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 07-01-2013 , and ending 06-30-2014
Name of foundation
LEBANON OUTING CLUB INC
 

Number and street (or P.O. box number if mail is not delivered to street address)PO BOX 295   Room/suite
City or town, state or province, country, and ZIP or foreign postal code
LEBANON, NH037660295
A Employer identification number

22-2839786
B Telephone number (see instructions)

(603) 448-4409
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$83,748J 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) 50,477
2 Check bullet
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities......      
5a Gross rents.............. 500   500
b Net rental income or (loss) 500
6a Net gain or (loss) from sale of assets not on line 10 -1,820
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......... 0
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 34,040 0 34,040
12 Total. Add lines 1 through 11........ 83,197 0 34,540
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 1,200 0 405,438 762
14 Other employee salaries and wages...... 19,026 0 6,945 12,081
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment 1,136 0 415 721
c Other professional fees (attach schedule)....        
17 Interest...............        
18 Taxes (attach schedule) (see instructions) Click to see attachment 1,314 0 480 834
19 Depreciation (attach schedule) and depletion... Click to see attachment 3,777 0 2,826
20 Occupancy.............. 16,269 0 5,938 10,331
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 47,939 0 17,499 30,440
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 90,661 0 439,541 55,169
25 Contributions, gifts, grants paid........ 0 0
26 Total expenses and disbursements. Add lines 24 and 25 90,661 0 439,541 55,169
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -7,464
b Net investment income (if negative, enter -0-) 0
c Adjusted net income (if negative, enter -0-)... 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............... 59,172 52,011 52,011
2 Savings and temporary cash investments..........      
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)........      
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)...........      
14 Land, buildings, and equipment: basis bullet302,977
Less: accumulated depreciation (attach schedule) bullet271,240 32,134 Click to see attachment31,737 31,737
15 Other assets (describe bullet)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 91,306 83,748 83,748
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)    
23 Total liabilities (add lines 17 through 22).......... 0 0
Net Assets or Fund Balances bullet
and complete lines 24 through 26 and lines 30 and 31.
24 Unrestricted....................    
25 Temporarily restricted................    
26 Permanently restricted................    
bullet
and complete lines 27 through 31.
27 Capital stock, trust principal, or current funds......... 0 0
28 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
29 Retained earnings, accumulated income, endowment, or other funds 91,306 83,748
30 Total net assets or fund balances (see page 17 of the
instructions).................... 91,306 83,748
31 Total liabilities and net assets/fund balances (see page 17 of
the instructions).................. 91,306 83,748
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 91,306
2 Enter amount from Part I, line 27a..................... 2 -7,464
3 Other increases not included in line 2 (itemize) bullet 3 0
4 Add lines 1, 2, and 3.......................... 4 83,842
5 Decreases not included in line 2 (itemize) bulletClick to see attachment 5 94
6 Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30. 6 83,748
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.)
1 a FF&E P    
b FF&E P    
c FF&E P    
d FF&E P    
e FF&E P    
FF&E P    
FF&E P    
FF&E P    
FF&E P    
FF&E P    
FF&E P    
FF&E P    
FF&E P    
FF&E P    
FF&E P    
FF&E P    
FF&E P    
FF&E P    
FF&E P    
FF&E P    
FF&E P    
FF&E P    
FF&E P    
FF&E P    
FF&E P    
FF&E P    
FF&E P    
FF&E P    
FF&E P    
FF&E P    
(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   300 300 0
b   170 170 0
c   21 21 0
d   144 144 0
e   36 36 0
  1,512 1,512 0
  2,834 2,855 -21
  6,306 6,355 -49
  864 905 -41
  1,024 1,024 0
  2,455 2,455 0
  799 799 0
  470 470 0
  585 585 0
  355 355 0
  1,724 1,724 0
  750 750 0
  479 479 0
  10,925 10,925 0
  4,500 4,500 0
  219 219 0
  990 990 0
  200 200 0
  20,946 21,295 -349
  1,143 1,162 -19
  2,598 2,780 -182
  319 367 -48
  3,842 3,842 0
  5,867 6,041 -174
  3,942 4,879 -937
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       0
b       0
c       0
d       0
e       0
      0
      -21
      -49
      -41
      0
      0
      0
      0
      0
      0
      0
      0
      0
      0
      0
      0
      0
      0
      -349
      -19
      -182
      -48
      0
      -174
      -937
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 -1,820
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 0
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 44,662 48,008 0.930303
2011 47,469 47,624 0.996745
2010 41,406 40,592 1.020053
2009 0 0 0.000000
2008 62,446 26,007 2.401123
2 Total of line 1, column (d) ...................... 2 5.348224
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 1.069645
4 Enter the net value of noncharitable-use assets for 2013 from Part X, line 5..... 4 50,047
5 Multiply line 4 by line 3....................... 5 53,533
6 Enter 1% of net investment income (1% of Part I, line 27b)........... 6 0
7 Add lines 5 and 6......................... 7 53,533
8 Enter qualifying distributions from Part XII, line 4.............. 8 55,169
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 0
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 0
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 0
6 Credits/Payments:
a 2013 estimated tax payments and 2012 overpayment credited to 2013 6a  
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 0
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 0
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 2014 estimated taxBullet   RefundedBullet 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
 
