Form990-PF

Department of the Treasury
Internal Revenue Service
Return of Private Foundation
or Section 4947(a)(1) Nonexempt Charitable Trust
Treated as a Private Foundation
Note. The foundation may be able to use a copy of this return to satisfy state reporting requirements.
OMB No. 1545-0052
2011
For calendar year 2011, or tax year beginning 01-01-2011 , and ending 12-31-2011
G
Check all that apply:
Name of foundation
THE MOUNTAIN TOP ARBORETUM
 
% DONNA BATES
Number and street (or P.O. box number if mail is not delivered to street address)PO BOX 379   Room/suite
City or town, state, and ZIP code
TANNERSVILLE, NY12485
A Employer identification number

22-2240075
B Telephone number (see page 10 of the instructions)

(518) 589-3903
C bullet
D 1. bullet
H Check type of organization:
2. bullet
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$1,646,158J Accounting method:
 
(Part I, column (d) must be on cash basis.)
E bullet
F bullet
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 page 11 of the 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) 286,575
2 Check bullet
3 Interest on savings and temporary cash investments 52,606 52,606 52,606
4 Dividends and interest from securities......      
5a Gross rents..............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 14,020
b Gross sales price for all assets on line 6a 307,190
7 Capital gain net income (from Part IV, line 2)... 14,020
8 Net short-term capital gain......... 901
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)....... Click to see attachment 3,245   3,245
12 Total. Add lines 1 through 11........ 356,446 66,626 56,752
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 50,452   918 49,534
14 Other employee salaries and wages...... 5,795   105 5,647
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... 7,000 0 0 0
c Other professional fees (attach schedule).... 2,775   51 2,496
17 Interest...............        
18 Taxes (attach schedule) (see page 14 of the instructions) Click to see attachment 4,923   90 3,419
19 Depreciation (attach schedule) and depletion... Click to see attachment 20,470   373
20 Occupancy.............. 5,851   107 5,744
21 Travel, conferences, and meetings....... 990   18 745
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 86,990   1,583 84,539
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 185,246 0 3,245 152,124
25 Contributions, gifts, grants paid........ 0 0
26 Total expenses and disbursements. Add lines 24 and 25 185,246 0 3,245 152,124
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 171,200
b Net investment income (if negative, enter -0-) 66,626
c Adjusted net income (if negative, enter -0-)... 53,507
For Privacy Act and Paperwork Reduction Act Notice, see page 30 of the instructions.
Cat. No. 11289X Form 990-PF (2011)
Form 990-PF (2011)
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............... 38,397 49,875 49,875
2 Savings and temporary cash investments.......... 201,982 70,455 70,455
3 Accounts receivable bullet23,200
Less: allowance for doubtful accounts bullet   11,994 23,200  
4 Pledges receivable bullet  
Less: allowance for doubtful accounts bullet        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see page 15 of the
instructions)....................      
7 Other notes and loans receivable (attach schedule) bullet  
Less: allowance for doubtful accounts bullet        
8 Inventories for sale or use...............      
9 Prepaid expenses and deferred charges........... 705 1,230  
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)........      
c Investments—corporate bonds (attach schedule)........      
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans..............      
13 Investments—other (attach schedule)........... 1,567,644 1,525,828 1,525,828
14 Land, buildings, and equipment: basis bullet495,808
Less: accumulated depreciation (attach schedule) bullet96,675 234,607 Click to see attachment399,133  
15 Other assets (describe bullet)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 2,055,329 2,069,721 1,646,158
Liabilities 17 Accounts payable and accrued expenses.......... 13,156 26,267
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 bullet)    
23 Total liabilities (add lines 17 through 22).......... 13,156 26,267
Net Assets or Fund Balances bullet
and complete lines 24 through 26 and lines 30 and 31.
24 Unrestricted.................... 2,042,173 2,043,454
25 Temporarily restricted................    
26 Permanently restricted................    
bullet
and complete lines 27 through 31.
27 Capital stock, trust principal, or current funds.........    
28 Paid-in or capital surplus, or land, bldg., and equipment fund    
29 Retained earnings, accumulated income, endowment, or other funds    
30 Total net assets or fund balances (see page 17 of the
instructions).................... 2,042,173 2,043,454
31 Total liabilities and net assets/fund balances (see page 17 of
the instructions).................. 2,055,329 2,069,721
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 30 (must agree
with end-of-year figure reported on prior year’s return)............... 1 2,042,173
2 Enter amount from Part I, line 27a..................... 2 171,200
3 Other increases not included in line 2 (itemize) bullet 3  
4 Add lines 1, 2, and 3.......................... 4 2,213,373
5 Decreases not included in line 2 (itemize) bulletClick to see attachment 5 169,919
6 Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30. 6 2,043,454
Form 990-PF (2011)
Form 990-PF (2011)
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 LINN ENERGY D 2011-06-15 2011-06-16
b JANUS OVERSEAS FD P 2010-12-12 2011-09-09
c VANGUARD INTERM P   2011-02-11
d FIDELITY CONTRA P 2009-10-28 2011-02-14
e JANUS OVERSEAS FD P   2011-09-09
JP MORGAN EXCH TRADED   2010-01-20 2011-03-14
PIMCO TOTAL RETURN P 2009-01-13 2011-02-14
VANGUARD INTERM TERM     2011-02-11
(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 47,935   47,799 136
b 95   100 -5
c 7,461   6,691 770
d 29,245   24,256 4,989
e 88,157   92,527 -4,370
41,715   34,074 7,641
55,250   54,246 1,004
37,332   33,477 3,855
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       136
b       -5
c       770
d       4,989
e       -4,370
      7,641
      1,004
      3,855
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 14,020
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 pages 13 and 17 of the instructions).
If (loss), enter -0- in Part I, line 8 . . . . . . . . . . . . . 		Bracket 3 901
Part V
Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income
(For optional use by domestic private foundations subject to the section 4940(a) tax on net investment income.)

