TY 2015 Form 990PF

- TIN:

Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation

or Section 4947(a)(1) Trust Treated as Private Foundation

Do not enter social security numbers on this form as it may be made public.
bullet

Information 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 06-01-2015 , and ending 05-31-2016

Name of foundation
BOONE COUNTY COMMUNITY TRUST
C/O CENTRAL TRUST COMPANY

Number and street (or P.O. box number if mail is not delivered to street address)PO BOX 577
Room/suite

City or town, state or province, country, and ZIP or foreign postal code
COLUMBIA, MO652050577

A Employer identification number

43-6182354

B Telephone number (see instructions)

(573) 817-8787

C If exemption application is pending, check here bullet

G Check all that apply: Initial returnInitial return of a former public charity
Final returnAmended return
Address changeName change

D 1. Foreign organizations, check here ............. bullet

2. Foreign organizations meeting the 85%
test, check here and attach computation ... bullet

E If private foundation status was terminated
under section 507(b)(1)(A), check here ....... bullet

H Check type of organization: Section 501(c)(3) exempt private foundation
Section 4947(a)(1) nonexempt charitable trustOther taxable private foundation

F If the foundation is in a 60-month termination
under section 507(b)(1)(B), check here ....... bullet

I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16) bullet

$2,642,740J Accounting method: Cash Accrual
Other (specify)
(Part I, column (d) must be on cash basis.)

	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	(d) Disbursements for charitable purposes (cash basis only)


1	Contributions, gifts, grants, etc., received (attach schedule)	5,452
2	Check Sch. B .............
3	Interest on savings and temporary cash investments	395		395
4	Dividends and interest from securities...	81,356		81,055
5a	Gross rents............
b	Net rental income or (loss)
6a	Net gain or (loss) from sale of assets not on line 10		-68,865
b	Gross sales price for all assets on line 6a 550,001
7	Capital gain net income (from Part IV, line 2)...			23,954
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).......		36	36
12	Total. Add lines 1 through 11........	18,374		105,440
13	Compensation of officers, directors, trustees, etc.	13,434		6,717	6,717
14	Other employee salaries and wages......
15	Pension plans, employee benefits.......
16a	Legal fees (attach schedule).........
b	Accounting fees (attach schedule).......		1,500	750	750
c	Other professional fees (attach schedule)....		25,430	8,956	11,508
17	Interest...............
18	Taxes (attach schedule) (see instructions)...		4,942
19	Depreciation (attach schedule) and depletion...
20	Occupancy..............
21	Travel, conferences, and meetings.......
22	Printing and publications..........
23	Other expenses (attach schedule).......
24	Total operating and administrative expenses.
	Add lines 13 through 23..........	45,306		16,423	18,975
25	Contributions, gifts, grants paid.......	155,897			155,897
26	Total expenses and disbursements. Add lines 24 and 25	201,203		16,423	174,872
27	Subtract line 26 from line 12:
a	Excess of revenue over expenses and disbursements	-182,829
b	Net investment income (if negative, enter -0-)			89,017
c	Adjusted net income (if negative, enter -0-)...

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 11289X Form 990-PF (2015)

Form 990-PF (2015)

Page 2

Part II		Balance Sheets	Beginning of year	End of year
Part II		Balance Sheets	(a) Book Value	(b) Book Value	(c) Fair Market Value
	1	Cash—non-interest-bearing.............
	2	Savings and temporary cash investments.........	179,468	112,789	112,789
	3	Accounts receivable
		Less: allowance for doubtful accounts
	4	Pledges receivable
		Less: allowance for doubtful accounts
	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)
		Less: allowance for doubtful accounts
	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).......	1,507,859	1,265,584	1,781,127
	c	Investments—corporate bonds (attach schedule).......	638,205	764,330	748,824
	11	Investments—land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	12	Investments—mortgage loans.............
	13	Investments—other (attach schedule)..........
	14	Land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	15	Other assets (describe )
	16	Total assets (to be completed by all filers—see the
		instructions. Also, see page 1, item I)	2,325,532	2,142,703	2,642,740
	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 )
	23	Total liabilities (add lines 17 through 22).........		0
		Foundations that follow SFAS 117, check here
		and complete lines 24 through 26 and lines 30 and 31.
	24	Unrestricted..................
	25	Temporarily restricted...............
	26	Permanently restricted...............
		Foundations that do not follow SFAS 117, check here
		and complete lines 27 through 31.
	27	Capital stock, trust principal, or current funds........	1,485,121
	28	Paid-in or capital surplus, or land, bldg., and equipment fund
	29	Retained earnings, accumulated income, endowment, or other funds	840,411	2,142,703
	30	Total net assets or fund balances (see instructions).....	2,325,532	2,142,703
	31	Total liabilities and net assets/fund balances (see instructions).	2,325,532	2,142,703

Part III

Analysis of Changes in Net Assets or Fund Balances

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) ...............

