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.
bulletInformation about Form 990-PF and its instructions is at www.irs.gov/form990pf.
OMB No. 1545-0052
2014
Open to Public Inspection
For calendar year 2014, or tax year beginning 2014, and ending , 20
Name of foundation
THE VOGEL FOUNDATION
 

Number and street (or P.O. box number if mail is not delivered to street address)P O BOX 440   Room/suite
City or town, state or province, country, and ZIP or foreign postal code
ORANGE CITY, IA51041
A Employer identification number

91-2068867
B Telephone number (see instructions)

(712) 737-8880
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$3,152,731J 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).............. 1,000,650
2 Check bullet
Sch. B ...............
3 Interest on savings and temporary cash investments 34,631 34,631  
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)... 0
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 -36,650 0  
12 Total. Add lines 1 through 11........ 998,631 34,631  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 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 430 0   0
c Other professional fees (attach schedule)....        
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment 649 0   0
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 250 0   0
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 1,329 0   0
25 Contributions, gifts, grants paid........ 527,324 527,324
26 Total expenses and disbursements. Add lines 24 and 25 528,653 0   527,324
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 469,978
b Net investment income (if negative, enter -0-) 34,631
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2014)
Form 990-PF (2014)
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.......... 2,682,753 2,939,381 2,939,381
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)........... 0 Click to see attachment213,350 213,350
14 Land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
15 Other assets (describe bullet)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 2,682,753 3,152,731 3,152,731
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 2,682,753 3,152,731
30 Total net assets or fund balances (see instructions)...... 2,682,753 3,152,731
31 Total liabilities and net assets/fund balances (see instructions).. 2,682,753 3,152,731
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 2,682,753
2 Enter amount from Part I, line 27a..................... 2 469,978
3 Other increases not included in line 2 (itemize) bullet 3 0
4 Add lines 1, 2, and 3.......................... 4 3,152,731
5 Decreases not included in line 2 (itemize) bullet 5 0
6 Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30. 6 3,152,731
Form 990-PF (2014)
Form 990-PF (2014)
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 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))
2013 332,915 2,272,759 0.146481
2012 324,381 1,531,404 0.211819
2011 263,279 1,122,035 0.234644
2010 170,400 914,731 0.186284
2009 245,778 913,433 0.269071
2 Total of line 1, column (d) ...................... 2 1.048299
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 0.209660
4 Enter the net value of noncharitable-use assets for 2014 from Part X, line 5..... 4 2,850,865
5 Multiply line 4 by line 3....................... 5 597,712
6 Enter 1% of net investment income (1% of Part I, line 27b)........... 6 346
7 Add lines 5 and 6......................... 7 598,058
8 Enter qualifying distributions from Part XII, line 4.............. 8 527,324
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 (2014)
Form 990-PF (2014)
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 1 693
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........................... 3 693
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- ..... 5 693
6 Credits/Payments:
a 2014 estimated tax payments and 2013 overpayment credited to 2014 6a  
b Exempt foreign organizations—tax withheld at source....... 6b
c Tax paid with application for extension of time to file (Form 8868)... 6c  
d Backup withholding erroneously withheld ........... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 0
8 Enter any penalty for underpayment of estimated tax. if Form 2220 is attached. 8 14
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9 707
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 2015 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 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
Yes
 
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
Yes
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
  • By language in the governing instrument, or
  • By state legislation that effectively amends the governing instrument so that no mandatory directions
    • that conflict with the state law remain in the governing instrument?................
    6
     
    No
    7
    Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
    and Part XV..................................
    7
    Yes
     
    8a
    Enter the states to which the foundation reports or with which it is registered (see instructions)
    bulletIA
    b
    If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
    General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
    8b
    Yes
     
    9
    Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
    or 4942(j)(5) for calendar year 2014 or the taxable year beginning in 2014 (see instructions for Part XIV)?
    If "Yes," complete Part XIV.............................
    9
     
