TY 2014 Form 990PF

- TIN:

Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation

or Section 4947(a)(1) Trust Treated as Private Foundation

Do not enter social security numbers on this form as it may be made public.
bullet

Information 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
KINDRED SPIRIT

Number and street (or P.O. box number if mail is not delivered to street address)2320 WEST DODGE ROAD Room/suite

City or town, state or province, country, and ZIP or foreign postal code
CLIO, MI48420

A Employer identification number

38-3361146

B Telephone number (see instructions)

(810) 686-1710

C If exemption application is pending, check here bullet

G Check all that apply: Initial returnInitial return of a former public charity
Final returnAmended return
Address changeName change

D 1. Foreign organizations, check here ............. bullet

2. Foreign organizations meeting the 85%
test, check here and attach computation ... bullet

E If private foundation status was terminated
under section 507(b)(1)(A), check here ....... bullet

H Check type of organization: Section 501(c)(3) exempt private foundation
Section 4947(a)(1) nonexempt charitable trustOther taxable private foundation

I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16) bullet

$2,177,977J Accounting method: Cash Accrual
Other (specify)
(Part I, column (d) must be on cash basis.)

F If the foundation is in a 60-month termination
under section 507(b)(1)(B), check here ....... bullet

	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)


1	Contributions, gifts, grants, etc., received (attach
	schedule)..............	9,396
2	Check
	Sch. B ...............
3	Interest on savings and temporary cash investments	186		186	186
4	Dividends and interest from securities......	14,910		14,909	14,910
5a	Gross rents..............
b	Net rental income or (loss)
6a	Net gain or (loss) from sale of assets not on line 10		313
b	Gross sales price for all assets on line 6a 96,479
7	Capital gain net income (from Part IV, line 2)...			1,744
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).......		686,214		686,214
12	Total. Add lines 1 through 11........	711,019		16,839	701,310
13	Compensation of officers, directors, trustees, etc.
14	Other employee salaries and wages......	404,455				404,525
15	Pension plans, employee benefits.......	48,857				48,857
16a	Legal fees (attach schedule).........
b	Accounting fees (attach schedule).......		3,463			3,463
c	Other professional fees (attach schedule)....		7,081	7,081
17	Interest...............
18	Taxes (attach schedule) (see instructions)...		595	275		320
19	Depreciation (attach schedule) and depletion...		35,815
20	Occupancy..............
21	Travel, conferences, and meetings.......	99				99
22	Printing and publications..........
23	Other expenses (attach schedule).......		109,415			109,415
24	Total operating and administrative expenses.
	Add lines 13 through 23..........	609,780		7,356		566,679
25	Contributions, gifts, grants paid........	0				0
26	Total expenses and disbursements. Add lines 24 and 25	609,780		7,356		566,679
27	Subtract line 26 from line 12:
a	Excess of revenue over expenses and disbursements	101,239
b	Net investment income (if negative, enter -0-)			9,483
c	Adjusted net income (if negative, enter -0-)...				701,310

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 11289X Form 990-PF (2014)

Form 990-PF (2014)

Page 2

Part II		Balance Sheets	Beginning of year	End of year
Part II		Balance Sheets	(a) Book Value	(b) Book Value	(c) Fair Market Value
	1	Cash—non-interest-bearing...............	14,909	51,802	51,802
	2	Savings and temporary cash investments..........	207,208	195,293	195,293
	3	Accounts receivable
		Less: allowance for doubtful accounts
	4	Pledges receivable
		Less: allowance for doubtful accounts
	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) 594
		Less: allowance for doubtful accounts	594	594	594
	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)........	613,390	617,463	709,688
	c	Investments—corporate bonds (attach schedule)........
	11	Investments—land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	12	Investments—mortgage loans..............
	13	Investments—other (attach schedule)...........
	14	Land, buildings, and equipment: basis 1,043,260
		Less: accumulated depreciation (attach schedule) 440,738	525,255	602,522	1,220,600
	15	Other assets (describe )
	16	Total assets (to be completed by all filers—see the
		instructions. Also, see page 1, item I)	1,361,356	1,467,674	2,177,977
	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 )	-618	7,725
	23	Total liabilities (add lines 17 through 22)..........	-618	7,725
		Foundations that follow SFAS 117, check here
		and complete lines 24 through 26 and lines 30 and 31.
	24	Unrestricted...................
	25	Temporarily restricted................
	26	Permanently restricted................
		Foundations that do not follow SFAS 117, check here
		and complete lines 27 through 31.
	27	Capital stock, trust principal, or current funds.........
	28	Paid-in or capital surplus, or land, bldg., and equipment fund
	29	Retained earnings, accumulated income, endowment, or other funds	1,361,974	1,459,949
	30	Total net assets or fund balances (see instructions)......	1,361,974	1,459,949
	31	Total liabilities and net assets/fund balances (see instructions)..	1,361,356	1,467,674

