Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
bulletDo not enter social security numbers on this form as it may be made public.
bulletInformation about Form 990-PF and its instructions is at www.irs.gov/form990pf.
OMB No. 1545-0052
2015
Open to Public Inspection
For calendar year 2015, or tax year beginning 07-01-2015 , and ending 06-30-2016
Name of foundation
BLACK RIVER OUTDOOR EDUCATION
PROGRAM INC
Number and street (or P.O. box number if mail is not delivered to street address)60 CUTTER MILL RD SUITE NO 214
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
GREAT NECK, NY110213104
A Employer identification number

80-0156468
B Telephone number (see instructions)

(212) 303-0214
C bullet
G Check all that apply:

D 1. bullet
2. bullet
E bullet
H Check type of organization:
F bullet
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$7,702,715J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule) 775,500
2 Check bullet Sch. B .............
3 Interest on savings and temporary cash investments 146 146 146
4 Dividends and interest from securities... 7,953 7,953 7,953
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 120,809
b Gross sales price for all assets on line 6a 1,133,046
7 Capital gain net income (from Part IV, line 2)... 120,809
8 Net short-term capital gain......... 0
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).......      
12 Total. Add lines 1 through 11........ 904,408 128,908 8,099
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0 0 0 0
14 Other employee salaries and wages...... 231,449 0 0 232,225
15 Pension plans, employee benefits....... 46,469 0 0 46,439
16a Legal fees (attach schedule)......... Click to see attachment 2,655 664 0 2,028
b Accounting fees (attach schedule)....... Click to see attachment 20,127 10,000 1,000 6,727
c Other professional fees (attach schedule).... Click to see attachment 31,279 15,640 0 21,622
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment 19,679 125 0 2,876
19 Depreciation (attach schedule) and depletion... Click to see attachment 226,978 0 0
20 Occupancy.............. 10,940 0 0 7,799
21 Travel, conferences, and meetings....... 22,589 0 0 22,707
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 210,123 1,296 0 203,207
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 822,288 27,725 1,000 545,630
25 Contributions, gifts, grants paid....... 0 0
26 Total expenses and disbursements. Add lines 24 and 25 822,288 27,725 1,000 545,630
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 82,120
b Net investment income (if negative, enter -0-) 101,183
c Adjusted net income (if negative, enter -0-)... 7,099
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2015)
Form 990-PF (2015)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.)		 Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing............. 24,172 36,916 41,716
2 Savings and temporary cash investments......... 2,213,896 2,466,507 2,466,507
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.......... 19,003 1,615 1,615
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).......... 2,697,685 Click to see attachment2,296,180 2,296,180
14 Land, buildings, and equipment: basis bullet4,127,221
Less: accumulated depreciation (attach schedule) bullet1,230,524 2,894,824 Click to see attachment2,896,697 2,896,697
15 Other assets (describe bullet)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 7,849,580 7,697,915 7,702,715
Liabilities 17 Accounts payable and accrued expenses.......... 85,987 81,088
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)......... 85,987 81,088
Net Assets or Fund Balances bullet
and complete lines 24 through 26 and lines 30 and 31.
24 Unrestricted.................. 7,763,593 7,616,827
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    
30 Total net assets or fund balances (see instructions)..... 7,763,593 7,616,827
31 Total liabilities and net assets/fund balances (see instructions). 7,849,580 7,697,915
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
7,763,593
2
Enter amount from Part I, line 27a .....................
2
82,120
3
Other increases not included in line 2 (itemize) bullet
3
0
4
Add lines 1, 2, and 3 ..........................
4
7,845,713
5
Decreases not included in line 2 (itemize) bulletClick to see attachment
5
228,886
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30 .
6
7,616,827
Form 990-PF (2015)
Form 990-PF (2015)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.) 		(b) How acquired
P—Purchase
D—Donation 		(c) Date acquired
(mo., day, yr.) 		(d) Date sold
(mo., day, yr.)
1 a RAISED ANIMALS AND EQUIPMENT P   2015-12-31
b PUBLICLY TRADED SECURITIES     2015-12-31
c PUBLICLY TRADED SECURITIES     2015-12-31
d PUBLICLY TRADED SECURITIES     2015-12-31
e PUBLICLY TRADED SECURITIES     2015-12-31
2 RHUBARB ALPACAS DISPOSED P 2013-08-14 2015-12-31
(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 13,938     13,938
b 688,565   545,472 143,093
c 409,361   442,220 -32,859
d 20,282   21,941 -1,659
e 900     900
  830 3,434 -2,604
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       13,938
b       143,093
c       -32,859
d       -1,659
e       900
      -2,604
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 2 120,809
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 0
Part V
Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income
(For optional use by domestic private foundations subject to the section 4940(a) tax on net investment income.)
If section 4940(d)(2) applies, leave this part blank.
Was the foundation liable for the section 4942 tax on the distributable amount of any year in the base period?
If "Yes," the foundation does not qualify under section 4940(e). Do not complete this part.
1 Enter the appropriate amount in each column for each year; see instructions before making any entries.
(a)
Base period years Calendar
year (or tax year beginning in) 		(b)
Adjusted qualifying distributions 		(c)
Net value of noncharitable-use assets 		(d)
Distribution ratio
(col. (b) divided by col. (c))
2014 863,733 5,358,940 0.161176
2013 1,094,673 4,821,015 0.227063
2012 874,503 4,247,732 0.205875
2011 1,814,294 2,497,591 0.726418
2010 1,274,201 3,618,647 0.352121
2
Total of line 1, column (d) .....................
21.672653
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
0.334531
4
Enter the net value of noncharitable-use assets for 2015 from Part X, line 5.....
4
4,525,773
5
Multiply line 4 by line 3......................
5
1,514,011
6
Enter 1% of net investment income (1% of Part I, line 27b)...........
6
1,012
7
Add lines 5 and 6........................
7
1,515,023
8
Enter qualifying distributions from Part XII, line 4.............
8
775,288
If line 8 is equal to or greater than line 7, check the box in Part VI, line 1b, and complete that part using a 1% tax rate. See the Part VI instructions.
Form 990-PF (2015)
Form 990-PF (2015)
Page 4
Part VI
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see page 18 of the instructions)
1a Bullet and enter “N/A" on line 1. Bracket
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b 1 2,024
hereBulletand enter 1% of Part I, line 27b...................
c All other domestic foundations enter 2% of line 27b. Exempt foreign organizations enter 4% of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2 0
3 Add lines 1 and 2........................... 3 2,024
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 2,024
6 Credits/Payments:
a 2015 estimated tax payments and 2014 overpayment credited to 2015 6a 459
b Exempt foreign organizations—tax withheld at source...... 6b
c Tax paid with application for extension of time to file (Form 8868)... 6c 6,000
d Backup withholding erroneously withheld ........... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 6,459
8 Enter any penalty for underpayment of estimated tax. if Form 2220 is attached. 8 40
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10 4,395
11 Enter the amount of line 10 to be: Credited to 2015 estimated taxBullet4,395 RefundedBullet 11 0
Part VII-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes (see Instructions
for definition)?.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. bullet$ 0(2) On foundation managers.bullet$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?........
4a
Yes
 
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
Yes
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
  • By language in the governing instrument, or
  • By state legislation that effectively amends the governing instrument so that no mandatory directions
    • that conflict with the state law remain in the governing instrument?................
    6
    Yes
     
    7
    Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
    and Part XV..................................
    7
    Yes
     
    8a
    Enter the states to which the foundation reports or with which it is registered (see instructions)
    bulletNY, DE
    b
    If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
    General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
    8b
    Yes
     
    9
    Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
    or 4942(j)(5) for calendar year 2015 or the taxable year beginning in 2015 (see instructions for Part XIV)?
    If "Yes," complete Part XIV.............................
    9
    Yes
     
    10
    Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
    and addresses. ...............................
    10
     
    No
    Form 990-PF (2015)
    Form 990-PF (2015)
    Page 5
    Part VII-A
    Statements Regarding Activities (continued)
    11
    At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
    meaning of section 512(b)(13)? If "Yes," attach schedule. (see instructions) .............
    11
     
    No
    12
    Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
    advisory privileges? If "Yes," attach statement (see instructions).................
    12
     
    No
    13
    Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
    13
    Yes
     
    Website addressbulletHTTP://BLACKRIVEROEP.ORG
    14
    The books are in care ofbulletBLACK RIVER MANAGEMENT COMPANY Telephone no.bullet (212) 303-0214

    Located atbullet60 CUTTER MILL ROADGREAT NECKNY ZIP+4bullet110213104
    15
    Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041.......bullet
    and enter the amount of tax-exempt interest received or accrued during the year ......bullet
    15  
    16 At any time during calendar year 2015, did the foundation have an interest in or a signature or other authority over YesNo
    a bank, securities, or other financial account in a foreign country?
    16Yes  
    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 bulletCA
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required
    File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
    Yes
    No
    1a
    During the year did the foundation (either directly or indirectly):
    (1) Engage in the sale or exchange, or leasing of property with a disqualified person?
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person?......................
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person?
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person?
    (5) Transfer any income or assets to a disqualified person (or make any of either available
    for the benefit or use of a disqualified person)?...............
    (6) Agree to pay money or property to a government official? (Exception. Check "No"
    if the foundation agreed to make a grant to or to employ the official for a period
    after termination of government service, if terminating within 90 days.).......
    b
    If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
    section 53.4941(d)-3 or in a current notice regarding disaster assistance (see instructions)? ........
    1b
     
    No
    ........bullet
    c
    Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
    that were not corrected before the first day of the tax year beginning in 2015?.............
    1c
     