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)
    bulletNH
    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
    Yes
     
    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 ofbulletTODD CARUSO Telephone no.bullet (603) 727-9091
    Located atbullet62 CHURCH STREETLEBANONNH ZIP+4bullet03766
    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
    CORY GRANT PRESIDENT
    1.00     		0 0 0
    PO BOX 295
    LEBANON,NH03766
    BETTY ANN HEISTAD VICE PRESIDENT & DIRECTOR
    1.00     		0 0 0
    PO BOX 295
    LEBANON,NH03766
    TED WILLEY SECRETARY & DIRECTOR
    1.00     		0 0 0
    PO BOX 295
    LEBANON,NH03766
    TODD CARUSO TREASURER & DIRECTOR
    1.00     		0 0 0
    PO BOX 295
    LEBANON,NH03766
    JEN KERL DIRECTOR
    1.00     		0 0 0
    PO BOX 295
    LEBANON,NH03766
    REYER JAARSMA DIRECTOR
    1.00     		0 0 0
    PO BOX 295
    LEBANON,NH03766
    JESS MEYERS DIRECTOR
    1.00     		0 0 0
    PO BOX 295
    LEBANON,NH03766
    JEN GRANT DIRECTOR
    1.00     		0 0 0
    PO BOX 295
    LEBANON,NH03766
    JEFF BAGLEY DIRECTOR
    1.00     		0 0 0
    PO BOX 295
    LEBANON,NH03766
    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 TO PROVIDE LOW-COST RECREATION TO FAMILIES AND SCHOOLS LOCATED IN THE UPPER VALLEY OF NEW HAMPSHIRE AND VERMONT 91,540
    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
     
