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
Common Ground Center Inc
 

Number and street (or P.O. box number if mail is not delivered to street address)473 Tatro Road   Room/suite
City or town, state or province, country, and ZIP or foreign postal code
Starksboro, VT05487
A Employer identification number

03-0343966
B Telephone number (see instructions)

(802) 453-2592
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$1,359,467J 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) 138,819
2 Check bullet
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities......      
5a Gross rents.............. 100,151 100,151 100,151
b Net rental income or (loss) 11,727
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 2,931
b Less: Cost of goods sold.... 1,403
c Gross profit or (loss) (attach schedule)..... Click to see attachment 1,528 1,528
11 Other income (attach schedule)....... Click to see attachment 376,235   376,235
12 Total. Add lines 1 through 11........ 616,733 100,151 477,914
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc.        
14 Other employee salaries and wages...... 228,963 12,114 142,316 6,912
15 Pension plans, employee benefits....... 19,476 1,079 14,234 689
16a Legal fees (attach schedule)......... Click to see attachment 10,498   496 29
b Accounting fees (attach schedule)....... Click to see attachment 24,149 2,950 9,203 80
c Other professional fees (attach schedule).... Click to see attachment 3,325 46 2,732 153
17 Interest...............        
18 Taxes (attach schedule) (see instructions) Click to see attachment 28,274 1,541 19,257 946
19 Depreciation (attach schedule) and depletion... Click to see attachment 207,420 28,236 206,463
20 Occupancy.............. 45,269 8,322 32,589 1,018
21 Travel, conferences, and meetings....... 10,605 187 4,474 244
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 92,086 5,926 75,440 3,767
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 670,065 60,401 507,204 13,838
25 Contributions, gifts, grants paid........ 0 0
26 Total expenses and disbursements. Add lines 24 and 25 670,065 60,401 507,204 13,838
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -53,332
b Net investment income (if negative, enter -0-) 39,750
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............... 100,405 163,279 163,279
2 Savings and temporary cash investments..........      
3 Accounts receivable bullet300
Less: allowance for doubtful accounts bullet   1,345 300 300
4 Pledges receivable bullet  
Less: allowance for doubtful accounts bullet   100    
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........... 11,347 18,439 18,439
10a Investments—U.S. and state government obligations (attach schedule) 3,142 Click to see attachment3,142 3,142
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 bullet2,655,443
Less: accumulated depreciation (attach schedule) bullet1,481,136 1,379,285 Click to see attachment1,174,307 1,174,307
15 Other assets (describe bullet)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 1,495,624 1,359,467 1,359,467
Liabilities 17 Accounts payable and accrued expenses.......... 10,956 3,291
18 Grants payable...................    
19 Deferred revenue.................. 67,631 70,073
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)...... 245,821 169,143
22 Other liabilities (describe bullet) Click to see attachment1,000 Click to see attachment0
23 Total liabilities (add lines 17 through 22).......... 325,408 242,507
Net Assets or Fund Balances bullet
and complete lines 24 through 26 and lines 30 and 31.
24 Unrestricted.................... 1,170,216 1,116,960
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).................... 1,170,216 1,116,960
31 Total liabilities and net assets/fund balances (see page 17 of
the instructions).................. 1,495,624 1,359,467
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 1,170,216
2 Enter amount from Part I, line 27a..................... 2 -53,332
3 Other increases not included in line 2 (itemize) bulletClick to see attachment 3 76
4 Add lines 1, 2, and 3.......................... 4 1,116,960
5 Decreases not included in line 2 (itemize) bullet 5  
6 Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30. 6 1,116,960
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 354,063 55,954 6.327751
2011 416,801 17,618 23.657680
2010 404,044 18,383 21.979220
2009      
2008      
2 Total of line 1, column (d) ...................... 2 51.964651
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 17.321550
4 Enter the net value of noncharitable-use assets for 2013 from Part X, line 5..... 4 128,712
5 Multiply line 4 by line 3....................... 5 2,229,491
6 Enter 1% of net investment income (1% of Part I, line 27b)........... 6 398
7 Add lines 5 and 6......................... 7 2,229,889
8 Enter qualifying distributions from Part XII, line 4.............. 8 13,838
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 1 795
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............................ 3 795
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-). 4  
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 795
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 1,000
d Backup withholding erroneously withheld ........... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. : -1000 7 1,000
8 Enter any penalty for underpayment of estimated tax. if Form 2220 is attached. Click to see attachment 8 17
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 10 188
11 Enter the amount of line 10 to be: Credited to 2014 estimated taxBullet0 RefundedBullet 11 188
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$   (2) On foundation managers.bullet$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$  
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?........
4a
Yes
 
