Form990-PF

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

Number and street (or P.O. box number if mail is not delivered to street address)PO BOX 7   Room/suite
City or town, state or province, country, and ZIP or foreign postal code
BEN WHEELER, TX75754
A Employer identification number

33-1195767
B Telephone number (see instructions)

(903) 833-5759
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$1,261,849J 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) 187,974
2 Check bullet
3 Interest on savings and temporary cash investments      
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)....... Click to see attachment 13,112   13,112
12 Total. Add lines 1 through 11........ 201,086 0 13,112
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc.        
14 Other employee salaries and wages...... 49,733     49,773
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment 7,284     7,284
c Other professional fees (attach schedule)....        
17 Interest...............        
18 Taxes (attach schedule) (see instructions) Click to see attachment 761     761
19 Depreciation (attach schedule) and depletion... Click to see attachment 59,134    
20 Occupancy..............        
21 Travel, conferences, and meetings....... 805     805
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 118,326   6,085 112,241
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 236,043 0 6,085 170,864
25 Contributions, gifts, grants paid........ 300 300
26 Total expenses and disbursements. Add lines 24 and 25 236,343 0 6,085 171,164
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -35,257
b Net investment income (if negative, enter -0-) 0
c Adjusted net income (if negative, enter -0-)... 7,027
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............... 1,065 2,607 607
2 Savings and temporary cash investments..........      
3 Accounts receivable bullet  
Less: allowance for doubtful accounts bullet        
4 Pledges receivable bullet  
Less: allowance for doubtful accounts bullet        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) bullet  
Less: allowance for doubtful accounts bullet        
8 Inventories for sale or use...............      
9 Prepaid expenses and deferred charges...........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)........      
c Investments—corporate bonds (attach schedule)........      
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans..............      
13 Investments—other (attach schedule)...........      
14 Land, buildings, and equipment: basis bullet1,442,672
Less: accumulated depreciation (attach schedule) bullet187,713 1,291,762 Click to see attachment1,254,959 1,261,242
15 Other assets (describe bullet)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 1,292,827 1,257,566 1,261,849
Liabilities 17 Accounts payable and accrued expenses.......... 977 973
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).......... 977 973
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 1,291,850 1,256,593
30 Total net assets or fund balances (see page 17 of the
instructions).................... 1,291,850 1,256,593
31 Total liabilities and net assets/fund balances (see page 17 of
the instructions).................. 1,292,827 1,257,566
Part III Analysis of Changes in Net Assets or Fund Balances
1 Total net assets or fund balances at beginning of year—Part II, column (a), line 30 (must agree
with end-of-year figure reported on prior year’s return)............... 1 1,291,850
2 Enter amount from Part I, line 27a..................... 2 -35,257
3 Other increases not included in line 2 (itemize) bullet 3  
4 Add lines 1, 2, and 3.......................... 4 1,256,593
5 Decreases not included in line 2 (itemize) bullet 5  
6 Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30. 6 1,256,593
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 221,728 2,436 91.021346
2011 368,167 2,442 150.76453
2010 458,198 6,370 71.930612
2009 641,553 11,047 58.074862
2008 104,868 146,407 0.716277
2 Total of line 1, column (d) ...................... 2 372.50763
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 74.501527
4 Enter the net value of noncharitable-use assets for 2013 from Part X, line 5..... 4 4,465
5 Multiply line 4 by line 3....................... 5 332,649
6 Enter 1% of net investment income (1% of Part I, line 27b)........... 6  
7 Add lines 5 and 6......................... 7 332,649
8 Enter qualifying distributions from Part XII, line 4.............. 8 176,479
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  
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  
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  
8 Enter any penalty for underpayment of estimated tax. if Form 2220 is attached. 8  
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10  
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)
    bullet
    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 addressbulletWWW.BENWHEELERTX.COM/FOUNDATION
    14
    The books are in care ofbulletJENNI WILSON Telephone no.bullet (903) 833-5759
    Located atbulletPO BOX 7PO BOX 7BEN WHEELERTX ZIP+4bullet75754
    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
    RESE GREMMELSClick to see attachment DIRECTOR
    2.00     		0 0 0
    PO BOX 10
    BEN WHEELER,TX75754
    DON GILCHRISTClick to see attachment DIRECTOR
    0.25     		0 0 0
    321 VZ CR 4500
    BEN WHEELER,TX75754
    CHUCK SPORTSMANClick to see attachment DIRECTOR
    0.25     		0 0 0
    510 VZ CR 4503
    BEN WHEELER,TX75754
    SHARON STEHSELClick to see attachment DIRECTOR
    0.25     		0 0 0
    320 VZ CR 4313
    BEN WHEELER,TX75754
    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 HELD ANNUAL HOG FEST ON FRIDAY, OCTOBER 25TH THROUGH SATURDAY, OCTOBER 26TH TO CELEBRATE AND PROMOTE THE TOWN'S HISTORY AND UNIQUE IDENTITY. APPROXIMATELY 4,500 - 5,000 PEOPLE WERE IN ATTENDANCE. 21,460
    2 CONTINUED IMPROVEMENTS ON HISTORICAL BUILDING RESTORATIONS ON PROPERTIES CONTRIBUTED TO THE FOUNDATION FOR THE BENEFIT AND USE OF THE GENERAL PUBLIC, INCLUDING A PUBLIC CHAPEL AND CHILDREN'S LIBRARY THAT OPENED IN 2011. 5,315
    3 OPERATION OF A CHILDREN'S LIBRARY AND MULTI-PURPOSE COMMUNITY ROOM THAT ENRICHES THE SOCIAL AND ARTISTIC ENVIROMENT OF BEN WHEELER. THE LIBRARY IS OPEN 2 DAYS A WEEK AND ALLOWS CHILDREN TO TAKE HOME 5 FREE BOOKS TO KEEP ON EACH VISIT. APPROXIMATELY 45 CHILDREN PARTICIPATED IN A SUMMER READING PROGRAM AND 32 LOCAL AUTHORS SOLD THEIR BOOKS AT A BOOK FAIR ON NOVEMBER 30TH. 4,224
    4 OPERATION OF A COMMUNITY CHAPEL THAT PRESERVES THE HISTORIC CHARACTER OF BEN WHEELER AND ENRICHES THE SOCIAL AND ARTISTIC ENVIROMENT OF BEN WHEELER. 11 WEDDINGS WERE HELD AT THE RENOVATED HISTORIC CHAPEL DURING 2013. 1,987
    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
     
