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
2015
Open to Public Inspection
For calendar year 2015, or tax year beginning 01-01-2015 , and ending 12-31-2015
Name of foundation
BRENTON ARBORETUM INC
 
Number and street (or P.O. box number if mail is not delivered to street address)C/O JC BRENTON 1400 WINDOVER ROAD
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
DES MOINES, IA50315
A Employer identification number

31-1578089
B Telephone number (see instructions)

(515) 237-5121
C bullet
G Check all that apply:

D 1. bullet
2. bullet
E bullet
H Check type of organization:
F bullet
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$2,927,216J Accounting method:
 
(Part I, column (d) must be on cash basis.)
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) 323,171
2 Check bullet Sch. B .............
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities... 24,488 24,488  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 66,760
b Gross sales price for all assets on line 6a 120,336
7 Capital gain net income (from Part IV, line 2)... 66,760
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 16,965 0 16,965
12 Total. Add lines 1 through 11........ 431,384 91,248 16,965
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0 0 0 0
14 Other employee salaries and wages...... 108,473 0 0 108,473
15 Pension plans, employee benefits....... 4,564 0 0 4,564
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule).......        
c Other professional fees (attach schedule).... Click to see attachment 30,425 0 0 30,425
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment 12,341 206 0 12,135
19 Depreciation (attach schedule) and depletion... Click to see attachment 85,530 0 0
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 78,949 2,894 0 76,055
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 320,282 3,100 0 231,652
25 Contributions, gifts, grants paid....... 0 0
26 Total expenses and disbursements. Add lines 24 and 25 320,282 3,100 0 231,652
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 111,102
b Net investment income (if negative, enter -0-) 88,148
c Adjusted net income (if negative, enter -0-)... 16,965
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2015)
Form 990-PF (2015)
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............. 132,792 297,818 297,818
2 Savings and temporary cash investments.........      
3 Accounts receivable bullet  
Less: allowance for doubtful accounts bullet        
4 Pledges receivable bullet  
Less: allowance for doubtful accounts bullet        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) bullet  
Less: allowance for doubtful accounts bullet        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule).......      
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).......... 1,412,155 Click to see attachment1,432,616 1,487,632
14 Land, buildings, and equipment: basis bullet2,186,547
Less: accumulated depreciation (attach schedule) bullet1,044,781 1,213,782 Click to see attachment1,141,766 1,141,766
15 Other assets (describe bullet) Click to see attachment8,855 Click to see attachment8,855 Click to see attachment0
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 2,767,584 2,881,055 2,927,216
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable..................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons 56,738 Click to see attachment56,738
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe bullet) Click to see attachment2,188 Click to see attachment4,557
23 Total liabilities (add lines 17 through 22)......... 58,926 61,295
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........ 0 0
28 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
29 Retained earnings, accumulated income, endowment, or other funds 2,708,658 2,819,760
30 Total net assets or fund balances (see instructions)..... 2,708,658 2,819,760
31 Total liabilities and net assets/fund balances (see instructions). 2,767,584 2,881,055
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 30 (must agree with end-of-year figure reported on prior year’s return) ...............
1
2,708,658
2
Enter amount from Part I, line 27a .....................
2
111,102
3
Other increases not included in line 2 (itemize) bullet
3
0
4
Add lines 1, 2, and 3 ..........................
4
2,819,760
5
Decreases not included in line 2 (itemize) bullet
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30 .
6
2,819,760
Form 990-PF (2015)
Form 990-PF (2015)
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 BESSAMER TRUST 8G4221 P 2015-01-16 2015-12-31
b BESSAMER TRUST 8G4221 P 2014-01-13 2015-12-31
c BESSAMER TRUST 8G6530 P 1975-01-01 2015-12-31
d BESSAMER TRUST 8M4628 P 2014-02-19 2015-01-16
e BESSAMER TRUST 8M4628 P 2014-02-19 2015-12-31
CAPITAL GAINS DIVIDENDS P    
(e) Gross sales price (f) Depreciation allowed
(or allowable) 		(g) Cost or other basis
plus expense of sale 		(h) Gain or (loss)
(e) plus (f) minus (g)
a 16,549   18,656 -2,107
b 16,737   18,645 -1,908
c 28,307   230 28,077
d 12,651   14,045 -1,394
e 1,477   2,000 -523
44,615     44,615
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       -2,107
b       -1,908
c       28,077
d       -1,394
e       -523
      44,615
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 66,760
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))
2014 202,069 1,169,476 0.172786
2013 240,936 897,727 0.268384
2012 204,125 667,127 0.305976
2011 167,475 887,497 0.188705
2010 148,707 866,958 0.171527
2
Total of line 1, column (d) .....................
21.107378
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
0.221476
4
Enter the net value of noncharitable-use assets for 2015 from Part X, line 5.....
4
1,264,976
5
Multiply line 4 by line 3......................
5
280,162
6
Enter 1% of net investment income (1% of Part I, line 27b)...........
6
881
7
Add lines 5 and 6........................
7
281,043
8
Enter qualifying distributions from Part XII, line 4.............
8
231,652
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 (2015)
Form 990-PF (2015)
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 Bullet and enter “N/A" on line 1. Bracket
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b 1 1,763
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 1,763
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 1,763
6 Credits/Payments:
a 2015 estimated tax payments and 2014 overpayment credited to 2015 6a 1,760
b Exempt foreign organizations—tax withheld at source...... 6b
c Tax paid with application for extension of time to file (Form 8868)... 6c  
d Backup withholding erroneously withheld ........... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 1,760
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 3
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10  
11 Enter the amount of line 10 to be: Credited to 2015 estimated taxBullet   RefundedBullet 11  
Part VII-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes (see Instructions
for definition)?.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. bullet$ 0(2) On foundation managers.bullet$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
  • By language in the governing instrument, or
  • By state legislation that effectively amends the governing instrument so that no mandatory directions
    • that conflict with the state law remain in the governing instrument?................
    6
    Yes
     