    No
    2
    Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
    operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
    a
    At the end of tax year 2015, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2015?.............
    If "Yes," list the years bullet20, 20, 20, 20
    b
    Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
    (relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
    to all years listed, answer "No" and attach statement—see instructions.) ..............
    2b
     
     
    c
    If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
    bullet20, 20, 20, 20
    3a
    Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
    any time during the year?......................
    b
    If "Yes," did it have excess business holdings in 2015 as a result of (1) any purchase by the foundation
    or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
    by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
    the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
    if the foundation had excess business holdings in 2015.)..................
    3b
     
     
    4a
    Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
    4a
     
    No
    b
    Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
    charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2015?
    4b
     
    No
    Form 990-PF (2015)
    Form 990-PF (2015)
    Page 6
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required (Continued)
    5a
    During the year did the foundation pay or incur any amount to:
    (1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))?
    (2) Influence the outcome of any specific public election (see section 4955); or to carry
    on, directly or indirectly, any voter registration drive?.............
    (3) Provide a grant to an individual for travel, study, or other similar purposes?
    (4) Provide a grant to an organization other than a charitable, etc., organization described
    in section 4945(d)(4)(A)? (see instructions)................
    (5) Provide for any purpose other than religious, charitable, scientific, literary, or
    educational purposes, or for the prevention of cruelty to children or animals?.....
    b
    If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
    Regulations section 53.4945 or in a current notice regarding disaster assistance (see instructions)? ......
    5b
     
     
    .........bullet
    c
    If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
    tax because it maintained expenditure responsibility for the grant?..........
    If "Yes," attach the statement required by Regulations section 53.4945–5(d).
    6a
    Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
    a personal benefit contract?.....................
    b
    Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract?....
    6b
     
    No
    If "Yes" to 6b, file Form 8870.
    7a
    At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
    b
    If yes, did the foundation receive any proceeds or have any net income attributable to the transaction? ....
    7b
     
     
    Form 990-PF (2015)
    Form 990-PF (2015)
    Page 7
    Part VIII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors
    1 List all officers, directors, trustees, foundation managers and their compensation (see instructions).
    (a) Name and address (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation
     (If not paid, enter
    -0-)     		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
    other allowances
    GILBERT BUTLER PRESIDENT & TREASURER
    3.00     		0 0 0
    60 CUTTER MILL ROAD SUITE 214
    GREAT NECK,NY11021
    DHRUVIKA AMIN VP FINANCE & ADMIN
    3.50     		0 0 0
    11903 POTATO HILL RD
    BOONVILLE,NY13309
    TOMER INBAR SECRETARY
    1.00     		0 0 0
    11903 POTATO HILL RD
    BOONVILLE,NY13309
    DANA BEACH EXECUTIVE DIRECTOR
    1.00     		0 0 0
    11903 POTATO HILL RD
    BOONVILLE,NY13309
    ANTHONY SPIRIDIGLOIZZI DIRECTOR
    1.00     		0 0 0
    11903 POTATO HILL RD
    BOONVILLE,NY13309
    PEGGY O'SHEA DIRECTOR
    1.00     		0 0 0
    11903 POTATO HILL RD
    BOONVILLE,NY13309
    JOSEPH MANCARI CONTROLLER & ASST. SECRETA
    4.50     		0 0 0
    11903 POTATO HILL RD
    BOONVILLE,NY13309
    THOMAS BROWN DIRECTOR
    1.00     		0 0 0
    11903 POTATO HILL RD
    BOONVILLE,NY13309
    2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
    (a) Name and address of each employee paid more than $50,000 (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation (d) Contributions to
    employee benefit
    plans and deferred
    compensation     		(e) Expense account,
    other allowances
    NONE
    Total number of other employees paid over $50,000...................bullet 0
    3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
    (a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
    BURDICK CONSTRUCTION COMPANY GENERAL CONTRACTOR 105,021
    10199 STATE ROUTE 28
    ALDER CREEK,NY13301
    BLACK RIVER MANAGEMENT COMPANY FINANCE & ADMIN 31,279
    60 CUTTER MILL ROAD
    GREAT NECK,NY11021
    Total number of others receiving over $50,000 for professional services.............bullet0
    Part IX-A
    Summary of Direct Charitable Activities
    List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
    1 OPERATED AN ENVIRONMENTAL EDUCATION CAMPUS AND FACILITIES AND PROVIDED EDUCATIONAL AND AEROBIC PROGRAMS FOR PRIMARY AND PUBLIC MIDDLE SCHOOLS AND THEIR STUDENTS IN THE ADIRONDACK REGION. PROVIDED VISITING STUDENTS OPPORTUNITIES TO MOUNTAIN BIKE, CROSS COUNTRY SKI, AND SNOWSHOE, AS WELL AS LEARN ABOUT THE ENVIRONMENT WITH OPPORTUNITIES TO LEARN ABOUT DIFFERENT PLANTS, ANIMALS, AND SIGHTS OF OUR FARM. DURING THE CURRENT REPORTING PERIOD 6,848 STUDENTS AND 1,075 TEACHERS/CHAPERONES PARTICIPATED IN THE PROGRAM. 509,489
    2  
    3  
    4  
    Part IX-B
    Summary of Program-Related Investments (see instructions)
    Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
    1  
    2  
    All other program-related investments. See instructions.
    3  
    Total. Add lines 1 through 3.........................bullet0
    Form 990-PF (2015)
    Form 990-PF (2015)
    Page 8
    Part X
    Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations,see instructions.)
    1
    Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
    purposes:
    a
    Average monthly fair market value of securities...................
    1a
    2,095,305
    b
    Average of monthly cash balances.......................
    1b
    2,499,388
    c
    Fair market value of all other assets (see instructions)................
    1c
    0
    d
    Total (add lines 1a, b, and c).........................
    1d
    4,594,693
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) .............
    1e
    0
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
    0
    3
    Subtract line 2 from line 1d.........................
    3
    4,594,693
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
    68,920
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    4,525,773
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    226,289
    Part XI
    Distributable Amount bullet
    1
    Minimum investment return from Part X, line 6....................
    1
     
    2a
    Tax on investment income for 2015 from Part VI, line 5......
    2a
     
    b
    Income tax for 2015. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
     
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
     
    4
    Recoveries of amounts treated as qualifying distributions................
    4
     
    5
    Add lines 3 and 4............................
    5
     
    6
    Deduction from distributable amount (see instructions).................
    6
     
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII, line 1 ...
    7
     
    Part XII
    Qualifying Distributions (see instructions)
    1
    Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
    a
    Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
    1a
    545,630
    b
    Program-related investments—total from Part IX-B..................
    1b
    0
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
    229,658
    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
    775,288
    5
    Foundations that qualify under section 4940(e) for the reduced rate of tax on net investment
    income. Enter 1% of Part I, line 27b (see instructions).................
    5
    0
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
    775,288
    Note: The amount on line 6 will be used in Part V, column (b), in subsequent years when calculating whether the foundation qualifies for
    the section 4940(e) reduction of tax in those years.
    Form 990-PF (2015)
    Form 990-PF (2015)
    Page 9
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2014     		(c)
    2014     		(d)
    2015
    1 Distributable amount for 2015 from Part XI, line 7  
    2 Undistributed income, if any, as of the end of 2015:
    a Enter amount for 2014 only.......  
    b Total for prior years:20, 20, 20  
    3 Excess distributions carryover, if any, to 2015:
    a From 2010......  
    b From 2011......  
    c From 2012......  
    d From 2013......  
    e From 2014......  
    fTotal of lines 3a through e........  
    4Qualifying distributions for 2015 from Part
    XII, line 4: bullet$  
    a Applied to 2014, but not more than line 2a  
    b Applied to undistributed income of prior years
    (Election required—see instructions).....     		 
    c Treated as distributions out of corpus (Election
    required—see instructions)........     		 
    d Applied to 2015 distributable amount.....  
    e Remaining amount distributed out of corpus  
    5 Excess distributions carryover applied to 2015.    
    (If an amount appears in column (d), the
    same amount must be shown in column (a).)
    6Enter the net total of each column as
    indicated below:
    a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5  
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ..........     		 
    c Enter the amount of prior years’ undistributed
    income for which a notice of deficiency has
    been issued, or on which the section 4942(a)
    tax has been previously assessed......     		 
    d Subtract line 6c from line 6b. Taxable amount
    —see instructions ...........     		 
    e Undistributed income for 2014. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		 
    f Undistributed income for 2016. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2015 ..........     		 
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (Election may
    be required - see instructions) .......     		 
    8Excess distributions carryover from 2010 not
    applied on line 5 or line 7 (see instructions) ...     		 
    9Excess distributions carryover to 2016.
    Subtract lines 7 and 8 from line 6a ......     		 
    10 Analysis of line 9:
    a Excess from 2011....  
    b Excess from 2012....  
    c Excess from 2013....  
    d Excess from 2014....  
    e Excess from 2015....  
    Form 990-PF (2015)
    Form 990-PF (2015)
    Page 10
    Part XIV
    Private Operating Foundations (see instructions and Part VII-A, question 9)
    1a If the foundation has received a ruling or determination letter that it is a private operating
    foundation, and the ruling is effective for 2015, enter the date of the ruling.......bullet
    2008-06-06
    b Check box to indicate whether the organization is a private operating foundation described in section or
    2a Enter the lesser of the adjusted net
    income from Part I or the minimum
    investment return from Part X for each
    year listed ..........     		Tax year Prior 3 years (e) Total
    (a) 2015 (b) 2014 (c) 2013 (d) 2012
    7,099 71,600 67,016 114,486 260,201
    b 85% of line 2a ......... 6,034 60,860 56,964 97,313 221,171
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....     		775,288 863,733 1,094,673 874,503 3,608,197
    d Amounts included in line 2c not used directly
    for active conduct of exempt activities ..........     		0 0 0 0 0
    e Qualifying distributions made directly
    for active conduct of exempt activities.
    Subtract line 2d from line 2c ....     		775,288 863,733 1,094,673 874,503 3,608,197
    3 Complete 3a, b, or c for the
    alternative test relied upon:
    a “Assets" alternative test—enter:
    (1) Value of all assets ......         0
    (2) Value of assets qualifying
    under section 4942(j)(3)(B)(i)    		         0
    b “Endowment" alternative test— enter 2/3
    of minimum investment return shown in
    Part X, line 6 for each year listed...     		150,859 178,631 160,701 141,591 631,782
    c “Support" alternative test—enter:
    (1) Total support other than gross
    investment income (interest,
    dividends, rents, payments
    on securities loans (section
    512(a)(5)), or royalties) ....     		        0
    (2) Support from general public
    and 5 or more exempt
    organizations as provided in
    section 4942(j)(3)(B)(iii)....     		        0
    (3) Largest amount of support
    from an exempt organization    		         0
    (4) Gross investment income         0
    Part XV
    Supplementary Information (Complete this part only if the organization had $5,000 or more in
    assets at any time during the year—see instructions.)
    1Information Regarding Foundation Managers:
    aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
    before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
    GILBERT BUTLER
    bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
    ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number or email address of the person to whom applications should be addressed:
    bThe form in which applications should be submitted and information and materials they should include:
    cAny submission deadlines:
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    Form 990-PF (2015)
    Form 990-PF (2015)
    Page 11
    Part XV
    Supplementary Information (continued)
    3 Grants and Contributions Paid During the Year or Approved for Future Payment
    Recipient If recipient is an individual,
    show any relationship to
    any foundation manager
    or substantial contributor
    		 Foundation
    status of
    recipient     		Purpose of grant or
    contribution     		Amount
    Name and address (home or business)
    aPaid during the year
    Total .................................bullet 3a 0
    bApproved for future payment
    Total .................................bullet 3b 0
    Form 990-PF (2015)
    Form 990-PF (2015)
    Page 12
    Part XVI-A
    Analysis of Income-Producing Activities
    Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
    Related or exempt
    function income
    (See instructions.)
    1Program service revenue: (a)
    Business code     		(b)
    Amount     		(c)
    Exclusion code     		(d)
    Amount
    a
    b
    c
    d
    e
    f
    gFees and contracts from government agencies          
    2 Membership dues and assessments....          
    3
    Interest on savings and temporary cash investments ...........     		    14 146  
    4 Dividends and interest from securities....     14 7,953  
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....          
    6
    Net rental income or (loss) from personal property     		         
    7 Other investment income.....          
    8
    Gain or (loss) from sales of assets other than inventory ............     		    18 109,475 11,334
    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).. 0 117,574 11,334
    13Total. Add line 12, columns (b), (d), and (e)..................
    13128,908
    (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.)
    8 REVENUE DERIVED FROM SALE OF FARM ANIMALS THAT ARE PART OF FARM
    8 EDUCATION AND PROGRAM SERVICES ARE INCLUDED AS A PART OF THE TOTAL.
    Form 990-PF (2015)
    Form 990-PF (2015)
    Page 13
    Part XVII
    Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
    1
    Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
    Yes
    No
    a
    Transfers from the reporting foundation to a noncharitable exempt organization of:
    (1) Cash...................................
    1a(1)
     
