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
POINT OF VIEW FARM INC CO JOEL ROSENTHAL
 

Number and street (or P.O. box number if mail is not delivered to street address)HC 64 BOX 136A   Room/suite
City or town, state or province, country, and ZIP or foreign postal code
HILLSBORO, WV24946
A Employer identification number

52-2219449
B Telephone number (see instructions)

(304) 653-4766
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$3,429,992J 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) 1,129
2 Check bullet
3 Interest on savings and temporary cash investments 6,472 6,472 6,472
4 Dividends and interest from securities...... 84,185 84,185 84,185
5a Gross rents..............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 153,368
b Gross sales price for all assets on line 6a 1,094,185
7 Capital gain net income (from Part IV, line 2)... 153,368
8 Net short-term capital gain......... 6,061
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 2,932 2,932 2,932
12 Total. Add lines 1 through 11........ 248,086 246,957 99,650
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0 0 0 0
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment 3,971 1,986 0 1,985
c Other professional fees (attach schedule)....        
17 Interest...............        
18 Taxes (attach schedule) (see instructions) Click to see attachment 7,549 2,337 0 5,212
19 Depreciation (attach schedule) and depletion... Click to see attachment 50,089 0 46,600
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 22,964 4,750 0 19,906
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 84,573 9,073 46,600 27,103
25 Contributions, gifts, grants paid........ 0 0
26 Total expenses and disbursements. Add lines 24 and 25 84,573 9,073 46,600 27,103
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 163,513
b Net investment income (if negative, enter -0-) 237,884
c Adjusted net income (if negative, enter -0-)... 53,050
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2013)
Form 990-PF (2013)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.)		 Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing...............      
2 Savings and temporary cash investments.......... 137,637 601,154 601,154
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) 178,005 Click to see attachment118,721 118,721
b Investments—corporate stock (attach schedule)........ 1,499,227 Click to see attachment1,155,103 1,155,103
c Investments—corporate bonds (attach schedule)........      
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans..............      
13 Investments—other (attach schedule)...........      
14 Land, buildings, and equipment: basis bullet2,026,186
Less: accumulated depreciation (attach schedule) bullet471,172 1,601,103 Click to see attachment1,555,014 1,555,014
15 Other assets (describe bullet)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 3,415,972 3,429,992 3,429,992
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable...................    
19 Deferred revenue..................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe bullet)    
23 Total liabilities (add lines 17 through 22).......... 0 0
Net Assets or Fund Balances bullet
and complete lines 24 through 26 and lines 30 and 31.
24 Unrestricted....................    
25 Temporarily restricted................    
26 Permanently restricted................    
bullet
and complete lines 27 through 31.
27 Capital stock, trust principal, or current funds......... 0 0
28 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
29 Retained earnings, accumulated income, endowment, or other funds 3,415,972 3,429,992
30 Total net assets or fund balances (see page 17 of the
instructions).................... 3,415,972 3,429,992
31 Total liabilities and net assets/fund balances (see page 17 of
the instructions).................. 3,415,972 3,429,992
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 3,415,972
2 Enter amount from Part I, line 27a..................... 2 163,513
3 Other increases not included in line 2 (itemize) bullet 3 0
4 Add lines 1, 2, and 3.......................... 4 3,579,485
5 Decreases not included in line 2 (itemize) bulletClick to see attachment 5 149,493
6 Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30. 6 3,429,992
Form 990-PF (2013)
Form 990-PF (2013)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.) 		(b) How acquired
P—Purchase
D—Donation 		(c) Date acquired
(mo., day, yr.) 		(d) Date sold
(mo., day, yr.)
1 a COMMONWEALTH FINANCIAL P 2013-01-01 2013-12-31
b COMMONWEALTH FINANCIAL P 2000-01-02 2013-12-31
c CAPITAL GAINS DIVIDENDS P    
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 186,042   179,981 6,061
b 906,632   760,836 145,796
c 1,511     1,511
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       6,061
b       145,796
c       1,511
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 2 153,368
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 6,061
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 79,312 1,753,712 0.045225
2011 99,247 1,655,047 0.059966
2010 25,337 1,671,904 0.015155
2009 18,275 1,133,943 0.016116
2008 19,550 44,436 0.439959
2 Total of line 1, column (d) ...................... 2 0.576421
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 0.115284
4 Enter the net value of noncharitable-use assets for 2013 from Part X, line 5..... 4 1,845,912
5 Multiply line 4 by line 3....................... 5 212,804
6 Enter 1% of net investment income (1% of Part I, line 27b)........... 6 2,379
7 Add lines 5 and 6......................... 7 215,183
8 Enter qualifying distributions from Part XII, line 4.............. 8 31,103
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 4,758
hereBulletand enter 1% of Part I, line 27b...................
c All other domestic foundations enter 2% of line 27b. Exempt foreign organizations enter 4% of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2 0
3 Add lines 1 and 2............................ 3 4,758
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-). 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 4,758
6 Credits/Payments:
a 2013 estimated tax payments and 2012 overpayment credited to 2013 6a 5,414
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 5,414
8 Enter any penalty for underpayment of estimated tax. if Form 2220 is attached. 8 5
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 10 651
11 Enter the amount of line 10 to be: Credited to 2014 estimated taxBullet651 RefundedBullet 11 0
Part VII-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes (see page 19 of
the instructions for definition)?............................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. bullet$ 0(2) On foundation managers.bullet$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
  • By language in the governing instrument, or
  • By state legislation that effectively amends the governing instrument so that no mandatory directions
    • that conflict with the state law remain in the governing instrument?................
    6
    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)
    bulletMD, WV
    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 .Click to see attachment
    8b
     