    7
    Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
    and Part XV..................................
    7
    Yes
     
    8a
    Enter the states to which the foundation reports or with which it is registered (see instructions)
    bulletIA
    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 2015 or the taxable year beginning in 2015 (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
    Form 990-PF (2015)
    Form 990-PF (2015)
    Page 5
    Part VII-A
    Statements Regarding Activities (continued)
    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 addressbulletN/A
    14
    The books are in care ofbulletJC BRENTON Telephone no.bullet (515) 237-5121

    Located atbullet1400 WINDOVER ROADDES MOINESIA ZIP+4bullet50315
    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 2015, 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  
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required
    File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
    Yes
    No
    1a
    During the year did the foundation (either directly or indirectly):
    (1) Engage in the sale or exchange, or leasing of property with a disqualified person?
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person?......................
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person?
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person?
    (5) Transfer any income or assets to a disqualified person (or make any of either available
    for the benefit or use of a disqualified person)?...............
    (6) Agree to pay money or property to a government official? (Exception. Check "No"
    if the foundation agreed to make a grant to or to employ the official for a period
    after termination of government service, if terminating within 90 days.).......
    b
    If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
    section 53.4941(d)-3 or in a current notice regarding disaster assistance (see instructions)? ........
    1b
     
     
    ........bullet
    c
    Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
    that were not corrected before the first day of the tax year beginning in 2015?.............
    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 2015, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2015?.............
    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 2015 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 2015.)..................
    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 2015?
    4b
     
