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. By law, the IRS cannot redact the information on the form.
bulletInformation about Form 990-PF and its instructions is at www.irs.gov/form990pf.
OMB No. 1545-0052
2013
Open to Public Inspection
For calendar year 2013, or tax year beginning 07-01-2013 , and ending 06-30-2014
Name of foundation
BLACK RIVER OUTDOOR EDUCATION PROGRAM INC
 

Number and street (or P.O. box number if mail is not delivered to street address)60 CUTTER MILL RD SUITE NO 214   Room/suite
City or town, state or province, country, and ZIP or foreign postal code
GREAT NECK, NY110213104
A Employer identification number

80-0156468
B Telephone number (see instructions)

(212) 303-0214
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$8,776,525J 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) 1,106,300
2 Check bullet
3 Interest on savings and temporary cash investments 1,276 1,276 1,276
4 Dividends and interest from securities...... 66,740 66,740 66,740
5a Gross rents..............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 16,759
b Gross sales price for all assets on line 6a 2,825,815
7 Capital gain net income (from Part IV, line 2)... 16,759
8 Net short-term capital gain......... 0
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)....... 4,800 0 0
12 Total. Add lines 1 through 11........ 1,195,875 84,775 68,016
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0 0 0 0
14 Other employee salaries and wages...... 208,377 0 0 206,556
15 Pension plans, employee benefits....... 45,644 0 0 51,558
16a Legal fees (attach schedule)......... Click to see attachment 6,963 1,741 0 6,471
b Accounting fees (attach schedule)....... Click to see attachment 22,898 1,000 1,000 24,374
c Other professional fees (attach schedule).... Click to see attachment 89,560 26,219 0 69,860
17 Interest...............        
18 Taxes (attach schedule) (see instructions) Click to see attachment 4,315 806 0 2,563
19 Depreciation (attach schedule) and depletion... Click to see attachment 213,362 0 0
20 Occupancy.............. 18,077 0 0 48,018
21 Travel, conferences, and meetings....... 34,928 0 0 35,266
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 156,100 7,842 0 151,872
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 800,224 37,608 1,000 596,538
25 Contributions, gifts, grants paid........ 3,100 3,100
26 Total expenses and disbursements. Add lines 24 and 25 803,324 37,608 1,000 599,638
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 392,551
b Net investment income (if negative, enter -0-) 47,167
c Adjusted net income (if negative, enter -0-)... 67,016
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2013)
Form 990-PF (2013)
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 32,707 32,707
2 Savings and temporary cash investments.......... 351,697 773,228 773,228
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........... 6,651 5,206 5,206
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)........ 89,307 Click to see attachment0 0
c Investments—corporate bonds (attach schedule)........      
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans..............      
13 Investments—other (attach schedule)........... 4,157,437 Click to see attachment5,103,459 5,103,459
14 Land, buildings, and equipment: basis bullet3,638,593
Less: accumulated depreciation (attach schedule) bullet776,668 2,557,486 Click to see attachment2,861,925 2,861,925
15 Other assets (describe bullet) Click to see attachment17,643 Click to see attachment0 Click to see attachment0
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 7,180,223 8,776,525 8,776,525
Liabilities 17 Accounts payable and accrued expenses.......... 148,742 68,990
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) Click to see attachment0 Click to see attachment9,067
23 Total liabilities (add lines 17 through 22).......... 148,742 78,057
Net Assets or Fund Balances bullet
and complete lines 24 through 26 and lines 30 and 31.
24 Unrestricted.................... 7,031,481 8,698,468
25 Temporarily restricted................    
26 Permanently restricted................    
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 page 17 of the
instructions).................... 7,031,481 8,698,468
31 Total liabilities and net assets/fund balances (see page 17 of
the instructions).................. 7,180,223 8,776,525
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 7,031,481
2 Enter amount from Part I, line 27a..................... 2 392,551
3 Other increases not included in line 2 (itemize) bulletClick to see attachment 3 1,274,436
4 Add lines 1, 2, and 3.......................... 4 8,698,468
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 8,698,468
Form 990-PF (2013)
Form 990-PF (2013)
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 RAISED ANIMALS AND EQUIPMENT P   2013-12-31
b PUBLICLY TRADED SECURITIES     2013-12-31
c PUBLICLY TRADED SECURITIES     2013-12-31
d PUBLICLY TRADED SECURITIES     2013-12-31
e PUBLICLY TRADED SECURITIES     2013-12-31
PUBLICLY TRADED SECURITIES     2013-12-31
PUBLICLY TRADED SECURITIES     2013-12-31
(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     1,364 -1,364
b 127,121   140,534 -13,413
c 217,427   151,211 66,216
d 2,392,908   2,466,116 -73,208
e 50,044   47,745 2,299
1,043   2,086 -1,043
37,272     37,272
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       -1,364
b       -13,413
c       66,216
d       -73,208
e       2,299
      -1,043
      37,272
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 16,759
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 -14,777
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 page 18 of the 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))
2012 874,503 4,247,732 0.205875
2011 1,814,294 2,497,591 0.726418
2010 1,274,201 3,618,647 0.352121
2009 1,325,401 2,562,651 0.517199
2008 291,982 1,978,993 0.147541
2 Total of line 1, column (d) ...................... 2 1.949154
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 0.389831
4 Enter the net value of noncharitable-use assets for 2013 from Part X, line 5..... 4 4,821,015
5 Multiply line 4 by line 3....................... 5 1,879,381
6 Enter 1% of net investment income (1% of Part I, line 27b)........... 6 472
7 Add lines 5 and 6......................... 7 1,879,853
8 Enter qualifying distributions from Part XII, line 4.............. 8 1,094,673
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 (2013)
Form 990-PF (2013)
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 1 943
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............................ 3 943
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- ..... 5 943
6 Credits/Payments:
a 2013 estimated tax payments and 2012 overpayment credited to 2013 6a 1,928
b Exempt foreign organizations—tax withheld at source....... 6b
c Tax paid with application for extension of time to file (Form 8868) 6c 5,000
d Backup withholding erroneously withheld ........... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 6,928
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 5,985
11 Enter the amount of line 10 to be: Credited to 2014 estimated taxBullet5,985 RefundedBullet 11 0
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 page 19 of
the 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
Yes
 
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
Yes
 
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)
    bulletNY, DE
    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 2013 or the taxable year beginning in 2013 (see instructions for Part XIV)?
    If "Yes," complete Part XIV.............................
    9
    Yes
     
    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 addressbulletHTTP://BLACKRIVEROEP.ORG
    14
    The books are in care ofbulletBLACK RIVER MANAGEMENT COMPANY Telephone no.bullet (212) 303-0214
    Located atbullet60 CUTTER MILL ROADGREAT NECKNY ZIP+4bullet110213104
    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 2013, 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?
    16Yes  
    See instructions for exceptions and filing requirements for Form TD F 90-22.1. If "Yes", enter the name of the
    foreign country bulletCA
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 5
    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 page 20 of the instructions)?...
    1b
     
    No
    .........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 2013?.............
    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 2013, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2013?...............
    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 2013 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 2013.)....................
    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 2013?
    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 509(a)(1), (2), or (3), or section 4940(d)(2)? (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
     