    No
    (2) Other assets.................................
    1a(2)
     
    No
    b
    Other transactions:
    (1) Sales of assets to a noncharitable exempt organization....................
    1b(1)
     
    No
    (2) Purchases of assets from a noncharitable exempt organization..................
    1b(2)
     
    No
    (3) Rental of facilities, equipment, or other assets.......................
    1b(3)
     
    No
    (4) Reimbursement arrangements...........................
    1b(4)
     
    No
    (5) Loans or loan guarantees.............................
    1b(5)
     
    No
    (6) Performance of services or membership or fundraising solicitations................
    1b(6)
     
    No
    c
    Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
    1c
     
    No
    d
    If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
    of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
    in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.

    (a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
    2a
    Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
    described in section 501(c) of the Code (other than section 501(c)(3)) or in section 527?...........
    b
    If "Yes," complete the following schedule.

    (a) Name of organization (b) Type of organization (c) Description of relationship
    Sign Here
    Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
    Bullet Bullet
    May the IRS discuss this return
    with the preparer shown below
    (see instr.)?
    Signature of officer or trustee Date Title
    Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date PTIN
    Firm's name SmallBullet
    		 Firm's EIN SmallBullet
    Firm's address SmallBullet


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


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description
    Schedule B
    (Form 990, 990-EZ,
    or 990-PF)
    Department of the Treasury
    Internal Revenue Service
    Schedule of Contributors
    Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
    Arrow Bullet Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at www.irs.gov/form990.
    OMB No. 1545-0047
    2015
    Name of the organization
    BLACK RIVER OUTDOOR EDUCATION
    PROGRAM INC
    Employer identification number

    80-0156468
    Organization type (check one):
    Filers of:
    Section:
    Form 990 or 990-EZ





    Form 990-PF




    Check if your organization is covered by the General Rule or a Special Rule.  
    Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
    General Rule
    Special Rules
    ......... Arrow Bullet $  
    Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
    990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its
    Form 990-EZ or on its Form 990PF, Part I, line 2, to certify that it does not meet the filing requirements of Schedule B (Form 990,
    990-EZ, or 990-PF).
    For Paperwork Reduction Act Notice, see the Instructions
    for Form 990, 990-EZ, or 990-PF.
    Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2015)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2015) Page 2
    Name of organization
    BLACK RIVER OUTDOOR EDUCATION
    PROGRAM INC         		Employer identification number
    80-0156468
    Part I
    Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    1
     
     

    BUTLER OUTDOOR EDUCATION FUND  
    60 CUTTER MILL RD SUITE 212
     
    GREAT NECK, NY11021

    		$ 775,500


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

       
     
     

    		$  


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

       
     
     

    		$  


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

       
     
     

    		$  


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

       
     
     

    		$  


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

       
     
     

    		$  


    (Complete Part II for noncash contributions.)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2015)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2015)
    Page 3
    Name of organization
    BLACK RIVER OUTDOOR EDUCATION
    PROGRAM INC         		Employer identification number

    80-0156468
    Part II
    Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
    (a)
    No.from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a)
    No.from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a)
    No.from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a)
    No.from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a)
    No.from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a)
    No.from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    Schedule B (Form 990, 990-EZ, or 990-PF) (2015)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2015)
    Page 4
    Name of organization
    BLACK RIVER OUTDOOR EDUCATION
    PROGRAM INC         		Employer identification number

    80-0156468
    Part III
    Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
    Use duplicate copies of Part III if additional space is needed.
    (a)
    No.from Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a)
    No.from Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a)
    No.from Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a)
    No.from Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    Schedule B (Form 990, 990-EZ, or 990-PF) (2015)

    Additional Data


    Software ID:  
    Software Version:  

    TY 2015 AccountingFeesSchedule
    Name:
    BLACK RIVER OUTDOOR EDUCATION
     
    PROGRAM INC
    EIN:
    80-0156468
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ACCOUNTING FEES 20,127 10,000 1,000 6,727

