-
TIN:
SCHEDULE A
(Form 990 or 990EZ)
Department of the Treasury
Internal Revenue Service
(Form 990 or 990EZ)
Department of the Treasury
Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public
Inspection
Inspection
Name of the organization
BOZEMAN AREA COMMUNITY FOUNDATION THE
Employer identification number
81-0519514
81-0519514
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
a
b
c
d
e
f
Enter the number of supported organizations
.............................
g
Provide the following information about the supported organization(s).
| (i)Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2014
Schedule A (Form 990 or 990-EZ) 2014
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.)
| Calendar year (or fiscal year beginning in) |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... | 56,118 | 112,153 | 26,430 | 21,960 | 55,907 | 272,568 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 56,118 | 112,153 | 26,430 | 21,960 | 55,907 | 272,568 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | 163,070 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 109,498 | |||||
| Calendar year
(or fiscal year beginning in) |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 56,118 | 112,153 | 26,430 | 21,960 | 55,907 | 272,568 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 14,439 | 11,137 | 24,671 | 25,578 | 38,520 | 114,345 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support Add lines 7 through 10. | 386,913 | |||||
12
12
3,135
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization,
check this box and stop here........................................
Section C. Computation of Public Support Percentage
14
14
28.300 %
15
15
16.180 %
16a
b
17a
b
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions .....................................................
instructions .....................................................
Schedule A (Form 990 or 990-EZ) 2014
Schedule A (Form 990 or 990-EZ) 2014
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)
(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)
| Calendar year (or fiscal year beginning in) |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose...... | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513.. | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 6 | Total. Add lines 1 through 5. | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons... | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support (Subtract line 7c from line 6.) | ||||||
| Calendar year (or fiscal year beginning in) |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
14
Section C. Computation of Public Support Percentage
15
15
16
16
Section D. Computation of Investment Income Percentage
17
17
18
18
19a
b
20
Schedule A (Form 990 or 990-EZ) 2014
Schedule A (Form 990 or 990-EZ) 2014
Page 4
Part IV
Supporting Organizations
(Complete only if you checked a box on line 11 of Part I. If you checked 11a of Part I, complete Sections A and B.
If you checked 11b of Part I, complete Sections A and C.
If you checked 11c of Part I, complete Sections A, D, and E. If you checked 11d of Part I, complete Sections A and D, and complete Part V.)
Section A. All Supporting Organizations
Yes
No
1
Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.
1
2
Did the organization have any supported organization that does not have an IRS determination of status under section
509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was
described in section 509(a)(1) or (2).
2
3a
Did the organization have a supported organization described in section 501(c)(4), (5), or (6)?
If "Yes," answer (b) and (c)
below.
3a
b
Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the
public support tests under section 509(a)(2)?
If "Yes," describe in Part VI when and how the organization made the
determination.
3b
c
Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes?
If "Yes," explain in Part VI what controls the organization put in place to ensure such use.
3c
4a
Was any supported organization not organized in the United States ("foreign supported organization")?
If “Yes” and if you
checked 11a or 11b in Part I, answer (b) and (c) below.
4a
b
Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported
organization?
If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or
supervised by or in connection with its supported organizations....
4b
c
Did the organization support any foreign supported organization that does not have an IRS determination under sections
501(c)(3) and 509(a)(1) or (2)?
If “Yes,” explain in Part VI what controls the organization used to ensure that all support to
the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.
4c
5a
Did the organization add, substitute, or remove any supported organizations during the tax year?
If “Yes,” answer (b) and
(c) below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported
organizations added, substituted, or removed, (ii) the reasons for each such action, (iii) the authority under the
organization's organizing document authorizing such action, and (iv) how the action was accomplished (such as by
amendment to the organizing document).
5a
b
Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the
organization's organizing document?
5b
c
Substitutions only. Was the substitution the result of an event beyond the organization's control?
5c
6
Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other
than (a) its supported organizations; (b) individuals that are part of the charitable class benefited by one or more of its
supported organizations; or (c) other supporting organizations that also support or benefit one or more of the filing
organization’s supported organizations?
If “Yes,” provide detail in Part VI.
