James a and Virginia H Sigmon

Private foundation · Grantmaker Harrogate, TN EIN: 32-6084959

James a and Virginia H Sigmon is a private foundation, based in Harrogate, TN. IRS filing data is available from 2020 through 2025. As of 2025, the organization holds $291K in total assets. In 2025, it awarded 2 grants totaling $20K. Net investment income was $11K.

Key facts about James a and Virginia H Sigmon

In short: James a and Virginia H Sigmon gave $20K across 2 grants in 2025 (avg $10K), mostly in South Carolina. Source: 2025 IRS Form 990-PF.

EIN
32-6084959
Latest 990 filing
Form 990-PF, 2025
Annual giving (2025)
$20,300
Grants made (2025)
2
Average grant
$10,150
Median grant
$10,150
Total assets
$290,749
Primary geography
South Carolina (99% of itemized 2025 grant dollars)

Data from IRS Form 990-PF, 2025; updated September 2026.

Financial Overview

From 2025 IRS Form 990-PF · View filing

Total Assets

$291K

-4.4% YoY

Annual Giving

$20K

-81.7% YoY

Grant Count

2

-81.8% YoY

Avg Grant Size

$10K

+0.7% YoY

Under IRS private-foundation payout rules, James a and Virginia H Sigmon reported a distributable amount of $14K for 2025 — the minimum it must pay out in qualifying distributions.

How James a and Virginia H Sigmon gives

  • Giving grew 93% from 2022 to 2025. Method
  • In 2025 it paid out 140% of its IRS minimum distribution (the 5% rule). Method

From the foundation's IRS Form 990-PF filings. Methodology.

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Geographic Focus

Where this funder awards grants

Grant Distribution by State

8states

Share of 2025 grant dollars across all 2 itemized grants.

Cities

KingstreeMiddlesboroOkatieBlowing RockBooneDillonElizabethtonHazardJayNew SalisburyPrincetonStatesvilleWise

Giving Over Time

Total grant dollars and number of grants per year

$0$50K$100K$150K3 grants2020 2 grants2021 2 grants2022 2 grants2023 11 grants2024 2 grants2025

From 2020 to 2025, annual grant giving ranged from $11K (2022) to $138K (2020). In 2025 it made 2 grants totaling $20K.

Grant Insights

How this funder distributes its grants

Top Recipients

Top 2 recipients in 2025

Operation Patriots Fob: $20KOperation Patriots Fob$20KGreg and Noreen Wells Hospice Care Center: $300Greg and Noreen Wells HospiceCare Center$300

The largest 2025 recipient was Operation Patriots Fob ($20K). Together the top 2 received $20K.

Grant Size Distribution

19 grants across all recorded years

19<$50K$50–100K$100–250K$250–500K$500K–1M$1–5M$5M+

The most common grant size was under $50K: 19 grants of 19 (100%).

Giving History

Grant recipients and amounts by year

RecipientPurposeAmount
Operation Patriots Fob Okatie, SCGeneral Charitable Support$20,000
Greg and Noreen Wells Hospice Care Center Hazard, KYGeneral Charitable Support$300

Financial History

Multi-year comparison from IRS filings

Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$50K$100K$150K$200K2020 2021 2022 2023 2024 2025
Metric202520242023
Total Assets$290,749$304,138$403,575
Revenue$11,276$15,495$4,088
Expenses$24,665$114,932$38,775
Qualifying Distributions$20,300$110,900$35,000
Net Investment Income$11,276$15,495$4,088
Distributable Amount$14,473$2,548$21,511

Data update history

When this profile's IRS filing data changed on Grantable

  1. Updated Form 990-PF for fiscal year 2020 (received by the IRS June 11, 2021)
  2. Updated Form 990-PF for fiscal year 2021 (received by the IRS May 3, 2022)
  3. Updated Form 990-PF for fiscal year 2022 (received by the IRS May 12, 2023)
  4. Updated Form 990-PF for fiscal year 2023 (received by the IRS April 25, 2024)
  5. Updated Form 990-PF for fiscal year 2024 (received by the IRS May 9, 2025)
  6. Added Form 990-PF for fiscal year 2025 (received by the IRS May 4, 2026)

Leadership & Key People

Officers and directors from IRS filings

James a and Virginia H Sigmon's 2025 filing lists 3 officers; all 3 officers listed in 2025 are compensated.

Officers on the 2025 filing

  • Rachel S. West

    Successor Trustee & Board Me

    On filings since 2020

    0.5 hrs/week

    $1K (2020) → $1K (2025)

  • Andra S. Ostergard

    Board Member

    On filings since 2020

    0.5 hrs/week

    $1K (2020) → $1K (2025)

  • Martha S. Spurlock

    Board Member

    On filings since 2020

    0.5 hrs/week

    $1K (2020) → $1K (2025)

Data from IRS Form 990 filings, 2020–2025. "On filings since" is the earliest filing we hold that lists the person; hours are average hours per week as reported.

Compensation Overview

From 2025 IRS filing

Rachel S West — Successor Trustee/Board ME: $1KRachel S WestSuccessor Trustee/Board ME$1KMartha S Spurlock — Board Member: $1KMartha S SpurlockBoard Member$1KAndra S Ostergard — Board Member: $1KAndra S OstergardBoard Member$1K

The highest reported compensation on the 2025 filing was $1K, to Rachel S West (Successor Trustee/Board ME). 3 officers or directors reported compensation on that filing.

Frequently asked questions about James a and Virginia H Sigmon

How much does James a and Virginia H Sigmon give each year?

James a and Virginia H Sigmon gave $20K across 2 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $111K across 11 grants.

How large is James a and Virginia H Sigmon?

James a and Virginia H Sigmon reported $291K in total assets on its 2025 IRS Form 990-PF. It paid out $20K in qualifying distributions that year, against a required minimum of $14K (roughly 5% of its investment assets).

Where does James a and Virginia H Sigmon operate?

James a and Virginia H Sigmon has awarded grants in Florida, Indiana, Kentucky, North Carolina, South Carolina, Tennessee, Virginia, West Virginia.

What is James a and Virginia H Sigmon's EIN?

James a and Virginia H Sigmon's EIN (Employer Identification Number) is 32-6084959. IRS Form 990 filing data is available on this page for 2020–2025.

Data last updated September 2026. Sourced from IRS Form 990-PF filings.

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