    No
    9
    Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
    or 4942(j)(5) for calendar year 2013 or the taxable year beginning in 2013 (see instructions for Part XIV)?
    If "Yes," complete Part XIV.............................
    9
    Yes
     
    10
    Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names and addresses.
    10
     
    No
    11
    At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
    meaning of section 512(b)(13)? If "Yes," attach schedule. (see instructions) .............
    11
     
    No
    12
    Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
    advisory privileges? If "Yes," attach statement (see instructions).................
    12
     
    No
    13
    Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
    13
    Yes
     
    Website addressbulletN/A
    14
    The books are in care ofbulletJOEL ROSENTHAL DIRECTORPRESIDENT Telephone no.bullet (304) 653-4766
    Located atbulletHC 64 BOX 136AHILLSBOROWV ZIP+4bullet24946
    15
    Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041.........bullet
    and enter the amount of tax-exempt interest received or accrued during the year ......bullet
    15  
    16 At any time during calendar year 2013, did the foundation have an interest in or a signature or other authority over YesNo
    a bank, securities, or other financial account in a foreign country?
    16   No
    See instructions for exceptions and filing requirements for Form TD F 90-22.1. If "Yes", enter the name of the
    foreign country bullet  
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 5
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required
    File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
    Yes
    No
    1a
    During the year did the foundation (either directly or indirectly):
    (1) Engage in the sale or exchange, or leasing of property with a disqualified person?
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person?.........................
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person?
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person?
    (5) Transfer any income or assets to a disqualified person (or make any of either available
    for the benefit or use of a disqualified person)?.................
    (6) Agree to pay money or property to a government official? (Exception. Check "No"
    if the foundation agreed to make a grant to or to employ the official for a period
    after termination of government service, if terminating within 90 days.).........
    b
    If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
    section 53.4941(d)-3 or in a current notice regarding disaster assistance (see page 20 of the instructions)?...
    1b
     
     
    .........bullet
    c
    Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
    that were not corrected before the first day of the tax year beginning in 2013?.............
    1c
     
    No
    2
    Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
    operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
    a
    At the end of tax year 2013, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2013?...............
    If "Yes," list the years bullet20, 20, 20, 20
    b
    Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
    (relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
    to all years listed, answer "No" and attach statement—see instructions.) ..............
    2b
     
     
    c
    If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
    bullet20, 20, 20, 20
    3a
    Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
    any time during the year?.........................
    b
    If "Yes," did it have excess business holdings in 2013 as a result of (1) any purchase by the foundation
    or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
    by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
    the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
    if the foundation had excess business holdings in 2013.)....................
    3b
     
     
    4a
    Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
    4a
     
    No
    b
    Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
    charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2013?
    4b
     
    No
    5a
    During the year did the foundation pay or incur any amount to:
    (1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))?
    (2) Influence the outcome of any specific public election (see section 4955); or to carry
    on, directly or indirectly, any voter registration drive?...............
    (3) Provide a grant to an individual for travel, study, or other similar purposes?
    (4) Provide a grant to an organization other than a charitable, etc., organization described
    in section 509(a)(1), (2), or (3), or section 4940(d)(2)? (see instructions)........
    (5) Provide for any purpose other than religious, charitable, scientific, literary, or
    educational purposes, or for the prevention of cruelty to children or animals?........
    b
    If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
    Regulations section 53.4945 or in a current notice regarding disaster assistance (see instructions)? ......
    5b
     
     
    .........bullet
    c
    If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
    tax because it maintained expenditure responsibility for the grant?............
    If "Yes," attach the statement required by Regulations section 53.4945–5(d).
    6a
    Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
    a personal benefit contract?........................
    b
    Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract?....
    6b
     
    No
    If "Yes" to 6b, file Form 8870.
    7a
    At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
    b
    If yes, did the foundation receive any proceeds or have any net income attributable to the transaction? ....
    7b
     
