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
SPECIAL NEEDS FOUNDATION OF
DES MOINES COUNTY

Number and street (or P.O. box number if mail is not delivered to street address)829 HARRISON AVENUE   Room/suite
City or town, state or province, country, and ZIP or foreign postal code
BURLINGTON, IA52601
A Employer identification number

42-1090677
B Telephone number (see instructions)

(319) 752-8222
C bullet
G Check all that apply:

D 1. bullet
2. bullet
E bullet
H Check type of organization:
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$2,988,627J 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).............. 15,966
2 Check bullet
Sch. B ...............
3 Interest on savings and temporary cash investments 262 262 262
4 Dividends and interest from securities...... 77,873 77,873 77,873
5a Gross rents..............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 Click to see attachment 188,869
b Gross sales price for all assets on line 6a 2,379,354
7 Capital gain net income (from Part IV, line 2)...  
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 117   117
12 Total. Add lines 1 through 11........ 283,087 78,135 78,252
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 20,928 20,928    
14 Other employee salaries and wages...... 31,491 3,149   28,342
15 Pension plans, employee benefits....... 2,561 256   2,305
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment 4,503 2,252   2,251
c Other professional fees (attach schedule)....        
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment 1,438 144 1,294  
19 Depreciation (attach schedule) and depletion... Click to see attachment 8,255    
20 Occupancy.............. 5,330 2,665   2,665
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 24,838 5,800   19,038
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 99,344 35,194 1,294 54,601
25 Contributions, gifts, grants paid........ 85,149 85,149
26 Total expenses and disbursements. Add lines 24 and 25 184,493 35,194 1,294 139,750
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 98,594
b Net investment income (if negative, enter -0-) 42,941
c Adjusted net income (if negative, enter -0-)... 76,958
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.......... 29,675 27,454 27,454
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)........... 3,050,277 Click to see attachment2,961,173 2,961,173
14 Land, buildings, and equipment: basis bullet304,195
Less: accumulated depreciation (attach schedule) bullet83,507 227,372 Click to see attachment220,688  
15 Other assets (describe bullet)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 3,307,324 3,209,315 2,988,627
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 3,307,324 3,209,315
30 Total net assets or fund balances (see instructions)...... 3,307,324 3,209,315
31 Total liabilities and net assets/fund balances (see instructions).. 3,307,324 3,209,315
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 3,307,324
2 Enter amount from Part I, line 27a..................... 2 98,594
3 Other increases not included in line 2 (itemize) bullet 3  
4 Add lines 1, 2, and 3.......................... 4 3,405,918
5 Decreases not included in line 2 (itemize) bulletClick to see attachment 5 196,603
6 Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30. 6 3,209,315
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.)
1a
b
c
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
b
c
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
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  
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 195,838 3,214,855 0.060917
2012 173,559 3,068,847 0.056555
2011 181,527 3,088,577 0.058774
2010 183,580 2,995,664 0.061282
2009 189,249 2,804,567 0.067479
2 Total of line 1, column (d) ...................... 2 0.305007
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 0.061001
4 Enter the net value of noncharitable-use assets for 2014 from Part X, line 5..... 4 3,288,407
5 Multiply line 4 by line 3....................... 5 200,596
6 Enter 1% of net investment income (1% of Part I, line 27b)........... 6 429
7 Add lines 5 and 6......................... 7 201,025
8 Enter qualifying distributions from Part XII, line 4.............. 8 165,804
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 1 859
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........................... 3 859
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- ..... 5 859
6 Credits/Payments:
a 2014 estimated tax payments and 2013 overpayment credited to 2014 6a 1,240
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 1,240
8 Enter any penalty for underpayment of estimated tax. if Form 2220 is attached. 8  
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10 381
11 Enter the amount of line 10 to be: Credited to 2015 estimated taxBullet381 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$   (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
 
