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
CLAUDE R & ETHEL B WHITTERBERGER
FOUNDATION

Number and street (or P.O. box number if mail is not delivered to street address)P O BOX 1073   Room/suite
City or town, state or province, country, and ZIP or foreign postal code
CALDWELL, ID83606
A Employer identification number

23-7092604
B Telephone number (see instructions)

(208) 459-4649
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$5,936,722J 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)..............  
2 Check bullet
Sch. B ...............
3 Interest on savings and temporary cash investments 78 78 78
4 Dividends and interest from securities...... 144,988 144,988 144,988
5a Gross rents..............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 Click to see attachment 203,294
b Gross sales price for all assets on line 6a 1,452,538
7 Capital gain net income (from Part IV, line 2)...  
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule).......      
12 Total. Add lines 1 through 11........ 348,360 145,066 145,066
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc.        
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment 3,515 3,000   515
c Other professional fees (attach schedule).... Click to see attachment 28,774 26,587   2,187
17 Interest...............        
18 Taxes (attach schedule) (see instructions)...        
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 8,160 4,216   3,944
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 40,449 33,803   6,646
25 Contributions, gifts, grants paid........ 288,139 178,603
26 Total expenses and disbursements. Add lines 24 and 25 328,588 33,803   185,249
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 19,772
b Net investment income (if negative, enter -0-) 111,263
c Adjusted net income (if negative, enter -0-)... 145,066
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............... 2,532 2,929 2,930
2 Savings and temporary cash investments.......... 954,475 618,033 618,033
3 Accounts receivable bullet18,065
Less: allowance for doubtful accounts bullet   14,011 18,065 18,065
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...........   8,285 8,285
10a Investments—U.S. and state government obligations (attach schedule) 467,296 Click to see attachment545,907 560,158
b Investments—corporate stock (attach schedule)........ 2,879,950 Click to see attachment3,330,899 4,437,409
c Investments—corporate bonds (attach schedule)........ 350,386 Click to see attachment279,280 291,842
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans..............      
13 Investments—other (attach schedule)...........      
14 Land, buildings, and equipment: basis 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) 4,668,650 4,803,398 5,936,722
Liabilities 17 Accounts payable and accrued expenses.......... 7,156  
18 Grants payable.................. 178,602 288,139
19 Deferred revenue.................. 43,324 58,144
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).......... 229,082 346,283
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................ 4,439,568 4,457,115
bullet
and complete lines 27 through 31.
27 Capital stock, trust principal, or current funds.........    
28 Paid-in or capital surplus, or land, bldg., and equipment fund    
29 Retained earnings, accumulated income, endowment, or other funds    
30 Total net assets or fund balances (see instructions)...... 4,439,568 4,457,115
31 Total liabilities and net assets/fund balances (see instructions).. 4,668,650 4,803,398
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 4,439,568
2 Enter amount from Part I, line 27a..................... 2 19,772
3 Other increases not included in line 2 (itemize) bullet 3  
4 Add lines 1, 2, and 3.......................... 4 4,459,340
5 Decreases not included in line 2 (itemize) bulletClick to see attachment 5 2,225
6 Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30. 6 4,457,115
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 178,603 4,107,967 0.043477
2012 216,520 4,858,850 0.044562
2011 287,748 4,848,738 0.059345
2010 293,787 4,828,549 0.060844
2009 257,314 4,441,291 0.057937
2 Total of line 1, column (d) ...................... 2 0.266165
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 0.053233
4 Enter the net value of noncharitable-use assets for 2014 from Part X, line 5..... 4 5,676,358
5 Multiply line 4 by line 3....................... 5 302,170
6 Enter 1% of net investment income (1% of Part I, line 27b)........... 6 1,113
7 Add lines 5 and 6......................... 7 303,283
8 Enter qualifying distributions from Part XII, line 4.............. 8 185,249
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 2,225
hereBulletand enter 1% of Part I, line 27b...................
c All other domestic foundations enter 2% of line 27b. Exempt foreign organizations enter 4% of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2  
3 Add lines 1 and 2........................... 3 2,225
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 2,225
6 Credits/Payments:
a 2014 estimated tax payments and 2013 overpayment credited to 2014 6a 10,510
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 10,510
8 Enter any penalty for underpayment of estimated tax. if Form 2220 is attached. 8  
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10 8,285
11 Enter the amount of line 10 to be: Credited to 2015 estimated taxBullet8,285 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$   (2) On foundation managers.bullet$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$  
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
  • By language in the governing instrument, or
  • By state legislation that effectively amends the governing instrument so that no mandatory directions
    • that conflict with the state law remain in the governing instrument?................
    6
    Yes
     
