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    <Timestamp>2011-05-16T04:16:05-06:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
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        <BusinessNameLine1>MISKIN ASSOCIATES PA</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>PO BOX 412</AddressLine1>
        <City>RIGBY</City>
        <State>ID</State>
        <ZIPCode>83442</ZIPCode>
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    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
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      <Name>
        <BusinessNameLine1>RIGBY AREA SENIOR CITIZENS INC</BusinessNameLine1>
      </Name>
      <NameControl>RIGB</NameControl>
      <Phone>2087458211</Phone>
      <USAddress>
        <AddressLine1>PO BOX 525</AddressLine1>
        <City>Rigby</City>
        <State>ID</State>
        <ZIPCode>834420525</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>ROBERT MOON</Name>
      <Title>TREASURER</Title>
      <Phone>2087458211</Phone>
      <DateSigned>2011-05-16</DateSigned>
      <AuthorizeThirdParty>false</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>CORBET MISKIN</Name>
      <Phone>2087459006</Phone>
      <DatePrepared>2011-05-16</DatePrepared>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <NameOfPrincipalOfficerPerson>ROBERT MOON</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>PO BOX 525</AddressLine1>
        <City>Rigby</City>
        <State>ID</State>
        <ZIPCode>83442</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>64092</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <AllAffiliatesIncluded>false</AllAffiliatesIncluded>
      <Organization501c3>X</Organization501c3>
      <WebSite>N/A</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <StateLegalDomicile>ID</StateLegalDomicile>
      <ActivityOrMissionDescription>THE MISSION OF THE RIGBY SENIOR AND COMMUNITY CENTER IS TO PROVIDE A DAILY BALANCED NUTRITIONAL MEAL FOR ALL SENIOR CITIZENS AND OTHER CITIZENS OF THE COMMUNITY, TO PROVIDE A MEETING PLACE FOR SOCIAL, EDUCATIONAL, COMMUNITY AND HEALTH EVENTS IN A CLEAN AND SAFE ENVIRONMENT; AND TO PROVIDE A GATHERING PLACE FOR THE COMMUNITY IN THE EVENT OF A DISASTER OR AN EVENT INVOLVING COMMUNITY-WIDE RELIEF</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>4</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>4</NbrIndependentVotingMembers>
      <TotalNbrEmployees>7</TotalNbrEmployees>
      <TotalNbrVolunteers>13</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <ContributionsGrantsPriorYear>100188</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>53566</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenueCY>0</ProgramServiceRevenueCY>
      <InvestmentIncomeCurrentYear>0</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>-295</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>9632</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>99893</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>63198</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
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      <SalariesEtcPriorYear>46951</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>48643</SalariesEtcCurrentYear>
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      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>48077</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>40078</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>95028</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>88721</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>4865</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>-25523</RevenuesLessExpensesCY>
      <TotalAssetsBOY>256069</TotalAssetsBOY>
      <TotalAssetsEOY>255805</TotalAssetsEOY>
      <TotalLiabilitiesBOY>649</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>3251</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>255420</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>252554</NetAssetsOrFundBalancesEOY>
      <MissionDescription>THE MISSION OF THE RIGBY SENIOR AND COMMUNITY CENTER IS TO PROVIDE A DAILY BALANCED NUTRITIONAL MEAL FOR ALL SENIOR CITIZENS AND OTHER CITIZENS OF THE COMMUNITY, TO PROVIDE A MEETING PLACE FOR SOCIAL, EDUCATIONAL, COMMUNITY AND HEALTH EVENTS IN A CLEAN AND SAFE ENVIRONMENT; AND TO PROVIDE A GATHERING PLACE FOR THE COMMUNITY IN THE EVENT OF A DISASTER OR AN EVENT INVOLVING COMMUNITY-WIDE RELIEF</MissionDescription>
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      <SignificantChange>false</SignificantChange>
      <Expense>95665</Expense>
      <Revenue>87885</Revenue>
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      <CreditCounseling>false</CreditCounseling>
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      <ReportLandBldgEquip>false</ReportLandBldgEquip>
      <ReportInvestOthSecurities>false</ReportInvestOthSecurities>
      <ReportProgRelInvest>false</ReportProgRelInvest>
      <ReportOtherAssets>false</ReportOtherAssets>
      <ReportOtherLiabilities>false</ReportOtherLiabilities>