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)
    bullet
    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 addressbulletNA
    14
    The books are in care ofbulletKRISTY HOAMBRECKER Telephone no.bullet (319) 752-8222
    Located atbulletPO BOX 2BURLINGTONIA ZIP+4bullet52601
    15
    Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041.........bullet
    and enter the amount of tax-exempt interest received or accrued during the year ......bullet
    15  
    16 At any time during calendar year 2014, did the foundation have an interest in or a signature or other authority over YesNo
    a bank, securities, or other financial account in a foreign country?
    16   No
    See instructions for exceptions and filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR). If "Yes", enter the name of the foreign country bullet  
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 6
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required
    File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
    Yes
    No
    1a
    During the year did the foundation (either directly or indirectly):
    (1) Engage in the sale or exchange, or leasing of property with a disqualified person?
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person?........................
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person?
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person?
    (5) Transfer any income or assets to a disqualified person (or make any of either available
    for the benefit or use of a disqualified person)?.................
    (6) Agree to pay money or property to a government official? (Exception. Check "No"
    if the foundation agreed to make a grant to or to employ the official for a period
    after termination of government service, if terminating within 90 days.).........
    b
    If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
    section 53.4941(d)-3 or in a current notice regarding disaster assistance (see instructions)? ........
    1b
     
     
    .........bullet
    c
    Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
    that were not corrected before the first day of the tax year beginning in 2014?.............
    1c
     
     
    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
    BARB FENTON VOLUNTEER
    1.00     		0 0 0
    2602 PARK PLACE
    2602 PARK PLACE
    BURLINGTON,IA52601
    BRAD ELLERBROEK VOLUNTEER
    1.00     		0 0 0
    4135 148TH AVENUE
    4135 148TH AVENUE
    BURLINGTON,IA52601
    BRIAN HELLING VOLUNTEER
    1.00     		0 0 0
    11235 CLIFF ROAD
    11235 CLIFF ROAD
    BURLINGTON,IA52601
    KAREN OLSON SECRETARY
    1.00     		0 0 0
    2713 MEADOWBROOK
    2713 MEADOWBROOK
    BURLINGTON,IA52601
    EVELYN SWEARINGEN VOLUNTEER
    1.00     		0 0 0
    227 NO 7TH STREET
    227 NO 7TH STREET
    BURLINGTON,IA52601
    JUDY RIFFEL VOLUNTEER
    1.00     		0 0 0
    12820 HIGHWAY 61
    12820 HIGHWAY 61
    BURLINGTON,IA52601
    JAN WOLBERS 1ST VICE PRE
    1.00     		0 0 0
    20494 AGENCY ROAD
    20494 AGENCY ROAD
    DANVILLE,IA52623
    JOHN WALZ TREASURER
    1.00     		0 0 0
    1412 NAVAJO STREET
    1412 NAVAJO STREET
    BURLINGTON,IA52601
    MARK ROSENBURG VOLUNTEER
    1.00     		0 0 0
    1013 ERICKSEN LANE
    1013 ERICKSEN LANE
    BURLINGTON,IA52601
    PAT CUMMINGS VOLUNTEER
    1.00     		0 0 0
    1515 REMEY
    1515 REMEY
    BURLINGTON,IA52601
    PAULA RENARD PRESIDENT
    1.00     		0 0 0
    11593 154TH AVE
    11593 154TH AVE
    WEST BURLINGTON,IA52655
    R BURTON PRUGH JR VOLUNTEER
    1.00     		0 0 0
    300 IOWA STREET
    300 IOWA STREET
    BURLINGTON,IA52601
    SPENCER HONSEY VOLUNTEER
    1.00     		0 0 0
    1400 NAVAJO DRIVE
    1400 NAVAJO DRIVE
    BURLINGTON,IA52601
    SUE KRISTENSEN VOLUNTEER
    1.00     		0 0 0
    1609 HASKELL
    1609 HASKELL
    BURLINGTON,IA52601
    WILLIAM FRY VOLUNTEER
    1.00     		0 0 0
    2703 SUMMER STREET
    2703 SUMMER STREET
    BURLINGTON,IA52601
    ROBIN CUSHMAN VOLUNTEER
    1.00     		0 0 0
    2201 MADISON AVENUE
    2201 MADISON AVENUE
    BURLINGTON,IA52601
    RUTH METZGER VOLUNTEER
    1.00     		0 0 0
    1200 PARKWAY
    1200 PARKWAY
    BURLINGTON,IA52601
    SAM WARNER VOLUNTEER
    1.00     		0 0 0
    11061 KIOWA ROAD
    11061 KIOWA ROAD
    BURLINGTON,IA52601
    SHERRY ZELLER VOLUNTEER
    1.00     		0 0 0
    138 OCONNELL BEACH ROAD
    138 OCONNELL BEACH ROAD
    BURLINGTON,IA52601
    DENNIS STEWART 2ND VICE PRE
    1.00     		0 0 0
    140 GREENBRIER DRIVE
    140 GREENBRIER DRIVE
    BURLINGTON,IA52601
    JOYCE CROSS VOLUNTEER
    1.00     		0 0 0
    17012 KINGWOOD ESTATES
    17012 KINGWOOD ESTATES
    MIDDLETOWN,IA52638
    US BANK TRUSTEE
    1.00     		20,928 0 0
    BURLINGTON
    BURLINGTON
    BURLINGTON,IA52601
    BETH ASH VOLUNTEER
    1.00     		0 0 0
    2934 WOODLAWN DR
    2934 WOODLAWN DR
    BURLINGTON,IA52601
    KEVIN CARR VOLUNTEER
    1.00     		0 0 0
    5574 CHIPSHOT DR
    5574 CHIPSHOT DR
    BURLINGTON,IA52601
    JOANIE POWER VOLUNTEER
    1.00     		0 0 0
    1904 RIVER ST
    1904 RIVER ST
    BURLINGTON,IA52601
    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  
    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.............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 N/A  
    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
    3,005,725
    b
    Average of monthly cash balances.......................
    1b
    28,564
    c
    Fair market value of all other assets (see instructions)................
    1c
    304,195
    d
    Total (add lines 1a, b, and c).........................
    1d
    3,338,484
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) .............
    1e
     
