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
JF KIRKPATRICK MEMORIAL FUND
BANK OF THE WEST TRUSTEE

Number and street (or P.O. box number if mail is not delivered to street address)2200 EAST LINCOLNWAY   Room/suite
City or town, state or province, country, and ZIP or foreign postal code
CHEYENNE, WY82001
A Employer identification number

20-5855091
B Telephone number (see instructions)

(307) 771-3504
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$1,196,580J 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)  
2 Check bullet
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities...... 22,284 22,284  
5a Gross rents..............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 78,301
b Gross sales price for all assets on line 6a 490,409
7 Capital gain net income (from Part IV, line 2)... 78,301
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule).......      
12 Total. Add lines 1 through 11........ 100,585 100,585  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 14,906 13,415   1,491
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment 1,900 1,710   190
c Other professional fees (attach schedule)....        
17 Interest...............        
18 Taxes (attach schedule) (see instructions) Click to see attachment 945 310    
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule).......        
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 17,751 15,435   1,681
25 Contributions, gifts, grants paid........ 57,821 57,821
26 Total expenses and disbursements. Add lines 24 and 25 75,572 15,435   59,502
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 25,013
b Net investment income (if negative, enter -0-) 85,150
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...............      
2 Savings and temporary cash investments.......... 24,967 7,227 7,227
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)........ 541,346 Click to see attachment544,272 761,457
c Investments—corporate bonds (attach schedule)........ 328,079 Click to see attachment336,236 340,223
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans..............      
13 Investments—other (attach schedule)........... 51,568 Click to see attachment82,793 86,592
14 Land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
15 Other assets (describe bullet) Click to see attachment635 Click to see attachment1,080 Click to see attachment1,081
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 946,595 971,608 1,196,580
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
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......... 946,595 971,608
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).................... 946,595 971,608
31 Total liabilities and net assets/fund balances (see page 17 of
the instructions).................. 946,595 971,608
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)............... 1 946,595
2 Enter amount from Part I, line 27a..................... 2 25,013
3 Other increases not included in line 2 (itemize) bullet 3  
4 Add lines 1, 2, and 3.......................... 4 971,608
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. 6 971,608
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 12-"APPLE INC COM" P 2006-04-11 2013-10-07
b 14-"CATERPILLAR INC COM" P 2013-03-14 2013-10-07
c 30-"DU PONT E I DE NEMOURS & CO COM" P 2008-02-28 2014-04-10
d 390.625-"FEDERATED INSTITUTIONAL HIG P 2012-05-18 2013-11-27
e 60-"JPMORGAN CHASE & CO COM" P 2013-03-14 2013-10-07
