Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
bulletDo not enter social security numbers on this form as it may be made public.
bulletInformation about Form 990-PF and its instructions is at www.irs.gov/form990pf.
OMB No. 1545-0052
2014
Open to Public Inspection
For calendar year 2014, or tax year beginning 2014, and ending , 20
Name of foundation
Messing Family Charitable Foundation
 
% Foundation Source
Number and street (or P.O. box number if mail is not delivered to street address)Foundation Source 501 Silverside RdSuite 123Room/suite
City or town, state or province, country, and ZIP or foreign postal code
Wilmington, DE198091377
A Employer identification number

43-6034863
B Telephone number (see instructions)

(800) 839-1754
C bullet
G Check all that apply:

D 1. bullet
2. bullet
E bullet
H Check type of organization:
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$5,477,311J 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).............. 40,277
2 Check bullet
Sch. B ...............
3 Interest on savings and temporary cash investments 40 40  
4 Dividends and interest from securities...... 169,966 155,365  
5a Gross rents..............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 39,350
b Gross sales price for all assets on line 6a 572,125
7 Capital gain net income (from Part IV, line 2)... 71,568
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule)....... Click to see attachment 14,216 396  
12 Total. Add lines 1 through 11........ 263,849 227,369  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc.        
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule)......... Click to see attachment 66 0 0 66
b Accounting fees (attach schedule).......        
c Other professional fees (attach schedule).... Click to see attachment 16,399 16,399    
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment 3,416 1,116    
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 27,152 50   27,099
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 47,033 17,565 0 27,165
25 Contributions, gifts, grants paid........ 321,100 321,100
26 Total expenses and disbursements. Add lines 24 and 25 368,133 17,565 0 348,265
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -104,284
b Net investment income (if negative, enter -0-) 209,804
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2014)
Form 990-PF (2014)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.)		 Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing...............      
2 Savings and temporary cash investments.......... 55,726 151,462 151,462
3 Accounts receivable bullet  
Less: allowance for doubtful accounts bullet        
4 Pledges receivable bullet  
Less: allowance for doubtful accounts bullet        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) bullet  
Less: allowance for doubtful accounts bullet        
8 Inventories for sale or use...............      
9 Prepaid expenses and deferred charges...........      
10a Investments—U.S. and state government obligations (attach schedule) 354,584 Click to see attachment301,429 299,469
b Investments—corporate stock (attach schedule)........ 2,697,305 Click to see attachment2,642,930 5,026,380
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)........... 92,490    
14 Land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
15 Other assets (describe bullet)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 3,200,105 3,095,821 5,477,311
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable..................    
19 Deferred revenue..................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe bullet)    
23 Total liabilities (add lines 17 through 22)..........   0
Net Assets or Fund Balances bullet
and complete lines 24 through 26 and lines 30 and 31.
24 Unrestricted...................    
25 Temporarily restricted................    
26 Permanently restricted................    
bullet
and complete lines 27 through 31.
27 Capital stock, trust principal, or current funds.........    
28 Paid-in or capital surplus, or land, bldg., and equipment fund    
29 Retained earnings, accumulated income, endowment, or other funds 3,200,105 3,095,821
30 Total net assets or fund balances (see instructions)...... 3,200,105 3,095,821
31 Total liabilities and net assets/fund balances (see instructions).. 3,200,105 3,095,821
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 3,200,105
2 Enter amount from Part I, line 27a..................... 2 -104,284
3 Other increases not included in line 2 (itemize) bullet 3  
4 Add lines 1, 2, and 3.......................... 4 3,095,821
5 Decreases not included in line 2 (itemize) bullet 5  
6 Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30. 6 3,095,821
Form 990-PF (2014)
Form 990-PF (2014)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.) 		(b) How acquired
P—Purchase
D—Donation 		(c) Date acquired
(mo., day, yr.) 		(d) Date sold
(mo., day, yr.)
1 a Publicly-traded Securities      
b Passthrough K1 Capital Gain      
c SEC 751 GAIN RECLASS      
d
e
(e) Gross sales price (f) Depreciation allowed
(or allowable) 		(g) Cost or other basis
plus expense of sale 		(h) Gain or (loss)
(e) plus (f) minus (g)
a 572,125   484,068 88,057
b       61
c       -16,550
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l) Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i) F.M.V. as of 12/31/69 (j) Adjusted basis
as of 12/31/69 		(k) Excess of col. (i)
over col. (j), if any
a       88,057
b        
c        
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 71,568
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 . . . . . . . . . . . . . . . . 		Bracket 3  
Part V
Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income
(For optional use by domestic private foundations subject to the section 4940(a) tax on net investment income.)