6
7
Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in
IRC 4958(c)(3)(C)), a family member of a substantial contributor, or a 35-percent controlled entity with regard to a
substantial contributor?
If “Yes,” complete Part I of Schedule L (Form 990) .
7
8
Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7?
If “Yes,” complete Part II of Schedule L (Form 990).
8
9a
Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons as
defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))?
If “Yes,” provide detail in Part VI.
9a
b
Did one or more disqualified persons (as defined in line 9(a)) hold a controlling interest in any entity in which the supporting
organization had an interest?
If “Yes,” provide detail in Part VI.
9b
c
Did a disqualified person (as defined in line 9(a)) have an ownership interest in, or derive any personal benefit from, assets
in which the supporting organization also had an interest?
If “Yes,” provide detail in Part VI.
9c
10a
Was the organization subject to the excess business holdings rules of IRC 4943 because of IRC 4943(f) (regarding certain
Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)?
If “Yes,” answer b below.
10a
b
Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine
whether the organization had excess business holdings).
10b
11
Has the organization accepted a gift or contribution from any of the following persons?
a
A person who directly or indirectly controls, either alone or together with persons described in (b) and (c) below, the
governing body of a supported organization?
11a
b
A family member of a person described in (a) above?
11b
c
A 35% controlled entity of a person described in (a) or (b) above?
If “Yes” to a, b, or c, provide detail in Part VI.
11c
Schedule A (Form 990 or 990-EZ) 2014
Schedule A (Form 990 or 990-EZ) 2014
Page 5
Part IV
Supporting Organizations (continued)
Section B. Type I Supporting Organizations
Yes
No
1
Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or
elect at least a majority of the organization’s directors or trustees at all times during the tax year?
If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or
trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such
powers during the tax year.
1
2
Did the organization operate for the benefit of any supported organization other than the supported organization(s) that
operated, supervised, or controlled the supporting organization?
If “Yes,” explain in Part VI how providing such benefit
carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting
organization.
2
Section C. Type II Supporting Organizations
Yes
No
1
Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of
each of the organization’s supported organization(s)?
If “No,” describe in Part VI how control or management of the
supporting organization was vested in the same persons that controlled or managed the supported organization(s).
1
Section D. All Type III Supporting Organizations
Yes
No
1
Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s
tax year, (1) a written notice describing the type and amount of support provided during the prior tax year, (2) a copy of the
Form 990 that was most recently filed as of the date of notification, and (3) copies of the organization’s governing
documents in effect on the date of notification, to the extent not previously provided?
1
2
Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s)
or (ii) serving on the governing body of a supported organization?
If "No," explain in Part VI how the organization
maintained a close and continuous working relationship with the supported organization(s).
2
3
By reason of the relationship described in (2), did the organization’s supported organizations have a significant voice in the
organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax
year?
If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.
3
Section E. Type III Functionally-Integrated Supporting Organizations
1
Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):
a
b
c
2
Activities Test. Answer (a) and (b) below.
Yes
No
a
Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported
organization(s) to which the organization was responsive?
If "Yes," then in Part VI identify those supported
organizations and explain how these activities directly furthered their exempt purposes, how the organization was
responsive to those supported organizations, and how the organization determined that these activities constituted
substantially all of its activities.
2a
b
Did the activities described in (a) constitute activities that, but for the organization’s involvement, one or more of the
organization’s supported organization(s) would have been engaged in?
If "Yes," explain in Part VI the reasons for the
organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s
involvement.
2b
3
Parent of Supported Organizations. Answer (a) and (b) below.
a
Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of
the supported organizations?
Provide details in Part VI.
3a
b
Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its
supported organizations?
If "Yes," describe in Part VI the role played by the organization in this regard.