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

    TY 2015 DepreciationSchedule
    Name:
    BLACK RIVER OUTDOOR EDUCATION
     
    PROGRAM INC
    EIN:
    80-0156468
    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
    3 RALE MOJA 12" BIKES 2008-04-18 630 630 SL 5.000000000000 0 0 0  
    7 RALE MOJA 14" BIKES 2008-04-18 1,470 1,470 SL 5.000000000000 0 0 0  
    14 RALE MOJA 16" BIKES 2008-04-18 2,940 2,940 SL 5.000000000000 0 0 0  
    13 RALE MOJA 18" BIKES 2008-04-18 2,730 2,730 SL 5.000000000000 0 0 0  
    3 RALE MOJA 20" BIKES 2008-04-18 630 630 SL 5.000000000000 0 0 0  
    12 RALE MTN 13" BIKES 2008-06-13 2,640 2,640 SL 5.000000000000 0 0 0  
    18 RALE MTN 13" BIKES 2008-06-13 4,050 4,050 SL 5.000000000000 0 0 0  
    18 RALE MOJA 12" BIKES 2008-06-13 4,050 4,050 SL 5.000000000000 0 0 0  
    2 RALE MOJA 12" BIKES 2008-06-18 450 450 SL 5.000000000000 0 0 0  
    20 RALE MOJA 14" BIKES 2008-06-18 4,500 4,500 SL 5.000000000000 0 0 0  
    16 RALE MOJA 16" BIKES 2008-06-18 3,600 3,600 SL 5.000000000000 0 0 0  
    16 RALE MOJA 18" BIKES 2008-06-18 3,600 3,600 SL 5.000000000000 0 0 0  
    5 SPEC HOTR BIKES 2008-07-14 1,600 1,600 SL 5.000000000000 0 0 0  
    1 TREK 4300 16" BIKE 2008-04-16 342 342 SL 5.000000000000 0 0 0  
    5 TREK 4300 18" BIKES 2008-04-16 1,710 1,710 SL 5.000000000000 0 0 0  
    3 TREK 4300 19" BIKES 2008-04-16 1,026 1,026 SL 5.000000000000 0 0 0  
    1 TREK 4300 21" BIKE 2008-04-16 342 342 SL 5.000000000000 0 0 0  
    BIKE STORAGE UNITS 2008-09-21 5,327 3,530 SL 10.000000000000 533 0 533  
    BATHHOUSE 2008-09-22 233,376 38,652 SL 40.000000000000 5,834 0 5,834  
    BIKE BARN 2008-05-07 25,073 4,494 SL 40.000000000000 627 0 627  
    WELL 2008-11-01 5,551 2,406 SL 15.000000000000 370 0 370  
    TRAIL IMPROVEMENTS 2008-08-01 12,777 4,393 SL 20.000000000000 639 0 639  
    LAND IMPROVEMENTS 2008-09-01 62,920 21,236 SL 20.000000000000 3,146 0 3,146  
    BENCHES 2008-04-15 1,260 914 SL 10.000000000000 126 0 126  
    TABLES 2008-06-07 757 537 SL 10.000000000000 76 0 76  
    TABLES 2008-08-18 780 527 SL 10.000000000000 78 0 78  
    DRINKING FOUNTAINS 2008-11-01 19,006 8,236 SL 15.000000000000 1,267 0 1,267  
    CARRIAGE/SLEIGH 2008-11-06 6,805 6,579 SL 5.000000000000 0 0 0  
    PROJECTOR SCREEN 2008-04-07 442 319 SL 10.000000000000 44 0 44  
    PROJECTOR 2008-04-07 850 617 SL 10.000000000000 85 0 85  
    COMPUTER 2008-04-07 1,109 1,109 SL 5.000000000000 0 0 0  
    COMPUTER/PRINTER 2008-07-07 4,528 4,528 SL 5.000000000000 0 0 0  
    TIME CLOCK 2008-08-07 658 453 SL 10.000000000000 66 0 66  
    CONNECTING POINT 2008-10-07 2,077 2,024 SL 5.000000000000 0 0 0  
    SIMPLE SOURCE 2008-10-31 1,840 1,779 SL 5.000000000000 0 0 0  
    COMPUTER 2008-11-06 8,995 8,696 SL 5.000000000000 0 0 0  
    21 EWES - AM BL WELSH MTN 2008-06-01 5,250 5,250 SL 5.000000000000 0 0 0  
    3 RAMS - AM BL WELSH MTN 2008-06-01 840 840 SL 5.000000000000 0 0 0  
    7 HIGHLAND-BREEDING COWS 2008-06-01 17,500 17,500 SL 7.000000000000 0 0 0  
    1 HIGHLAND-YEARLING BULL 2008-06-01 4,000 3,998 SL 7.000000000000 0 0 0  
    1 JENNET DONKEY 2008-06-01 500 354 SL 10.000000000000 50 0 50  
    1 JENNET DONKEY COLT 2008-06-01 400 283 SL 10.000000000000 40 0 40  
    1 JACK DONKEY 2008-06-01 400 283 SL 10.000000000000 40 0 40  
    68.7 ACRES BOONVILLE LAND 2008-04-01 80,000   L 0 % 0 0 0  
    LAND IMPROVEMENTS 2008-04-01 40,000 19,335 SL 15.000000000000 2,667 0 2,667  
    LAWN MOWER 2008-06-19 4,200 2,940 SL 10.000000000000 420 0 420  
    FENCE 2008-10-30 6,922 4,498 SL 10.000000000000 692 0 692  
    BIKE STORAGE 2008-11-05 2,456 1,598 SL 10.000000000000 246 0 246  
    SMALL BIKES 2008-11-05 1,048 1,015 SL 5.000000000000 0 0 0  
    BIKE RACKS 2008-10-30 2,101 1,365 SL 10.000000000000 210 0 210  
    DEFIBRILLATOR 2008-05-28 1,958 1,388 SL 10.000000000000 196 0 196  
    FARM EQUIP-WATER PURIFIER 2008-12-16 1,738 1,624 SL 5.000000000000 0 0 0  
    SKI EQUIPMENT 2008-10-31 14,834 14,340 SL 5.000000000000 0 0 0  
    SKI EQUIPMENT 2008-11-07 4,595 4,442 SL 5.000000000000 0 0 0  
    SKI EQUIPMENT 2008-11-06 4,162 4,022 SL 5.000000000000 0 0 0  
    5.91 ACRES LAND 2008-10-09 13,000   L 0 % 0 0 0  
    LAND IMPROVEMENTS 2008-10-09 14,400 6,360 SL 15.000000000000 960 0 960  
    ANIMAL WATER SYSTEM 2008-11-20 9,834 6,268 SL 10.000000000000 983 0 983  
    PHONES/BLACKBERRIES 2008-08-07 1,376 1,364 SL 5.000000000000 0 0 0  
    PHONE JACKS & HOOKUPS 2008-07-31 1,796 1,781 SL 5.000000000000 0 0 0  
    3 2-WAY RADIOS W/ HEADSET 2008-10-30 510 493 SL 5.000000000000 0 0 0  
    BIKING EQUIPMENT 2008-10-01 8,209 8,004 SL 5.000000000000 0 0 0  
    3 SMALL BIKES AND HELMETS 2008-11-05 1,048 1,015 SL 5.000000000000 0 0 0  
    SKI EQUIPMENT 2008-12-15 5,284 5,064 SL 5.000000000000 0 0 0  
    NEW HARNESS FOR HORSES 2008-12-15 2,081 1,994 SL 5.000000000000 0 0 0  
    BINOCULARS 2008-12-15 1,490 1,428 SL 5.000000000000 0 0 0  
    SKI EQUIPMENT 2008-12-26 767 728 SL 5.000000000000 0 0 0  
    SKI EQUIPMENT 2008-12-26 2,011 1,910 SL 5.000000000000 0 0 0  
    BATHHOUSE FINISH WORK 2009-04-22 5,000 771 SL 40.000000000000 125 0 125  
    BIKE BARN IMPROVEMENTS 2009-04-28 1,600 247 SL 40.000000000000 40 0 40  
    12 PICNIC TABLES 2009-06-29 2,612 1,566 SL 10.000000000000 261 0 261  
    LAND-92.5 ACRES DONATED 2009-01-21 114,000   L 0 % 0 0 0  
    LAND IMPROVEMENTS DONATED 2009-01-21 32,200 13,775 SL 15.000000000000 2,147 0 2,147  
    CONVEYANCE-OLD STABLES 2009-02-09 880 377 SL 15.000000000000 59 0 59  
    LAND IMPROVEMENTS 2009-04-30 1,959 807 SL 15.000000000000 131 0 131  
    GAME FIELD 2009-06-15 10,559 4,283 SL 15.000000000000 704 0 704  
    STONE AROUND BENCHES 2009-05-26 1,504 609 SL 15.000000000000 100 0 100  
    TRAIL IMPROVEMENTS 2009-06-29 1,319 528 SL 15.000000000000 88 0 88  
    CLASSIC WAGON 2009-04-16 6,982 6,981 SL 5.000000000000 0 0 0  
    10 BICYCLES, 45 HELMETS 2009-06-29 3,970 3,970 SL 5.000000000000 0 0 0  
    COPIER 2009-01-15 2,086 2,086 SL 5.000000000000 0 0 0  
    WINTER BACKBOARD SLED 2009-03-23 606 605 SL 5.000000000000 0 0 0  
    COCO MATS 2009-02-28 896 895 SL 5.000000000000 0 0 0  
    BUILDING OPERATION CENTER 2009-12-31 102,910 14,276 SL 40.000000000000 2,573 0 2,573  
    BOC IMPROVEMENTS 2010-06-24 8,591 1,075 SL 40.000000000000 215 0 215  
    TRAIL IMPR-LANSING KILL 2009-07-31 3,082 1,214 SL 15.000000000000 205 0 205  
    LAND-5.38 ACRES EGYPT RD 2010-05-25 12,000   L 0 % 0 0 0  
    LAND-11 ACRES SUNFIELD 2010-05-25 28,000   L 0 % 0 0 0  
    LAND-5.45 ACRES JH 2010-05-25 14,000   L 0 % 0 0 0  
    TREE PLANTINGS 2010-05-14 8,100 2,093 SL 20.000000000000 405 0 405  
    STONE FOR GAME FIELD 2009-08-06 1,947 769 SL 15.000000000000 130 0 130  