Part III	Analysis of Changes in Net Assets or Fund Balances
1	Total net assets or fund balances at beginning of year—Part II, column (a), line 30 (must agree
	with end-of-year figure reported on prior year’s return)...............	1	1,361,974
2	Enter amount from Part I, line 27a.....................	2	101,239
3	Other increases not included in line 2 (itemize)	3	-3,264
4	Add lines 1, 2, and 3..........................	4	1,459,949
5	Decreases not included in line 2 (itemize)	5
6	Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30.	6	1,459,949

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
(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)	If gain, also enter in Part I, line 7 If (loss), enter -0- in Part I, line 7	2	1,744
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 . . . . . . . . . . . . . . . .		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? Yes No

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	546,307	774,314	0.705537
2012	381,841	648,581	0.588733
2011	418,172	501,462	0.833906
2010	376,404	373,253	1.008442
2009	423,150	246,771	1.714748

2	Total of line 1, column (d) ......................	2	4.851366
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	0.970273
4	Enter the net value of noncharitable-use assets for 2014 from Part X, line 5.....	4	788,224
5	Multiply line 4 by line 3.......................	5	764,792
6	Enter 1% of net investment income (1% of Part I, line 27b)...........	6	95
7	Add lines 5 and 6.........................	7	764,887
8	Enter qualifying distributions from Part XII, line 4..............	8	679,761
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)

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	Exempt operating foundations described in section 4940(d)(2), check hereand enter “N/A" on line 1.
	Date of ruling or determination letter: (attach copy of letter if necessary–see instructions)
b	Domestic foundations that meet the section 4940(e) requirements in Part V, check	1	190
	hereand enter 1% of Part I, line 27b...................
c	All other domestic foundations enter 2% of line 27b. Exempt foreign organizations enter 4% of Part I, line 12, col. (b)
2	Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-)	2
3	Add lines 1 and 2...........................	3	190
4	Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-)	4
5	Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- .....	5	190
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
8	Enter any penalty for underpayment of estimated tax. Check hereif Form 2220 is attached.		8
9	Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......		9	190
10	Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...		10
11	Enter the amount of line 10 to be: Credited to 2015 estimated tax	Refunded	11

Part VII-A

Statements Regarding Activities

During the tax year, did the foundation attempt to influence any national, state, or local legislation or did

Yes

it participate or intervene in any political campaign? ....................

Did it spend more than $100 during the year (either directly or indirectly) for political purposes (see Instructions

for definition)?.................................

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.

Did the foundation file Form 1120-POL for this year?.....................

Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:

(1) On the foundation. bullet

$ (2) On foundation managers. bullet

Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed

on foundation managers. bullet

Has the foundation engaged in any activities that have not previously been reported to the IRS?.......

If "Yes," attach a detailed description of the activities.

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....

Did the foundation have unrelated business gross income of $1,000 or more during the year?........

If "Yes," has it filed a tax return on Form 990-T for this year?...................

Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........

If "Yes," attach the statement required by General Instruction T.

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?................

Yes

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..................................

Yes

Enter the states to which the foundation reports or with which it is registered (see instructions)

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 .

Yes

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.............................