If section 4940(d)(2) applies, leave this part blank.
Was the foundation liable for the section 4942 tax on the distributable amount of any year in the base period?
If “Yes,” the foundation does not qualify under section 4940(e). Do not complete this part.
1 Enter the appropriate amount in each column for each year; see page 18 of the instructions before making any entries.
(a)
Base period years Calendar
year (or tax year beginning in) 		(b)
Adjusted qualifying distributions 		(c)
Net value of noncharitable-use assets 		(d)
Distribution ratio
(col. (b) divided by col. (c))
2010 143,725 1,714,491 0.08383
2009 113,672 1,489,115 0.076335
2008 117,360 1,681,812 0.069782
2007 114,206 2,037,938 0.05604
2006 109,297 1,942,300 0.056272
2 Total of line 1, column (d) ...................... 2 0.342259
3 Average distribution ratio for the 5-year base period—divide the total on line 2 by 5, or by
the number of years the foundation has been in existence if less than 5 years. . . 		3 0.068452
4 Enter the net value of noncharitable-use assets for 2011 from Part X, line 5..... 4 1,701,185
5 Multiply line 4 by line 3....................... 5 116,450
6 Enter 1% of net investment income (1% of Part I, line 27b)........... 6 666
7 Add lines 5 and 6......................... 7 117,116
8 Enter qualifying distributions from Part XII, line 4.............. 8 152,124
If line 8 is equal to or greater than line 7, check the box in Part VI, line 1b, and complete that part using a 1% tax rate. See
the Part VI instructions on page 18.
Form 990-PF (2011)
Form 990-PF (2011)
Page 4
Part VI
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see page 18 of the instructions)
1a Bulletand enter “N/A” on line 1. Bracket
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b 1 666
hereBulletand enter 1% of Part I, line 27b...................
c All other domestic foundations enter 2% of line 27b. Exempt foreign organizations enter 4% 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  
3 Add lines 1 and 2............................ 3 666
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-). 4  
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 666
6 Credits/Payments:
a 2011 estimated tax payments and 2010 overpayment credited to 2011 6a 600
b Exempt foreign organizations—tax withheld at source....... 6b
c Tax paid with application for extension of time to file (Form 8868) 6c  
d Backup withholding erroneously withheld ........... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 600
8 Enter any penalty for underpayment of estimated tax. if Form 2220 is attached. 8  
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9 66
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10  
11 Enter the amount of line 10 to be: Credited to 2012 estimated taxBullet0 Refunded Bullet 11  
Part VII-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 page 19 of
the instructions for 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
 
 
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. bullet$   (2) On foundation managers.bullet$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$  
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:
  • By language in the governing instrument, or
  • 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 XV.
    7
    Yes
     
    8a
    Enter the states to which the foundation reports or with which it is registered (see page 19 of the
    instructions)bulletNY
    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 2011 or the taxable year beginning in 2011 (see instructions for Part XIV on
    page 27)? If “Yes,” complete Part XIV..........................
    9
    Yes
     
    10
    Did any persons become substantial contributors during the tax year? If “Yes,” attach a schedule listing their names and addresses.
    10
    Yes
     
