Form990-PF

Department of the Treasury
Internal Revenue Service
Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
bulletDo not enter Social Security numbers on this form as it may be made public. By law, the IRS cannot redact the information on the form.
bulletInformation about Form 990-PF and its instructions is at www.irs.gov/form990pf.
OMB No. 1545-0052
2013
Open to Public Inspection
For calendar year 2013, or tax year beginning 01-01-2013 , and ending 12-31-2013
Name of foundation
THE IBERDROLA USA FOUNDATION INC
 

Number and street (or P.O. box number if mail is not delivered to street address)52 FARM VIEW DRIVE   Room/suite
City or town, state or province, country, and ZIP or foreign postal code
NEW GLOUCESTER, ME04260
A Employer identification number

13-4200689
B Telephone number (see instructions)

(207) 688-4341
C bullet
G Check all that apply:

D 1. bullet
2. bullet
E bullet
H Check type of organization:
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$6,573,381J Accounting method:
 
(Part I, column (d) must be on cash basis.)
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 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) 797,235
2 Check bullet
3 Interest on savings and temporary cash investments 26,074 26,074  
4 Dividends and interest from securities...... 6 6  
5a Gross rents.............. 517,598 517,598  
b Net rental income or (loss) 275,157
6a Net gain or (loss) from sale of assets not on line 10  
b Gross sales price for all assets on line 6a  
7 Capital gain net income (from Part IV, line 2)... 0
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).......      
12 Total. Add lines 1 through 11........ 1,340,913 543,678  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0 0   0
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule)......... Click to see attachment 1,598 1,424   0
b Accounting fees (attach schedule)....... Click to see attachment 6,950 3,475   0
c Other professional fees (attach schedule).... Click to see attachment 11,244 11,244   0
17 Interest...............        
18 Taxes (attach schedule) (see instructions) Click to see attachment 62,144 56,932   0
19 Depreciation (attach schedule) and depletion... 86,050 86,050  
20 Occupancy.............. 98,180 98,180   0
21 Travel, conferences, and meetings....... 9 9   0
22 Printing and publications.......... 696 696   0
23 Other expenses (attach schedule)....... Click to see attachment -579 -1,907   0
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 266,292 256,103   0
25 Contributions, gifts, grants paid........ 1,204,685 1,204,685
26 Total expenses and disbursements. Add lines 24 and 25 1,470,977 256,103   1,204,685
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -130,064
b Net investment income (if negative, enter -0-) 287,575
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2013)
Form 990-PF (2013)
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............... 20,113 15,113 15,113
2 Savings and temporary cash investments.......... 2,341,890 2,302,861 2,302,861
3 Accounts receivable bullet  
Less: allowance for doubtful accounts bullet        
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 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...........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)........ 374 Click to see attachment374 407
c Investments—corporate bonds (attach schedule)........      
11 Investments—land, buildings, and equipment: basis bullet5,122,793
Less: accumulated depreciation (attach schedule) bullet961,984 4,246,844 Click to see attachment4,160,809 4,255,000
12 Investments—mortgage loans..............      
13 Investments—other (attach schedule)...........      
14 Land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
15 Other assets (describe bullet)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 6,609,221 6,479,157 6,573,381
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 bullet) Click to see attachment4,729 Click to see attachment4,729
23 Total liabilities (add lines 17 through 22).......... 4,729 4,729
Net Assets or Fund Balances bullet
and complete lines 24 through 26 and lines 30 and 31.
24 Unrestricted.................... 6,604,492 6,474,428
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).................... 6,604,492 6,474,428
31 Total liabilities and net assets/fund balances (see page 17 of
the instructions).................. 6,609,221 6,479,157
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 6,604,492
2 Enter amount from Part I, line 27a..................... 2 -130,064
3 Other increases not included in line 2 (itemize) bullet 3 0
4 Add lines 1, 2, and 3.......................... 4 6,474,428
5 Decreases not included in line 2 (itemize) bullet 5 0
6 Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30. 6 6,474,428
Form 990-PF (2013)
Form 990-PF (2013)
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.)
1a
b
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
b
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
b
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  
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
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))
2012 1,343,007 5,831,038 0.230320
2011 734,624 6,777,840 0.108386
2010 306,360 6,488,167 0.047218
2009 302,311 6,330,267 0.047756
2008 281,000 6,203,180 0.045299
2 Total of line 1, column (d) ...................... 2 0.478979
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 0.095796
4 Enter the net value of noncharitable-use assets for 2013 from Part X, line 5..... 4 6,499,457
5 Multiply line 4 by line 3....................... 5 622,622
6 Enter 1% of net investment income (1% of Part I, line 27b)........... 6 2,876
7 Add lines 5 and 6......................... 7 625,498
8 Enter qualifying distributions from Part XII, line 4.............. 8 1,204,685
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.
Form 990-PF (2013)
Form 990-PF (2013)
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 2,876
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 0
3 Add lines 1 and 2............................ 3 2,876
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 2,876
6 Credits/Payments:
a 2013 estimated tax payments and 2012 overpayment credited to 2013 6a 3,400
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 3,400
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  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10 524
11 Enter the amount of line 10 to be: Credited to 2014 estimated taxBullet524 RefundedBullet 11 0
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
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. bullet$ 0(2) On foundation managers.bullet$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$ 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:
  • 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
     