    No
    .........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). Click to see attachment
    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 (2013)
    Form 990-PF (2013)
    Page 6
    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
    GILBERT BUTLER PRESIDENT
    3.00     		0 0 0
    60 CUTTER MILL ROAD SUITE 214
    GREAT NECK,NY11021
    DHRUVIKA AMIN VP FINANCE & ADMIN
    3.50     		0 0 0
    11903 POTATO HILL RD
    BOONVILLE,NY13309
    TOMER INBAR SECRETARY
    1.00     		0 0 0
    11903 POTATO HILL RD
    BOONVILLE,NY13309
    DANA BEACH DIRECTOR
    1.00     		0 0 0
    11903 POTATO HILL RD
    BOONVILLE,NY13309
    ANTHONY SPIRIDIGLOIZZI DIRECTOR
    1.00     		0 0 0
    11903 POTATO HILL RD
    BOONVILLE,NY13309
    PEGGY O'SHEA DIRECTOR
    1.00     		0 0 0
    11903 POTATO HILL RD
    BOONVILLE,NY13309
    JOSEPH MANCARI ASST CONTROLLER
    14.50     		0 0 0
    11903 POTATO HILL RD
    BOONVILLE,NY13309
    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
    APPLEMILL DEVELOPMENT CORPORATION CONTRACTOR 100,677
    6667 OTTER CREEK ROAD
    GLENFIELD,NY13343
    BURDICK CONSTRUCTION COMPANY GENERAL CONTRACTOR 78,854
    10199 STATE ROUTE 28
    ALDER CREEK,NY13301
    BLACK RIVER MANGAGEMENT COMPANY FINANCE & ADMIN 52,438
    60 CUTTER MILL RD
    GREAT NECK,NY11021
    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 OPERATED AN ENVIRONMENTAL EDUCATION CAMPUS AND FACILITIES AND PROVIDED EDUCATIONAL AND AEROBIC PROGRAMS FOR PRIMARY AND PUBLIC MIDDLE SCHOOLS AND THEIR STUDENTS IN THE ADIRONDACK REGION. PROVIDED VISITING STUDENTS OPPORTUNITIES TO MOUNTAIN BIKE, CROSS COUNTRY SKI, AND SNOWSHOE, AS WELL AS LEARN ABOUT THE ENVIRONMENT WITH OPPORTUNITIES TO LEARN ABOUT DIFFERENT PLANTS, ANIMALS, AND SIGHTS OF OUR FARM. DURING THE CURRENT REPORTING PERIOD 7,485 STUDENTS AND 1,081 TEACHERS/CHAPERONES PARTICIPATED IN THE PROGRAM. 622,288
    2  
    3  
    4  
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 7
    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 page 24 of the 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
     
    b
    Average of monthly cash balances.......................
    1b
     
    c
    Fair market value of all other assets (see instructions)................
    1c
     
    d
    Total (add lines 1a, b, and c).........................
    1d
     
    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
     
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
     
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
     
    6
    Minimum investment return. Enter 5% of line 5..................
    6
     
    Part XI
    Distributable Amount bullet and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
     
    2a
    Tax on investment income for 2013 from Part VI, line 5......
    2a
     
    b
    Income tax for 2013. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
     
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
     
    4
    Recoveries of amounts treated as qualifying distributions................
    4
     
    5
    Add lines 3 and 4............................
    5
     
    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
     
    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
     
    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
     
    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
     
    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 (2013)
    Form 990-PF (2013)
    Page 8
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2012     		(c)
    2012     		(d)
    2013
    1 Distributable amount for 2013 from Part XI, line 7  
    2 Undistributed income, if any, as of the end of 2013:
    a Enter amount for 2012 only.......  
    b Total for prior years:20, 20, 20  
    3 Excess distributions carryover, if any, to 2013:
    a From 2008.......  
    b From 2009.......  
    c From 2010.......  
    d From 2011.......  
    e From 2012.......  
    fTotal of lines 3a through e.........  
    4Qualifying distributions for 2013 from Part
    XII, line 4: bullet$  
    a Applied to 2012, 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 2013 distributable amount.....  
    e Remaining amount distributed out of corpus  
    5 Excess distributions carryover applied to 2013.    
    (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  
    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 2012. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		 
    f Undistributed income for 2013. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2014 ..........     		 
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (see
    instructions) .............     		 
    8Excess distributions carryover from 2008 not
    applied on line 5 or line 7 (see instructions) ...     		 
    9Excess distributions carryover to 2014.
    Subtract lines 7 and 8 from line 6a ......     		 
    10 Analysis of line 9:
    a Excess from 2009....  
    b Excess from 2010....  
    c Excess from 2011....  
    d Excess from 2012....  
    e Excess from 2013....  
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 9
    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 2013, enter the date of the ruling.......bullet
    2008-06-06
    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) 2013 (b) 2012 (c) 2011 (d) 2010
    67,016 114,486 124,880 110,345 416,727
    b 85% of line 2a ......... 56,964 97,313 106,148 93,793 354,218
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....     		1,094,673 874,503 1,816,927 1,274,201 5,060,304
    d Amounts included in line 2c not used
    directly for active conduct of exempt activities ...........     		0 0 0 0 0
    e Qualifying distributions made directly
    for active conduct of exempt activities.
    Subtract line 2d from line 2c ....     		1,094,673 874,503 1,816,927 1,274,201 5,060,304
    3 Complete 3a, b, or c for the
    alternative test relied upon:
    a “Assets" alternative test—enter:
    (1) Value of all assets ......         0
    (2) Value of assets qualifying
    under section 4942(j)(3)(B)(i)    		         0
    b “Endowment" alternative test— enter 2/3
    of minimum investment return shown in
    Part X, line 6 for each year listed...     		160,701 141,591 83,253 120,621 506,166
    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) ....     		        0
    (2) Support from general public
    and 5 or more exempt
    organizations as provided in
    section 4942(j)(3)(B)(iii)....     		        0
    (3) Largest amount of support
    from an exempt organization    		         0
    (4) Gross investment income         0
    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).)
    GILBERT BUTLER
    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 of the person to whom applications should be addressed:
    bThe form in which applications should be submitted and information and materials they should include:
    cAny submission deadlines:
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 10
    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
    BUTLER OUTDOOR EDUCATION FUND
    60 CUTTER MILL ROAD SUITE 214
    GREAT NECK,NY11021     		  PRIVATE FOUNDATION ENVIRONMENTAL 3,100
    Total .................................bullet 3a 3,100
    bApproved for future payment
    Total .................................bullet 3b 0
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 11
    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 1,276  
    4 Dividends and interest from securities....     14 66,740  
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....     16 4,800  
    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 16,759  
    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 89,575 0
    13Total. Add line 12, columns (b), (d), and (e)..................
    1389,575
    (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.)
    8 REVENUE DERIVED FROM SALE OF FARM ANIMALS THAT ARE PART OF FARM
    8 EDUCATION AND PROGRAM SERVICES ARE INCLUDED AS A PART OF THE TOTAL.
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 12
    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 or fiduciary) 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 (2013)
    Additional Data


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description
    Schedule B
    (Form 990, 990-EZ,
    or 990-PF)
    Department of the Treasury
    Internal Revenue Service
    Schedule of Contributors
    Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
    Arrow Bullet Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at www.irs.gov/form990.
    OMB No. 1545-0047
    2013
    Name of the organization
    BLACK RIVER OUTDOOR EDUCATION PROGRAM INC
     
    Employer identification number

    80-0156468
    Organization type (check one):
    Filers of:
    Section:
    Form 990 or 990-EZ





    Form 990-PF




    Check if your organization is covered by the General Rule or a Special Rule.  
    Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
    General Rule
    Special Rules
    ......................... Arrow Bullet $  
    Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
    990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its
    Form 990-EZ or on its Form 990PF, Part I, line 2, to certify that it does not meet the filing requirements of Schedule B (Form 990,
    990-EZ, or 990-PF).
    For Paperwork Reduction Act Notice, see the Instructions
    for Form 990, 990-EZ, or 990-PF.
    Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2013)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
    Page 2
    Name of organization
    BLACK RIVER OUTDOOR EDUCATION PROGRAM INC
          		Employer identification number

    80-0156468
    Part I
    Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    1
     
     

    BUTLER OUTDOOR EDUCATION FUND  
    60 CUTTER MILL RD SUITE 212
     
    GREAT NECK, NY11021

    		$1,100,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    2
    BUTLER OUTDOOR EDUCATION FUND
     

       
    60 CUTTER MILL RD SUITE 212
     
    GREAT NECK, NY11021

    		$6,300


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

       
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

       
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

       
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

       
     
     

    		$  


    (Complete Part II for noncash contributions.)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
    Page 3
    Name of organization
    BLACK RIVER OUTDOOR EDUCATION PROGRAM INC
          		Employer identification number

    80-0156468
    Part II
    Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
    2
    		 TWO TRAILERS $6,300 2013-11-30
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
    Page 4
    Name of organization
    BLACK RIVER OUTDOOR EDUCATION PROGRAM INC
          		Employer identification number

    80-0156468
    Part III
    Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations
    that total more than $1,000 for the year. Complete columns (a) through (e) and the following line entry.
    For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,
    contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
    Use duplicate copies of Part III if additional space is needed.
    (a) No.
    from
    Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a) No.
    from
    Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a) No.
    from
    Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a) No.
    from
    Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

    Additional Data


    Software ID:  
    Software Version:  

    TY 2013 AccountingFeesSchedule
    Name:
    BLACK RIVER OUTDOOR EDUCATION PROGRAM INC
    EIN: 80-0156468
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ACCOUNTING FEES 22,898 1,000 1,000 24,374

