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 06-01-2015 , and ending 05-31-2016
Name of foundation
Stowe Swimmers Foundation LTD
D/B/A The Swimming Hole
% CAROL MILLER
Number and street (or P.O. box number if mail is not delivered to street address)80 Industrial Avenue
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
Burlington, VT05401
A Employer identification number

03-0363251
B Telephone number (see instructions)

(802) 862-4500
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$5,674,215J 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) 529,422
2 Check bullet Sch. B .............
3 Interest on savings and temporary cash investments 115 115 115
4 Dividends and interest from securities...      
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 -36
b Gross sales price for all assets on line 6a 506,192
7 Capital gain net income (from Part IV, line 2)... 498,616
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances 12,981
b Less: Cost of goods sold.... 7,310
c Gross profit or (loss) (attach schedule)..... Click to see attachment 5,671 5,671
11 Other income (attach schedule)....... Click to see attachment 879,596 13,105 879,596
12 Total. Add lines 1 through 11........ 1,414,768 511,836 885,382
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 187,561   187,561  
14 Other employee salaries and wages...... 304,604   304,604  
15 Pension plans, employee benefits....... 25,864   25,864  
16a Legal fees (attach schedule)......... 1,713   1,713  
b Accounting fees (attach schedule)....... Click to see attachment 25,160 0 25,160 0
c Other professional fees (attach schedule).... 685   685  
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment 43,210   43,210  
19 Depreciation (attach schedule) and depletion... Click to see attachment 216,109   216,109
20 Occupancy.............. 255,109   255,109  
21 Travel, conferences, and meetings....... 6,423   5,875  
22 Printing and publications.......... 3,601   3,601  
23 Other expenses (attach schedule)....... Click to see attachment 203,194 8,433 -188,896 175,981
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 1,273,233 8,433 880,595 175,981
25 Contributions, gifts, grants paid....... 0 0
26 Total expenses and disbursements. Add lines 24 and 25 1,273,233 8,433 880,595 175,981
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 141,535
b Net investment income (if negative, enter -0-) 503,403
c Adjusted net income (if negative, enter -0-)... 4,787
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............. 153,639 502,771 502,771
2 Savings and temporary cash investments......... 63,440 33,513 33,513
3 Accounts receivable bullet7,387
Less: allowance for doubtful accounts bullet   12,106 7,387 7,387
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.............. 1,725 1,075 1,075
9 Prepaid expenses and deferred charges.......... 28,839 29,504 29,504
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 bullet8,249,625
Less: accumulated depreciation (attach schedule) bullet3,149,660 5,286,967 5,099,965 5,099,965
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule)..........      
14 Land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
15 Other assets (describe bullet)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 5,546,716 5,674,215 5,674,215
Liabilities 17 Accounts payable and accrued expenses.......... 29,278 19,703
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) Click to see attachment24,820 Click to see attachment20,359
23 Total liabilities (add lines 17 through 22)......... 54,098 40,062
Net Assets or Fund Balances bullet
and complete lines 24 through 26 and lines 30 and 31.
24 Unrestricted..................    
25 Temporarily restricted...............    
26 Permanently restricted...............    
bullet
and complete lines 27 through 31.
27 Capital stock, trust principal, or current funds........    
28 Paid-in or capital surplus, or land, bldg., and equipment fund    
29 Retained earnings, accumulated income, endowment, or other funds 5,492,618 5,634,153
30 Total net assets or fund balances (see instructions)..... 5,492,618 5,634,153
31 Total liabilities and net assets/fund balances (see instructions). 5,546,716 5,674,215
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
5,492,618
2
Enter amount from Part I, line 27a .....................
2
141,535
3
Other increases not included in line 2 (itemize) bullet
3
 