2,325,532

Enter amount from Part I, line 27a .....................

-182,829

Other increases not included in line 2 (itemize) bullet

Add lines 1, 2, and 3 ..........................

2,142,703

Decreases not included in line 2 (itemize) bullet

Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30 .

2,142,703

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.)
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
(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)	If gain, also enter in Part I, line 7 If (loss), enter -0- in Part I, line 7	2	23,954
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 ...................		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? Yes No

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	118,144	2,907,353	0.040636
2013	123,641	2,868,503	0.043103
2012	118,088	2,730,131	0.043254
2011	112,416	2,251,502	0.049929
2010	110,942	2,229,371	0.049764

Total of line 1, column (d) .....................

20.226686

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 . . .

0.045337

Enter the net value of noncharitable-use assets for 2015 from Part X, line 5.....

2,688,399

Multiply line 4 by line 3......................

121,884

Enter 1% of net investment income (1% of Part I, line 27b)...........

890

Add lines 5 and 6........................

122,774

Enter qualifying distributions from Part XII, line 4.............

174,872

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)

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	Exempt operating foundations described in section 4940(d)(2), check here and enter “N/A" on line 1.
	Date of ruling or determination letter: (attach copy of letter if necessary–see instructions)
b	Domestic foundations that meet the section 4940(e) requirements in Part V, check	1	890
	hereand 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	890
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	890
6	Credits/Payments:

a	2015 estimated tax payments and 2014 overpayment credited to 2015	6a	530
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	530
8	Enter any penalty for underpayment of estimated tax. Check hereif Form 2220 is attached.		8	7
9	Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......		9	367
10	Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...		10
11	Enter the amount of line 10 to be: Credited to 2015 estimated tax	Refunded	11

Part VII-A

Statements Regarding Activities

During the tax year, did the foundation attempt to influence any national, state, or local legislation or did

Yes

it participate or intervene in any political campaign? ....................

Did it spend more than $100 during the year (either directly or indirectly) for political purposes (see Instructions

for definition)?.................................

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.

Did the foundation file Form 1120-POL for this year?.....................

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

Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed

on foundation managers. bullet

Has the foundation engaged in any activities that have not previously been reported to the IRS?.......

If "Yes," attach a detailed description of the activities.

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....

Did the foundation have unrelated business gross income of $1,000 or more during the year?........

If "Yes," has it filed a tax return on Form 990-T for this year?...................

Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........

If "Yes," attach the statement required by General Instruction T.

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?................

Yes

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..................................

Yes

Enter the states to which the foundation reports or with which it is registered (see instructions)

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 .

Yes

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.............................

Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names

and addresses. ...............................

Form 990-PF (2015)

Page 5

Part VII-A

Statements Regarding Activities (continued)

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) .............

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).................

Did the foundation comply with the public inspection requirements for its annual returns and exemption application?

Yes

Website address bullet

BCCTRUST.ORG

The books are in care of bullet

CENTRAL TRUST AND INVESTMENT COMPAN Telephone no. bullet

(005) 738-7484

Located at bullet

720 EAST BROADWAYCOLUMBIAMO ZIP+4 bullet

65205

Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —Check here....... bullet

and enter the amount of tax-exempt interest received or accrued during the year ...... bullet

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

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? YesNo

(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)

a disqualified person?......................YesNo

(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? YesNo

(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? YesNo

(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)?...............YesNo

(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.).......YesNo

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)? ........

Organizations relying on a current notice regarding disaster assistance check here........ bullet

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?.............

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)):

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?.............YesNo

If "Yes," list the years bullet

20, 20, 20, 2014

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.) ..............

Yes

If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.

20, 20, 20, 20

Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at

any time during the year?......................YesNo

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.)..................

Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?

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?