    7
    Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
    and Part XV..................................
    7
    Yes
     
    8a
    Enter the states to which the foundation reports or with which it is registered (see instructions)
    bullet
    b
    If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
    General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
    8b
    Yes
     
    9
    Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
    or 4942(j)(5) for calendar year 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 addressbulletWHITTENBERGERFOUNDATION.ORG
    14
    The books are in care ofbulletDALLAS MILLINGTON Telephone no.bullet (208) 459-4649
    Located atbullet1803 ELLIS AVECALDWELLID ZIP+4bullet83605
    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
     
     
    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
    ELAINE CARPERNTER CHAIRMAN
    3.00     		0 0 0
    PO BOX 1073
    CALDWELL,ID83605
    JOE MILLER DIRECTOR
    3.00     		0 0 0
    PO BOX 1073
    CALDWELL,ID83605
    CORALIE WESTON DIRECTOR
    3.00     		0 0 0
    PO BOX 1073
    CALDWELL,ID83605
    SCOTT GIPSON DIRECTOR
    3.00     		0 0 0
    PO BOX 1073
    CALDWELL,ID83605
    LAURA MOYLAN DIRECTOR
    3.00     		0 0 0
    PO BOX 1073
    CALDWELL,ID83605
    MIKE GROFF DIRECTOR
    3.00     		0 0 0
    PO BOX 1073
    CALDWELL,ID83605
    ESTELLA ZAMORA DIRECTOR
    3.00     		0 0 0
    PO BOX 1073
    CALDWELL,ID83605
    2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
    (a) Name and address of each employee paid more than $50,000 (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation (d) Contributions to
    employee benefit
    plans and deferred
    compensation     		(e) Expense account,
    other allowances
    NONE
    Total number of other employees paid over $50,000...................bullet  
    3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
    (a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
    NONE
    Total number of others receiving over $50,000 for professional services.............bullet  
    Part IX-A
    Summary of Direct Charitable Activities
    List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
    1
     
    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 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.)
    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
    4,975,783
    b
    Average of monthly cash balances.......................
    1b
    787,017
    c
    Fair market value of all other assets (see instructions)................
    1c
    0
    d
    Total (add lines 1a, b, and c).........................
    1d
    5,762,800
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) .............
    1e
     
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
     
    3
    Subtract line 2 from line 1d.........................
    3
    5,762,800
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
    86,442
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    5,676,358
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    283,818
    Part XI
    Distributable Amount bullet and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
    283,818
    2a
    Tax on investment income for 2014 from Part VI, line 5......
    2a
    2,225
    b
    Income tax for 2014. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    2,225
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    281,593
    4
    Recoveries of amounts treated as qualifying distributions................
    4
     
    5
    Add lines 3 and 4............................
    5
    281,593
    6
    Deduction from distributable amount (see instructions).................
    6
     
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII, line 1 ...
    7
    281,593
    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
    185,249
    b
    Program-related investments—total from Part IX-B..................
    1b
     
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
     
    3
    Amounts set aside for specific charitable projects that satisfy the:
    a
    Suitability test (prior IRS approval required)....................
    3a
     
    b
    Cash distribution test (attach the required schedule) .................
    3b
     
    4
    Qualifying distributions. Add lines 1a through 3b. Enter here and on Part V, line 8, and Part XIII, line 4
    4
    185,249
    5
    Foundations that qualify under section 4940(e) for the reduced rate of tax on net investment
    income. Enter 1% of Part I, line 27b (see instructions).................
    5
     
