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
BOONE COUNTY COMMUNITY TRUST
C/O CENTRAL TRUST & INVESTMENT CO

Number and street (or P.O. box number if mail is not delivered to street address)PO BOX 577   Room/suite
City or town, state or province, country, and ZIP or foreign postal code
COLUMBIA, MO65205
A Employer identification number

43-6182354
B Telephone number (see instructions)

(573) 874-8490
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$2,927,114
J Accounting method:
 
(Part I, column (d) must be on cash basis.)
F bullet
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books
(b) Net investment
income
(c) Adjusted net
income
(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach
schedule).............. 1,055
2 Check bullet
Sch. B ...............
3 Interest on savings and temporary cash investments 8,730 8,730  
4 Dividends and interest from securities...... 79,965 79,965  
5a Gross rents..............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 28,676
b Gross sales price for all assets on line 6a 466,189
7 Capital gain net income (from Part IV, line 2)... 28,676
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)....... 1,443 1,443  
12 Total. Add lines 1 through 11........ 119,869 118,814  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 19,673 9,836   9,836
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... 1,800 900   900
c Other professional fees (attach schedule).... 3,855 3,855   0
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... 2,444 0   0
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... 75 0   0
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 27,847 14,591   10,736
25 Contributions, gifts, grants paid........ 107,408 107,408
26 Total expenses and disbursements. Add lines 24 and 25 135,255 14,591   118,144
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -15,386
b Net investment income (if negative, enter -0-) 104,223
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2014)
Form 990-PF (2014)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.)
Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing...............      
2 Savings and temporary cash investments.......... 40,309 179,468 179,468
3 Accounts receivable bullet  
Less: allowance for doubtful accounts bullet        
4 Pledges receivable bullet  
Less: allowance for doubtful accounts bullet        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) bullet  
Less: allowance for doubtful accounts bullet        
8 Inventories for sale or use...............      
9 Prepaid expenses and deferred charges...........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)........ 1,309,162 Click to see attachment1,420,842 2,022,451
c Investments—corporate bonds (attach schedule)........ 991,447 Click to see attachment725,222 725,195
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) 2,340,918 2,325,532 2,927,114
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable..................    
19 Deferred revenue..................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe bullet)    
23 Total liabilities (add lines 17 through 22).......... 0 0
Net Assets or Fund Balances bullet
and complete lines 24 through 26 and lines 30 and 31.
24 Unrestricted...................    
25 Temporarily restricted................    
26 Permanently restricted................    
bullet
and complete lines 27 through 31.
27 Capital stock, trust principal, or current funds......... 1,485,121 1,485,121
28 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
29 Retained earnings, accumulated income, endowment, or other funds 855,797 840,411
30 Total net assets or fund balances (see instructions)...... 2,340,918 2,325,532
31 Total liabilities and net assets/fund balances (see instructions).. 2,340,918 2,325,532
Part III Analysis of Changes in Net Assets or Fund Balances
1 Total net assets or fund balances at beginning of year—Part II, column (a), line 30 (must agree
with end-of-year figure reported on prior year’s return)............... 1 2,340,918
