Form990-PF
Click to see attachment

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
SIDE BY SIDE INC
 
% PERRY BORCHARD
Number and street (or P.O. box number if mail is not delivered to street address)366 16TH ST SESuiteRoom/suite
City or town, state or province, country, and ZIP or foreign postal code
LE MARS, IA51031
A Employer identification number

26-4125208
B Telephone number (see instructions)

(712) 546-5129
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$661,799J 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) 2,210,299
2 Check bullet
3 Interest on savings and temporary cash investments 66    
4 Dividends and interest from securities......      
5a Gross rents..............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10  
b Gross sales price for all assets on line 6a  
7 Capital gain net income (from Part IV, line 2)...  
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........ 2,210,365 0  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 67,467      
14 Other employee salaries and wages......        
15 Pension plans, employee benefits....... 14,197      
16a Legal fees (attach schedule)......... Click to see attachment 16,002 0 0 16,002
b Accounting fees (attach schedule).......        
c Other professional fees (attach schedule)....        
17 Interest...............        
18 Taxes (attach schedule) (see instructions)        
19 Depreciation (attach schedule) and depletion... Click to see attachment 17,897    
20 Occupancy..............        
21 Travel, conferences, and meetings....... 9,279      
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 67,943     67,943
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 192,785 0 0 83,945
25 Contributions, gifts, grants paid........ 1,691,212 1,691,212
26 Total expenses and disbursements. Add lines 24 and 25 1,883,997 0 0 1,775,157
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 326,368
b Net investment income (if negative, enter -0-) 0
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............... 13,330 2,723 2,723
2 Savings and temporary cash investments..........      
3 Accounts receivable bullet  
Less: allowance for doubtful accounts bullet        
4 Pledges receivable bullet  
Less: allowance for doubtful accounts bullet        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) bullet  
Less: allowance for doubtful accounts bullet        
8 Inventories for sale or use...............      
9 Prepaid expenses and deferred charges........... 1,200 108 108
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)........      
c Investments—corporate bonds (attach schedule)........      
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans..............      
13 Investments—other (attach schedule)...........      
14 Land, buildings, and equipment: basis bullet933,583
Less: accumulated depreciation (attach schedule) bullet283,674 319,100 Click to see attachment649,909 649,909
15 Other assets (describe bullet) Click to see attachment3,467 Click to see attachment9,059 Click to see attachment9,059
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 337,097 661,799 661,799
Liabilities 17 Accounts payable and accrued expenses.......... 9,739 8,073
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).......... 9,739 8,073
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.........    
28 Paid-in or capital surplus, or land, bldg., and equipment fund    
29 Retained earnings, accumulated income, endowment, or other funds 327,358 653,726
30 Total net assets or fund balances (see page 17 of the
instructions).................... 327,358 653,726
31 Total liabilities and net assets/fund balances (see page 17 of
the instructions).................. 337,097 661,799
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)............... 1 327,358
2 Enter amount from Part I, line 27a..................... 2 326,368
3 Other increases not included in line 2 (itemize) bullet 3  
4 Add lines 1, 2, and 3.......................... 4 653,726
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. 6 653,726
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 896,325 15,344 58.415342
2011 1,059,549 25,916 40.883971
2010 953,501 38,147 24.995439
2009 391,204 21,009 18.620782
2008      
2 Total of line 1, column (d) ...................... 2 142.915534
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 35.728884
4 Enter the net value of noncharitable-use assets for 2013 from Part X, line 5..... 4 7,908
5 Multiply line 4 by line 3....................... 5 282,544
6 Enter 1% of net investment income (1% of Part I, line 27b)........... 6 0
7 Add lines 5 and 6......................... 7 282,544
8 Enter qualifying distributions from Part XII, line 4.............. 8 1,778,030
If line 8 is equal to or greater than line 7, check the box in Part VI, line 1b, and complete that part using a 1% tax rate. See
the Part VI instructions.
Form 990-PF (2013)
Form 990-PF (2013)
Page 4
Part VI
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see page 18 of the instructions)
1a Bulletand enter “N/A" on line 1. Bracket
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b 1 0
hereBulletand enter 1% of Part I, line 27b...................
c All other domestic foundations enter 2% of line 27b. Exempt foreign organizations enter 4% of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2  
3 Add lines 1 and 2............................ 3 0
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-). 4  
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 0
6 Credits/Payments:
a 2013 estimated tax payments and 2012 overpayment credited to 2013 6a  
b Exempt foreign organizations—tax withheld at source....... 6b
c Tax paid with application for extension of time to file (Form 8868) 6c  
d Backup withholding erroneously withheld ........... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 0
8 Enter any penalty for underpayment of estimated tax. if Form 2220 is attached. 8  
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9 0
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10  
11 Enter the amount of line 10 to be: Credited to 2014 estimated taxBullet   RefundedBullet 11  
Part VII-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? Click to see attachment....................
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 changesClick to see attachment....
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.Click to see attachment
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)
    bulletIA
    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
    Yes
     