    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 page 20 of the instructions) .......
    11
     
    No
    12
    Did the foundation acquire a direct or indirect interest in any applicable insurance contract before August 17, 2008?
    12
     
    No
    13
    Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
    13
    Yes
     
    Website addressbullet  
    14
    The books are in care ofbulletDONNA BATES Telephone no.bullet (518) 589-3903
    Located atbulletROUTE 23C AND MAUDE ADAMS ROADTANNERSVILLENY ZIP+4bullet12485
    15
    Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041.........bullet
    and enter the amount of tax-exempt interest received or accrued during the year ......bullet
    15  
    16
    At any time during calendar year 2011, did the foundation have an interest in or a signature or other authority over
    a bank, securities, or other financial account in a foreign country? .................
    16
     
    No
    See page 20 of the instructions for exceptions and filing requirements for Form TD F 90-22.1. If "Yes", enter the name of the foreign country bullet  
    Form 990-PF (2011)
    Form 990-PF (2011)
    Page 5
    Part VII-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?
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person?.........................
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person?
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person?
    (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)?.................
    (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.).........
    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 page 20 of the instructions)?...
    1b
     
     
    .........bullet
    c
    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 2011?.............
    1c
     
    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 2011, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2011?...............
    If “Yes,” list the years bullet20, 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 page 20 of the 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.
    bullet20, 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?.....................
    b
    If “Yes,” did it have excess business holdings in 2011 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 2011.)....................
    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 2011?
    4b
     
    No
    5a
    During the year did the foundation pay or incur any amount to:
    (1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))?
    (2) Influence the outcome of any specific public election (see section 4955); or to carry
    on, directly or indirectly, any voter registration drive?...............
    (3) Provide a grant to an individual for travel, study, or other similar purposes?
    (4) Provide a grant to an organization other than a charitable, etc., organization described
    in section 509(a)(1), (2), or (3), or section 4940(d)(2)? (see page 22 of the instructions)...
    (5) Provide for any purpose other than religious, charitable, scientific, literary, or
    educational purposes, or for the prevention of cruelty to children or animals?........
    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 page 22 of the instructions)?
    5b
     
     
    .........bullet
    c
    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?............
    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?....................
    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?
    b
    If yes, did the foundation receive any proceeds or have any net income attributable to the transaction? ....
    7b
     
     
    Form 990-PF (2011)
    Form 990-PF (2011)
    Page 6
    Part VIII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors
    1 List all officers, directors, trustees, foundation managers and their compensation (see page 22 of the 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
    GRACE BOWNE DIRECTOR AS NEEDED
    0     		0    
    PO BOX 365
    BEARSVILLE,NY12409
    GREGORY BROWN DIRECTOR AS NEEDED
    0     		0    
    4 E 95TH STREET
    NEW YORK,NY10128
    ROBERT HEMM DIRECTOR AS NEEDED
    0     		0    
    545 PELHAM MANOR ROAD
    PELHAM,NY10803
    SIMON WILLIAMS DIRECTOR AS NEEDED
    0     		0    
    PO BOX 89
    EAST JEWETT,NY12424
    NANCY COHEN DIRECTOR AS NEEDED
    0     		0    
    5089 MISTY MORN ROAD
    PALM BEACH GARDENS,FL33418
    ROBERT KERNS TREASURE AS NEEDED
    0     		0    
    4899 ROUTE 23 C
    JEWETT,NY12444
    BYRON L KNIEF TREASURER AS NEEDED
    0     		0    
    18 EAST 95TH STREET
    NEW YORK,NY10128
    ARTHUR LUBOW DIRECTOR AS NEEDED
    0     		0    
    116 PINEHURST AVENUE L-41
    NEW YORK,NY10033
    R LAWRENCE MCCAFFREY CHAIRMAN AS NEEDED
    0     		0    
    130 EAST END AVENUE 14B
    NEW YORK,NY10028
    PHILIP PALMER SECRETARY AS NEEDED
    0     		0    
    1160 PARK AVENUE
    NEW YORK,NY10128
    BRUCE K RIGGS PRESIDENT AS NEEDED
    0     		0    
    35 PAINE AVENUE
    NEW ROCHELLE,NY10804
    SANDRA SUNDSTROM DIRECTOR AS NEEDED
    0     		0    
    6 GARNET DRIVE
    WEST PATERSON,NJ07424
    ROBERT HYLAND DIRECTOR AS NEEDED
    0     		0    
    29 VAN DEUSEN ROAD
    HUDSON,NY12534
    JOAN KUTCHER EXECUTIVE DIRECTOR
    40.0     		50,452 0 0
    PO BOX 122
    EAST JEWETT,NY12424
    DEAN RIDDLE DIRTECTOR AS NEEDED
    0     		0    
    C/O The MOUNTAIN TOP ARBORETUM
    TANNERSVILLE,NY12485
    2 Compensation of five highest-paid employees (other than those included on line 1—see page 23 of the 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
     