2 Enter amount from Part I, line 27a..................... 2 -15,386
3 Other increases not included in line 2 (itemize) bullet 3 0
4 Add lines 1, 2, and 3.......................... 4 2,325,532
5 Decreases not included in line 2 (itemize) bullet 5 0
6 Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30. 6 2,325,532
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.)
1 a AFLAC INC COM P 1999-06-03 2014-12-12
b AQR SMALL CAP MOMENTUM FD CL L P 2012-05-25 2014-10-09
c ABERDEEN EMERGING MKTS INST FD CL INST P 2013-04-25 2015-01-23
d ABERDEEN EMERGING MKTS INST FD CL INST P 2013-08-29 2015-01-23
e BHP BILLITON LTD ADR P 2010-08-11 2014-10-09
CALIFORNIA RESOURCES CORP P 2012-05-25 2014-12-17
DRIEHAUS SELECT CREDIT FD P 2012-12-28 2015-01-23
DRIEHAUS SELECT CREDIT FD P 2013-04-25 2015-01-23
DRIEHAUS SELECT CREDIT FD P 2013-05-24 2015-01-23
DRIEHAUS SELECT CREDIT FD P 2013-12-18 2015-01-23
EATON VANCE PARAMETRIC COMMODITY STRAT I P 2013-08-29 2015-01-23
GENERAL MOTORS CO P 2011-07-07 2014-09-08
GENERAL MOTORS CO P 2012-05-25 2014-09-08
GENERAL MOTORS CO P 2013-12-17 2014-09-08
HALLIBURTON CO P 2012-05-25 2014-12-22
LLOYDS TSB BANK DTD P 2010-11-22 2015-01-12
MERCK & CO INC P 2007-12-13 2015-03-01
NOW INC P 2013-12-17 2014-10-09
OCCIDENTAL PETROLEUM CORP P 2012-05-25 2014-12-17
PIMCO TOTAL RETURN FD INST CL P 2011-12-27 2015-01-23
THORNBURG INTL VALUE FD INST CL P 2011-12-27 2014-09-25
CAPITAL GAINS DIVIDENDS P    
(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 11,741   4,605 7,136
b 22,589   16,483 6,106
c 31,278   35,000 -3,722
d 22,024   21,000 1,024
e 2,861   3,554 -693
187   226 -39
56,127   60,666 -4,539
10,947   12,000 -1,053
9,033   10,000 -967
18,047   20,000 -1,953
10,487   13,263 -2,776
6,627   6,390 237
6,627   4,488 2,139
9,941   12,540 -2,599
3,974   3,141 833
75,000   76,253 -1,253
100,000   100,000 0
687   790 -103
6,222   6,260 -38
17,341   17,293 48
16,890   13,561 3,329
27,559     27,559
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       7,136
b       6,106
c       -3,722
d       1,024
e       -693
      -39
      -4,539
      -1,053
      -967
      -1,953
      -2,776
      237
      2,139
      -2,599
      833
      -1,253
      0
      -103
      -38
      48
      3,329
      27,559
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 28,676
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 123,641 2,868,503 0.043103
2012 118,088 2,730,131 0.043254
2011 112,416 2,251,502 0.049929
2010 110,942 2,229,371 0.049764
2009 107,648 2,166,118 0.049696
2 Total of line 1, column (d) ...................... 2 0.235746
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 0.047149
4 Enter the net value of noncharitable-use assets for 2014 from Part X, line 5..... 4 2,907,353
5 Multiply line 4 by line 3....................... 5 137,079
6 Enter 1% of net investment income (1% of Part I, line 27b)........... 6 1,042
7 Add lines 5 and 6......................... 7 138,121
8 Enter qualifying distributions from Part XII, line 4.............. 8 118,144
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 2,084
hereBulletand enter 1% of Part I, line 27b...................
c All other domestic foundations enter 2% of line 27b. Exempt foreign organizations enter 4% of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2 0
3 Add lines 1 and 2........................... 3 2,084
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 2,084
6 Credits/Payments:
a 2014 estimated tax payments and 2013 overpayment credited to 2014 6a 1,959
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 1,959
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 9 125
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10  
11 Enter the amount of line 10 to be: Credited to 2015 estimated taxBullet   RefundedBullet 11  
Part VII-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes (see Instructions
for definition)?.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. bullet$ 0(2) On foundation managers.bullet$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?........
4a
 
