Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (i)Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... | 494,295 | 300,494 | 554,655 | 912,391 | 533,037 | 2,794,872 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 494,295 | 300,494 | 554,655 | 912,391 | 533,037 | 2,794,872 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | 584,339 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 2,210,533 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 494,295 | 300,494 | 554,655 | 912,391 | 533,037 | 2,794,872 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 122,649 | 131,680 | 149,332 | 154,362 | 216,446 | 774,469 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support Add lines 7 through 10. | 3,569,341 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose...... | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513.. | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 6 | Total. Add lines 1 through 5. | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons... | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e | Discount claimed for blockage or other factors (explain in detail in Part VI): | |||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| 7 | Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions) | |||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2014 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2014 |
(iii) Distributable Amount for 2014 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2014 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2014: | ||||
| a From 2009.......X | ||||
| b From 2010.......X | ||||
| c From 2011.......X | ||||
| d From 2012.......X | ||||
| e From 2013....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2014 distributable amount | ||||
|
i
Carryover from 2009 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2014 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2014 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
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|
6
Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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|
7 Excess distributions carryover to 2015. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a From 2010.......X | ||||
| b From 2011.......X | ||||
| c From 2012.......X | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | THE AUDIT REPORT, FINANCIALS, AND FORM 990 ARE REVIEWED WITH THE PRESIDENT, EXECUTIVE DIRECTOR, AND THE BOOKKEEPING STAFF. AFTER THIS MEETING, THE INFORMATION IS LEFT WITH THESE INDIVIDUALS IN ORDER TO ALLOW THEM TIME TO REVIEW THE FINANCIAL STATEMENTS IN GREATER DETAIL, IF NEEDED. IF NO ADDITIONAL CHANGES OR QUESTIONS ARISE, THEN THE AUDITED FINANCIAL STATEMENTS AND FORM 990 ARE DISTRIBUTED TO THE BOARD PRIOR TO THE NEXT BOARD MEETING. THE AUDITED FINANCIAL STATEMENTS AND FORM 990 ARE APPROVED BY THE ENTIRE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE BOARD OF DIRECTORS MONITOR ANY CHANGES IN RELATED PARTIES AND/OR CONFLICTS OF INTEREST WITH MEMBERS OF THE BOARD ANNUALLY (OR DURING THE YEAR IF NEEDED). BOARD MEMBERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY. WHERE A MEMBER MAY BE ASSOCIATED IN ANY WAY TO ANY INDIVIDUAL, FIRM OR ORGANIZATION WITH WHICH THE FOUNDATION MAY DO OR MAY CONSIDER DOING BUSINESS, THAT RELATIONSHIP SHALL BE DISCLOSED BY THE MEMBER TO THE ADMINISTRATIVE BOARD OR TO THE EXECUTIVE DIRECTOR, AS APPROPRIATE. WHERE HIS/HER BUSINESS OR OTHER RELATIONSHIP MAY BE INVOLVED IN A FINANCIAL TRANSACTION, THE TRANSACTION SHALL BE MADE AS A RESULT OF COMPETITIVE BIDDING OR OTHER OBJECTIVE MEASURE IN THE BEST INTEREST OF THE FOUNDATION. THE MEMBER CONCERNED MAY PROPERLY PARTICIPATE IN SUCH DISCUSSIONS, MAY BE COUNTED IN THE QUORUM, BUT SHALL NOT VOTE IN THE FINAL DECISION. |