    No
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 5
    Part VII-A
    Statements Regarding Activities (continued)
    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 ofbulletDREW VOGEL Telephone no.bullet (712) 737-8880
    Located atbulletPO BOX 440ORANGE CITYIA ZIP+4bullet510410440
    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 2014, 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 FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR). If "Yes", enter the name of the foreign country bullet  
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 6
    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 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 2014?.............
    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 2014, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2014?...............
    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 2014 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 2014.)....................
    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 2014?
    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 4945(d)(4)(A)? (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 (2014)
    Form 990-PF (2014)
    Page 7
    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
    DREW F VOGEL CHAIRPERSON/PRESIDENT
    2.00     		0 0 0
    PO BOX 440
    ORANGE CITY,IA51041
    JEAN E VOGEL VICE CHAIR/VICE PRESIDENT
    2.00     		0 0 0
    PO BOX 440
    ORANGE CITY,IA51041
    BERT AARSEN SECRETARY
    2.00     		0 0 0
    PO BOX 440
    ORANGE CITY,IA51041
    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
     
    2  
    3  
    4  
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 8
    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 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
    246,285
    b
    Average of monthly cash balances.......................
    1b
    2,647,994
    c
    Fair market value of all other assets (see instructions)................
    1c
    0
    d
    Total (add lines 1a, b, and c).........................
    1d
    2,894,279
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) .............
    1e
    0
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
    0
    3
    Subtract line 2 from line 1d.........................
    3
    2,894,279
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
    43,414
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    2,850,865
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    142,543
    Part XI
    Distributable Amount bullet and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
    142,543
    2a
    Tax on investment income for 2014 from Part VI, line 5......
    2a
    693
    b
    Income tax for 2014. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    693
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    141,850
    4
    Recoveries of amounts treated as qualifying distributions................
    4
    0
    5
    Add lines 3 and 4............................
    5
    141,850
    6
    Deduction from distributable amount (see instructions).................
    6
    0
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII, line 1 ...
    7
    141,850
    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
    527,324
    b
    Program-related investments—total from Part IX-B..................
    1b
    0
    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
    527,324
    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
    0
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
    527,324
    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 (2014)
    Form 990-PF (2014)
    Page 9
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2013     		(c)
    2013     		(d)
    2014
    1 Distributable amount for 2014 from Part XI, line 7 141,850
    2 Undistributed income, if any, as of the end of 2014:
    a Enter amount for 2013 only....... 0
    b Total for prior years:20, 20, 20 0
    3 Excess distributions carryover, if any, to 2014:
    a From 2009....... 200,867
    b From 2010....... 125,158
    c From 2011....... 207,538
    d From 2012....... 248,232
    e From 2013....... 219,917
    fTotal of lines 3a through e......... 1,001,712
    4Qualifying distributions for 2014 from Part
    XII, line 4: bullet$ 527,324
    a Applied to 2013, but not more than line 2a 0
    b Applied to undistributed income of prior years
    (Election required—see instructions).....     		0
    c Treated as distributions out of corpus (Election
    required—see instructions).........     		0
    d Applied to 2014 distributable amount..... 141,850
    e Remaining amount distributed out of corpus 385,474
    5 Excess distributions carryover applied to 2014. 0 0
    (If an amount appears in column (d), the
    same amount must be shown in column (a).)
    6Enter the net total of each column as
    indicated below:
    a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 1,387,186
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ...........     		0
    c Enter the amount of prior years’ undistributed
    income for which a notice of deficiency has
    been issued, or on which the section 4942(a)
    tax has been previously assessed......     		0
    d Subtract line 6c from line 6b. Taxable amount
    —see instructions ...........     		0
    e Undistributed income for 2013. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		0
    f Undistributed income for 2014. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2015 ..........     		0
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (Election may
    be required - see instructions) .......     		0
    8Excess distributions carryover from 2009 not
    applied on line 5 or line 7 (see instructions) ...     		200,867
    9Excess distributions carryover to 2015.
    Subtract lines 7 and 8 from line 6a ......     		1,186,319
    10 Analysis of line 9:
    a Excess from 2010.... 125,158
    b Excess from 2011.... 207,538
    c Excess from 2012.... 248,232
    d Excess from 2013.... 219,917
    e Excess from 2014.... 385,474
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 10
    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 2014, 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) 2014 (b) 2013 (c) 2012 (d) 2011
             