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
Yes
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
  • By language in the governing instrument, or
  • By state legislation that effectively amends the governing instrument so that no mandatory directions
    • that conflict with the state law remain in the governing instrument?................
    6
    Yes
     
    7
    Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c), and Part XV.
    7
    Yes
     
    8a
    Enter the states to which the foundation reports or with which it is registered (see instructions)
    bulletVT
    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 addressbulletwww.cgcvt.org
    14
    The books are in care ofbulletNANCY MAZUR Telephone no.bullet (802) 453-2592
    Located atbullet473 Tatro RoadStarksboroVT ZIP+4bullet054874404
    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
     
    No
    .........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
    JOHN SHERIDAN President
    0.50     		0 0 0
    473 Tatro Road
    Starksboro,VT05487
    LORETTA BIAMONTE Director
    9.30     		0 0 0
    473 Tatro Road
    Starksboro,VT05487
    BROOKS GRIFFITH Director
    0     		0 0 0
    473 Tatro Road
    Starksboro,VT05487
    CHARLES GOODNIGHT Director
    0.50     		0 0 0
    473 Tatro Road
    Starksboro,VT05487
    SCOTT MEYERS Director
    0.50     		0 0 0
    473 Tatro Road
    Starksboro,VT05487
    RHOEN PREUSSE-ADAMS Director
    1.00     		0 0 0
    473 Tatro Road
    Starksboro,VT05487
    MAGGIE LEUGERS Director
    0.50     		0 0 0
    473 Tatro Road
    Starksboro,VT05487
    PEG KAMENS Co-Ex. Director
    40.00     		0 0 0
    473 Tatro Road
    Starksboro,VT05487
    JAMES MENDELL Co-Ex. Director
    40.00     		0 0 0
    473 Tatro Road
    Starksboro,VT05487
    SUZANNE HANNA Director
    0.50     		0 0 0
    473 Tatro Road
    Starksboro,VT05487
    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 The Center operated four weeks of its signature family camp program, Camp CommonGround, with over 300 particpants; plus Camp Kaleidoscope for 60 kids on the autismspectrum, separate Women's and Men's Weekends, and a camp for LGBTQ youths. 13,838
    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.........................bullet  
    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 0
    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 ..........     		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) .............     		 
    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
     
    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
    b 85% of line 2a .........          
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....     		13,838 354,063 416,801 404,044 1,188,746
    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 ....     		13,838 354,063 416,801 404,044 1,188,746
    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...     		4,291 1,865 587 613 7,356
    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     1   1
    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).)
    JAMES MENDELL AND PEG KAMENS
    bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
    ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number of the person to whom applications should be addressed:
    bThe form in which applications should be submitted and information and materials they should include:
    cAny submission deadlines:
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    Form 990-PF (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  
    bApproved for future payment
    Total .................................bullet 3b  
    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
    aCamp fees         238,220
    bFacilities rental 721000 138,015      
    c
    d
    e
    f
    gFees and contracts from government agencies          
    2 Membership dues and assessments....          
    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.....     16 100,151  
    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..     3 1,528  
    11 Other revenue: a
    b
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e).. 138,015 101,679 238,220
    13Total. Add line 12, columns (b), (d), and (e)..................
    13477,914
    (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.)
    1a Fees from the operation of camps, consistent with the Organization's
    1a stated purposes.
    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
    Common Ground Center Inc
     
    Employer identification number

    03-0343966
    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
    Common Ground Center Inc
          		Employer identification number

    03-0343966
    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
    Mendell Family Fund
     

       
    280 Park Ave
     
    New York, NY10017

    		$35,000


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

    JAMES MENDELL AND PEG KAMENS  
    159 Lost Road
     
    Williston, VT05495

    		$86,828


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    3
    Vermont Community Foundation
     

       
    PO Box 30
     
    Middlebury, VT05753

    		$5,500


    (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
    Common Ground Center Inc
          		Employer identification number

    03-0343966
    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
    Common Ground Center Inc
          		Employer identification number