Form 990-PF (2015)

Page 6

Part VII-B

Statements Regarding Activities for Which Form 4720 May Be Required (Continued)

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))? YesNo

(2) Influence the outcome of any specific public election (see section 4955); or to carry

on, directly or indirectly, any voter registration drive?.............YesNo

(3) Provide a grant to an individual for travel, study, or other similar purposes? YesNo

(4) Provide a grant to an organization other than a charitable, etc., organization described

in section 4945(d)(4)(A)? (see instructions)................YesNo

(5) Provide for any purpose other than religious, charitable, scientific, literary, or

educational purposes, or for the prevention of cruelty to children or animals?.....YesNo

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)? ......

Organizations relying on a current notice regarding disaster assistance check here......... bullet

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?..........YesNo

If "Yes," attach the statement required by Regulations section 53.4945–5(d).

Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on

a personal benefit contract?.....................YesNo

Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract?....

If "Yes" to 6b, file Form 8870.

At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction? YesNo

If yes, did the foundation receive any proceeds or have any net income attributable to the transaction? ....

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-)
CENTRAL TRUST & INVESTMENT COMPANY	TRUSTEE 2.00	13,434
720 E BROADWAY PO BOX 577 COLUMBIA,MO65205	TRUSTEE 2.00	13,434
ROBERT B PRICE III	DIRECTOR 0.25	0
720 E BROADWAY PO BOX 577 COLUMBIA,MO652050577	DIRECTOR 0.25	0
DAVID L KNIGHT	DIRECTOR 0.25	0
720 E BROADWAY PO BOX 577 COLUMBIA,MO652050577	DIRECTOR 0.25	0
VICKI S RUSSSELL	DIRECTOR 0.25	0
720 E BROADWAY PO BOX 577 COLUMBIA,MO652050577	DIRECTOR 0.25	0
LYNDA BAUMGARTNER	DIRECTOR 0.25	0
720 E BROADWAY PO BOX 577 COLUMBIA,MO652050577	DIRECTOR 0.25	0
DAVID STEPANEK	DIRECTOR 0.25	0
720 E BROADWAY PO BOX 577 COLUMBIA,MO652050577	DIRECTOR 0.25	0
JAN WITHERWAX	DIRECTOR 0.25	0
720 E BROADWAY PO BOX 577 COLUMBIA,MO652050577	DIRECTOR 0.25	0

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...................

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

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

Form 990-PF (2015)

Page 8

Part X

Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations,see instructions.)

Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,

purposes:

Average monthly fair market value of securities...................

2,557,686

Average of monthly cash balances.......................

171,653

Fair market value of all other assets (see instructions)................

Total (add lines 1a, b, and c).........................

2,729,339

Reduction claimed for blockage or other factors reported on lines 1a and

1c (attach detailed explanation) .............

Acquisition indebtedness applicable to line 1 assets..................

Subtract line 2 from line 1d.........................

2,729,339

Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see

instructions) .............................

40,940

Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4

2,688,399

Minimum investment return. Enter 5% of line 5..................

134,420

Part XI

Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here bullet

and do not complete this part.)

Minimum investment return from Part X, line 6....................

134,420

Tax on investment income for 2015 from Part VI, line 5......

890

Income tax for 2015. (This does not include the tax from Part VI.)...

Add lines 2a and 2b............................

890

Distributable amount before adjustments. Subtract line 2c from line 1............

133,530

Recoveries of amounts treated as qualifying distributions................

Add lines 3 and 4............................

133,530

Deduction from distributable amount (see instructions).................

Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII, line 1 ...

133,530

Part XII

Qualifying Distributions (see instructions)

Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:

Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........

174,872

Program-related investments—total from Part IX-B..................

Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,

purposes...............................

Amounts set aside for specific charitable projects that satisfy the:

Suitability test (prior IRS approval required)....................

Cash distribution test (attach the required schedule) .................

Qualifying distributions. Add lines 1a through 3b. Enter here and on Part V, line 8, and Part XIII, line 4

174,872

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).................

890

Adjusted qualifying distributions. Subtract line 5 from line 4..............

173,982

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)

Page 9

Part XIII

Undistributed Income (see instructions)

	(b) Years prior to 2014	(c) 2014	(d) 2015
1 Distributable amount for 2015 from Part XI, line 7			133,530
2 Undistributed income, if any, as of the end of 2015:
a Enter amount for 2014 only.......		143,284
b Total for prior years:20, 20, 2013	10,747
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: $ 174,872
a Applied to 2014, but not more than line 2a		143,284
b Applied to undistributed income of prior years (Election required—see instructions).....	10,747
c Treated as distributions out of corpus (Election required—see instructions)........
d Applied to 2015 distributable amount.....			20,841
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 ..........			112,689
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)

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

b Check box to indicate whether the organization is a private operating foundation described in section4942(j)(3) or4942(j)(5)

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	(e) Total

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).)