    Total number of other employees paid over $50,000...................bullet  
    3 Five highest-paid independent contractors for professional services (see page 23 of the instructions). If none, enter "NONE".
    (a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
     
    Total number of others receiving over $50,000 for professional services.............bullet  
    Part IX-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 THE ARBORETUM IS A LIVING MUSEUM OF TREES AND SHRUBS CREATED FOR PLEASURE AND EDUCATION OF THE PUBLIC. 152,124
    2  
    3  
    4  
    Form 990-PF (2011)
    Form 990-PF (2011)
    Page 7
    Part IX-B
    Summary of Program-Related Investments (see page 23 of the 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 page 24 of the instructions.
    3  
    Total. Add lines 1 through 3..........................bullet  
    Part X
    Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations,
    see page 24 of the 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
    1,546,736
    b
    Average of monthly cash balances.......................
    1b
    180,355
    c
    Fair market value of all other assets (see page 24 of the instructions)............
    1c
    0
    d
    Total (add lines 1a, b, and c).........................
    1d
    1,727,091
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) .............
    1e
     
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
    0
    3
    Subtract line 2 from line 1d.........................
    3
    1,727,091
    4
    Cash deemed held for charitable activities. Enter 1 1⁄2% of line 3 (for greater amount, see page 25
    of the instructions) ...........................
    4
    25,906
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    1,701,185
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    85,059
    Part XI
    Distributable Amount bullet and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
     
    2a
    Tax on investment income for 2011 from Part VI, line 5......
    2a
     
    b
    Income tax for 2011. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
     
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
     
    4
    Recoveries of amounts treated as qualifying distributions................
    4
     
    5
    Add lines 3 and 4............................
    5
     
    6
    Deduction from distributable amount (see page 25 of the instructions)...........
    6
     
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII,
    line 1................................
    7
     
    Part XII
    Qualifying Distributions (see page 25 of the 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
    152,124
    b
    Program-related investments—total from Part IX-B..................
    1b
    0
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
    0
    3
    Amounts set aside for specific charitable projects that satisfy the:
    a
    Suitability test (prior IRS approval required)....................
    3a
    0
    b
    Cash distribution test (attach the required schedule) .................
    3b
    0
    4
    Qualifying distributions. Add lines 1a through 3b. Enter here and on Part V, line 8, and Part XIII, line 4
    4
    152,124
    5
    Foundations that qualify under section 4940(e) for the reduced rate of tax on net investment
    income. Enter 1% of Part I, line 27b (see page 26 of the instructions)............
    5
    666
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
    151,458
    Note: The amount on line 6 will be used in Part V, column (b), in subsequent years when calculating whether the foundation qualifies for
    the section 4940(e) reduction of tax in those years.
    Form 990-PF (2011)
    Form 990-PF (2011)
    Page 8
    Part XIII
    Undistributed Income (see page 26 of the instructions)
    (a)
    Corpus     		(b)
    Years prior to 2010     		(c)
    2010     		(d)
    2011
    1 Distributable amount for 2011 from Part XI, line 7 0
    2 Undistributed income, if any, as of the end of 2011:
    a Enter amount for 2010 only....... 0
    b Total for prior years:2009, 2008, 2007 0
    3 Excess distributions carryover, if any, to 2011:
    a From 2006.......  
    b From 2007.......  
    c From 2008....... 118,328
    d From 2009....... 113,672
    e From 2010....... 144,323
    fTotal of lines 3a through e......... 376,323
    4Qualifying distributions for 2011 from Part
    XII, line 4: bullet$ 152,124
    a Applied to 2010, but not more than line 2a 0
    b Applied to undistributed income of prior years
    (Election required—see page 26 of the instructions)    		  
    c Treated as distributions out of corpus (Election
    required—see page 26 of the instructions)...     		 
    d Applied to 2011 distributable amount.....  
    e Remaining amount distributed out of corpus 152,124
    5 Excess distributions carryover applied to 2011.    
    (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 5 528,447
    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......     		 
    d Subtract line 6c from line 6b. Taxable
    amount—see page 27 of the instructions ...     		0
    e Undistributed income for 2010. Subtract line
    4a from line 2a. Taxable amount—see page 27
    of the instructions ...........     		0
    f Undistributed income for 2011. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2011 ..........     		0
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (see page 27
    of the instructions) ...........     		 
    8Excess distributions carryover from 2006 not
    applied on line 5 or line 7 (see page 27 of the
    instructions) .............     		 
    9Excess distributions carryover to 2012.
    Subtract lines 7 and 8 from line 6a ......     		528,447
    10 Analysis of line 9:
    a Excess from 2007....  
    b Excess from 2008.... 118,328
    c Excess from 2009.... 113,672
    d Excess from 2010.... 144,323
    e Excess from 2011.... 152,124
    Form 990-PF (2011)
    Form 990-PF (2011)
    Page 9
    Part XIV
    Private Operating Foundations (see page 27 of the instructions and Part VII-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 2011, enter the date of the ruling.......bullet
     
