Rixford Resources LLC

Investor Information

Tax-advantaged direct participation in domestic helium well development. For accredited investors.

The Opportunity

Why Invest inHelium Wells?


Helium is the only element on Earth that is truly non-renewable on human timescales. Once released into the atmosphere, it escapes Earth's gravity permanently. This fundamental scarcity, combined with surging industrial demand, creates a compelling long-term supply-demand dynamic.

Direct participation in helium well drilling offers accredited investors a rare combination: significant upfront tax deductions under longstanding IRS provisions, plus ongoing production income from a commodity with inelastic demand.

Rixford Resources LLC manages the entire process — from geological targeting and permitting to drilling, completion, and marketing of produced helium — allowing investors to participate without operational involvement.

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Step 1: Investor Qualification

Complete our accredited investor questionnaire. We verify qualification under SEC Regulation D Rule 501 before providing offering documents.

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Step 2: Review Offering Documents

Receive the complete offering memorandum, geological reports, operating agreement, and financial projections. We encourage review with your tax and legal advisors.

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Step 3: Subscribe

Execute the subscription agreement and fund your investment prior to the well spud date to qualify for the current-year IDC deduction.

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Step 4: Drilling & Completion

Rixford Resources manages all drilling and completion operations. Investors receive regular updates throughout the drilling process.

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Step 5: Production & Distributions

Upon successful completion, helium is sold to industrial buyers. Monthly distributions are made to investors proportional to their working interest.

Tax Advantage

Understanding the Tax Benefits

IRC § 263(c)

Intangible Drilling Costs

IDC — including labor, fuel, chemicals, and other non-salvageable costs — are fully deductible in the year incurred. IDC typically represents 65–80% of total well costs. This is the primary tax benefit of direct well participation.

→ 65–80% deductible Year 1
MACRS Depreciation

Tangible Equipment

Tangible well equipment (casing, wellhead, pumps) qualifies for 7-year MACRS depreciation, with bonus depreciation potentially allowing accelerated deductions in earlier years under current tax law.

→ 7-year accelerated depreciation
IRC § 613A

Percentage Depletion

Independent producers may deduct a percentage depletion allowance equal to 15% of gross income from the well, even after the original investment has been fully recovered. This ongoing benefit continues throughout the productive life of the well.

→ 15% of gross income, ongoing

This is not tax advice. Consult a qualified tax professional before making investment decisions.

Common Questions

Frequently Asked Questions

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