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

if the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds. If the foundation makes gifts, grants, etc. (see instructions) to individuals or organizations under
other conditions, complete items 2a, b, c, and d.

aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:

CENTRAL TRUST COMPANY
720 E BROADWAY PO BOX 577
COLUMBIA,MO652050577
(573) 817-8787
BOONECOUNTYCOMMUNITYTRUST@GMAIL.,COM

bThe form in which applications should be submitted and information and materials they should include:

REQUESTS SUBMITTED IN LETTER FORM DETAILING THE SPECIFIC USES OR NEEDS FOR THE FUNDS REQUESTED AND THE AMOUNT REQUESTED.

cAny submission deadlines:

PRIOR TO APRIL 1ST OR SEPTEMBER 1ST

dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:

CONTRIBUTIONS OR GRANTS ARE LIMITED TO IRC 501(C)(3) ORGANIZATIONS WHICH WHOLLY OR CHIEFLY BENEFIT BOONE COUNTY, MISSOURI CITIZENS

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)		Foundation status of recipient	Purpose of grant or contribution	Amount
aPaid during the year
IN2ACTION PO BOX 86 COLUMBIA,MO652050086	NONE	CHARITABLE	APPLIANCES	6,832
BOYS & GIRLS CLUBS 1200 NORTH SEVENTH STREET COLUMBIA,MO65201	NONE	CHARITABLE	CAPITAL CAMPAIGN	25,000
THE COLUMBIA BOOK FESTIVAL INC 608 WESTMOUNT AVENUE COLUMBIA,MO65203	NONE	CHARITABLE	PROGRAM PRINTING	5,000
COLUMBIA CENTER FOR URBAN AGRICULTU PO BOX 1742 COLUMBIA,MO652051742	NONE	CHARITABLE	GARDENING SUPPLIES & MATERIALS	20,380
COLUMBIA COMMUNITY MONTESSORI 705 N PROVIDENCE COLUMBIA,MO65201	NONE	CHARITABLE	STORAGE & PLAYGROUND EQUIPMENT	2,516
FRIENDS OF ROCHEPORT - MUSEUM PO BOX 122 ROCHEPORT,MO65279	NONE	CHARITABLE	FLOOR DAMAGE & BACK DOOR THRESHOLD	5,313
RESIDENT ARTS 623 BLUFF DALE DR COLUMBIA,MO65201	NONE	CHARITABLE	TEEN ART PROGRAM MATERIALS	2,000
WELCOME HOME INC 1206 RANGELINE STREET COLUMBIA,MO65201	NONE	CHARITABLE	CAPITAL CAMPAIGN - CAMPUS 16 APTS	25,000
GREAT CIRCLE 409 VANDIVER WEST BLDG 6 STE 203 COLUMBIA,MO65202	NONE	CHARITABLE	BACKUP GENERATOR	9,000
HALLSVILLE HISTORICAL SOCIETY PO BOX 137 HALLSVILLE,MO65255	NONE	CHARITABLE	ANNEX MORGENTHALER HOME/MUSEUM	15,000
HARRISBURG LIONS CLUB 7001 ALSPAW ROAD HARRISBURG,MO65256	NONE	CHARITABLE	COMMUNITY PLAYGROUND	2,500
ML JOHNSTON COMMUNITY LEARNING CNTR 1509 HINKSON AVE COLUMBIA,MO65201	NONE	CHARITABLE	HVAC/BATHROOM	19,477
LITERACY ACTION CORPS OF COLUMBIA PO BOX 7105 COLUMBIA,MO652057105	NONE	CHARITABLE	TUTOR TRAINING MATERIALS	1,200
UMC - FAMILY IMPACT CENTER 115 BUSINESS LOOP 70 W MIZZOU NORTH RM 501 COLUMBIA,MO65211	NONE	CHARITABLE	FURNISHINGS - IBH CLINIC	9,198
TURNING POINT 702 WILKES BLVD COLUMBIA,MO65201	NONE	CHARITABLE	LIFT REPAIR	1,681
MUSTARD SEED FAIR TRADE INC 25 SOUTH 9TH STREET COLUMBIA,MO65201	NONE	CHARITABLE	HVAC REPLACEMENT	5,800
Total ................................. 3a				155,897

bApproved for future payment

Total ................................. 3b

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	(e) Related or exempt function income (See instructions.)
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	395
4 Dividends and interest from securities....			14	81,356
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.....			14	36
8 Gain or (loss) from sales of assets other than inventory ............			14	-69,179	314
9 Net income or (loss) from special events:
10 Gross profit or (loss) from sales of inventory..
11 Other revenue: a
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e)..				12,608	314