    11
    At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
    meaning of section 512(b)(13)? If "Yes," attach schedule. (see 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 ofbulletPERRY BORCHARD Telephone no.bullet (712) 546-5129
    Located atbullet366 16TH STREET SELE MARSIA ZIP+4bullet51031
    15
    Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041.........bullet
    and enter the amount of tax-exempt interest received or accrued during the year ......bullet
    15  
    16 At any time during calendar year 2013, did the foundation have an interest in or a signature or other authority over YesNo
    a bank, securities, or other financial account in a foreign country?
    16   No
    See instructions for exceptions and filing requirements for Form TD F 90-22.1. If "Yes", enter the name of the
    foreign country bullet  
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 5
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required
    File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
    Yes
    No
    1a
    During the year did the foundation (either directly or indirectly):
    (1) Engage in the sale or exchange, or leasing of property with a disqualified person?
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person?.........................
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person?
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person?
    (5) Transfer any income or assets to a disqualified person (or make any of either available
    for the benefit or use of a disqualified person)?.................
    (6) Agree to pay money or property to a government official? (Exception. Check "No"
    if the foundation agreed to make a grant to or to employ the official for a period
    after termination of government service, if terminating within 90 days.).........
    b
    If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
    section 53.4941(d)-3 or in a current notice regarding disaster assistance (see page 20 of the instructions)?...
    1b
     
     
    .........bullet
    c
    Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
    that were not corrected before the first day of the tax year beginning in 2013?.............
    1c
     
    No
    2
    Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
    operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
    a
    At the end of tax year 2013, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2013?...............
    If "Yes," list the years bullet20, 20, 20, 20
    b
    Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
    (relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
    to all years listed, answer "No" and attach statement—see instructions.) ..............
    2b
     
     
    c
    If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
    bullet20, 20, 20, 20
    3a
    Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
    any time during the year?.........................
    b
    If "Yes," did it have excess business holdings in 2013 as a result of (1) any purchase by the foundation
    or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
    by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
    the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
    if the foundation had excess business holdings in 2013.)....................
    3b
     
     
    4a
    Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
    4a
     
    No
    b
    Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
    charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2013?
    4b
     
    No
    5a
    During the year did the foundation pay or incur any amount to:
    (1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))?
    (2) Influence the outcome of any specific public election (see section 4955); or to carry
    on, directly or indirectly, any voter registration drive?...............
    (3) Provide a grant to an individual for travel, study, or other similar purposes?
    (4) Provide a grant to an organization other than a charitable, etc., organization described
    in section 509(a)(1), (2), or (3), or section 4940(d)(2)? (see instructions)........
    (5) Provide for any purpose other than religious, charitable, scientific, literary, or
    educational purposes, or for the prevention of cruelty to children or animals?........
    b
    If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
    Regulations section 53.4945 or in a current notice regarding disaster assistance (see instructions)? ......
    5b
     
     
    .........bullet
    c
    If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
    tax because it maintained expenditure responsibility for the grant?............
    If "Yes," attach the statement required by Regulations section 53.4945–5(d).
    6a
    Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
    a personal benefit contract?........................
    b
    Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract?....
    6b
     