    No
    Form 990-PF (2015)
    Form 990-PF (2015)
    Page 6
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required (Continued)
    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 (2015)
    Form 990-PF (2015)
    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
    JC BRENTON BOARD CHAIR
    25.00     		0 0 0
    1400 WINDOVER ROAD
    DES MOINES,IA50315
    SUE R BRENTON BOARD SECRETARY
    0.00     		0 0 0
    1400 WINDOVER ROAD
    DES MOINES,IA50315
    BILL BRENTON DIRECTOR
    0.00     		0 0 0
    25141 260TH STREET
    DALLAS CENTER,IA50063
    JULIE ANN BRENTON DIRECTOR
    0.00     		0 0 0
    6 NORTHERN AVENUE
    BRONXVILLE,NY10708
    LOCKIE BRENTON MARKUSEN DIRECTOR
    0.00     		0 0 0
    1135 HERITAGE LANE
    ORONO,MN55391
    DR JEFF ILES DIRECTOR
    0.00     		0 0 0
    25141 260TH STREET
    DALLAS CENTER,IA50063
    ROBERT JESTER DIRECTOR/TREASURER
    0.00     		0 0 0
    25141 260TH STREET
    DALLAS CENTER,IA50063
    BOB RENNEBOHM DIRECTOR
    0.00     		0 0 0
    25141 260TH STREET
    DALLAS CENTER,IA50063
    DEB WILEY DIRECTOR
    0.00     		0 0 0
    25141 260TH STREET
    DALLAS CENTER,IA50063
    FRED WEITZ DIRECTOR
    0.00     		0 0 0
    25141 260TH STREET
    DALLAS CENTER,IA50063
    TINA HADDEN DIRECTOR
    0.00     		0 0 0
    25141 260TH STREET
    DALLAS CENTER,IA50063
    PHIL HARRINGTON DIRECTOR
    0.00     		0 0 0
    25141 260TH STREET
    DALLAS CENTER,IA50063
    MARK KANE DIRECTOR
    0.00     		0 0 0
    25141 260TH STREET
    DALLAS CENTER,IA50063
    RAY BENING DIRECTOR
    0.00     		0 0 0
    25141 260TH STREET
    DALLAS CENTER,IA50063
    MIKE SIMONSON DIRECTOR
    0.00     		0 0 0
    25141 260TH STREET
    DALLAS CENTER,IA50063
    DOUG BURNETT DIRECTOR
    0.00     		0 0 0
    25141 260TH STREET
    DALLAS CENTER,IA50063
    MICHELLE BOOK DIRECTOR
    0.00     		0 0 0
    25141 260TH STREET
    DALLAS CENTER,IA50063
    BILL NIEBUHR DIRECTOR
    0.00     		0 0 0
    25141 260TH STREET
    DALLAS CENTER,IA50063
    2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
    (a) Name and address of each employee paid more than $50,000 (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation (d) Contributions to
    employee benefit
    plans and deferred
    compensation     		(e) Expense account,
    other allowances
    NONE
    Total number of other employees paid over $50,000...................bullet 0
    3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
    (a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
    NONE
    Total number of others receiving over $50,000 for professional services.............bullet0
    Part IX-A
    Summary of Direct Charitable Activities
    List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
    1 PROVIDING THE PUBLIC WITH NUMEROUS COLLECTIONS OF DIFFERENT SPECIES OF TREES IN A SIGNIFICANT NATURAL SETTING ALLOWING A PLACE OF ENJOYMENT, SCIENTIFIC STUDY & PUBLIC EDUCATION. 234,546
    2  
    3  
    4  
    Part IX-B
    Summary of Program-Related Investments (see instructions)
    Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
    1  
    2  
    All other program-related investments. See instructions.
    3  
    Total. Add lines 1 through 3.........................bullet0
    Form 990-PF (2015)
    Form 990-PF (2015)
    Page 8
    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
    1,105,798
    b
    Average of monthly cash balances.......................
    1b
    178,442
    c
    Fair market value of all other assets (see instructions)................
    1c
    0
    d
    Total (add lines 1a, b, and c).........................
    1d
    1,284,240
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) .............
    1e
    0
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
    0
    3
    Subtract line 2 from line 1d.........................
    3
    1,284,240
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
    19,264
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    1,264,976
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    63,249
    Part XI
    Distributable Amount bullet
    1
    Minimum investment return from Part X, line 6....................
    1
     
    2a
    Tax on investment income for 2015 from Part VI, line 5......
    2a
     
    b
    Income tax for 2015. (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
    231,652
    b
    Program-related investments—total from Part IX-B..................
    1b
    0
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
     
    3
    Amounts set aside for specific charitable projects that satisfy the:
    a
    Suitability test (prior IRS approval required)....................
    3a
     
    b
    Cash distribution test (attach the required schedule) .................
    3b
     