    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 X for each
    year listed ..........     		Tax year Prior 3 years (e) Total
    (a) 2011 (b) 2010 (c) 2009 (d) 2008
    53,507 63,326 45,840 78,339 241,012
    b 85% of line 2a ......... 45,481 53,827 38,964 66,588 204,860
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....     		152,124 144,323 113,233 118,328 528,008
    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 ....     		152,124 144,323 113,233 118,328 528,008
    3 Complete 3a, b, or c for the
    alternative test relied upon:
    a “Assets” alternative test—enter:
    (1) Value of all assets ...... 1,646,158 2,055,329 1,673,176 1,561,531 6,936,194
    (2) Value of assets qualifying
    under section 4942(j)(3)(B)(i)    		 1,525,828 1,808,023 1,673,176 1,350,408 6,357,435
    b “Endowment” alternative test— enter 2⁄3
    of minimum investment return shown in
    Part X, line 6 for each year listed...     		  57,153 49,637 56,061 162,851
    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) ....     		        0
    (2) Support from general public
    and 5 or more exempt
    organizations as provided in
    section 4942(j)(3)(B)(iii)....     		        0
    (3) Largest amount of support
    from an exempt organization    		         0
    (4) Gross investment income         0
    Part XV
    Supplementary Information (Complete this part only if the organization had $5,000 or more in
    assets at any time during the year—see page 27 of the 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).)
    LAWRENCE MCCAFFREY
    PHILIP PALMER
    BYRON KNIEF
    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 bullet
    aThe name, address, and telephone number 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 (2011)
    Form 990-PF (2011)
    Page 10
    Part XV
    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
    Total .................................bullet 3a  
    bApproved for future payment
    Total .................................bullet 3b  
    Form 990-PF (2011)
    Form 990-PF (2011)
    Page 11
    Part XVI-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 page 28 of
    the instructions.)
    1Program service revenue: (a)
    Business code     		(b)
    Amount     		(c)
    Exclusion code     		(d)
    Amount
    aOUTDOOR AWARENESS         3,245
    b
    c
    d
    e
    f
    gFees and contracts from government agencies          
    2 Membership dues and assessments....          
    3Interest on savings and temporary cash investments          
    4 Dividends and interest from securities....     14 52,606  
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....          
    6Net rental income or (loss) from personal property          
    7 Other investment income.....          
    8Gain or (loss) from sales of assets other than inventory     18 14,020  
    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)..   66,626 3,245
    13Total. Add line 12, columns (b), (d), and (e)..................
    1369,871
    (See worksheet in line 13 instructions on page 28 to verify calculations.)
    Part XVI-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 XVI-A contributed importantly to
    the accomplishment of the organization’s exempt purposes (other than by providing funds for such purposes). (See
    page 28 of the instructions.)
    Form 990-PF (2011)
    Form 990-PF (2011)
    Page 12
    Part XVII
    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
    Yes
    No
    501(c) of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
    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) of the Code (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
    SignHere
    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 or fiduciary) is based on all information of which preparer has any knowledge.
    Bullet Bullet
    Signature of officer or trustee Date Title
    PaidPreparersUseOnly Preparer's SignatureBullet Date PTIN
    Firm's namebullet



    Firm's addressbullet







         		Firm's EINbullet
    Phone no.
    Form 990-PF (2011)
    Additional Data


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description
    Schedule B
    (Form 990, 990-EZ,
    or 990-PF)
    Department of the Treasury
    Internal Revenue Service
    Schedule of Contributors
    Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
    OMB No. 1545-0047
    2011
    Name of organization
    THE MOUNTAIN TOP ARBORETUM
     