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
     
    3
    Subtract line 2 from line 1d.........................
    3
    3,338,484
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
    50,077
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    3,288,407
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    164,420
    Part XI
    Distributable Amount bullet and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
    164,420
    2a
    Tax on investment income for 2014 from Part VI, line 5......
    2a
    859
    b
    Income tax for 2014. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    859
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    163,561
    4
    Recoveries of amounts treated as qualifying distributions................
    4
     
    5
    Add lines 3 and 4............................
    5
    163,561
    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
    163,561
    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
    139,750
    b
    Program-related investments—total from Part IX-B..................
    1b
     
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
    26,054
    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
    165,804
    5
    Foundations that qualify under section 4940(e) for the reduced rate of tax on net investment
    income. Enter 1% of Part I, line 27b (see instructions).................
    5
     
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
    165,804
    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 7 163,561
    2 Undistributed income, if any, as of the end of 2014:
    a Enter amount for 2013 only.......  
    b Total for prior years:20, 20, 20  
    3 Excess distributions carryover, if any, to 2014:
    a From 2009....... 50,111
    b From 2010....... 35,199
    c From 2011....... 28,090
    d From 2012....... 20,895
    e From 2013....... 35,827
    fTotal of lines 3a through e......... 170,122
    4Qualifying distributions for 2014 from Part
    XII, line 4: bullet$ 165,804
    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..... 163,561
    e Remaining amount distributed out of corpus 2,243
    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 5 172,365
    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) ...     		50,111
    9Excess distributions carryover to 2015.
    Subtract lines 7 and 8 from line 6a ......     		122,254
    10 Analysis of line 9:
    a Excess from 2010.... 35,199
    b Excess from 2011.... 28,090
    c Excess from 2012.... 20,895
    d Excess from 2013.... 35,827
    e Excess from 2014.... 2,243
    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 e-mail 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:
    SEE ATTACHED SCHEDULE
    cAny submission deadlines:
    JANUARY 15TH FOR SCHOLARSHIPS
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    SEE ATTACHED SCHEDULE
    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
    BOISE STATE UNIVERSITY
    BOISE
    BOISE
    BOISE,ID83701     		UNRELATED   SCHOLARSHIP 750
    CAMPS AND PROGRAMS
    BURLINGTON
    BURLINGTON
    BURLINGTON,IA52601     		  UNRELATED REHABILITATION 36,025
    COE COLLEGE
    CEDAR RAPIDS
    CEDAR RAPIDS
    CEDAR RAPIDS,IA52402     		  UNRELATED SCHOLARSHIPS 3,000
    DES MOINES UNIVERSITY
    DES MOINES
    DES MOINES
    DES MOINES,IA50311     		  UNRELATED SCHOLARSHIPS 750
    IOWA STATE UNIVERSITY
    AMES
    AMES
    AMES,IA50011     		  UNRELATED SCHOLARSHIPS 4,500
    IOWA WESLEYAN
    MT PLEASANT
    MT PLEASANT
    MT PLEASANT,IA52641     		  UNRELATED SCHOLARSHIPS 1,500
    KIRKWOOD COMMUNITY COLLEGE
    CEDAR RAPIDS
    CEDAR RAPIDS
    CEDAR RAPIDS,IA52402     		  UNRELATED SCHOLARSHIPS 750
    MERCY COLLEGE
    DES MOINES
    DES MOINES
    DES MOINES,IA50309     		UNRELATED   SCHOLARSHIP 1,500
    NORTH IOWA AERA COMMUNITY COLLEGE
    MASON CITY
    MASON CITY
    MASON CITY,IA50402     		  UNRELATED SCHOLARSHIPS 1,500
    SOUTHEASTERN COMMUNITY CO
    WEST BURLINGTON
    WEST BURLINGTON
    WEST BURLINGTON,IA52655     		  UNRELATED SCHOLARSHIPS 11,181
    SPECIAL OLYMPICS
    BURLINGTON
    BURLINGTON
    BURLINGTON,IA52601     		UNRELATED   REHABILITATION 1,443
    ST AMBROSE
    DAVENPORT
    DAVENPORT
    DAVENPORT,IA52803     		  UNREALTED SCHOLARSHIPS 3,750
    TRUMAN STATE UNIVERSITY
    KIRKSVILLE
    KIRKSVILLE
    KIRKSVILLE,MO63501     		  UNRELATED SCHOLARSHIPS 1,500
    UNIVERSITY OF IOWA
    IOWA CITY
    IOWA CITY
    IOWA CITY,IA52242     		  UNRELATED SCHOLARSHIPS 5,250
    UNIVERSITY OF NORTHERN IOWA
    CEDAR FALLS
    CEDAR FALLS
    CEDAR FALLS,IA50614     		UNRELATED   SCHOLARSHIPS 3,750
    UNIVERSITY OF ST MARY
    LEAVENWORTH
    LEAVENWORTH
    LEAVENWORTH,KS66048     		UNRELATED   SCHOLARSHIP 1,500
    WESTERN ILLINOIS UNIVERSITY
    MACOMB
    MACOMB
    MACOMB,IL61455     		UNRELATED   SCHOLARSHIP 3,000
    HOPE HAVEN AREA DEVELOPMENT CENTER
    CORPORATION
    N 7TH STREET
    BURLINGTON,IA52601     		UNRELATED   REHABILITATION 500
    ALLEN COLLEGE
    WATERLOO
    WATERLOO
    WATERLOO,IA50703     		UNRELATED   SCHOLARSHIP 750
    CARL SANDBERG COLLEGE
    GALESBURG
    GALESBURG
    GALESBURG,IL61401     		UNRELATED   SCHOLARSHIP 750
    CLARKE UNIVERSITY
    DUBUQUE
    DUBUQUE
    DUBUQUE,IA52001     		UNRELATED   SCHOLARSHIP 750
    CENTRAL COLLEGE
    PELLA
    PELLA
    PELLA,IA50219     		UNRELATED   SCHOLARSHIP 750
    Total .................................bullet 3a 85,149
    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 ............     		    14 262  
    4 Dividends and interest from securities....     14 77,873  
    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 .............     		        188,869
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory..          
    11 Other revenue: aMISC. INCOME         117
    b
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e)..   78,135 188,986
    13Total. Add line 12, columns (b), (d), and (e)..................
    13267,121
    (See worksheet in line 13 instructions to verify calculations.)
    Part XVI-B
    Relationship of Activities to the Accomplishment of Exempt Purposes
    Line No.
    DownArrow     		Explain below how each activity for which income is reported in column (e) of Part XVI-A contributed importantly to
    the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
    instructions.)
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 13
    Part XVII
    Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
    1
    Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political
    Yes
    No
    organizations?
    a
    Transfers from the reporting foundation to a noncharitable exempt organization of:
    (1) Cash...................................
    1a(1)
     
    No
    (2) Other assets.................................
    1a(2)
     
    No
    b
    Other transactions:
    (1) Sales of assets to a noncharitable exempt organization....................
    1b(1)
     
    No
    (2) Purchases of assets from a noncharitable exempt organization..................
    1b(2)
     