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
    185,249
    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 7 281,593
    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....... 36,613
    b From 2010....... 58,498
    c From 2011....... 48,139
    d From 2012.......  
    e From 2013.......  
    fTotal of lines 3a through e......... 143,250
    4Qualifying distributions for 2014 from Part
    XII, line 4: bullet$ 185,249
    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..... 185,249
    e Remaining amount distributed out of corpus  
    5 Excess distributions carryover applied to 2014. 96,344 96,344
    (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 46,906
    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 ..........     		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) .......     		 
    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 ......     		46,906
    10 Analysis of line 9:
    a Excess from 2010....  
    b Excess from 2011.... 46,906
    c Excess from 2012....  
    d Excess from 2013....  
    e Excess from 2014....  
    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 e-mail address of the person to whom applications should be addressed:
    CORALIE WESTON
    PO BOX 1073
    CALDWELL,ID83606
    (208) 459-4649
    bThe form in which applications should be submitted and information and materials they should include:
    WRITTEN OUTLINE AND PROJECT
    cAny submission deadlines:
    NONE
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    LIMITED TO QUALIFIED IDAHO ORGANIZATIONS
    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
    COLLEGE OF IDAHO
    2112 CLEVELAND BLVD
    CALDWELL,ID83605     		    SCHOLARSHIPS 30,000
    UNITED WAY OF TREASURE VALLEY
    3100 S VISTA AVE 100
    BOISE,ID83705     		    CHILDHOOD EDUCATION 15,000
    TREASURE VALLEY YMCA CALDWELL
    3720 S INDIANA AVE
    CALDWELL,ID83605     		    2015 STRONG KIDS CAMPAIGN 7,000
    CALDWELL FINE ARTS
    2112 CLEVELAND BLVD
    CALDWELL,ID83605     		    ENHANCING ARTS EDUCATION FOR KIDS 6,000
    TREASURE VALLY CHRISTIAN CENTER
    615 S 13TH ST
    CALDWELL,ID83605     		    WEEKEND FEEDING PROGRAM 4,327
    IDAHO FOOD BANK
    3562 SOUTH TK AVENUE
    BOISE,ID83705     		    WEEKEND BACKPACK PROGRAM 4,327
    UNIVERSITY OF IDAHO FOUNDATION
    875 PERIMETER DR MS 3143
    MOSCOW,ID83844     		    ISTEM PROGRAM 4,000
    ONE STONE INC
    7025 W EMERALD STE 200
    BOISE,ID83704     		    OPEN BOOK ADVENTURES 4,000
    THE MENTORING NETWORK
    PO BOX 9412
    NAMPA,ID83652     		    ADULT-YOUTH MENTORING 4,000
    GRACE EPISCOPAL CHURCH
    411 10TH AVE S
    NAMPA,ID83651     		    BILINGUAL PRESCHOOL PROGRAM 4,000
    AQUABILITY INC
    802 W BANNOCK ST 702