    b 85% of line 2a .........          
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....     		         
    d Amounts included in line 2c not used
    directly for active conduct of exempt activities ...........     		         
    e Qualifying distributions made directly
    for active conduct of exempt activities.
    Subtract line 2d from line 2c ....     		         
    3 Complete 3a, b, or c for the
    alternative test relied upon:
    a “Assets" alternative test—enter:
    (1) Value of all assets ......          
    (2) Value of assets qualifying
    under section 4942(j)(3)(B)(i)    		          
    b “Endowment" alternative test— enter 2/3
    of minimum investment return shown in
    Part X, line 6 for each year listed...     		         
    c “Support" alternative test—enter:
    (1) Total support other than gross
    investment income (interest,
    dividends, rents, payments
    on securities loans (section
    512(a)(5)), or royalties) ....     		         
    (2) Support from general public
    and 5 or more exempt
    organizations as provided in
    section 4942(j)(3)(B)(iii)....     		         
    (3) Largest amount of support
    from an exempt organization    		          
    (4) Gross investment income          
    Part XV
    Supplementary Information (Complete this part only if the organization had $5,000 or more in
    assets at any time during the year—see instructions.)
    1Information Regarding Foundation Managers:
    aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
    before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
    bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
    ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number or email address 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 (2014)
    Form 990-PF (2014)
    Page 11
    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
    ABRAHAM FOUNDATION
    1275 7TH AVE NE
    SIOUX CENTER,IA51250     		NONE PRIVATE FOUNDATION RESEARCH ACTIVITIES 6,000
    ATLAS OF ORANGE CITY
    322 CENTRAL AVE NW
    ORANGE CITY,IA51041     		NONE PUBLIC CHARITY ASSISTANCE TO RELIGIOUS FELLOWSHIP ACTIVITIES 42,000
    BEACON GROUP
    PO BOX 50544
    TUCSON,AZ85703     		NONE PUBLIC CHARITY DISABILITY AND REHABILITATION SERVICES 500
    BETHANY CHRISTIAN SERVICES
    123 ALBANY AVE SE
    ORANGE CITY,IA51041     		NONE PUBLIC CHARITY ASSISTANCE TO RELIGIOUS ACTIVITIES 31,250
    BETHEL UNIVERSITY
    3900 BETHEL DR
    ST PAUL,MN55112     		NONE PUBLIC CHARITY SCHOLARSHIP 2,000
    BOY SCOUTS OF AMERICA
    306 VIRGINIA ST SUITE C
    SIOUX CITY,IA51101     		NONE PUBLIC CHARITY ASSISTANCE TO YOUTH ACTIVITIES 750
    AMERICAN HEART ASSOCIATION
