Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (i)Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... | 2,330,082 | 3,263,735 | 4,742,431 | 5,250,395 | 5,392,885 | 20,979,528 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 2,330,082 | 3,263,735 | 4,742,431 | 5,250,395 | 5,392,885 | 20,979,528 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | 3,836,872 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 17,142,656 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 2,330,082 | 3,263,735 | 4,742,431 | 5,250,395 | 5,392,885 | 20,979,528 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 1,686,325 | 1,829,151 | 2,998,275 | 3,825,475 | 3,397,227 | 13,736,453 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support Add lines 7 through 10. | 34,715,981 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose...... | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513.. | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 6 | Total. Add lines 1 through 5. | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons... | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e | Discount claimed for blockage or other factors (explain in detail in Part VI): | |||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| 7 | Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions) | |||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2014 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2014 |
(iii) Distributable Amount for 2014 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2014 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2014: | ||||
| a From 2009.......X | ||||
| b From 2010.......X | ||||
| c From 2011.......X | ||||
| d From 2012.......X | ||||
| e From 2013....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2014 distributable amount | ||||
|
i
Carryover from 2009 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2014 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2014 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
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|
6
Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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|
7 Excess distributions carryover to 2015. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a From 2010.......X | ||||
| b From 2011.......X | ||||
| c From 2012.......X | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| FORM 990, PART I, LINE 1 | THE COMMUNITY FOUNDATION OF THE EASTERN SHORE HAS BEEN SERVING THE EASTERN SHORE OF MARYLAND COUNTIES OF SOMERSET, WICOMICO AND WORCESTER FOR MORE THAN 31 YEARS. THE MISSION OF THE COMMUNITY FOUNDATION OF THE EASTERN SHORE IS TO ENCOURAGE PHILANTHROPY AND STRENGTHEN OUR COMMUNITIES. THE FOUNDATION HAS MORE THAN 600 FUNDS PROVIDING DONORS WITH A WIDE VARIETY OF OPPORTUNITIES TO REALIZE THEIR CHARITABLE DREAMS AS WELL AS SUPPORT FOR VARIOUS NON-PROFIT'S EDUCATIONAL INITIATIVES. TO LEARN MORE ABOUT THE COMMUNITY FOUNDATION, LOG ON TO THEIR WEBSITE AT WWW.CFES.ORG. "CONNECTING PEOPLE WHO CARE WITH CAUSES THAT MATTER!" |
| FORM 990, PART III, LINE 1 | THE COMMUNITY FOUNDATION OF THE EASTERN SHORE HAS BEEN SERVING THE EASTERN SHORE OF MARYLAND COUNTIES OF SOMERSET, WICOMICO AND WORCESTER FOR MORE THAN 31 YEARS. THE MISSION OF THE COMMUNITY FOUNDATION OF THE EASTERN SHORE IS TO ENCOURAGE PHILANTHROPY AND STRENGTHEN OUR COMMUNITIES. THE FOUNDATION HAS MORE THAN 600 FUNDS PROVIDING DONORS WITH A WIDE VARIETY OF OPPORTUNITIES TO REALIZE THEIR CHARITABLE DREAMS AS WELL AS SUPPORT FOR VARIOUS NON-PROFIT'S EDUCATIONAL INITIATIVES. TO LEARN MORE ABOUT THE COMMUNITY FOUNDATION, LOG ON TO THEIR WEBSITE AT WWW.CFES.ORG. "CONNECTING PEOPLE WHO CARE WITH CAUSES THAT MATTER!" |