3b
Schedule A (Form 990 or 990-EZ) 2014
Schedule A (Form 990 or 990-EZ) 2014
Page 6
Part V – Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations
1. Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970. See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e | Discount claimed for blockage or other factors (explain in detail in Part VI): | |||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| 7 | Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions) | |||||
Schedule A (Form 990 or 990-EZ) 2014
Schedule A (Form 990 or 990-EZ) 2014
Page 7
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2014 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2014 |
(iii) Distributable Amount for 2014 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2014 from Section C, line 6 |
||||
|
2
Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions) |
||||
| 3 Excess distributions carryover, if any, to 2014: | ||||
| a From 2009.......X | ||||
| b From 2010.......X | ||||
| c From 2011.......X | ||||
| d From 2012.......X | ||||
| e From 2013....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2014 distributable amount | ||||
|
i
Carryover from 2009 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2014 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2014 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
||||
|
6
Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
||||
|
7 Excess distributions carryover to 2015. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a From 2010.......X | ||||
| b From 2011.......X | ||||
| c From 2012.......X | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
Schedule A (Form 990 or 990-EZ) (2014)
Schedule A (Form 990 or 990-EZ) 2014
Page 8
Part VI
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).
| Facts And Circumstances Test |
|---|
| 1. PUBLIC SUPPORT FOR THE ORGANIZATION MUST BE AT LEAST 10% OF THE TOTAL SUPPORT. AS NOTED ON LINE 15, BACF'S PUBLIC SUPPORT PERCENTAGE FOR 2014 WAS 28.3%.2. THE ORGANIZATION MUST HAVE AN ACTIVE, CONTINUOUS AND BONA FIDE FUNDRAISING PROGRAM DESIGNED TO ATTRACT NEW AND ADDITIONAL PUBLIC AND/OR GOVERNMENTAL SUPPORT. BACF HAS NOT SOUGHT GOVERNMENTAL SUPPORT. HOWEVER, BACF HAS A DETAILED AND CONTINUOUS FUNDRAISING PROGRAM AIMED AT ATTRACTING NEW INDIVIDUAL, BUSINESS, AND FOUNDATION DONORS. AS A COMMUNITY FOUNDATION, BACF SEEKS TO IDENTIFY INDIVIDUALS, BUSINESSES, AND FOUNDATIONS THAT ARE INTERESTED IN PROVIDING GRANTS AND CONTRIBUTIONS TO ITS OPERATING AND PERMANENT ENDOWMENT FUNDS. BACF USES THE INCOME FROM THE ENDOWMENT FUNDS TO MEET ITS MISSION OF PROVIDING GRANTS TO LOCAL CHARITABLE ORGANIZATIONS AND TO DELIVER ITS PROGRAMS. DURING 2013 AND 2014, THE PRESENT BOARD OF