4
Add lines 1, 2, and 3 ..........................
4
5,634,153
5
Decreases not included in line 2 (itemize) bullet
5
 
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30 .
6
5,634,153
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 15,152 SHS JD.COM INC D 2009-12-31 2015-07-31
b
c
d
e
(e) Gross sales price (f) Depreciation allowed
(or allowable) 		(g) Cost or other basis
plus expense of sale 		(h) Gain or (loss)
(e) plus (f) minus (g)
a 506,192   7,576 498,616
b
c
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l) Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i) F.M.V. as of 12/31/69 (j) Adjusted basis
as of 12/31/69 		(k) Excess of col. (i)
over col. (j), if any
a       498,616
b
c
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 498,616
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ................... 		Bracket 3  
Part V
Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income
(For optional use by domestic private foundations subject to the section 4940(a) tax on net investment income.)
If section 4940(d)(2) applies, leave this part blank.
Was the foundation liable for the section 4942 tax on the distributable amount of any year in the base period?
If "Yes," the foundation does not qualify under section 4940(e). Do not complete this part.
1 Enter the appropriate amount in each column for each year; see instructions before making any entries.
(a)
Base period years Calendar
year (or tax year beginning in) 		(b)
Adjusted qualifying distributions 		(c)
Net value of noncharitable-use assets 		(d)
Distribution ratio
(col. (b) divided by col. (c))
2014 374,421 284,368 1.316678
2013 401,457 424,888 0.944854
2012 260,080 494,161 0.526306
2011 342,461 507,701 0.674533
2010 285,877 495,158 0.577345
2
Total of line 1, column (d) .....................
24.039716
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
0.807943
4
Enter the net value of noncharitable-use assets for 2015 from Part X, line 5.....
4
357,843
5
Multiply line 4 by line 3......................
5
289,117
6
Enter 1% of net investment income (1% of Part I, line 27b)...........
6
5,034
7
Add lines 5 and 6........................
7
294,151
8
Enter qualifying distributions from Part XII, line 4.............
8
205,087
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 10,068
hereBulletand enter 1% of Part I, line 27b...................
c All other domestic foundations enter 2% of line 27b. Exempt foreign organizations enter 4% of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2  
3 Add lines 1 and 2........................... 3 10,068
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4  
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 10,068
6 Credits/Payments:
a 2015 estimated tax payments and 2014 overpayment credited to 2015 6a 278
b Exempt foreign organizations—tax withheld at source...... 6b
c Tax paid with application for extension of time to file (Form 8868)... 6c 12,500
d Backup withholding erroneously withheld ........... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 12,778
8 Enter any penalty for underpayment of estimated tax. if Form 2220 is attached. 8  
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10 2,710
11 Enter the amount of line 10 to be: Credited to 2015 estimated taxBullet2,710 RefundedBullet 11  
Part VII-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes (see Instructions
for definition)?.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. bullet$   (2) On foundation managers.bullet$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$  
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
  • By language in the governing instrument, or
  • By state legislation that effectively amends the governing instrument so that no mandatory directions
    • that conflict with the state law remain in the governing instrument?................
    6
    Yes
     
    7
    Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
    and Part XV..................................
    7
    Yes
     
    8a
    Enter the states to which the foundation reports or with which it is registered (see instructions)
    bulletVT
    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
    Yes
     
    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 addressbulletwww.theswimmingholestowe.com
    14
    The books are in care ofbulletCAROL MILLER Telephone no.bullet (802) 253-9669

    Located atbullet80 INDUSTRIAL AVEburlingtonVT ZIP+4bullet05401
    15
    Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041.......bullet
    and enter the amount of tax-exempt interest received or accrued during the year ......bullet
    15  
    16 At any time during calendar year 2015, did the foundation have an interest in or a signature or other authority over YesNo
    a bank, securities, or other financial account in a foreign country?
    16   No
    See instructions for exceptions and filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR). If "Yes", enter the name of the foreign country bullet  
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required
    File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
    Yes
    No
    1a
    During the year did the foundation (either directly or indirectly):
    (1) Engage in the sale or exchange, or leasing of property with a disqualified person?
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person?......................
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person?
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person?
    (5) Transfer any income or assets to a disqualified person (or make any of either available
    for the benefit or use of a disqualified person)?...............
    (6) Agree to pay money or property to a government official? (Exception. Check "No"
    if the foundation agreed to make a grant to or to employ the official for a period
    after termination of government service, if terminating within 90 days.).......
    b
    If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
    section 53.4941(d)-3 or in a current notice regarding disaster assistance (see instructions)? ........
    1b
     