16-"NORFOLK SOUTHN CORP COM" P 2011-09-21 2013-10-07
37-"PRUDENTIAL FINL INC COM" P 2010-05-11 2013-10-07
39-"WELLS FARGO & CO NEW COM" P 2006-04-11 2014-04-10
3-"APPLE INC COM" P 2006-04-11 2013-10-31
32-"CATERPILLAR INC COM" P 2013-03-14 2014-04-10
41-"DANAHER CORP COM" P 2010-05-11 2013-10-07
29-"FLOWSERVE CORP COM" P 2009-05-18 2013-10-07
5-"MASTERCARD INC CL A" P 2009-05-18 2013-10-07
25-"NOW INC COM" P 2013-03-14 2014-06-26
7-"PRAXAIR INC COM" P 2013-03-14 2013-10-07
105-"WINDSTREAM HLDGS INC COM" P 2012-02-22 2013-10-07
74-"AFLAC INC COM" P 2010-11-03 2013-10-07
60-"CBRE GROUP INC CL A" P 2013-06-13 2013-10-07
19-"DIRECTV COM" P 2010-02-26 2013-10-07
254.387-"WASATCH LONG/SHORT FUND 9" P 2014-01-21 2014-03-11
6-"MASTERCARD INC CL A" P 2009-05-18 2013-10-31
731.922-"JP MORGAN MORTGAGE BACKED" P 2012-10-03 2013-11-27
40-"SUNTRUST BKS INC COM" P 2010-05-11 2013-10-07
16-"WAL MART STORES INC COM" P 2006-03-03 2013-10-07
62-"AFLAC INC COM" P 2009-05-18 2013-10-31
47-"CIGNA CORP COM" P 2013-03-14 2013-10-07
63-"DIRECTV COM" P 2010-02-26 2014-04-10
49-"GENERAL ELEC CO COM" P 2006-04-11 2013-10-07
15-"MCKESSON CORP COM" P 2006-04-11 2013-10-07
380.784-"OPPENHEIMER SENIOR FLOATING P 2012-10-15 2013-11-01
40-"AT&T INC COM" P 2011-09-21 2013-10-07
21-"WYNDHAM WORLDWIDE CORP COM" P 2013-06-13 2013-10-07
17-"AFLAC INC COM" P 2013-03-14 2013-10-31
17-"CLIFFS NATURAL RESOURCES INC COM P 2011-09-21 2013-10-07
16-"LAUDER ESTEE COS INC CL A" P 2013-06-13 2013-10-07
53-"GILEAD SCIENCES INC COM" P 2010-02-26 2013-10-07
31-"MEDTRONIC INC COM" P 2006-04-11 2013-10-07
63-"ORACLE CORP COM" P 2009-05-18 2013-10-07
115-"AT&T INC COM" P 2011-09-21 2013-10-31
31-"EXXON MOBIL CORP COM" P 2011-09-21 2013-10-07
50-"ALTERA CORP COM" P 2010-02-26 2013-10-07
75-"CLIFFS NATURAL RESOURCES INC COM P 2012-11-16 2014-04-10
119-"E M C CORP MASS COM" P 2010-11-03 2013-10-07
9-"GOOGLE INC CL C" P 2009-05-18 2014-06-05
78-"MEDTRONIC INC COM" P 2011-02-16 2014-04-10
185-"ORACLE CORP COM" P 2009-05-18 2014-04-10
21-"AT&T INC COM" P 2012-11-16 2013-10-31
13-"EXXON MOBIL CORP COM" P 2006-03-03 2014-04-10
39-"ALTERA CORP COM" P 2010-02-26 2013-10-31
59-"COMCAST CORP CL A" P 2010-02-26 2013-10-07
26-"EMERSON ELEC CO COM" P 2007-08-14 2013-10-07
5-"GOOGLE INC CL A" P 2007-05-04 2013-10-07
12-"MURPHY OIL CORP COM" P 2010-02-26 2013-10-07
25-"OCCIDENTAL PETE CORP COM" P 2008-02-28 2013-10-07
8-"TARGET CORP COM" P 2006-04-11 2013-10-07
93-"ALTERA CORP COM" P 2009-05-18 2014-04-10
40-"CAPITAL ONE FINL CORP COM" P 2013-03-14 2013-10-07
25-"EOG RES INC COM" P 2012-02-22 2013-10-07
17-"STARWOOD HOTELS & RESORTS WORLDW P 2012-11-16 2013-10-07
10-"MURPHY OIL CORP COM" P 2010-02-26 2013-10-31
2-"PRICELINE COM INC COM NEW" P 2013-03-14 2013-10-07
59-"TARGET CORP COM" P 2009-05-18 2014-04-10
14-"ALEXION PHARMACEUTICALS INC COM" P 2013-03-14 2013-10-07
35-"COACH INC COM" P 2006-04-11 2013-10-07
8-"EOG RES INC COM" P 2012-02-22 2013-10-31
37-"INVESCO LTD" P 2011-02-16 2013-10-07
44-"MURPHY OIL CORP COM" P 2010-02-26 2014-04-10
11-"PRECISION CASTPARTS CORP COM" P 2009-05-18 2013-10-07
26-"UNITED TECHNOLOGIES CORP COM" P 2010-05-11 2013-10-07
23-"AMERICAN TOWER CORPORATION" P 2008-03-18 2013-10-07
52-"CISCO SYS INC COM" P 2006-04-11 2013-10-07
13-"EXPRESS SCRIPTS HLDG CO COM" P 2007-02-09 2013-10-07
88-"ISHARES U.S. REAL ESTATE ETF" P 2012-10-17 2014-01-16
0.5-"MURPHY USA INC COM" P 2010-02-26 2013-09-23
1038.423-"PIMCO COMMODITY REALRETURN P 2014-01-16 2014-03-11