| FORM 990, PART VI, SECTION B, LINE 15 | BELIEVING IT IS FUNDAMENTAL TO PAY EMPLOYEES A FAIR AND EQUITABLE AMOUNT FOR THEIR SERVICES, THE BARTON COMMUNITY COLLEGE PURSUED THE PURCHASE OF SALARY ADMINISTRATION SOFTWARE THAT IS (1)INTERNALLY CONSISTENT; (2)EXTERNALLY COMPETITIVE; AND (3)RESPONSIVE TO CHANGES IN ECONOMIC CONDITIONS. THE COMPEASE SALARY ADMINISTRATION SOFTWARE WAS PURCHASED BY THE COLLEGE THROUGH KOCHER GOODWIN AND ASSOCIATES, INC. (KG) WHO ARE COMPENSATION AND PERFORMANCE CONSULTANTS OUT OF WICHITA, KS. THROUGH A 10-FACTOR JOB EVALUATION, THE FOCUS IS ON THE JOB AND NOT THE PERSON HOLDING IT. THE JOB EVALUATION PROCESS ATTEMPTS TO: (1)ESTABLISH THE RELATIVE WORTH OF JOBS; (2)GROUP JOBS INTO APPROPRIATE PAY GRADES; (3)ENSURE A BASIS FOR DISCIPLINED RATHER THAN ARBITRARY JUDGMENTS; AND (4)PROVIDE CONSISTENT, UNDERSTANDABLE MEASURE OF THE WORTH OF EACH JOB. THE 10 COMPENSATORY FACTORS ARE GROUPED INTO THREE CATEGORIES, WHICH ARE: KNOWLEDGE/SKILLS, PROBLEM SOLVING (EFFORT), AND ACCOUNTABILITY. THE EVALUATION METHOD IS ESSENTIALLY A POINT/FACTOR COMPARISON PLAN BUILT AROUND A GROUP OF JOBS CALLED BENCHMARKS WHICH ARE: (1)WELL ESTABLISHED, CLEAR-CUT, CLEARLY UNDERSTOOD JOBS WITHIN THE COLLEGE; (2)REPRESENTATIVE OF LARGE EMPLOYEE POPULATIONS (MORE APPLICABLE AT LOWER LEVELS); AND (3) EASILY COMPARED TO LIKE JOBS OUTSIDE THE ORGANIZATION. THROUGH THE USE OF SALARY ADMINISTRATION SOFTWARE CONTAINING BENCHMARK JOBS THAT IS UTILIZED BY OTHER EDUCATIONAL ENTITIES ACROSS THE U.S., ALONG WITH THE KNOWLEDGE AND EXPERTISE OF KG CONSULTANTS DURING THE COMPARISON STUDY AND THE CONTINUED KG CONSULTING SERVICES, THE COLLEGE HAS NOW SET UP (2008 ACADEMIC YEAR) A SYSTEM TO JUDGE WHAT IS A FAIR AND A COMPETITIVE WAGE FOR EACH DESCRIBED POSITION HELD AT BARTON COMMUNITY COLLEGE. ONCE A YEAR, NORMALLY IN TIME FOR THE COLLEGE'S BUDGET-SETTING PROCESS (LATE SPRING), THE PRESIDENT REVIEWS THE EXECUTIVE DIRECTOR'S PERFORMANCE AGREEMENT SHOWING THE PAST YEAR'S GOALS AND OBJECTIVE RESULTS AND THE FUTURE YEAR'S GOALS AND OBJECTIVES. HE/SHE THEN RECOMMENDS ANY COMPENSATION INCREASE. THE DEAN OF ADMINISTRATION AND THE HUMAN RESOURCE OFFICE REVIEWS THE RECOMMENDATION, COMPARES THE REQUEST TO THE COMPEASE EVALUATION FORMULA AND EITHER APPROVES OR DENIES THE PRESIDENT'S REQUEST. THE NEW COMPENSATION RATE BECOMES EFFECTIVE ON JULY 1ST OF EACH ACADEMIC YEAR. |
| FORM 990, PART VI, SECTION C, LINE 19 | THESE DOCUMENTS ARE AVAILABLE UPON REQUEST AT BARTON COUNTY COMMUNITY COLLEGE FOUNDATION'S OFFICE. |
| FORM 990, PART XI, LINE 9: | RECORD INVESTMENTS AT FAIR MARKET VALUE -143,204. ADJUST REMAINDER INTEREST IN SMITH AND GETZ TRUSTS AT FMV 2,151. CHANGE IN VALUE OF BENEFICIAL INTEREST -366. |
| FORM 990 PART 1 LINE 18 | BARTON COUNTY COMMUNITY COLLEGE FOUNDATION 245 NE 30TH ROAD GREAT BEND, KS 67530 EMPLOYER IDENTIFICATION NUMBER: 48-6132945 FOR THE YEAR ENDING DECEMBER 31, 2014 BARTON COUNTY COMMUNITY COLLEGE FOUNDATION IS MAKING THE DE MINIMIS SAFTE HARBOR ELECTION UNDER SECTION 1.263(A)-1(F). |
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