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)
    bulletMO
    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 addressbulletBCCTRUST.ORG
    14
    The books are in care ofbulletCENTRAL TRUST AND INVESTMENT COMPAN Telephone no.bullet (573) 874-8490
    Located atbullet720 EAST BROADWAYCOLUMBIAMO ZIP+4bullet65205
    15
    Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041.........bullet
    and enter the amount of tax-exempt interest received or accrued during the year ......bullet
    15  
    16 At any time during calendar year 2014, did the foundation have an interest in or a signature or other authority over YesNo
    a bank, securities, or other financial account in a foreign country?
    16   No
    See instructions for exceptions and filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR). If "Yes", enter the name of the foreign country bullet  
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 6
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required
    File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
    Yes
    No
    1a
    During the year did the foundation (either directly or indirectly):
    (1) Engage in the sale or exchange, or leasing of property with a disqualified person?
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person?........................
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person?
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person?
    (5) Transfer any income or assets to a disqualified person (or make any of either available
    for the benefit or use of a disqualified person)?.................
    (6) Agree to pay money or property to a government official? (Exception. Check "No"
    if the foundation agreed to make a grant to or to employ the official for a period
    after termination of government service, if terminating within 90 days.).........
    b
    If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
    section 53.4941(d)-3 or in a current notice regarding disaster assistance (see instructions)? ........
    1b
     