    4
    Qualifying distributions. Add lines 1a through 3b. Enter here and on Part V, line 8, and Part XIII, line 4
    4
    231,652
    5
    Foundations that qualify under section 4940(e) for the reduced rate of tax on net investment
    income. Enter 1% of Part I, line 27b (see instructions).................
    5
    0
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
    231,652
    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 (2015)
    Form 990-PF (2015)
    Page 9
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2014     		(c)
    2014     		(d)
    2015
    1 Distributable amount for 2015 from Part XI, line 7  
    2 Undistributed income, if any, as of the end of 2015:
    a Enter amount for 2014 only.......  
    b Total for prior years:20, 20, 20  
    3 Excess distributions carryover, if any, to 2015:
    a From 2010......  
    b From 2011......  
    c From 2012......  
    d From 2013......  
    e From 2014......  
    fTotal of lines 3a through e........  
    4Qualifying distributions for 2015 from Part
    XII, line 4: bullet$  
    a Applied to 2014, 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 2015 distributable amount.....  
    e Remaining amount distributed out of corpus  
    5 Excess distributions carryover applied to 2015.    
    (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 2014. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		 
    f Undistributed income for 2016. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2015 ..........     		 
    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 2010 not
    applied on line 5 or line 7 (see instructions) ...     		 
    9Excess distributions carryover to 2016.
    Subtract lines 7 and 8 from line 6a ......     		 
    10 Analysis of line 9:
    a Excess from 2011....  
    b Excess from 2012....  
    c Excess from 2013....  
    d Excess from 2014....  
    e Excess from 2015....  
    Form 990-PF (2015)
    Form 990-PF (2015)
    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 2015, enter the date of the ruling.......bullet
    1998-02-25
    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) 2015 (b) 2014 (c) 2013 (d) 2012
    16,965 10,358 5,877 3,843 37,043
    b 85% of line 2a ......... 14,420 8,804 4,995 3,267 31,487
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....     		231,652 202,069 241,368 204,783 879,872
    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 ....     		231,652 202,069 241,368 204,783 879,872
    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...     		42,166 38,983 29,924 22,237 133,310
    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).)
    JC BRENTON
    bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
    ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number or 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 (2015)
    Form 990-PF (2015)
    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
    Total .................................bullet 3a 0
    bApproved for future payment
    Total .................................bullet 3b 0
    Form 990-PF (2015)
    Form 990-PF (2015)
    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    
    4 Dividends and interest from securities....     14 24,488  
    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 44,615 22,145
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory..          
    11 Other revenue:
    aMISCELLANEOUS INCOME     		        16,965
    b
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e).. 0 69,103 39,110
    13Total. Add line 12, columns (b), (d), and (e)..................
    13108,213
    (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.)
    11 INCOME RECEIVED WHICH IS INCIDENTAL TO THE OPERATION OF THE ARBORETUM. ALL PROCEEDS ARE USED TO OFFSET EXPENSES WHICH ARE RELATED TO THE ARBORETUM'S CHARITABLE PURPOSE.
    Form 990-PF (2015)
    Form 990-PF (2015)
    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 organizations?
    Yes
    No
    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 name SmallBullet
    		 Firm's EIN SmallBullet
    Firm's address SmallBullet


    		 Phone no.
    Form 990-PF (2015)
    Additional Data


    Software ID:  
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    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
    2015
    Name of the organization
    BRENTON ARBORETUM INC
     
    Employer identification number

    31-1578089
    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) (2015)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2015) Page 2
    Name of organization
    BRENTON ARBORETUM INC
          		Employer identification number
    31-1578089
    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
     
     

    BRENTON FOUNDATION  
    1400 WINDOVER ROAD
     
    DES MOINES, IA50315

    		$ 10,000


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

    FULK FAMILY FOUNDATION  
    10 SOUTH WACKER DRIVE SUITE 2675
     
    CHICAGO, IL60606

    		$ 100,000


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

    VARIOUS UNDER 5000  
    1400 WINDOVER ROAD
     
    DES MOINES, IA50315

    		$ 92,077


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

    BRENTON CHARITABLE LEAD TRUST II  
    1400 WINDOVER ROAD
     
    DES MOINES, IA50315

    		$ 73,764


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    5
    RUAN FOUNDATION
     

       
    3200 RUAN CENTER 666 GRAND AVE
     
    DES MOINES, IA50309

    		$ 5,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    6
     
     

    STONER FAMILY  
    3065 RUNDELAC ROAD
     
    ANNAPOLIS, MD21401

    		$ 6,230


    (Complete Part II for noncash contributions.)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2015)
    Name of organization
    BRENTON ARBORETUM INC
          		Employer identification number
    31-1578089
    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
    7
     