    TABLES & BENCHES 2010-01-06 10,001 5,500 SL 10.000000000000 1,000 0 1,000  
    COUNTY MAPS-EXEC OFFICE 2010-04-06 773 405 SL 10.000000000000 77 0 77  
    TABLES 2010-05-18 4,560 2,318 SL 10.000000000000 456 0 456  
    TREKKING POLES-60 SETS 2009-11-23 2,757 2,756 SL 5.000000000000 0 0 0  
    RAIN JACKETS-100 2009-11-23 2,836 2,836 SL 5.000000000000 0 0 0  
    RUBBER BOOTS 2009-11-23 2,352 2,350 SL 5.000000000000 0 0 0  
    MITTENS 2010-02-10 1,584 1,584 SL 5.000000000000 0 0 0  
    SLED & SLED COVER 2010-01-21 3,430 3,430 SL 5.000000000000 0 0 0  
    RESCUE TOBBAGAN 2010-03-09 1,867 1,865 SL 5.000000000000 0 0 0  
    RED WAGON 2010-06-10 7,344 7,344 SL 5.000000000000 0 0 0  
    MEDICAL STRETCHER 2009-10-07 1,033 1,033 SL 5.000000000000 0 0 0  
    PICNIC TABLES-FARM 2009-10-07 2,580 1,484 SL 10.000000000000 258 0 258  
    BIKING EQUIPMENT-JH 2009-08-25 6,333 6,333 SL 5.000000000000 0 0 0  
    BIKE HELMETS-JH 2009-10-26 1,120 1,120 SL 5.000000000000 0 0 0  
    SNOWSHOEING EQUIPMENT-JH 2009-12-28 5,000 5,000 SL 5.000000000000 0 0 0  
    BOOTS-JH 2010-01-21 3,195 3,195 SL 5.000000000000 0 0 0  
    COCO MATS-JH 2010-03-07 1,440 1,440 SL 5.000000000000 0 0 0  
    SNOWSHOEING EQUIPMENT-ACG 2010-01-19 5,000 5,000 SL 5.000000000000 0 0 0  
    BOOTS-ACG 2010-01-21 3,195 3,195 SL 5.000000000000 0 0 0  
    BOOTS/POLES/2 SNOW SHOES 2010-01-28 1,575 1,575 SL 5.000000000000 0 0 0  
    FENCING-OEC CAMPUS 2010-05-21 7,280 3,701 SL 10.000000000000 728 0 728  
    BIKES 2009-08-21 14,250 14,250 SL 5.000000000000 0 0 0  
    BIKING EQUIPMENT-VARIOUS 2009-08-25 973 973 SL 5.000000000000 0 0 0  
    HELMETS 2010-05-15 1,320 1,320 SL 5.000000000000 0 0 0  
    BAR CODE SCANNERS/SOFTWAR 2010-01-06 1,578 1,578 SL 5.000000000000 0 0 0  
    SAFETY GEAR 2010-02-10 582 581 SL 5.000000000000 0 0 0  
    2 HORSES 2010-05-18 10,250 5,210 SL 10.000000000000 1,025 0 1,025  
    FENCING-ACG CAMPUS 2010-01-06 2,453 1,349 SL 10.000000000000 245 0 245  
    LAND IMPR-ACG 2010-01-21 21,037 7,595 SL 15.000000000000 1,402 0 1,402  
    CONTAINER BUILDINGS-ACG 2010-01-20 114,494 41,345 SL 15.000000000000 7,633 0 7,633  
    BATHHOUSE-ACG 2010-01-20 25,233 3,418 SL 40.000000000000 631 0 631  
    8 QUILTS FOR ACG HUT 2010-04-06 1,400 1,400 SL 5.000000000000 0 0 0  
    EQUIPMENT-ACG 2010-02-07 5,325 5,325 SL 5.000000000000 0 0 0  
    CONTAINER BUILDINGS-JH 2010-04-28 27,898 9,610 SL 15.000000000000 1,860 0 1,860  
    TABLES & BENCHES-JH 2010-02-10 4,350 2,356 SL 10.000000000000 435 0 435  
    ACCPAC SOFTWARE LICENSE 2009-09-09 1,475 1,475 SL 5.000000000000 0 0 0  
    LAND IMPR-JH 2010-05-17 12,782 4,331 SL 15.000000000000 852 0 852  
    FURNITURE/DECOR 2010-03-06 3,300 1,760 SL 10.000000000000 330 0 330  
    TOOL CHESTS-DONATED 2009-11-01 1,189 674 SL 10.000000000000 119 0 119  
    SKI EQUIPMENT-DONATED 2009-11-01 10,173 10,173 SL 5.000000000000 0 0 0  
    PAVILION-DONATED 2009-11-01 2,275 860 SL 15.000000000000 152 0 152  
    CANOPY TENT-JH SUNFIELD 2010-06-30 2,455 2,455 SL 5.000000000000 0 0 0  
    BIKES 2010-06-30 6,930 6,930 SL 5.000000000000 0 0 0  
    BIKING/HIKING EQUIPMENT 2010-06-30 1,038 1,038 SL 5.000000000000 0 0 0  
    LAND-BLDG OPERATIONS CTR 2009-12-31 10,000   L 0 % 0 0 0  
    BATHHSE SLIDING DOOR ACG 2010-11-04 2,837 331 SL 40.000000000000 71 0 71  
    BUS PARKING LOT-BRC BLACK RIVER CAMPUS 2012-02-01 14,117 2,412 SL 20.000000000000 706 0 706  
    LAND & TRAIL IMPR-BRC BLACK RIVER CAMPUS 2012-02-01 66,412 11,346 SL 20.000000000000 3,321 0 3,321  
    CYCLING EQUIPMENT 2010-09-29 24,940 23,693 SL 5.000000000000 1,247 0 1,247  
    SKI EQUIP-ACS XC 2010-11-23 13,200 12,100 SL 5.000000000000 1,100 0 1,100  
    MSR SNOWSHOE POLES 2011-01-01 3,091 2,781 SL 5.000000000000 309 0 310  
    SKI EQUIPMENT 2011-01-25 13,294 11,744 SL 5.000000000000 1,550 0 1,550  
    SNOW BOOTS FOR BRC 2011-01-29 1,664 1,471 SL 5.000000000000 193 0 193  
    SKI POLES & BOOTS-JH 2010-10-25 19,292 18,005 SL 5.000000000000 1,286 0 1,287  
    TENTS-BRC 2011-04-29 564 471 SL 5.000000000000 93 0 93  
    2 AED MACHINES-JH&ACG 2010-07-31 3,516 3,457 SL 5.000000000000 59 0 59  
    CARRIAGE/SLEIGH UPHOLSTER 2010-11-17 679 623 SL 5.000000000000 56 0 56  
    2 WAGON COVERS 2011-03-14 1,740 1,508 SL 5.000000000000 232 0 232  
    2 RESCUE TOBAGGANS 2010-12-26 8,273 7,446 SL 5.000000000000 827 0 827  
    HP ELITE 8000 DESKTOP CPU 2011-01-19 1,274 1,126 SL 5.000000000000 148 0 148  
    KICK SLEDS 2011-01-26 690 610 SL 5.000000000000 80 0 80  
    YAKTRAX 2011-01-26 961 848 SL 5.000000000000 112 0 113  
    CYCLONE 48 PR BOOT DRYER 2011-02-09 5,300 2,341 SL 10.000000000000 530 0 530  
    FLOOR JACKS 2011-04-04 596 254 SL 10.000000000000 60 0 60  
    TENTS 2011-04-29 564 471 SL 5.000000000000 93 0 93  
    COMPUTER FIREWALL 2011-06-28 1,105 884 SL 5.000000000000 221 0 221  
    OEC SERVER BACKUP BATTERY 2011-06-29 625 500 SL 5.000000000000 125 0 125  
    TRAIL IMPROVEMENTS 2010-08-05 1,008 247 SL 20.000000000000 50 0 50  
    LAND IMPROVEMENTS 2010-08-20 2,925 707 SL 20.000000000000 146 0 146  
    TREE SIGNS 2010-08-31 1,811 875 SL 10.000000000000 181 0 181  
    TRAIL IMPR-SUNFIELD 2011-05-13 2,810 586 SL 20.000000000000 141 0 141  
    AIR CONDITIONER 2010-08-06 1,009 496 SL 10.000000000000 101 0 101  
    OPER CTR PARKING LIGHTING 2011-01-20 946 209 SL 20.000000000000 47 0 47  
    FLOOR MATS-OPER CTR 2011-01-26 834 368 SL 10.000000000000 83 0 83  
    STARFISH CONF PHONE 2011-01-26 600 530 SL 5.000000000000 70 0 70  
    BUILDING IMPR-OPER CTR OFFICE FLOOR SUPPORT 2011-05-26 16,706 1,704 SL 40.000000000000 418 0 418  
    WEBSITE 2011-09-21 8,500 6,375 SL 5.000000000000 1,700 0 1,700  
    ELECTRICAL WORK-TELEMARK 2010-11-05 1,509 351 SL 20.000000000000 75 0 75  
    NEW AMIMAL SHEDS 2010-12-03 1,292 591 SL 10.000000000000 129 0 129  
    3 CONT BLDGS-HAY STORAGE 2010-09-09 13,245 4,268 SL 15.000000000000 883 0 883  
    COCO MATS-JH 2011-01-26 1,682 1,485 SL 5.000000000000 196 0 197  
    SHELVING-CONTAINERS-JH 2011-01-26 1,050 464 SL 10.000000000000 105 0 105  
    XEROX COPIER DONATED 2011-05-01 11,194 9,329 SL 5.000000000000 1,865 0 1,865  
    LAND 10.38 ACRES-DUSTIN 2011-02-14 22,700   L 0 % 0 0 0  
    LAND 6 ACRES-DUSTIN 2011-03-29 35,000   L 0 % 0 0 0  
    1 CONT BLDG-ERWIN PARK 2010-11-04 13,185 4,102 SL 15.000000000000 879 0 879  
    3 CONT BLDG IMPR-JH 2011-01-05 76,843 23,053 SL 15.000000000000 5,123 0 5,123  
    LAND IMPROVEMENTS-JH 2010-12-17 11,867 2,670 SL 20.000000000000 593 0 593  
    PORTA JOHN BLDG-SKYFIELD TELEMARK 2012-05-01 30,517 2,416 SL 40.000000000000 763 0 763  
    DRIVEWAY-BRC BLACK RIVER CAMPUS 2012-02-01 31,170 5,325 SL 20.000000000000 1,559 0 1,559  