Yes

Form 990-PF (2014)

Page 5

Part VII-A

Statements Regarding Activities (continued)

Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names

and addresses. ...............................

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) .............

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).................

Did the foundation comply with the public inspection requirements for its annual returns and exemption application?

Yes

Website address bullet

N/A

The books are in care of bullet

LOIS MONTAGUE Telephone no. bullet

(810) 686-1710

Located at bullet

2320 WEST DODGE RDCLIOMI ZIP+4 bullet

48420

Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —Check here......... bullet

and enter the amount of tax-exempt interest received or accrued during the year ...... bullet

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)

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

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? YesNo

(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)

a disqualified person?........................YesNo

(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? YesNo

(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? YesNo

(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)?.................YesNo

(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.).........YesNo

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)? ........

Organizations relying on a current notice regarding disaster assistance check here......... bullet

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?.............

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)):

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?...............YesNo

If "Yes," list the years bullet

20, 20, 20, 20

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.) ..............

If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.

20, 20, 20, 20

Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at

any time during the year?........................YesNo

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.)....................

Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?

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?

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))? YesNo

(2) Influence the outcome of any specific public election (see section 4955); or to carry

on, directly or indirectly, any voter registration drive?...............YesNo

(3) Provide a grant to an individual for travel, study, or other similar purposes? YesNo

(4) Provide a grant to an organization other than a charitable, etc., organization described

in section 4945(d)(4)(A)? (see instructions)..................YesNo

(5) Provide for any purpose other than religious, charitable, scientific, literary, or

educational purposes, or for the prevention of cruelty to children or animals?........YesNo

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)? ......

Organizations relying on a current notice regarding disaster assistance check here......... bullet

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?............YesNo

If "Yes," attach the statement required by Regulations section 53.4945–5(d).

Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on

a personal benefit contract?.......................YesNo

Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract?....

If "Yes" to 6b, file Form 8870.

At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction? YesNo

If yes, did the foundation receive any proceeds or have any net income attributable to the transaction? ....

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
LOIS MONTAGUE	V-PRES/TREAS 10.00	0	0	0
2320 WEST DODGE RD CLIO,MI48420	V-PRES/TREAS 10.00	0	0	0
JAMES MONTAGUE	PRESIDENT 5.00	0	0	0
2320 WEST DODGE RD CLIO,MI48420	PRESIDENT 5.00	0	0	0
MICHAEL THOMAS	DIRECTOR 0.50	0	0	0
2425 SECLUDED LANE FLINT,MI48507	DIRECTOR 0.50	0	0	0

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...................

3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000	(b) Type of service	(c) Compensation
NONE

Total number of others receiving over $50,000 for professional services............. bullet

Part IX-A

Summary of Direct Charitable Activities

List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc.		Expenses
1	OPERATION OF A GROUP HOME FOR DISABLED ADULTS.	566,679
2


3


4

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	N/A
2


All other program-related investments. See instructions.
3

Total. Add lines 1 through 3......................... bullet

Part X

Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations,
see instructions.)

Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,

purposes:

Average monthly fair market value of securities...................

620,198

Average of monthly cash balances.......................

180,029

Fair market value of all other assets (see instructions)................

Total (add lines 1a, b, and c).........................

800,227

Reduction claimed for blockage or other factors reported on lines 1a and

1c (attach detailed explanation) .............

Acquisition indebtedness applicable to line 1 assets..................

Subtract line 2 from line 1d.........................

800,227

Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see

instructions) .............................

12,003

Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4

788,224

Minimum investment return. Enter 5% of line 5..................

39,411

Part XI

Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here bullet

and do not complete this part.)

Minimum investment return from Part X, line 6....................

Tax on investment income for 2014 from Part VI, line 5......

Income tax for 2014. (This does not include the tax from Part VI.)...

Add lines 2a and 2b............................

Distributable amount before adjustments. Subtract line 2c from line 1............

Recoveries of amounts treated as qualifying distributions................

Add lines 3 and 4............................

Deduction from distributable amount (see instructions).................

Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII, line 1 ...