    2a
    Tax on investment income for 2013 from Part VI, line 5......
    2a
     
    b
    Income tax for 2013. (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 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 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  
    2 Undistributed income, if any, as of the end of 2013:
    a Enter amount for 2012 only.......  
    b Total for prior years:20, 20, 20  
    3 Excess distributions carryover, if any, to 2013:
    a From 2008.......  
    b From 2009.......  
    c From 2010.......  
    d From 2011.......  
    e From 2012.......  
    fTotal of lines 3a through e.........  
    4Qualifying distributions for 2013 from Part
    XII, line 4: bullet$  
    a Applied to 2012, but not more than line 2a  
    b Applied to undistributed income of prior years
    (Election required—see instructions)......     		 
    c Treated as distributions out of corpus (Election
    required—see instructions).........     		 
    d Applied to 2013 distributable amount.....  
    e Remaining amount distributed out of corpus  
    5 Excess distributions carryover applied to 2013.    
    (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  
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ...........     		 
    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 instructions ...........     		 
    e Undistributed income for 2012. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		 
    f Undistributed income for 2013. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2014 ..........     		 
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (see
    instructions) .............     		 
    8Excess distributions carryover from 2008 not
    applied on line 5 or line 7 (see instructions) ...     		 
    9Excess distributions carryover to 2014.
    Subtract lines 7 and 8 from line 6a ......     		 
    10 Analysis of line 9:
    a Excess from 2009....  
    b Excess from 2010....  
    c Excess from 2011....  
    d Excess from 2012....  
    e Excess from 2013....  
    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
    1988-04-30
    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
    0 0 0 0 0
    b 85% of line 2a ......... 0 0 0 0 0
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....     		55,169 44,662 47,469 41,406 188,706
    d Amounts included in line 2c not used
    directly for active conduct of exempt activities ...........     		0 0 0 0 0
    e Qualifying distributions made directly
    for active conduct of exempt activities.
    Subtract line 2d from line 2c ....     		55,169 44,662 47,469 41,406 188,706
    3 Complete 3a, b, or c for the
    alternative test relied upon:
    a “Assets" alternative test—enter:
    (1) Value of all assets ......         0
    (2) Value of assets qualifying
    under section 4942(j)(3)(B)(i)    		         0
    b “Endowment" alternative test— enter 2/3
    of minimum investment return shown in
    Part X, line 6 for each year listed...     		1,668 1,600 1,587 1,353 6,208
    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 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:
    CORY GRANT
    PO BOX 443
    HANOVER,NH03755
    (603) 727-2690
    bThe form in which applications should be submitted and information and materials they should include:
    LETTER TO ORGANIZATION
    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
    Total .................................bullet 3a 0
    bApproved for future payment
    Total .................................bullet 3b 0
    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
    aPROGRAM REVENUE         24,125
    b
    c
    d
    e
    f
    gFees and contracts from government agencies          
    2 Membership dues and assessments....         3,575
    3
    Interest on savings and temporary cash investments ............     		         
    4 Dividends and interest from securities....          
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....     16 500  
    6
    Net rental income or (loss) from personal property .............     		         
    7 Other investment income.....          
    8
    Gain or (loss) from sales of assets other than inventory .............     		        -1,820
    9 Net income or (loss) from special events:         6,340
    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).. 0 500 32,220
    13Total. Add line 12, columns (b), (d), and (e)..................
    1332,720
    (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.)
    1 THE VARIOUS CLASSES OF PROGRAM SERVICE REVENUES ARE GENERATED FROM THE USE OF THE ORGANIZATION'S FACILITIES
    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
    LEBANON OUTING CLUB INC
     
    Employer identification number

    22-2839786
    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
    LEBANON OUTING CLUB INC
          		Employer identification number

    22-2839786
    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
     
     

    CARL T WITHERELL LEBANON OUTING CLU  
    37 PLEASANT ST
     
    CONCORD, NH03301

    		$25,000


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

       
     
     

    		$  


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

       
     
     

    		$  


    (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
    LEBANON OUTING CLUB INC
          		Employer identification number

    22-2839786
    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
    LEBANON OUTING CLUB INC
          		Employer identification number

    22-2839786
    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:
    LEBANON OUTING CLUB INC
    EIN: 22-2839786
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ACCOUNTING FEES 1,136 0 415 721