     

    WEITZ FAMILY  
    1245 BROWNS WOODS DRIVE
     
    WEST DES MOINES, IA50265

    		$ 5,100


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    8
    DAHL TRUST
     

       
    1400 WINDOVER ROAD
     
    DES MOINES, IA50315

    		$ 31,000


    (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) (2015)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2015)
    Page 3
    Name of organization
    BRENTON ARBORETUM INC
          		Employer identification number

    31-1578089
    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
     
    		$    
    (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) (2015)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2015)
    Page 4
    Name of organization
    BRENTON ARBORETUM INC
          		Employer identification number

    31-1578089
    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) (2015)

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

    TY 2015 DepreciationSchedule
    Name:
    BRENTON ARBORETUM INC
    EIN:
    31-1578089
    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
    BUILDING 2000-12-01 235,458 85,021 SL 39.000000000000 6,037 0 6,037  
    601 FORD TRACTOR 1997-12-30 4,500 4,500 SL 7.000000000000 0 0 0  
    FORD MOWER 1997-12-30 925 925 SL 7.000000000000 0 0 0  
    PICK UP TRUCK 1999-06-30 5,500 5,500 SL 5.000000000000 0 0 0  
    ROAD WORK 1998-06-30 66,563 66,563 SL 15.000000000000 0 0 0  
    TREES 1998-06-30 11,922 11,922 SL 7.000000000000 0 0 0  
    EXCAVATING 1999-06-30 6,690 6,690 SL 15.000000000000 0 0 0  
    LANDSCAPING 1999-06-30 24,078 24,078 SL 15.000000000000 0 0 0  
    TREES/SHRUBS 1999-06-30 8,561 8,561 SL 15.000000000000 0 0 0  
    PRAIRIE GRASS/SEED 1999-06-30 2,055 2,055 SL 15.000000000000 0 0 0  
    LAKE/DAM 1999-06-30 2,850 2,850 SL 15.000000000000 0 0 0  
    TREES/SHRUBS 2000-07-01 10,515 10,165 SL 15.000000000000 350 0 350  
    BENCHES 2000-04-01 656 649 SL 7.000000000000 0 0 0  
    FIELD EQUIPMENT 2000-04-01 2,830 2,830 SL 7.000000000000 0 0 0  
    FENCE 2000-05-01 1,078 1,078 SL 7.000000000000 0 0 0  
    JOHN DEERE GATOR 2001-02-19 7,500 7,500 SL 7.000000000000 0 0 0  
    BENCHES 2001-10-22 513 513 SL 7.000000000000 0 0 0  
    LAND IMPROVEMENTS 2001-08-01 288,454 258,003 SL 15.000000000000 19,230 0 19,230  
    TRACTOR AND LOADER 2001-04-26 20,000 20,000 SL 7.000000000000 0 0 0  
    TREES/SHRUBS 2001-06-30 6,083 5,481 SL 15.000000000000 406 0 406  
    ROAD/BRIDGE 2001-06-30 489 489 SL 7.000000000000 0 0 0  
    OFFICE EQUIPMENT 2001-06-30 529 529 SL 7.000000000000 0 0 0  
    FURNITURE 2001-06-30 849 849 SL 7.000000000000 0 0 0  
    LAND IMPROVEMENTS 2002-06-01 48,639 40,808 SL 15.000000000000 3,243 0 3,243  
    SIGNS 2002-06-01 463 463 SL 7.000000000000 0 0 0  
    LANDSCAPING 2002-06-01 12,439 10,432 SL 15.000000000000 829 0 829  
    LANDSCAPING 2003-06-01 7,625 5,885 SL 15.000000000000 508 0 508  
    BRIDGE REPAIR 2003-04-15 40,012 40,012 SL 7.000000000000 0 0 0  
    MISCELLEOUS 2004-07-01 34,739 24,318 SL 15.000000000000 2,316 0 2,316  
    CONSTRUCTION 2005-10-01 328,828 202,778 SL 15.000000000000 21,922 0 21,922  
    LAND 1997-12-15 150,600   L   0 0 0  
    LAND 1999-07-01 79,700   L   0 0 0  
    DOORS/MISC - LARSON CONST 2006-08-31 7,059 7,056 SL 7.000000000000 0 0 0  
    OFFICE EQUIP-MIDWEST OFFICE 2007-10-16 1,652 1,652 SL 7.000000000000 0 0 0  
    WEEDEATER 2008-10-06 1,060 944 SL 7.000000000000 116 0 116  
    TRUCK 2008-12-29 14,009 14,009 SL 5.000000000000 0 0 0  
    BUILDING 2011-10-01 604,787 50,398 SL 39.000000000000 15,507 0 15,507  
    COMPUTERS 2011-10-01 6,134 3,988 SL 5.000000000000 1,227 0 1,227  
    FURNITURE 2011-10-01 14,012 6,506 SL 7.000000000000 2,002 0 2,002  
    AV EQUIPMENT 2011-10-01 5,470 2,538 SL 7.000000000000 781 0 781  
    MOWER 2012-03-22 21,750 8,544 SL 7.000000000000 3,107 0 3,107  
    LANDSCAPING EQUIPMENT 2012-02-15 20,900 8,709 SL 7.000000000000 2,986 0 2,986  
    BUILDING IMPROVEMENTS 2012-07-01 23,917 1,533 SL 39.000000000000 613 0 613  
    BUILDING IMPROVEMENTS 2013-07-01 20,111 774 SL 39.000000000000 516 0 516  
    COMPUTER SYSTEM 2014-08-19 13,559 904 SL 5.000000000000 2,712 0 2,712  
    SIGNS/FABRIC STRUCTURES 2014-10-02 6,970 249 SL 7.000000000000 996 0 996  
    FIELD EQUIPMENT 2015-05-14 1,324   SL 7.000000000000 126 0 126  
    VAN WALL - GATOR 2015-12-31 12,190   SL 7.000000000000 0 0 0  