     
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 6
    Part VIII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors
    1 List all officers, directors, trustees, foundation managers and their compensation (see instructions).
    (a) Name and address (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation
     (If not paid, enter
    -0-)     		(d) Contributions to
    employee benefit plans
    and deferred compensation     		(e) Expense account,
    other allowances
    JOEL D ROSENTHAL DIRECTOR/PRESIDENT
    100.00     		0 0 0
    HC 64 BOX 136A
    HILLSBORO,WV24946
    RICHARD ALPERT SECRETARY
    0.40     		0 0 0
    HC 64 BOX 136A
    HILLSBORO,WV24946
    2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
    (a) Name and address of each employee paid more than $50,000 (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation (d) Contributions to
    employee benefit
    plans and deferred
    compensation     		(e) Expense account,
    other allowances
    NONE
    Total number of other employees paid over $50,000...................bullet 0
    3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
    (a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
    NONE
    Total number of others receiving over $50,000 for professional services.............bullet0
    Part IX-A
    Summary of Direct Charitable Activities
    List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
    1 POINT OF VIEW FARM, INC. IS A UNIQUE WILDLIFE SANCTUARY AND WILDLIFE ANIMAL REHABILITATION CENTER. ITS MISSION IS FOUR FOLD.1) TO RECEIVE INJURED AND OR ORPHANED ANIMALS IN NEED OF REHABILITATION AND RELEASE THEM WHEN POSSIBLE.2) TO PROVIDE A PERMANENT HOME FOR ANIMALS THAT CANNOT BE RELEASED3) TO ENHANCE THE ECOLOGICAL NICHES OF ITS 262 ACRES FOR THE BENEFIT OF WILDLIFE4) TO ENGAGE IN EDUCATIONAL ACTIVITIES TO SHOW AND PROMULGATE THE ATTRIBUTES OF THE WILDLIFE OF WEST VIRGINIA. 24,747
    2 (CONTINUATION OF ACTIVITY 1) TO THESE ENDS POINT OF VIEW FARM, INC. IS THE ONLY FACILITY IN WEST VIRGINIA WHICH CAN CARE FOR, ASSIST AND HOUSE ANY WILDLIFE IN THE STATE. POINT OF VIEW FARM, INC. HAS A DOCUMENT FROM THE STATE ACKNOWLEDGING ITS DIRECTOR/PRESIDENT, JOEL ROSENTHAL, AND THE "FARM" TO POSSESS AND RELEASE ANY WILDLIFE. WEST VIRGINIA HAS NO FORMAL MECHANISM FOR ANYONE TO ENGAGE IN WILDLIFE REHABILITATION. IN ADDITION POINT OF VIEW FARM, INC. AND JOEL ROSENTHAL, HAVE MULTIPLE PERMITS FROM THE UNITED STATES FISH AND WILDLIFE SERVICE TO RECEIVE, RAISE, TREAT, REHABILITATE, POSSESS AND RELEASE MIGRATORY BIRDS. POINT OF VIEW FARM, INC. HAS INSTALLED ABOUT 20 PONDS, PLANTED THOUSANDS OF TREES AND SHRUBS, FALLOWED THE MEADOWS AND SEEDED WILDLIFE PLOTS. THE TWO LARGEST PONDS ARE 4 AND 2 1/2 ACRES RESPECTFULLY. IN ADDITION FOREST WILDLIFE PLOTS WERE OPENED. 0
    3 (CONTINUATION OF ACTIVITY 1) POINT OF VIEW FARM, INC. HAS RECEIVED AND ACTED ON MANY CONTRACTS WITH THE UNITED STATES DEPARTMENT OF AGRICULTURE TO IMPROVE WILDLIFE HABITAT ( WHIP PROGRAMS), CONSERVE PASTURES AND FOREST (CONSERVATION RESERVE PROGRAM) AND FARMLAND ENHANCEMENT PROGRAMS TO INCLUDE, TREE PLANTING, THE LIMING AND FERTILIZATION OF MEADOWS, SEEDING OF WARM SEASON GRASSES AND ESTABLISHMENT OF AN ORCHARD. WHIP CONTRACTS WITH THE WEST VIRGINIA DEPARTMENT OF FORESTRY WERE ALSO ESTABLISHED. OVER THE YEARS POINT OF VIEW FARM, INC. HAS RAISED, REHABILITATED AND RELEASED HUNDREDS OF ANIMALS TO INCLUDE SQUIRRELS, OPOSSUM, SKUNKS, FOX, DEER, RACCOONS, ETC., ALL SORTS OF BIRDS, AND MANY BEARS. 0
    4 (CONTINUATION OF ACTIVITY 1) HUNDREDS OF VISITORS FROM ALL OVER THE WORLD HAVE VISITED POINT OF VIEW FARM, INC. EVERYONE IS WELCOMED AND RECEIVES AN OVERVIEW OF THE FUNCTIONS OF POV FARM AND AN EDUCATIONAL SYNOPSIS OF EACH ANIMAL. GROUPS OF 20 OR MORE ARE COMMON WITH A WHOLE SCHOOL ALSO VISITING. A VISITOR CENTER IF THE HUB OF HUMAN ACTIVITY. IN ADDITION ANIMALS ARE ALSO TAKEN TO SCHOOLS, CAMPS AND SENIOR CITIZEN FACILITIES. POINT OF VIEW FARM, INC., HAS ALSO HELD WILD ANIMALS CONFISCATED BY LAW ENFORCEMENT PENDING A LEGAL OUTCOME. BECAUSE OF ITS UNIQUE LOCATION MANY OF THE ANIMALS RELEASED REMAIN ON THE PROPERTY AND CAN BE SEEN BY VISITORS. THE FOUNDATION CURRENTLY HAS AS A PART OF ITS PERMANENT COLLECTION SEVERAL HAWKS, OWLS, VULTURES AND A RAVEN. THE PROPERTY AND ALL THE ANIMALS RECEIVE OVERSIGHT AND CARE 24 HOURS A DAY, 7 DAYS A WEEK AND 365 DAYS A YEAR. 0
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 7
    Part IX-B
    Summary of Program-Related Investments (see instructions)
    Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
    1  
    2  
    All other program-related investments. See page 24 of the instructions.
    3  
    Total. Add lines 1 through 3.........................bullet0
    Part X
    Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations,
    see instructions.)
    1
    Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
    purposes:
    a
    Average monthly fair market value of securities...................
    1a
     