    7272 GREENVILLE AVE
    DALLAS,TX75231     		NONE PUBLIC CHARITY RESEARCH ACTIVITIES 700
    BROTHERS REDEVELOPMENT
    2250 EATON ST
    DENVER,CO80214     		NONE PUBLIC CHARITY ASSISTANCE TO HOUSING ACTIVITIES 5,000
    BRUSH UP NEBRASKA - OMAHA
    4221 N 164TH ST
    OMAHA,NE68154     		NONE PUBLIC CHARITY ACTIVITIES TO PAINT HOUSES 5,000
    BURLINGTON PAINT-A-THON
    222 N MAIN ST
    BURLINGTON,IA52601     		NONE PUBLIC CHARITY ACTIVITIES TO PAINT HOUSES 6,494
    CALVIN SEMINARY
    3233 BURTON ST SE
    GRAND RAPIDS,MI49502     		NONE PUBLIC CHARITY RELIGIOUS ORGANIZATION SERVICES 50,000
    CAMP HIGH HOPES
    5804 CORRECTIONVILLE RD
    SIOUX CITY,IA51106     		NONE PUBLIC CHARITY ASSISTANCE TO ACTIVITIES FOR INDIVIDUALS WITH SPECIAL NEEDS 1,000
    CBMC HEARTLAND
    665 HWY 74 SOUTH
    PEACHTREE CITY,GA30269     		NONE PUBLIC CHARITY RELIGIOUS ORGANIZATION SERVICES 500
    CCFA - CROHN'S & COLITIS FOUNDATION
    2277 HIGHWAY 36W SUITE 170
    ROSEVILLE,MN55113     		NONE PUBLIC CHARITY RESEARCH ACTIVITIES 250
    CROSS WINDS CHURCH
    2805 ERIE AVE
    SPIRIT LAKE,IA51360     		NONE PUBLIC CHARITY RELIGIOUS ORGANIZATION SERVICES 400
    IOWA GREAT SHOOTOUT
    4278 HWY 71 S
    HATFIELD,AR71945     		NONE PUBLIC CHARITY ASSISTANCE TO BASIC ACTIVITIES 500
    CREIGHTON UNIVERSITY
    2500 CALIFORNIA PLAZA
    OMAHA,NE68178     		NONE PUBLIC CHARITY SCHOLARSHIP 5,000
    CROWN COLLEGE
    8700 COLLEGE VIEW DRIVE
    ST BONIFACIUS,MN55375     		NONE PUBLIC CHARITY SCHOLARSHIP 1,300
    DICKINSON COUNTY TRAILS ASSOCIATION
    PO BOX 304
    OKOBOJI,IA51355     		NONE PUBLIC CHARITY ASSISTANCE FOR HEALTH DEVELOPMENT 1,000
    DORDT COLLEGE
    498 4TH AVE NE
    SIOUX CENTER,IA51250     		NONE PUBLIC CHARITY SCHOLARSHIP 1,500
    DOVER ALLIANCE
    417 3RD STREET NE
    ORANGE CITY,IA51041     		NONE PUBLIC CHARITY ASSISTANCE TO RELIGIOUS ACTIVITIES 7,500
    FAMILY CRISIS CENTERS
    PO BOX 295
    SIOUX CENTER,IA51250     		NONE PUBLIC CHARITY ASSISTANCE TO BASIC SERVICES 100
    FAITH CRCHOEKSTRA FUND
    801 9TH STREET SE
    SIOUX CENTER,IA51250     		NONE PUBLIC CHARITY ASSISTANCE TO RELIGIOUS ACTIVITIES 500
    FIRST LUTHERAN
    1525 THREE CROSS RD
    MILFORD,IA51351     		NONE PUBLIC CHARITY RELIGIOS EDUCATION 2,500
    FIRST REFORMED CHURCH CORNERSTONE FUND
    420 CENTRAL AVE NW
    ORANGE CITY,IA51041     		NONE PUBLIC CHARITY ASSISTANCE TO RELIGIOUS ACTIVITIES 7,500
    FIRST BAPTIST CHURCH
    1100 CENTRAL AVE
    HAWARDEN,IA51023     		NONE PUBLIC CHARITY ASSISTANCE FOR RELIGIOUS ACTIVITIES 100
    FRIENDS OF THE FESTIVAL
    509 8TH STREET SE
    ORANGE CITY,IA51041     		NONE PUBLIC CHARITY ASSISTANCE FOR FELLOWSHIP ACTIVITIES 2,500
    GIDEONS