    03-0343966
    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:
    Common Ground Center Inc
    EIN: 03-0343966
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Mazur Business Consulting Bookkeeping 7,035   3,500  
    Kathleen Shangraw Bookkeeping 2,363      
    Wallace W. Tapia, PC Accounting & tax 14,751 2,950 5,703 80

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

    TY 2013 DepreciationSchedule
    Name:
    Common Ground Center Inc
    EIN: 03-0343966
    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
    33 Cabins 2005-07-01 814,053 610,539 SL 10.00 81,406 11,804 81,406  
    35 Straw bale cabin 2005-07-01 12,432 9,323 SL 10.00 1,244 180 1,244  
    36 Art Barn improvements 2005-07-01 2,618 1,964 SL 10.00 262 38 262  
    37 Bathhouse 2005-07-01 1,321 991 SL 10.00 132 19 132  
    38 Kid Barn improvements 2005-07-01 2,148 1,611 SL 10.00 215 21 215  
    39 Main house improvements 2005-07-01 10,255 7,691 SL 10.00 1,026   1,026  
    40 Trails 2005-07-01 6,069 4,552 SL 10.00 607 88 607  
    41 Septic improvements 2005-07-01 149,752 44,925 SL 25.00 5,990 869 5,990  
    43 Design Work - Arro 2006-09-12 109,065 27,701 SL 25.00 4,398 638 4,398  
    44 Landscaping 2006-11-28 5,204 3,245 SL 10.00 560 81 560  
    45 Forest management 2006-06-16 1,973 1,282 SL 10.00 197 28 197  
    46 Sewer improvements 2006-06-30 1,323 859 SL 10.00 133 19 133  
    47 Architectual Services 2006-10-18 29,212 9,070 SL 20.00 1,492   1,492  
    48 Construction management 2006-09-01 5,266 1,673 SL 20.00 266   266  
    49 Permits 2006-12-07 2,701 830 SL 20.00 139   139  
    50 Site Improvements - Arro 2006-08-27 119,120 37,849 SL 20.00 6,020 873 6,020  
    51 Bridge 2006-03-02 989 664 SL 10.00 93 13 93  
    52 Trailer 2006-06-08 1,125 1,125 SL 5.00        
    53 Tent Platforms 2006-08-27 1,805 1,154 SL 10.00 186 27 186  
    54 Trees 2006-11-08 1,272 395 SL 20.00 65 9 65  
    55 Outdoor Bread Oven 2006-10-12 7,053 4,472 SL 10.00 737 107 737  
    56 Kid Barn 2006-06-08 34,003 11,174 SL 20.00 1,691 163 1,691  
    57 Dry Hydrant 2006-07-31 4,105 2,647 SL 10.00 417 60 417  
    58 Art Barn 2006-06-08 155,486 51,097 SL 20.00 7,733 1,121 7,733  
    59 2006 Cabins 2006-09-11 66,895 21,256 SL 20.00 3,381 490 3,381  
    60 Straw Bale Cabin 2006-08-01 2,576 1,661 SL 10.00 261 38 261  
    61 Straw Bale Cabin 2006-08-01 1,591 1,026 SL 10.00 161 23 161  
    71 Straw Bale Cabin 2007-06-11 3,577 1,988 SL 10.00 353 51 353  
    72 Butterfly Cabin 2007-07-09 5,743 3,158 SL 10.00 574 83 574  
    73 Composting Toilet 2007-09-14 3,707 1,996 SL 10.00 380 55 380  
    74 Dining Hall Covered Deck 2007-10-23 50,990 26,868 SL 10.00 5,360 777 5,360  
    75 Dining Hall Bathroom 2007-05-09 17,715 9,948 SL 10.00 1,726 250 1,726  
    76 Hay Barn 2007-10-23 188,426 49,058 SL 20.00 9,612 1,394 9,612  
    78 Kid Barn 2007-06-01 6,082 3,380 SL 10.00 600 87 600  
    79 Inprovements (T. Perry) 2007-06-28 25,012 13,756 SL 10.00 2,501 363 2,501  
    80 Stone Work 2007-08-31 7,726 4,160 SL 10.00 792 115 792  
    81 Trees and Landscaping 2007-07-27 3,770 2,052 SL 10.00 382 55 382  
    82 Heater - Breen House 2007-01-09 3,500 2,046 SL 10.00 323 323 323  
    83 Overhead Door 2007-07-11 4,783 2,630 SL 10.00 478 69 478  
    84 Site Excavation (Hendee) 2007-08-20 49,135 26,457 SL 10.00 5,040 731 5,040  