      <ReportFin48Footnote>false</ReportFin48Footnote>
      <IndependentAuditFinancialStmt>false</IndependentAuditFinancialStmt>
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      <School>false</School>
      <ForeignOffice>false</ForeignOffice>
      <ForeignActivities>false</ForeignActivities>
      <MoreThan5000KToOrganizations>false</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>false</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>false</ProfessionalFundraising>
      <FundraisingActivities>false</FundraisingActivities>
      <Gaming>false</Gaming>
      <Hospital>false</Hospital>
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      <ScheduleJRequired>false</ScheduleJRequired>
      <TaxExemptBonds>false</TaxExemptBonds>
      <InvestTaxExemptBonds>false</InvestTaxExemptBonds>
      <EscrowAccount>false</EscrowAccount>
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      <NumberW2GIncluded>0</NumberW2GIncluded>
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      <EmploymentTaxReturnsFiled>true</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>false</UnrelatedBusinessIncome>
      <Form990-TFiled>false</Form990-TFiled>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <Form8886TFiled>false</Form8886TFiled>
      <NonDeductibleContributions>false</NonDeductibleContributions>
      <NonDeductibleDisclosure>false</NonDeductibleDisclosure>
      <QuidProQuoContributions>false</QuidProQuoContributions>
      <QuidProQuoDisclosure>false</QuidProQuoDisclosure>
      <Form8282PropertyDisposedOf>false</Form8282PropertyDisposedOf>
      <FundsToPayPremiums>false</FundsToPayPremiums>
      <PremiumsPaid>false</PremiumsPaid>
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      <Form1098CFiled>false</Form1098CFiled>
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      <TaxableDistributions>false</TaxableDistributions>
      <DistributionToDonor>false</DistributionToDonor>
      <FiledLieu1041>false</FiledLieu1041>
      <LicensedMoreThanOneState>false</LicensedMoreThanOneState>
      <IndoorTanningServices>false</IndoorTanningServices>
      <Form720Filed>false</Form720Filed>
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      <FamilyOrBusinessRelationship>false</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>false</DelegationOfManagementDuties>
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      <PoliciesReferenceChapters>false</PoliciesReferenceChapters>
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      <ConflictOfInterestPolicy>true</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>true</AnnualDisclosureCoveredPersons>
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      <TheBooksAreInCareOf>
        <NamePerson>ROBERT MOON</NamePerson>
        <TelephoneNumber>2087458211</TelephoneNumber>
        <AddressUS>
          <AddressLine1>391 COMMUNITY LANE</AddressLine1>
          <City>Rigby</City>
          <State>ID</State>
          <ZIPCode>83442</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <NoListedPersonsCompensated>X</NoListedPersonsCompensated>
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        <NamePerson>JENNIE CHRISTENSEN</NamePerson>
        <Title>CHAIRMAN</Title>
        <AverageHoursPerWeek>20.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ROD PUMPHREY</NamePerson>
        <Title>VICE CHAIRMAN</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
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      <Form990PartVIISectionA>
        <NamePerson>JUDY WATERS</NamePerson>
        <Title>SECRETARY</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ROBERT MOON</NamePerson>
        <Title>TREASURER/SITE MANAGER</Title>
        <AverageHoursPerWeek>20.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
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      <TotalCompGT150K>false</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <FundraisingEvents>1325</FundraisingEvents>
      <GovernmentGrants>15824</GovernmentGrants>
      <AllOtherContributions>36417</AllOtherContributions>
      <TotalContributions>53566</TotalContributions>
      <GrossRents>
        <Real>10526</Real>
      </GrossRents>
      <LessRentalExpenses>
        <Real>894</Real>
      </LessRentalExpenses>
      <RentalIncomeOrLoss>
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      </RentalIncomeOrLoss>
      <NetRentalIncomeOrLoss>
        <TotalRevenueColumn>9632</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>9632</RelatedOrExemptFunctionIncome>
      </NetRentalIncomeOrLoss>
      <NetIncomeFromFundraisingEvents>
        <TotalRevenueColumn>0</TotalRevenueColumn>
      </NetIncomeFromFundraisingEvents>
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        <TotalRevenueColumn>63198</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>9632</RelatedOrExemptFunctionIncome>
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      <OtherSalariesAndWages>
        <Total>42616</Total>
        <ProgramServices>42616</ProgramServices>
      </OtherSalariesAndWages>
      <PayrollTaxes>
        <Total>6027</Total>