    PO BOX 140800
    NASHVILLE,TN37214     		NONE PUBLIC CHARITY COMMUNITY IMPROVEMENT 1,100
    HAWARDEN AMBULANCE ASSOCIATION
    PO BOX 3
    HAWARDEN,IA51023     		NONE PUBLIC CHARITY ASSISTANCE FOR MEDICAL SERVICES 150
    GRACE CHURCH
    9301 EDEN PRAIRIE RD
    EDEN PRAIRIE,MN55347     		NONE PUBLIC CHARITY RELIGIOUS EDUCATION 1,000
    HEARTLINE MINISTRIES
    PO BOX 898
    SUNNYSIDE,WA98944     		NONE PUBLIC CHARITY ASSISTANCE TO RELIGIOUS ACTIVITIES 2,000
    HOPE HAVEN
    1800 19TH STREET
    ROCK VALLEY,IA51247     		NONE PUBLIC CHARITY ASSISTANCE TO RELIGIOUS ACTIVITIES 3,200
    IOWA ARCHITECTUAL FOUNDATION
    400 LOCUST ST STE 100
    DES MOINES,IA50309     		NONE PUBLIC CHARITY ASSISTANCE TO EDUCATIONAL ACTIVITIES 250
    IOWA COLLEGE FOUNDATION
    505 5TH AVENUE SUITE 1034
    DES MOINES,IA50309     		NONE PUBLIC CHARITY SCHOLARSHIP 2,500
    JUSTICE FOR ALL
    1335 RED VALLEY DR
    ROCK VALLEY,IA51247     		NONE PUBLIC CHARITY BUIDING IMPROVEMENTS 3,100
    KEEP IOWA BEAUTIFUL
    300 EAST LOCUST SUITE 100
    DES MOINES,IA50309     		NONE PUBLIC CHARITY ASSISTANCE TO PRESERVATION AND CONSERVATION ACTIVITIES 15,200
    KIWANIS
    315 5TH ST NE
    ORANGE CITY,IA51041     		NONE PUBLIC CHARITY STUDENT HOUSING ASSISTANCE 500
    KNWC SHARATHON
    101 7TH ST SW
    ORANGE CITY,IA51041     		NONE PUBLIC CHARITY ASSISTANCE TO BASIC SERVICES 865
    KIDS AGAINST HUNGER
    1408 540TH ST SW
    KALONA,IA52247     		NONE PUBLIC CHARITY ASSISTANCE TO COMMUNITY FOOD PROGRAMS 250
    LIVING HISTORY FARMS
    2600 111TH STREET SUITE 1034
    URBANDALE,IA50322     		NONE PUBLIC CHARITY ASSISTANCE TO EDUCATIONAL ACTIVITIES 2,000
    LUKE SOCIETY
    3409 GATEWAY BLVD
    SIOUX FALLS,SD57106     		NONE PUBLIC CHARITY ASSISTANCE TO RELIGIOUS AND MEDICAL ACTIVITIES 38,200
    MEALS FROM THE HEARTLAND
    357 LINCOLN ST
    WEST DES MOINES,IA50265     		NONE PUBLIC CHARITY ASSISTANCE TO COMMUNITY FOOD PROGRAMS 1,200
    MDA
    3300 EAST SUNRISE DR
    TUCSON,AZ85718     		NONE PUBLIC CHARITY ASSISTANCE TO MEDICAL ACTIVITIES 100
    MID-SIOUX OPPORTUNITY
    418 MARION STREET
    REMSEN,IA51050     		NONE PUBLIC CHARITY ASSISTANCE TO COMMUNITY ACTIVITIES 150
    MOC
    615 8TH STREET SE
    ORANGE CITY,IA51041     		NONE PUBLIC CHARITY YOUTH ACTIVITIES 2,200
    ORPHEUM THEATRE
    520 PIERCE ST STE 280
    SIOUX CITY,IA51101     		NONE PUBLIC CHARITY ASSISTANCE TO ADVANCEMENT OF ARTS 1,000
    MY CHOICE
    615 8TH STREET SE
    ORANGE CITY,IA51041     		NONE PUBLIC CHARITY ASSISTANCE TO BASIC SERVICES 500
    NCC FOUNDATION
    603 W PARK ST
    SHELDON,IA51201     		NONE PUBLIC CHARITY ASSISTANCE TO NCC 7,575
    NEW HOPE E FREE CHURCH
    718 FLORIDA AVE SW