    85 Site Improvements (Hendee) 2007-06-21 75,004 20,626 SL 20.00 3,750 544 3,750  
    98 Dining Hall Improvments 2008-02-25 943 447 SL 10.00 90 13 90  
    99 Cabins 2008-12-31 56,546 23,373 SL 10.00 6,031 874 6,031  
    Awnings 2012-12-31 1,700 243 SL 7.00 224 32 224  
    101 Overhead Doors 2008-12-31 8,015 3,313 SL 10.00 855 124 855  
    102 Vinyl Siding 2008-12-31 2,500 1,034 SL 10.00 267 39 267  
    118 Brick Oven Sink 2009-07-31 4,539 1,559 SL 10.00 458 66 458  
    120 Creekside Electrical 2009-05-14 1,458 529 SL 10.00 143 14 143  
    122 Kid Barn Deck 2009-07-31 13,993 4,808 SL 10.00 1,413 205 1,413  
    123 Canvas Shed Electricity 2009-12-15 3,378 1,074 SL 10.00 354      
    124 Kid Barn Improvements 2009-07-01 9,988 3,496 SL 10.00 999 97 999  
    132 Canvas Shed Electricity 2010-01-08 514 149 SL 10.00 49 7 49  
    4 Office Furniture 1994-12-22 468 468 200DB 7.00        
    5 Sports equipment 1995-09-08 1,260 1,260 200DB 5.00        
    6 2 Campers 1998-01-01 1,114 1,114 SL 5.00        
    7 Office Furniture 1998-01-01 300 300 SL 5.00        
    8 Kitchen Equipment 2001-03-31 508 508 SL 7.00        
    14 Kitchen Equipment 2000-03-31 16,386 16,386 SL 7.00        
    16 Trailer 2001-10-01 1,653 1,653 SL 10.00        
    18 Dell Computer 2003-01-31 2,421 2,421 SL 3.00        
    19 Big Printer 2003-04-25 3,562 3,562 SL 3.00        
    25 Dell Power Edge Server 2004-03-12 1,986 1,986 SL 3.00        
    26 Concrete Mixer 2004-06-09 2,100 1,793 SL 10.00 205   205  
    27 Dell Server 2004-07-28 1,784 1,784 SL 3.00        
    28 Trailer 2004-07-22 1,000 846 SL 10.00 103 15 103  
    29 Yamaha Generator 2004-10-19 2,014 1,683 SL 10.00 221 32 221  
    31 Bunk Beds 2005-07-01 7,737 7,737 SL 7.00        
    32 Wood Chipper 2005-07-25 1,500 1,500 SL 3.00        
    34 Kitchen 2005-07-01 9,738 9,738 SL 5.00        
    62 Kitchen Equipment 2006-07-20 649 649 SL 5.00        
    63 Furniture 2006-05-15 6,781 6,781 SL 5.00        
    64 Water Heater - Breen House 2006-04-11 1,228 1,228 SL 5.00        
    65 Tractor 2006-06-20 6,000 6,000 SL 5.00        
    66 Mower 2006-06-29 4,465 2,902 SL 10.00 447   447  
    67 Bunk Beds 2007-05-21 3,766 2,093 SL 10.00 372 54 372  
    68 Zero Radius Mower 2007-06-12 4,830 2,685 SL 10.00 477   477  
    69 Ice Machine 2007-08-20 1,836 1,836 SL 5.00        
    70 IMAC Computer 2007-07-31 2,835 2,835 SL 3.00        
    77 Playground 2007-09-13 1,500 1,500 SL 5.00        
    86 Storage Shed 2007-07-31 2,838 1,544 SL 10.00 288      
    88 Kitchen Equipment 2008-02-01 7,121 3,422 SL 10.00 673 98 673  
    89 Kitchen Equipment 2008-02-22 5,000 2,373 SL 10.00 478 69 478  
    90 Kitchen Equipment 2008-03-04 1,575 747 SL 10.00 151 22 151  
    91 Freezer 2008-03-27 773 363 SL 10.00 75 11 75  
    92 Refrigerator 2008-03-27 665 311 SL 10.00 64 9 64  
    93 Copier 2008-06-23 995 896 SL 5.00 99   99  
    94 Kitchen Equipment 2008-07-18 525 233 SL 10.00 53 8 53  
    95 2 Furnaces 2008-09-14 4,925 2,156 SL 10.00 503 73 503  
    96 Phone Systems 2008-10-20 1,270 1,126 SL 5.00 144 21 144  
    97 Raft 2008-12-31 1,756 725 SL 10.00 187 27 187  
    103 Chairs 2008-06-06 520 237 SL 10.00 51 7 51  
    119 Kitchen Bussing Shelf 2009-03-20 625 231 SL 10.00 61 9 61  
    121 Bathhouse Fans & Curtain 2009-03-20 2,280 841 SL 10.00 221 32 221  
    129 Bunk Beds 2009-06-03 2,087 744 SL 10.00 207 30 207  