    BOISE,ID83702     		    POOL RENTAL FOR THERAPEUTIC SWIMMING 3,500
    COUNCIL SCHOOL DISTRICT
    PO BOX 468
    COUNCIL,ID83612     		    SUPPLIES FOR OUTDOOR CLASSROOM 3,400
    ZONE INC
    PO BOX 328
    KUNA,ID83634     		    AFTER SCHOOL PROGRAM 3,000
    WRITERSHARRIMAN
    3489 GREEN CANYON RD
    ISLAND PARK,ID83429     		    UNDERWRITING 40 SCHOLARSHIPS 3,000
    STAY IN SCHOOL QUINCEANERA
    PO BOX 8252
    BOISE,ID83707     		    WORKSHOPS ON ART @ SOCIAL ISSUES 3,000
    SHEPHERD'S HOME INC
    PO BOX 2011
    MCCALL,ID83638     		    PROVIDE OPERATING FUNDS 3,000
    PEREGRINE FUND
    5668 W FLYING HAWK LN
    BOISE,ID83709     		    ENVIROMENTAL EDUCATION PROGRAM 3,000
    PAYETTE LAKES COMMUNITY ASSOCIATION
    PO BOX 1118
    MCCALL,ID83638     		    EXPANDING HORIZONS PROGRAM 3,000
    MARSING SCHOOL DISTRICT
    205 8TH AVE W
    MARSING,ID83639     		    HYDROPHONIC SYSTEM 3,000
    IDAHO ARTS CHARTER SCHOOL
    1220 5TH ST N
    NAMPA,ID83687     		    ACOUSTIC PIANO FOR CLASSROOM 3,000
    GIRL SCOUTS OF SILVER SAGE COUNCIL
    1410 ETHERIDGE LN
    BOISE,ID83704     		    VISION PROGRAM 3,000
    FAMILY ADVOCATE PROGRAM INC
    3010 W STATE ST 104
    BOISE,ID83703     		    TRAINING FOR CASA/GAL VOLUNTEERS 3,000
    CHILDRENS HOME SOCIETY OF IDANO INC
    740 WARM SPRINGS AVE
    BOISE,ID83712     		    GROUP COUNSELING SESSIONS 3,000
    CALDWELL CHRISTIAN CHURCH
    3207 E USTICK RD
    CALDWELL,ID83605     		    SCHOLARSHIPS 3,000
    BOISE WATERSHED EXHIBITS INC
    PO BOX 500
    BOISE,ID83701     		    BUSSING OF STUDENTS TO THE EXHIBITS 3,000
    BOISE STATE UNIVERSITY
    1910 UNIVERSITY DR
    BOISE,ID83725     		    E-DAY 2015 3,000
    BOGUS BASIN MOUNTAIN REC AREA
    2600 BOGUS BASIN RD
    BOISE,ID83702     		    SCHOLARSHIP SNOW SCHOOL 2,750
    IDAHO PUBLIC TELEVISION
    1455 N ORCHARD ST
    BOISE,ID83706     		    VIDEO PRODUCTION EQUIPMENT 2,500
    GIRLS ON THE RUN IDAHO
    1406 N MAIN ST 204
    MERIDIAN,ID83642     		    SCHOLARSHIPS 2,500
    TROUT UNLIMITED REED GILLESPIE CHPT
    910 W MAIN ST 342
    BOISE,ID83702     		    SCIENCE PARTNER PROGRAM 2,000
    SNOWDON WILDLIFE SANCTUARY
    PO BOX 2004
    MCCALL,ID83638     		    INTERSHIPS 2,000
    NEIGHBORHOOD HOUSING SERVICES INC
    3380 W AMERICANA TERRACE
    BOISE,ID83706     		    WORLD EXPLORERS PROGRAM 2,000
    MERCY HOUSING NORTHWEST-IDAHO
    540 N EAGLE
    EAGLE,ID83616     		    AFTER-SCHOOL AND SUMMER YOUTH 2,000
    MCCALL-DONNELLY SCHOOL DIST
    120 IDAHO ST
    MCCALL,ID83638     		    NORDIC SKIS FOR STUDENT USE 2,000
    MCCALL ARTS & HUMANITIES COUNCIL
    131 E PARK ST
    MCCALL,ID83638     		    ART SCHOOL PROGRAMS 2,000
    LIFE'S KITCHEN
    1025 S CAPITAL BLVD