    ORANGE CITY,IA51041     		NONE PUBLIC CHARITY ASSISTANCE TO RELIGIOUS ACTIVITIES 7,500
    NWC
    101 7TH ST SW
    ORANGE CITY,IA51041     		NONE PUBLIC CHARITY ASSISTANCE TO EDUCATIONAL ACTIVITIES 111,500
    PAULLINA VOLUNTEER FIRE DEPARTMENT
    219 W COMMERCE
    PAULLINA,IA51046     		NONE PUBLIC CHARITY ASSISTANCE TO COMMUNITY SAFETY ACTIVITIES 250
    OC21 FOUNDATION
    125 CENTRAL AVE SE
    ORANGE CITY,IA51041     		NONE PUBLIC CHARITY ASSISTANCE TO EDUCATIONAL ACTIVITIES 66,500
    OKOBOJI BIBLE CONFERENCE
    7 S HWY 71
    ARNOLDS PARK,IA51331     		NONE PUBLIC CHARITY ASSISTANCE TO RELIGIOUS ACTIVITIES 1,000
    ORANGE CITY AREA HEALTH SYSTEM
    1000 LINCOLN CIR SE
    ORANGE CITY,IA51041     		NONE PUBLIC CHARITY ASSISTANCE TO MEDICAL ACTIVITIES 1,050
    ORANGE CITY ARTS COUNCIL
    125 CENTRAL AVE SE
    ORANGE CITY,IA51041     		NONE PUBLIC CHARITY ADVANCEMENT OF THE ARTS 4,200
    ORANGE CITY COMMUNITY CHEST
    125 CENTRAL AVE SE
    ORANGE CITY,IA51041     		NONE PUBLIC CHARITY ASSISTANCE TO COMMUNITY ACTIVITIES 1,000
    ORANGE CITY FIRE DEPARTMENT
    202 ALBANY AVE SE
    ORANGE CITY,IA51041     		NONE PUBLIC CHARITY ASSISTANCE TO PUBLIC SAFETY ACTIVITIES 1,000
    ORANGE CITY INTRAMURAL
    125 CENTRAL AVE SE
    ORANGE CITY,IA51041     		NONE PUBLIC CHARITY RELIGIOUS TO COMMUNITY ACTIVITIES 250
    PEARSON LAKES ART CENTER
    2201 HIGHWAY 71 N
    OKOBOJI,IA51355     		NONE PUBLIC CHARITY ASSISTANCE TO ART PROGRAMS 6,000
    SCIENCE CENTER OF IOWA
    401 MLK JR PARKWAY
    DES MOINES,IA50309     		NONE PUBLIC CHARITY ASSISTANCE TO THE ADVANCEMENT OF ARTS AND SCIENCES 5,000
    SHARON G RICHARDSON HOSPICE CENTER
    W2850 WISCONSIN 28
    SHEBOYGAN FALLS,WI53081     		NONE PUBLIC CHARITY ASSISTANCE TO THE ELDERLY 250
    SIOUX UNION MISSIONARY HOME
    107 7TH ST NE
    ORANGE CITY,IA51041     		NONE PUBLIC CHARITY ASSISTANCE TO THE HOMELESS 13,000
    SIOUXLAND HABITAT FOR HUMANITY
    1335 RED VALLEY DR
    ROCK VALLEY,IA51247     		NONE PUBLIC CHARITY INDIVIDUAL ASSISTANCE 40
    SPECIAL YOUTH CHALLENGE
    PO BOX 461
    SIOUX RAPIDS,IA50585     		NONE PUBLIC CHARITY YOUTH ACTIVITIES 50
    ST JOHN LUTHERAN CHURCH
    3941 280TH ST
    BOYDEN,IA51234     		NONE PUBLIC CHARITY ASSISTANCE TO RELIGIOUS ACTIVITIES 100
    SIOUX CITY GOSPEL MISSION
    301 W 8TH ST
    SIOUX CITY,IA51103     		NONE PUBLIC CHARITY ASSISTANCE TO BASIC SERVICES 1,000
    SIOUX COUNTY YOUTH FAIR
    400 CENTRAL AVENUE
    ORANGE CITY,IA51041     		NONE PUBLIC CHARITY ASSISTANCE TO YOUTH ACTIVITIES 250
    THE BRIDGE
    400 CENTRAL AVENUE
    ORANGE CITY,IA51041     		NONE PUBLIC CHARITY ASSISTANCE TO COMMUNITY ACTIVITIES 100
    SIOUX COUNTY ORATORIO CHORUS
    517 2ND ST SW