    Employer identification number

    22-2240075
    Organization type (check one):
    Filers of:
    Section:
    Form 990 or 990-EZ





    Form 990-PF




    Check if your organization is covered by the General Rule or a Special Rule.  
    Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
    General Rule
    Special Rules
    ......................... Arrow Bullet   $    
    Caution. An Organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
    990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its
    Form 990-EZ or on Part I, line 2, of its Form 990-PF, to certify that it does not meet the filing requirements of Schedule B (Form 990,
    990-EZ, or 990-PF).
    For Paperwork Reduction Act Notice, see the Instructions
    for Form 990, 990-EZ, or 990-PF.
    Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2011)

    Page 2
    Schedule B (Form 990, 990-EZ, or 990-PF) (2011)
    Name of organization
    THE MOUNTAIN TOP ARBORETUM
          		Employer identification number

    22-2240075
    Part I
    Contributors (see Instructions). Use duplicate copies of Part I if additional space is needed.
    		     
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    1
     
     

    ALLEN T WENZELL    
    PO BOX 14
       
    EAST JEWETT, NY   12424

    		$15,000




    (Complete Part II if there is a noncash contribution.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    2
     
     

    PHILIP PALMER    
    1160 PARK AVENUE
       
    NEW YORK, NY   10017

    		$48,000




    (Complete Part II if there is a noncash contribution.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    3
     
     

    BYRON KNIEF REBECCA ANN ROBERTSON    
    18 EAST 95TH STREET
       
    NEW YORK, NY   10128

    		$53,935




    (Complete Part II if there is a noncash contribution.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    4
     
     

    NYS OFFICE OF PARKS AND RECREATION    
    AGENCY BLD 1 16 FLOOR EMPIRE ST
       
    ALBANY, NY   12238

    		$15,000




    (Complete Part II if there is a noncash contribution.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    5
     
     

    VARIOUS UNDER 5000    
    PO BOX 379
       
    TANNERSVILLE, NY   12485

    		$36,590




    (Complete Part II if there is a noncash contribution.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    6
     
     

    MILBANK MEMORIAL FUND    
    645 MADISON AVENEUE 15TH FLOOR
       
    NEW YORK, NY   10022

    		$5,000




    (Complete Part II if there is a noncash contribution.)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2011)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2011)
    Name of organization
    THE MOUNTAIN TOP ARBORETUM
          		Employer identification number

    22-2240075
    Part I
    Contributors (see Instructions). Use duplicate copies of Part I if additional space is needed.
    		     
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    7
     
     

    GERTRUDE BONNIE AHERNS    
    42-08 MEADOW LAKES
       
    HIGHSTOWN, NJ   08520

    		$7,300




    (Complete Part II if there is a noncash contribution.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    8
     
     

    LAWRENCE R MCCAFFREY    
    130 EAST END AVENUE 14B
       
    NEW YORK, NY   10028

    		$59,000




    (Complete Part II if there is a noncash contribution.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    9
     
     

    CLAIRE CECCHI    
    8 RENSSELAER ROAD
       
    ESSEX FELLS, NJ   07020

    		$10,000




    (Complete Part II if there is a noncash contribution.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    10
     
     

    SAMUEL MILBANK    
    645 MADISON AVENUE 15THE FLOOR
       
    NEW YORK, NY   10022

    		$10,000




    (Complete Part II if there is a noncash contribution.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    11
     
     

    GREENE COUNTY SOIL AND WATER    
    907 COUNTY OFFICE BUILDING
       
    CAIRO, NY   12413

    		$25,000




    (Complete Part II if there is a noncash contribution.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

         
     
       

    		$  




    (Complete Part II if there is a noncash contribution.)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2011)

    Page 3
    Schedule B (Form 990, 990-EZ, or 990-PF) (2011)
    Name of organization
    THE MOUNTAIN TOP ARBORETUM
          		Employer identification number

    22-2240075
    Part II
    Noncash Property (see Instructions). Use duplicate copies of Part II if additional space is needed.
    		     