    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
     
    No
    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
     
    No
    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
    JOHN B CARPENTER DIRECTOR
    0     		0    
    80 INDUSTRIAL AVENUE
    BURLINGTON,VT05401
    DONNA G CARPENTER DIRECTOR
    0     		0    
    80 INDUSTRIAL AVENUE
    BURLINGTON,VT05401
    PAUL BIRON DIRECTOR
    0     		0    
    80 INDUSTRIAL AVENUE
    BURLINGTON,VT05401
    JILL BOARDMAN DIRECTOR
    0     		0    
    80 INDUSTRIAL AVENUE
    BURLINGTON,VT05401
    CHARLOTTE J BRYNN EXECUTIVE DIRECTOR
    0     		187,561    
    1061 WEEKS HILL RD
    STOWE,VT05672
    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
    JEREMY BRADLEY HEAD SWIM COACH
    40.0     		57,672 5,701  
    PO BOX 505
    MORRISVILLE,VT05662
    SEAN HUNT CUSTOMER SERVICE MGR
    40.0     		65,557    
    915 NEBRASKA VALLEY ROAD
    STOWE,VT05672
    RACHEL FISCHER CLEANER
    27.0     		57,165    
    PO BOX 367
    STOWE,VT05672
    RON MCCONNELL FITNESS DIRECTOR
    40.0     		119,090 12,469  
    17 MAPLE MANOR
    VERFENNES,VT05491
    Total number of other employees paid over $50,000...................bullet  
    3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
    (a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
     
    Total number of others receiving over $50,000 for professional services.............bullet  
    Part IX-A
    Summary of Direct Charitable Activities
    List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
    1 THE SWIMMING POOL IS AVAILABLE TO THE SURROUNDING COMMUNITY FOR 105 HOURS A WEEK THROUGHOUT THE YEAR. IT PROVIDES SWIM LESSONS FOR OVER TEN LEVELS OF SWIMMERS WITH EACH 1,273,233
    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.........................bullet  
    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
    0
    b
    Average of monthly cash balances.......................
    1b
    327,313
    c
    Fair market value of all other assets (see instructions)................
    1c
    35,979
    d
    Total (add lines 1a, b, and c).........................
    1d
    363,292
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) .............
    1e
     
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
    0
    3
    Subtract line 2 from line 1d.........................
    3
    363,292
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
    5,449
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    357,843
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    17,892
    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
    175,981
    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
    29,106
    3
    Amounts set aside for specific charitable projects that satisfy the:
    a
    Suitability test (prior IRS approval required)....................
    3a
    0
    b
    Cash distribution test (attach the required schedule) .................
    3b
    0
    4
    Qualifying distributions. Add lines 1a through 3b. Enter here and on Part V, line 8, and Part XIII, line 4
    4
    205,087
    5
    Foundations that qualify under section 4940(e) for the reduced rate of tax on net investment
    income. Enter 1% of Part I, line 27b (see instructions).................
    5
     