13Total. Add line 12, columns (b), (d), and (e)..................

1312,922

(See worksheet in line 13 instructions to verify calculations.)

Part XVI-B

Relationship of Activities to the Accomplishment of Exempt Purposes

Line No.	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 (2015)

Page 13

Part XVII

Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations

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

Transfers from the reporting foundation to a noncharitable exempt organization of:

(1) Cash...................................

1a(1)

(2) Other assets.................................

1a(2)

Other transactions:

(1) Sales of assets to a noncharitable exempt organization....................

1b(1)

(2) Purchases of assets from a noncharitable exempt organization..................

1b(2)

(3) Rental of facilities, equipment, or other assets.......................

1b(3)

(4) Reimbursement arrangements...........................

1b(4)

(5) Loans or loan guarantees.............................

1b(5)

(6) Performance of services or membership or fundraising solicitations................

1b(6)

Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............

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

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?...........YesNo

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.
				May the IRS discuss this return with the preparer shown below (see instr.)? Yes No
	Signature of officer or trustee	Date	Title

Paid Preparer Use Only	Print/Type preparer's name	Preparer's Signature	Date	Check if self- employed	PTIN
	Firm's name				Firm's EIN
	Firm's address				Phone no.

Form 990-PF (2015)

Additional Data

Software ID:
Software Version:

Form 990PF - Special Condition Description:

Special Condition Description

- TIN:

TY 2015 AccountingFeesSchedule

Name:

BOONE COUNTY COMMUNITY TRUST

C/O CENTRAL TRUST COMPANY

EIN:

43-6182354

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
ACCOUNTING FEES	1,500	750		750

- TIN:

TY 2015 AppliedToPriorYearElection

Name:

BOONE COUNTY COMMUNITY TRUST

C/O CENTRAL TRUST COMPANY

EIN:

43-6182354

Election:

10,747 OF THE CURRENT YEAR DISTRIBUTIONS HAS BEEN APPLIED TO 2013 UNDISTRIBUTED INCOME.

- TIN:

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

TY 2015 GainLossSaleOtherAssetsSch

Name:

BOONE COUNTY COMMUNITY TRUST

C/O CENTRAL TRUST COMPANY

EIN:

43-6182354

Name	Date Acquired	How Acquired	Date Sold	Gross Sales Price	Basis	Total (net)
ALIBABA GROUP HOLDING SP ADR	2015-06	PURCHASE	2016-05	7,215	8,275	-1,060
AVENUE CREDIT STRATEGIES FD INS	2015-01	PURCHASE	2015-12	78,487	90,000	-11,513
CATERPILLAR INC DEL COM	2012-05	PURCHASE	2015-12	3,265	4,494	-1,229
CATERPILLAR INC DEL COM	2013-04	PURCHASE	2015-12	6,530	8,505	-1,975
DEVON ENERGY CORP	2014-12	PURCHASE	2015-12	744	1,575	-831
EMC CORP MASS COM	2001-10	PURCHASE	2015-06	13,611	6,750	6,861
EMC CORP MASS COM	2001-10	PURCHASE	2015-06	12,970	6,750	6,220
ADVISORY RESEARCH MLP & ENERGY INCOM	2015-12	PURCHASE	2016-02	7,370	8,325	-955
ADVISORY RESEARCH MLP & ENERGY INCOM	2015-12	PURCHASE	2016-03	4,868	5,301	-433
JOHNSON & JOHNSON COM	2009-10	PURCHASE	2015-06	8,838	5,386	3,452
TORTOISE MLP & PIPELINE FD INSTL	2015-01	PURCHASE	2015-12	17,774	30,000	-12,226
MEMORIAL RESOURCE DEVELOPMENT	2015-12	PURCHASE	2016-05	846	795	51
NATIONAL OILWELL INC	2013-12	PURCHASE	2015-07	4,200	7,120	-2,920
TORTOISE ENERGY INFRASTRUCTURE	2015-01	PURCHASE	2015-12	6,615	13,029	-6,414
VOYA GLOBAL REAL ESTATE FD CL I	2012-05	PURCHASE	2016-02	19,677	16,928	2,749
EATON VANCE GLOBAL MACRO ABSOLUTE RE		PURCHASE		20,287	22,107	-1,820
EATON VANCE GLOBAL MACRO ABSOLUTE RE		PURCHASE		14,713	15,686	-973
FMI COMMON STOCK FD		PURCHASE		21,495	16,000	5,495
MFS EMERGING MARKETS DEBT CL I		PURCHASE		89,310	99,567	-10,257
TORTOISE MLP & PIPELINE FD INSTL		PURCHASE		13,655	22,000	-8,345
PIMCO ALL AS1691004216SET ALL AUTHOR		PURCHASE		80,776	110,278	-29,502
TORTOISE ENERGY INFRASTRUCTURE		PURCHASE		23,197	40,209	-17,012
VOYA GLOBAL REAL ESTATE FD CL I		PURCHASE		20,090	20,072	18
WHITEBOX TACTICAL OPPORTUNITIES FD		PURCHASE		49,200	59,714	-10,514
ADJUSTMENT FOR RETURN OF CAPITAL		PURCHASE		314		314