    2a
    Tax on investment income for 2013 from Part VI, line 5......
    2a
     
    b
    Income tax for 2013. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
     
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
     
    4
    Recoveries of amounts treated as qualifying distributions................
    4
     
    5
    Add lines 3 and 4............................
    5
     
    6
    Deduction from distributable amount (see instructions).................
    6
     
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII,
    line 1................................
    7
     
    Part XII
    Qualifying Distributions (see instructions)
    1
    Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
    a
    Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
    1a
     
    b
    Program-related investments—total from Part IX-B..................
    1b
     
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
     
    3
    Amounts set aside for specific charitable projects that satisfy the:
    a
    Suitability test (prior IRS approval required)....................
    3a
     
    b
    Cash distribution test (attach the required schedule) .................
    3b
     
    4
    Qualifying distributions. Add lines 1a through 3b. Enter here and on Part V, line 8, and Part XIII, line 4
    4
     
    5
    Foundations that qualify under section 4940(e) for the reduced rate of tax on net investment
    income. Enter 1% of Part I, line 27b (see instructions).................
    5
     
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
     
    Note: The amount on line 6 will be used in Part V, column (b), in subsequent years when calculating whether the foundation qualifies for
    the section 4940(e) reduction of tax in those years.
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 8
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2012     		(c)
    2012     		(d)
    2013
    1 Distributable amount for 2013 from Part XI, line 7  
    2 Undistributed income, if any, as of the end of 2013:
    a Enter amount for 2012 only.......  
    b Total for prior years:20, 20, 20  
    3 Excess distributions carryover, if any, to 2013:
    a From 2008.......  
    b From 2009.......  
    c From 2010.......  
    d From 2011.......  
    e From 2012.......  
    fTotal of lines 3a through e.........  
    4Qualifying distributions for 2013 from Part
    XII, line 4: bullet$ 176,479
    a Applied to 2012, but not more than line 2a  
    b Applied to undistributed income of prior years
    (Election required—see instructions)......     		 
    c Treated as distributions out of corpus (Election
    required—see instructions).........     		 
    d Applied to 2013 distributable amount.....  
    e Remaining amount distributed out of corpus 176,479
    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 5 176,479
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ...........     		 
    c Enter the amount of prior years’ undistributed
    income for which a notice of deficiency has
    been issued, or on which the section 4942(a)
    tax has been previously assessed......     		 
    d Subtract line 6c from line 6b. Taxable amount
    —see instructions ...........     		 
    e Undistributed income for 2012. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		 
    f Undistributed income for 2013. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2014 ..........     		 
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (see
    instructions) .............     		 
    8Excess distributions carryover from 2008 not
    applied on line 5 or line 7 (see instructions) ...     		 
    9Excess distributions carryover to 2014.
    Subtract lines 7 and 8 from line 6a ......     		 
    10 Analysis of line 9:
    a Excess from 2009....  
    b Excess from 2010....  
    c Excess from 2011....  
    d Excess from 2012....  
    e Excess from 2013....  
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 9
    Part XIV
    Private Operating Foundations (see instructions and Part VII-A, question 9)
    1a If the foundation has received a ruling or determination letter that it is a private operating
    foundation, and the ruling is effective for 2013, enter the date of the ruling.......bullet
     
    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
    223     30 253
    b 85% of line 2a ......... 190     26 216
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....     		176,479 221,728 368,167 458,198 1,224,572
    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 ....     		176,479 221,728 368,167 458,198 1,224,572
    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...     		149 81 81 213 524
    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).)
    RESE GREMMELS
    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
    GREG CROUCH
    530 CHESTNUT DR
    VAN,TX75790     		NONE COMMUNITY OR COMMUNITY SERVICES 300
    Total .................................bullet 3a 300
    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....          
    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: aRENTAL INCOME     16 4,183  
    bHOG FEST         6,475
    cENTERTAINMENT         1,018
    dMISCELLANEOUS REVENUE         182
    eMODEL A FORD EVENT         951
    fDONATIONS         303
    12 Subtotal. Add columns (b), (d), and (e)..   4,183 8,929
    13Total. Add line 12, columns (b), (d), and (e)..................
    1313,112
    (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.)
    11B COOK OFF ENTRY FEES, VENDOR FEES AND T-SHIRT SALES RELATED TO A COMMUNITY EVENT "HOG FEST" SPONSORED BY THE FOUNDATIO TO UNITY & ENERGIZE THE LOCAL COMMUNITY & VISITORS THROUGH THE PUBLIC EVENT THAT CELEBRATES THE TOWN'S HISTORY & UNIQUE IDENTITY
    11C COVER CHARGE FEESS TO DEFRAY COST OF MUSICAL ENTERTAINMENT PROVIDED AT FOUNDATION PROPERTY FOR THE PURPOSE OF ENRICH- ING & ENHANCING THE SOCIAL & ARTISTIC ENVIROMENT OF AREA
    11D SALE OF T-SHIRTS THAT PROMOTE THE BEN WHEELER COMMUNITY & OTHER SOURCES OF MINIMAL MISCELLANEOUS INCOME FROM VARIOUS PUBLIC EVENTS THAT CELEBRATE THE TOWNS HISTORY & UNIQUE ID
    11E FEES/REIMBURSEMENTS FOR THE INTERNATIONAL MODEL A DAY EVENT ON FOUNDATION PROPERTY TO CELEBRATE THE TOWNS HISTORY AND UNIQUE IDENTITY
    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:
    BEN WHEELER ARTS AND HISTORIC
    DISTRICT FOUNDATION
    EIN: 33-1195767
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    INDIRECT ACCOUNTING FEES 7,284     7,284

    TY 2013 CompensationExplanation
    Name:
    BEN WHEELER ARTS AND HISTORIC
    DISTRICT FOUNDATION
    EIN: 33-1195767
    Person Name Explanation
    RESE GREMMELS  
    DON GILCHRIST  
    CHUCK SPORTSMAN  
    SHARON STEHSEL  