    No
    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 instructions)
    bulletDE, NY
    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 2013 or the taxable year beginning in 2013 (see instructions for Part XIV)?
    If "Yes," complete Part XIV.............................
    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 addressbulletN/A
    14
    The books are in care ofbulletDARLENE BEACH Telephone no.bullet (207) 688-4341
    Located atbullet52 FARM VIEW DRIVENEW GLOUCESTERME ZIP+4bullet04260
    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 2013, 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 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 (2013)
    Form 990-PF (2013)
    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 2013?.............
    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 2013, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2013?...............
    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 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 2013 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 2013.)....................
    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 2013?
    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 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 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 (2013)
    Form 990-PF (2013)
    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 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
    MARK V DOLAN SECRETARY
    1.00     		0 0 0
    17 LINK DRIVE
    KIRKWOOD,NY13795
    ROBERT D KUMP PRESIDENT
    1.00     		0 0 0
    52 FARM VIEW DRIVE
    NEW GLOUCESTER,ME04260
    DARLENE E BEACH TREASURER
    3.00     		0 0 0
    52 FARM VIEW DRIVE
    NEW GLOUCESTER,ME04260
    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...................bullet 0
    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.............bullet0
    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
     
    2  
    3  
    4  
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 7
    Part IX-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 page 24 of the instructions.
    3  
    Total. Add lines 1 through 3.........................bullet0
    Part X
    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
     
    b
    Average of monthly cash balances.......................
    1b
     
    c
    Fair market value of all other assets (see instructions)................
    1c
     
    d
    Total (add lines 1a, b, and c).........................
    1d
     
    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
     
    3
    Subtract line 2 from line 1d.........................
    3
     
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
     
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
     
    6
    Minimum investment return. Enter 5% of line 5..................
    6
     
    Part XI
    Distributable Amount bullet and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
    324,973
    2a
    Tax on investment income for 2013 from Part VI, line 5......
    2a
    2,876
    b
    Income tax for 2013. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    2,876
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    322,097
    4
    Recoveries of amounts treated as qualifying distributions................
    4
    0
    5
    Add lines 3 and 4............................
    5
    322,097
    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 XIII,
    line 1................................
    7
    322,097
    Part XII
    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
     
    b
    Program-related investments—total from Part IX-B..................
    1b
     
    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 V, line 8, and Part XIII, line 4
    4
     
    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 instructions).................
    5
     
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
     
    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 (2013)
    Form 990-PF (2013)
    Page 8
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2012     		(c)
    2012     		(d)
    2013
    1 Distributable amount for 2013 from Part XI, line 7 322,097
    2 Undistributed income, if any, as of the end of 2013:
    a Enter amount for 2012 only....... 0
    b Total for prior years:20, 20, 20 0
    3 Excess distributions carryover, if any, to 2013:
    a From 2008.......  
    b From 2009.......  
    c From 2010.......  
    d From 2011....... 76,989
    e From 2012....... 1,057,879
    fTotal of lines 3a through e......... 1,134,868
    4Qualifying distributions for 2013 from Part
    XII, line 4: bullet$ 1,204,685
    a Applied to 2012, but not more than line 2a 0
    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 2013 distributable amount..... 322,097
    e Remaining amount distributed out of corpus 882,588
    5 Excess distributions carryover applied to 2013. 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 2,017,456
    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 2012. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		0
    f Undistributed income for 2013. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2014 ..........     		0
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (see
    instructions) .............     		0
    8Excess distributions carryover from 2008 not
    applied on line 5 or line 7 (see instructions) ...     		0
    9Excess distributions carryover to 2014.
    Subtract lines 7 and 8 from line 6a ......     		2,017,456
    10 Analysis of line 9:
    a Excess from 2009....  
    b Excess from 2010....  
    c Excess from 2011.... 76,989
    d Excess from 2012.... 1,057,879
    e Excess from 2013.... 882,588
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 9
    Part XIV
    Private Operating Foundations (see 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 2013, 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) 2013 (b) 2012 (c) 2011 (d) 2010
             