    BOISE,ID83706     		    CONTINUING EDUCATION PROGRAM 2,000
    JESSE TREE OF IDAHO
    1121 MILLER ST
    BOISE,ID83702     		    ERMA PROGRAM 2,000
    IDAHO SHAKESPEARE FESTIVAL
    5657 WARM SPRINGS AVE
    BOISE,ID83716     		    EDUCATIONAL TOURING PROGRAMS 2,000
    FIRST PRESBYTERIAN CHURCH
    950 W STATE ST
    BOISE,ID83702     		    COMMUNITY YOUTH PROGRAM 2,000
    CHILDREN'S SCHOOL OF BOISE
    1015 N 8TH AT
    BOISE,ID83702     		    TUITION ASSISTANCE 2,000
    CABIN
    801 S CAPITOL BLVD
    BOISE,ID83702     		    WITS PROGRAM 2,000
    BOISE RESCUE MISSION
    PO BOX 1494
    BOISE,ID83701     		    LEARNING CENTER AT VALLEY SHELTER 2,000
    BOISE ART MUSEUM
    670 JULIA DAVIS DR
    BOISE,ID83702     		    ART REACH PROGRAM 2,000
    SOUTHERN VALLEY COUNTY REC DST
    208 N MAIN ST
    CASCADE,ID83611     		    JUNIOR LEADERS PROGRAM 1,500
    BOISE URBAN GARDEN SCHOOL
    2995 N FIVE MILE RD
    BOISE,ID83713     		    BUGS PROGRAM 1,500
    MOMENTUM GROUP
    2513 S FEDERAL WAY 104
    BOISE,ID83705     		    BENEFICIAL INSECT DEMONSTRATION GARD 1,300
    NOTUS PUBLIC LIBRARY
    387 1ST ST
    NOTUS,ID83656     		    SUMMER READING PROGRAM 1,000
    MIDDLETON PUBLIC LIBRARY
    307 E MAIN ST
    MIDDLETON,ID83644     		    SCHOOL READINESS & SUCCESS 1,000
    MCCALL-DONNELLY EDUCATION FNDTN
    PO BOX 3048
    MCCALL,ID83638     		    CLUB ESPANOL AFTER-SCHOOL PROGRAM 1,000
    INTERFAITH SANCTUARY HOUSING
    1620 W RIVER ST
    BOISE,ID83702     		    FAMILY STRENGTHENING & YOUTH PROGRAM 1,000
    HOMEDALE PUBLIC LIBRARY
    25 W OWYHEE AVE
    HOMEDALE,ID83628     		    EDUCATIONAL MATERIAL 1,000
    GARDEN CITY LIBRARY FOUNDATION
    6015 N GLENWOOD ST
    BOISE,ID83714     		    BELLS FOR BOOKS 1,000
    WEST ADA SCHOOL DISTRICT
    1303 E CENTRAL DR
    MERIDIAN,ID83642     		    RPCKET-RPBPTIC CAMP 999
    Total .................................bullet 3a 178,603
    bApproved for future payment
    VARIOUS
    PO BOX 1073
    CALDWELL,ID83606     		    EDUCATIONAL GRANTS 109,536
    Total .................................bullet 3b 109,536
    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 ............     		        78
    4 Dividends and interest from securities....         144,988
    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 .............     		    18 212,137 -8,843
    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)..   212,137 136,223
    13Total. Add line 12, columns (b), (d), and (e)..................
    13348,360
    (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.)
    3 ALL FUNDS INVESTED TO CREATE GRANT FUNDS
    4 ALL FUNDS INVESTED TO CREATE GRANT FUNDS
    8 ALL FUNDS INVESTED TO CREATE GRANT FUNDS
    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