Part XII

Qualifying Distributions (see instructions)

Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:

Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........

566,679

Program-related investments—total from Part IX-B..................

Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,

purposes...............................

113,082

Amounts set aside for specific charitable projects that satisfy the:

Suitability test (prior IRS approval required)....................

Cash distribution test (attach the required schedule) .................

Qualifying distributions. Add lines 1a through 3b. Enter here and on Part V, line 8, and Part XIII, line 4

679,761

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).................

Adjusted qualifying distributions. Subtract line 5 from line 4..............

679,761

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)

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
2 Undistributed income, if any, as of the end of 2014:
a Enter amount for 2013 only.......
b Total for prior years:20, 20, 20
3 Excess distributions carryover, if any, to 2014:
a From 2009.......
b From 2010.......
c From 2011.......
d From 2012.......
e From 2013.......
fTotal of lines 3a through e.........
4Qualifying distributions for 2014 from Part
XII, line 4: $ 679,761
a Applied to 2013, 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 2014 distributable amount.....
e Remaining amount distributed out of corpus		679,761
5 Excess distributions carryover applied to 2014.
(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		679,761
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 2013. Subtract line 4a from line 2a. Taxable amount—see instructions .............
f Undistributed income for 2014. Subtract lines 4d and 5 from line 1. This amount must be distributed in 2015 ..........
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) .......
8Excess distributions carryover from 2009 not applied on line 5 or line 7 (see instructions) ...
9Excess distributions carryover to 2015. Subtract lines 7 and 8 from line 6a ......
10 Analysis of line 9:
a Excess from 2010....
b Excess from 2011....
c Excess from 2012....
d Excess from 2013....
e Excess from 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 section4942(j)(3) or4942(j)(5)

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	(e) Total
	39,411	38,716	32,429	25,073	135,629
b 85% of line 2a .........	33,499	32,909	27,565	21,312	115,285
c Qualifying distributions from Part XII, line 4 for each year listed .....	679,761	546,307	381,841	418,172	2,026,081
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 ....	679,761	546,307	381,841	418,172	2,026,081
3 Complete 3a, b, or c for the alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......	2,177,977	1,957,411	1,856,595	1,686,811	7,678,794
(2) Value of assets qualifying under section 4942(j)(3)(B)(i)	1,220,600	1,120,600	1,120,600	1,120,600	4,582,400
b “Endowment" alternative test— enter 2/3 of minimum investment return shown in Part X, line 6 for each year listed...	26,274	25,811	21,619	16,715	90,419
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

if the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds. If the foundation makes gifts, grants, etc. (see instructions) to individuals or organizations under
other conditions, complete items 2a, b, c, and d.

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)

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)		Foundation status of recipient	Purpose of grant or contribution	Amount
aPaid during the year

Total ................................. 3a

bApproved for future payment

Total ................................. 3b

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	(e) Related or exempt function income (See instructions.)
aRESIDENTS SSI BENEFITS					130,509
b
c
d
e
f
gFees and contracts from government agencies					555,705
2 Membership dues and assessments....
3 Interest on savings and temporary cash investments ............			14	186
4 Dividends and interest from securities....			14	14,910
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 .............			14	1,744	-1,431
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)..				16,840	684,783

13Total. Add line 12, columns (b), (d), and (e)..................

13701,623

(See worksheet in line 13 instructions to verify calculations.)

Part XVI-B

Relationship of Activities to the Accomplishment of Exempt Purposes

Line No.	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.)
1A	SSDI-USED TO PROVIDE HOUSING SERVICES FOR RESIDENTS
1G	CO. OF GENESEE-CMH-FOR HOUSING SERVICE & TRANSPORTATION
1G	CO OF LAPEER-CMH- FOR HOUSING & FOOD

Form 990-PF (2014)

Page 13

Part XVII

Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations

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

organizations?

Transfers from the reporting foundation to a noncharitable exempt organization of:

(1) Cash...................................

1a(1)

(2) Other assets.................................

1a(2)

Other transactions:

(1) Sales of assets to a noncharitable exempt organization....................