If section 4940(d)(2) applies, leave this part blank.
Was the foundation liable for the section 4942 tax on the distributable amount of any year in the base period?
If "Yes," the foundation does not qualify under section 4940(e). Do not complete this part.
1 Enter the appropriate amount in each column for each year; see instructions before making any entries.
(a)
Base period years Calendar
year (or tax year beginning in) 		(b)
Adjusted qualifying distributions 		(c)
Net value of noncharitable-use assets 		(d)
Distribution ratio
(col. (b) divided by col. (c))
2013 322,166 5,271,950 0.061109
2012 257,675 4,803,714 0.053641
2011 255,623 4,579,416 0.05582
2010 221,835 4,175,344 0.05313
2009 205,419 3,749,173 0.05479
2 Total of line 1, column (d) ...................... 2 0.27849
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 0.055698
4 Enter the net value of noncharitable-use assets for 2014 from Part X, line 5..... 4 5,385,766
5 Multiply line 4 by line 3....................... 5 299,976
6 Enter 1% of net investment income (1% of Part I, line 27b)........... 6 2,098
7 Add lines 5 and 6......................... 7 302,074
8 Enter qualifying distributions from Part XII, line 4.............. 8 348,265
If line 8 is equal to or greater than line 7, check the box in Part VI, line 1b, and complete that part using a 1% tax rate. See
the Part VI instructions.
Form 990-PF (2014)
Form 990-PF (2014)
Page 4
Part VI
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see page 18 of the instructions)
1a Bulletand enter “N/A" on line 1. Bracket
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b 1 2,098
hereBulletand enter 1% of Part I, line 27b...................
c All other domestic foundations enter 2% of line 27b. Exempt foreign organizations enter 4% of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2  
3 Add lines 1 and 2........................... 3 2,098
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4  
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 2,098
6 Credits/Payments:
a 2014 estimated tax payments and 2013 overpayment credited to 2014 6a 6,899
b Exempt foreign organizations—tax withheld at source....... 6b
c Tax paid with application for extension of time to file (Form 8868)... 6c  
d Backup withholding erroneously withheld ........... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 6,899
8 Enter any penalty for underpayment of estimated tax. if Form 2220 is attached. Click to see attachment 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 4,801
11 Enter the amount of line 10 to be: Credited to 2015 estimated taxBullet2,100 RefundedBullet 11 2,701
Part VII-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes (see Instructions
for definition)?.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. bullet$   (2) On foundation managers.bullet$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$  
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?........
4a
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)
    bulletMO
    b
    If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
    General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
    8b
    Yes
     
    9
    Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
    or 4942(j)(5) for calendar year 2014 or the taxable year beginning in 2014 (see instructions for Part XIV)?
    If "Yes," complete Part XIV.............................
    9
     
    No
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 5
    Part VII-A
    Statements Regarding Activities (continued)
    10
    Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
    and addresses. ...............................
    10
     
    No
    11
    At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
    meaning of section 512(b)(13)? If "Yes," attach schedule. (see instructions) .............
    11
     
    No
    12
    Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
    advisory privileges? If "Yes," attach statement (see instructions).................
    12
     
    No
    13
    Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
    13
    Yes
     
    Website addressbullet  
    14
    The books are in care ofbulletFoundation Source Telephone no.bullet (800) 839-1754
    Located atbullet501 Silverside Road Suite 123WilmingtonDE ZIP+4bullet198091377
    15
    Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041.........bullet
    and enter the amount of tax-exempt interest received or accrued during the year ......bullet
    15  
    16 At any time during calendar year 2014, did the foundation have an interest in or a signature or other authority over YesNo
    a bank, securities, or other financial account in a foreign country?
    16   No
    See instructions for exceptions and filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR). If "Yes", enter the name of the foreign country bullet  
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 6
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required
    File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
    Yes
    No
    1a
    During the year did the foundation (either directly or indirectly):
    (1) Engage in the sale or exchange, or leasing of property with a disqualified person?
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person?........................
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person?
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person?
    (5) Transfer any income or assets to a disqualified person (or make any of either available
    for the benefit or use of a disqualified person)?.................
    (6) Agree to pay money or property to a government official? (Exception. Check "No"
    if the foundation agreed to make a grant to or to employ the official for a period
    after termination of government service, if terminating within 90 days.).........
    b
    If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
    section 53.4941(d)-3 or in a current notice regarding disaster assistance (see instructions)? ........
    1b
     
    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 2014?.............
    1c
     
    No
    2
    Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
    operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
    a
    At the end of tax year 2014, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2014?...............
    If "Yes," list the years bullet20, 20, 20, 20
    b
    Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
    (relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
    to all years listed, answer "No" and attach statement—see instructions.) ..............
    2b
     
     
    c
    If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
    bullet20, 20, 20, 20
    3a
    Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
    any time during the year?........................
    b
    If "Yes," did it have excess business holdings in 2014 as a result of (1) any purchase by the foundation
    or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
    by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
    the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
    if the foundation had excess business holdings in 2014.)....................
    3b
     
     
    4a
    Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
    4a
     
    No
    b
    Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
    charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2014?
    4b
     
    No
    5a
    During the year did the foundation pay or incur any amount to:
    (1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))?
    (2) Influence the outcome of any specific public election (see section 4955); or to carry
    on, directly or indirectly, any voter registration drive?...............
    (3) Provide a grant to an individual for travel, study, or other similar purposes?
    (4) Provide a grant to an organization other than a charitable, etc., organization described
    in section 4945(d)(4)(A)? (see instructions)..................
    (5) Provide for any purpose other than religious, charitable, scientific, literary, or
    educational purposes, or for the prevention of cruelty to children or animals?........
    b
    If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
    Regulations section 53.4945 or in a current notice regarding disaster assistance (see instructions)? ......
    5b
     