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

    TY 2013 DepreciationSchedule
    Name:
    BLACK RIVER OUTDOOR EDUCATION PROGRAM INC
    EIN: 80-0156468
    Description of Property Date Acquired Cost or Other Basis Prior Years' Depreciation Computation Method Rate /
    Life (# of years)    		 Current Year's Depreciation Expense Net Investment Income Adjusted Net Income Cost of Goods Sold Not Included
    3 RALE MOJA 12" BIKES 2008-04-18 630 630 SL 5.000000000000 0 0 0  
    7 RALE MOJA 14" BIKES 2008-04-18 1,470 1,470 SL 5.000000000000 0 0 0  
    14 RALE MOJA 16" BIKES 2008-04-18 2,940 2,940 SL 5.000000000000 0 0 0  
    13 RALE MOJA 18" BIKES 2008-04-18 2,730 2,730 SL 5.000000000000 0 0 0  
    3 RALE MOJA 20" BIKES 2008-04-18 630 630 SL 5.000000000000 0 0 0  
    12 RALE MTN 13" BIKES 2008-06-13 2,640 2,640 SL 5.000000000000 0 0 0  
    18 RALE MTN 13" BIKES 2008-06-13 4,050 4,050 SL 5.000000000000 0 0 0  
    18 RALE MOJA 12" BIKES 2008-06-13 4,050 4,050 SL 5.000000000000 0 0 0  
    2 RALE MOJA 12" BIKES 2008-06-18 450 450 SL 5.000000000000 0 0 0  
    20 RALE MOJA 14" BIKES 2008-06-18 4,500 4,500 SL 5.000000000000 0 0 0  
    16 RALE MOJA 16" BIKES 2008-06-18 3,600 3,600 SL 5.000000000000 0 0 0  
    16 RALE MOJA 18" BIKES 2008-06-18 3,600 3,600 SL 5.000000000000 0 0 0  
    5 SPEC HOTR BIKES 2008-07-14 1,600 1,600 SL 5.000000000000 0 0 0  
    1 TREK 4300 16" BIKE 2008-04-16 342 342 SL 5.000000000000 0 0 0  
    5 TREK 4300 18" BIKES 2008-04-16 1,710 1,710 SL 5.000000000000 0 0 0  
    3 TREK 4300 19" BIKES 2008-04-16 1,026 1,026 SL 5.000000000000 0 0 0  
    1 TREK 4300 21" BIKE 2008-04-16 342 342 SL 5.000000000000 0 0 0  
    BIKE STORAGE UNITS 2008-09-21 5,327 2,465 SL 10.000000000000 533 0 533  
    BATHHOUSE 2008-09-22 233,376 26,983 SL 40.000000000000 5,834 0 5,834  
    BIKE BARN 2008-05-07 25,073 3,240 SL 40.000000000000 627 0 627  
    WELL 2008-11-01 5,551 1,666 SL 15.000000000000 370 0 370  
    TRAIL IMPROVEMENTS 2008-08-01 12,777 3,115 SL 20.000000000000 639 0 639  
    LAND IMPROVEMENTS 2008-09-01 62,920 14,944 SL 20.000000000000 3,146 0 3,146  
    BENCHES 2008-04-15 1,260 662 SL 10.000000000000 126 0 126  
    TABLES 2008-06-07 757 386 SL 10.000000000000 76 0 76  
    TABLES 2008-08-18 780 371 SL 10.000000000000 78 0 78  
    DRINKING FOUNTAINS 2008-11-01 19,006 5,702 SL 15.000000000000 1,267 0 1,267  
    CARRIAGE/SLEIGH 2008-11-06 6,805 6,125 SL 5.000000000000 454 0 454  
    PROJECTOR SCREEN 2008-04-07 442 231 SL 10.000000000000 44 0 44  
    PROJECTOR 2008-04-07 850 447 SL 10.000000000000 85 0 85  
    COMPUTER 2008-04-07 1,109 1,109 SL 5.000000000000 0 0 0  
    COMPUTER/PRINTER 2008-07-07 4,528 4,528 SL 5.000000000000 0 0 0  
    TIME CLOCK 2008-08-07 658 321 SL 10.000000000000 66 0 66  
    CONNECTING POINT 2008-10-07 2,077 1,920 SL 5.000000000000 104 0 104  
    SIMPLE SOURCE 2008-10-31 1,840 1,656 SL 5.000000000000 123 0 123  
    COMPUTER 2008-11-06 8,995 8,096 SL 5.000000000000 600 0 600  
    2 HORSES 2008-12-05 7,000 3,062 SL 10.000000000000 117 0 117  
    21 EWES - AM BL WELSH MTN 2008-06-01 5,250 5,250 SL 5.000000000000 0 0 0  
    3 RAMS - AM BL WELSH MTN 2008-06-01 840 840 SL 5.000000000000 0 0 0  
    7 HIGHLAND-BREEDING COWS 2008-06-01 17,500 12,709 SL 7.000000000000 2,500 0 2,500  
    1 HIGHLAND-YEARLING BULL 2008-06-01 4,000 2,903 SL 7.000000000000 571 0 571  
    1 JENNET DONKEY 2008-06-01 500 254 SL 10.000000000000 50 0 50  
    1 JENNET DONKEY COLT 2008-06-01 400 203 SL 10.000000000000 40 0 40  
    1 JACK DONKEY 2008-06-01 400 203 SL 10.000000000000 40 0 40  
    68.7 ACRES BOONVILLE LAND 2008-04-01 80,000   L 0 % 0 0 0  
    LAND IMPROVEMENTS 2008-04-01 40,000 14,002 SL 15.000000000000 2,667 0 2,667  
    LAWN MOWER 2008-06-19 4,200 2,100 SL 10.000000000000 420 0 420  
    FENCE 2008-10-30 6,922 3,114 SL 10.000000000000 692 0 692  
    BIKE STORAGE 2008-11-05 2,456 1,107 SL 10.000000000000 246 0 246  
    SMALL BIKES 2008-11-05 1,048 945 SL 5.000000000000 70 0 70  
    BIKE RACKS 2008-10-30 2,101 945 SL 10.000000000000 210 0 210  
    DEFIBRILLATOR 2008-05-28 1,958 996 SL 10.000000000000 196 0 196  
    FARM EQUIP-WATER PURIFIER 2008-12-16 1,738 1,479 SL 5.000000000000 145 0 145  
    SKI EQUIPMENT 2008-10-31 14,834 13,351 SL 5.000000000000 989 0 989  
    SKI EQUIPMENT 2008-11-07 4,595 4,136 SL 5.000000000000 306 0 306  
    SKI EQUIPMENT 2008-11-06 4,162 3,745 SL 5.000000000000 277 0 277  
    5.91 ACRES LAND 2008-10-09 13,000   L 0 % 0 0 0  
    LAND IMPROVEMENTS 2008-10-09 14,400 4,440 SL 15.000000000000 960 0 960  
    ANIMAL WATER SYSTEM 2008-11-20 9,834 4,301 SL 10.000000000000 983 0 983  
    PHONES/BLACKBERRIES 2008-08-07 1,376 1,341 SL 5.000000000000 23 0 23  
    PHONE JACKS & HOOKUPS 2008-07-31 1,796 1,751 SL 5.000000000000 30 0 30  
    3 2-WAY RADIOS W/ HEADSET 2008-10-30 510 459 SL 5.000000000000 34 0 34  
    BIKING EQUIPMENT 2008-10-01 8,209 7,594 SL 5.000000000000 410 0 410  
    3 SMALL BIKES AND HELMETS 2008-11-05 1,048 945 SL 5.000000000000 70 0 70  
    SKI EQUIPMENT 2008-12-15 5,284 4,624 SL 5.000000000000 440 0 440  
    NEW HARNESS FOR HORSES 2008-12-15 2,081 1,821 SL 5.000000000000 173 0 173  
    BINOCULARS 2008-12-15 1,490 1,304 SL 5.000000000000 124 0 124  
    SKI EQUIPMENT 2008-12-26 767 651 SL 5.000000000000 77 0 77  
    SKI EQUIPMENT 2008-12-26 2,011 1,709 SL 5.000000000000 201 0 201  
    BATHHOUSE FINISH WORK 2009-04-22 5,000 521 SL 40.000000000000 125 0 125  
    BIKE BARN IMPROVEMENTS 2009-04-28 1,600 167 SL 40.000000000000 40 0 40  
    12 PICNIC TABLES 2009-06-29 2,612 1,044 SL 10.000000000000 261 0 261  
    LAND-92.5 ACRES DONATED 2009-01-21 114,000   L 0 % 0 0 0  
    LAND IMPROVEMENTS DONATED 2009-01-21 32,200 9,482 SL 15.000000000000 2,147 0 2,147  
    CONVEYANCE-OLD STABLES 2009-02-09 880 260 SL 15.000000000000 59 0 59  
    LAND IMPROVEMENTS 2009-04-30 1,959 546 SL 15.000000000000 131 0 131  
    GAME FIELD 2009-06-15 10,559 2,875 SL 15.000000000000 704 0 704  
    STONE AROUND BENCHES 2009-05-26 1,504 408 SL 15.000000000000 100 0 100  
    TRAIL IMPROVEMENTS 2009-06-29 1,319 352 SL 15.000000000000 88 0 88  
    CLASSIC WAGON 2009-04-16 6,982 5,817 SL 5.000000000000 1,164 0 1,165  
    10 BICYCLES, 45 HELMETS 2009-06-29 3,970 3,176 SL 5.000000000000 794 0 794  
    COPIER 2009-01-15 2,086 1,877 SL 5.000000000000 209 0 209  
    WINTER BACKBOARD SLED 2009-03-23 606 514 SL 5.000000000000 91 0 92  
    COCO MATS 2009-02-28 896 776 SL 5.000000000000 119 0 120  