        <ProgramServices>6027</ProgramServices>
      </PayrollTaxes>
      <FeesForServicesAccounting>
        <Total>375</Total>
        <ManagementAndGeneral>375</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <OfficeExpenses>
        <Total>328</Total>
        <ManagementAndGeneral>328</ManagementAndGeneral>
      </OfficeExpenses>
      <OtherExpenses>
        <Description>MEALS ON WHEELS</Description>
        <Total>18314</Total>
        <ProgramServices>18314</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>REPAIRS</Description>
        <Total>5558</Total>
        <ProgramServices>5558</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>PAPER SUPPLIES</Description>
        <Total>5239</Total>
        <ProgramServices>5239</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>UTILITIES</Description>
        <Total>4282</Total>
        <ProgramServices>4282</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>SUPPLIES</Description>
        <Total>1698</Total>
        <ProgramServices>1698</ProgramServices>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>4284</Total>
        <ProgramServices>4284</ProgramServices>
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      <TotalFunctionalExpenses>
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        <ProgramServices>88018</ProgramServices>
        <ManagementAndGeneral>703</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>6277</BOY>
        <EOY>5703</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <EOY>25</EOY>
      </SavingsAndTempCashInvestments>
      <LandBuildingsEquipmentBasis>250077</LandBuildingsEquipmentBasis>
      <LandBuildingsEquipmentBasisNet>
        <BOY>249792</BOY>
        <EOY>250077</EOY>
      </LandBuildingsEquipmentBasisNet>
      <TotalAssets>
        <BOY>256069</BOY>
        <EOY>255805</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>649</BOY>
        <EOY>3251</EOY>
      </AccountsPayableAccruedExpenses>
      <TotalLiabilities>
        <BOY>649</BOY>
        <EOY>3251</EOY>
      </TotalLiabilities>
      <DoNotFollowSFAS117>X</DoNotFollowSFAS117>
      <RetainedEarningsEndowmentEtc>
        <BOY>255420</BOY>
        <EOY>252554</EOY>
      </RetainedEarningsEndowmentEtc>
      <TotalNetAssetsFundBalances>
        <BOY>255420</BOY>
        <EOY>252554</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>256069</BOY>
        <EOY>255805</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>-25523</ReconcilationRevenueExpenses>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>false</FSAudited>
      <AuditCommittee>false</AuditCommittee>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
      <FederalGrantAuditPerformed>false</FederalGrantAuditPerformed>
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      <GiftsGrantsContribReceived509>
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        <CurrentTaxYearMinus3Years>95855</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>97575</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>101313</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>77359</CurrentTaxYear>
        <Total>465345</Total>
      </GiftsGrantsContribReceived509>
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        <CurrentTaxYearMinus3Years>95855</CurrentTaxYearMinus3Years>
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        <CurrentTaxYearMinus1Year>101313</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>77359</CurrentTaxYear>
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      </Total509>
      <PublicSupportTotal509>465345</PublicSupportTotal509>
      <GrossInvestmentIncome509>
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        <CurrentTaxYear>9632</CurrentTaxYear>
        <Total>9747</Total>
      </GrossInvestmentIncome509>
      <InvestmentIncomeAndUBTI>
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        <CurrentTaxYear>9632</CurrentTaxYear>
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      <OtherIncome509>
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        <Total>15603</Total>
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        <CurrentTaxYearMinus3Years>95855</CurrentTaxYearMinus3Years>
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      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
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      <GeneralExplanation>
        <Explanation>PART VI - SECTION B 12(a)(c) CONFLICT OF INTEREST POLICY REVIEW THE BOARD ROUTINELY REVIEWS THEIR OPERATIONS, BOARD, AND STAFF TO MAKE CERTAIN NO CONFLICTS OF INTEREST EXIST AND POLICIES ARE BEING ENFORCED. PART VI - SECTION C - DISCLOSURE LINE 19: REQUESTS FOR THE ORGANIZATIONS GOVERNING DOCUMENTS, INCLUDING CONFLICT OF INTEREST POLICIES, AND FINANCIAL AND TAX DOCUMENTS CAN BE AT THE SENIOR CENTER. IT IS THE ORGANIZATIONS POLICY TO MAKE THESE AVAILABLE TO THE PUBLIC IN A REASONABLE TIME FRAME SINCE THE ORGANIZATION HAS ONLY VOLUNTEER MANAGEMENT.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
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