    No
    If "Yes" to 6b, file Form 8870.
    7a
    At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
    b
    If yes, did the foundation receive any proceeds or have any net income attributable to the transaction? ....
    7b
     
    No
    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
    MICHAEL C WELLS PRESIDENT/DIRECTOR/MANAGER
    2.0     		0    
    366 16TH STREET SE
    LE MARS,IA51031
    CHERYL WELLS VICE PRESIDENT/DIRECTOR/MANAGE
    2.0     		0    
    366 16TH STREET SE
    LE MARS,IA51031
    PERRY BORCHARD SECRETARY/TREASURER/DIRECTOR
    40.0     		67,467 9,000  
    366 16TH STREET SE
    LE MARS,IA51031
    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
     
    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
     
    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 BENEVOLENCE FOR INDIGENT INDIVIDUALS 9,216
    2 PROVIDING OFFICE SPACE AND LODGING FOR VARIOUS NOT-FOR- PROFIT ORGANIZATIONS AT LITTLE OR NO COST 77,221
    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....... 0
    b Total for prior years:2011, 2010, 2009 0
    3 Excess distributions carryover, if any, to 2013:
    a From 2008.......  
    b From 2009....... 0
    c From 2010....... 953,501
    d From 2011....... 1,059,549
    e From 2012....... 896,325
    fTotal of lines 3a through e......... 2,909,375
    4Qualifying distributions for 2013 from Part
    XII, line 4: bullet$ 1,778,030
    a Applied to 2012, but not more than line 2a 0
    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 1,778,030
    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 4,687,405
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ...........     		0
    c Enter the amount of prior years’ undistributed
    income for which a notice of deficiency has
    been issued, or on which the section 4942(a)
    tax has been previously assessed......     		 
    d Subtract line 6c from line 6b. Taxable amount
    —see instructions ...........     		0
    e Undistributed income for 2012. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		0
    f Undistributed income for 2013. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2014 ..........     		0
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (see
    instructions) .............     		 
    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 ......     		4,687,405
    10 Analysis of line 9:
    a Excess from 2009.... 0
    b Excess from 2010.... 953,501
    c Excess from 2011.... 1,059,549
    d Excess from 2012.... 896,325
    e Excess from 2013.... 1,778,030
    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
    2009-01-27
    b Check box to indicate whether the organization is a private operating foundation described in section or
    2a Enter the lesser of the adjusted net
    income from Part I or the minimum
    investment return from Part X for each
    year listed ..........     		Tax year Prior 3 years (e) Total
    (a) 2013 (b) 2012 (c) 2011 (d) 2010
    0 0 0   0
    b 85% of line 2a ......... 0 0 0   0
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....     		1,778,030 896,325 1,059,549 953,501 4,687,405
    d Amounts included in line 2c not used
    directly for active conduct of exempt activities ...........     		  841,246 969,414 858,133 2,668,793
    e Qualifying distributions made directly
    for active conduct of exempt activities.