    BUILDING OPERATION CENTER 2009-12-31 102,910 9,130 SL 40.000000000000 2,573 0 2,573  
    BOC IMPROVEMENTS 2010-06-24 8,591 645 SL 40.000000000000 215 0 215  
    TRAIL IMPR-LANSING KILL 2009-07-31 3,082 803 SL 15.000000000000 205 0 205  
    LAND-5.38 ACRES EGYPT RD 2010-05-25 12,000   L 0 % 0 0 0  
    LAND-11 ACRES SUNFIELD 2010-05-25 28,000   L 0 % 0 0 0  
    LAND-5.45 ACRES JH 2010-05-25 14,000   L 0 % 0 0 0  
    TREE PLANTINGS 2010-05-14 8,100 1,283 SL 20.000000000000 405 0 405  
    STONE FOR GAME FIELD 2009-08-06 1,947 509 SL 15.000000000000 130 0 130  
    TABLES & BENCHES 2010-01-06 10,001 3,500 SL 10.000000000000 1,000 0 1,000  
    COUNTY MAPS-EXEC OFFICE 2010-04-06 773 250 SL 10.000000000000 77 0 77  
    TABLES 2010-05-18 4,560 1,406 SL 10.000000000000 456 0 456  
    TREKKING POLES-60 SETS 2009-11-23 2,757 1,975 SL 5.000000000000 551 0 551  
    RAIN JACKETS-100 2009-11-23 2,836 2,032 SL 5.000000000000 567 0 567  
    RUBBER BOOTS 2009-11-23 2,352 1,684 SL 5.000000000000 470 0 470  
    MITTENS 2010-02-10 1,584 1,083 SL 5.000000000000 317 0 317  
    SLED & SLED COVER 2010-01-21 3,430 2,344 SL 5.000000000000 686 0 686  
    RESCUE TOBBAGAN 2010-03-09 1,867 1,243 SL 5.000000000000 373 0 373  
    RED WAGON 2010-06-10 7,344 4,529 SL 5.000000000000 1,469 0 1,469  
    MEDICAL STRETCHER 2009-10-07 1,033 776 SL 5.000000000000 207 0 207  
    PICNIC TABLES-FARM 2009-10-07 2,580 968 SL 10.000000000000 258 0 258  
    BIKING EQUIPMENT-JH 2009-08-25 6,333 4,857 SL 5.000000000000 1,267 0 1,267  
    BIKE HELMETS-JH 2009-10-26 1,120 821 SL 5.000000000000 224 0 224  
    SNOWSHOEING EQUIPMENT-JH 2009-12-28 5,000 3,500 SL 5.000000000000 1,000 0 1,000  
    BOOTS-JH 2010-01-21 3,195 2,183 SL 5.000000000000 639 0 639  
    COCO MATS-JH 2010-03-07 1,440 960 SL 5.000000000000 288 0 288  
    SNOWSHOEING EQUIPMENT-ACG 2010-01-19 5,000 3,417 SL 5.000000000000 1,000 0 1,000  
    BOOTS-ACG 2010-01-21 3,195 2,183 SL 5.000000000000 639 0 639  
    BOOTS/POLES/2 SNOW SHOES 2010-01-28 1,575 1,076 SL 5.000000000000 315 0 315  
    FENCING-OEC CAMPUS 2010-05-21 7,280 2,245 SL 10.000000000000 728 0 728  
    BIKES 2009-08-21 14,250 10,925 SL 5.000000000000 2,850 0 2,850  
    BIKING EQUIPMENT-VARIOUS 2009-08-25 973 747 SL 5.000000000000 195 0 195  
    HELMETS 2010-05-15 1,320 836 SL 5.000000000000 264 0 264  
    BAR CODE SCANNERS/SOFTWAR 2010-01-06 1,578 1,106 SL 5.000000000000 316 0 316  
    SAFETY GEAR 2010-02-10 582 397 SL 5.000000000000 116 0 116  
    2 HORSES 2010-05-18 10,250 3,160 SL 10.000000000000 1,025 0 1,025  
    FENCING-ACG CAMPUS 2010-01-06 2,453 858 SL 10.000000000000 245 0 245  
    LAND IMPR-ACG 2010-01-21 21,037 4,790 SL 15.000000000000 1,402 0 1,402  
    CONTAINER BUILDINGS-ACG 2010-01-20 114,494 26,079 SL 15.000000000000 7,633 0 7,633  
    BATHHOUSE-ACG 2010-01-20 25,233 2,156 SL 40.000000000000 631 0 631  
    8 QUILTS FOR ACG HUT 2010-04-06 1,400 910 SL 5.000000000000 280 0 280  
    EQUIPMENT-ACG 2010-02-07 5,325 3,639 SL 5.000000000000 1,065 0 1,065  
    CONTAINER BUILDINGS-JH 2010-04-28 27,898 5,890 SL 15.000000000000 1,860 0 1,860  
    TABLES & BENCHES-JH 2010-02-10 4,350 1,486 SL 10.000000000000 435 0 435  
    ACCPAC SOFTWARE LICENSE 2009-09-09 1,475 1,131 SL 5.000000000000 295 0 295  
    LAND IMPR-JH 2010-05-17 12,782 2,627 SL 15.000000000000 852 0 852  
    FURNITURE/DECOR 2010-03-06 3,300 1,100 SL 10.000000000000 330 0 330  
    TOOL CHESTS-DONATED 2009-11-01 1,189 436 SL 10.000000000000 119 0 119  
    SKI EQUIPMENT-DONATED 2009-11-01 10,173 7,461 SL 5.000000000000 2,035 0 2,035  
    PAVILION-DONATED 2009-11-01 2,275 557 SL 15.000000000000 152 0 152  
    CANOPY TENT-JH SUNFIELD 2010-06-30 2,455 1,473 SL 5.000000000000 491 0 491  
    BIKES 2010-06-30 6,930 4,158 SL 5.000000000000 1,386 0 1,386  
    BIKING/HIKING EQUIPMENT 2010-06-30 1,038 624 SL 5.000000000000 208 0 208  
    LAND-BLDG OPERATIONS CTR 2009-12-31 10,000   L 0 % 0 0 0  
    BATHHSE SLIDING DOOR ACG 2010-11-04 2,837 189 SL 40.000000000000 71 0 71  
    CONTAINER BUILDING-ACG 2011-01-06 5,943 990 SL 15.000000000000 396 0 396  
    BUS PARKING LOT-BRC BLACK RIVER CAMPUS 2012-02-01 14,117 1,000 SL 20.000000000000 706 0 706  
    LAND & TRAIL IMPR-BRC BLACK RIVER CAMPUS 2012-02-01 66,412 4,705 SL 20.000000000000 3,321 0 3,321  
    CYCLING EQUIPMENT 2010-09-29 24,940 13,717 SL 5.000000000000 4,988 0 4,988  
    SKI EQUIP-ACS XC 2010-11-23 13,200 6,820 SL 5.000000000000 2,640 0 2,640  
    MSR SNOWSHOE POLES 2011-01-01 3,091 1,545 SL 5.000000000000 618 0 618  
    SKI EQUIPMENT 2011-01-25 13,294 6,426 SL 5.000000000000 2,659 0 2,659  
    SNOW BOOTS FOR BRC 2011-01-29 1,664 805 SL 5.000000000000 333 0 333  
    SKI POLES & BOOTS-JH 2010-10-25 19,292 10,288 SL 5.000000000000 3,858 0 3,858  
    TENTS-BRC 2011-04-29 564 245 SL 5.000000000000 113 0 113  
    2 AED MACHINES-JH&ACG 2010-07-31 3,516 2,051 SL 5.000000000000 703 0 703  
    CARRIAGE/SLEIGH UPHOLSTER 2010-11-17 679 351 SL 5.000000000000 136 0 136  
    2 WAGON COVERS 2011-03-14 1,740 812 SL 5.000000000000 348 0 348  
    2 RESCUE TOBAGGANS 2010-12-26 8,273 4,137 SL 5.000000000000 1,655 0 1,655  
    HP ELITE 8000 DESKTOP CPU 2011-01-19 1,274 616 SL 5.000000000000 255 0 255  
    KICK SLEDS 2011-01-26 690 334 SL 5.000000000000 138 0 138  
    YAKTRAX 2011-01-26 961 464 SL 5.000000000000 192 0 192  
    CYCLONE 48 PR BOOT DRYER 2011-02-09 5,300 1,281 SL 10.000000000000 530 0 530  
    FLOOR JACKS 2011-04-04 596 135 SL 10.000000000000 60 0 60  
    TENTS 2011-04-29 564 245 SL 5.000000000000 113 0 113  
    COMPUTER FIREWALL 2011-06-28 1,105 442 SL 5.000000000000 221 0 221  
    OEC SERVER BACKUP BATTERY 2011-06-29 625 250 SL 5.000000000000 125 0 125  
    TRAIL IMPROVEMENTS 2010-08-05 1,008 146 SL 20.000000000000 50 0 50  
    LAND IMPROVEMENTS 2010-08-20 2,925 414 SL 20.000000000000 146 0 146  
    TREE SIGNS 2010-08-31 1,811 513 SL 10.000000000000 181 0 181  
    TRAIL IMPR-SUNFIELD 2011-05-13 2,810 305 SL 20.000000000000 141 0 141  
    AIR CONDITIONER 2010-08-06 1,009 294 SL 10.000000000000 101 0 101  
    OPER CTR PARKING LIGHTING 2011-01-20 946 114 SL 20.000000000000 47 0 47  
    FLOOR MATS-OPER CTR 2011-01-26 834 201 SL 10.000000000000 83 0 83  
    STARFISH CONF PHONE 2011-01-26 600 290 SL 5.000000000000 120 0 120  
    BUILDING IMPR-OPER CTR OFFICE FLOOR SUPPORT 2011-05-26 16,706 869 SL 40.000000000000 418 0 418  
    WEBSITE 2011-09-21 8,500 2,975 SL 5.000000000000 1,700 0 1,700  