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions).     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions).     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions).     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions).     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions).     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions).     		(d)
    Date received
     
    		$    
    Schedule B (Form 990, 990-EZ, or 990-PF) (2011)

    Page 4
    Schedule B (Form 990, 990-EZ, or 990-PF) (2011)
    Name of organization
    THE MOUNTAIN TOP ARBORETUM
          		Employer identification number

    22-2240075
    Part III
    Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations
    that total more than $1,000 for the year. Complete columns (a) through (e) and the following line entry.
    For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,
    contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet $  
    Use duplicate copies of Part III if additional space is needed
    (a) No.
    from
    Part I    		 (b)
    Purpose of gift    		 (c)
    Use of gift    		 (d)
    Description of how gift is held
     
    (e)
    Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
           
     
    (a) No.
    from
    Part I    		 (b)
    Purpose of gift    		 (c)
    Use of gift    		 (d)
    Description of how gift is held
     
    (e)
    Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
           
     
    (a) No.
    from
    Part I    		 (b)
    Purpose of gift    		 (c)
    Use of gift    		 (d)
    Description of how gift is held
     
    (e)
    Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
           
     
    (a) No.
    from
    Part I    		 (b)
    Purpose of gift    		 (c)
    Use of gift    		 (d)
    Description of how gift is held
     
    (e)
    Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
           
     
    Schedule B (Form 990, 990-EZ, or 990-PF) (2011)

    Additional Data


    Software ID:  
    Software Version:  

    Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

    TY 2011 DepreciationSchedule
    Name:
    THE MOUNTAIN TOP ARBORETUM
    EIN: 22-2240075
    Description of Property Date Acquired Cost or Other Basis Prior Years' Depreciation Computation Method Rate /
    Life (# of years)    		 Current Year's Depreciation Expense Net Investment Income Adjusted Net Income Cost of Goods Sold Not Included
    LAND 1977-04-30 5,118   L          
    LAND IMPROVEMENTS 1996-05-01 1,441 1,416 SL 15 25      
    LAND IMPROVEMENTS 1997-09-30 64 55 SL 15 4      
    LAND IMPROVEMENTS 1998-04-30 300 260 SL 15 20      
    LAND IMPROVEMENT 1999-03-31 6,059 5,294 DDB 15 102      
    LEASEHOLD IMPROVEM 1999-06-15 779 240 SL 39 20      
    LAND IMPROVEMENTS 2001-06-30 14,602 10,148 DB 15 445      
    LAND IMPROVEMENTS 2002-05-01 5,368 3,102 SL 15 358      
    LAND IMPROVEMENTS 2002-07-11 1,052 595 SL 15 70      
    WEATHER STATION 2002-11-16 1,365 1,105 SL 10 137      
    LAND 2002-12-16 48,197   L          
    SEPTIC SYSTEM 2003-08-07 11,200 4,153 SL 20 560      
    BATHROOM RENOVATIO 2003-07-17 1,950 1,446 SL 10 195      
    BATHROOM RENOVATIO 2003-07-17 9,547 7,082 SL 10 955      
    BUILDING IMPROVEME 2005-06-27 3,350 1,843 SL 10 335      
    EQUIPMENT 2005-07-26 4,600 2,492 SL 10 460      
    LAND IMPROVEMENTS 2006-08-24 11,895 3,436 SL 15 793      
    LAND IMPROVEMENTS 2006-08-10 12,717 3,745 SL 15 848      
    LAND IMPROVEMENTS 2007-09-21 12,945 2,805 SL 15 863      
    KUBOTA 2007-07-25 15,350 5,245 SL 10 1,535      
    FENCING 2007-12-31 9,435 1,887 SL 15 629      
    WEATHER STATION 2007-01-24 685 269 SL 10 69      
    GOLF CART 2007-11-03 4,200 1,330 SL 10 420      
    LAND IMPROVEMENTS 2007-06-01 11,735 2,802 SL 15 782      
    HEDGEROW 2007-09-01 5,411 1,203 SL 15 361      
    SIGNAGE 2007-07-01 2,377 833 SL 10 238      
    SOFTWARE 2007-06-01 5,975 4,282 SL 5 1,195      
    BUILDING IMPROVEME 2008-05-05 850 227 SL 10 85      
    LAND IMPROVEMENT 2008-12-31 44,255 5,900 SL 15 2,950      
    LAND IMPROVEMENTS 2009-12-31 9,707 647 SL 16 607      
    UTILITY VEHICLE 2010-02-23 13,695 2,283 SL 5 2,739      
    PUMP HOUSE 2010-12-31 16,700   SL 10 1,670      
    BROADWALK 2010-11-30 5,139 29 SL 15 343      
    NURSERY 2010-09-30 3,040 51 SL 15 203      
    OUTDOOR CLASSROOM 2010-12-31 6,810   SL 15 454      
    LAND 2010-01-01 2,898   L          
    PUMPHOUSE 2011-12-23 4,000   SL 15        
    WEATHER STATION 2011-12-23 2,479   SL 10        
    LAND 2011-08-05 153,517   L          
    LAND 2011-12-31 25,000   L          