    TY 2014 AccountingFeesSchedule
    Name:
    CLAUDE R & ETHEL B WHITTERBERGER
    FOUNDATION
    EIN: 23-7092604
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ACCOUNTING FEES 3,515 3,000   515

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

    TY 2014 GainLossSaleOtherAssetsSch
    Name:
    CLAUDE R & ETHEL B WHITTERBERGER
    FOUNDATION
    EIN: 23-7092604
    Name Date Acquired How Acquired Date Sold Purchaser Name Gross Sales Price Basis Basis Method Sales Expenses Total (net) Accumulated Depreciation
    75000 SLM CORPORATION 2004-03 PURCHASE 2014-01   75,000 78,007     -3,007  
    75 SHARES ORACLE CORPORATION 2012-02 PURCHASE 2014-01   2,813 2,140     673  
    1000 SHARES HESS CORPORATION 2012-09 PURCHASE 2014-01   77,774 57,548     20,226  
    10 CALL HESS CORPORATION 2013-07 PURCHASE 2014-01   5,284 5,284        
    300 SHARES L-3 COMMUNICATIONS 2010-05 PURCHASE 2014-01   28,395 23,962     4,433  
    300 SHARES L-3 COMMUNICATIONS 2012-05 PURCHASE 2014-01   28,395 20,651     7,744  
    6 CALL L-3 COMMUNICATIONS 2013-08 PURCHASE 2014-01   2,800 2,800        
    1300 SHARES WEESCON INTERNATIONAL 2013-07 PURCHASE 2014-01   93,928 87,034     6,894  
    13 CALL WESCO INTERNATIONAL 2013-10 PURCHASE 2014-01   9,439 9,439        
    15 CALL DICKS SPORTING GOODS 2013-01 PURCHASE 2014-01   4,185 1,041     3,144  
    50000 CATERPILLAR FIN 2009-04 PURCHASE 2014-02   50,000 49,686     314  
    2500 SHARES APOLLO INVESTMENTS 2012-08 PURCHASE 2014-02   22,672 19,407     3,265  
    1100 SHARES AMEREN CORP 2009-06 PURCHASE 2014-02   44,788 26,741     18,047  
    1400 SHARES APOLLO INVESTMENTS 2012-08 PURCHASE 2014-02   12,590 10,868     1,722  
    16 CALL BED BATH & BEYOND 2013-11 PURCHASE 2014-02   5,505       5,505  
    2400 SHARES WELLS FARGO 2009-05 PURCHASE 2014-03   118,657 46,960     71,697  
    900 SHARES APACHE CORP 2013-02 PURCHASE 2014-04   76,408 76,836     -428  
    550 SHARES PEPSICO 2008-05 PURCHASE 2014-04   46,516 36,985     9,531  
    1200 SHARES CHICAGO BRIDGE & IRON 2013-07 PURCHASE 2014-04   96,030 71,894     24,136  
    2600 SHARES MICROSOFT 2009-02 PURCHASE 2014-04   95,693 49,201     46,492  
    26 CALL MICROSOFT 2013-10 PURCHASE 2014-04   4,709 4,709        
    12 CALL CHICAGO BRIDGE & IRON 2013-11 PURCHASE 2014-04   6,041 6,041        
    1000 SHARES CVS CAREMAKR 2008-05 PURCHASE 2014-05   73,204 37,393     35,811  
    19 CALL CAMERON INTL 2014-02 PURCHASE 2014-05   6,459 10,239     -3,780  
    18 CALL DICKS SPORTING GOODS 2014-03 PURCHASE 2014-05   6,051 2,272     3,779  
    27 CALL BROADCOM CORP 2013-12 PURCHASE 2014-05   5,365 1,702     3,663  
    13 CALL DIRECTV 2014-04 PURCHASE 2014-05   8,965 14,780     -5,815  
    1000 SHARES AEGON NV 2013-02 PURCHASE 2014-06   25,272 25,291     -19  
    1300 SHARES CHICAGO BRIDGE & IRON 2014-06 PURCHASE 2014-06   93,310 102,449     -9,139  
    7 CALL CATERPILLAR INC 2002-12 PURCHASE 2014-07   3,521 3,521        
    700 SHARES CATERPILLAR 2002-12 PURCHASE 2014-07   66,511 67,130     -619  
    14 CALL DEERE & CO 2014-04 PURCHASE 2014-08   7,751 1,699     6,052  
    5200 SHARES PROSPECT CAPITAL 2013-07 PURCHASE 2014-08   54,821 57,423     -2,602  
    75 SHARES CATERPILLAR 2012-05 PURCHASE 2014-09   7,664 7,194     470  
    27 CALL BROADCOM CORP 2014-05 PURCHASE 2014-11   5,237 5,237        
    19 CALL CAMERON INTL 2014-05 PURCHASE 2014-11   9,243       9,243  
    2700 SHARES BROADCOM CORP 2013-12 PURCHASE 2014-12   86,226 76,933     9,293  
    1500 SHARES ENSCO 2013-03 PURCHASE 2014-12   49,775 87,394     -37,619  
    400 SHARES ENSCO 2013-05 PURCHASE 2014-12   13,273 23,085     -9,812  
    400 SHARES ENSCO 2014-05 PURCHASE 2014-12   13,273 20,430     -7,157  
    12 CALL DISNEY WALT CO 2014-02 PURCHASE 2014-12   8,995 17,838     -8,843  

    TY 2014 InvestmentsCorpBondsSchedule
    Name:
    CLAUDE R & ETHEL B WHITTERBERGER
    FOUNDATION
    EIN: 23-7092604
    Name of Bond End of Year Book Value End of Year Fair Market Value
    APPLIED MATERIALS 26,963 28,321
    CATERPILLAR    
    COMERICA BANK 50,998 54,115
    HEWLETT PACKARD 43,897 55,141
    MONSANTO CO 50,816 47,420
    MORGAN STANLEY 56,587 56,787
    PRINCIPAL LIFE INCM F 50,019 50,058
    SLM CORPORATION    