    Subtract line 2d from line 2c ....     		1,778,030 55,079 90,135 95,368 2,018,612
    3 Complete 3a, b, or c for the
    alternative test relied upon:
    a “Assets" alternative test—enter:
    (1) Value of all assets ...... 661,799 337,097 342,256 439,281 1,780,433
    (2) Value of assets qualifying
    under section 4942(j)(3)(B)(i)    		 933,584 355,552 347,710 421,822 2,058,668
    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) ....     		        0
    (2) Support from general public
    and 5 or more exempt
    organizations as provided in
    section 4942(j)(3)(B)(iii)....     		        0
    (3) Largest amount of support
    from an exempt organization    		         0
    (4) Gross investment income         0
    Part XV
    Supplementary Information (Complete this part only if the organization had $5,000 or more in
    assets at any time during the year—see instructions.)
    1Information Regarding Foundation Managers:
    aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
    before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
    MICHAEL C WELLS
    CHERYL WELLS
    bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
    ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
    SIDE BY SIDE INC
    C/O MIKE WELLSPRESI 366 16TH ST SE
    LE MARS,IA51031
    (712) 441-5286
    bThe form in which applications should be submitted and information and materials they should include:
    INFORMAL
    cAny submission deadlines:
    NO
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    NO
    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
    OTHER BENEVOLENCE
    366 16TH STREET SE
    LE MARS,IA51031     		NONE INDIGENT INDIVIDUALS FOR ASSISTANCE TO INDIGENT FAMILIES 9,216
    AMERICAN REFORMED CHURCH
    407 ALABANY AVE SE
    ORANGE CITY,IA51041     		NONE PC VARIOUS RELIGIOUS ACTIVITIES 200
    CAMPUS CRUSADE FOR CHRIST INC
    3303 REBECCA STREET
    SIOUX CITY,IA51104     		NONE PC VARIOUS RELIGIOUS ACTIVITIES 10,726
    CENTER FOR FINANCIAL EDUCATION
    315 1ST AVE NE
    SIOUX CENTER,IA51250     		NONE PC FINANCIAL LITERACY 11,700
    COMPASSION INTERNATIONAL
    12290 VOYAGER PKWY
    COLORADO SPRINGS,CO80921     		NONE PC RELEASE CHILDREN OF POVERTY 3,337
    IOWA FAMILY POLICY CENTER INC
    1100 N HICKORY 107
    PLEASANT HILL,IA50327     		NONE PC ACTIVITIES for pro-family Iowans uniting churches, families and government 18,750
    JACOB'S WELL
    1617 W 42ND ST
    KANSAS CITY,MO64111     		NONE PC VARIOUS RELIGIOUS ACTIVITIES 18,000
    KNWCNORTHWESTERN COLLEGE MN
    3003 SNELLING AVENUE NORTH
    ST PAUL,MN55113     		NONE PC HIGHER EDUCATION 25,000
    PLYMOUTH COUNTY SENIOR HELPMATES
    201 1ST AVE NORTHWEST
    LE MARS,IA51031     		NONE PC SUPPORT FOR LOCAL SENIORS 1,500
    THE LIVING CENTER
    112 CENTRAL AVE
    LE MARS,IA51031     		NONE PC Community Support Services 67,168
    WORLD GOSPEL MISSION
    3783 E STATE RD 18
    MARION,IN46952     		NONE PC VARIOUS RELIGIOUS ACTIVITIES 2,500
    WORLD VISION MINISTRIES INC
    317 DIAMOND LN
    BURLESON,TX76028     		NONE PC VARIOUS RELIGIOUS ACTIVITIES 624
    YOUTH FOR CHRIST
    PO BOX 1626
    SIOUX CITY,IA51102     		NONE PC TO PROVIDE YOUTH MINISTRY SERVICES TO YOUTH IN THE SIOUXLAND AREA 1,219,890
    ALPHA CENTER
    801 EAST 41ST STREET
    SIOUX FALLS,SD57105     		NONE PC PROVIDE ESSENTIAL SERVICES TO EXPECTING MOTHERS 25,000
    AMERICA'S FAMILY COACHES