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    TY 2011 ExpenditureResponsibilityStmt
    Name:
    THE MOUNTAIN TOP ARBORETUM
    EIN: 22-2240075
    Grantee's Name Grantee's Address Grant Date Grant Amount Grant Purpose Amount Expended By Grantee Any Diversion By Grantee? Dates of Reports By Grantee Date of Verification Results of Verification
    NICHOLAS TRIPSAS
          		69 ROARING KILL ROAD
    ELKA PARK,NY12427     		2010-09-09   SCHOLARSHIP FOR COLLEGE   NO      

    TY 2011 LandEtcSchedule2
    Name:
    THE MOUNTAIN TOP ARBORETUM
    EIN: 22-2240075
    Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
    LAND 5,118   5,118  
    LAND IMPROVEMENTS 1,441 1,441    
    LAND IMPROVEMENTS 64 59 5  
    LAND IMPROVEMENTS 300 280 20  
    LAND IMPROVEMENT 6,059 5,396 663  
    LEASEHOLD IMPROVEM 779 260 519  
    LAND IMPROVEMENTS 14,602 10,593 4,009  
    LAND IMPROVEMENTS 5,368 3,460 1,908  
    LAND IMPROVEMENTS 1,052 665 387  
    WEATHER STATION 1,365 1,242 123  
    LAND 48,197   48,197  
    SEPTIC SYSTEM 11,200 4,713 6,487  
    BATHROOM RENOVATIO 1,950 1,641 309  
    BATHROOM RENOVATIO 9,547 8,037 1,510  
    BUILDING IMPROVEME 3,350 2,178 1,172  
    EQUIPMENT 4,600 2,952 1,648  
    LAND IMPROVEMENTS 11,895 4,229 7,666  
    LAND IMPROVEMENTS 12,717 4,593 8,124  
    LAND IMPROVEMENTS 12,945 3,668 9,277  
    KUBOTA 15,350 6,780 8,570  
    FENCING 9,435 2,516 6,919  
    WEATHER STATION 685 338 347  
    GOLF CART 4,200 1,750 2,450  
    LAND IMPROVEMENTS 11,735 3,584 8,151  
    HEDGEROW 5,411 1,564 3,847  
    SIGNAGE 2,377 1,071 1,306  
    SOFTWARE 5,975 5,477 498  
    BUILDING IMPROVEME 850 312 538  
    LAND IMPROVEMENT 44,255 8,850 35,405  
    LAND IMPROVEMENTS 9,707 1,254 8,453  
    UTILITY VEHICLE 13,695 5,022 8,673  
    PUMP HOUSE 16,700 1,670 15,030  
    BROADWALK 5,139 372 4,767  
    NURSERY 3,040 254 2,786  
    OUTDOOR CLASSROOM 6,810 454 6,356  
    LAND 2,898   2,898  
    PUMPHOUSE 4,000   4,000  
    WEATHER STATION 2,479   2,479  
    LAND 153,517   153,517  
    LAND 25,000   25,000  


    TY 2011 OtherDecreasesSchedule
    Name:
    THE MOUNTAIN TOP ARBORETUM
    EIN: 22-2240075
    Description Amount
    UNREALIZED LOSS 169,919


    TY 2011 OtherExpensesSchedule
    Name:
    THE MOUNTAIN TOP ARBORETUM
    EIN: 22-2240075
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    SUPPLIES 5,033   92 4,909
    MAINTENANCE & REPAIRS 43,492   792 41,908
    INSURANCE 12,666   231 12,435
    TELEPHONE 1,921   35 1,886
    DUES & SUBSCRIPTIONS 607   11 596
    POSTAGE & DELIVERY 4,133   75 4,014
    DEVELOPMENT 3,154   57 3,097
    ADVERTISEMENT 3,644   66 3,578
    EDUCATION & MATERIALS 9,094   166 8,928
    SPECIMENS 1,786   32 1,754
    WEBSITE 756   13 743
    MISCELLANEOUS 704   13 691


    TY 2011 OtherIncomeSchedule2
    Name:
    THE MOUNTAIN TOP ARBORETUM
    EIN: 22-2240075
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    PROGRAM INCOME 3,245   3,245


    TY 2011 TaxesSchedule
    Name:
    THE MOUNTAIN TOP ARBORETUM
    EIN: 22-2240075
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    PAYROLL TAXES 4,923   90 3,419