6608.4-"VIRTUS ALTERNATIVES DIVERSIF P 2013-11-27 2014-01-16
17-"APACHE CORP COM" P 2006-04-11 2013-10-07
29-"COGNIZANT TECH SOLUTIONS CRP COM P 2007-08-14 2013-10-07
47-"EXELON CORP COM" P 2013-03-14 2013-10-07
44-"ISHARES U.S. REAL ESTATE ETF" P 2013-11-26 2014-01-16
16-"MURPHY USA INC COM" P 2010-02-26 2013-10-31
13-"PROCTER & GAMBLE CO COM" P 2006-04-11 2013-10-07
4583.109-"VANGUARD INTERMEDIATE-TERM P 2008-09-11 2013-07-03
20-"ANADARKO PETE CORP COM" P 2013-06-13 2013-10-07
29-"CVS CAREMARK CORP COM" P 2011-02-16 2013-10-07
82-"EXELON CORP COM" P 2013-03-14 2014-04-10
21-"JOHNSON CTLS INC COM" P 2012-02-22 2013-10-07
1421.304-"MFS INTL NEW DISCOVERY FUN P 2007-08-14 2014-02-20
59-"PERKINELMER INC COM" P 2013-03-14 2013-10-07
638.936-"VANGUARD SHT TERM INVT GRAD P 2013-07-03 2013-11-01
444.73-"THE BLACKROCK GLOBAL LONG/SH P 2014-01-21 2014-03-11
26-"CVS CAREMARK CORP COM" P 2011-02-16 2014-04-10
639.713-"FEDERATED ADJUSTABLE RATE S P 2010-06-16 2013-11-27
33-"JOHNSON CTLS INC COM" P 2012-02-22 2013-10-31
66-"MYLAN LABS INC COM" P 2009-05-18 2013-10-07
183-"PERKINELMER INC COM" P 2013-03-14 2013-10-31
2373.757-"VANGUARD INTER TERM T/E FD P 2012-12-03 2013-07-03
8-"BIOGEN IDEC INC COM" P 2006-11-28 2013-10-07
33-"DU PONT E I DE NEMOURS & CO COM" P 2008-02-28 2013-10-07
14-"F5 NETWORKS INC COM" P 2011-09-21 2013-10-07
33-"JOHNSON CTLS INC COM" P 2012-11-16 2013-10-31
35-"NEXTERA ENERGY INC COM" P 2011-02-16 2013-10-07
20-"PHILIP MORRIS INTL INC COM" P 2010-02-26 2013-10-07
994.009-"VANGUARD SHORT TERM TAX EXE P 2013-07-03 2014-04-10
11-"BROADCOM CORP CL A" P 2012-11-16 2013-10-07
30-"DU PONT E I DE NEMOURS & CO COM" P 2008-02-28 2013-10-31
30-"F5 NETWORKS INC COM" P 2011-09-21 2014-04-10
552.984-"JP MORGAN EMERGING MARKETS" P 2012-11-28 2014-04-01
61-"NATIONAL OILWELL VARCO INC" P 2009-05-18 2013-10-07
606.872-"PRINCIPAL GLOBAL REAL ESTAT P 2014-01-21 2014-03-11
43-"WELLS FARGO & CO NEW COM" P 2006-04-11 2013-10-07
(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 5,891   812 5,079
b 1,172   1,244 -72
c 1,997   1,424 573
d 4,000   3,836 164
e 3,117   3,045 72
1,238   1,011 227
2,877   2,711 166
1,872   1,257 615
1,571   203 1,368
3,273   2,844 429
2,792   1,629 1,163
1,771   683 1,088
3,343   859 2,484
919   535 384
841   794 47
852   1,233 -381
4,672   2,902 1,770
1,349   1,373 -24
1,125   642 483
4,088   4,110 -22
4,342   1,031 3,311
8,300   8,539 -239
1,297   885 412
1,154   723 431
4,028   2,171 1,857
3,688   2,919 769
4,872   2,130 2,742
1,175   1,666 -491
1,950   770 1,180
3,187   3,157 30
1,361   1,148 213
1,277   1,244 33
1,104   862 242
357   1,106 -749
1,111   1,090 21
3,285   957 2,328
1,636   1,565 71
2,073   1,195 878
4,174   3,012 1,162
2,670   2,125 545
1,831   1,224 607
1,491   3,233 -1,742
3,019   2,152 867
4,983   1,890 3,093
4,681   3,538 1,143
7,320   3,510 3,810
762   700 62
1,262   795 467
1,307   624 683
2,673   970 1,703
1,666   1,237 429
4,335   2,365 1,970
742   537 205
2,394   1,985 409
503   411 92
3,206   1,423 1,783
2,752   2,185 567
4,334   2,898 1,436
1,126   875 251
605   447 158
2,092   1,425 667
3,528   2,739 789
1,606   1,285 321
1,910   1,219 691
1,433   927 506
1,185   1,014 171
2,642   1,969 673
2,587   891 1,696
2,717   1,723 994
1,687   898 789
1,193   1,098 95
817   241 576
5,702   5,694 8
20   14 6
6,189   5,691 498
72,692   74,374 -1,682
1,474   1,173 301
2,439   1,171 1,268
1,369   1,528 -159
2,851   2,780 71
654   462 192
987   732 255
44,823   41,248 3,575
1,881   1,747 134