    No
    (3) Rental of facilities, equipment, or other assets.......................
    1b(3)
     
    No
    (4) Reimbursement arrangements...........................
    1b(4)
     
    No
    (5) Loans or loan guarantees.............................
    1b(5)
     
    No
    (6) Performance of services or membership or fundraising solicitations................
    1b(6)
     
    No
    c
    Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
    1c
     
    No
    d
    If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
    of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
    in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
    (a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
    2a
    Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
    described in section 501(c) of the Code (other than section 501(c)(3)) or in section 527?...........
    b
    If "Yes," complete the following schedule.
    (a) Name of organization (b) Type of organization (c) Description of relationship
    Sign Here
    Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
    Bullet Bullet
    May the IRS discuss this return
    with the preparer shown below
    (see instr.)?
    Signature of officer or trustee Date Title
    Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date PTIN
    Firm's namebullet



    Firm's addressbullet







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


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description

    TY 2014 AccountingFeesSchedule
    Name:
    SPECIAL NEEDS FOUNDATION OF
    DES MOINES COUNTY
    EIN: 42-1090677
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    INDIRECT ACCOUNTING FEES 4,503 2,252   2,251

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    TY 2014 DepreciationSchedule
    Name:
    SPECIAL NEEDS FOUNDATION OF
    DES MOINES COUNTY
    EIN: 42-1090677
    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 2006-05-15 239,293 50,083 S/L 39.0000 6,136      
    BUILDING 2006-08-18 34,656 6,998 S/L 39.0000 889      
    LANDSCAPING 2006-10-01 6,436 3,586 150DB 15.0000 380      
    SIGN 2006-09-06 4,200 4,200 200DB 7.0000        
    BLINDS 2006-07-28 903 903 200DB 7.0000        
    CHAIRS 2006-08-15 994 994 200DB 7.0000        
    DESK 2006-09-06 4,399 4,399 200DB 7.0000        
    REINFORCED SIDEWALK 2008-06-23 1,450 684 150DB 15.0000 90      
    LANDSCAPING MYERS TREE FARM 2008-07-07 1,135 817 150DB 15.0000 33      
    AIR CONDITIONING UNIT 2011-07-05 4,406 334 S/L 39.0000 113      
    PRINTER 2011-01-26 981 811 200DB 5.0000 113      
    JOHN DEERE 19.5HP 42" MOWER 2012-04-25 1,529 777 200DB 7.0000 215      
    JOHN DEERE BAGGER 2012-04-25 305 155 200DB 7.0000 43      
    SHED 8X10 2012-04-25 1,141 263 150DB 15.0000 88      
    HUSQVARNA TRIMMER 2012-04-25 224 114 200DB 7.0000 31      
    BLOWER 2012-04-25 143 73 200DB 7.0000 20      
    PRESSURE WASHER 2013-11-27 192 27 200DB 7.0000 47      
    PHONE 2014-01-02 235 34 200DB 7.0000 57      
    COMPUTER ASSET 2015-06-26 1,572   S/L 5.0000        