     
    .........bullet
    c
    If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
    tax because it maintained expenditure responsibility for the grant?............
    If "Yes," attach the statement required by Regulations section 53.4945–5(d).
    6a
    Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
    a personal benefit contract?.......................
    b
    Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract?....
    6b
     
    No
    If "Yes" to 6b, file Form 8870.
    7a
    At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
    b
    If yes, did the foundation receive any proceeds or have any net income attributable to the transaction? ....
    7b
     
     
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 7
    Part VIII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors
    1 List all officers, directors, trustees, foundation managers and their compensation (see instructions).
    (a) Name and address (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation
     (If not paid, enter
    -0-)     		(d) Contributions to
    employee benefit plans
    and deferred compensation     		(e) Expense account,
    other allowances
    Noel Messing HeftyClick to see attachment Dir / Treas
    1.0     		0    
    Foundation Source 501 Silverside Rd
    Wilmington,DE198091377
    Terrance HeftyClick to see attachment VP / Dir
    1.0     		0    
    Foundation Source 501 Silverside Rd
    Wilmington,DE198091377
    Roswell Messing IIIClick to see attachment Pres / Dir
    1.0     		0    
    Foundation Source 501 Silverside Rd
    Wilmington,DE198091377
    Arlene NaschkeClick to see attachment Dir / Sec
    1.0     		0    
    Foundation Source 501 Silverside Rd
    Wilmington,DE198091377
    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
     
    Total number of other employees paid over $50,000...................bullet  
    3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
    (a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
     
    Total number of others receiving over $50,000 for professional services.............bullet  
    Part IX-A
    Summary of Direct Charitable Activities
    List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
    1
     
    2  
    3  
    4  
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 8
    Part IX-B
    Summary of Program-Related Investments (see instructions)
    Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
    1  
    2  
    All other program-related investments. See instructions.
    3  
    Total. Add lines 1 through 3.........................bullet  
    Part X
    Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations,
    see instructions.)
    1
    Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
    purposes:
    a
    Average monthly fair market value of securities...................
    1a
    5,403,888
    b
    Average of monthly cash balances.......................
    1b
    63,895
    c
    Fair market value of all other assets (see instructions)................
    1c
    0
    d
    Total (add lines 1a, b, and c).........................
    1d
    5,467,783
    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
    0
    3
    Subtract line 2 from line 1d.........................
    3
    5,467,783
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
    82,017
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    5,385,766
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    269,288
    Part XI
    Distributable Amount bullet and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
    269,288
    2a
    Tax on investment income for 2014 from Part VI, line 5......
    2a
    2,098
    b
    Income tax for 2014. (This does not include the tax from Part VI.)...
    2b
    1,731
    c
    Add lines 2a and 2b............................
    2c
    3,829
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    265,459
    4
    Recoveries of amounts treated as qualifying distributions................
    4
     
    5
    Add lines 3 and 4............................
    5
    265,459
    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
    265,459
    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
    348,265
    b
    Program-related investments—total from Part IX-B..................
    1b
    0
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
    0
    3
    Amounts set aside for specific charitable projects that satisfy the:
    a
    Suitability test (prior IRS approval required)....................
    3a
    0
    b
    Cash distribution test (attach the required schedule) .................
    3b
    0
    4
    Qualifying distributions. Add lines 1a through 3b. Enter here and on Part V, line 8, and Part XIII, line 4
    4
    348,265
    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
    2,098
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
    346,167
    Note: The amount on line 6 will be used in Part V, column (b), in subsequent years when calculating whether the foundation qualifies for
    the section 4940(e) reduction of tax in those years.
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 9
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2013     		(c)
    2013     		(d)
    2014
    1 Distributable amount for 2014 from Part XI, line 7 265,459
    2 Undistributed income, if any, as of the end of 2014:
    a Enter amount for 2013 only.......  
    b Total for prior years:2012, 2011, 2010  
    3 Excess distributions carryover, if any, to 2014:
    a From 2009....... 22,867
    b From 2010....... 16,271
    c From 2011....... 101,003
    d From 2012....... 21,031
    e From 2013....... 62,299
    fTotal of lines 3a through e......... 223,471
    4Qualifying distributions for 2014 from Part
    XII, line 4: bullet$ 348,265
    a Applied to 2013, but not more than line 2a  
    b Applied to undistributed income of prior years
    (Election required—see instructions).....     		 
    c Treated as distributions out of corpus (Election
    required—see instructions).........     		 
    d Applied to 2014 distributable amount..... 265,459
    e Remaining amount distributed out of corpus 82,806
    5 Excess distributions carryover applied to 2014.    
    (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 5 306,277
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ...........     		 
    c Enter the amount of prior years’ undistributed
    income for which a notice of deficiency has
    been issued, or on which the section 4942(a)
    tax has been previously assessed......     		 
    d Subtract line 6c from line 6b. Taxable amount
    —see instructions ...........     		 
    e Undistributed income for 2013. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		 
    f Undistributed income for 2014. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2015 ..........     		0
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (Election may
    be required - see instructions) .......     		 
    8Excess distributions carryover from 2009 not
    applied on line 5 or line 7 (see instructions) ...     		22,867
    9Excess distributions carryover to 2015.
    Subtract lines 7 and 8 from line 6a ......     		283,410
    10 Analysis of line 9:
    a Excess from 2010.... 16,271
    b Excess from 2011.... 101,003
    c Excess from 2012.... 21,031
    d Excess from 2013.... 62,299
    e Excess from 2014.... 82,806
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 10
    Part XIV
    Private Operating Foundations (see instructions and Part VII-A, question 9)
    1a If the foundation has received a ruling or determination letter that it is a private operating
    foundation, and the ruling is effective for 2014, enter the date of the ruling.......bullet
     