    TY 2015 InvestmentsOtherSchedule2
    Name:
    BRENTON ARBORETUM INC
    EIN:
    31-1578089
    Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
    BESSAMER TRUST-FIXED INC AT COST 36,028 35,670
    BESSAMER TRUST-LARGE CAP FUND AT COST 276,737 293,714
    BESSAMER TRUST-MULTI CAP FUND AT COST 70,612 70,924
    SEQUOIA FUND AT COST 144,318 213,675
    LONGLEAF PARTNERS AT COST 343,390 251,378
    GLOBAL OPP AT COST 89,484 86,832
    REAL RETURN/COMMODITIES AT COST 0 0
    WELLS FARGO STOCK AT COST 770 90,998
    DM COMMUNITY FOUNDATION AT COST 471,277 444,441

    TY 2015 LandEtcSchedule2
    Name:
    BRENTON ARBORETUM INC
    EIN:
    31-1578089
    Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
    BUILDING 235,458 91,058 144,400  
    601 FORD TRACTOR 4,500 4,500 0  
    FORD MOWER 925 925 0  
    PICK UP TRUCK 5,500 5,500 0  
    ROAD WORK 66,563 66,563 0  
    TREES 11,922 11,922 0  
    EXCAVATING 6,690 6,690 0  
    LANDSCAPING 24,078 24,078 0  
    TREES/SHRUBS 8,561 8,561 0  
    PRAIRIE GRASS/SEED 2,055 2,055 0  
    LAKE/DAM 2,850 2,850 0  
    TREES/SHRUBS 10,515 10,515 0  
    BENCHES 656 649 7  
    FIELD EQUIPMENT 2,830 2,830 0  
    FENCE 1,078 1,078 0  
    JOHN DEERE GATOR 7,500 7,500 0  
    BENCHES 513 513 0  
    LAND IMPROVEMENTS 288,454 277,233 11,221  
    TRACTOR AND LOADER 20,000 20,000 0  
    TREES/SHRUBS 6,083 5,887 196  
    ROAD/BRIDGE 489 489 0  
    OFFICE EQUIPMENT 529 529 0  
    FURNITURE 849 849 0  
    LAND IMPROVEMENTS 48,639 44,051 4,588  
    SIGNS 463 463 0  
    LANDSCAPING 12,439 11,261 1,178  
    LANDSCAPING 7,625 6,393 1,232  
    BRIDGE REPAIR 40,012 40,012 0  
    MISCELLEOUS 34,739 26,634 8,105  
    CONSTRUCTION 328,828 224,700 104,128  
    LAND 150,600 0 150,600  
    LAND 79,700 0 79,700  
    DOORS/MISC - LARSON CONST 7,059 7,056 3  
    OFFICE EQUIP-MIDWEST OFFICE 1,652 1,652 0  
    WEEDEATER 1,060 1,060 0  
    TRUCK 14,009 14,009 0  
    BUILDING 604,787 65,905 538,882  
    COMPUTERS 6,134 5,215 919  
    FURNITURE 14,012 8,508 5,504  
    AV EQUIPMENT 5,470 3,319 2,151  
    MOWER 21,750 11,651 10,099  
    LANDSCAPING EQUIPMENT 20,900 11,695 9,205  
    BUILDING IMPROVEMENTS 23,917 2,146 21,771  
    BUILDING IMPROVEMENTS 20,111 1,290 18,821  
    COMPUTER SYSTEM 13,559 3,616 9,943  
    SIGNS/FABRIC STRUCTURES 6,970 1,245 5,725  
    FIELD EQUIPMENT 1,324 126 1,198  
    VAN WALL - GATOR 12,190 0 12,190  