    b
    Average of monthly cash balances.......................
    1b
     
    c
    Fair market value of all other assets (see instructions)................
    1c
     
    d
    Total (add lines 1a, b, and c).........................
    1d
     
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) .............
    1e
     
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
     
    3
    Subtract line 2 from line 1d.........................
    3
     
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
     
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
     
    6
    Minimum investment return. Enter 5% of line 5..................
    6
     
    Part XI
    Distributable Amount bullet and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
     
    2a
    Tax on investment income for 2013 from Part VI, line 5......
    2a
     
    b
    Income tax for 2013. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
     
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
     
    4
    Recoveries of amounts treated as qualifying distributions................
    4
     
    5
    Add lines 3 and 4............................
    5
     
    6
    Deduction from distributable amount (see instructions).................
    6
     
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII,
    line 1................................
    7
     
    Part XII
    Qualifying Distributions (see instructions)
    1
    Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
    a
    Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
    1a
     
    b
    Program-related investments—total from Part IX-B..................
    1b
     
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
     
    3
    Amounts set aside for specific charitable projects that satisfy the:
    a
    Suitability test (prior IRS approval required)....................
    3a
     
    b
    Cash distribution test (attach the required schedule) .................
    3b
     
    4
    Qualifying distributions. Add lines 1a through 3b. Enter here and on Part V, line 8, and Part XIII, line 4
    4
     
    5
    Foundations that qualify under section 4940(e) for the reduced rate of tax on net investment
    income. Enter 1% of Part I, line 27b (see instructions).................
    5
     
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
     
    Note: The amount on line 6 will be used in Part V, column (b), in subsequent years when calculating whether the foundation qualifies for
    the section 4940(e) reduction of tax in those years.
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 8
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2012     		(c)
    2012     		(d)
    2013
    1 Distributable amount for 2013 from Part XI, line 7  
    2 Undistributed income, if any, as of the end of 2013:
    a Enter amount for 2012 only.......  
    b Total for prior years:20, 20, 20  
    3 Excess distributions carryover, if any, to 2013:
    a From 2008.......  
    b From 2009.......  
    c From 2010.......  
    d From 2011.......  
    e From 2012.......  
    fTotal of lines 3a through e.........  
    4Qualifying distributions for 2013 from Part
    XII, line 4: bullet$  
    a Applied to 2012, but not more than line 2a  
    b Applied to undistributed income of prior years
    (Election required—see instructions)......     		 
    c Treated as distributions out of corpus (Election
    required—see instructions).........     		 
    d Applied to 2013 distributable amount.....  
    e Remaining amount distributed out of corpus  
    5 Excess distributions carryover applied to 2013.    
    (If an amount appears in column (d), the
    same amount must be shown in column (a).)
    6Enter the net total of each column as
    indicated below:
    a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5  
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ...........     		 
    c Enter the amount of prior years’ undistributed
    income for which a notice of deficiency has
    been issued, or on which the section 4942(a)
    tax has been previously assessed......     		 
    d Subtract line 6c from line 6b. Taxable amount
    —see instructions ...........     		 
    e Undistributed income for 2012. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		 
    f Undistributed income for 2013. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2014 ..........     		 
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (see
    instructions) .............     		 
    8Excess distributions carryover from 2008 not
    applied on line 5 or line 7 (see instructions) ...     		 
    9Excess distributions carryover to 2014.
    Subtract lines 7 and 8 from line 6a ......     		 
    10 Analysis of line 9:
    a Excess from 2009....  
    b Excess from 2010....  
    c Excess from 2011....  
    d Excess from 2012....  
    e Excess from 2013....  
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 9
    Part XIV
    Private Operating Foundations (see instructions and Part VII-A, question 9)
    1a If the foundation has received a ruling or determination letter that it is a private operating
    foundation, and the ruling is effective for 2013, enter the date of the ruling.......bullet
     