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

    TY 2013 DepreciationSchedule
    Name:
    BEN WHEELER ARTS AND HISTORIC
    DISTRICT FOUNDATION
    EIN: 33-1195767
    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
    LAND 2009-09-08 2,928              
    BUILDING 2009-09-08 554,876 47,427 S/L 39.0000 14,228      
    FURNITURE & FIXTURES 2009-09-08 16,364 7,793 200DB 7.0000 2,449      
    SOUND SYSTEM 2009-09-25 19,169 12,460 200DB 5.0000 4,473      
    LAND (PARK) 2008-07-01 76,670              
    LAND (PARK) 2009 CAPITAL EXPENSES 2009-12-31 7,295              
    WALK IN COOLER 2009-09-08 1,400 933 200DB 5.0000 311      
    VENTHOOD 2009-09-08 10,980 7,320 200DB 5.0000 2,440      
    PARKING LOT 2009-09-08 36,054 8,011 150DB 15.0000 2,804      
    LAND 2009-08-01 14,412              
    BUILDING 2009-08-01 66,194 5,798 S/L 39.0000 1,697      
    FURNITURE & FIXTURES 2009-08-01 2,035 994 200DB 7.0000 297      
    LAND 2009-08-15 3,238              
    BUILDING 2009-08-15 61,864 5,419 S/L 39.0000 1,586      
    BUILDING 2009-05-05 7,263 682 S/L 39.0000 186      
    HISTORICAL MARKER 2009-02-06 1,000 262 150DB 15.0000 74      
    GRIST MILL & MOTOR 2011-01-01 6,500 1,858 200DB 7.0000 1,326      
    SOUND SYSTEM 2010-03-30 7,534 4,144 200DB 5.0000 1,356      
    HISTORICAL MARKERS 2010-02-09 8,000 1,555 150DB 15.0000 645      
    HISTORICAL MARKER 2010-11-17 100 15 150DB 15.0000 9      
    SOUND SYSTEM 2010-11-15 5,920 2,565 200DB 5.0000 1,342      
    BUILDING 2010-07-01 29,268 1,875 S/L 39.0000 750      
    PARKING LOT 2010-07-20 4,000 645 150DB 15.0000 336      
    SIGN 2010-05-17 974 359 200DB 7.0000 176      
    SIGN 2010-01-07 4,500 1,929 200DB 7.0000 735      
    BUILDING 2011-09-01 7,137 244 S/L 39.0000 183      
    LAND 2011-06-11 11,192              
    IMPROVEMENTS 2011-06-11 84,162 3,417 S/L 39.0000 2,158      
    LAND 2011-12-01 23,270              
    IMPROVEMENTS 2011-12-01 99,980 2,778 S/L 39.0000 2,564      
    PARKING LOT 2011-11-02 20,300 1,579 150DB 15.0000 1,872      
    FOLDING CHAIRS 2012-05-17 3,132 261 200DB 7.0000 820      
    COMPUTER (JENNI) 2012-06-12 706 82 200DB 5.0000 250      
    TABLES & CHAIRS 2012-09-04 887 42 200DB 7.0000 241      
    MARGARITA MACHINE 2011-10-19 2,064 482 200DB 5.0000 633      
    HALF BATH INSTALLATION 2011-03-03 1,488 70 S/L 39.0000 38      