    TY 2015 LoansFromOfficersSchedule
    Name:
    BRENTON ARBORETUM INC
    EIN:
    31-1578089

    Item No. 1
    Lender's Name JC BRENTON
    Lender's Title DIRECTOR
    Original Amount of Loan 24738
    Balance Due  
    Date of Note 1998-01
    Maturity Date  
    Repayment Terms  
    Interest Rate 0.000000000000
    Security Provided by Borrower NONE
    Purpose of Loan OPERATIONS
    Description of Lender Consideration NONE
    Consideration FMV  


    TY 2015 OtherAssetsSchedule
    Name:
    BRENTON ARBORETUM INC
    EIN:
    31-1578089
    Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
    PLANTINGS & MISCELLANEOUS 7,855 7,855 0
    DEPOSITS -- XENIA RURAL WATER 1,000 1,000 0


    TY 2015 OtherExpensesSchedule
    Name:
    BRENTON ARBORETUM INC
    EIN:
    31-1578089
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    DUES 539 0 0 539
    ADVERTISING 861 0 0 861
    EDUCATIONAL PROGRAMS 1,041 0 0 1,041
    OFFICE EXPENSE 8,408 0 0 8,408
    INSURANCE 6,671 0 0 6,671
    INVESTMENT SERVICE 2,894 2,894 0 0
    FIELD SUPPLIES 14,374 0 0 14,374
    UTILITIES & PHONE 6,153 0 0 6,153
    REPAIRS 7,973 0 0 7,973
    MISCELLANEOUS 11,575 0 0 11,575
    LANDSCAPING 1,383 0 0 1,383
    CHEMICALS 1,671 0 0 1,671
    GASOLINE 2,997 0 0 2,997
    CONTRACT LABOR 8,559 0 0 8,559
    MEMBERSHIP EXPENSE 3,558 0 0 3,558
    LIBRARY 292 0 0 292


    TY 2015 OtherIncomeSchedule2
    Name:
    BRENTON ARBORETUM INC
    EIN:
    31-1578089
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    MISCELLANEOUS INCOME 16,965   16,965


    TY 2015 OtherLiabilitiesSchedule
    Name:
    BRENTON ARBORETUM INC
    EIN:
    31-1578089
    Description Beginning of Year - Book Value End of Year - Book Value
    PAYROLL WITHHOLDINGS 2,188 4,557


    TY 2015 OtherProfessionalFeesSchedule
    Name:
    BRENTON ARBORETUM INC
    EIN:
    31-1578089
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    PROFESSIONAL SERVICES 30,425 0 0 30,425


    TY 2015 TaxesSchedule
    Name:
    BRENTON ARBORETUM INC
    EIN:
    31-1578089
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    PAYROLL TAXES 8,153 0 0 8,153
    PROPERTY TAXES 480 0 0 480
    FOREIGN TAXES 206 206 0 0
    2014 TAX DUE WITH RETURN 1,742 0 0 1,742
    2015 ESTIMATED TAXES 1,760 0 0 1,760