    TY 2014 InvestmentsCorpStockSchedule
    Name:
    CLAUDE R & ETHEL B WHITTERBERGER
    FOUNDATION
    EIN: 23-7092604
    Name of Stock End of Year Book Value End of Year Fair Market Value
    ABBOT LABORATORIES 97,193 130,558
    ALLIANCEBERSTEIN INCM 51,321 52,290
    AEGONN NV    
    AMEREN    
    APACHE    
    APOLLO INVESTMENTS 58,939 52,682
    APPLE 90,883 162,259
    BED BATH & BEYOND 96,529 121,872
    BLACKSTONE?GSO STRATEGIC 49,632 46,144
    BROADCOM    
    CVS 55,258 154,096
    CAMERON 114,190 94,905
    CATERPILLAR    
    CHEVRON 38,761 100,962
    CHICAGO BRIDGE & IRON    
    CISCO 83,903 130,731
    DEERE & CO 111,173 123,858
    DEUTSCHE HIGH INC OPPTYS 49,851 47,702
    DEVON ENERGY 78,318 85,694
    DICKS SPORTING GOODS 92,017 89,370
    DIRECT TV 75,226 112,710
    DISNEY WALT 73,432 113,028
    E M C CORP MASS 94,945 118,960
    EATON CORP 87,825 88,348
    EATON VANCE LTD DURATION 49,040 45,184
    EBAY 98,999 101,016
    ENSCO PLC    
    EXPRESS SCRIPTS 71,283 110,071
    FEDEX CORPORATION 79,358 104,196
    FIFTH STREET FINANCE 30,312 22,428
    GENERAL ELECTRIC 38,471 96,026
    HESS CORPORATION    
    HOME DEPOT INC 77,467 104,970
    HONDA MOTOR CO 80,924 70,848
    INTEL 88,728 145,160
    INTERNATIONAL BUSINESS MACHINES 43,492 80,220
    JOHNSON & JOHNSON 67,570 146,398
    JP MORGAN CHASE 99,720 156,450
    L-3 COMMUNICATION    
    MEDLEY CAPITAL CORP 58,889 39,732
    MICROSOFT    
    ORACLE    
    PENNANRPARK INVT 77,475 67,663
    PEPSICO INC 41,616 89,832
    PROSPECT CAPITAL    
    QUALCOMM INC 117,567 133,794
    SCHLUMBERGER 118,009 128,115
    STRYKER 78,120 141,495
    UNITED THERAPEUTICS CORP 111,875 155,388
    VERISON COMMUNICATIONS 81,087 79,526
    WALMART 76,376 94,468
    WELLS FARGO 39,134 109,640
    WELLS FARGO ADV INCOME 51,207 48,006
    WELLS FARGO ADV MULTI 49,741 46,342
    WESTCO    
    YAHOO INC 113,297 171,734
    GILEAD SCIENCES INC 91,746 122,538

    TY 2014 InvestmentsGovtObligationsSch
    Name:
    CLAUDE R & ETHEL B WHITTERBERGER
    FOUNDATION
    EIN: 23-7092604
    US Government Securities - End of Year Book Value:

     
    US Government Securities - End of Year Fair Market Value:

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


    545,907
    State & Local Government Securities - End of Year Fair Market Value:


    560,158


    TY 2014 OtherDecreasesSchedule
    Name:
    CLAUDE R & ETHEL B WHITTERBERGER
    FOUNDATION
    EIN: 23-7092604
    Description Amount
       


    TY 2014 OtherExpensesSchedule
    Name:
    CLAUDE R & ETHEL B WHITTERBERGER
    FOUNDATION
    EIN: 23-7092604
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    EXPENSES        
    OFFICE EXPENSE 4,110 2,055   2,055
    CONTRACT SERVICES 1,922 961   961
    DUES 1,107 554   553
    FOUNDATION CONFERENCE 271 271    
    INSURANCE 750 375   375


    TY 2014 OtherProfessionalFeesSchedule
    Name:
    CLAUDE R & ETHEL B WHITTERBERGER
    FOUNDATION
    EIN: 23-7092604
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    MANAGEMENT FEES 28,774 26,587   2,187