    b 85% of line 2a .........          
    c Qualifying distributions from Part XII,
    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 X, 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 XV
    Supplementary Information (Complete this part only if the organization 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).)
    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 or e-mail address of the person to whom applications should be addressed:
    DARLENE BEACH
    52 FARM VIEW DRIVE
    NEW GLOUCESTER,ME04260
    (207) 688-4341
    DARLENE.BEACH@IBERDROLAUSA.COM
    bThe form in which applications should be submitted and information and materials they should include:
    FOUNDATION HAS A GRANT APPLICATION
    cAny submission deadlines:
    NONE
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    NONE
    Form 990-PF (2013)
    Form 990-PF (2013)
    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
    AIM FOR COLLEGE
    360 WELLINGTON AVE
    ROCHESTER,NY14619     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 25,000
    ADIRONDACK MUSEUM
    PO BOX 99 RT 28N/30
    BLUE MOUNTAIN LAKE,NY12812     		NONE PUBLIC CHARITY ART & CULTURE 1,000
    ADIRONDACK PARK INSTITUTE INC
    PO BOX 67
    NEWCOMB,NY12852     		NONE PUBLIC CHARITY SUSTAINABLE ENERGY 2,750
    ADIRONDACK RESEARCH CONSORTIUM
    PO BOX 96
    PAUL SMITHS,NY12970     		NONE PUBLIC CHARITY SUSTAINABLE ENERGY 2,500
    AFRICAN AMERICAN MEN'S ASSOCIATION
    PO BOX 98
    GENEVA,NY14456     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 6,250
    ALS MAINE COLLABORATIVE
    PO BOX 365
    SPRINGVALE,ME04083     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 2,000
    AMERICAN CANCER SOCIETY
    1120 SOUTH GOODMAN
    ROCHESTER,NY14620     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 9,000
    AMERICAN RED CROSS - GREATER ROCHESTER
    50 PRINCE STREET
    ROCHESTER,NY14607     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 50,000
    AMERICAN RED CROSS - SOUTHERN TIER
    620 EAST MAIN STREET
    ENDICOTT,NY13760     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 275
    BAKER AND TAYLOR
    PO BOX 277930
    ATLANTA,GA303847930     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 7,809
    BINGHAMTON PHILHARMONIC
    168 WATER STREET 4TH FLOOR
    BINGHAMTON,NY13901     		NONE PUBLIC CHARITY ART & CULTURE 7,500
    BINGHAMTON UNIVERSITY
    PO BOX 6000
    BINGHAMTON,NY139026000     		NONE PUBLIC CHARITY SUSTAINABLE ENERGY 33,000
    BINGHAMTON YOUTH SYMPHONY ORCHESTRA
    PO BOX 1235
    BINGHAMTON,NY139021235     		NONE PUBLIC CHARITY ART & CULTURE 500
    BORINQUEN DANCE THEATREINC
    121 NORTH FITZHUGH STREET SUITE 303
    ROCHESTER,NY14614     		NONE PUBLIC CHARITY ART & CULTURE 6,500
    CAMP SUNSHINE
    35 ARCADIA ROAD
    CASCO,ME04015     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 5,000
    CHEMUNG COUNTY CHAMBER OF COMMERCE
    400 EAST CHURCH STREET
    ELMIRA,NY119012803     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 550
    CHENANGO COUNTY SOIL & WATER CONSERVATION
    99 NORTH BROAD STREET
    NORWICH,NY13815     		NONE PUBLIC CHARITY SUSTAINABLE ENERGY 1,000
    CHENANGO UNITED WAY
    27 W MAIN STREET
    MORWICH,NY13815     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 500
    CIDER MILL PLAYHOUSE
    PO BOX 482
    ENDICOTT,NY137600482     		NONE PUBLIC CHARITY ART & CULTURE 1,000
    CIRCULO DE LA HISPANIDAD
    26 WEST PARK AVENUE
    LONG BEACH,NY11561     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 500
    CITY OF ROCHESTER CITY HALL ROOM 202 A
    30 CHURCH STREET
    ROCHESTER,NY146141287     		NONE PUBLIC CHARITY SUSTAINABLE ENERGY 15,000