    b Check box to indicate whether the organization is a private operating foundation described in section or
    2a Enter the lesser of the adjusted net
    income from Part I or the minimum
    investment return from Part X for each
    year listed ..........     		Tax year Prior 3 years (e) Total
    (a) 2014 (b) 2013 (c) 2012 (d) 2011
             
    b 85% of line 2a .........          
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....     		         
    d Amounts included in line 2c not used
    directly for active conduct of exempt activities ...........     		         
    e Qualifying distributions made directly
    for active conduct of exempt activities.
    Subtract line 2d from line 2c ....     		         
    3 Complete 3a, b, or c for the
    alternative test relied upon:
    a “Assets" alternative test—enter:
    (1) Value of all assets ......          
    (2) Value of assets qualifying
    under section 4942(j)(3)(B)(i)    		          
    b “Endowment" alternative test— enter 2/3
    of minimum investment return shown in
    Part X, line 6 for each year listed...     		         
    c “Support" alternative test—enter:
    (1) Total support other than gross
    investment income (interest,
    dividends, rents, payments
    on securities loans (section
    512(a)(5)), or royalties) ....     		         
    (2) Support from general public
    and 5 or more exempt
    organizations as provided in
    section 4942(j)(3)(B)(iii)....     		         
    (3) Largest amount of support
    from an exempt organization    		          
    (4) Gross investment income          
    Part XV
    Supplementary Information (Complete this part only if the organization had $5,000 or more in
    assets at any time during the year—see instructions.)
    1Information Regarding Foundation Managers:
    aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
    before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
    NONE
    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.
    NONE
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number or email address 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 (2014)
    Form 990-PF (2014)
    Page 11
    Part XV
    Supplementary Information (continued)
    3 Grants and Contributions Paid During the Year or Approved for Future Payment
    Recipient If recipient is an individual,
    show any relationship to
    any foundation manager
    or substantial contributor
    		 Foundation
    status of
    recipient     		Purpose of grant or
    contribution     		Amount
    Name and address (home or business)
    aPaid during the year
    A HOME WITHIN INC
    2255 VAN NESS AVE STE 203
    SAN FRANCISCO,CA94109     		N/A PC General & Unrestricted 450
    A PROMISE TO PERU INC
    PO BOX 595
    NORTHPORT,NY11768     		N/A PC General & Unrestricted 2,000
    ALLIANCE FOR CHILDHOOD
    PO BOX 5758
    ANNAPOLIS,MD21403     		N/A PC General & Unrestricted 1,650
    ALLIANCE MEDICAL CENTER
    1381 UNIVERSITY ST
    HEALDSBURG,CA95448     		N/A PC General & Unrestricted 10,000
    AMERICAN SOCIETY FOR THE PREVENTION OF CRUELTY TO
    520 8TH AVE 7TH FL
    NEW YORK,NY10018     		N/A PC General & Unrestricted 2,500
    AUDUBON CANYON RANCH INC
    4900 SHORELINE HWY 1
    STINSON BEACH,CA94970     		N/A PC General & Unrestricted 1,000
    AUSABLE CLUB PRESERVATION FOUNDATION
    137 AUSABLE RD
    ST HUBERTS,NY12943     		N/A PC General & Unrestricted 250
    AWARENESS SOCIETY A NEW JERSEY NONPROFIT CORPORATI
    PO BOX 219 PMB 137
    DUVALL,WA98019     		N/A PC General & Unrestricted 2,500
    BOYS AND GIRLS CLUBS OF CENTRAL SONOMA COUNTY
    1400 N DUTTON AVE STE 24
    SANTA ROSA,CA95407     		N/A PC General & Unrestricted 10,000
    BROOKLYN HEIGHTS MONTESSORI SCHOOL
    185 COURT ST
    BROOKLYN,NY11201     		N/A PC Preparing for the Future Capital Campaign 4,500
    CAMP FOR ALL KIDS
    PO BOX 50194
    SAINT LOUIS,MO63105     		N/A PC General & Unrestricted 1,500
    CITY HARVEST INC
    6 E 32ND ST FL 5
    NEW YORK,NY10016     		N/A PC General & Unrestricted 1,700
    COMMUNITY ACTION PARTNERSHIP OF SONOMA COUNTY
    1300 N DUTTON AVE
    SANTA ROSA,CA95401     		N/A PC Farm to Pantry Program 2,500
    CREATIVE GROWTH INC
    355 24TH ST
    OAKLAND,CA94612     		N/A PC General & Unrestricted 500
    CREATIVITY EXPLORED
    3245 16TH ST
    SAN FRANCISCO,CA94103     		N/A PC General & Unrestricted 500
    DAIRY CENTER FOR THE ARTS
    2590 WALNUT
    BOULDER,CO80302     		N/A PC Capital improvement to purchase a new dance floor for the Performance Space 5,000
    DENVER CENTER FOR THE PERFORMING ARTS
    1101 13TH ST
    DENVER,CO80204     		N/A PC Producing Partner for the play Appoggiatura 12,500
    DOCTORS WITHOUT BORDERS USA INC
    333 7TH AVE 2ND FL