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

    TY 2013 DepreciationSchedule
    Name:
    LEBANON OUTING CLUB INC
    EIN: 22-2839786
    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
    JUMPING 1985-09-01 300 300 150DB 5.000000000000 0 0 0  
    MICROWAVE 1985-09-01 170 170 150DB 5.000000000000 0 0 0  
    COMMUNICATION DEVICE 1985-09-01 21 21 150DB 7.000000000000 0 0 0  
    SAFETY FENCE 1986-09-01 365 365 200DB 7.000000000000 0 0 0  
    40' LADDER 1988-09-01 206 206 200DB 7.000000000000 0 0 0  
    ALPINE 1988-09-01 144 144 200DB 7.000000000000 0 0 0  
    GARAGE HARDWARE 1988-09-01 36 36 200DB 7.000000000000 0 0 0  
    POPCORN MACHINE 1988-09-01 422 422 200DB 7.000000000000 0 0 0  
    2 WAY RADIOS 1990-09-01 1,512 1,512 200DB 7.000000000000 0 0 0  
    DRAINAGE-LAND IMPROVEMENTS 1990-09-01 2,100   L   0 0 0  
    HUT IMPROVEMENTS 1990-09-01 897 897 200DB 7.000000000000 0 0 0  
    LODGE IMPROVEMENTS 1990-09-01 838 628 SL 31.000000000000 27 0 27  
    PUMP 1990-09-01 1,070 1,070 200DB 7.000000000000 0 0 0  
    CAPITAL IMPROVEMENT 1991-09-01 393 393 200DB 7.000000000000 0 0 0  
    HILL-LAND IMPROVEMENTS 1991-09-01 2,962   L   0 0 0  
    SKI LIFT 1991-09-01 2,342 2,342 200DB 7.000000000000 0 0 0  
    SNOW GROOMER 1991-09-01 17,000 17,000 200DB 7.000000000000 0 0 0  
    SNOW MAKING EQUIPMENT 1991-09-01 12,267 12,267 200DB 7.000000000000 0 0 0  
    SNOW MAKING EQUIPMENT 1991-09-01 28,000 28,000 200DB 7.000000000000 0 0 0  
    GARAGE TOOLS 1992-03-01 2,855 2,834 SL 10.000000000000 0 0 0  
    LIGHTING 1992-03-01 6,355 6,306 SL 10.000000000000 0 0 0  
    SKI JUMP 1992-03-01 10,107 10,025 SL 10.000000000000 0 0 0  
    SKI LIFT 1992-03-01 2,605 2,587 SL 10.000000000000 0 0 0  
    SNOW MAKING EQUIPMENT 1992-03-01 3,291 3,262 SL 10.000000000000 0 0 0  
    EQUIPMENT 1992-04-01 905 864 SL 10.000000000000 0 0 0  
    BACK TRAIL LIGHTING 1994-12-01 1,024 1,024 200DB 7.000000000000 0 0 0  
    SKI JUMP IMPROVEMENTS 1993-09-26 1,069 1,069 SL 10.000000000000 0 0 0  
    NORDIC EQUIPMENT 1993-11-06 2,455 2,455 200DB 5.000000000000 0 0 0  
    SKI LIFT CAB 1993-11-19 7,759 7,759 SL 15.000000000000 0 0 0  
    GARAGE 1993-12-12 7,070 3,575 SL 39.000000000000 181 0 181  
    BIBS 1994-01-11 799 799 200DB 5.000000000000 0 0 0  
    TOBOGGAN 1994-02-16 470 470 SL 10.000000000000 0 0 0  
    LIFT CABLE 1994-05-30 700 700 200DB 5.000000000000 0 0 0  
    PACKER IMPROVEMENTS 1994-08-31 4,131 4,131 200DB 5.000000000000 0 0 0  
    SPLITTER 1994-09-17 585 585 200DB 5.000000000000 0 0 0  
    JUMP IMPROVEMENTS 1994-10-31 5,969 5,969 200DB 5.000000000000 0 0 0  
    GARAGE IMPROVEMENTS 1994-12-28 2,249 1,075 SL 39.000000000000 58 0 58  
    BACKTRAIL IMPROVEMENTS 1995-02-07 715   L   0 0 0  
    HILL JUMP 1995-12-01 1,140 1,140 200DB 7.000000000000 0 0 0  
    NORDIC EQUIPMENT 1995-12-01 453 453 200DB 7.000000000000 0 0 0  
    BASE LODGE IMPROVEMENTS 1996-12-28 17,600 7,235 SL 39.000000000000 451 0 451  
    BASE LODGE EQUIPMENT 1996-12-05 355 355 200DB 5.000000000000 0 0 0  
    KITCHEN EQUIPMENT 1996-08-02 984 984 200DB 7.000000000000 0 0 0  
    NORDIC EQUIPMENT 1996-12-05 385 385 200DB 5.000000000000 0 0 0  
    GARAGE IMPROVEMENTS 1996-09-04 1,245 521 SL 39.000000000000 32 0 32  
    EQUIPMENT 1996-12-28 1,724 1,724 200DB 5.000000000000 0 0 0  
    HILL IMPROVEMENTS 1996-12-21 2,886   L   0 0 0  
    JUMP IMPROVEMENTS 1996-09-26 2,074 2,074 200DB 10.000000000000 0 0 0  
    PACKER IMPROVEMENTS 1996-11-26 6,128 6,128 200DB 10.000000000000 0 0 0  
    PA SYSTEM 1998-03-08 750 750 200DB 7.000000000000 0 0 0  
    SNOW GUN 1997-04-08 5,750 5,750 200DB 10.000000000000 0 0 0  
    GRASS TRIMMER 1997-08-07 479 479 200DB 3.000000000000 0 0 0  
    PAINT TOWER 1997-06-30 10,925 10,925 200DB 10.000000000000 0 0 0  
    LOFT EXPENSE 1998-06-30 1,540 588 SL 39.000000000000 39 0 39  
    PB REPAIRS 1998-06-27 9,670 7,502 SL 20.000000000000 484 0 484  
    POMA LIFT 1997-12-05 2,997 2,997 200DB 10.000000000000 0 0 0  
    JUMP IMPROVEMENTS 1997-09-18 5,107 5,016 SL 15.000000000000 0 0 0  
    SNOW GUN 1998-10-29 6,050 6,050 200DB 10.000000000000 0 0 0  
    SNOW MACHINE 1998-11-11 4,599 4,599 200DB 5.000000000000 0 0 0  
    TOWER PAINT 1998-10-03 4,500 4,500 200DB 10.000000000000 0 0 0  
    SNOWMAKING EQUIPMENT 1999-10-01 5,124 5,124 200DB 7.000000000000 0 0 0  
    LIFT REPAIR 2001-01-01 219 219 200DB 5.000000000000 0 0 0  
    PACKER IMPROVEMENTS 2001-01-01 19,886 19,886 200DB 10.000000000000 0 0 0  
    SNOW MAKING PIPING 2001-01-01 7,302 7,302 200DB 7.000000000000 0 0 0  
    LIFT IMPROVEMENTS 2002-01-01 4,000 4,000 200DB 7.000000000000 0 0 0  
    1996 GROOMER MP PACKER 2002-12-16 49,000 49,000 200DB 7.000000000000 0 0 0  
    LIFT REPAIR 2003-01-01 990 990 200DB 7.000000000000 0 0 0  
    SECURITY SYSTEM 2003-01-01 2,515 2,515 200DB 7.000000000000 0 0 0  
    48 METER JUMP 2004-01-01 1,551 1,551 200DB 7.000000000000 0 0 0  
    ALPINE EQUIPMENT 2004-01-01 200 200 200DB 5.000000000000 0 0 0  
    LIFT IMPROVEMENTS 2004-01-01 1,162 1,162 200DB 7.000000000000 0 0 0  
    SNOWBOARD PARK LIFT 2004-01-01 21,295 20,597 200DB 10.000000000000 349 0 0  
    SNOWBOARD PARK RAILS 2004-01-01 1,162 1,124 200DB 10.000000000000 19 0 0  
    SNOWBOARD PARK LIFT 2005-01-01 2,780 2,506 200DB 10.000000000000 92 0 0  
    SNOWMAKING EQUIPMENT 2005-01-01 7,966 7,966 200DB 7.000000000000 0 0 0  
    48 METER JUMP 2006-01-01 4,526 4,526 200DB 7.000000000000 0 0 0  
    LIFT IMPROVEMENTS 2006-01-01 2,192 2,192 200DB 7.000000000000 0 0 0  
    SNOWBOARD PARK LIFT 2006-01-01 367 307 200DB 10.000000000000 12 0 0  
    LIFT/TIMING SHACKS 2006-01-01 496 415 200DB 10.000000000000 32 0 50  
    SNOW MOBILE 2007-01-01 4,000 4,000 200DB 5.000000000000 0 0 0  
    SNOWMAX 2008-01-01 3,842 3,842 200DB 5.000000000000 0 0 0  
    SNOMAX 2009-01-01 6,041 5,693 200DB 5.000000000000 174 0 0  
    SNOWMAX 2012-01-01 4,879 1,268 200DB 5.000000000000 234 0 0  
    RADIOS 2012-01-01 3,666 953 200DB 5.000000000000 352 0 733  
    RESCUE SLED 2013-01-01 1,256 126 200DB 5.000000000000 201 0 251  
    SNOWMOBILE 2014-01-01 5,200   200DB 5.000000000000 1,040 0 520  