    ORANGE CITY,IA51041     		NONE PUBLIC CHARITY ASSISTANCE TO COMMUNITY ACTIVITIES 100
    SPALDING CATHOLIC GALA AUCTION
    521 BROAD ST
    GRANVILLE,IA51022     		NONE PUBLIC CHARITY ASSISTANCE TO RELIGIOUS ACTIVITIES 125
    SPECIAL OLYMPICS
    1123 BLACK FOREST RD
    HULL,IA51239     		NONE PUBLIC CHARITY ASSISTANCE TO ACTIVITIES FOR INDIVIDUALS WITH SPECIAL NEEDS 350
    THE NAVIGATORS
    PO BOX 6000
    COLORADO SPRINGS,CO80904     		NONE PUBLIC CHARITY RELIGIOUS ADVANCEMENT 750
    STEM
    214 EAST BARTLETT HALL
    CEDAR FALLS,IA50614     		NONE PUBLIC CHARITY EDUCATION ADVANCEMENT 3,000
    SUSAN G KOMAN
    12103 PACIFIC STREET
    OMAHA,NE68154     		NONE PUBLIC CHARITY RESEARCH ACTIVITIES 500
    TRINITY CHRISTIAN HIGH SCHOOL - AFTER PROM
    1811 HAYES AVE
    HULL,IA51239     		NONE PUBLIC CHARITY ASSISTANCE TO COMMUNITY ACTIVITIES 50
    UNITY CHRISTIAN HIGH SCHOOL
    216 MICHIGAN AV SW
    ORANGE CITY,IA51041     		NONE PUBLIC CHARITY ASSISTANCE TO EDUCATIONAL SERVICES 21,200
    UNITED WAY
    PO BOX 616
    SPENCER,IA51301     		NONE PUBLIC CHARITY ASSISTANCE TO BASIC SERVICES 1,500
    VILLAGE NORTHWEST UNLIMITED
    330 VILLAGE CIRCLE
    SHELDON,IA51201     		NONE PUBLIC CHARITY ASSISTANCE TO BASIC SERVICES 1,200
    WESTERN CHRISTIAN AFTER PROM NIGHT
    925 5TH ST
    HULL,IA51239     		NONE PUBLIC CHARITY YOUTH ACTIVITIES 25
    WYCLIFFE ASSOCIATES
    PO BOX 620368
    ORLANDO,FL32862     		NONE PUBLIC CHARITY ASSISTANCE TO RELIGIOUS ACTIVITIES 2,000
    YMCA
    1900 41ST ST
    SPIRIT LAKE,IA51360     		NONE PUBLIC CHARITY ASSISTANCE TO COMMUNITY ACTIVITIES 1,500
    TRINITY REFORMED CHURCH
    201 ST PUAL AVE SE
    ORANGE CITY,IA51041     		NONE PUBLIC CHARITY ASSISTANCE TO RELIGIOUS ACTIVITIES 10,000
    UNI DANCE MARATHONIOWA CHILDREN'S HOSPITAL
    200 HAWKINS DRIVE
    IOWA CITY,IA52242     		NONE PUBLIC CHARITY ASSISTANCE TO CHILDREN'S MEDICAL 100
    Total .................................bullet 3a 527,324
    bApproved for future payment
    Total .................................bullet 3b 0
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 12
    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 34,631  
    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: aPRAIRIE WINDS HOTEL HOLDINGS LLC 721110 -36,650      
    b
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e).. -36,650 34,631 0
    13Total. Add line 12, columns (b), (d), and (e)..................
    13-2,019
    (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 (2014)
    Form 990-PF (2014)
    Page 13
    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) 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 (2014)
    Additional Data