     
    .........bullet
    c
    Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
    that were not corrected before the first day of the tax year beginning in 2014?.............
    1c
     
    No
    2
    Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
    operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
    a
    At the end of tax year 2014, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2014?...............
    If "Yes," list the years bullet2013, 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
    Yes
     
    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
    CENTRAL TRUST INVESTMENT COMPANY TRUSTEE
    2.00
    19,673 0 0
    720 E BROADWAY PO BOX 577
    COLUMBIA,MO65205
    AM PRICE COMMITTEE
    0.00
    0 0 0
    BOONE COUNTY NATIONAL BANK EIGHTH
    AND BROADWAY
    COLUMBIA,MO65201
    LYNDA BAUMGARTNER COMMITTEE
    0.00
    0 0 0
    BOONE COUNTY NATIONAL BANK EIGHTH
    AND BROADWAY
    COLUMBIA,MO65201
    JANICE D WITHERWAX COMMITTEE
    0.00
    0 0 0
    BOONE COUNTY NATIONAL BANK EIGHTH
    AND BROADWAY
    COLUMBIA,MO65201
    DAVID L KNIGHT COMMITTEE
    0.00
    0 0 0
    BOONE COUNTY NATIONAL BANK EIGHTH
    AND BROADWAY
    COLUMBIA,MO65201
    VICKI RUSSEL COMMITTEE
    0.00
    0 0 0
    BOONE COUNTY NATIONAL BANK EIGHTH
    AND BROADWAY
    COLUMBIA,MO65201
    RB PRICE III COMMITTEE
    0.00
    0 0 0
    BOONE COUNTY NATIONAL BANK EIGHTH
    AND BROADWAY
    COLUMBIA,MO65201
    DAVID STEPANEK COMMITTEE
    0.00
    0 0 0
    BOONE COUNTY NATIONAL BANK EIGHTH
    AND BROADWAY
    COLUMBIA,MO65201
    2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
    (a) Name and address of each employee paid more than $50,000 (b) Title, and average
    hours per week
    devoted to position
    (c) Compensation (d) Contributions to
    employee benefit
    plans and deferred
    compensation
    (e) Expense account,
    other allowances
    NONE
    Total number of other employees paid over $50,000...................bullet 0
    3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
    (a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
    NONE
    Total number of others receiving over $50,000 for professional services.............bullet0
    Part IX-A
    Summary of Direct Charitable Activities
    List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
    1
     
    2  
    3  
    4  
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 8
    Part IX-B
    Summary of Program-Related Investments (see instructions)
    Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
    1  
    2  
    All other program-related investments. See instructions.
    3  
    Total. Add lines 1 through 3.........................bullet0
    Part X
    Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations,
    see instructions.)
    1
    Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
    purposes:
    a
    Average monthly fair market value of securities...................
    1a
    2,868,961
    b
    Average of monthly cash balances.......................
    1b
    82,666
    c
    Fair market value of all other assets (see instructions)................
    1c
    0
    d
    Total (add lines 1a, b, and c).........................
    1d
    2,951,627
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) .............
    1e
    0
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
    0
    3
    Subtract line 2 from line 1d.........................
    3
    2,951,627
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
    44,274
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    2,907,353
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    145,368
    Part XI
    Distributable Amount bullet and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
    145,368
    2a
    Tax on investment income for 2014 from Part VI, line 5......
    2a
    2,084
    b
    Income tax for 2014. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    2,084
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    143,284
    4
    Recoveries of amounts treated as qualifying distributions................
    4
    0
    5
    Add lines 3 and 4............................
    5
    143,284
    6
    Deduction from distributable amount (see instructions).................
    6
    0
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII, line 1 ...
    7
    143,284
    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
    118,144
    b
    Program-related investments—total from Part IX-B..................
    1b
    0
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
     