    COASTAL STUDIES FOR GIRLS
    PO BOX 266
    FREEPORT,ME04032     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 3,000
    COLORSCCAPE CHENANGO ARTS FESTIVAL
    PO BOX 624
    NORWICH,NY13815     		NONE PUBLIC CHARITY ART & CULTURE 2,500
    DICK'S SPORTING GOODS OPEN
    PO BOX 5571
    ENDICOTT,NY13763     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 10,000
    DISCOVERY CENTER
    60 MORGAN ROAD
    BINGHAMTON,NY13903     		NONE PUBLIC CHARITY SUSTAINABLE ENERGY 10,000
    EASTMAN THEATRE CENTER
    PO BOX 278790
    ROCHESTER,NY14627     		NONE PUBLIC CHARITY ART & CULTURE 10,000
    FRIEND OF THE FORUM THEATER
    PO BOX 2705
    BINGHAMTON,ME13905     		NONE PUBLIC CHARITY ART & CULTURE 5,000
    FRIENDS OF THE GARDENAERIAL INC
    81 BROWNS RACE
    ROCHESTER,NY14614     		NONE PUBLIC CHARITY SUSTAINABLE ENERGY 35,000
    GARTH FAGAN DANCE
    50 CHESTNUT STREET
    ROCHESTER,NY14060     		NONE PUBLIC CHARITY ART & CULTURE 5,000
    GOODWILL THEATER
    67 BROAD STEET
    JOHNSON CITY,NY13790     		NONE PUBLIC CHARITY ART & CULTURE 5,000
    GREATHER BINGHAMTON CHAMBER OF COMMERCE
    49 COURT STREET 2
    BINGHAMTON,NY13901     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 2,500
    GREEN CHIMNEYS
    400 DOANSBURG ROAD BOX 719
    BREWSTER,NY10509     		NONE PUBLIC CHARITY SUSTAINABLE ENERGY 1,000
    GULF OF MAINE RESEARCH INSTITUTE
    350 COMMERCIAL STREET
    PORTLAND,ME04101     		NONE PUBLIC CHARITY SUSTAINABLE ENERGY 50,000
    HEARTSHARE HUMAN SERVICES OF NY
    12 METRO TECH CENTER 29TH FLOOR
    BROOKLYN,NY11201     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 45,000
    IBERDROLA USA MANAGEMENT CORP
    70 FARM VIEW DRIVE
    NEW GLOUCESTER,ME04260     		MANAGEMENT COMPANY MANAGEMENT COMPANY REIMBURSEMENT OF EXPENSES TO SCHOLARSHIP RECIPIENT 4,538
    ITHACA HIGH SCHOOL LACROSSE
    114 E LINCOLN STREET
    ITHACA,NY14850     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 250
    ITHACA SCIENCENTER
    601 1ST STREET
    ITHACA,NY148503507     		NONE PUBLIC CHARITY SUSTAINABLE ENERGY 5,000
    JOBS FOR MAINE'S GRADUATES
    45 COMMERCE DRIVE STE 9
    AUGUSTA,ME04330     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 25,000
    JUNIOR LEAGUE OF PORTLAND ME
    ONE CITY CENTER SUITE 1-105
    PORTLAND,ME04103     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 2,500
    KENNEBEC VALLEY COMMUNITY COLLEGE FOUNDATION
    92 WESTERN AVE
    FAIRFIELD,ME04937     		NONE PUBLIC CHARITY SUSTAINABLE ENERGY 7,500
    KIDS FIRST CENTER
    222 ST JOHN STREET SUITE 101
    PORTLAND,ME04102     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 5,000
    KOPERNIK OBSERVATORY & SCIENCE CENTER
    698 UNDERWOOD ROAD
    VESTAL,NY13850     		NONE PUBLIC CHARITY SUSTAINABLE ENERGY 11,500
    LITHGOW LIBRARY
    45 WINTHROP STREET
    AUGUSTA,ME04330     		NONE PUBLIC CHARITY ART & CULTURE 25,000
    MAINE HUTS & TRAILS
    496 MAIN STREET UNIT C
    KINGFIELD,ME04947     		NONE PUBLIC CHARITY SUSTAINABLE ENERGY 18,000
    MAINE STATE BALLET
    348 US RT 1
    FAIRMOUTH,ME04105     		NONE PUBLIC CHARITY ART & CULTURE 5,000
    MAINE TRACK CLUB
    PO BOX 8008
    PORTLAND,ME04104     		NONE PUBLIC CHARITY ART & CULTURE 3,500
    MATTHEW FOWLER
    145 PINE STREET APT B
    BANGOR,ME04401     		NONE SCHOLARSHIP RECIPIEN ENERGY SUSTAINABILITY-REIMBURSEMENT 87
    MECHANICVILLE HERITAGE SOCIETY
    312 NORTH THIRD STREET
    MECHANICVILLE,NY12118     		NONE PUBLIC CHARITY ART & CULTURE 2,500
    MEMORIAL ART GALLERY
    500 UNIVERSITY AVE
    ROCHESTER,NY14607     		NONE PUBLIC CHARITY ART & CULTURE 15,000
    MONROE COMMUNITY COLLEGE FOUNDATION
    228 EAST MAIN STREET