    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
    53,050 37,587 20,930 83,595 195,162
    b 85% of line 2a ......... 45,093 31,949 17,791 71,056 165,888
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....     		31,103 79,312 99,247 25,337 234,999
    d Amounts included in line 2c not used
    directly for active conduct of exempt activities ...........     		0 0 0 0 0
    e Qualifying distributions made directly
    for active conduct of exempt activities.
    Subtract line 2d from line 2c ....     		31,103 79,312 99,247 25,337 234,999
    3 Complete 3a, b, or c for the
    alternative test relied upon:
    a “Assets" alternative test—enter:
    (1) Value of all assets ...... 3,429,992 3,415,972 3,311,482 3,333,707 13,491,153
    (2) Value of assets qualifying
    under section 4942(j)(3)(B)(i)    		 1,555,014 1,601,103 1,592,857 1,582,089 6,331,063
    b “Endowment" alternative test— enter 2/3
    of minimum investment return shown in
    Part X, line 6 for each year listed...     		61,531 58,457 55,168 55,730 230,886
    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) ....     		2,932 2,043 0 42,878 47,853
    (2) Support from general public
    and 5 or more exempt
    organizations as provided in
    section 4942(j)(3)(B)(iii)....     		1,129 2,768 0 0 3,897
    (3) Largest amount of support
    from an exempt organization    		     0 0 0
    (4) Gross investment income 1,184,842 83,031 764,007 677,769 2,709,649
    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).)
    JOEL D ROSENTHAL
    bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
    ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number of the person to whom applications should be addressed:
    bThe form in which applications should be submitted and information and materials they should include:
    cAny submission deadlines:
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 10
    Part XV
    Supplementary Information (continued)
    3 Grants and Contributions Paid During the Year or Approved for Future Payment
    Recipient If recipient is an individual,
    show any relationship to
    any foundation manager
    or substantial contributor
    		 Foundation
    status of
    recipient     		Purpose of grant or
    contribution     		Amount
    Name and address (home or business)
    aPaid during the year
    Total .................................bullet 3a 0
    bApproved for future payment
    Total .................................bullet 3b 0
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 11
    Part XVI-A
    Analysis of Income-Producing Activities
    Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
    Related or exempt
    function income
    (See instructions.)
    1Program service revenue: (a)
    Business code     		(b)
    Amount     		(c)
    Exclusion code     		(d)
    Amount
    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 6,472  
    4 Dividends and interest from securities....     14 84,185  
    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.....     14 2,932  
    8
    Gain or (loss) from sales of assets other than inventory .............     		    18 153,368  
    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).. 0 246,957 0
    13Total. Add line 12, columns (b), (d), and (e)..................
    13246,957
    (See worksheet in line 13 instructions to verify calculations.)
    Part XVI-B
    Relationship of Activities to the Accomplishment of Exempt Purposes
    Line No.
    DownArrow     		Explain below how each activity for which income is reported in column (e) of Part XVI-A contributed importantly to
    the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
    instructions.)
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 12
    Part XVII
    Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
    1
    Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political
    Yes
    No
    organizations?
    a
    Transfers from the reporting foundation to a noncharitable exempt organization of:
    (1) Cash...................................
    1a(1)
     
    No
    (2) Other assets.................................
    1a(2)
     
    No
    b
    Other transactions:
    (1) Sales of assets to a noncharitable exempt organization....................
    1b(1)
     
    No
    (2) Purchases of assets from a noncharitable exempt organization..................
    1b(2)
     
    No
    (3) Rental of facilities, equipment, or other assets.......................
    1b(3)
     
    No
    (4) Reimbursement arrangements...........................
    1b(4)
     
    No
    (5) Loans or loan guarantees.............................
    1b(5)
     
    No
    (6) Performance of services or membership or fundraising solicitations................
    1b(6)
     
    No
    c
    Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
    1c
     
    No
    d
    If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
    of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
    in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
    (a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
    2a
    Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
    described in section 501(c) of the Code (other than section 501(c)(3)) or in section 527?...........
    b
    If "Yes," complete the following schedule.
    (a) Name of organization (b) Type of organization (c) Description of relationship
    Sign Here
    Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer or fiduciary) is based on all information of which preparer has any knowledge.
    Bullet Bullet
    May the IRS discuss this return
    with the preparer shown below
    (see instr.)?
    Signature of officer or trustee Date Title
    Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date PTIN
    Firm's namebullet



    Firm's addressbullet







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


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description

    TY 2013 AccountingFeesSchedule
    Name:
    POINT OF VIEW FARM INC CO JOEL ROSENTHAL
    EIN: 52-2219449
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    PROFESSIONAL FEES 3,971 1,986 0 1,985