    WARMING HUT-BRC BLACK RIVER CAMPUS 2012-02-01 497,992 42,537 SL 40.000000000000 12,450 0 12,450  
    PORTA JOHN BLG-BRC BLACK RIVER CAMPUS 2012-02-01 52,368 4,473 SL 40.000000000000 1,309 0 1,309  
    WINTER JACKETS-COACHES 2011-01-11 2,145 1,931 SL 5.000000000000 214 0 214  
    SPRING JACKETS-COACHES 2011-04-26 903 753 SL 5.000000000000 150 0 150  
    QUILTS-DECORATIVE 2010-09-24 800 760 SL 5.000000000000 40 0 40  
    HORSE HARNESS 2010-12-22 900 810 SL 5.000000000000 90 0 90  
    TRAIL SIGNS 2011-04-20 800 333 SL 10.000000000000 80 0 80  
    BATHHOUSE BENCH 2011-10-01 4,276 401 SL 40.000000000000 107 0 107  
    EAST GABLE ENCL BLDG OPER CTR 2012-03-01 4,589 382 SL 40.000000000000 115 0 115  
    BLDG IMPR-OPERATIONS CTR POST SUPPORTS 2011-09-01 22,526 2,158 SL 40.000000000000 563 0 563  
    ANIMAL STRUCTURES 2012-05-01 36,642 7,736 SL 15.000000000000 2,443 0 2,443  
    DRIVEWAY-JACKSON HILL 2011-09-01 18,273 3,502 SL 20.000000000000 914 0 914  
    SUNFIELD TERRACE (PATIO) 2012-06-30 72,029   L 20.000000000000 0 0 0  
    PORTA JOHN BLDG-SUNFIELD 2012-06-30 20,685   L 40.000000000000 0 0 0  
    FENCING-BRC BLACK RIVER CAMPUS 2012-02-01 12,608 4,308 SL 10.000000000000 1,261 0 1,261  
    LAND IMPROVEMENT 2011-11-04 2,915 713 SL 15.000000000000 194 0 194  
    NEW PICNIC TABLES 2012-03-26 5,776 1,877 SL 10.000000000000 578 0 578  
    CHERRY TABLES-BRC 2012-01-03 12,600 4,410 SL 10.000000000000 1,260 0 1,260  
    CHERRY BENCHES-BRC 2011-09-15 9,000 3,450 SL 10.000000000000 900 0 900  
    ANTIQUE TRICYCLE 2011-10-14 3,811 2,858 SL 5.000000000000 762 0 762  
    SERVER/FIREWALL 2012-04-04 5,000 3,250 SL 5.000000000000 1,000 0 1,000  
    ZERO TURN RIDING MOWER 2012-05-29 3,999 1,233 SL 10.000000000000 400 0 400  
    2012 FORD F450 DUMP TRUCK 2012-06-04 52,690 32,492 SL 5.000000000000 10,538 0 10,538  
    SKI & SNOWSHOE EQUIPMENT 2011-12-12 23,482 16,829 SL 5.000000000000 4,696 0 4,696  
    SNOWSHOES 2012-03-26 4,673 3,038 SL 5.000000000000 935 0 935  
    SKI EQUIPMENT-ASC NORDIC 2011-11-28 2,184 1,566 SL 5.000000000000 437 0 437  
    FENCING 2011-10-28 18,575 6,811 SL 10.000000000000 1,858 0 1,858  
    CYCLING EQUIPMENT 2011-09-01 11,121 8,526 SL 5.000000000000 2,224 0 2,224  
    CANOE/KAYAK EQUIPMENT 2012-05-09 16,326 10,339 SL 5.000000000000 3,265 0 3,265  
    CANOE STORAGE RACKS 2012-05-26 3,664 2,260 SL 5.000000000000 733 0 733  
    CAMERAS 2012-04-26 586 371 SL 5.000000000000 117 0 117  
    HAND-HELD SCANNERS 2012-04-26 1,224 776 SL 5.000000000000 245 0 245  
    BOOT DRYER-BRC 2011-12-26 3,400 1,190 SL 10.000000000000 340 0 340  
    COAT RACKS-BRC 2012-01-03 1,500 525 SL 10.000000000000 150 0 150  
    COCO MATS-BRC 2011-12-26 1,726 1,208 SL 5.000000000000 345 0 345  
    WIRE SHELVING-BRC 2011-11-26 1,499 537 SL 10.000000000000 150 0 150  
    WOOD STOVE-BRC 2011-10-14 6,474 2,428 SL 10.000000000000 647 0 647  
    TRAIL SIGNS 2012-05-16 751 231 SL 10.000000000000 75 0 75  
    BRC BIKING PAVILION 2013-06-28 58,194 2,910 SL 40.000000000000 1,455 0 1,455  
    BRC LINK TRAIL 2013-05-24 15,924 1,659 SL 20.000000000000 796 0 796  
    BRC TRAIL IMPROVEMENTS 2012-09-01 39,770 7,018 150DB 20.000000000000 2,456 0 2,456  
    PHF SOUTH END ISLAND 2012-09-24 8,099 1,429 150DB 20.000000000000 500 0 500  
    RETRACTABLE AWNING 2012-09-27 7,511 1,377 SL 15.000000000000 501 0 501  
    NEW WINTER GRID 2012-11-26 22,108 1,428 SL 40.000000000000 553 0 553  
    NEW FEED STORAGE AREA 2012-11-16 11,129 1,438 SL 20.000000000000 556 0 556  
    JACKSON HILL - SUNFIELD TERRACE 2012-11-12 16,690 2,225 SL 20.000000000000 835 0 835  
    JACKSON HILL - PORTA JOHN SUNFIELD 2012-09-28 14,941 2,636 150DB 20.000000000000 923 0 923  
    SUNFIELD LODGE 2013-05-16 6,363 689 SL 20.000000000000 318 0 318  
    DONATED LAND IMPROVEMENTS 2012-12-15 11,425 2,016 150DB 20.000000000000 706 0 706  
    EQUIPMENT 2012-12-15 77,131 39,851 SL 5.000000000000 15,426 0 15,426  
    2 RAMS 2012-10-16 1,200 660 SL 5.000000000000 240 0 240  
    SUNFIELD LODGE 2013-12-31 215,416 8,078 SL 40.000000000000 5,385 0 5,385  
    SUNFIELD LODGE FURNISHINGS 2013-12-31 73,827 11,074 SL 10.000000000000 7,383 0 7,383  
    LIMOUSIN CATTLE SHELTER 2013-11-30 26,791 2,828 SL 15.000000000000 1,786 0 1,786  
    ANIMAL SHED ROOF 2013-10-15 12,754 1,488 SL 15.000000000000 850 0 850  
    CABINETS 2014-06-02 8,214 222 SL 40.000000000000 205 0 205  
    ALDER CREEK GORGE PAVILION 2014-06-02 7,484 405 SL 20.000000000000 374 0 374  
    KUBOTA REFURBISH 2013-12-31 4,025 1,208 SL 5.000000000000 805 0 805  
    2011 POLARISH SNOWMOBILE & GROOMING ACCESSORIES 2013-12-31 22,561 6,768 SL 5.000000000000 4,512 0 4,512  
    BLIZZARD CARGO TRAILER 2013-12-31 7,453 1,118 SL 10.000000000000 745 0 745  
    COACH & STUDENT CLOTHING 2013-12-31 20,091 6,027 SL 5.000000000000 4,018 0 4,018  
    SATELITE RADIOS 2013-12-31 4,896 1,469 SL 5.000000000000 979 0 979  
    GAME & HELMET CAMERAS 2013-12-31 1,279 384 SL 5.000000000000 256 0 256  
    KAYAK EQUIPMENT & GEAR 2013-12-31 24,631 7,389 SL 5.000000000000 4,926 0 4,926  
    4 GOATS 2013-08-14 1,073 206 SL 10.000000000000 107 0 107  
    HIGHLAND BULL 2014-06-02 4,000 433 SL 10.000000000000 400 0 400  
    4 RHUBARB ALPACAS 2013-08-14 6,866 1,316 SL 10.000000000000 687 0 687  
    21 LIMOUSIN CATTLE 2013-09-05 47,625 8,731 SL 10.000000000000 4,763 0 4,763  
    RAMS 2013-07-24 1,800 690 SL 5.000000000000 360 0 360  
    TRAILERS (2) DONATED 2013-11-30 6,300 1,890 SL 5.000000000000 1,260 0 1,260  
    ACG PAVILION 2014-12-31 65,572 820 SL 40.000000000000 1,639 0 1,639  
    JH SUNFIELD 2014-12-31 15,988 200 SL 40.000000000000 400 0 400  
    TENTS 2014-12-31 30,247 3,025 SL 5.000000000000 6,049 0 6,049  
    COMPUTERS 2014-12-31 2,885 289 SL 5.000000000000 577 0 577  
    KAYAKS & EQUIPMENT 2014-12-31 86,892 8,689 SL 5.000000000000 17,378 0 17,378  
    LYONS FALLS 2014-12-31 52,408 655 SL 40.000000000000 1,310 0 1,310  
    BICYCLE EQUIPMENT 2014-12-31 1,860 186 SL 5.000000000000 372 0 372  
    LYONS FALLS PROPERTY 2014-12-31 4,000   L 0 % 0 0 0  
    WORKBENCHES 2016-02-23 3,070   SL 7.000000000000 146 0 146  
    SPORTS EQUIPMENT 2015-12-31 3,040   SL 5.000000000000 304 0 304  
    CANOE/KAYAK EQUIPMENT 2015-12-31 89,227   SL 5.000000000000 8,923 0 8,923  
    BULL 2016-05-23 4,300   SL 5.000000000000 72 0 72  
    LAND AND TRAIL IMPROVEMENTS 2015-12-31 4,293   SL 20.000000000000 107 0 107  
    JACKSON HILL CAMPUS BUILDING IMPROVEMENTS 2015-12-31 7,465   SL 40.000000000000 93 0 93  
    LYONS FALLS CAMPUS BUILDING IMPROVEMENTS 2015-12-31 118,264   SL 40.000000000000 1,478 0 1,478  
    2 RHUBARB ALPACAS 2013-08-14 3,434 658 SL 10.000000000000 172 0 172  