    ROCHESTER,NY14604     		NONE PUBLIC CHARITY ENERGY SUSTAINABILITY 10,000
    PALEONTOLOGICAL RESEARCH INSTITUTION
    1259 TRUMANSBURG ROAD
    ITHACA,NY148501398     		NONE PUBLIC CHARITY SUSTAINABLE ENERGY 5,000
    PEREGRIN CORPORATION
    28 FODEN ROAD
    SOUTH PORTLAND,ME04106     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 20,000
    PINELAND BRANCH YMCA
    25 CAMPUS DRIVE STE 100
    NEW GLOUCESTER,ME04260     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 1,000
    PORTLAND MUSEUM OF ART
    SEVEN CONGRESS SQUARE
    PORTLAND,ME04101     		NONE PUBLIC CHARITY ART & CULTURE 10,000
    PROJECT SHAREHEARSHARE
    12 METRO TECH CENTER 29TH FLOOR
    BROOKLYN,NY11201     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 305,000
    RIVERKEEPER INC
    20 SECOR ROAD
    OSSING,NY10562     		NONE PUBLIC CHARITY ENERGY SUSTAINABILITY 5,000
    ROBERSON MUSEUM
    30 FRONT STREET
    BINGHAMTON,NY13905     		NONE PUBLIC CHARITY ART & CULTURE 5,000
    ROCHESTER AREA COMMUNITY FOUNDATION
    500 EAST AVENUE
    ROCHESTER,NY14607     		NONE PUBLIC CHARITY ART & CULTURE 15,000
    ROCHESTER INSTITUTE OF TECHNOLOGY
    1 LOMB MEMORIAL DRIVE
    ROCHESTER,NY14623     		NONE PUBLIC CHARITY SUSTAINABLE ENERGY 5,000
    ROCHESTER MUSEUM & SCIENCE CENTER
    657 EAST AVE
    ROCHESTER,NY14607     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 5,000
    ROYAL RIVER CONSERVATION TRUST
    PO BOX 90
    YARMOUTH,ME04096     		NONE PUBLIC CHARITY ENERGY SUSTAINABILITY 1,000
    SAMUEL SOWDEN GARCIA
    60 TERRACE PARK
    ROCHESTER,NY14611     		NONE SCHOLARSHIP RECIPIEN ENERGY SUSTAINABILITY-REIMBURSEMENT 826
    SARATOGA PLAN
    112 SPRING STREET ROOM 202
    SARATOGA SPRINGS,NY12866     		NONE PUBLIC CHARITY ENERGY SUSTAINABILITY 100
    SECTION V BOYS BASKETBALL
    PO BOX 396
    PEN YAN,NY14527     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 10,000
    ST PETER'S HOSPITAL FOUNDATION
    19 WAREHOUSE ROW
    ALBANY,NY12205     		NONE PUBLIC CHARITY ENERGY SUSTAINABILITY 6,500
    STUDENTS HELPING CHILDREN ACROSS BORDERS
    1 COLLEGE STREET
    WORCESTER,MA01601     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 1,000
    SULLIVAN COUNTY CORNELL COOPERATIVE EXTENSION
    64 FERNDALE LOOMIS ROAD 1
    LIBERTY,NY12754     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 1,500
    THE CENTER FOR YOUTH
    905 MONROE AVENUE
    ROCHESTER,NY14620     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 250
    THE MITCHELL INSTITUTE
    22 MINUMENT SQUARE STE 200
    PORTLAND,ME04101     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 22,500
    THE UNITED WAY OF GREATER NIAGARA
    3000 MILITARY ROAD
    NIAGARA FALLS,NY14304     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 1,000
    TIOGA COUNTY CHAMBER OF COMMERCE
    80 NORTH STREET
    OWEGO,NY13827     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 800
    TIOGA COUNTY COUNCIL ON THE ARTS
    179 FRONT STREET
    OWEGO,NY13827     		NONE PUBLIC CHARITY ART & CULTURE 1,000
    TIOGA UNITED WAY
    24 STATE ROUTE 96
    OWEGO,NY13827     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 750
    TOWN OF SOUTHEAST CULTURAL ARTS COALITION
    67 MAIN STREET SUITE 101
    BREWSTER,NY10509     		NONE PUBLIC CHARITY ART & CULTURE 1,000
    TRI-CITIES OPERA
    315 CLINTON STREET
    BINGHAMTON,NY13905     		NONE PUBLIC CHARITY ART & CULTURE 5,000
    US FUND FOR UNICEF
    125 MAIDEN LANE
    NEW YORK,NY10038     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 4,493
    UNITED WAY OF ANDROSCOGGIN COUNTY
    66 ASH STREET
    LEWISTON,ME042430888     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 13,850
    UNITED WAY OF BROOME COUNTY
    PO BOX 550