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

    TY 2013 DepreciationSchedule
    Name:
    POINT OF VIEW FARM INC CO JOEL ROSENTHAL
    EIN: 52-2219449
    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
    DODGE RAM TRUCK 2000-06-01 9,000 9,000 200DB 5.000000000000 0 0 0  
    CASE TRENCHER/BACKHOE AND TRAILER 2000-06-21 5,000 5,000 200DB 5.000000000000 0 0 0  
    CLARK ALL TERRAIN FORK 2000-06-08 5,000 5,000 200DB 5.000000000000 0 0 0  
    KOHLER DEISEL 20KW GENERATOR 2000-06-08 3,200 3,200 200DB 7.000000000000 0 0 0  
    1990 24 FT TRAILER 2000-06-20 3,300 3,300 200DB 5.000000000000 0 0 0  
    EQUIPMENT 2000-07-22 11,228 11,228 200DB 7.000000000000 0 0 0  
    TRAILER HOOKUP 2000-07-31 694 694 200DB 5.000000000000 0 0 0  
    FARM EQUIPMENT 2000-10-30 5,115 5,115 200DB 5.000000000000 0 0 0  
    DITCH WITCH 2000-11-09 3,667 3,667 200DB 5.000000000000 0 0 0  
    FARM EQUIPMENT 2000-11-10 20,348 20,348 200DB 7.000000000000 0 0 0  
    COMPRESSOR 2000-11-29 236 236 200DB 7.000000000000 0 0 0  
    HYDRALYC PUMP 2000-12-12 493 493 200DB 7.000000000000 0 0 0  
    FARM 2000-07-03 420,000   L   0 0 0  
    COMPUTER 2001-07-01 943 943 200DB 5.000000000000 0 0 0  
    FORD MAJORMATIC DEISEL TRACTOR 2001-07-01 4,916 4,916 200DB 3.000000000000 0 0 0  
    INTERNATIONAL TRACTOR 2001-07-01 4,916 4,916 200DB 3.000000000000 0 0 0  
    JOHN DEERE TRACTOR 2001-07-01 4,916 4,916 200DB 3.000000000000 0 0 0  
    CASE 1835 SKIDLOADER 2001-07-01 3,600 3,600 200DB 3.000000000000 0 0 0  
    12 FT BUSHOG MOWER 2001-07-01 1,800 1,800 200DB 3.000000000000 0 0 0  
    JOHN DEERE MOWER 2001-07-01 900 900 200DB 3.000000000000 0 0 0  
    KUBOTA MOWER, F2400 2001-07-01 400 400 200DB 3.000000000000 0 0 0  
    67 FORM DUMP TRUCK 2001-07-01 900 900 200DB 5.000000000000 0 0 0  
    LOG SKIDDER 2003-05-29 4,000 4,000 200DB 3.000000000000 0 0 0  
    GENERATOR 2003-11-03 1,636 1,636 200DB 3.000000000000 0 0 0  
    BARN #1 2003-01-15 70,315 17,955 SL 39.000000000000 1,803 0 1,803  
    BARN #2 2003-01-15 57,800 14,758 SL 39.000000000000 1,482 0 1,482  
    D6C DOZER (CATERP) 2004-06-22 35,525 35,525 200DB 3.000000000000 0 0 0  
    WALTER FIRETRUCK 2004-04-20 15,126 15,126 200DB 3.000000000000 0 0 0  
    FREEZER 14.8 2006-05-07 448 428 200DB 7.000000000000 20 0 20  
    HWH-40 GAL & 50 GAL 2006-05-07 299 299 200DB 3.000000000000 0 0 0  
    REFRIGERATOR 2006-05-07 1,000 955 200DB 7.000000000000 45 0 45  
    ELECTRIC RANGE 2006-05-07 500 500 200DB 5.000000000000 0 0 0  
    KUBOTA MOWER 2006-05-03 4,076 4,076 200DB 3.000000000000 0 0 0  
    XRAY MACHINE 2006-05-03 2,500 2,500 200DB 5.000000000000 0 0 0  
    BULLDOZER 1942 2006-02-13 3,000 3,000 200DB 5.000000000000 0 0 0  
    PETTIBONE FORKLIFT 2006-10-19 3,400 3,400 200DB 5.000000000000 0 0 0  
    HUSTLER EXCEL MOWER 2006-09-27 3,905 3,905 200DB 3.000000000000 0 0 0  
    KUBOTA MOWER 2006-09-27 2,650 2,650 200DB 3.000000000000 0 0 0  
    DUMP TRUCK 2006-05-11 1,500 1,500 200DB 3.000000000000 0 0 0  
    BUILDINGS 2006-07-01 1,180,465 195,481 SL 39.000000000000 30,268 0 30,268  
    FURNITURE 2007-06-01 10,447 9,048 200DB 7.000000000000 933 0 1,399  
    BUILDINGS 2007-07-01 9,550 1,337 SL 39.000000000000 245 0 245  
    KUBOTA MOWER 2008-06-28 3,000 1,500 200DB 3.000000000000 0 0 0  
    KUBOTA MOWER 2008-11-15 2,551 1,275 200DB 3.000000000000 0 0 0  
    TAPPAN 15CF FREEZER 2009-12-17 359 228 200DB 7.000000000000 37 0 51  
    TAPPAN ELECTRIC RANGE 2009-12-17 349 222 200DB 7.000000000000 36 0 50  
    SAMSUNG 26 CF REFRIGERATOR 2010-03-21 1,225 689 200DB 7.000000000000 153 0 175  
    BUILDING - SEOP CLINTON NC 2011-07-22 3,683 137 SL 39.000000000000 94 0 94  
    BUILDING - W LEAN TO 2011-07-22 14,822 554 SL 39.000000000000 380 0 380  
    BUILDING - CARPORT 2011-07-22 2,721 102 SL 39.000000000000 70 0 70  
    AIR CONDITIONER 2011-08-06 329 161 200DB 5.000000000000 67 0 66  
    HYUNDAI EXCAVATOR 2011-10-15 23,500 10,105 200DB 5.000000000000 5,358 0 4,700  
    KUBOTA FZ 2400 ZDT 72 2011-04-25 3,551 2,861 200DB 3.000000000000 502 0 690  
    5 INCH ORION SCOPE 2011-12-03 440 306 200DB 3.000000000000 89 0 134  
    JVC CAMCORDER 2011-01-15 208 127 200DB 5.000000000000 32 0 42  
    LENOVO LAPTOP COMPUTER 2011-01-15 974 594 200DB 5.000000000000 152 0 195  
    GENERATOR 30 KW 2012-07-01 2,500 357 200DB 7.000000000000 612 0 357  
    GREENHOUSE 2012-07-01 31,228 1,171 150DB 20.000000000000 2,254 0 1,561  
    GAZEBO 2012-07-01 2,500 94 150DB 20.000000000000 180 0 125  
    GENERATOR 150 KW 2012-07-01 6,000 857 200DB 7.000000000000 1,469 0 857  
    FARM IMPROVMENTS-BLDG MATERIALS 2012-07-01 7,299 274 150DB 20.000000000000 527 0 365  
    FARM IMPROVMENTS-GRAVEL/CEMENT 2012-07-01 8,510 319 150DB 20.000000000000 614 0 426  
    KUBATA MOWER 2013-04-01 4,000   200DB 3.000000000000 2,667 0 1,000  