    TY 2015 InvestmentsOtherSchedule2
    Name:
    BLACK RIVER OUTDOOR EDUCATION
     
    PROGRAM INC
    EIN:
    80-0156468
    Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
    MASTER LIMITED PARTNERSHIPS FMV 2,227,690 2,227,690
    CANADIAN SECURITIES FMV 0 0
    OTHER EQUITY SECURITIES FMV 68,490 68,490

    TY 2015 LandEtcSchedule2
    Name:
    BLACK RIVER OUTDOOR EDUCATION
     
    PROGRAM INC
    EIN:
    80-0156468
    Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
    3 RALE MOJA 12" BIKES 630 630 0  
    7 RALE MOJA 14" BIKES 1,470 1,470 0  
    14 RALE MOJA 16" BIKES 2,940 2,940 0  
    13 RALE MOJA 18" BIKES 2,730 2,730 0  
    3 RALE MOJA 20" BIKES 630 630 0  
    12 RALE MTN 13" BIKES 2,640 2,640 0  
    18 RALE MTN 13" BIKES 4,050 4,050 0  
    18 RALE MOJA 12" BIKES 4,050 4,050 0  
    2 RALE MOJA 12" BIKES 450 450 0  
    20 RALE MOJA 14" BIKES 4,500 4,500 0  
    16 RALE MOJA 16" BIKES 3,600 3,600 0  
    16 RALE MOJA 18" BIKES 3,600 3,600 0  
    5 SPEC HOTR BIKES 1,600 1,600 0  
    1 TREK 4300 16" BIKE 342 342 0  
    5 TREK 4300 18" BIKES 1,710 1,710 0  
    3 TREK 4300 19" BIKES 1,026 1,026 0  
    1 TREK 4300 21" BIKE 342 342 0  
    BIKE STORAGE UNITS 5,327 4,063 1,264  
    BATHHOUSE 233,376 44,486 188,890  
    BIKE BARN 25,073 5,121 19,952  
    WELL 5,551 2,776 2,775  
    TRAIL IMPROVEMENTS 12,777 5,032 7,745  
    LAND IMPROVEMENTS 62,920 24,382 38,538  
    BENCHES 1,260 1,040 220  
    TABLES 757 613 144  
    TABLES 780 605 175  
    DRINKING FOUNTAINS 19,006 9,503 9,503  
    CARRIAGE/SLEIGH 6,805 6,579 226  
    PROJECTOR SCREEN 442 363 79  
    PROJECTOR 850 702 148  
    COMPUTER 1,109 1,109 0  
    COMPUTER/PRINTER 4,528 4,528 0  
    TIME CLOCK 658 519 139  
    CONNECTING POINT 2,077 2,024 53  
    SIMPLE SOURCE 1,840 1,779 61  
    COMPUTER 8,995 8,696 299  
    21 EWES - AM BL WELSH MTN 5,250 5,250 0  
    3 RAMS - AM BL WELSH MTN 840 840 0  
    7 HIGHLAND-BREEDING COWS 17,500 17,500 0  
    1 HIGHLAND-YEARLING BULL 4,000 3,998 2  
    1 JENNET DONKEY 500 404 96  
    1 JENNET DONKEY COLT 400 323 77  
    1 JACK DONKEY 400 323 77  
    68.7 ACRES BOONVILLE LAND 80,000 0 80,000  
    LAND IMPROVEMENTS 40,000 22,002 17,998  
    LAWN MOWER 4,200 3,360 840  
    FENCE 6,922 5,190 1,732  
    BIKE STORAGE 2,456 1,844 612  
    SMALL BIKES 1,048 1,015 33  
    BIKE RACKS 2,101 1,575 526  
    DEFIBRILLATOR 1,958 1,584 374  
    FARM EQUIP-WATER PURIFIER 1,738 1,624 114  
    SKI EQUIPMENT 14,834 14,340 494  
    SKI EQUIPMENT 4,595 4,442 153  
    SKI EQUIPMENT 4,162 4,022 140  
    5.91 ACRES LAND 13,000 0 13,000  
    LAND IMPROVEMENTS 14,400 7,320 7,080  
    ANIMAL WATER SYSTEM 9,834 7,251 2,583  
    PHONES/BLACKBERRIES 1,376 1,364 12  
    PHONE JACKS & HOOKUPS 1,796 1,781 15  
    3 2-WAY RADIOS W/ HEADSET 510 493 17  
    BIKING EQUIPMENT 8,209 8,004 205  
    3 SMALL BIKES AND HELMETS 1,048 1,015 33  
    SKI EQUIPMENT 5,284 5,064 220  
    NEW HARNESS FOR HORSES 2,081 1,994 87  
    BINOCULARS 1,490 1,428 62  
    SKI EQUIPMENT 767 728 39  
    SKI EQUIPMENT 2,011 1,910 101  
    BATHHOUSE FINISH WORK 5,000 896 4,104  
    BIKE BARN IMPROVEMENTS 1,600 287 1,313  
    12 PICNIC TABLES 2,612 1,827 785  
    LAND-92.5 ACRES DONATED 114,000 0 114,000  
    LAND IMPROVEMENTS DONATED 32,200 15,922 16,278  
    CONVEYANCE-OLD STABLES 880 436 444  
    LAND IMPROVEMENTS 1,959 938 1,021  
    GAME FIELD 10,559 4,987 5,572  
    STONE AROUND BENCHES 1,504 709 795  
    TRAIL IMPROVEMENTS 1,319 616 703  
    CLASSIC WAGON 6,982 6,981 1  
    10 BICYCLES, 45 HELMETS 3,970 3,970 0  
    COPIER 2,086 2,086 0  
    WINTER BACKBOARD SLED 606 605 1  
    COCO MATS 896 895 1  
    BUILDING OPERATION CENTER 102,910 16,849 86,061  
    BOC IMPROVEMENTS 8,591 1,290 7,301  
    TRAIL IMPR-LANSING KILL 3,082 1,419 1,663  
    LAND-5.38 ACRES EGYPT RD 12,000 0 12,000  
    LAND-11 ACRES SUNFIELD 28,000 0 28,000  
    LAND-5.45 ACRES JH 14,000 0 14,000  
    TREE PLANTINGS 8,100 2,498 5,602  
    STONE FOR GAME FIELD 1,947 899 1,048  
    TABLES & BENCHES 10,001 6,500 3,501  
    COUNTY MAPS-EXEC OFFICE 773 482 291  
    TABLES 4,560 2,774 1,786  
    TREKKING POLES-60 SETS 2,757 2,756 1  
    RAIN JACKETS-100 2,836 2,836 0  
    RUBBER BOOTS 2,352 2,350 2  
    MITTENS 1,584 1,584 0  
    SLED & SLED COVER 3,430 3,430 0  
    RESCUE TOBBAGAN 1,867 1,865 2  
    RED WAGON 7,344 7,344 0  
    MEDICAL STRETCHER 1,033 1,033 0  
    PICNIC TABLES-FARM 2,580 1,742 838  
    BIKING EQUIPMENT-JH 6,333 6,333 0  
    BIKE HELMETS-JH 1,120 1,120 0  
    SNOWSHOEING EQUIPMENT-JH 5,000 5,000 0  
    BOOTS-JH 3,195 3,195 0  
    COCO MATS-JH 1,440 1,440 0  
    SNOWSHOEING EQUIPMENT-ACG 5,000 5,000 0  
    BOOTS-ACG 3,195 3,195 0  
    BOOTS/POLES/2 SNOW SHOES 1,575 1,575 0  
    FENCING-OEC CAMPUS 7,280 4,429 2,851  
    BIKES 14,250 14,250 0  
    BIKING EQUIPMENT-VARIOUS 973 973 0  
    HELMETS 1,320 1,320 0  
    BAR CODE SCANNERS/SOFTWAR 1,578 1,578 0  
    SAFETY GEAR 582 581 1  
    2 HORSES 10,250 6,235 4,015  
    FENCING-ACG CAMPUS 2,453 1,594 859  
    LAND IMPR-ACG 21,037 8,997 12,040  
    CONTAINER BUILDINGS-ACG 114,494 48,978 65,516  
    BATHHOUSE-ACG 25,233 4,049 21,184  
    8 QUILTS FOR ACG HUT 1,400 1,400 0  
    EQUIPMENT-ACG 5,325 5,325 0  
    CONTAINER BUILDINGS-JH 27,898 11,470 16,428  
    TABLES & BENCHES-JH 4,350 2,791 1,559  
    ACCPAC SOFTWARE LICENSE 1,475 1,475 0  
    LAND IMPR-JH 12,782 5,183 7,599  
    FURNITURE/DECOR 3,300 2,090 1,210  
    TOOL CHESTS-DONATED 1,189 793 396  
    SKI EQUIPMENT-DONATED 10,173 10,173 0  
    PAVILION-DONATED 2,275 1,012 1,263  
    CANOPY TENT-JH SUNFIELD 2,455 2,455 0  
    BIKES 6,930 6,930 0  
    BIKING/HIKING EQUIPMENT 1,038 1,038 0  
    LAND-BLDG OPERATIONS CTR 10,000 0 10,000  
    BATHHSE SLIDING DOOR ACG 2,837 402 2,435  
    BUS PARKING LOT-BRC BLACK RIVER CAMPUS 14,117 3,118 10,999  
    LAND & TRAIL IMPR-BRC BLACK RIVER CAMPUS 66,412 14,667 51,745  
    CYCLING EQUIPMENT 24,940 24,940 0  
    SKI EQUIP-ACS XC 13,200 13,200 0  
    MSR SNOWSHOE POLES 3,091 3,090 1  
    SKI EQUIPMENT 13,294 13,294 0  
    SNOW BOOTS FOR BRC 1,664 1,664 0  
    SKI POLES & BOOTS-JH 19,292 19,291 1  
    TENTS-BRC 564 564 0  
    2 AED MACHINES-JH&ACG 3,516 3,516 0  
    CARRIAGE/SLEIGH UPHOLSTER 679 679 0  
    2 WAGON COVERS 1,740 1,740 0  
    2 RESCUE TOBAGGANS 8,273 8,273 0  
    HP ELITE 8000 DESKTOP CPU 1,274 1,274 0  
    KICK SLEDS 690 690 0  
    YAKTRAX 961 960 1  
    CYCLONE 48 PR BOOT DRYER 5,300 2,871 2,429  
    FLOOR JACKS 596 314 282  
    TENTS 564 564 0  
    COMPUTER FIREWALL 1,105 1,105 0  
    OEC SERVER BACKUP BATTERY 625 625 0  
    TRAIL IMPROVEMENTS 1,008 297 711  
    LAND IMPROVEMENTS 2,925 853 2,072  
    TREE SIGNS 1,811 1,056 755  
    TRAIL IMPR-SUNFIELD 2,810 727 2,083  
    AIR CONDITIONER 1,009 597 412  
    OPER CTR PARKING LIGHTING 946 256 690  
    FLOOR MATS-OPER CTR 834 451 383  
    STARFISH CONF PHONE 600 600 0  
    BUILDING IMPR-OPER CTR OFFICE FLOOR SUPPORT 16,706 2,122 14,584  
    WEBSITE 8,500 8,075 425  
    ELECTRICAL WORK-TELEMARK 1,509 426 1,083  
    NEW AMIMAL SHEDS 1,292 720 572  
    3 CONT BLDGS-HAY STORAGE 13,245 5,151 8,094  
    COCO MATS-JH 1,682 1,681 1  
    SHELVING-CONTAINERS-JH 1,050 569 481  
    XEROX COPIER DONATED 11,194 11,194 0  
    LAND 10.38 ACRES-DUSTIN 22,700 0 22,700  
    LAND 6 ACRES-DUSTIN 35,000 0 35,000  
    1 CONT BLDG-ERWIN PARK 13,185 4,981 8,204  
    3 CONT BLDG IMPR-JH 76,843 28,176 48,667  
    LAND IMPROVEMENTS-JH 11,867 3,263 8,604  
    PORTA JOHN BLDG-SKYFIELD TELEMARK 30,517 3,179 27,338  
    DRIVEWAY-BRC BLACK RIVER CAMPUS 31,170 6,884 24,286  
    WARMING HUT-BRC BLACK RIVER CAMPUS 497,992 54,987 443,005  
    PORTA JOHN BLG-BRC BLACK RIVER CAMPUS 52,368 5,782 46,586  
    WINTER JACKETS-COACHES 2,145 2,145 0  
    SPRING JACKETS-COACHES 903 903 0  
    QUILTS-DECORATIVE 800 800 0  
    HORSE HARNESS 900 900 0  
    TRAIL SIGNS 800 413 387  
    BATHHOUSE BENCH 4,276 508 3,768  
    EAST GABLE ENCL BLDG OPER CTR 4,589 497 4,092  
    BLDG IMPR-OPERATIONS CTR POST SUPPORTS 22,526 2,721 19,805  
    ANIMAL STRUCTURES 36,642 10,179 26,463  
    DRIVEWAY-JACKSON HILL 18,273 4,416 13,857  
    SUNFIELD TERRACE (PATIO) 72,029 0 72,029  
    PORTA JOHN BLDG-SUNFIELD 20,685 0 20,685  
    FENCING-BRC BLACK RIVER CAMPUS 12,608 5,569 7,039  
    LAND IMPROVEMENT 2,915 907 2,008  
    NEW PICNIC TABLES 5,776 2,455 3,321  
    CHERRY TABLES-BRC 12,600 5,670 6,930  
    CHERRY BENCHES-BRC 9,000 4,350 4,650  
    ANTIQUE TRICYCLE 3,811 3,620 191  
    SERVER/FIREWALL 5,000 4,250 750  
    ZERO TURN RIDING MOWER 3,999 1,633 2,366  
    2012 FORD F450 DUMP TRUCK 52,690 43,030 9,660  
    SKI & SNOWSHOE EQUIPMENT 23,482 21,525 1,957  
    SNOWSHOES 4,673 3,973 700  
    SKI EQUIPMENT-ASC NORDIC 2,184 2,003 181  
    FENCING 18,575 8,669 9,906  
    CYCLING EQUIPMENT 11,121 10,750 371  
    CANOE/KAYAK EQUIPMENT 16,326 13,604 2,722  
    CANOE STORAGE RACKS 3,664 2,993 671  
    CAMERAS 586 488 98  
    HAND-HELD SCANNERS 1,224 1,021 203  
    BOOT DRYER-BRC 3,400 1,530 1,870  
    COAT RACKS-BRC 1,500 675 825  
    COCO MATS-BRC 1,726 1,553 173  
    WIRE SHELVING-BRC 1,499 687 812  
    WOOD STOVE-BRC 6,474 3,075 3,399  
    TRAIL SIGNS 751 306 445  
    BRC BIKING PAVILION 58,194 4,365 53,829  
    BRC LINK TRAIL 15,924 2,455 13,469  
    BRC TRAIL IMPROVEMENTS 39,770 9,474 30,296  
    PHF SOUTH END ISLAND 8,099 1,929 6,170  
    RETRACTABLE AWNING 7,511 1,878 5,633  
    NEW WINTER GRID 22,108 1,981 20,127  
    NEW FEED STORAGE AREA 11,129 1,994 9,135  
    JACKSON HILL - SUNFIELD TERRACE 16,690 3,060 13,630  
    JACKSON HILL - PORTA JOHN SUNFIELD 14,941 3,559 11,382  
    SUNFIELD LODGE 6,363 1,007 5,356  
    DONATED LAND IMPROVEMENTS 11,425 2,722 8,703  
    EQUIPMENT 77,131 55,277 21,854  
    2 RAMS 1,200 900 300  
    SUNFIELD LODGE 215,416 13,463 201,953  
    SUNFIELD LODGE FURNISHINGS 73,827 18,457 55,370  
    LIMOUSIN CATTLE SHELTER 26,791 4,614 22,177  
    ANIMAL SHED ROOF 12,754 2,338 10,416  
    CABINETS 8,214 427 7,787  
    ALDER CREEK GORGE PAVILION 7,484 779 6,705  
    KUBOTA REFURBISH 4,025 2,013 2,012  
    2011 POLARISH SNOWMOBILE & GROOMING ACCESSORIES 22,561 11,280 11,281  
    BLIZZARD CARGO TRAILER 7,453 1,863 5,590  
    COACH & STUDENT CLOTHING 20,091 10,045 10,046  
    SATELITE RADIOS 4,896 2,448 2,448  
    GAME & HELMET CAMERAS 1,279 640 639  
    KAYAK EQUIPMENT & GEAR 24,631 12,315 12,316  
    4 GOATS 1,073 313 760  
    HIGHLAND BULL 4,000 833 3,167  
    4 RHUBARB ALPACAS 6,866 2,003 4,863  
    21 LIMOUSIN CATTLE 47,625 13,494 34,131  
    RAMS 1,800 1,050 750  
    TRAILERS (2) DONATED 6,300 3,150 3,150  
    ACG PAVILION 65,572 2,459 63,113  
    JH SUNFIELD 15,988 600 15,388  
    TENTS 30,247 9,074 21,173  
    COMPUTERS 2,885 866 2,019  
    KAYAKS & EQUIPMENT 86,892 26,067 60,825  
    LYONS FALLS 52,408 1,965 50,443  
    BICYCLE EQUIPMENT 1,860 558 1,302  
    LYONS FALLS PROPERTY 4,000 0 4,000  
    WORKBENCHES 3,070 146 2,924  
    SPORTS EQUIPMENT 3,040 304 2,736  
    CANOE/KAYAK EQUIPMENT 89,227 8,923 80,304  
    BULL 4,300 72 4,228  
    LAND AND TRAIL IMPROVEMENTS 4,293 107 4,186  
    JACKSON HILL CAMPUS BUILDING IMPROVEMENTS 7,465 93 7,372  
    LYONS FALLS CAMPUS BUILDING IMPROVEMENTS 118,264 1,478 116,786  


