDATION
 
C/O EILEEN BARBER
EIN:
27-6361969
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
TAXES PAID 11,797 11,797 0 0