- TIN:

TY 2015 InvestmentsCorpBondsSchedule

Name:

BOONE COUNTY COMMUNITY TRUST

C/O CENTRAL TRUST COMPANY

EIN:

43-6182354

Name of Bond	End of Year Book Value	End of Year Fair Market Value
AMERICAN CENTURY INFLATION ADJ BOND	31,189	32,235
DRIEHAUS SELECT CREDIT FD
EATON VANCE FLOATING RATE HI INCOME	324,991	314,360
EATON VANCE NATL LIMITED MAT	10,000	9,903
FEDERATED HIGH YIELD BOND FD INSTL	125,000	117,183
GOLDLMAN SACHS STRATEGIC INCOME FD
ISHARES BARCLAYS 1-3 YEAR CREDIT BON	20,888	21,100
JP MORGAN CORE BD FD	39,895	39,933
LLOYDS TSB BANK 4.375% 01/12/15
MERCK & CO INC DTD 2/17/05 4.75% 3/1
MFS EMERGING MARKETS DEBT CL I
PIMCO LOW DURATION FD	47,880	47,787
VANGUARD GNMA FD	61,548	61,903
VANGUARD INTERM TERM INV GRADE FD	64,572	65,631
VANGUARD SHORT TERM INV GR	38,367	38,789

- TIN:

TY 2015 InvestmentsCorpStockSchedule

Name:

BOONE COUNTY COMMUNITY TRUST

C/O CENTRAL TRUST COMPANY

EIN:

43-6182354

Name of Stock	End of Year Book Value	End of Year Fair Market Value
ALLERGAN PLC	21,276	20,039
AMG SOUTHERSUN SMALL CAP FD	53,809	48,392
AQR MANAGED FUTURES STRATEGY FD CL I	69,956	67,360
AQR MOMENTUM FD CL L	25,000	32,749
AQR MULTI STRATEGY ALTER FD	75,195	68,646
AQR SMALL CAP MOMENTUM FD CL L	3,517	4,598
AT & T CORP (NEW)	10,390	11,745
AVENUE CREDIT STRATEGIES FD
BANK OF AMERICA CORP	4,901	5,472
BERKSHIRE HATHAWAY INC CL B	19,677	35,135
BRISTOL MYERS SQUIBB CO	10,634	21,510
CATERPILLAR INC
CHEVRON	6,270	5,959
CHICAGO BRIDGE & IRON	16,856	10,325
COCA COLA CO	10,738	17,840
COHEN & STEERS REALTY SHARES	18,268	19,323
CONOCOPHILLIPS	8,569	8,758
DEERE & CO	8,687	8,229
DELTA AIRLINES	9,570	8,257
DEVON ENERGY CORP
DFA INTL SMALL CAP VALUE PORT	1,000	938
DOMINION RESOURCES	10,787	22,398
EATON VANCE GLOBAL MACRO RET ADV	71,331	70,261
EMC CORP MASS
EOG RESOURCES INC	2,464	2,115
EMERSON ELECTRIC CO	5,006	6,242
EXPRESS SCRIPTS HOLDING CO	5,450	7,555
EXXON MOBILE CORP	15,175	18,694
FACEBOOK INC	18,211	25,544
FEDERATED STRATEGIC VALUE	40,000	50,705
FEDEX CORP	6,773	32,994
FIDELITY LOW PRICED STOCK FD	82,500	203,958
FMI COMMON STOCK FD
GENERAL DYNAMICS INC	10,963	35,468
GENERAL ELECTRIC CO	6,061	9,069
GOLDLMAN SACHS GROUP INC	10,863	12,758
GOLDMAN SACHS MID CAP VALUE FD	10,809	8,708
GOLDMAN SACHS STRATEGIC INCOME	37,759	34,327
HARBOR INTL FD	47,445	104,658
INTEL CORP	9,066	12,636
INTERNATIONAL BUSINESS MACHINES	16,090	19,986
JAZZ PHARMACEUTICALS PLC	14,264	15,156
JP MORGAN CHASE & CO	5,027	9,791
JOHNSON & JOHNSON	12,384	23,665
LAM RESEARCH CORP	7,669	7,867
MARATHON PETROLEUM CORP	4,038	2,438
MASTERCARD INC	15,928	28,770
MCDONALDS CORP	11,174	23,191
MCKESSON CORP	10,357	21,977
MEMORIAL RESOSURCE DEVELOPMENT	795	869
MFS INTL NEW DISCOVERY	1,000	1,012
MICROSOFT CORP	31,123	53,000
MORGAN STANLEY GROUP INC	5,838	4,352
NATIONAL OILWELL INC
OAKMARK INTL	10,000	10,406
ORACLE CORP	6,788	8,040
PEPSICO	13,429	20,234
PHILLIP MORRIS INTL	15,823	31,578
PIMCO ALL ASSET ALL AUTHORITY FD
PRICELINE GROUP INC	41,289	63,217
PROCTOR & GAMBLE CO	10,929	15,398
ROBECO BOSTON PARTNERS	30,000	33,237
SANOFI CVR	1,412	111
SCHLUMBERGER LTD	10,596	12,971
SOUTHERN CO	10,788	16,315
SPDR GOLD TRUST	68,158	52,227
SUNTRUST BANKS INC	5,890	6,354
TARGET CORP	8,603	20,634
THERMO FISHER SCIENTIFIC INC	11,701	30,354
TORTOISE ENERGY INFRASTRUCTURE
TORTOISE/NUANCE MPL & PIPELINE FD
UNITED TECHNOLOGIES CORP	7,238	22,128
VANGUARD FTSE EMERGING MARKETS	8,357	6,760
VANGUARD REIT INDEX FD	44,934	47,254
VERIZON COMMUNICATIONS INC	19,907	25,450
VISA INC CL A	14,390	47,364
VOYA GLOBAL REAL ESTATE FD
WAL-MART STORES INC	14,341	21,234
WALGREENS BOOTS ALLIANCE INC	7,763	19,350
WELLS FARGO & COMPANY	2,585	5,072
WHITEBOX TACTICAL OPPORTUNITIES

- TIN:

TY 2015 OtherIncomeSchedule2

Name:

BOONE COUNTY COMMUNITY TRUST

C/O CENTRAL TRUST COMPANY

EIN:

43-6182354

Description	Revenue And Expenses Per Books	Net Investment Income	Adjusted Net Income
LITIGATION PROCEEDS	36	36

- TIN:

TY 2015 OtherProfessionalFeesSchedule

Name:

BOONE COUNTY COMMUNITY TRUST

C/O CENTRAL TRUST COMPANY

EIN:

43-6182354

Category	Amount	Net Investment Income	Disbursements for Charitable Purposes
INVESTMENT MNGMT FEES	8,956	8,956
WEBSITE MAINTENANCE	4,000		4,000
ANNIVERSARY CELEBRATION	4,966
ADVERTISING	7,508		7,508

- TIN:

TY 2015 TaxesSchedule

Name:

BOONE COUNTY COMMUNITY TRUST

C/O CENTRAL TRUST COMPANY

EIN:

43-6182354

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
FOREIGN INCOME TAX	206
ESTIMATED TAX PAYMENTS	530
PENALTY AND INTEREST	8
EXCISE TAX	3,202
2014 BALANCE DUE	125
PENALTY TAX	871