    BINGHAMTON,NY13902     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 16,250
    UNITED WAY OF BUFFALO & ERIE COUNTY
    742 DELAWARE AVE
    BUFFALO,NY14209     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 5,000
    UNITED WAY OF CATTARAUGUS COUNTY INC
    807 WEST STATE STREET
    OLEAN,NY14760     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 250
    UNITED WAY OF CAYUGA COUNTY INC
    17 EAST GENESSEE ST SUITE 2
    AUBURN,NY13021     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 1,150
    UNITED WAY OF CORTLAND COUNTY
    50 CLINTON AVE
    CORTLAND,NY13045     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 450
    UNITED WAY OF DELAWARE AND OTSEGO COUNTIES
    31 MAPLE STREET
    ONEONTA,NY13820     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 2,000
    UNITED WAY OF EASTERN MAINE
    24 SPRINGER DRIVE SUITE 201
    BANGOR,ME04401     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 1,000
    UNITED WAY OF EASTERN ORLEANS
    75 COLLEGE AVE
    ROCHESTER,NY146071009     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 250
    UNITED WAY OF GREATER PORTLAND
    PO BOX 15200
    PORTLAND,ME041125200     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 6,600
    UNITED WAY OF GREATER ROCHESTER
    75 COLLEGE AVE
    ROCHESTER,NY146071009     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 20,000
    UNITED WAY OF KENNEBEC VALLEY
    228 WATER STREET
    AUGUSTA,ME04330     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 6,600
    UNITED WAY OF MID-COAST MAINE
    34 WING FARM PARKWAY
    BATH,ME04530     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 2,750
    UNITED WAY OF MID-MAINE
    PO BOX 91
    WATERVILLE,ME04903     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 3,650
    UNITED WAY OF ONTARIO
    5297 PARKSDIE DRIVE SUITE 440
    CANANDAIGUA,NY14424     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 1,400
    UNITED WAY OF OXFORD COUNTY
    PO BOX 29
    SOUTH PARIS,ME04281     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 2,500
    UNITED WAY OF SCHUYLER COUNTY
    PO BOX 270
    WATKINS GLEN,NY14891     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 400
    UNITED WAY OF SENECA COUNTY
    PO BOX 623 SUITE 215 MAIN ST SHOPS
    CENTER
    WATERLOO,NY13165     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 1,000
    UNITED WAY OF SOUTHERN TIER
    300 NASSER CIVIC CENTER PLAZA SUITE
    220
    CORNING,NY14830     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 5,175
    UNITED WAY OF SULLIVAN COUNTY
    33 LAKEWOOD AVE PO BOX 1036
    MONTICELLO,NY127012020     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 2,000
    UNITED WAY OF THE ADIRONDACK REGION INC
    45 TOM MILLER ROAD
    PLATTSBURGH,NY129011245     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 2,200
    UNITED WAY OF THE GREATER CAPITAL REGION
    ONE UNITED WAY PO BOX 13865
    ALBANY,NY12212     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 3,000
    UNITED WAY OF THE TRI-VALLEY AREA
    PO BOX 126
    FARMINGTON,ME04938     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 1,000
    UNITED WAY OF TOMPKINS COUNTY
    313 NORTH AURORA STREET
    ITHACA,NY14850     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 7,500
    UNITED WAY OF WAYNE COUNTY
    75 COLLEGE AVE
    ROCHESTER,NY146071009     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 500
    UNITED WAY OF WESTCHESTER AND PUTNAM
    336 CENTRAL PARK AVE
    WHITE PLAINS,NY106061500     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 1,000
    UNITED WAY OF WESTERN ORLEANS COUNTY
    433 MAIN STREET
    MEDINA,NY14103     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 225