    3
    Amounts set aside for specific charitable projects that satisfy the:
    a
    Suitability test (prior IRS approval required)....................
    3a
     
    b
    Cash distribution test (attach the required schedule) .................
    3b
     
    4
    Qualifying distributions. Add lines 1a through 3b. Enter here and on Part V, line 8, and Part XIII, line 4
    4
    118,144
    5
    Foundations that qualify under section 4940(e) for the reduced rate of tax on net investment
    income. Enter 1% of Part I, line 27b (see instructions).................
    5
    0
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
    118,144
    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 7 143,284
    2 Undistributed income, if any, as of the end of 2014:
    a Enter amount for 2013 only....... 128,891
    b Total for prior years:20, 20, 20 0
    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......... 0
    4Qualifying distributions for 2014 from Part
    XII, line 4: bullet$ 118,144
    a Applied to 2013, but not more than line 2a 118,144
    b Applied to undistributed income of prior years
    (Election required—see instructions).....
    0
    c Treated as distributions out of corpus (Election
    required—see instructions).........
    0
    d Applied to 2014 distributable amount..... 0
    e Remaining amount distributed out of corpus 0
    5 Excess distributions carryover applied to 2014. 0 0
    (If an amount appears in column (d), the
    same amount must be shown in column (a).)
    6Enter the net total of each column as
    indicated below:
    a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 0
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ...........
    0
    c Enter the amount of prior years’ undistributed
    income for which a notice of deficiency has
    been issued, or on which the section 4942(a)
    tax has been previously assessed......
    0
    d Subtract line 6c from line 6b. Taxable amount
    —see instructions ...........
    0
    e Undistributed income for 2013. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............
    10,747
    f Undistributed income for 2014. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2015 ..........
    143,284
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (Election may
    be required - see instructions) .......
    0
    8Excess distributions carryover from 2009 not
    applied on line 5 or line 7 (see instructions) ...
    0
    9Excess distributions carryover to 2015.
    Subtract lines 7 and 8 from line 6a ......
    0
    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)
    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:
    CENTRAL TRUST AND INVESTMENT COMPAN
    720 E BROADWAY PO BOX 577
    COLUMBIA,MO65205
    (573) 874-8490
    bThe form in which applications should be submitted and information and materials they should include:
    REQUESTS SUBMITTED IN LETTER FORM DETAILING THE SPECIFIC USES OR NEEDS FOR THE FUNDS REQUESTED AND THE AMOUNT REQUESTED.
    cAny submission deadlines:
    THERE ARE NO SPECIFIED SUBMISSION DEADLINES.
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    CONTRIBUTIONS OR GRANTS ARE LIMITED TO IRC 501(C)(3) ORGANIZATIONS LOCATED IN BOONE COUNTY, MISSOURI
    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
    BOONE COUNTY HISTORICAL SOCIETY
    3801 PONDEROSA STREET
    COLUMBIA,MO65201
    NONE CHARITABLE MAPLEWOOD HOUSE 7,500
    IN2ACTION
    PO BOX 86
    COLUMBIA,MO65205
    NONE CHARITABLE VAN PURCHASE 6,000
    BIG BROTHERSBIG SISTERS OF MID-MO
    4250 EAST BROADWAY STE 1067
    COLUMBIA,MO65203
    NONE CHARITABLE EVENT SIGNS 3,000
    COLUMBIA MONTESSORI SOCIETY INC
    3 ANDERSON AVENUE
    COLUMBIA,MO65203
    NONE CHARITABLE 2 HVAC UNITS 10,000
    FAMILY HEALTH CENTER OF BOONE COUNTY
    1001 W WORLEY STREET
    COLUMBIA,MO65203
    NONE CHARITABLE 30 THERMOSCAN THERMOMETERS 7,311
    LOAVES & FISHES WILKES BLVD UMC
    702 WILKES BLVD
    COLUMBIA,MO65201
    NONE CHARITABLE SOUP KITCHEN REMODEL 15,000
    MARY LEE JOHNSTON COMMUNITY LEARNING CENTER
    1509 HINKSON AVENUE
    COLUMBIA,MO65201
    NONE CHARITABLE HVAC 1509 HINKSON 10,930
    PHOENIX PROGRAMS INC
    90 EAST LESLIE LANE
    COLUMBIA,MO65202
    NONE CHARITABLE SHOWER UNIT CONSTRUCTION 6,354
    CAT COLUMBIA ACCESS TELEVISION
    1200 E BROADWAY CAMPUS BOX 2113
    COLUMBIA,MO65215
    NONE CHARITABLE 3 CAMERAS 4,000
    COLUMBIA STEM ALLIANCE CPS
    1818 W WORLEY STREET
    COLUMBIA,MO65203
    NONE CHARITABLE EQUIPMENT FOR BUS 15,000
    FOOD BANK OF CENTRAL MO
    2101 VANDIVER DRIVE
    COLUMBIA,MO65202
    NONE CHARITABLE REPAVING PARKING LOT 6,000
    JOB POINT
    400 WILKES BLVD
    COLUMBIA,MO65201
    NONE CHARITABLE KITCHEN WIRING UPGRADE 7,000
    CURATORS UMC
    310 JESSE HALL
    COLUMBIA,MO65211
    NONE CHARITABLE EQUIPMENT MEDZOU CLINIC 5,313
    VOLUNTARY ACTION CENTER
    403A VANDIVER DRIVE
    COLUMBIA,MO65202
    NONE CHARITABLE COMPUTER SERVER 4,000
    Total .................................bullet 3a 107,408
    bApproved for future payment
    Total .................................bullet 3b 0
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 12
    Part XVI-A
    Analysis of Income-Producing Activities
    Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
    Related or exempt
    function income
    (See instructions.)
    1Program service revenue: (a)
    Business code
    (b)
    Amount
    (c)
    Exclusion code
    (d)
    Amount
    a
    b
    c
    d
    e
    f
    gFees and contracts from government agencies          
    2 Membership dues and assessments....          
    3
    Interest on savings and temporary cash investments ............
        14 8,730  
    4 Dividends and interest from securities....     14 79,965  
    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.....     01 1,443  
    8
    Gain or (loss) from sales of assets other than inventory .............
        14 28,676  
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory..          
    11 Other revenue: a
    b
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e).. 0 118,814 0
    13Total. Add line 12, columns (b), (d), and (e)..................
    13118,814
    (See worksheet in line 13 instructions to verify calculations.)
    Part XVI-B
    Relationship of Activities to the Accomplishment of Exempt Purposes
    Line No.
    DownArrow
    Explain below how each activity for which income is reported in column (e) of Part XVI-A contributed importantly to
    the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
    instructions.)
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 13
    Part XVII
    Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
    1
    Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political
    Yes
    No
    organizations?
    a
    Transfers from the reporting foundation to a noncharitable exempt organization of:
    (1) Cash...................................
    1a(1)
     
    No
    (2) Other assets.................................
    1a(2)
     
    No
    b
    Other transactions:
    (1) Sales of assets to a noncharitable exempt organization....................
    1b(1)
     
    No
    (2) Purchases of assets from a noncharitable exempt organization..................
    1b(2)
     
    No
    (3) Rental of facilities, equipment, or other assets.......................
    1b(3)
     
    No
    (4) Reimbursement arrangements...........................
    1b(4)
     
    No
    (5) Loans or loan guarantees.............................
    1b(5)
     