    NEW YORK,NY10001     		N/A PC General & Unrestricted 3,000
    DOCTORS WITHOUT BORDERS USA INC
    333 7TH AVE 2ND FL
    NEW YORK,NY10001     		N/A PC Highest Priority 1,000
    EARTH ISLAND INSTITUTE INC
    2150 ALLSTON WAY STE 460
    BERKELEY,CA94704     		N/A PC Borneo Project 2,000
    EDUCATION BURMA THAILAND MYANMAR
    PO BOX 813
    NICASIO,CA94946     		N/A PC General & Unrestricted 250
    EPILEPSY FOUNDATION OF GREATER LOS ANGELES
    5777 W CENTURY BLVD STE 820
    LOS ANGELES,CA90045     		N/A PC General & Unrestricted 1,000
    FAMILY BUILDERS BY ADOPTION
    401 GRAND AVE STE 400
    OAKLAND,CA94610     		N/A PC General & Unrestricted 500
    FOOD BANK FOR NEW YORK CITY
    39 BROADWAY 10TH FL
    NEW YORK,NY10006     		N/A PC General & Unrestricted 250
    FRACTURED ATLAS INC
    248 W 35TH ST 10TH FLR
    NEW YORK,NY10001     		N/A PC Rashaun Mitchell & Silas Riener 1,000
    FREQUENT FLYERS PRODUCTIONS INC
    PO BOX 1979
    BOULDER,CO80306     		N/A PC General & Unrestricted 1,000
    FRESH AIR FUND
    633 3RD AVE
    NEW YORK,NY10017     		N/A PC Scholarship Fund for urban children to go to camp. 1,500
    FRIENDS OF PERRY MANSFIELD
    40755 COUNTY RD 36
    STEAMBOAT SPR,CO80487     		N/A PC General & Unrestricted 15,000
    FRIENDS OF PERRY MANSFIELD
    40755 COUNTY RD 36
    STEAMBOAT SPR,CO80487     		N/A PC ADOPT-A-CABIN & Marketing 10,000
    FRIENDS OF PERRY MANSFIELD
    40755 COUNTY RD 36
    STEAMBOAT SPR,CO80487     		N/A PC Dance Scholarship Fund 25,000
    FRIENDS OF WHEELS
    511 W 182ND ST 4TH FLR
    NEW YORK,NY10033     		N/A PC College Awareness Division 850
    FUTURES WITHOUT VIOLENCE
    100 MONTGOMERY ST
    SAN FRANCISCO,CA94129     		N/A PC General & Unrestricted 2,000
    GEYSERVILLE VOLUNTEER FIREFIGHTERS ASSOCIATION INC
    PO BOX 1042
    GEYSERVILLE,CA95441     		N/A PC General & Unrestricted 2,000
    GIRL BE HEARD INSTITUTE
    80 E 11TH ST STE 301A
    NEW YORK,NY10003     		N/A PC General & Unrestricted 1,000
    GLIDE MEMORIAL UNITED METHODIST CHURCH
    330 ELLIS ST
    SAN FRANCISCO,CA94102     		N/A PC General & Unrestricted 500
    HEADLANDS CENTER FOR THE ARTS
    944 FORT BARRY
    SAUSALITO,CA94965     		N/A PC General & Unrestricted 500
    HEALDSBURG EDUCATION FOUNDATION
    PO BOX 1668
    HEALDSBURG,CA95448     		N/A PC General & Unrestricted 10,000
    HEALDSBURG PERFORMING ARTS THEATER INC
    PO BOX 870
    HEALDSBURG,CA95448     		N/A PC General & Unrestricted 3,000
    HEALDSBURG SHARED MINISTRIES
    209 MATHESON ST
    HEALDSBURG,CA95448     		N/A PC General & Unrestricted 4,000
    KNIGHTS OF INDULGENCE THEATRE UNITED STATES
    461 SEBASTOPOL AVE
    SANTA ROSA,CA95401     		N/A PC General & Unrestricted 2,500
    KQED INC
    2601 MARIPOSA ST
    SAN FRANCISCO,CA94110     		N/A PC General & Unrestricted 500
    KUVO DENVER EDUCATIONAL BROADCASTING
    PO BOX 2040
    DENVER,CO80201     		N/A PC General & Unrestricted 300
    LARKIN STREET YOUTH SERVICES
    134 GOLDEN GATE AVE
    SAN FRANCISCO,CA94102     		N/A PC General & Unrestricted 2,000
    LEUKEMIA AND LYMPHOMA SOCIETY - GREATER BAY AREA -
    2455 BENNETT VALLEY RD STE B204
    SANTA ROSA,CA95404     		N/A PC General & Unrestricted 1,000
    MACKINTOSH ACADEMY
    7018 S PRINCE ST
    LITTLETON,CO80120     		N/A PC General & Unrestricted 3,000
    MACKINTOSH ACADEMY
    7018 S PRINCE ST
    LITTLETON,CO80120     		N/A PC Annual Giving, Boulder Campus Campaign 1,500
    MARY INSTITUTE AND SAINT LOUIS COUNTRY DAY SCHOOL
    101 N WARSON RD
    SAINT LOUIS,MO63124     		N/A PC General & Unrestricted 5,000
    MEDIA ALLIANCE INC
    PO BOX 35
    TROY,NY12181     		N/A PC Maginations 7,400
    MENDOCINO WOODLANDS CAMP ASSOC INC
    PO BOX 267
    MENDOCINO,CA95460     		N/A PC General & Unrestricted 500
    NANCYS LIST
    2600 LAKE AUSTIN BLVD
    AUSTIN,TX78703     		N/A PC General & Unrestricted 10,000
    NANCYS LIST
    2600 LAKE AUSTIN BLVD
    AUSTIN,TX78703     		N/A PC Love Letters to Cancer Patients 250
    NATIONAL COUNCIL OF JEWISH WOMEN - ST LOUIS SECTIO
    8350 DELCREST DR
    ST LOUIS,MO63124     		N/A PC Race relations 500
    OLD FIRST CENTER FOR THE ARTS
    1751 SACRAMENTO ST
    SAN FRANCISCO,CA94109     		N/A PC General & Unrestricted 2,500
    OPEN GATE SANGHA INC
    PO BOX 112107
    CAMPBELL,CA95011     		N/A PC Scholarship Fund 2,000
    PENLAND SCHOOL OF CRAFTS INC
    PENLAND RD
    PENLAND,NC28765     		N/A PC Glass Student Scholarship Fund 250
    PLANNED PARENTHOOD OF NEW YORK CITY INC
    26 BLEECKER ST 4TH FL
    NEW YORK,NY10012     		N/A PC General & Unrestricted 500
    PROJECT OPEN HAND
    730 POLK ST 3RD FL
    SAN FRANCISCO,CA94109     		N/A PC General & Unrestricted 500
    RIVERKEEPER INC
    20 SECOR RD