DIRECTORS HAS MADE IT A PRIORITY TO MODIFY ITS FUNDRAISING CAMPAIGN TO SEEK OUT MORE DONORS OF SMALLER CONTRIBUTIONS TO BALANCE THE LARGE PLANNED GIFTS THAT IT PREVIOUSLY HAS BEEN RECEIVING FOR ITS PERMANENT ENDOWMENT FUNDS. ADDITIONALLY, BACF HOLDS AT LEAST ONE MEETING PER YEAR FOR THE BENEFIT OF LOCAL NONPROFITS IN AN EFFORT TO INTRODUCE THE MEMBERS OF THOSE NONPROFITS, AND THE PUBLIC IN GENERAL, TO BACF AND ITS WORK AND TO CULTIVATE THEM INTO DONORS. ALSO, BACF HAS IMPLEMENTED AN ANNUAL APPEAL TO REACH OUT TO NEW AND EXISTING DONORS.BACF'S WEBSITE PROVIDES INFORMATION TO THE PUBLIC REGARDING DIFFERENT WAYS TO CONTRIBUTE TO THE ORGANIZATION, INCLUDING THROUGH A DONATE BUTTON THAT IS PROMINENTLY DISPLAYED ON THE WEBPAGE.3. THE COMPOSITION OF THE BOARD OF DIRECTORS IS REPRESENTATIVE OF BROAD PUBLIC INTEREST, AS OPPOSED TO THE SPECIFIC INTERESTS OF THE ORGANIZATION'S MAJOR CONTRIBUTORS. OUR BOARD IS DIVERSE AND COMES FROM MANY DIFFERENT COMMUNITY AND PROFESSIONAL AREAS. MIKE AUGUSTINE, PRESIDENT, HAS 18+ YEARS OF RETAIL AND INSTITUTIONAL EXPERIENCE AS A FINANCIAL ADVISOR, IS THE PREVIOUS BRANCH MANAGER AND IS CURRENTLY VICE PRESIDENT OF INVESTMENTS AT STIFEL NICOLAUS & CO.'S BOZEMAN OFFICE. MIKE HAS WORKED WITH MANY LOCAL NONPROFIT ORGANIZATIONS IN ASSET MANAGEMENT AND POLICY DEVELOPMENT. ALSO, HE HAS SERVED ON THE AMERICAN WILDLANDS BOARD, AND HAS VOLUNTEERED IN THE BOZEMAN SCHOOLS AND WITH JUNIOR ACHIEVEMENT. AMY MCNAMARA, VICE PRESIDENT, HAS WORKED WITH NON-PROFITS AND FOUNDATIONS TO ADVANCE THEIR MISSIONS FOR OVER SIXTEEN YEARS. HAVING SERVED IN BOTH THE ENVIRONMENTAL AND SOCIAL SECTORS, AMY HAS EXPERIENCE IN PROGRAM DEVELOPMENT, STRATEGIC PLANNING, FUNDRAISING, CAPACITY BUILDING, OUTREACH, AND ORGANIZING. CURRENTLY, AMY'S CONSULTING COMPANY WORKS WITH FOUNDATIONS AND INDIVIDUALS TO SUPPORT THEIR GRANTMAKING AND PHILANTHROPIC GIVING. AMY HAS PREVIOUS BOARD EXPERIENCE WITH THE FRIENDS OF THE BOZEMAN PUBLIC LIBRARY.WAYNE IWEN, TREASURER, IS AN ACCOUNTANT WITH WIPFLI, LLP IN BOZEMAN. HE HAS VOLUNTEERED FOR MANY LOCAL NONPROFITS AND SERVED ON THE BOARDS OF BRIDGERCARE, MONTANA OUTDOOR SCIENCE SCHOOL, AND EAGLE MOUNT.CRISTINA BERG HAS BEEN THE CO-OWNER OF ROCKY MOUNTAIN ROASTING COMPANY FOR THE LAST 20 YEARS. SHE HAS SERVED ON THE BOARD OF BIG BROTHERS AND BIG SISTERS OF GALLATIN COUNTY, AND IS A MEMBER OF THE KAPPA CHAPTER OF BETA SIGMA PHI, A WOMEN'S SOCIAL, CULTURAL AND SERVICE ORGANIZATION.PAUL LACHAPELLE IS AN ASSOCIATE PROFESSOR IN THE DEPARTMENT OF POLITICAL SCIENCE AT MONTANA STATE UNIVERSITY-BOZEMAN AND SERVES AS THE EXTENSION COMMUNITY DEVELOPMENT SPECIALIST. WORKING IN PARTNERSHIP WITH THE LOCAL GOVERNMENT CENTER, HIS RESPONSIBILITIES INVOLVE PROVIDING