1,652   950 702
2,872   2,666 206
858   731 127
40,791   40,615 176
2,200   2,085 115
6,862   6,811 51
4,852   4,822 30
1,906   852 1,054
6,250   6,282 -32
1,528   1,148 380
2,643   876 1,767
6,963   6,467 496
32,782   34,633 -1,851
1,908   408 1,500
1,922   1,567 355
1,300   1,124 176
1,528   830 698
2,789   1,904 885
1,738   985 753
15,775   15,735 40
292   331 -39
1,840   1,424 416
3,126   2,408 718
12,979   11,468 1,511
4,808   2,109 2,699
5,122   5,007 115
1,753   1,386 367
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       5,079
b       -72
c       573
d       164
e       72
      227
      166
      615
      1,368
      429
      1,163
      1,088
      2,484
      384
      47
      -381
      1,770
      -24
      483
      -22
      3,311
      -239
      412
      431
      1,857
      769
      2,742
      -491
      1,180
      30
      213
      33
      242
      -749
      21
      2,328
      71
      878
      1,162
      545
      607
      -1,742
      867
      3,093
      1,143
      3,810
      62
      467
      683
      1,703
      429
      1,970
      205
      409
      92
      1,783
      567
      1,436
      251
      158
      667
      789
      321
      691
      506
      171
      673
      1,696
      994
      789
      95
      576
      8
      6
      498
      -1,682
      301
      1,268
      -159
      71
      192
      255
      3,575
      134
      702
      206
      127
      176
      115
      51
      30
      1,054
      -32
      380
      1,767
      496
      -1,851
      1,500
      355
      176
      698
      885
      753
      40
      -39
      416
      718
      1,511
      2,699
      115
      367
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 78,301
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 1,451
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      
2011      
2010      
2009      
2008      
2 Total of line 1, column (d) ...................... 2  
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  
4 Enter the net value of noncharitable-use assets for 2013 from Part X, line 5..... 4  
5 Multiply line 4 by line 3....................... 5  
6 Enter 1% of net investment income (1% of Part I, line 27b)........... 6  
7 Add lines 5 and 6......................... 7  
8 Enter qualifying distributions from Part XII, line 4.............. 8  
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 1,703
hereBulletand enter 1% of Part I, line 27b...................
c All other domestic foundations enter 2% of line 27b. Exempt foreign organizations enter 4% of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2  
3 Add lines 1 and 2............................ 3 1,703
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 1,703
6 Credits/Payments:
a 2013 estimated tax payments and 2012 overpayment credited to 2013 6a 760
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.............. 7 760
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 9 943
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$   (2) On foundation managers.bullet$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$  
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
  • By language in the governing instrument, or
  • By state legislation that effectively amends the governing instrument so that no mandatory directions
    • that conflict with the state law remain in the governing instrument?................
    6
    Yes
     