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description
    Schedule B
    (Form 990, 990-EZ,
    or 990-PF)
    Department of the Treasury
    Internal Revenue Service
    Schedule of Contributors
    Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
    Arrow Bullet Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at www.irs.gov/form990.
    OMB No. 1545-0047
    2014
    Name of the organization
    THE VOGEL FOUNDATION
     
    Employer identification number

    91-2068867
    Organization type (check one):
    Filers of:
    Section:
    Form 990 or 990-EZ





    Form 990-PF




    Check if your organization is covered by the General Rule or a Special Rule.  
    Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
    General Rule
    Special Rules
    ......... Arrow Bullet $  
    Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
    990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its
    Form 990-EZ or on its Form 990PF, Part I, line 2, to certify that it does not meet the filing requirements of Schedule B (Form 990,
    990-EZ, or 990-PF).
    For Paperwork Reduction Act Notice, see the Instructions
    for Form 990, 990-EZ, or 990-PF.
    Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2014)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2014)
    Page 2
    Name of organization
    THE VOGEL FOUNDATION
          		Employer identification number

    91-2068867
    Part I
    Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    1
     
     

    DIAMOND VOGEL NORTH INC  
    1110 ALBANY PLACE SE
     
    ORANGE CITY, IA510410440

    		$101,000


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

    VAN SICKLE PAINT MFG CO  
    1110 ALBANY PLACE SE
     
    ORANGE CITY, IA510410440

    		$112,000


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

    VOGEL ENTERPRISES LTD  
    1110 ALBANY PLACE SE
     
    ORANGE CITY, IA510410440

    		$70,600


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

    VOGEL PAINT WAX CO INC  
    1110 ALBANY PLACE SE
     
    ORANGE CITY, IA510410440

    		$596,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    5
     
     

    DIAMOND PRODUCTS COMPANY  
    1110 ALBANY PLACE SE
     
    ORANGE CITY, IA510410440

    		$14,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    6
     
     

    NEXGEN COATINGS LLC  
    1110 ALBANY PLACE SE
     
    ORANGE CITY, IA510410440

    		$33,000


    (Complete Part II for noncash contributions.)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2014)
    Name of organization
    THE VOGEL FOUNDATION
          		Employer identification number

    91-2068867
    Part I
    Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    7
     
     

    VOGEL PAINT INC  
    1110 ALBANY PLACE SE
     
    ORANGE CITY, IA510410440

    		$71,000


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

       
     
     

    		$  


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

       
     
     

    		$  


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

       
     
     

    		$  


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

       
     
     

    		$  


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

       
     
     

    		$  


    (Complete Part II for noncash contributions.)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2014)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2014)
    Page 3
    Name of organization
    THE VOGEL FOUNDATION
          		Employer identification number

    91-2068867
    Part II
    Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    Schedule B (Form 990, 990-EZ, or 990-PF) (2014)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2014)
    Page 4
    Name of organization
    THE VOGEL FOUNDATION
          		Employer identification number

    91-2068867
    Part III
    Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10)
    that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
    Use duplicate copies of Part III if additional space is needed.
    (a) No.
    from
    Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a) No.
    from
    Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a) No.
    from
    Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a) No.
    from
    Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    Schedule B (Form 990, 990-EZ, or 990-PF) (2014)

    Additional Data


    Software ID:  
    Software Version:  

    TY 2014 AccountingFeesSchedule
    Name:
    THE VOGEL FOUNDATION
    EIN: 91-2068867
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ACCOUNTING 430 0   0

    TY 2014 InvestmentsOtherSchedule2
    Name:
    THE VOGEL FOUNDATION
    EIN: 91-2068867
    Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
    PRAIRIE WINDS HOTEL HOLDINGS LLC AT COST 213,350 213,350

    TY 2014 OtherExpensesSchedule
    Name:
    THE VOGEL FOUNDATION
    EIN: 91-2068867
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    BANK FEES 250 0   0


    TY 2014 OtherIncomeSchedule2
    Name:
    THE VOGEL FOUNDATION
    EIN: 91-2068867
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    PRAIRIE WINDS HOTEL HOLDINGS LLC -36,650   -36,650


    TY 2014 TaxesSchedule
    Name:
    THE VOGEL FOUNDATION
    EIN: 91-2068867
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    FEDERAL TAXES 649 0   0