    OLD WOOD INVENTORY FOR RESTORATION 2011-12-31 7,007 180 S/L 39.0000 180      
    IMPROVEMENTS 2011-09-01 3,030 104 S/L 39.0000 78      
    HISTORICAL MARKER 2011-02-14 1,500 192 150DB 15.0000 131      
    PICNIC TABLES 2011-10-13 3,586 640 200DB 7.0000 842      
    IMPROVEMENTS 2011-06-11 30,003 1,218 S/L 39.0000 769      
    IMPROVEMENTS 2011-12-31 5,153 132 S/L 39.0000 132      
    BUILDING (CHAPEL) 2011-12-01 104,663 2,908 S/L 39.0000 2,684      
    IMPROVEMENTS 2011-12-01 9,139 254 S/L 39.0000 234      
    WATER METER FOR CHAPEL 2011-12-01 2,500 387 200DB 7.0000 604      
    IMPROVEMENTS 2011-04-27 729 31 S/L 39.0000 19      
    IMPROVEMENTS 2011-06-11 16,078 652 S/L 39.0000 412      
    IMPROVEMENTS 2011-12-01 706 20 S/L 39.0000 18      
    LIBRARY BOOKS 2011-12-23 3,430     5.0000        
    ADDITION 2012-03-01 8,399 179 S/L 39.0000 215      
    GUTTERS 2012-12-21 750   S/L 39.0000 19      
    A/C 2012-09-04 938 8 S/L 39.0000 24      
    GUTTERS - RAVE 2012-12-21 504   S/L 39.0000 13      
    ROOF 2012-06-29 1,600 21 S/L 39.0000 41      
    BACK PORCH DECK/ADD ON 2012-11-09 884 4 S/L 39.0000 23      
    KITCHEN SODA MACHINE DRAIN 2012-07-27 940 78 200DB 5.0000 345      
    OVEN/STOVE 2012-09-04 1,260 84 200DB 5.0000 470      
    MOTOR FOR AIR-X FAN 2012-10-10 1,399 9 S/L 39.0000 36      
    BAR TABLE & CHAIRS 2012-12-18 2,037   200DB 7.0000 582      
    GUTTERS 2012-12-21 1,268   S/L 39.0000 33      
    FURNITURE 2012-02-21 1,636 195 200DB 7.0000 412      
    WEBSITE 2012-11-08 2,400 133   3.0000 756      
    GUTTERS 2012-12-21 2,243   S/L 39.0000 58      
    WALKWAY/WHEELCHAIR RAMP 2012-02-17 1,800 38 S/L 39.0000 46      
    HARMONY WEDDING CHAPEL SIGN 2012-07-30 1,905 113 200DB 7.0000 512      
    MOORE'S BLDG 5 IMPROVEMENT 2013-03-21 2,748   S/L 15.0000 92      
    MOORE'S 1 BLDG IMPROVEMENT 2013-04-19 922   S/L 15.0000 31      
    BUILDING 1 IMPROVEMENT 2013-09-16 820   S/L 15.0000 27      
    SOUND EQUIPMENT 2013-05-16 5,077   200DB 5.0000 1,015      
    BAR EQUIPMENT 2013-06-18 612   200DB 5.0000 122      
    SOUND SYSTEM 2013-08-19 435   200DB 5.0000 87      
    FREEZER/REFRIGERATOR 2013-09-27 6,706   200DB 5.0000 1,341      
    BUFFET EQUIPMENT 2013-10-18 1,457   200DB 5.0000 291      
    TABLES & CHAIRS 2013-05-16 1,965   200DB 7.0000 281      
    GUTTERS 2013-04-05 825   S/L 15.0000 28      
    COMPUTER DESKTOP 2013-02-22 762   200DB 5.0000 152      