1b(1)

(2) Purchases of assets from a noncharitable exempt organization..................

1b(2)

(3) Rental of facilities, equipment, or other assets.......................

1b(3)

(4) Reimbursement arrangements...........................

1b(4)

(5) Loans or loan guarantees.............................

1b(5)

(6) Performance of services or membership or fundraising solicitations................

1b(6)

Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............

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

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?...........YesNo

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.
				May the IRS discuss this return with the preparer shown below (see instr.)? Yes No
	Signature of officer or trustee	Date	Title

Paid Preparer Use Only	Print/Type preparer's name	Preparer's Signature	Date	Check if self- employed	PTIN
	Firm's name Firm's address			Firm's EIN
				Phone no.

Form 990-PF (2014)

Additional Data

Software ID:
Software Version:

Form 990PF - Special Condition Description:

Special Condition Description

- TIN:

TY 2014 AccountingFeesSchedule

Name:

KINDRED SPIRIT

EIN: 38-3361146

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
AUDIT AND ACCOUNTING FEES	2,150			2,150
BOOKKEEPING	1,313			1,313

- TIN:

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

TY 2014 DepreciationSchedule

Name:

KINDRED SPIRIT

EIN: 38-3361146

Description of Property	Date Acquired	Cost or Other Basis	Prior Years' Depreciation	Computation Method	Rate / Life (# of years)	Current Year's Depreciation Expense
COMPUTER	2005-01-01	2,953	2,953	200DB	5.0000
1999 FORD ECON-O-LINE VAN	2005-09-01	7,500	6,500	200DB	5.0000
FIXTURES 2005	2005-11-30	36,072	36,072	150DB	7.0000
2005 BUILDING	2005-06-15	177,880	37,535	S/L	39.0000	4,447
BUILDING - 1999	1999-01-15	11,575	4,452	S/L	39.0000	297
BUILDING - 2000	2000-01-15	116,286	41,739	S/L	39.0000	2,981
BUILDING - 2001	2001-01-15	47,975	15,695	S/L	39.0000	1,230
BUILDING - 2002	2002-01-15	33,689	9,970	S/L	39.0000	863
BUIDLING - 2003	2003-07-01	11,677	3,142	S/L	39.0000	299
BUILDING - 2004	2004-07-01	72,653	17,693	S/L	39.0000	1,863
SEWER 2001	2001-01-15	305	190	S/L	20.0000	16
SEWER 2002	2002-01-15	55,643	31,543	S/L	20.0000	2,783
SEWER 2003	2003-07-01	6,877	3,611	S/L	20.0000	344
APPLIANCES	2005-11-30	15,000	15,000	200DB	5.0000
LANDSCAPING	2006-02-14	2,573	1,433	150DB	15.0000	152
MOWER	2006-05-01	255	255	200DB	5.0000
LANDSCAPING	2006-09-05	1,878	1,046	150DB	15.0000	111
LANDSCAPING	2006-10-31	1,594	888	150DB	15.0000	94
LIFT SYSTEM	2006-05-05	5,177	5,177	200DB	5.0000
LIFT SYSTEM	2006-04-12	4,774	4,774	200DB	5.0000