    2540 106TH STREET SUITE 101
    DES MOINES,IA50322     		NONE PC TO PROVIDE MARRIAGE COUNSELING AND OTHER FAMILY RESOURCES 70,000
    ASSEMBLIES OF GOD
    1445 N BOONVILLE AVENUE
    SPRINGFIELD,MO65802     		NONE PC VARIOUS RELIGIOUS ACTIVITIES 8,800
    CITY OF LE MARS IA
    40 CENTRAL AVENUE SE
    LE MARS,IA51031     		NONE LOCAL GOVERNMENT PROVIDE SERVICES TO COMMUNITY RESIDENTS 4,503
    INTERNATIONAL STUDENTS INC
    PO BOX C
    COLORADO SPRINGS,CO80901     		NONE PC VARIOUS RELIGIOUS ACTIVITIES 4,800
    LE MARS YMCA
    241 12TH STREET SE
    LE MARS,IA51031     		NONE PC VARIOUS HEALTH AND WELL-BEING SERVICES 2,500
    THE NAVIGATORS
    PO BOX 6000
    COLORADO SPRINGS,CO80934     		NONE PC VARIOUS RELIGIOUS ACITIVITES 19,600
    SEND INTERNATIONAL MISSIONS
    BOX 513
    FARMINGTON,MI48332     		NONE PC VARIOUS RELIGIOUS ACTIVITIES 10,000
    LE MARS BIBLE CHURCH
    1550 7TH AVENUE SE
    LE MARS,IA51031     		NONE PC VARIOUS RELIGIOUS ACTIVITIES 3,450
    BIBLE LEAGUE INTERNATIONAL
    PO BOX 28000
    CHICAGO,IL60628     		NONE PC VARIOUS RELIGIOUS ACTIVITIES 5,000
    MID AMERICA DISTRICT
    1301 S 119TH ST
    OMAHA,NE68144     		NONE PC VARIOUS RELIGIOUS ACTIVITIES 3,000
    LEMARS COMMUNITY SCHOOLS
    940 LINCOLN ST SW
    LE MARS,IA51031     		NONE EDUCATION INSTITUTIO TO PROVIDE EDUCATION TO THE CHILDREN OF LEMARS, IOWA 98
    PIONEERS
    10123 WILLIAM CAREY DR
    ORLANDO,FL32832     		NONE PC VARIOUS RELIGIOUS ACTIVITIES 4,000
    ALZHEIMERS DISEASE AND RELATED DISORDERS ASSOC
    1730 28th Street
    WEST DES MOINES,IA50266     		NONE PC MEDICAL RESEARCH 1,500
    JUST 4 HIM MINISTRY
    215 1st ST NE
    Le Mars,IA51031     		NONE PC VARIOUS RELIGIOUS ACTIVITIES 1,800
    NATIONAL ORGANIZATION FOR MARRIAGE
    2029 K STREET NW SUITE 300
    WASHINGTON,DC20006     		NONE PC VARIOUS RELIGIOUS ACTIVITIES 1,000
    REJOICE CHURCH
    PO Box 38
    1320 3rd Ave SE
    LE MARS,IA51031     		NONE PC VARIOUS RELIGIOUS ACTIVITIES 54,288
    SISTERS OF ST FRANCIS
    3390 Windsor Avenue
    Dubuque,IA52001     		NONE PC VARIOUS RELIGIOUS ACTIVITIES 300
    WOUNDED WARRIOR PROJECT
    4899 BELFORT ROAD SUITE 300
    JACKSONVILLE,FL32256     		NONE PC TO HONOR AND EMPOWER WOUNDED WARRIORS 250
    GIGI'S PLAYHOUSE
    1551 INDIAN HILLS DRIVE SUITE 7
    SIOUX CITY,IA51104     		NONE PC SUPPORT FOR PEOPLE WITH DOWN SYNDROME 100
    HEART OF THE BRIDE MINISTRIES
    PO BOX 786
    NICEVILLE,FL32588     		NONE PC VARIOUS RELIGIOUS ACTIVITIES 587
    BIG BROTHERS BIG SISTERS OF CENTRAL IOWA
    9051 SWANSON BOULEVARD
    CLIVE,IA50325     		NONE PC SUPPORT FOR MENTORING CHILDREN 500
    BRIDGE OF HOPE MINISTRIES
    43 SECOND STREET NE
    SIOUX CENTER,IA51250     		NONE PC VARIOUS RELIGIOUS ACTIVITIES 1,000
    OUR SAVIOUR'S BAPTIST CHURCH
    20230 HOPPER ST
    ELKHORN,NE68022     		NONE PC VARIOUS RELIGIOUS ACTIVITIES 500
    COUNCIL ON SEXUAL ASSAULT AND DOMESTIC VIOLENCE
    1701 GRANDVIEW BLVD
    SIOUX CITY,IA51105     		NONE PC SUPPORT FOR VICTIMS OF SEXUAL ASSAULT OR DOMESTIC VIOLENCE 250
    THE CHURCH OF THE DAMASCUS ROAD
    239 NORTH 11ST STREET
    FORT DODGE,IA50501     		NONE PC VARIOUS RELIGIOUS ACTIVITIES 500
    THE FAMILY LEADER FOUNDATION INC
    PO BOX 42245
    URBANDALE,IA50323     		NONE PC VARIOUS RELIGIOUS ACTIVITIES 36,250
    GEHLEN CATHOLIC SCHOOLS ENDOWMENT FUND
    709 PLYMOUTH ST NE