    OSSINING,NY10562     		N/A PC General & Unrestricted 1,000
    ROCKY MOUNTAIN RAPTOR PROGRAM
    2519 S SHIELDS ST 115
    FORT COLLINS,CO80526     		N/A PC General & Unrestricted 1,500
    RUSSIAN RIVERKEEPER
    PO BOX 1335
    HEALDSBURG,CA95448     		N/A PC General & Unrestricted 1,000
    SEVA FOUNDATION
    1786 5TH ST
    BERKELEY,CA94710     		N/A PC General & Unrestricted 500
    ST LUKE LUTHERAN CHURCH
    7337 HUBBARD AVE
    MIDDLETON,WI53562     		N/A PC Willard C. Hefty Memorial Scholarship Fund at UW-Madison for academic year 2014-2015 9,000
    STORIES ON STAGE
    2590 WALNUT ST
    BOULDER,CO80302     		N/A PC General & Unrestricted 1,000
    SYNERGY SCHOOL
    1387 VALENCIA ST
    SAN FRANCISCO,CA94110     		N/A PC General & Unrestricted 56,000
    SYNERGY SCHOOL
    1387 VALENCIA ST
    SAN FRANCISCO,CA94110     		N/A PC Reading Scholarship Fund 1,000
    THE NATURE CONSERVANCY - COLORADO CHAPTER
    2424 SPRUCE ST
    BOULDER,CO80302     		N/A PC General & Unrestricted 2,000
    THE NATURE CONSERVANCY - COLORADO CHAPTER
    2424 SPRUCE ST
    BOULDER,CO80302     		N/A PC Northwest Colorado Yampa River 20,000
    THE NON-GMO PROJECT
    1155 N STATE ST STE 502
    BELLINGHAM,WA98225     		N/A PC General & Unrestricted 2,500
    THIRD LAW DANCE-THEATER INC
    2026 19TH ST
    BOULDER,CO80302     		N/A PC Sponsorship of company dancers 6,000
    UNIVERSITY OF COLORADO FOUNDATION
    1800 N GRANT ST STE 725
    DENVER,CO80203     		N/A PC Charlotte York Irey Scholarship Fund 3,000
    UNIVERSITY OF WISCONSIN FOUNDATION
    1848 UNIVERSITY AVE
    MADISON,WI53708     		N/A PC Hefty Faculty Fellows Fund 10,000
    UNIVERSITY OF WISCONSIN FOUNDATION
    1848 UNIVERSITY AVE
    MADISON,WI53708     		N/A PC School of Education Annual Fund 1,000
    UNIVERSITY OF WISCONSIN FOUNDATION
    1848 UNIVERSITY AVE
    MADISON,WI53708     		N/A PC Dance Department Scholarship Fund 5,000
    URBANGLASS NEW YORK CONTEMPORARY GLASS CENTER INC
    647 FULTON ST
    BROOKLYN,NY11217     		N/A PC General & Unrestricted 500
    WESLEYAN UNIVERSITY The Wesleyan Fund
    318 HIGH ST
    MIDDLETOWN,CT06459     		N/A PC General & Unrestricted 5,000
    WONDERBOUND
    1075 PARK AVE W
    DENVER,CO80205     		N/A PC Educational Program 5,000
    WONDERBOUND
    1075 PARK AVE W
    DENVER,CO80205     		N/A PC Artist's fund to honor Sarah Tallman 5,000
    ZEN CENTER A CORPORATION SOLE
    300 PAGE
    SAN FRANCISCO,CA94102     		N/A PC City Center practice period Scholarship Fund 500
    Total .................................bullet 3a 321,100
    bApproved for future payment
    Total .................................bullet 3b  
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 12
    Part XVI-A
    Analysis of Income-Producing Activities
    Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
    Related or exempt
    function income
    (See instructions.)
    1Program service revenue: (a)
    Business code     		(b)
    Amount     		(c)
    Exclusion code     		(d)
    Amount
    a
    b
    c
    d
    e
    f
    gFees and contracts from government agencies          
    2 Membership dues and assessments....          
    3
    Interest on savings and temporary cash investments ............     		    14 40  
    4 Dividends and interest from securities....     14 169,966  
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....          
    6
    Net rental income or (loss) from personal property .............     		         
    7 Other investment income.....          
    8
    Gain or (loss) from sales of assets other than inventory .............     		    18 39,350  
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory..          
    11 Other revenue: aK-1 PASSTHROUGH LOSS 525990 -2,730 14 -138  
    bForeign Tax Refund     01 534  
    cSECTION 751 GAIN ON SALE OF PARTNERSHIP 525990 16,550      
    d
    e
    12 Subtotal. Add columns (b), (d), and (e).. 13,820 209,752  
    13Total. Add line 12, columns (b), (d), and (e)..................
    13223,572
    (See worksheet in line 13 instructions to verify calculations.)
    Part XVI-B
    Relationship of Activities to the Accomplishment of Exempt Purposes
    Line No.
    DownArrow     		Explain below how each activity for which income is reported in column (e) of Part XVI-A contributed importantly to
    the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
    instructions.)
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 13
    Part XVII
    Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
    1
    Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political
    Yes
    No
    organizations?
    a
    Transfers from the reporting foundation to a noncharitable exempt organization of:
    (1) Cash...................................
    1a(1)
     