RESEARCH, TECHNICAL ASSISTANCE AND TRAINING ON COMMUNITY DEVELOPMENT ACROSS THE STATE.DERIK POMEROY HAS A LAW PRACTICE EMPHASIZING FAMILY LAW, CRIMINAL DEFENSE, AND PROBATE OF ESTATES. HE HAS BEEN VOLUNTEERING WITH THE BOZEMAN COMMUNITY SINCE 2002, WITH MOTHERS AGAINST DRUNK DRIVING AND AWANA.EVA SKIDMORE WORKS FOR SOCRATA, A STARTUP BASED IN SEATTLE. PREVIOUSLY SHE WORKED FOR MICROSOFT, RIGHTNOW AND ORACLE, AND HAS VOLUNTEER, BOARD, AND STAFF EXPERIENCE AT EDUCATION, ARTS AND ENVIRONMENTAL ORGANIZATIONS.KARA GALLINGER IS A CERTIFIED PUBLIC ACCOUNTANT AND AN AUDIT MANAGER WITH ANDERSON ZURMUEHLEN & CO, P.C. SHE HAS TEN YEARS OF EXPERIENCE FOCUSING ON ALL ASPECTS OF AUDITING AND CONSULTING, SERVING A DIVERSE RANGE OF CLIENTS AND INDUSTRIES INCLUDING SEVERAL LOCAL NONPROFIT ORGANIZATIONS. KARA HAS BEEN ACTIVE IN THE BOZEMAN COMMUNITY SINCE AND ENJOYS VOLUNTEERING WITH MANY LOCAL NONPROFITS.NICOLE ZIEGLER WORKS FOR SOUTHWEST MONTANA SCHOOL SERVICES, AN EDUCATIONAL SERVICE AGENCY DEDICATED TO HELPING SCHOOL DISTRICTS SAVE TIME AND MONEY. CURRENTLY SHE IS IMPLEMENTING AN ELECTRONIC BILLING SYSTEM FOR SCHOOL-BASED MEDICAID. NICOLE HAS A LONG HISTORY OF VOLUNTEERING AND COMMUNITY SERVICE AND HAS BEEN ACTIVE WITH COMMUNITY FOUNDATION WORK AND NON-PROFITS. SHE WAS A SMALL BUSINESS OWNER FOR OVER 12 YEARS AND HAS VOLUNTEERED HER TIME TO GIRL SCOUTS, 4-H, JUNIOR ACHIEVEMENT AND NUMEROUS SPECIAL EVENTS.WHILE ALL OF THE BOARD MEMBERS HAVE PROVIDED CONTRIBUTIONS FOR THE BENEFIT OF BACF, NONE OF THEM HAVE A PRIVATE INTEREST THAT IS FURTHERED BY THOSE CONTRIBUTIONS. THESE INDIVIDUALS RECEIVE NO BENEFITS AND THEY ARE ALL INVOLVED IN THE ORGANIZATION BECAUSE OF THEIR PASSION FOR THE MISSION OF THE ORGANIZATION. ADDITIONALLY, NONE OF THESE BOARD MEMBERS IS RECOGNIZED AS A QUALIFIED EXCESS CONTRIBUTOR TO THE ORGANIZATION.4. SOME SUPPORT FOR THE ORGANIZATION COMES FROM GOVERNMENTAL AND/OR SOURCES THAT ARE REPRESENTATIVE OF THE GENERAL PUBLIC AS OPPOSED TO A FEW MAJOR CONTRIBUTORS. BACF HAS NOT SOUGHT OR SOLICITED SUPPORT FROM GOVERNMENTAL SOURCES, BUT IT RECEIVED OVER 100 DONATIONS FROM OVER 100 DONORS BETWEEN 04/01/14 TO 03/31/15. THESE DONATIONS ARE FROM PEOPLE OR ENTITIES SUPPORTIVE OF BACF'S MISSION TO BUILD AN ENDOWED SOURCE OF SUPPORT FOR LOCAL CHARITIES. ONLY FIVE OF OUR CONTRIBUTORS QUALIFIED AS EXCESS CONTRIBUTORS IN 2013.5. THE FACILITIES, PROPERTIES, AND PROGRAMS OF THE ORGANIZATION ARE MADE AVAILABLE TO THE GENERAL PUBLIC.BACF HIRED ITS FIRST FOUNDATION MANAGER IN SEPTEMBER 2013. ITS PROGRAM AND MISSION IS TO ACCUMULATE AN ENDOWMENT FUND FOR THE PURPOSE OF PROVIDING ONGOING SUPPORT FOR LOCAL CHARITABLE ORGANIZATIONS AND TO PROVIDE ANNUAL GRANTS AND PROGRAMMING FOR THE BENEFIT OF SUCH