    7
    Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c), and Part XV.
    7
    Yes
     
    8a
    Enter the states to which the foundation reports or with which it is registered (see instructions)
    bulletWY
    b
    If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
    General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
    8b
    Yes
     
    9
    Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
    or 4942(j)(5) for calendar year 2013 or the taxable year beginning in 2013 (see instructions for Part XIV)?
    If "Yes," complete Part XIV.............................
    9
     
    No
    10
    Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names and addresses.
    10
     
    No
    11
    At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
    meaning of section 512(b)(13)? If "Yes," attach schedule. (see instructions) .............
    11
     
    No
    12
    Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
    advisory privileges? If "Yes," attach statement (see instructions).................
    12
     
    No
    13
    Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
    13
    Yes
     
    Website addressbulletN/A
    14
    The books are in care ofbulletBANK OF THE WEST Telephone no.bullet (307) 771-3504
    Located atbullet2200 EAST LINCOLNWAYCHEYENNEWY ZIP+4bullet82001
    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
     
     
    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
    BANK OF THE WESTClick to see attachment TRUSTEE
    5.00     		14,906 0 0
    2200 EAST LINCOLNWAY
    CHEYENNE,WY82001
    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  
    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.............bullet  
    Part IX-A
    Summary of Direct Charitable Activities
    List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
    1
     
    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 N/A  
    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
    56,340
    2a
    Tax on investment income for 2013 from Part VI, line 5......
    2a
    1,703
    b
    Income tax for 2013. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    1,703
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    54,637
    4
    Recoveries of amounts treated as qualifying distributions................
    4
     
    5
    Add lines 3 and 4............................
    5
    54,637
    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
    54,637
    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 54,637
    2 Undistributed income, if any, as of the end of 2013:
    a Enter amount for 2012 only....... 3,213
    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$ 59,502
    a Applied to 2012, but not more than line 2a 3,213
    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..... 54,637
    e Remaining amount distributed out of corpus 1,652
    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 1,652
    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 ......     		1,652
    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.... 1,652
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 9
    Part XIV
    Private Operating Foundations (see instructions and Part VII-A, question 9)
    1a If the foundation has received a ruling or determination letter that it is a private operating
    foundation, and the ruling is effective for 2013, enter the date of the ruling.......bullet
     
    b Check box to indicate whether the organization is a private operating foundation described in section or
    2a Enter the lesser of the adjusted net
    income from Part I or the minimum
    investment return from Part X for each
    year listed ..........     		Tax year Prior 3 years (e) Total
    (a) 2013 (b) 2012 (c) 2011 (d) 2010
             