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    TY 2014 GainLossSaleOtherAssetsSch
    Name:
    SPECIAL NEEDS FOUNDATION OF
    DES MOINES COUNTY
    EIN: 42-1090677
    Name Date Acquired How Acquired Date Sold Purchaser Name Gross Sales Price Basis Basis Method Sales Expenses Total (net) Accumulated Depreciation
    FIRST AMER PRIME OBLIG FUND 2014-07 PURCHASE 2015-06   581,593 581,593        
    ABERDEEN FDS EMRGN MKT 2013-06 PURCHASE 2014-12   5,329       5,329  
    ABERDEEN FDS EMRGN MKT 2014-06 PURCHASE 2015-06   72,500 78,829     -6,329  
    AMERICAN CENT EQUTIY INCOME CL INST 2013-07 PURCHASE 2014-07   15,000 11,329     3,671  
    AMERICAN CENT EQUTIY INCOME CL INST 2013-07 PURCHASE 2014-09   6,100 4,607     1,493  
    AMERICAN CENT EQUTIY INCOME CL INST 2013-07 PURCHASE 2014-11   35,000 25,982     9,018  
    AMERICAN CENT EQUTIY INCOME CL INST 2013-07 PURCHASE 2014-12   6,000 4,748     1,252  
    AMERICAN CENT EQUTIY INCOME CL INST 2013-07 PURCHASE 2014-12   6,250       6,250  
    AMERICAN CENT EQUTIY INCOME CL INST 2014-07 PURCHASE 2014-12   1,274       1,274  
    AMERICAN CENT EQUTIY INCOME CL INST 2013-07 PURCHASE 2015-01   10,000 7,985     2,015  
    AMERICAN CENT EQUTIY INCOME CL INST 2013-07 PURCHASE 2015-06   8,009 6,433     1,576  
    AMERICAN EUROPACIFIC GRTH F2 2013-07 PURCHASE 2014-11   7,500 5,984     1,516  
    AMERICAN EUROPACIFIC GRTH F2 2013-07 PURCHASE 2014-12   15,000 11,912     3,088  
    APPLE INC 2013-07 PURCHASE 2014-07   30,382 23,278     7,104  
    APPLE INC 2013-07 PURCHASE 2014-09   12,732 8,953     3,779  
    APPLE INC 2013-07 PURCHASE 2014-12   14,177 8,953     5,224  
    BED BATH & BEYOND 2014-07 PURCHASE 2014-12   9,025 8,011     1,014  
    BED BATH & BEYOND 2014-07 PURCHASE 2015-02   51,771 43,261     8,510  
    CISCO SYSTEMS INC 2013-07 PURCHASE 2015-02   27,079 21,649     5,430  
    CISCO SYSTEMS INC 2013-07 PURCHASE 2015-05   21,870 16,237     5,633  
    CNOOC LTD A D R 2014-07 PURCHASE 2015-05   34,241 36,637     -2,396  
    LAUDUS INTERNATIONAL MARKET MASTERS 2013-07 PURCHASE 2014-12   12,500 11,893     607  
    LYONDELLBASELL INDUSTRIES CL A 2014-07 PURCHASE 2015-05   67,672 50,683     16,989  
    METLIFE INC 2014-07 PURCHASE 2015-06   53,418 45,683     7,735  
    MICROSOFT CORP 2014-07 PURCHASE 2015-05   67,787 58,800     8,987  
    NEUBERGER BERMAN GENESIS INSTL FD 2013-07 PURCHASE 2014-12   10,291       10,291  
    NEUBERGER BERMAN GENESIS INSTL FD 2013-07 PURCHASE 2015-02   75,000 59,708     15,292  
    NEUBERGER BERMAN LONG SH INS 2013-07 PURCHASE 2014-07   30,000 28,577     1,423  
    NEUBERGER BERMAN LONG SH INS 2013-07 PURCHASE 2014-10   36,000 35,973     27  
    NEUBERGER BERMAN LONG SH INS 2013-07 PURCHASE 2014-11   9,213 8,763     450  