    UNITED WAY OF YORK COUNTY
    PO BOX 727
    KENNEBUNK,ME040430727     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 3,170
    UNIVERITY OF ROCHESTER
    RC BOX 270401
    ROCHESTER,NY14627     		NONE PUBLIC CHARITY SUSTAINABLE ENERGY & SCOTTISHPOWER SCHOLARSHIP 88,400
    UNIVERSITY OF MAINE
    PO BOX 370
    ORONO,ME04473     		NONE PUBLIC CHARITY SUSTAINABLE ENERGY 40,187
    URBAN LEAGUE OF ROCHESTER NY INC
    265 NORTH CLINTON AVE
    ROCHESTER,NY14605     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 5,000
    WATERMAN CENTER
    403 HILLTON ROAD
    APALACHIN,NY13732     		NONE PUBLIC CHARITY ENERGY SUSTAINABILITY 2,500
    WSKG PUBLIC TV & RADIO
    PO BOX 3000
    BINGHAMTON,NY13902     		NONE PUBLIC CHARITY SUSTAINABLE ENERGY 5,000
    WXXI PUBLIC BROADCASTING
    280 STATE STREET PO BOX 30021
    ROCHESTER,NY146033021     		NONE PUBLIC CHARITY SUSTAINABLE ENERGY 17,000
    Total .................................bullet 3a 1,204,685
    bApproved for future payment
    BINGHAMTON UNIVERSITY
    PO BOX 6000
    BINGHAMTON,NY139026000     		NONE PUBLIC CHARITY ENERGY SUSTAINABILITY 34,000
    KENNEBEC VALLEY COMMUNITY COLLEGE FOUNDATION
    93 WESTERN AVENUE
    FAIRFIELD,ME04937     		NONE PUBLIC CHARITY ENERGY SUSTAINABILITY 100,000
    LITHGOW LIBRARY
    45 WINTHROP STREET
    AUGUSTA,ME04330     		NONE PUBLIC CHARITY ART & CULTURE 25,000
    MAINE GENERAL MEDICAL CENTER
    PO BOX 828
    WATERVILLE,ME04901     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 100,000
    MITCHELL INSTITUTE
    22 MONUMENT SQUARE SUITE 200
    PORTLAND,ME04101     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 250,000
    PEREGRIN CORPORATION-STRIVE PROGRAM
    28 FODEN ROAD
    SOUTH PORTLAND,ME04106     		NONE PUBLIC CHARITY COOPERATION & SOLIDARITY 40,000
    PORTLAND MUSEUM OF ART
    SEVEN CONGRESS SQUARE
    PORTLAND,ME04101     		NONE PUBLIC CHARITY ART & CULTURE 10,000
    WXXI PUBLIC BROADCASTING
    280 STATE STREET PO BOX 30021
    ROCHESTER,NY146033021     		NONE PUBLIC CHARITY ENERGY SUSTAINABILITY 24,000
    Total .................................bullet 3b 583,000
    Form 990-PF (2013)
    Form 990-PF (2013)
    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 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 ............     		    14 26,074  
    4 Dividends and interest from securities....     14 6  
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....     16 275,157  
    6
    Net rental income or (loss) from personal property .............     		         
    7 Other investment income.....          
    8
    Gain or (loss) from sales of assets other than inventory .............     		         
    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).. 0 301,237 0
    13Total. Add line 12, columns (b), (d), and (e)..................
    13301,237
    (See worksheet in line 13 instructions 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 foundation’s exempt purposes (other than by providing funds for such purposes). (See
    instructions.)
    Form 990-PF (2013)
    Form 990-PF (2013)
    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 501(c) of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political
    Yes
    No
    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
    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 or fiduciary) is based on all information of which preparer has any knowledge.
    Bullet Bullet
    May the IRS discuss this return
    with the preparer shown below
    (see instr.)?
    Signature of officer or trustee Date Title
    Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date PTIN
    Firm's namebullet