    b 85% of line 2a .........          
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....     		         
    d Amounts included in line 2c not used
    directly for active conduct of exempt activities ...........     		         
    e Qualifying distributions made directly
    for active conduct of exempt activities.
    Subtract line 2d from line 2c ....     		         
    3 Complete 3a, b, or c for the
    alternative test relied upon:
    a “Assets" alternative test—enter:
    (1) Value of all assets ......          
    (2) Value of assets qualifying
    under section 4942(j)(3)(B)(i)    		          
    b “Endowment" alternative test— enter 2/3
    of minimum investment return shown in
    Part X, line 6 for each year listed...     		         
    c “Support" alternative test—enter:
    (1) Total support other than gross
    investment income (interest,
    dividends, rents, payments
    on securities loans (section
    512(a)(5)), or royalties) ....     		         
    (2) Support from general public
    and 5 or more exempt
    organizations as provided in
    section 4942(j)(3)(B)(iii)....     		         
    (3) Largest amount of support
    from an exempt organization    		          
    (4) Gross investment income          
    Part XV
    Supplementary Information (Complete this part only if the organization had $5,000 or more in
    assets at any time during the year—see instructions.)
    1Information Regarding Foundation Managers:
    aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
    before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
    bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
    ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number 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
    SHRINERS HOSPITALS
    PO BOX 31356
    TAMPA,FL33631     		NONE PUBLIC MEDICAL CARE 43,366
    KALIF TEMPLE
    PO BOX K
    SHERIDAN,WY82801     		NONE PUBLIC MEDICAL TRANSPORTATION 14,455
    Total .................................bullet 3a 57,821
    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
    a
    b
    c
    d
    e
    f
    gFees and contracts from government agencies          
    2 Membership dues and assessments....          
    3
    Interest on savings and temporary cash investments ............     		         
    4 Dividends and interest from securities....     14 22,284  
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....          
    6
    Net rental income or (loss) from personal property .............     		         
    7 Other investment income.....          
    8
    Gain or (loss) from sales of assets other than inventory .............     		    18 78,301  
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory..          
    11 Other revenue: a
    b
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e)..   100,585  
    13Total. Add line 12, columns (b), (d), and (e)..................
    13100,585
    (See worksheet in line 13 instructions to verify calculations.)
    Part XVI-B
    Relationship of Activities to the Accomplishment of Exempt Purposes
    Line No.
    DownArrow     		Explain below how each activity for which income is reported in column (e) of Part XVI-A contributed importantly to
    the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
    instructions.)
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 12
    Part XVII
    Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
    1
    Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political
    Yes
    No
    organizations?
    a
    Transfers from the reporting foundation to a noncharitable exempt organization of:
    (1) Cash...................................
    1a(1)
     
    No
    (2) Other assets.................................
    1a(2)
     
    No
    b
    Other transactions:
    (1) Sales of assets to a noncharitable exempt organization....................
    1b(1)
     
    No
    (2) Purchases of assets from a noncharitable exempt organization..................
    1b(2)
     
    No
    (3) Rental of facilities, equipment, or other assets.......................
    1b(3)
     
    No
    (4) Reimbursement arrangements...........................
    1b(4)
     
    No
    (5) Loans or loan guarantees.............................
    1b(5)
     
    No
    (6) Performance of services or membership or fundraising solicitations................
    1b(6)
     
    No
    c
    Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
    1c
     
    No
    d
    If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
    of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
    in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
    (a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
    2a
    Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
    described in section 501(c) of the Code (other than section 501(c)(3)) or in section 527?...........
    b
    If "Yes," complete the following schedule.
    (a) Name of organization (b) Type of organization (c) Description of relationship
    Sign Here
    Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer or fiduciary) is based on all information of which preparer has any knowledge.
    Bullet Bullet
    May the IRS discuss this return
    with the preparer shown below
    (see instr.)?
    Signature of officer or trustee Date Title
    Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date PTIN
    Firm's namebullet



    Firm's addressbullet







         		Firm's EINbullet
    Phone no.
    Form 990-PF (2013)
    Additional Data


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description

    TY 2013 AccountingFeesSchedule
    Name:
    JF KIRKPATRICK MEMORIAL FUND
    BANK OF THE WEST TRUSTEE
    EIN: 20-5855091
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    TAX PREPARATION 1,900 1,710   190