    133 John Deere Tractor 2010-09-08 13,374 6,440 SL 5.00 2,774   2,774  
    134 Bunk Beds 2010-11-09 3,602 806 SL 10.00 373 54 373  
    104 Stone Platforms 2008-04-12 3,351 1,570 SL 10.00 324 47 324  
    105 Electrical Work 2008-04-17 1,490 689 SL 10.00 146 21 146  
    106 Water System - Dining Hall 2008-05-02 2,265 1,047 SL 10.00 221 32 221  
    107 Water System - Bath House 2008-05-14 2,265 1,047 SL 10.00 221 32 221  
    108 Landscaping 2008-10-29 16,473 7,010 SL 10.00 1,721 250 1,721  
    109 Playground Slide 2008-06-05 800 365 SL 10.00 79 11 79  
    110 Solar Panel Electrical 2008-06-26 6,915 3,112 SL 10.00 691 100 691  
    111 Tennis Courts 2008-08-31 62,537 13,610 SL 20.00 3,157 458 3,157  
    112 Land Improvements 2008-09-26 39,500 8,450 SL 20.00 2,003 290 2,003  
    113 Wheelchair Access - Pond 2008-10-29 3,500 1,490 SL 10.00 365 53 365  
    114 Silo 2008-12-31 3,000 1,240 SL 10.00 320 46 320  
    115 Walking Path 2008-12-31 3,200 1,322 SL 10.00 341 49 341  
    116 Electrical Work 2008-12-31 5,800 2,398 SL 10.00 619 90 619  
    117 Solar Trackers 2008-12-31 9,020 3,728 SL 10.00 962 139 962  
    125 New Parking Area 2009-05-29 2,600 926 SL 10.00 258 37 258  
    126 Basketball Court 2009-07-31 43,939 15,099 SL 10.00 4,437 643 4,437  
    127 Recreation Field 2009-07-31 20,000 6,873 SL 10.00 2,020 293 2,020  
    128 Lounge/Library 2009-06-30 6,985 2,445 SL 10.00 698 101 698  
    130 Pumphouse Pumps 2009-07-19 2,800 963 SL 10.00 283 41 283  
    131 Soundproofing 2010-06-03 1,858 476 SL 10.00 184 27 184  
    135 Kidville Sink 2010-05-27 1,650 424 SL 10.00 163 24 163  
    136 Heater 2010-02-16 850 235 SL 10.00 82 12 82  
    137 Tennis Shed 2010-07-23 4,729 1,151 SL 10.00 477 69 477  
    140 Heater - commercial kitchen 2011-06-06 1,910 409 SL 7.00 273 40 273  
    141 Grill 2011-06-06 2,729 585 SL 7.00 390 57 390  
    142 Bunn tea/coffee brewer 2011-07-08 828 177 SL 7.00 118 17 118  
    143 Chest freezer 2011-07-21 731 156 SL 7.00 105 15 105  
    144 One door glass refrigerator 2011-08-13 1,650 354 SL 7.00 236 34 236  
    145 Bunk beds & mattresses 2011-02-15 11,127 3,338 SL 5.00 2,225 324 2,225  
    146 Furnace- Farmhouse 2011-02-15 4,200 630 SL 10.00 420   105  
    147 Eco-Lodge furniture 2011-07-15 17,542 3,759 SL 7.00 2,506 363 2,506  
    148 Utility trailer 2011-06-13 1,771 531 SL 5.00 354   354  
    149 Golf cart 2011-07-13 3,500 1,050 SL 5.00 700 102 700  
    150 275 gallon tank 2011-08-13 550 83 SL 10.00 55 8 55  
    151 95 3940 Ford Tractor 2011-10-16 13,500 2,893 SL 7.00 1,929   1,929  
    152 Water system expansion 2011-04-25 16,306 1,631 SL 15.00 1,087 158 1,087  
    154 Eco-Lodge linens 2011-07-15 11,641 3,492 SL 5.00 2,328 338 2,328  
    155 Firewood box 2011-12-09 640 192 SL 5.00 128 19 128  
    156 Basin harbor chairs 2011-09-22 2,088 447 SL 7.00 298 43 298  
    158 Benches 2011-09-22 1,202 258 SL 7.00 172 25 172  
    159 Artwork 2011-05-13 1,107 237 SL 7.00 158 23 158  
    157 Kidbarn cubbies 2011-09-22 2,076 445 SL 7.00 297 43 297  
    160 Storage shed 2012-03-13 71,835 1,796 SL 20.00 3,592   3,592  
    161 Water heater 2012-07-06 1,585 113 SL 7.00 226 33 226  
    162 2 Sun tents 2012-04-24 1,448 103 SL 7.00 207 30 207  
    163 Breen House: porch curtains 2013-10-24 1,690   SL 5.00 42 42 42  
    164 Curb stop for Kid Barn water service 2013-10-31 750   SL 10.00 9 9 9  