    TY 2013 LandEtcSchedule2
    Name:
    BEN WHEELER ARTS AND HISTORIC
    DISTRICT FOUNDATION
    EIN: 33-1195767
    Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
    LAND BUILDINGS & EQUIPMENT: BASIS 1,300,237 187,713 1,112,524 1,112,482


    TY 2013 OtherExpensesSchedule
    Name:
    BEN WHEELER ARTS AND HISTORIC
    DISTRICT FOUNDATION
    EIN: 33-1195767
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    EXPENSES        
    CHAPEL 699   699  
    COMPUTER & INTERNET 301     301
    CONTRACT SERVICES 15,320     15,320
    ADVERTISING 35,329     35,329
    REPAIRS & MAINTENANCE 8,064     8,064
    EQUIPMENT RENTAL 60     60
    UTILITIES 5,843     5,843
    INSURANCE 13,129     13,129
    LANDSCAPE & GROUNDKEEPING 148     148
    LIBRARY 209     209
    MEALS 1,717     1,717
    POSTAGE/MAILING 226     226
    SUPPLIES 2,168     2,168
    OPERATIONS 89     89
    BW VOL FIRE DPT/FISH FRY 425     425
    ENTERTAINMENT 1,300   1,300  
    EVENTS 32,930   4,086 28,844
    FUEL 257     257
    HISTORICAL MARKER 100     100
    OTHER COSTS 12     12


    TY 2013 OtherIncomeSchedule2
    Name:
    BEN WHEELER ARTS AND HISTORIC
    DISTRICT FOUNDATION
    EIN: 33-1195767
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    RENTAL INCOME 4,183   4,183
    HOG FEST 6,475   6,475
    ENTERTAINMENT 1,018   1,018
    MISCELLANEOUS REVENUE 182   182
    MODEL A FORD EVENT 951   951
    DONATIONS 303   303


    TY 2013 TaxesSchedule
    Name:
    BEN WHEELER ARTS AND HISTORIC
    DISTRICT FOUNDATION
    EIN: 33-1195767
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    INDIRECT TAXES/LICENSES 761     761