    No
    (6) Performance of services or membership or fundraising solicitations................
    1b(6)
     
    No
    c
    Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
    1c
     
    No
    d
    If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
    of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
    in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
    (a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
    2a
    Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
    described in section 501(c) of the Code (other than section 501(c)(3)) or in section 527?...........
    b
    If "Yes," complete the following schedule.
    (a) Name of organization (b) Type of organization (c) Description of relationship
    Sign Here
    Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
    Bullet Bullet
    May the IRS discuss this return
    with the preparer shown below
    (see instr.)?
    Signature of officer or trustee Date Title
    Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date PTIN
    Firm's namebullet



    Firm's addressbullet







    Firm's EINbullet
    Phone no.
    Form 990-PF (2014)
    Additional Data


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description

    TY 2014 AccountingFeesSchedule
    Name:
    BOONE COUNTY COMMUNITY TRUST
    C/O CENTRAL TRUST & INVESTMENT CO
    EIN: 43-6182354
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ACCOUNTING FEES 1,800 900   900

    TY 2014 InvestmentsCorpBondsSchedule
    Name:
    BOONE COUNTY COMMUNITY TRUST
    C/O CENTRAL TRUST & INVESTMENT CO
    EIN: 43-6182354
    Name of Bond End of Year Book Value End of Year Fair Market Value
    EATON VANCE FLOATING RATE HI INCOME FD 324,991 326,860
    EATON VANCE GLOBAL MACRO ABSOLUTE RETURN ADV FD CL I 87,017 89,821
    FEDERATED HIGH YIELD BOND FD INSTL 125,000 123,714
    ISHARES BARCLAYS 1-3 YEAR CREDIT BOND FD 20,888 21,102
    MFS EMERGING MARKETS DEBT CL I 99,567 97,542
    GOLDMAN SACHS STRATEGIC INCOME FD 37,759 36,603
    JPMORGAN CORE BD FD CL SEL 20,000 19,748
    EATON VANCE NATL LIMITED MATURITY MUNI INC FD CL I 10,000 9,805