    TY 2013 InvestmentsGovtObligationsSch
    Name:
    Common Ground Center Inc
    EIN: 03-0343966
    US Government Securities - End of Year Book Value:

    3,142
    US Government Securities - End of Year Fair Market Value:

    3,142
    State & Local Government Securities - End of Year Book Value:


     
    State & Local Government Securities - End of Year Fair Market Value:


     


    TY 2013 LandEtcSchedule2
    Name:
    Common Ground Center Inc
    EIN: 03-0343966
    Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
    Buildings 1,178,397 829,949 348,448  
    Leasehold improvements 1,285,494 524,004 761,490  
    Furniture & equipment 190,445 126,788 63,657  
    Other 1,107 395 712  


    TY 2013 LegalFeesSchedule
    Name:
    Common Ground Center Inc
    EIN: 03-0343966
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Wells,Jaworski & Liebman Legal fees 10,498   496 29


    TY 2013 OtherExpensesSchedule
    Name:
    Common Ground Center Inc
    EIN: 03-0343966
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Insurance 5,786 167 2,884 148
    Marketing & promotion 16,719 279 14,509 799
    Office expenses 16,254 2,615 8,715 224
    Supplies 52,890 2,590 47,688 2,541
    Miscellaneous 437 275 1,644 55


    TY 2013 OtherIncomeSchedule2
    Name:
    Common Ground Center Inc
    EIN: 03-0343966
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    Program income 238,220   238,220
    Facility rental 138,015   138,015


    TY 2013 OtherIncreasesSchedule
    Name:
    Common Ground Center Inc
    EIN: 03-0343966
    Description Amount
    Prior period adjustment 76


    TY 2013 OtherLiabilitiesSchedule
    Name:
    Common Ground Center Inc
    EIN: 03-0343966
    Description Beginning of Year - Book Value End of Year - Book Value
    Security deposits 1,000  
    Security deposits 1,000  


    TY 2013 OtherLiabilitiesSchedule
    Name:
    Common Ground Center Inc
    EIN: 03-0343966
    Description Beginning of Year - Book Value End of Year - Book Value
    Security deposits 1,000  
    Security deposits 1,000  


    TY 2013 OtherProfessionalFeesSchedule
    Name:
    Common Ground Center Inc
    EIN: 03-0343966
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Jeh Kulu Dance & Drum Theater Dance & Music 560   407 153
    Gordon, Sam Music 100   100  
    Weston, Helen Piano tuner 125   125  
    National Background Investigation Background checks 350 46 225  
    Entis, Jill Program director 1,000   1,000  
    O'Brien, Christine Program leader 875   875  
    Gurney, Rebecca Grant writer 315      


    TY 2013 SalesOfInventoryList 
    Name:
    Common Ground Center Inc
    EIN: 03-0343966

    Category Gross Sales Cost of Goods Sold Net (Gross Sales Minus
    Cost of Goods Sold)
    Camp store 2,931 1,403 1,528

    TY 2013 TaxesSchedule
    Name:
    Common Ground Center Inc
    EIN: 03-0343966
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Payroll taxes 28,274 1,541 19,257 946