    ELECTRICAL WORK-TELEMARK 2010-11-05 1,509 200 SL 20.000000000000 75 0 75  
    NEW AMIMAL SHEDS 2010-12-03 1,292 333 SL 10.000000000000 129 0 129  
    3 CONT BLDGS-HAY STORAGE 2010-09-09 13,245 2,502 SL 15.000000000000 883 0 883  
    COCO MATS-JH 2011-01-26 1,682 812 SL 5.000000000000 336 0 336  
    SHELVING-CONTAINERS-JH 2011-01-26 1,050 254 SL 10.000000000000 105 0 105  
    XEROX COPIER DONATED 2011-05-01 11,194 4,851 SL 5.000000000000 2,239 0 2,239  
    LAND 10.38 ACRES-DUSTIN 2011-02-14 22,700   L 0 % 0 0 0  
    LAND 6 ACRES-DUSTIN 2011-03-29 35,000   L 0 % 0 0 0  
    1 CONT BLDG-ERWIN PARK 2010-11-04 13,185 2,344 SL 15.000000000000 879 0 879  
    3 CONT BLDG IMPR-JH 2011-01-05 76,843 12,807 SL 15.000000000000 5,123 0 5,123  
    LAND IMPROVEMENTS-JH 2010-12-17 11,867 1,483 SL 20.000000000000 593 0 593  
    PORTA JOHN BLDG-SKYFIELD TELEMARK 2012-05-01 30,517 890 SL 40.000000000000 763 0 763  
    DRIVEWAY-BRC BLACK RIVER CAMPUS 2012-02-01 31,170 2,208 SL 20.000000000000 1,559 0 1,559  
    WARMING HUT-BRC BLACK RIVER CAMPUS 2012-02-01 497,992 17,637 SL 40.000000000000 12,450 0 12,450  
    PORTA JOHN BLG-BRC BLACK RIVER CAMPUS 2012-02-01 52,368 1,855 SL 40.000000000000 1,309 0 1,309  
    WINTER JACKETS-COACHES 2011-01-11 2,145 1,073 SL 5.000000000000 429 0 429  
    SPRING JACKETS-COACHES 2011-04-26 903 392 SL 5.000000000000 181 0 181  
    QUILTS-DECORATIVE 2010-09-24 800 440 SL 5.000000000000 160 0 160  
    HORSE HARNESS 2010-12-22 900 450 SL 5.000000000000 180 0 180  
    TRAIL SIGNS 2011-04-20 800 173 SL 10.000000000000 80 0 80  
    BATHHOUSE BENCH 2011-10-01 4,276 187 SL 40.000000000000 107 0 107  
    EAST GABLE ENCL BLDG OPER CTR 2012-03-01 4,589 153 SL 40.000000000000 115 0 115  
    BLDG IMPR-OPERATIONS CTR POST SUPPORTS 2011-09-01 22,526 1,032 SL 40.000000000000 563 0 563  
    ANIMAL STRUCTURES 2012-05-01 36,642 2,850 SL 15.000000000000 2,443 0 2,443  
    DRIVEWAY-JACKSON HILL 2011-09-01 18,273 1,675 SL 20.000000000000 914 0 914  
    SUNFIELD TERRACE (PATIO) 2012-06-30 72,029   L 20.000000000000 0 0 0  
    PORTA JOHN BLDG-SUNFIELD 2012-06-30 20,685   L 40.000000000000 0 0 0  
    FENCING-BRC BLACK RIVER CAMPUS 2012-02-01 12,608 1,786 SL 10.000000000000 1,261 0 1,261  
    LAND IMPROVEMENT 2011-11-04 2,915 324 SL 15.000000000000 194 0 194  
    NEW PICNIC TABLES 2012-03-26 5,776 722 SL 10.000000000000 578 0 578  
    CHERRY TABLES-BRC 2012-01-03 12,600 1,890 SL 10.000000000000 1,260 0 1,260  
    CHERRY BENCHES-BRC 2011-09-15 9,000 1,650 SL 10.000000000000 900 0 900  
    ANTIQUE TRICYCLE 2011-10-14 3,811 1,334 SL 5.000000000000 762 0 762  
    SERVER/FIREWALL 2012-04-04 5,000 1,250 SL 5.000000000000 1,000 0 1,000  
    ZERO TURN RIDING MOWER 2012-05-29 3,999 433 SL 10.000000000000 400 0 400  
    2012 FORD F450 DUMP TRUCK 2012-06-04 52,690 11,416 SL 5.000000000000 10,538 0 10,538  
    SKI & SNOWSHOE EQUIPMENT 2011-12-12 23,482 7,436 SL 5.000000000000 4,696 0 4,696  
    SNOWSHOES 2012-03-26 4,673 1,169 SL 5.000000000000 935 0 935  
    SKI EQUIPMENT-ASC NORDIC 2011-11-28 2,184 692 SL 5.000000000000 437 0 437  
    FENCING 2011-10-28 18,575 3,096 SL 10.000000000000 1,858 0 1,858  
    CYCLING EQUIPMENT 2011-09-01 11,121 4,078 SL 5.000000000000 2,224 0 2,224  
    CANOE/KAYAK EQUIPMENT 2012-05-09 16,326 3,809 SL 5.000000000000 3,265 0 3,265  
    CANOE STORAGE RACKS 2012-05-26 3,664 794 SL 5.000000000000 733 0 733  
    CAMERAS 2012-04-26 586 137 SL 5.000000000000 117 0 117  
    HAND-HELD SCANNERS 2012-04-26 1,224 286 SL 5.000000000000 245 0 245  
    BOOT DRYER-BRC 2011-12-26 3,400 510 SL 10.000000000000 340 0 340  
    COAT RACKS-BRC 2012-01-03 1,500 225 SL 10.000000000000 150 0 150  
    COCO MATS-BRC 2011-12-26 1,726 518 SL 5.000000000000 345 0 345  
    WIRE SHELVING-BRC 2011-11-26 1,499 237 SL 10.000000000000 150 0 150  
    WOOD STOVE-BRC 2011-10-14 6,474 1,133 SL 10.000000000000 647 0 647  
    TRAIL SIGNS 2012-05-16 751 81 SL 10.000000000000 75 0 75  
    BRC BIKING PAVILION 2013-06-28 58,194   SL 40.000000000000 1,455 0 1,455  
    BRC LINK TRAIL 2013-05-24 15,924 66 SL 20.000000000000 796 0 796  
    BRC TRAIL IMPROVEMENTS 2012-09-01 39,770 1,491 150DB 20.000000000000 2,871 0 2,871  
    PHF SOUTH END ISLAND 2012-09-24 8,099 304 150DB 20.000000000000 585 0 585  
    RETRACTABLE AWNING 2012-09-27 7,511 376 SL 15.000000000000 501 0 501  
    NEW WINTER GRID 2012-11-26 22,108 322 SL 40.000000000000 553 0 553  
    NEW FEED STORAGE AREA 2012-11-16 11,129 325 SL 20.000000000000 556 0 556  
    JACKSON HILL - SUNFIELD TERRACE 2012-11-12 16,690 556 SL 20.000000000000 835 0 835  
    JACKSON HILL - PORTA JOHN SUNFIELD 2012-09-28 14,941 560 150DB 20.000000000000 1,079 0 1,079  
    SUNFIELD LODGE 2013-05-16 6,363 53 SL 20.000000000000 318 0 318  
    DONATED LAND IMPROVEMENTS 2012-12-15 11,425 428 150DB 20.000000000000 825 0 825  
    EQUIPMENT 2012-12-15 77,131 8,999 SL 5.000000000000 15,426 0 15,426  
    2 RAMS 2012-10-16 1,200 180 SL 5.000000000000 240 0 240  
    SUNFIELD LODGE 2013-12-31 215,416   SL 40.000000000000 2,693 0 2,693  
    SUNFIELD LODGE FURNISHINGS 2013-12-31 73,827   SL 10.000000000000 3,691 0 3,691  
    LIMOUSIN CATTLE SHELTER 2013-11-30 26,791   SL 15.000000000000 1,042 0 1,042  
    ANIMAL SHED ROOF 2013-10-15 12,754   SL 15.000000000000 638 0 638  
    CABINETS 2014-06-02 8,214   SL 40.000000000000 17 0 17  
    ALDER CREEK GORGE PAVILION 2014-06-02 7,484   SL 20.000000000000 31 0 31  
    KUBOTA REFURBISH 2013-12-31 4,025   SL 5.000000000000 403 0 403  
    2011 POLARISH SNOWMOBILE & GROOMING ACCESSORIES 2013-12-31 22,561   SL 5.000000000000 2,256 0 2,256  
    BLIZZARD CARGO TRAILER 2013-12-31 7,453   SL 10.000000000000 373 0 373  
    COACH & STUDENT CLOTHING 2013-12-31 20,091   SL 5.000000000000 2,009 0 2,009  
    SATELITE RADIOS 2013-12-31 4,896   SL 5.000000000000 490 0 490  
    GAME & HELMET CAMERAS 2013-12-31 1,279   SL 5.000000000000 128 0 128  
    KAYAK EQUIPMENT & GEAR 2013-12-31 24,631   SL 5.000000000000 2,463 0 2,463  
    4 GOATS 2013-08-14 1,073   SL 10.000000000000 98 0 98  
    HIGHLAND BULL 2014-06-02 4,000   SL 10.000000000000 33 0 33  
    6 RHUBARB ALPACAS 2013-08-14 10,300   SL 10.000000000000 944 0 944  
    21 LIMOUSIN CATTLE 2013-09-05 47,625   SL 10.000000000000 3,969 0 3,969  
    RAMS 2013-07-24 1,800   SL 5.000000000000 330 0 330  
    3 HENS, 1 PEACOCK, 1 PEAHEN, 4 CHICKENS 2013-08-09 458   SL 5.000000000000 38 0 38  
    1 GOAT 2013-08-14 358   SL 10.000000000000 15 0 15  