    OAKMARK GLOBAL FUND CL I 2013-07 PURCHASE 2014-12   3,004       3,004  
    OAKMARK GLOBAL FUND CL I 2014-07 PURCHASE 2014-12   329       329  
    OAKMARK GLOBAL FUND CL I 2014-07 PURCHASE 2015-02   10,750 11,624     -874  
    OPPENHEIMER DEVELOPING MARKETS 2013-07 PURCHASE 2014-12   1,212       1,212  
    PARNASSUS CORE EQUITY INCOME INST 2013-07 PURCHASE 2014-11   15,000 13,044     1,956  
    PARNASSUS CORE EQUITY INCOME INST 2013-07 PURCHASE 2014-11   1,698       1,698  
    PARNASSUS CORE EQUITY INCOME INST 2013-07 PURCHASE 2014-12   6,000 5,261     739  
    PRUDENTIAL FINANCIAL INC 2014-07 PURCHASE 2015-05   78,254 71,956     6,298  
    QUALCOMM INC 2014-07 PURCHASE 2015-05   58,650 59,113     -463  
    ROBECO BOSTON PARTNERS L S RANCH 2013-07 PURCHASE 2014-10   26,000 24,164     1,836  
    ROBECO BOSTON PARTNERS L S RANCH 2013-07 PURCHASE 2014-12   5,996 5,143     853  
    ROBECO BOSTON PARTNERS L S RANCH 2013-07 PURCHASE 2014-12   546       546  
    ROBECO BOSTON PARTNERS L S RANCH 2013-07 PURCHASE 2015-02   12,000 10,511     1,489  
    SCOUT INTERNATIONAL FUND 2013-07 PURCHASE 2014-09   67,000 63,098     3,902  
    SCOUT INTERNATIONAL FUND 2013-07 PURCHASE 2014-10   54,463 56,619     -2,156  
    T ROWE PRICE GROWTH STOCK 40 2013-07 PURCHASE 2014-07   10,000 5,845     4,155  
    T ROWE PRICE GROWTH STOCK 40 2013-07 PURCHASE 2014-09   2,000 1,150     850  
    T ROWE PRICE GROWTH STOCK 40 2013-07 PURCHASE 2014-11   15,098 8,484     6,614  
    T ROWE PRICE GROWTH STOCK 40 2013-07 PURCHASE 2014-12   9,172       9,172  
    T ROWE PRICE GROWTH STOCK 40 2014-07 PURCHASE 2014-12   900       900  
    T ROWE PRICE GROWTH STOCK 40 2013-07 PURCHASE 2015-05   9,250 5,316     3,934  
    T ROWE PRICE GROWTH STOCK 40 2013-07 PURCHASE 2015-06   20,000 11,367     8,633  
    T ROWE PRICE MID CAP GROWTH FD 2013-07 PURCHASE 2014-12   6,197       6,197  
    T ROWE PRICE MID CAP GROWTH FD 2014-07 PURCHASE 2014-12   601       601  
    T ROWE PRICE MID CAP VALUE FD INC 2013-07 PURCHASE 2014-12   6,717       6,717  
    T ROWE PRICE MID CAP VALUE FD INC 2014-07 PURCHASE 2014-12   456       456  
    VALE SA SP A D R 2014-07 PURCHASE 2015-05   4,764 7,613     -2,849  
    VANGUARD EQUITY INCOME ADM 2013-07 PURCHASE 2014-11   12,500 11,110     1,390  
    VANGUARD EQUITY INCOME ADM 2013-07 PURCHASE 2014-12   6,000 5,284     716  
    VANGUARD EQUITY INCOME ADM 2013-07 PURCHASE 2014-12   2,340       2,340  
    VANGUARD EQUITY INCOME ADM 2014-07 PURCHASE 2014-12   659       659  
    VANGUARD EQUITY INCOME ADM 2013-07 PURCHASE 2015-06   4,000 3,645     355  
    VERIZON COMMUNICATIONS INC 2013-07 PURCHASE 2015-05   50,559 49,333     1,226  
    XEROX CORP 2013-07 PURCHASE 2014-09   78,832 62,959     15,873  
    DRIEHAUS ACTIVE INCOME FUND 2013-07 PURCHASE 2015-05   36,616 39,231     -2,615  