    LE MARS,IA51031     		NONE SO-DP VARIOUS RELIGIOUS ACTIVITIES 500
    GOLISANO CHILDRENS MUSEUM OF NAPLES INC
    15080 LIVINGSTON RD
    NAPLES,FL34109     		NONE PC SUPPORT TO MUSEUM 1,000
    THE GOSPEL MISSION
    500 BLUFF ST
    SIOUX CITY,IA51103     		NONE PC VARIOUS RELIGIOUS ACTIVITIES 10,000
    FLOYD VALLEY HOSPITAL FOUNDATION
    714 LINCOLN STREET NE
    LE MARS,IA51031     		  SO-DP SUPPORT TO HELP IMPROVE LOCAL HEALTH CARE AT FLOYD VALLEY HOSPITAL AND ITS AREA CLINICS 19
    JAMES RIVER CHURCH
    6100 NORTH 19TH STREET
    OZARK,MO65721     		NONE PC VARIOUS RELIGIOUS ACTIVITIES 500
    KNIGHTS OF COLUMBUS
    120 1ST AVE NE
    LE MARS,IA51031     		NONE PC VARIOUS CHARITABLE ACTIVITIES 1,087
    LE MARS ARTS COUNCIL INC
    200 CENTRAL AVE SE
    LE MARS,IA51031     		NONE PC SUPPORT FOR THE ARTS 500
    MARY OUR QUEEN CATHOLIC CHURCH
    3535 SOUTH 119 STREET
    OMAHA,NE68144     		NONE PC VARIOUS RELIGIOUS ACTIVITIES 950
    MAURICE FIRST REFORMED CHURCH
    410 MAIN STREET
    PO BOX 148
    MAURICE,IA51036     		NONE PC VARIOUS RELIGIOUS ACTIVITIES 500
    NEBRASKA CHRISTIAN COLLEGE
    12550 S 114TH ST
    PAPILLION,NE68046     		NONE PC TO SUPPORT THE EDUCATION OF CHURCH LEADERS 200
    NETWORK OF INTERNATIONAL CHRISTIAN SCHOOLS INC
    3790 GOODMAN ROAD E
    SOUTHAVEN,MS38672     		NONE PC VARIOUS RELIGIOUS ACTIVITIES 1,500
    OKOBOJI LAKES BIBLE & MISSION CONFERENCE
    PO BOX 709
    ARNOLDS PARK,IA51331     		NONE PC VARIOUS RELIGIOUS ACTIVITIES 14,000
    PRISON FELLOWSHIP
    PO BOX 1550
    MERRIFIELD,VA22116     		NONE PC VARIOUS RELIGIOUS ACTIVITIES 200
    SAMARITAN'S PURSE
    PO BOX 3000
    BOONE,NC28607     		NONE PC VARIOUS RELIGIOUS ACTIVITIES 2,500
    AMERICAN HEART ASSOCIATION INC
    7272 GREENVILLE AVE
    DALLAS,TX75231     		NONE PC TO BUIILD HEALTHIER LIVES, FREE OF CARDIOVASCULAR DISEAES AND STROKE 1,000
    UNIVERSITY OF IOWA FOUNDATION
    1 W PARK RD
    IOWA CITY,IA52242     		NONE PC TO SUPPORT THE UNIVERSITY OF IOWA 200
    HEART OF THE CITY MINISTRIES
    PO BOX 284
    OSSEO,MN55369     		NONE PC VARIOUS RELIGIOUS ACTIVITIES 1,500
    CHILD EVANGELISM FELLOWSHIP INC
    PO BOX 438
    WARRENTON,MO63383     		  PC VARIOUS RELIGIOUS ACTIVITIES 1,000
    JUNE E NYLEN CANCER CENTER
    230 Nebraska Street
    Sioux City,IA51101     		NONE PC MEDICAL RESEARCH 119
    LIVING WORD CHRISTIAN CHURCH
    9201 7TH AVE N
    BROOKLYN PARK,MN55428     		NONE PC VARIOUS RELIGIOUS ACTIVITIES 800
    THAT YOU MAY NKOW MINISTRIES
    PO BOX 276
    KIRKLAND,WA98083     		NONE PC VARIOUS RELIGIOUS ACTIVITIES 3,450
    BEAUTIFUL FEET MINISTRY
    1709 E HATTIE ST
    FORT WORTH,TX76104     		NONE PC VARIOUS RELIGIOUS ACTIVITIES 1,500
    Total .................................bullet 3a 1,691,212
    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 ............     		    14 66  
    4 Dividends and interest from securities....          
    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 .............     		         
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory..          
    11 Other revenue: a
    b
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e)..   66  
    13Total. Add line 12, columns (b), (d), and (e)..................
    1366
    (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.)
    3 Not Applicable
    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
    SIDE BY SIDE INC
     