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    TY 2013 ExpenditureResponsibilityStmt
    Name:
    BLACK RIVER OUTDOOR EDUCATION PROGRAM INC
    EIN: 80-0156468
    Grantee's Name Grantee's Address Grant Date Grant Amount Grant Purpose Amount Expended By Grantee Any Diversion By Grantee? Dates of Reports By Grantee Date of Verification Results of Verification
    BUTLER OUTDOOR EDUCATION FUND
          		60 CUTTER MILL ROAD SUITE 214
    GREAT NECK,NY11021     		2013-07-31 3,100 ENVIRONMENTAL CHARITABLE PROGRAM PURPOSES 3,100 NONE JANUARY 15, 2015 2015-01-15 ON JANUARY 15, 2015 THE GRANTEE PROVIDED THE FOUNDATION WITH THE FINAL REPORT INDICATING THE USE OF THE DONATED EQUIPMENT FOR THE CHARITABLE PURPOSES.

    TY 2013 InvestmentsCorpStockSchedule
    Name:
    BLACK RIVER OUTDOOR EDUCATION PROGRAM INC
    EIN: 80-0156468
    Name of Stock End of Year Book Value End of Year Fair Market Value
    BAYTEX ENERGY TRUST 0 0
    LABRADOR IRON ORE RTY CORP 0 0
    GIBSON ENERGY INC 0 0

    TY 2013 InvestmentsOtherSchedule2
    Name:
    BLACK RIVER OUTDOOR EDUCATION PROGRAM INC
    EIN: 80-0156468
    Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
    MASTER LIMITED PARTNERSHIPS FMV 3,610,744 3,610,744
    CANADIAN SECURITIES FMV 1,492,715 1,492,715