    No
    (2) Other assets.................................
    1a(2)
     
    No
    b
    Other transactions:
    (1) Sales of assets to a noncharitable exempt organization....................
    1b(1)
     
    No
    (2) Purchases of assets from a noncharitable exempt organization..................
    1b(2)
     
    No
    (3) Rental of facilities, equipment, or other assets.......................
    1b(3)
     
    No
    (4) Reimbursement arrangements...........................
    1b(4)
     
    No
    (5) Loans or loan guarantees.............................
    1b(5)
     
    No
    (6) Performance of services or membership or fundraising solicitations................
    1b(6)
     
    No
    c
    Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
    1c
     
    No
    d
    If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
    of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
    in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
    (a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
    2a
    Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
    described in section 501(c) of the Code (other than section 501(c)(3)) or in section 527?...........
    b
    If "Yes," complete the following schedule.
    (a) Name of organization (b) Type of organization (c) Description of relationship
    Sign Here
    Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
    Bullet Bullet
    May the IRS discuss this return
    with the preparer shown below
    (see instr.)?
    Signature of officer or trustee Date Title
    Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date PTIN
    Firm's namebullet



    Firm's addressbullet







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


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description
    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
    2014
    Name of the organization
    Messing Family Charitable Foundation
     
    Employer identification number

    43-6034863
    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) (2014)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2014)
    Page 2
    Name of organization
    Messing Family Charitable Foundation
          		Employer identification number

    43-6034863
    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
     
     

    Hume Tara Hefty  
    1371 Hecla Drive Ste A
     
    Louisville, CO80027

    		$10,040


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

    Messing Walsh Jeanne Elise  
    30 2nd Street
     
    Brooklyn, NY11231

    		$10,118


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    3
     
     

    Messing Ali  
    169 Nevada Street
     
    San Francisco, CA94110

    		$10,094


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

    Messing Jake  
    550 Grand Street Unit PHS
     
    Brooklyn, NY11211

    		$10,025


    (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) (2014)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2014)
    Page 3
    Name of organization
    Messing Family Charitable Foundation
          		Employer identification number