    TY 2015 LegalFeesSchedule
    Name:
    BLACK RIVER OUTDOOR EDUCATION
     
    PROGRAM INC
    EIN:
    80-0156468
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    LEGAL FEES 2,655 664 0 2,028


    TY 2015 OtherDecreasesSchedule
    Name:
    BLACK RIVER OUTDOOR EDUCATION
     
    PROGRAM INC
    EIN:
    80-0156468
    Description Amount
    NET PARTNERSHIP DISTRIBUTIONS, BASIS ADJUSTMENTS AND PASSTHROUGH ITEMS 91,880
    UNREALIZED LOSSES ON INVESTMENTS 137,006


    TY 2015 OtherExpensesSchedule
    Name:
    BLACK RIVER OUTDOOR EDUCATION
     
    PROGRAM INC
    EIN:
    80-0156468
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ANIMAL CARE 33,745 0 0 33,837
    BUS TRANSPORTATION 19,083 0 0 18,246
    INFORMATION TECHNOLOGY 13,980 0 0 13,980
    INVESTMENT EXPENSE 1,296 1,296 0 0
    OFFICE EXPENSE 4,596 0 0 4,354
    OUTSIDE SERVICES 33,203 0 0 18,045
    PROGRAM ACTIVITY EXPENSE 6,307 0 0 5,017
    PROGRAM DEVELOPMENT 0 0 0 750
    PROGRAM RELATED REPAIRS & MAINTENANCE 10,876 0 0 28,495
    SUPPLIES 45,321 0 0 55,590
    TELEPHONE 6,318 0 0 6,318
    INSURANCE 35,398 0 0 18,575


    TY 2015 OtherProfessionalFeesSchedule
    Name:
    BLACK RIVER OUTDOOR EDUCATION
     
    PROGRAM INC
    EIN:
    80-0156468
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    FINANCE & ADMINISTRATIVE 31,279 15,640 0 21,622


    TY 2015 TaxesSchedule
    Name:
    BLACK RIVER OUTDOOR EDUCATION
     
    PROGRAM INC
    EIN:
    80-0156468
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    EXCISE 11,620 0 0 0
    NYS CORP 5,779 125 0 125
    REAL ESTATE 2,280 0 0 2,751