ORGANIZATIONS. CHARITABLE ORGANIZATIONS SERVING THE CITIES OF BOZEMAN, BELGRADE, MANHATTAN, AND BIG SKY AND THE RURAL COMMUNITIES IN-BETWEEN ARE ELIGIBLE TO APPLY FOR GRANTS AND TO RECEIVE THE BENEFIT OF THOSE GRANTS. ADDITIONALLY, THE PUBLIC IS FREE TO QUESTION ANY OF THE BOARD MEMBERS AND TO PROVIDE SUGGESTIONS REGARDING TYPES OF ORGANIZATIONS THAT SHOULD RECEIVE SUPPORT FROM BACF.6. THE PROGRAMS OPERATED BY THE ORGANIZATION APPEAL TO A BROAD BASED PUBLIC INTEREST RATHER THAN BEING RESTRICTED TO A SMALL SEGMENT OF THE POPULATION.ONE OF BACF'S PROGRAMS IS TO ACCUMULATE AND MANAGE A PERMANENT ENDOWMENT FUND FROM WHICH CHARITABLE GRANTS ARE MADE TO LOCAL CHARITABLE ORGANIZATIONS. DURING OUR FISCAL YEAR OF 04/01/13 TO 03/31/14, 25 GRANTS TOTALING $20,000 WERE DISTRIBUTED TO 25 LOCAL NONPROFIT CHARITABLE ORGANIZATIONS. THE FOUNDATION ALSO MANAGES DONOR-ADVISED FUNDS AND ENDOWMENTS FOR LOCAL ORGANIZATIONS. COMBINED, THESE MANAGED FUNDS CONTRIBUTED AN ADDITIONAL $13,650 TO 12 NONPROFIT CHARTIABLE ORGANIZATIONS. IN TOTAL, BACF HAS DISTRIBUTED MORE THAN $173,000 IN GRANTS TO MORE THAN 75 LOCAL NONPROFIT ORGANIZATIONS. BACF DOES NOT RESTRICT ITS GRANTS TO ANY ONE SEGMENT OF THE CHARITABLE SECTOR, BUT RATHER IS OPEN TO GRANT APPLICATIONS FROM ANY CHARITABLE ORGANIZATION. AS SUCH, ITS PROGRAMS FURTHER THE BROAD PUBLIC INTEREST AND ARE NOT RESTRICTED IN ANY WAY TO A SPECIFIC SMALL SEGMENT OF THE POPULATION. BACF ALSO MANAGES A SCHOLARSHIP ACCOUNT FOR HARRISON HIGH SCHOOL AND AGENCY ENDOWMENTS FOR THE FOLLOWING AREA-BASED NONPROFITS: BRIDGERCARE, LIBERTY PLACE, AND REACH INC.ANOTHER BACF PROGRAM IS THE NONPROFIT CAFE. THE NONPROFIT CAFE IS HELD ON THE FOURTH FRIDAY MORNING OF THE MONTH AND OPEN TO ALL AREA NONPROFIT LEADERS. IT IS PUBLICALLY ANNOUNCED AND HELD IN A PUBLIC VENUE. THE AIM OF THE NONPROFIT CAFE IS TO PROVIDE A REGULAR OPPORTUNITY FOR OUR COMMUNITY'S NON-PROFIT LEADERSHIP TO NETWORK, SEEK ADVICE, AND SHARE IDEAS. ALSO, BACF REGULARLY SCHEDULES SPEAKERS FOR THE NONPROFIT CAFE TO SHARE EXPERTISE AND RESOURCES WITH AREA NONPROFITS.ANOTHER BACF SERVICE IS THE WEEKLY NON-PROFIT E-NEWS EMAIL THAT SHARES ANNOUNCEMENTS, UPCOMING EVENTS, AND A NONPROFIT COMMUNITY CALENDAR. ANY MEMBER OF THE PUBLIC IS WELCOME TO SIGN UP FOR THE E-NEWS ON BACF'S WEBSITE. AS OF JANUARY 2015, THERE ARE 461 SUBSCRIBERS TO THIS SERVICE, WHICH IS PROVIDED FREE OF CHARGE.ADDITIONALLY, BACF HAS CREATED A YEAR-LONG INSPIRING COMMUNITY PHILANTHROPY SERIES IN COLLABORATION WITH THE WOMEN'S FOUNDATION OF MONTANA. |
| Return Reference | Explanation |
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Schedule A (Form 990 or 990-EZ) 2014
Additional Data
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.