    TY 2013 LandEtcSchedule2
    Name:
    LEBANON OUTING CLUB INC
    EIN: 22-2839786
    Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
    SAFETY FENCE 365 365 0  
    40' LADDER 206 206 0  
    POPCORN MACHINE 422 422 0  
    DRAINAGE-LAND IMPROVEMENTS 2,100 0 2,100  
    HUT IMPROVEMENTS 897 897 0  
    LODGE IMPROVEMENTS 838 655 183  
    PUMP 1,070 1,070 0  
    CAPITAL IMPROVEMENT 393 393 0  
    HILL-LAND IMPROVEMENTS 2,962 0 2,962  
    SKI LIFT 2,342 2,342 0  
    SNOW GROOMER 17,000 17,000 0  
    SNOW MAKING EQUIPMENT 12,267 12,267 0  
    SNOW MAKING EQUIPMENT 28,000 28,000 0  
    SKI JUMP 10,107 10,025 82  
    SKI LIFT 2,605 2,587 18  
    SNOW MAKING EQUIPMENT 3,291 3,262 29  
    SKI JUMP IMPROVEMENTS 1,069 1,069 0  
    SKI LIFT CAB 7,759 7,759 0  
    GARAGE 7,070 3,756 3,314  
    LIFT CABLE 700 700 0  
    PACKER IMPROVEMENTS 4,131 4,131 0  
    JUMP IMPROVEMENTS 5,969 5,969 0  
    GARAGE IMPROVEMENTS 2,249 1,133 1,116  
    BACKTRAIL IMPROVEMENTS 715 0 715  
    HILL JUMP 1,140 1,140 0  
    NORDIC EQUIPMENT 453 453 0  
    BASE LODGE IMPROVEMENTS 17,600 7,686 9,914  
    KITCHEN EQUIPMENT 984 984 0  
    NORDIC EQUIPMENT 385 385 0  
    GARAGE IMPROVEMENTS 1,245 553 692  
    HILL IMPROVEMENTS 2,886 0 2,886  
    JUMP IMPROVEMENTS 2,074 2,074 0  
    PACKER IMPROVEMENTS 6,128 6,128 0  
    SNOW GUN 5,750 5,750 0  
    LOFT EXPENSE 1,540 627 913  
    PB REPAIRS 9,670 7,986 1,684  
    POMA LIFT 2,997 2,997 0  
    JUMP IMPROVEMENTS 5,107 5,016 91  
    SNOW GUN 6,050 6,050 0  
    SNOW MACHINE 4,599 4,599 0  
    SNOWMAKING EQUIPMENT 5,124 5,124 0  
    PACKER IMPROVEMENTS 19,886 19,886 0  
    SNOW MAKING PIPING 7,302 7,302 0  
    LIFT IMPROVEMENTS 4,000 4,000 0  
    1996 GROOMER MP PACKER 49,000 49,000 0  
    SECURITY SYSTEM 2,515 2,515 0  
    48 METER JUMP 1,551 1,551 0  
    LIFT IMPROVEMENTS 1,162 1,162 0  
    SNOWMAKING EQUIPMENT 7,966 7,966 0  
    48 METER JUMP 4,526 4,526 0  
    LIFT IMPROVEMENTS 2,192 2,192 0  
    LIFT/TIMING SHACKS 496 447 49  
    SNOW MOBILE 4,000 4,000 0  
    RADIOS 3,666 3,138 528  
    RESCUE SLED 1,256 955 301  
    SNOWMOBILE 5,200 1,040 4,160  