    TY 2014 InvestmentsCorpStockSchedule
    Name:
    BOONE COUNTY COMMUNITY TRUST
    C/O CENTRAL TRUST & INVESTMENT CO
    EIN: 43-6182354
    Name of Stock End of Year Book Value End of Year Fair Market Value
    AQR MANAGED FUTURES STRATEGY FD CL I 46,970 52,525
    AQR MOMENTUM FD CL L 25,000 35,836
    AQR SMALL CAP MOMENTUM FD CL L 3,517 5,092
    AT & T CORP (NEW) 10,390 10,362
    BERKSHIRE HATHAWAY INC CL B 19,677 35,750
    BRISTOL MYERS SQUIBB CO 10,634 19,380
    CATERPILLAR INC 12,999 12,798
    COCA COLA CO 10,738 16,384
    CONOCOPHILLIPS 8,569 12,736
    DEERE & CO 8,687 9,368
    DOMINION RESOURCES 10,878 21,861
    EMC CORP 13,500 26,340
    EMERSON ELECTRIC 5,006 7,237
    EXPRESS SCRIPTS HOLDING CO 5,450 8,714
    EXXON MOBIL CORP 15,175 17,892
    FEDERATED STRATEGIC VALUE INSTL 40,000 49,876
    FEDEX CORP 6,773 34,644
    FIDELITY LOW PRICED STOCK FUND 82,500 221,907
    FMI COMMON STOCK FUND 16,000 21,372
    GENERAL DYNAMICS 10,963 35,040
    GENERAL ELECTRIC CO 6,061 8,181
    GOLDMAN SACHS GROUP INC 10,863 16,495
    HARBOR INTERNATIONAL FUND 47,445 124,283
    INTEL CORP 9,066 13,784
    INTERNATIONAL BUSINESS MACHINES CORP 16,090 22,055
    JOHNSON & JOHNSON 17,770 30,042
    JP MORGAN CHASE & CO 5,027 9,867
    MASTERCARD INC 15,928 27,678
    MCDONALDS CORP 11,174 18,227
    MCKESSON CORP 10,357 28,468
    MICROSOFT CORP 31,123 46,860
    AMG SOUTHERNSUN SMALL CAP INSTL 43,000 52,982
    OAKMARK INTL CL I 10,000 12,797
    ORACLE CORP 6,788 8,698
    PEPSICO INC 13,429 19,286
    PHILIP MORRIS INTERNATIONAL 15,823 26,582
    PIMCO ALL ASSET ALL AUTHORITY FD INSTL SHS 110,278 95,134
    PROCTOR & GAMBLE CO 10,929 14,894
    SANOFI CVR 12/31/2020 1,412 438
    SCHLUMBERGER LTD 10,596 15,431
    SOUTHERN CO 10,788 14,418
    SPDR GOLD TRUST 68,158 51,345
    TARGET CORP 8,603 23,796
    THERMO FISHER SCIENTIFIC INC 11,701 25,926
    TORTOISE ENERGY INFRASTRUCTURE 53,238 56,811
    UNITED TECHNOLOGIES CORP 7,238 25,777
    VERIZON COMMUNICATIONS 19,907 24,720
    VISA INC CL A 14,390 41,208
    WALGREEN CO 7,763 21,460
    WALMART STORES INC 14,341 22,281
    WELLS FARGO COMPANY 2,585 5,596
    NATIONAL OILWELL INC 7,028 4,919
    VOYA GLOBAL REAL ESTATE FD CL I 37,000 44,008
    AQR MULTI STRATEGY ALTERNATIVE FD 40,000 38,683
    WHITEBOX TACTICAL OPPORTUNITIES FD 59,714 55,964
    CHEVRON CORP 6,270 6,077
    CHICAGO BRIDGE & IRON CO 16,856 14,650
    DEVON ENERGY CORP 1,575 1,696
    EOG RESOURCES INC 2,464 2,306
    MORGAN STANLEY GROUP INC 5,838 6,074
    PRICELINE GROUP INC 41,289 58,602
    SUNTRUST BANKS INC 5,890 6,189
    JAZZ PHARMACEUTICALS PLC 14,264 17,935
    DFA INTL SMALL CAP VALUE PORT 1,000 1,029
    MFS INTL DISCOVERY CL I 1,000 1,050
    VANGUARD FTSE EMERGING MARKETS ETF 8,357 8,468
    ROBECO BOSTON PARTNERS LONG/SHORT RESEARCH FD CL I 30,000 34,851
    TORTOISE/NUANCE MLP & PIPELINE INSTL CL 52,000 54,383
    VANGUARD REIT INDEX FD ADM 15,000 13,504
    AVENUE CREDIT STRATEGIES FD INS 90,000 91,429

    TY 2014 OtherExpensesSchedule
    Name:
    BOONE COUNTY COMMUNITY TRUST
    C/O CENTRAL TRUST & INVESTMENT CO
    EIN: 43-6182354
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    RESERVATION FEE 75 0   0


    TY 2014 OtherIncomeSchedule2
    Name:
    BOONE COUNTY COMMUNITY TRUST
    C/O CENTRAL TRUST & INVESTMENT CO
    EIN: 43-6182354
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    FEDERAL REFUND 1,429 1,429 1,429
    DAIMLER CHRYSLER SEC. LITIGATION 14 14 14


    TY 2014 OtherProfessionalFeesSchedule
    Name:
    BOONE COUNTY COMMUNITY TRUST
    C/O CENTRAL TRUST & INVESTMENT CO
    EIN: 43-6182354
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    INVESTMENT MNGMT FEES 3,855 3,855   0


    TY 2014 TaxesSchedule
    Name:
    BOONE COUNTY COMMUNITY TRUST
    C/O CENTRAL TRUST & INVESTMENT CO
    EIN: 43-6182354
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    FOREIGN INCOME TAX 568 0   0
    ESTIMATE TAX PAYMENTS 1,876 0   0