    Firm's addressbullet







         		Firm's EINbullet
    Phone no.
    Form 990-PF (2013)
    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.
    Arrow Bullet Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at www.irs.gov/form990.
    OMB No. 1545-0047
    2013
    Name of the organization
    THE IBERDROLA USA FOUNDATION INC
     
    Employer identification number

    13-4200689
    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 its Form 990PF, Part I, line 2, 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) (2013)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
    Page 2
    Name of organization
    THE IBERDROLA USA FOUNDATION INC
          		Employer identification number

    13-4200689
    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
    SCOTTISH POWER
     

       
    PO BOX 168
     
    PRENTON, CENTRAL & SOUTHERCH26 9AYUK

    		$74,289


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    2
    NEW YORK STATE ELECTRIC AND GAS
     

       
    PO BOX 5224
     
    BINGHAMTON, NY13902

    		$294,630


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    3
    ROCHESTER GAS AND ELECTRIC CORPORATION
     

       
    89 EAST AVENUE
     
    ROCHESTER, NY14649

    		$295,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    4
    UNION WATER POWER COMPANY
     

       
    PO BOX 1050
     
    AUGUSTA, ME04332

    		$37,316


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    5
    CENTRAL MAINE POWER COMPANY
     

       
    83 EDISON DRIVE
     
    AUGUSTA, ME04332

    		$96,000


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

       
     
     

    		$  


    (Complete Part II for noncash contributions.)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
    Page 3
    Name of organization
    THE IBERDROLA USA FOUNDATION INC
          		Employer identification number

    13-4200689
    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) (2013)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
    Page 4
    Name of organization
    THE IBERDROLA USA FOUNDATION INC
          		Employer identification number

    13-4200689
    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) (2013)

    Additional Data


    Software ID:  
    Software Version:  

    TY 2013 AccountingFeesSchedule
    Name:
    THE IBERDROLA USA FOUNDATION INC
    EIN: 13-4200689
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ACCOUNTING FEES 6,950 3,475   0

    TY 2013 InvestmentsCorpStockSchedule
    Name:
    THE IBERDROLA USA FOUNDATION INC
    EIN: 13-4200689
    Name of Stock End of Year Book Value End of Year Fair Market Value
    INVESTMENTS 374 407

    TY 2013 InvestmentsLandSchedule2
    Name:
    THE IBERDROLA USA FOUNDATION INC
    EIN: 13-4200689
    Category/ Item Cost/Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
    BUILDINGS AND IMPROVEMENTS 3,233,368 961,984 2,271,384 2,700,000
    LAND 1,889,425 0 1,889,425 1,555,000

    TY 2013 LegalFeesSchedule
    Name:
    THE IBERDROLA USA FOUNDATION INC
    EIN: 13-4200689
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    LEGAL FEES 348 174   0
    LEGAL FEES 1,250 1,250   0


    TY 2013 OtherExpensesSchedule
    Name:
    THE IBERDROLA USA FOUNDATION INC
    EIN: 13-4200689
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    SUPPLIES 1,328 0   0
    POSTAGE 2 2   0
    SUPPLIES 14 14   0
    SUPPLIES 42 42   0
    POSTAGE 5 5   0
    POSTAGE 4 4   0
    INSURANCE -2,059 -2,059   0
    SUPPLIES 34 34   0
    SUPPLIES 2 2   0
    POSTAGE 1 1   0
    SUPPLIES 6 6   0
    MISCELLANEOUS 15 15   0
    SUPPLIES 14 14   0
    POSTAGE 2 2   0
    SUPPLIES 3 3   0
    POSTAGE 1 1   0
    SUPPLIES 7 7   0


    TY 2013 OtherLiabilitiesSchedule
    Name:
    THE IBERDROLA USA FOUNDATION INC
    EIN: 13-4200689
    Description Beginning of Year - Book Value End of Year - Book Value
    SECURITY DEPOSITS 4,729 4,729


    TY 2013 OtherProfessionalFeesSchedule
    Name:
    THE IBERDROLA USA FOUNDATION INC
    EIN: 13-4200689
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    APPRAISAL FEES 10,013 10,013   0
    MANAGEMENT FEES 1,231 1,231   0


    TY 2013 TaxesSchedule
    Name:
    THE IBERDROLA USA FOUNDATION INC
    EIN: 13-4200689
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    FEDERAL EXCISE TAX 5,212 0   0
    TAXES 28 28   0
    TAXES 86 86   0
    TAXES 28,548 28,548   0
    TAXES 2,401 2,401   0
    TAXES 6,339 6,339   0
    TAXES 9,724 9,724   0
    TAXES 2,310 2,310   0
    TAXES 7,496 7,496   0