| FORM 990, PART VI, SECTION A, LINE 4 | SCHEDULE O SIGNIFICANT CHANGES TO BY-LAWS IN FY 2015 1.ARTICLE III - REVISION OF THE PURPOSE OF THE FOUNDATION AS: "THE PURPOSE OF THE FOUNDATION, AS A TAX-EXEMPT, NONPROFIT, AUTONOMOUS, PUBLICLY SUPPORTED, NONSECTARIAN PHILANTHROPIC INSTITUTION, IS TO ENCOURAGE PHILANTHROPY AND STRENGTHEN THE COMMUNITY THROUGH DEVELOPING CHARITABLE FUNDS. THE FOUNDATION HAS A LONG-TERM GOAL OF BUILDING PERMANENT, NAMED COMPONENT FUNDS ESTABLISHED BY MANY SEPARATE DONORS TO CARRY OUT THEIR CHARITABLE INTERESTS AND FOR THE BROAD-BASED CHARITABLE INTEREST OF AND FOR THE BENEFIT PRIMARILY OF RESIDENTS OF THE TRI-COUNTY AREA OF MARYLAND'S EASTERN SHORE, WHICH INCLUDES WICOMICO, WORCESTER, AND SOMERSET COUNTIES, BUT MAY SERVE OTHER AREAS AS WELL." 2.ARTICLE V - REVISION OF THE MEMBERSHIP OF THE CORPORATION TO CONSIST OF THE CURRENT MEMBERS OF THE BOARD OF DIRECTORS AND "ALL PERSONS THEN LIVING WHO ARE FORMER MEMBERS OF THE BOARD OF DIRECTORS AND WHOSE MEMBERSHIP HAS NOT TERMINATED " 3.ARTICLE IX - REVISING THE OFFICERS TO ADD A DESCRIPTION FOR THE VARIOUS OFFICERS POSITIONS, LISTING DUTIES. 4.ARTICLE X - REVISING THE COMMITTEES SECTION TO LIST ONLY THE STANDING COMMITTEES AS EXECUTIVE, COMMUNITY NEEDS GRANT REVIEW, INVESTMENT, MEMBERSHIP, NOMINATING, AND AUDIT; ALONG WITH DESCRIPTIONS AND MAJOR DUTIES OF SUCH COMMITTEES. 5.ARTICLE XI - REPLACING THE GIFTS TO THE CORPORATION SECTION WITH A STATEMENT THAT "THE BOARD OF DIRECTORS SHALL ADOPT A GIFT ACCEPTANCE POLICY, WHICH IT MAY REVISE FROM TIME TO TIME" 6.ARTICLE XIII - ADDING A NEW INDEMNIFICATION AND INSURANCE SECTION 7.ARTICLE XIV - ADDING A NEW FISCAL YEAR SECTION 8.ARTICLE XVII - REVISING THE AMENDMENTS SECTION TO PERMIT THE BOARD OF DIRECTORS TO AMEND THE BYLAWS AS LONG AS THE AMENDMENTS DO NOT AFFECT THE CORPORATE MEMBERS. 9.ARTICLE XVIII - ADDING A NEW NOTICES SECTION 10.ARTICLE XIX - ADDING A NEW MEETING PROCEDURE SECTION 11.ARTICLE XX - ADDING A NEW DISSOLUTION SECTION |
| FORM 990, PART VI, SECTION A, LINE 6 | CORPORATE MEMBERS |
| FORM 990, PART VI, SECTION A, LINE 7A | CORPORATE MEMBERS |
| FORM 990, PART VI, SECTION A, LINE 7B | CORPORATE MEMBERS ARE PAST BOARD MEMBERS AND APPROVE CHANGES IN BYLAWS, ARTICLES OF INCORPORATION, BOARD MEMBERSHIP, APPOINTMENT OF MEMBERSHIP COMMITTEE, AND APPROVAL OF AUDITOR. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE 990 WAS REVIEWED BY MANAGEMENT, THE AUDIT COMMITTEE AND BY THE BOARD OF DIRECTORS PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANNUALLY REQUIRED TO SIGN CONFLICT OF INTEREST AGREEMENT AND REQUIRED ANNUALLY TO DISCLOSE INTEREST THAT COULD RESULT IN CONFLICT. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION IS REVIEWED ANNUALLY BY THE BOARD PER THE EXECUTIVE EVALUATION AND COMPENSATION POLICY AND PROCEDURES. |
| FORM 990, PART VI, SECTION C, LINE 18 | UPON REQUEST AND AT WWW.CFES.ORG/LEARN/FINANCIALS-ACCOUNTABILITY/ |
| FORM 990, PART VI, SECTION C, LINE 19 | UPON REQUEST AND AT WWW.CFES.ORG/LEARN/FINANCIALS-ACCOUNTABILITY/ |
| FORM 990, PART XI, LINE 9: | ACTIVITY FOR AGENCY FUNDS NOT ON THE FINANCIAL STATEMENTS -1,638,884. |
| FORM 990, PART XXII, LINE 2C | THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR |
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