    Employer identification number

    26-4125208
    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
    SIDE BY SIDE INC
          		Employer identification number

    26-4125208
    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
     
     

    MICHAEL C WELLS  
    366 16TH ST SE
     
    LE MARS, IA51031

    		$941,250


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

    CHERYL WELLS  
    366 16TH ST SE
     
    LE MARS, IA51031

    		$941,250


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

    THE LIVING CENTER  
    112 Central Ave NW
     
    Le Mars, IA51031

    		$324,076


    (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
    SIDE BY SIDE INC
          		Employer identification number

    26-4125208
    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
    3
    		 Building at 112 Central Avenue Le Mars, Iowa 51031 $324,076 2013-03-07
    (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
    SIDE BY SIDE INC
          		Employer identification number

    26-4125208
    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


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    TY 2013 DepreciationSchedule
    Name:
    SIDE BY SIDE INC
    EIN: 26-4125208
    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

    TY 2013 GeneralExplanationAttachment
    Name:
    SIDE BY SIDE INC
    EIN: 26-4125208
    Identifier Return Reference Explanation
    PART VII-A STATEMENTS REGARDING ACTIVITIES LINE 10 THE LIVING CENTER 112 CENTRAL AVE NW LE MARS, IA 51031

    TY 2013 InvestmentsLandSchedule2
    Name:
    SIDE BY SIDE INC
    EIN: 26-4125208
    Category/ Item Cost/Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value

    TY 2013 LandEtcSchedule2
    Name:
    SIDE BY SIDE INC
    EIN: 26-4125208
    Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value


    TY 2013 LegalFeesSchedule
    Name:
    SIDE BY SIDE INC
    EIN: 26-4125208
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    PROFESSIONAL FEES 16,002     16,002


    TY 2013 OtherAssetsSchedule
    Name:
    SIDE BY SIDE INC
    EIN: 26-4125208
    Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
    MISCELLANEOUS RECEIVABLE 3,467 8,409 8,409
    SECURITY DEPOSITS 0 650 650


    TY 2013 OtherExpensesSchedule
    Name:
    SIDE BY SIDE INC
    EIN: 26-4125208
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    DUES AND SUBSCRIPTIONS 374     374
    INSURANCE 3,759     3,759
    MAINTENANCE 15,468     15,468
    POSTAGE AND DELIVERY 509     509
    SUPPLIES 21,222     21,222
    UTILITIES 10,049     10,049
    BANK CHARGES 91     91
    CONTRACT LABOR 7,973     7,973
    RENT 1,110     1,110
    ADVERTISING & PROMOTION 2,313     2,313
    NATIONAL DAY OF PRAYER PROGRAM 2,826     2,826
    CONFERENCES & EDUCATION 2,249     2,249


    TY 2013 OtherIncreasesSchedule
    Name:
    SIDE BY SIDE INC
    EIN: 26-4125208
    Description Amount
    PRIOR PERIOD ADJUSTMENT 0


    TY 2013 TaxesSchedule
    Name:
    SIDE BY SIDE INC
    EIN: 26-4125208
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    PROPERTY TAXES