    TY 2013 LandEtcSchedule2
    Name:
    BLACK RIVER OUTDOOR EDUCATION PROGRAM INC
    EIN: 80-0156468
    Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
    3 RALE MOJA 12" BIKES 630 630 0  
    7 RALE MOJA 14" BIKES 1,470 1,470 0  
    14 RALE MOJA 16" BIKES 2,940 2,940 0  
    13 RALE MOJA 18" BIKES 2,730 2,730 0  
    3 RALE MOJA 20" BIKES 630 630 0  
    12 RALE MTN 13" BIKES 2,640 2,640 0  
    18 RALE MTN 13" BIKES 4,050 4,050 0  
    18 RALE MOJA 12" BIKES 4,050 4,050 0  
    2 RALE MOJA 12" BIKES 450 450 0  
    20 RALE MOJA 14" BIKES 4,500 4,500 0  
    16 RALE MOJA 16" BIKES 3,600 3,600 0  
    16 RALE MOJA 18" BIKES 3,600 3,600 0  
    5 SPEC HOTR BIKES 1,600 1,600 0  
    1 TREK 4300 16" BIKE 342 342 0  
    5 TREK 4300 18" BIKES 1,710 1,710 0  
    3 TREK 4300 19" BIKES 1,026 1,026 0  
    1 TREK 4300 21" BIKE 342 342 0  
    BIKE STORAGE UNITS 5,327 2,998 2,329  
    BATHHOUSE 233,376 32,817 200,559  
    BIKE BARN 25,073 3,867 21,206  
    WELL 5,551 2,036 3,515  
    TRAIL IMPROVEMENTS 12,777 3,754 9,023  
    LAND IMPROVEMENTS 62,920 18,090 44,830  
    BENCHES 1,260 788 472  
    TABLES 757 462 295  
    TABLES 780 449 331  
    DRINKING FOUNTAINS 19,006 6,969 12,037  
    CARRIAGE/SLEIGH 6,805 6,579 226  
    PROJECTOR SCREEN 442 275 167  
    PROJECTOR 850 532 318  
    COMPUTER 1,109 1,109 0  
    COMPUTER/PRINTER 4,528 4,528 0  
    TIME CLOCK 658 387 271  
    CONNECTING POINT 2,077 2,024 53  
    SIMPLE SOURCE 1,840 1,779 61  
    COMPUTER 8,995 8,696 299  
    21 EWES - AM BL WELSH MTN 5,250 5,250 0  
    3 RAMS - AM BL WELSH MTN 840 840 0  
    7 HIGHLAND-BREEDING COWS 17,500 15,209 2,291  
    1 HIGHLAND-YEARLING BULL 4,000 3,474 526  
    1 JENNET DONKEY 500 304 196  
    1 JENNET DONKEY COLT 400 243 157  
    1 JACK DONKEY 400 243 157  
    68.7 ACRES BOONVILLE LAND 80,000 0 80,000  
    LAND IMPROVEMENTS 40,000 16,669 23,331  
    LAWN MOWER 4,200 2,520 1,680  
    FENCE 6,922 3,806 3,116  
    BIKE STORAGE 2,456 1,353 1,103  
    SMALL BIKES 1,048 1,015 33  
    BIKE RACKS 2,101 1,155 946  
    DEFIBRILLATOR 1,958 1,192 766  
    FARM EQUIP-WATER PURIFIER 1,738 1,624 114  
    SKI EQUIPMENT 14,834 14,340 494  
    SKI EQUIPMENT 4,595 4,442 153  
    SKI EQUIPMENT 4,162 4,022 140  
    5.91 ACRES LAND 13,000 0 13,000  
    LAND IMPROVEMENTS 14,400 5,400 9,000  
    ANIMAL WATER SYSTEM 9,834 5,284 4,550  
    PHONES/BLACKBERRIES 1,376 1,364 12  
    PHONE JACKS & HOOKUPS 1,796 1,781 15  
    3 2-WAY RADIOS W/ HEADSET 510 493 17  
    BIKING EQUIPMENT 8,209 8,004 205  
    3 SMALL BIKES AND HELMETS 1,048 1,015 33  
    SKI EQUIPMENT 5,284 5,064 220  
    NEW HARNESS FOR HORSES 2,081 1,994 87  
    BINOCULARS 1,490 1,428 62  
    SKI EQUIPMENT 767 728 39  
    SKI EQUIPMENT 2,011 1,910 101  
    BATHHOUSE FINISH WORK 5,000 646 4,354  
    BIKE BARN IMPROVEMENTS 1,600 207 1,393  
    12 PICNIC TABLES 2,612 1,305 1,307  
    LAND-92.5 ACRES DONATED 114,000 0 114,000  
    LAND IMPROVEMENTS DONATED 32,200 11,629 20,571  
    CONVEYANCE-OLD STABLES 880 319 561  
    LAND IMPROVEMENTS 1,959 677 1,282  
    GAME FIELD 10,559 3,579 6,980  
    STONE AROUND BENCHES 1,504 508 996  
    TRAIL IMPROVEMENTS 1,319 440 879  
    CLASSIC WAGON 6,982 6,981 1  
    10 BICYCLES, 45 HELMETS 3,970 3,970 0  
    COPIER 2,086 2,086 0  
    WINTER BACKBOARD SLED 606 605 1  
    COCO MATS 896 895 1  
    BUILDING OPERATION CENTER 102,910 11,703 91,207  
    BOC IMPROVEMENTS 8,591 860 7,731  
    TRAIL IMPR-LANSING KILL 3,082 1,008 2,074  
    LAND-5.38 ACRES EGYPT RD 12,000 0 12,000  
    LAND-11 ACRES SUNFIELD 28,000 0 28,000  
    LAND-5.45 ACRES JH 14,000 0 14,000  
    TREE PLANTINGS 8,100 1,688 6,412  
    STONE FOR GAME FIELD 1,947 639 1,308  
    TABLES & BENCHES 10,001 4,500 5,501  
    COUNTY MAPS-EXEC OFFICE 773 327 446  
    TABLES 4,560 1,862 2,698  
    TREKKING POLES-60 SETS 2,757 2,526 231  
    RAIN JACKETS-100 2,836 2,599 237  
    RUBBER BOOTS 2,352 2,154 198  
    MITTENS 1,584 1,400 184  
    SLED & SLED COVER 3,430 3,030 400  
    RESCUE TOBBAGAN 1,867 1,616 251  
    RED WAGON 7,344 5,998 1,346  
    MEDICAL STRETCHER 1,033 983 50  
    PICNIC TABLES-FARM 2,580 1,226 1,354  
    BIKING EQUIPMENT-JH 6,333 6,124 209  
    BIKE HELMETS-JH 1,120 1,045 75  
    SNOWSHOEING EQUIPMENT-JH 5,000 4,500 500  
    BOOTS-JH 3,195 2,822 373  
    COCO MATS-JH 1,440 1,248 192  
    SNOWSHOEING EQUIPMENT-ACG 5,000 4,417 583  
    BOOTS-ACG 3,195 2,822 373  
    BOOTS/POLES/2 SNOW SHOES 1,575 1,391 184  
    FENCING-OEC CAMPUS 7,280 2,973 4,307  
    BIKES 14,250 13,775 475  
    BIKING EQUIPMENT-VARIOUS 973 942 31  
    HELMETS 1,320 1,100 220  
    BAR CODE SCANNERS/SOFTWAR 1,578 1,422 156  
    SAFETY GEAR 582 513 69  
    2 HORSES 10,250 4,185 6,065  
    FENCING-ACG CAMPUS 2,453 1,103 1,350  
    LAND IMPR-ACG 21,037 6,192 14,845  
    CONTAINER BUILDINGS-ACG 114,494 33,712 80,782  
    BATHHOUSE-ACG 25,233 2,787 22,446  
    8 QUILTS FOR ACG HUT 1,400 1,190 210  
    EQUIPMENT-ACG 5,325 4,704 621  
    CONTAINER BUILDINGS-JH 27,898 7,750 20,148  
    TABLES & BENCHES-JH 4,350 1,921 2,429  
    ACCPAC SOFTWARE LICENSE 1,475 1,426 49  
    LAND IMPR-JH 12,782 3,479 9,303  
    FURNITURE/DECOR 3,300 1,430 1,870  
    TOOL CHESTS-DONATED 1,189 555 634  
    SKI EQUIPMENT-DONATED 10,173 9,496 677  
    PAVILION-DONATED 2,275 709 1,566  
    CANOPY TENT-JH SUNFIELD 2,455 1,964 491  
    BIKES 6,930 5,544 1,386  
    BIKING/HIKING EQUIPMENT 1,038 832 206  
    LAND-BLDG OPERATIONS CTR 10,000 0 10,000  
    BATHHSE SLIDING DOOR ACG 2,837 260 2,577  
    CONTAINER BUILDING-ACG 5,943 1,386 4,557  
    BUS PARKING LOT-BRC BLACK RIVER CAMPUS 14,117 1,706 12,411  
    LAND & TRAIL IMPR-BRC BLACK RIVER CAMPUS 66,412 8,026 58,386  
    CYCLING EQUIPMENT 24,940 18,705 6,235  
    SKI EQUIP-ACS XC 13,200 9,460 3,740  
    MSR SNOWSHOE POLES 3,091 2,163 928  
    SKI EQUIPMENT 13,294 9,085 4,209  
    SNOW BOOTS FOR BRC 1,664 1,138 526  
    SKI POLES & BOOTS-JH 19,292 14,146 5,146  
    TENTS-BRC 564 358 206  
    2 AED MACHINES-JH&ACG 3,516 2,754 762  
    CARRIAGE/SLEIGH UPHOLSTER 679 487 192  
    2 WAGON COVERS 1,740 1,160 580  
    2 RESCUE TOBAGGANS 8,273 5,792 2,481  
    HP ELITE 8000 DESKTOP CPU 1,274 871 403  
    KICK SLEDS 690 472 218  
    YAKTRAX 961 656 305  
    CYCLONE 48 PR BOOT DRYER 5,300 1,811 3,489  
    FLOOR JACKS 596 195 401  
    TENTS 564 358 206  
    COMPUTER FIREWALL 1,105 663 442  
    OEC SERVER BACKUP BATTERY 625 375 250  
    TRAIL IMPROVEMENTS 1,008 196 812  
    LAND IMPROVEMENTS 2,925 560 2,365  
    TREE SIGNS 1,811 694 1,117  
    TRAIL IMPR-SUNFIELD 2,810 446 2,364  
    AIR CONDITIONER 1,009 395 614  
    OPER CTR PARKING LIGHTING 946 161 785  
    FLOOR MATS-OPER CTR 834 284 550  
    STARFISH CONF PHONE 600 410 190  
    BUILDING IMPR-OPER CTR OFFICE FLOOR SUPPORT 16,706 1,287 15,419  
    WEBSITE 8,500 4,675 3,825  
    ELECTRICAL WORK-TELEMARK 1,509 275 1,234  
    NEW AMIMAL SHEDS 1,292 462 830  
    3 CONT BLDGS-HAY STORAGE 13,245 3,385 9,860  
    COCO MATS-JH 1,682 1,148 534  
    SHELVING-CONTAINERS-JH 1,050 359 691  
    XEROX COPIER DONATED 11,194 7,090 4,104  
    LAND 10.38 ACRES-DUSTIN 22,700 0 22,700  
    LAND 6 ACRES-DUSTIN 35,000 0 35,000  
    1 CONT BLDG-ERWIN PARK 13,185 3,223 9,962  
    3 CONT BLDG IMPR-JH 76,843 17,930 58,913  
    LAND IMPROVEMENTS-JH 11,867 2,076 9,791  
    PORTA JOHN BLDG-SKYFIELD TELEMARK 30,517 1,653 28,864  
    DRIVEWAY-BRC BLACK RIVER CAMPUS 31,170 3,767 27,403  
    WARMING HUT-BRC BLACK RIVER CAMPUS 497,992 30,087 467,905  
    PORTA JOHN BLG-BRC BLACK RIVER CAMPUS 52,368 3,164 49,204  
    WINTER JACKETS-COACHES 2,145 1,502 643  
    SPRING JACKETS-COACHES 903 573 330  
    QUILTS-DECORATIVE 800 600 200  
    HORSE HARNESS 900 630 270  
    TRAIL SIGNS 800 253 547  
    BATHHOUSE BENCH 4,276 294 3,982  
    EAST GABLE ENCL BLDG OPER CTR 4,589 268 4,321  
    BLDG IMPR-OPERATIONS CTR POST SUPPORTS 22,526 1,595 20,931  
    ANIMAL STRUCTURES 36,642 5,293 31,349  
    DRIVEWAY-JACKSON HILL 18,273 2,589 15,684  
    SUNFIELD TERRACE (PATIO) 72,029 0 72,029  
    PORTA JOHN BLDG-SUNFIELD 20,685 0 20,685  
    FENCING-BRC BLACK RIVER CAMPUS 12,608 3,047 9,561  
    LAND IMPROVEMENT 2,915 518 2,397  
    NEW PICNIC TABLES 5,776 1,300 4,476  
    CHERRY TABLES-BRC 12,600 3,150 9,450  
    CHERRY BENCHES-BRC 9,000 2,550 6,450  
    ANTIQUE TRICYCLE 3,811 2,096 1,715  
    SERVER/FIREWALL 5,000 2,250 2,750  
    ZERO TURN RIDING MOWER 3,999 833 3,166  
    2012 FORD F450 DUMP TRUCK 52,690 21,954 30,736  
    SKI & SNOWSHOE EQUIPMENT 23,482 12,132 11,350  
    SNOWSHOES 4,673 2,104 2,569  
    SKI EQUIPMENT-ASC NORDIC 2,184 1,129 1,055  
    FENCING 18,575 4,954 13,621  
    CYCLING EQUIPMENT 11,121 6,302 4,819  
    CANOE/KAYAK EQUIPMENT 16,326 7,074 9,252  
    CANOE STORAGE RACKS 3,664 1,527 2,137  
    CAMERAS 586 254 332  
    HAND-HELD SCANNERS 1,224 531 693  
    BOOT DRYER-BRC 3,400 850 2,550  
    COAT RACKS-BRC 1,500 375 1,125  
    COCO MATS-BRC 1,726 863 863  
    WIRE SHELVING-BRC 1,499 387 1,112  
    WOOD STOVE-BRC 6,474 1,780 4,694  
    TRAIL SIGNS 751 156 595  
    BRC BIKING PAVILION 58,194 1,455 56,739  
    BRC LINK TRAIL 15,924 862 15,062  
    BRC TRAIL IMPROVEMENTS 39,770 4,362 35,408  
    PHF SOUTH END ISLAND 8,099 889 7,210  
    RETRACTABLE AWNING 7,511 877 6,634  
    NEW WINTER GRID 22,108 875 21,233  
    NEW FEED STORAGE AREA 11,129 881 10,248  
    JACKSON HILL - SUNFIELD TERRACE 16,690 1,391 15,299  
    JACKSON HILL - PORTA JOHN SUNFIELD 14,941 1,639 13,302  
    SUNFIELD LODGE 6,363 371 5,992  
    DONATED LAND IMPROVEMENTS 11,425 1,253 10,172  
    EQUIPMENT 77,131 24,425 52,706  
    2 RAMS 1,200 420 780  
    SUNFIELD LODGE 215,416 2,693 212,723  
    SUNFIELD LODGE FURNISHINGS 73,827 3,691 70,136  
    LIMOUSIN CATTLE SHELTER 26,791 1,042 25,749  
    ANIMAL SHED ROOF 12,754 638 12,116  
    CABINETS 8,214 17 8,197  
    ALDER CREEK GORGE PAVILION 7,484 31 7,453  
    KUBOTA REFURBISH 4,025 403 3,622  
    2011 POLARISH SNOWMOBILE & GROOMING ACCESSORIES 22,561 2,256 20,305  
    BLIZZARD CARGO TRAILER 7,453 373 7,080  
    COACH & STUDENT CLOTHING 20,091 2,009 18,082  
    SATELITE RADIOS 4,896 490 4,406  
    GAME & HELMET CAMERAS 1,279 128 1,151  
    KAYAK EQUIPMENT & GEAR 24,631 2,463 22,168  
    4 GOATS 1,073 98 975  
    HIGHLAND BULL 4,000 33 3,967  
    6 RHUBARB ALPACAS 10,300 944 9,356  
    21 LIMOUSIN CATTLE 47,625 3,969 43,656  
    RAMS 1,800 330 1,470  