    TY 2013 CompensationExplanation
    Name:
    JF KIRKPATRICK MEMORIAL FUND
    BANK OF THE WEST TRUSTEE
    EIN: 20-5855091
    Person Name Explanation
    BANK OF THE WEST  

    TY 2013 InvestmentsCorpBondsSchedule
    Name:
    JF KIRKPATRICK MEMORIAL FUND
    BANK OF THE WEST TRUSTEE
    EIN: 20-5855091
    Name of Bond End of Year Book Value End of Year Fair Market Value
    BEGINNING OF YEAR    
    FEDERATED ADJUSTABLE RATE SECURITIES 33,566 33,387
    FEDERATED INSTITUTIONAL HIGH YIELDBO 42,606 45,118
    JP MORGAN MORTGAGE BACKEDSECURITIES 99,818 101,890
    OPPENHEIMER SENIOR FLOATING RATEFUND 32,106 32,341
    PIMCO EMERGING LOCAL BOND FUND-2912. 29,092 28,256
    PIMCO FOREIGN BOND FUND CL I-1449.66 16,541 15,787
    PROSHARES TR PSHS ULTSH 20YRS-148 9,858 8,987
    VANGUARD INTERMEDIATE-TERMINVESTMENT 22,418 23,468
    VANGUARD LONG TERM INVMT GRADE ADMR- 15,765 16,166
    VANGUARD SHT TERM INVT GRADE ADM-323 34,466 34,823