    TY 2013 ExplnOfNonFilingWithAGStmt
    Name:
    POINT OF VIEW FARM INC CO JOEL ROSENTHAL
    EIN: 52-2219449
    Statement:
    THE MARYLAND STATE ATTORNEY GENERAL DOES NOT REQUIRE A COPY OF FORM 990-PF FROM A PRIVATE FOUNDATION THAT DOES NOT SOLICIT CONTRIBUTIONS WITHIN THE STATE.

    TY 2013 InvestmentsCorpStockSchedule
    Name:
    POINT OF VIEW FARM INC CO JOEL ROSENTHAL
    EIN: 52-2219449
    Name of Stock End of Year Book Value End of Year Fair Market Value
    10,849,532 AT&T INC COM 0 0
    23,643,783 KKR FINL HLDGS LLC COM 0 0
    3,774.018 RYDES HIGH YIELD STRATEGY FD CL 101,018 101,018
    5,736.35 CENTURYLINK INC 182,703 182,703
    11,621,027 DOW 30 SM ENHANCED PREM & INCOME 152,584 152,584
    21,451,235 PENGROWTH ENERGY CORP COM NPV 132,998 132,998
    20,000 CYAN INC COM 105,800 105,800
    20,000 MILLER ENERGY RES INC 480,000 480,000

    TY 2013 InvestmentsGovtObligationsSch
    Name:
    POINT OF VIEW FARM INC CO JOEL ROSENTHAL
    EIN: 52-2219449
    US Government Securities - End of Year Book Value:

    118,721
    US Government Securities - End of Year Fair Market Value:

    118,721
    State & Local Government Securities - End of Year Book Value:


    0
    State & Local Government Securities - End of Year Fair Market Value:


    0


    TY 2013 LandEtcSchedule2
    Name:
    POINT OF VIEW FARM INC CO JOEL ROSENTHAL
    EIN: 52-2219449
    Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
    DODGE RAM TRUCK 9,000 9,000 0 0
    CASE TRENCHER/BACKHOE AND TRAILER 5,000 5,000 0 0
    CLARK ALL TERRAIN FORK 5,000 5,000 0 0
    KOHLER DEISEL 20KW GENERATOR 3,200 3,200 0 0
    1990 24 FT TRAILER 3,300 3,300 0 0
    EQUIPMENT 11,228 11,228 0 0
    TRAILER HOOKUP 694 694 0 0
    FARM EQUIPMENT 5,115 5,115 0 0
    DITCH WITCH 3,667 3,667 0 0
    FARM EQUIPMENT 20,348 20,348 0 0
    COMPRESSOR 236 236 0 0
    HYDRALYC PUMP 493 493 0 0
    FARM 420,000 0 420,000 420,000
    COMPUTER 943 943 0 0
    FORD MAJORMATIC DEISEL TRACTOR 4,916 4,916 0 0
    INTERNATIONAL TRACTOR 4,916 4,916 0 0
    JOHN DEERE TRACTOR 4,916 4,916 0 0
    CASE 1835 SKIDLOADER 3,600 3,600 0 0
    12 FT BUSHOG MOWER 1,800 1,800 0 0
    JOHN DEERE MOWER 900 900 0 0
    KUBOTA MOWER, F2400 400 400 0 0
    67 FORM DUMP TRUCK 900 900 0 0
    LOG SKIDDER 4,000 4,000 0 0
    GENERATOR 1,636 1,636 0 0
    BARN #1 70,315 19,758 50,557 50,557
    BARN #2 57,800 16,240 41,560 41,560
    D6C DOZER (CATERP) 35,525 35,525 0 0
    WALTER FIRETRUCK 15,126 15,126 0 0
    FREEZER 14.8 448 448 0 0
    HWH-40 GAL & 50 GAL 299 299 0 0
    REFRIGERATOR 1,000 1,000 0 0
    ELECTRIC RANGE 500 500 0 0
    XRAY MACHINE 2,500 2,500 0 0
    BULLDOZER 1942 3,000 3,000 0 0
    PETTIBONE FORKLIFT 3,400 3,400 0 0
    HUSTLER EXCEL MOWER 3,905 3,905 0 0
    DUMP TRUCK 1,500 1,500 0 0
    BUILDINGS 1,180,465 225,749 954,716 954,716
    FURNITURE 10,447 9,981 466 466
    BUILDINGS 9,550 1,582 7,968 7,968
    TAPPAN 15CF FREEZER 359 265 94 94
    TAPPAN ELECTRIC RANGE 349 258 91 91
    SAMSUNG 26 CF REFRIGERATOR 1,225 842 383 383
    BUILDING - SEOP CLINTON NC 3,683 231 3,452 3,452
    BUILDING - W LEAN TO 14,822 934 13,888 13,888
    BUILDING - CARPORT 2,721 172 2,549 2,549
    AIR CONDITIONER 329 228 101 101
    HYUNDAI EXCAVATOR 23,500 15,463 8,037 8,037
    KUBOTA FZ 2400 ZDT 72 3,551 3,363 188 188
    5 INCH ORION SCOPE 440 395 45 45
    JVC CAMCORDER 208 159 49 49
    LENOVO LAPTOP COMPUTER 974 746 228 228
    GENERATOR 30 KW 2,500 969 1,531 1,531
    GREENHOUSE 31,228 3,425 27,803 27,803
    GAZEBO 2,500 274 2,226 2,226
    GENERATOR 150 KW 6,000 2,326 3,674 3,674
    FARM IMPROVMENTS-BLDG MATERIALS 7,299 801 6,498 6,498
    FARM IMPROVMENTS-GRAVEL/CEMENT 8,510 933 7,577 7,577
    KUBATA MOWER 4,000 2,667 1,333 1,333


    TY 2013 OtherDecreasesSchedule
    Name:
    POINT OF VIEW FARM INC CO JOEL ROSENTHAL
    EIN: 52-2219449
    Description Amount
    NET UNREALIZED GAINS ON INVESTMENTS 149,493


    TY 2013 OtherExpensesSchedule
    Name:
    POINT OF VIEW FARM INC CO JOEL ROSENTHAL
    EIN: 52-2219449
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    SUPPLIES 2,337 0 0 2,337
    REPAIR AND MAINTENANCE 5,713 0 0 5,713
    UTILITIES 7,335 3,667 0 3,668
    MISCELLENEOUS 2,174 0 0 3,866
    OFFICE EXPENSE 2,166 1,083 0 1,083
    INSURANCE 2,608 0 0 2,608
    TELEPHONE 631 0 0 631


    TY 2013 OtherIncomeSchedule2
    Name:
    POINT OF VIEW FARM INC CO JOEL ROSENTHAL
    EIN: 52-2219449
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    USDA 2,932 2,932 2,932


    TY 2013 TaxesSchedule
    Name:
    POINT OF VIEW FARM INC CO JOEL ROSENTHAL
    EIN: 52-2219449
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    FEDERAL TAX 5,092 0 0 5,092
    LOCAL TAX 120 0 0 120
    FOREIGN TAX 2,337 2,337 0 0