    EATON VANCE GLOBAL MAC RO FD 2013-07 PURCHASE 2015-01     43     -43  
    EATON VANCE GLOBAL MAC RO FD 2013-07 PURCHASE 2015-01     39     -39  
    EATON VANCE GLOBAL MAC RO FD 2013-07 PURCHASE 2015-01     43     -43  
    EATON VANCE GLOBAL MAC RO FD 2013-07 PURCHASE 2015-01     41     -41  
    EATON VANCE GLOBAL MAC RO FD 2013-07 PURCHASE 2015-01     43     -43  
    EATON VANCE GLOBAL MAC RO FD 2013-07 PURCHASE 2015-01     41     -41  
    EATON VANCE GLOBAL MAC RO FD 2013-07 PURCHASE 2015-01     43     -43  
    EATON VANCE GLOBAL MAC RO FD 2013-07 PURCHASE 2015-01     43     -43  
    EATON VANCE GLOBAL MAC RO FD 2013-07 PURCHASE 2015-01     41     -41  
    EATON VANCE GLOBAL MAC RO FD 2013-07 PURCHASE 2015-01     43     -43  
    FEDERATED INST HI YLD BD FD 2013-07 PURCHASE 2014-12   191       191  
    FEDERATED INST HI YLD BD FD 2014-07 PURCHASE 2014-12   11       11  
    NUVEEN CORE PLUS BOND I 2013-07 PURCHASE 2014-10   4,000 4,002     -2  
    NUVEEN CORE PLUS BOND I 2013-07 PURCHASE 2014-12   141       141  
    NUVEEN CORE PLUS BOND I 2013-07 PURCHASE 2015-05   30,000 30,437     -437  
    NUVEEN HIGH INCOME BOND FD CL I 2013-07 PURCHASE 2014-12   695       695  
    NUVEEN HIGH INCOME BOND FD CL I 2014-07 PURCHASE 2014-12   177       177  
    NUVEEN HIGH INCOME BOND FD CL I 2013-07 PURCHASE 2015-01   60,000 62,405     -2,405  
    NUVEEN PREFERRED SECURITIES 2013-07 PURCHASE 2014-10   1,500 1,492     8  
    NUVEEN PREFERRED SECURITIES 2013-07 PURCHASE 2014-12   527       527  
    NUVEEN PREFERRED SECURITIES 2013-07 PURCHASE 2015-05   10,000 9,932     68  
    NUVEEN SHORT TERM BOND FUND CL I 2014-07 PURCHASE 2015-05   12,500 12,463     37  
    OPPENHEIMER SENIOR FLOATING RATE I 2013-07 PURCHASE 2015-01   130,000 134,962     -4,962  
    OPPENHEIMER SENIOR FLOATING RATE I 2013-07 PURCHASE 2015-02   16,000 16,590     -590  
    OPPENHEIMER SENIOR FLOATING RATE I 2013-07 PURCHASE 2015-06   30,000 30,991     -991  
    TCW EMERGING MARKETS INCOME FUND 2013-07 PURCHASE 2014-10   5,500 5,995     -495  
    TCW EMERGING MARKETS INCOME FUND 2013-07 PURCHASE 2015-05   7,500 8,572     -1,072  
    TCW EMERGING MARKETS INCOME FUND 2013-07 PURCHASE 2015-06   7,490 8,812     -1,322  
    E I I INTL PPTY I 2013-07 PURCHASE 2014-09   40,110 44,000     -3,890  
    NUVEEN REAL ESTATE SECS I 2013-07 PURCHASE 2014-10   7,000 4,935     2,065  
    NUVEEN REAL ESTATE SECS I 2013-07 PURCHASE 2014-12   266       266  
    NUVEEN REAL ESTATE SECS I 2014-07 PURCHASE 2014-12   117       117  
    CREDIT SUISSE COMM RET ST CO 2013-07 PURCHASE 2014-10   42,339 47,763     -5,424  
    GOLDMAN SACHS COMM STRAT INS 2014-07 PURCHASE 2015-05   17,500 21,413     -3,913  
    GOLDMAN SACHS COMM STRAT INS 2014-07 PURCHASE 2015-06   5,514 6,970     -1,456  