    43-6034863
    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
    1
    		 COCA-COLA CO KO, 228 sh. $ 10,040 2014-10-08
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
    2
    		 LABORATORY CORP AMER HLDGS LH, 100 sh. $ 10,118 2014-11-21
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
    3
    		 LABORATORY CORP AMER HLDGS LH, 49 sh. $ 5,055 2014-10-24
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
    3
    		 VALEANT PHARMACEUTICALS INTL VRX, 39 sh. $ 5,039 2014-10-23
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
    4
    		 LABORATORY CORP AMER HLDGS LH, 101 sh. $ 10,025 2014-11-14
    (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) (2014)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2014)
    Page 4
    Name of organization
    Messing Family Charitable Foundation
          		Employer identification number

    43-6034863
    Part III
    Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10)
    that total more than $1,000 for the year from any one contributor. 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) (2014)

    Additional Data


    Software ID:  
    Software Version:  

    TY 2014 CompensationExplanation
    Name:
    Messing Family Charitable Foundation
    EIN: 43-6034863
    Person Name Explanation
    Terrance Hefty * Terrance Hefty, VP/Director of Messing Family Charitable Foundation (The "Foundation"), is a principal of Peak Asset Management, LLC, a disqualified person, which provides investment management services to the Foundation. In the taxable year ending December 31, 2014, the Foundation paid $16,399 for services rendered by such disqualified person as reported in Part I, Line 16c. Such investment management firm billed the Foundation at the same rate or below the rate it charges its other clients.

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

    TY 2014 DepreciationSchedule
    Name:
    Messing Family Charitable Foundation
    EIN: 43-6034863
    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

    TY 2014 InvestmentsCorpStockSchedule
    Name:
    Messing Family Charitable Foundation
    EIN: 43-6034863
    Name of Stock End of Year Book Value End of Year Fair Market Value
    APPLE INC. 59,864 92,719
    AT&T, INC 25,210 194,822
    CHEVRON CORP 92,844 258,014
    CONOCOPHILLIPS 103,907 135,772
    EMERSON ELECTRIC CO. 113,819 246,920
    EXXON MOBIL CORP 40,735 283,452
    FEDERATED HIGH YIELD TRUST 95,360 126,088
    INTERNATIONAL BUSINESS MACHINE 74,500 101,238
    JP MORGAN CHASE & CO 95,774 187,740
    KINDER MORGAN INC 355,370 462,236
    LABORATORY CORP AMER HLDGS 156,616 212,455
    PEPSICO INC 83,790 293,136
    PFIZER INC. 203,682 317,730
    PHILLIPS 66 30,880 40,331
    PIEDMONT NAT GAS CO 69,158 236,460
    PIMCO FDS HIGH YIELD MUNICIPAL 95,715 99,875
    PIMCO TOTAL RETURN ETF 201,425 203,699
    PIMCO TOTAL RETURN FUND 145,290 149,759
    PLUM CREEK TIMBER REIT 54,169 192,555
    POWERSHARES DYNAMIC PHARMACEUT 98,629 292,732
    ROYAL DUTCH SHELL PLC 40,335 133,900
    SOUTHERN CO 67,841 196,440
    THE HERSHEY COMPANY 108,310 207,860
    UNION PACIFIC 60,074 137,476
    VANGUARD SHORT TERM INVESTMENT 100,426 108,828
    VERIZON COMMUNICATIONS 69,207 114,143

    TY 2014 InvestmentsGovtObligationsSch
    Name:
    Messing Family Charitable Foundation
    EIN: 43-6034863
    US Government Securities - End of Year Book Value:

     
    US Government Securities - End of Year Fair Market Value:

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


    301,429
    State & Local Government Securities - End of Year Fair Market Value:


    299,469


    TY 2014 LegalFeesSchedule
    Name:
    Messing Family Charitable Foundation
    EIN: 43-6034863
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Document Review/Drafting 66     66


    TY 2014 OtherExpensesSchedule
    Name:
    Messing Family Charitable Foundation
    EIN: 43-6034863
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Administrative Fees 27,099     27,099
    Bank Charges 50 50    
    K-1 Exp EL PASO PIPELINE PARTN 3      


    TY 2014 OtherIncomeSchedule2
    Name:
    Messing Family Charitable Foundation
    EIN: 43-6034863
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    K-1 Loss EL PASO PIPELINE PARTNERS LP -2,868 -138  
    751 Gain EL PASO PIPELINE PARTNERS LP 16,550    
    Foreign Tax Refund 534 534  


    TY 2014 OtherProfessionalFeesSchedule
    Name:
    Messing Family Charitable Foundation
    EIN: 43-6034863
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Investment Management Services 16,399 16,399    


    TY 2014 TaxesSchedule
    Name:
    Messing Family Charitable Foundation
    EIN: 43-6034863
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    990-PF Estimated Tax for 2014 2,300      
    Foreign Tax Paid 1,116 1,116