    TY 2013 InvestmentsCorpStockSchedule
    Name:
    JF KIRKPATRICK MEMORIAL FUND
    BANK OF THE WEST TRUSTEE
    EIN: 20-5855091
    Name of Stock End of Year Book Value End of Year Fair Market Value
    BEGINNING OF YEAR    
    COACH INC COM-75 2,950 2,564
    COMCAST CORP CL A-151 2,482 8,106
    MOHAWK INDS INC COM-50 6,652 6,917
    PRICELINE GRP INC COM NEW-5 3,562 6,015
    PVH CORP COM-23 2,878 2,682
    STARBUCKS CORP COM-85 5,991 6,577
    STARWOOD HOTELS & RESORTS WORLDWIDEI 3,550 5,577
    WYNDHAM WORLDWIDE CORP COM-77 4,560 5,830
    CVS CAREMARK CORP COM-78 2,556 5,879
    LAUDER ESTEE COS INC CL A-40 2,724 2,970
    PEPSICO INC COM-87 5,221 7,773
    PHILIP MORRIS INTL INC COM-47 2,314 3,963
    PROCTER & GAMBLE CO COM-57 3,210 4,480
    WAL MART STORES INC COM-50 2,259 3,754
    ANADARKO PETE CORP COM-68 6,172 7,444
    APACHE CORP COM-45 3,319 4,528
    EOG RES INC COM-70 4,438 8,180
    EXXON MOBIL CORP COM-52 3,180 5,235
    NATIONAL OILWELL VARCO INC-100 4,760 8,235
    OCCIDENTAL PETE CORP COM-35 2,779 3,592
    AFLAC INC COM-91 5,259 5,665
    AMERICAN TOWER CORPORATION-92 5,491 8,278
    CAPITAL ONE FINL CORP COM-80 4,369 6,608
    CBRE GROUP INC CL A-331 7,621 10,605
    INVESCO LTD-245 4,583 9,249
    JPMORGAN CHASE & CO COM-147 7,525 8,470
    PRUDENTIAL FINL INC COM-125 4,610 11,096
    SUNTRUST BKS INC COM-152 2,406 6,089
    WELLS FARGO & CO NEW COM-157 4,403 8,252
    ALEXION PHARMACEUTICALS INC COM-35 3,213 5,469
    BAXTER INTL INC COM-106 7,006 7,664
    BIOGEN IDEC INC COM-12 611 3,784
    CIGNA CORP COM-113 8,008 10,393
    EXPRESS SCRIPTS HLDG CO COM-44 814 3,051
    GILEAD SCIENCES INC COM-109 1,648 9,037
    MCKESSON CORP COM-35 1,796 6,517
    MYLAN LABS INC COM-112 1,486 5,775
    DANAHER CORP COM-79 2,637 6,220
    EMERSON ELEC CO COM-59 2,808 3,915
    FLOWSERVE CORP COM-67 1,578 4,981
    GENERAL ELEC CO COM-133 4,522 3,495
    NORFOLK SOUTHN CORP COM-31 1,958 3,194
    NOW INC COM-25 535 905
    PRECISION CASTPARTS CORP COM-19 1,538 4,796
    UNITED TECHNOLOGIES CORP COM-63 3,617 7,273
    APPLE INC COM-210 2,030 19,515
    BROADCOM CORP CL A-165 4,665 6,125
    CISCO SYS INC COM-243 5,132 6,039
    COGNIZANT TECH SOLUTIONS CRP COM-104 2,100 5,087
    E M C CORP MASS COM-348 8,158 9,166
    EBAY INC COM-58 3,152 2,903
    FACEBOOK INC CL A-52 3,081 3,499
    GOOGLE INC CL A-18 6,976 10,524
    VISA INC COM CL A-36 7,252 7,586
    DU PONT E I DE NEMOURS & CO COM-61 2,853 3,992
    PRAXAIR INC COM-54 6,682 7,173
    VERIZON COMMUNICATIONS INC COM-97 4,927 4,746
    WINDSTREAM HLDGS INC COM-209 2,252 2,082
    NEXTERA ENERGY INC COM-81 4,081 8,301
    NORTHEAST UTILS COM-63 2,863 2,978
    FORWARD FRONTIER STRATEGY FUNDINST C 32,481 38,808
    GOLDMAN SACHS STRUCTUREDINTL SMALL C 40,763 42,375
    JP MORGAN EMERGING MARKETSEQUITY FUN 59,960 88,484
    MFS INSTITUTIONAL INTERNATIONALEQUIT 68,776 74,578
    PRINCIPAL MID CAP FUND INSTL CLASS-3 50,540 73,043
    SPDR S&P 500 ETF TRUST-152 25,575 29,749
    T ROWE PRICE SMALL-CAP STOCK FUND65 34,374 43,622

    TY 2013 InvestmentsOtherSchedule2
    Name:
    JF KIRKPATRICK MEMORIAL FUND
    BANK OF THE WEST TRUSTEE
    EIN: 20-5855091
    Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
    BEGINNING OF YEAR AT COST    
    BLACKROCK GLOBAL LONG/SHORTCREDIT FU AT COST 11,412 11,570
    PIMCO COMMODITY REALRETURN STRATEGYF AT COST 10,544 11,644
    PRINCIPAL GLOBAL REAL ESTATESECURITI AT COST 11,228 12,263
    STONE RIDGE REINSURANCE RISKPREMIUM AT COST 21,250 21,332
    WASATCH LONG/SHORT FUND-1758.165 AT COST 28,359 29,783

    TY 2013 OtherAssetsSchedule
    Name:
    JF KIRKPATRICK MEMORIAL FUND
    BANK OF THE WEST TRUSTEE
    EIN: 20-5855091
    Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
    MINERALS 1 1 2
    ACCRUED DIVIDENDS RECEIVABLE 634 696 696
    GAIN ON PENDING SALE   383 383


    TY 2013 TaxesSchedule
    Name:
    JF KIRKPATRICK MEMORIAL FUND
    BANK OF THE WEST TRUSTEE
    EIN: 20-5855091
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    FOREIGN TAXES ON DIVIDENDS 310 310    
    EXCISE TAXES 635