    TY 2013 OtherDecreasesSchedule
    Name:
    LEBANON OUTING CLUB INC
    EIN: 22-2839786
    Description Amount
    PRIOR PERIOD INCREASE 94


    TY 2013 OtherExpensesSchedule
    Name:
    LEBANON OUTING CLUB INC
    EIN: 22-2839786
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    SUPPLIES & MAINTENANCE 14,675 0 5,357 9,318
    INSURANCE 15,288 0 5,580 9,708
    TELEPHONE 807 0 295 512
    OFFICE EXPENSE 1,553 0 567 986
    DUES & SUBSCRIPTIONS 627 0 229 398
    FUNDRAISING EXPENSES 525 0 192 333
    TRASH 856 0 312 544
    KITCHEN EXPENSES 3,138 0 1,145 1,993
    ADVERTISING 531 0 194 337
    PROPANE, GAS & DIESEL 9,766 0 3,565 6,201
    POSTAGE 98 0 36 62
    NH ST FEE 75 0 27 48


    TY 2013 OtherIncomeSchedule2
    Name:
    LEBANON OUTING CLUB INC
    EIN: 22-2839786
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    PROGRAM REVENUE 24,125   24,125
    MEMBERSHIP DUES AND ASSESSMENTS 3,575   3,575
    GROSS INCOME FROM SPECIAL FUNDRAISING EVENTS 6,340   6,340


    TY 2013 TaxesSchedule
    Name:
    LEBANON OUTING CLUB INC
    EIN: 22-2839786
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    TAXES 1,314 0 480 834