    TY 2013 LegalFeesSchedule
    Name:
    BLACK RIVER OUTDOOR EDUCATION PROGRAM INC
    EIN: 80-0156468
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    LEGAL FEES 6,963 1,741 0 6,471


    TY 2013 OtherAssetsSchedule
    Name:
    BLACK RIVER OUTDOOR EDUCATION PROGRAM INC
    EIN: 80-0156468
    Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
    OTHER RECEIVABLE 17,643    


    TY 2013 OtherExpensesSchedule
    Name:
    BLACK RIVER OUTDOOR EDUCATION PROGRAM INC
    EIN: 80-0156468
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ANIMAL CARE 31,661 0 0 31,661
    BUS TRANSPORTATION 14,660 0 0 14,942
    FUEL 605 0 0 605
    INFORMATION TECHNOLOGY 16,849 0 0 16,849
    INVESTMENT EXPENSE 7,842 7,842 0 0
    OFFICE EXPENSE 12,282 0 0 8,813
    OUTSIDE SERVICES 12,977 0 0 11,455
    PROGRAM ACTIVITY EXPENSE 7,974 0 0 9,694
    PROGRAM DEVELOPMENT 510 0 0 510
    PROGRAM RELATED REPAIRS & MAINTENANCE 37,821 0 0 43,225
    SUPPLIES 3,739 0 0 4,902
    TELEPHONE 9,180 0 0 9,216


    TY 2013 OtherIncreasesSchedule
    Name:
    BLACK RIVER OUTDOOR EDUCATION PROGRAM INC
    EIN: 80-0156468
    Description Amount
    NET PARTNERSHIP DISTRIBUTIONS 81,837
    UNREALIZED GAINS ON INVESTMENTS 1,192,599


    TY 2013 OtherLiabilitiesSchedule
    Name:
    BLACK RIVER OUTDOOR EDUCATION PROGRAM INC
    EIN: 80-0156468
    Description Beginning of Year - Book Value End of Year - Book Value
    DUE TO RELATED PARTY 0 9,067


    TY 2013 OtherProfessionalFeesSchedule
    Name:
    BLACK RIVER OUTDOOR EDUCATION PROGRAM INC
    EIN: 80-0156468
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    FINANCE & ADMINISTRATIVE 52,438 26,219 0 32,738
    CONSULTING 37,122 0 0 37,122


    TY 2013 TaxesSchedule
    Name:
    BLACK RIVER OUTDOOR EDUCATION PROGRAM INC
    EIN: 80-0156468
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    EXCISE 943 0 0 0
    FOREIGN TAX ON INVESTMENTS 556 556 0 0
    NYS CORP 250 125 0 125
    NYS FILING 250 125 0 125
    REAL ESTATE 2,316 0 0 2,313