LIFT SYSTEM	2006-07-17	5,728	5,728	200DB	5.0000
LIFT SYSTEM	2006-08-30	4,960	4,960	200DB	5.0000
LIFT SYSTEM	2006-09-14	1,337	1,337	200DB	5.0000
LIFT SYSTEM	2006-11-10	5,000	5,000	200DB	5.0000
VIDEO CAMERA	2005-12-31	1,062	1,062	200DB	5.0000
KANAWHA CRANE SCALE	2006-02-22	595	595	200DB	5.0000
DELL LAPTOP	2006-09-07	1,499	1,499	200DB	5.0000
DELL COMPUTER FOR TIME CLOCK	2006-09-21	818	818	200DB	5.0000
TIME CLOCK SOFTWARE	2006-09-21	777	777		3.0000
DRIVE & PARKING LOT	2006-08-31	25,000	13,928	150DB	15.0000	1,477
DRIVE & PARKING LOT	2006-09-14	837	466	150DB	15.0000	50
DRIVE & PARKING LOT	2006-10-04	16,500	9,193	150DB	15.0000	974
THERAPY TUB	2006-09-27	12,817	12,817	200DB	7.0000
FURNITURE	2006-02-22	4,901	4,901	200DB	7.0000
STORAGE CABINET	2006-09-13	358	358	200DB	7.0000
STEREO SYSTEM	2006-07-24	1,764	1,764	200DB	5.0000
TV VCR DVD	2006-08-18	3,309	3,309	200DB	5.0000
2006 BUILDING	2006-07-01	2,385	456	S/L	39.0000	61
DRIVEWAY	2007-07-01	8,210	4,089	150DB	15.0000	485
LANDSCAPING	2007-07-01	26,851	13,374	150DB	15.0000	1,586
LAND	2008-10-16	40,565
LIGHTING	2008-12-17	1,181	928	S/L	7.0000	169
LANDSCAPING	2008-06-20	5,140	1,885	S/L	15.0000	342
LIFT SYSTEM	2008-01-30	2,707	2,127	S/L	7.0000	386
LAWN EQUIPMENT	2008-05-15	4,745	3,728	S/L	7.0000	678
FISH TANK	2008-03-25	400	314	S/L	7.0000	57
HP PRINTER	2008-11-25	309	309	S/L	5.0000
USED PONTIAC MINIVAN	2008-01-22	500	500	S/L	5.0000
LANDSCAPE LIGHTING	2009-07-06	4,986	3,205	S/L	7.0000	712
LANDSCAPING	2009-06-15	517	155	S/L	15.0000	35
2009 FORD E450 BUS	2009-07-14	55,400	49,860	S/L	5.0000	5,540
5.47A LAND	2008-12-23	23,000
LANDSCAPE LIGHTING	2010-04-16	301	157	S/L	7.0000	43
LIFT SYSTEM	2010-05-10	3,414	1,788	S/L	7.0000	488
DISHWASHER	2011-03-10	530	265	S/L	5.0000	106
EQUIPMENT-MOTOR FOR PERSONAL CARE ROOM	2011-01-03	1,500	536	S/L	7.0000	214
CEDAR PERGOLA	2011-08-15	524	187	S/L	7.0000	75
LAPTOP FOR OFFICE	2011-01-27	1,458	729	S/L	5.0000	292
OFFICE PRINTER	2011-08-23	250	125	S/L	5.0000	50
FURNITURE	2011-07-06	2,808	1,003	S/L	7.0000	401
STORAGE CABINET	2011-07-28	190	68	S/L	7.0000	27
COMPUTER EQUIPMENT	2012-10-09	1,255	377	S/L	5.0000	251
COMPUTER EQUIPMENT	2012-10-25	5,154	1,546	S/L	5.0000	1,031
TELEPHONES	2012-10-25	530	159	S/L	5.0000	106
COMPUTER SOFTWARE	2012-10-09	299	125		3.0000	99
2010 DODGE CARAVAN	2012-05-22	32,000	8,500	S/L	5.0000	3,150
OFFICE FURNITURE	2013-05-30	3,471	248	S/L	7.0000	496
APARTMENT RENOVATION	2014-09-02	103,584		S/L	39.0000	755
DESK TABLE FOR OFFICE	2014-07-24	399		S/L	5.0000	40
COMPUTER	2014-03-21	376		S/L	5.0000	38
TRACK SYSTEM-2014	2014-06-12	8,723		S/L	39.0000	121

- TIN:

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

TY 2014 GainLossSaleOtherAssetsSch

Name:

KINDRED SPIRIT

EIN: 38-3361146

Name	Date Acquired	How Acquired	Date Sold	Gross Sales Price	Basis	Total (net)
431.862 EAIIX	2014-01	PURCHASE	2014-10	4,383	4,442	-59
1811.723 EAIIX	2013-02	PURCHASE	2014-10	18,389	19,550	-1,161
1039.252 EAIIX	2013-07	PURCHASE	2014-10	10,548	10,815	-267
3594.322 PTTDX	2012-01	PURCHASE	2014-09	39,070	39,179	-109
371.747 PTTDX	2013-06	PURCHASE	2014-09	4,041	3,993	48
1683.919 PTTDX	2013-07	PURCHASE	2014-09	18,304	18,187	117

- TIN:

TY 2014 InvestmentsCorpStockSchedule

Name:

KINDRED SPIRIT

EIN: 38-3361146

Name of Stock	End of Year Book Value	End of Year Fair Market Value
500 SHARES ZION OIL & GAS	5	695
FIDELITY INVESTMENTS MUTUAL FUNDS	617,458	708,993

- TIN:

TY 2014 LandEtcSchedule2

Name:

KINDRED SPIRIT

EIN: 38-3361146

Category / Item	Cost / Other Basis	Accumulated Depreciation	Book Value	End of Year Fair Market Value
	979,695	440,738	538,957	1,145,000
LAND	63,565		63,565	75,600

- TIN:

TY 2014 OtherExpensesSchedule

Name:

KINDRED SPIRIT

EIN: 38-3361146

Description	Revenue and Expenses per Books	Disbursements for Charitable Purposes
EXPENSES
AUTO EXPENSES	9,270	9,270
BANK SERVICE CHARGES	261	261
DUES & SUBSCRIPTIONS	448	448
EDUCATIONAL SEMINARS	1,232	1,232
EMAIL HOSTING	399	399
EMPLOYEE MED/BACKGROUND CH	1,402	1,402
HOUSEHOLD EXPENSES	22,118	22,118
INSPECTIONS	1,206	1,206
LIABILITY AND AUTO INS.	13,507	13,507
MISCELLANEOUS	3,627	3,627
PAYROLL PROCESSING FEES	1,319	1,319
POSTAGE AND DELIVERY	210	210
PRINTING & REPRODUCTION	8	8
REPAIRS & MAINTENANCE-BLDG	7,053	7,053
REPAIRS & MAINTENANCE-EQUIP	12,489	12,489
STATE & FEDERAL POSTERS	539	539
UTILITIES	34,327	34,327

- TIN:

TY 2014 OtherIncomeSchedule2

Name:

KINDRED SPIRIT

EIN: 38-3361146

Description	Revenue And Expenses Per Books	Adjusted Net Income
RESIDENTS SSI BENEFITS	130,509	130,509
GENESEE CO CMH FUNDS	481,975	481,975
GCCMH FOR TRANSPORTATION	29,738	29,738
GCCMH FOR EMPLOYEE BONUSES	12,650	12,650
LAPEER CO CMH FUNDS	31,342	31,342

- TIN:

TY 2014 OtherIncreasesSchedule

Name:

KINDRED SPIRIT

EIN: 38-3361146

Description	Amount

- TIN:

TY 2014 OtherLiabilitiesSchedule

Name:

KINDRED SPIRIT

EIN: 38-3361146

Description	Beginning of Year - Book Value	End of Year - Book Value
WAGE & BENEFIT LIABILITIES	-618	1,589
CREDIT CARD PAYABLES		6,454
ACCOUNTS PAYABLE		-318

- TIN:

TY 2014 OtherNotesLoansRcvblShortSch2

Name:

KINDRED SPIRIT

EIN: 38-3361146

Name of 501(c)(3) Organization	Balance Due
	594

- TIN:

TY 2014 OtherProfessionalFeesSchedule

Name:

KINDRED SPIRIT

EIN: 38-3361146

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
INVESTMENT MGMT FEES	7,081	7,081

- TIN:

TY 2014 TaxesSchedule

Name:

KINDRED SPIRIT

EIN: 38-3361146

Category	Amount	Net Investment Income	Disbursements for Charitable Purposes
2013 EXCISE TAX	131	131
LICENSES & PERMITS	320		320
FOREIGN TAX WH	144	144