    TY 2014 InvestmentsOtherSchedule2
    Name:
    SPECIAL NEEDS FOUNDATION OF
    DES MOINES COUNTY
    EIN: 42-1090677
    Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
    FIXED AND EQUITY MUTUAL FUNDS FMV 2,961,173 2,961,173

    TY 2014 LandEtcSchedule2
    Name:
    SPECIAL NEEDS FOUNDATION OF
    DES MOINES COUNTY
    EIN: 42-1090677
    Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
      304,195 83,507 220,688  


    TY 2014 OtherDecreasesSchedule
    Name:
    SPECIAL NEEDS FOUNDATION OF
    DES MOINES COUNTY
    EIN: 42-1090677
    Description Amount
       


    TY 2014 OtherExpensesSchedule
    Name:
    SPECIAL NEEDS FOUNDATION OF
    DES MOINES COUNTY
    EIN: 42-1090677
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    EXPENSES        
    MISC. OTHER EXPENSES 2,600 1,300   1,300
    CONTRACT LABOR 13,240     13,240
    INSURANCE 4,755 2,378   2,377
    OFFICE 3,424 1,712   1,712
    OFFICE SUPPLIES 72 36   36
    BANK FEES 747 374   373


    TY 2014 OtherIncomeSchedule2
    Name:
    SPECIAL NEEDS FOUNDATION OF
    DES MOINES COUNTY
    EIN: 42-1090677
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    MISC. INCOME 117   117


    TY 2014 TaxesSchedule
    Name:
    SPECIAL NEEDS FOUNDATION OF
    DES MOINES COUNTY
    EIN: 42-1090677
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    INDIRECT TAXES/LICENSES 1,438 144 1,294