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
    205,087
    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
    2000-11-14
    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
    4,787 7,247 5,847 7,133 25,014
    b 85% of line 2a ......... 4,069 6,160 4,970 6,063 21,262
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....     		205,087 374,493 401,515 260,151 1,241,246
    d Amounts included in line 2c not used directly
    for active conduct of exempt activities ..........     		         
    e Qualifying distributions made directly
    for active conduct of exempt activities.
    Subtract line 2d from line 2c ....     		205,087 374,493 401,515 260,151 1,241,246
    3 Complete 3a, b, or c for the
    alternative test relied upon:
    a “Assets" alternative test—enter:
    (1) Value of all assets ...... 5,674,215 5,546,716 5,879,222 6,158,528 23,258,681
    (2) Value of assets qualifying
    under section 4942(j)(3)(B)(i)    		 5,099,965 5,286,967 5,489,316 5,638,712 21,514,960
    b “Endowment" alternative test— enter 2/3
    of minimum investment return shown in
    Part X, line 6 for each year listed...     		         
    c “Support" alternative test—enter:
    (1) Total support other than gross
    investment income (interest,
    dividends, rents, payments
    on securities loans (section
    512(a)(5)), or royalties) ....     		        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).)
    JOHN B CARPENTER
    DONNA G CARPENTER
    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  
    bApproved for future payment
    Total .................................bullet 3b  
    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
    aSWIM CLUB         29,319
    bPOOL RENTAL         915
    cDAY FEES         156,415
    dTRAINING         75,841
    ePRIVATE LESSONS         23,466
    fGROUP LESSONS         21,850
    REGISTRATION         4,183
    GROUP FITNESS INCOME         26,655
    gFees and contracts from government agencies          
    2 Membership dues and assessments....         517,019
    3
    Interest on savings and temporary cash investments ...........     		    14 115  
    4 Dividends and interest from securities....          
    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 -36  
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory..     03 5,671  
    11 Other revenue:
    aTOWEL MEMBERSHIP     		    03 3,740  
    bTOWEL FEES     03 5,007  
    cSPECIAL EVENTS         3,889
    dGIFT CERTIFICATES         2,905
    eLOCKER RENTAL     03 3,443  
    fMISCELLANEOUS         3,914
    gLIFEGUARD CERTIFICATION         1,035
    12 Subtotal. Add columns (b), (d), and (e)..   17,940 867,406
    13Total. Add line 12, columns (b), (d), and (e)..................
    13885,346
    (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.)
    . STOWE SWIMMERS FOUNDATION IS IN PART SUPPORTED BY REVENUE EARNED BY VARIOUS ACTIVITIES THAT CONTRIBUTE TO ITS TAX EXEMPT PURPOSE. INLCUDED IN THAT REVENUE IS THE FOLLOWING:
    1 REVENUE THAT IT RECEIVES IN EXCHANGE FOR SERVICES PROVIDED INCLUDING SWIMMING AND FITNESS LESSONS.
    2 REVENUE EARNED THROUGH MEMBERSHIP FEES PAID BY USERS OF ITS FACILITIES.
    11 REVENUE EARNED THROUGH SPECIAL EVENTS, GIFT CERTIFICATES, AND LIFEGUARD CERTIFICATION.
    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
    Stowe Swimmers Foundation LTD
    D/B/A The Swimming Hole
    Employer identification number

    03-0363251
    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
    Stowe Swimmers Foundation LTD
    D/B/A The Swimming Hole         		Employer identification number
    03-0363251
    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
     
     

    JEFF JONES  
    304 KIRKWOOD AVE
     
    BLOOMINGTON, IN474045131

    		$ 5,000


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

    IRENE BAREAU  
    734 WEST HILL ROAD
     
    STOWE, VT05672

    		$ 6,000


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

    JOHN AND DONNA CARPENTER  
    C/O BURTON 80 INDUSTRIAL AVE
     
    BURLINGTON, VT05401

    		$ 506,228


    (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
    Stowe Swimmers Foundation LTD
    D/B/A The Swimming Hole         		Employer identification number

    03-0363251
    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
    3
    		 15,152 SHS JD.COM, INC. $ 506,228 2015-07-30
    (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
    Stowe Swimmers Foundation LTD
    D/B/A The Swimming Hole         		Employer identification number

    03-0363251
    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:
    Stowe Swimmers Foundation LTD
     
    D/B/A The Swimming Hole
    EIN:
    03-0363251
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ACCOUNTING FEES 18,307   18,307  
    BOOKKEEPING 6,853   6,853  

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

    TY 2015 DepreciationSchedule
    Name:
    Stowe Swimmers Foundation LTD
     
    D/B/A The Swimming Hole
    EIN:
    03-0363251
    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
    LAND 2001-06-30 430,000   L          
    BLDG-SWIM COMP. 2001-06-30 1,811,578 648,379 SL 39 46,451      
    BLDG & IMP. - SWIM 2001-07-20 1,699,318 604,539 SL 39 43,572      
    CAPITAL IMPROVEMEN 2002-12-15 57,751 39,984 SL 39 1,481      
    OFFICE EQUIPMENT 2002-12-15 931 931 SL 7        
    UNDERWATER CAMERA 2003-11-04 466 466 SL 5        
    COMPUTER 2004-03-02 2,019 2,019 SL 5        
    COMPUTER 2004-03-12 513 513 SL 5        
    TV MONITOR 2003-08-14 187 187 SL 7        
    FIXTURES 2003-12-08 309 309 SL 7        
    FURNITURE 2004-01-24 4,985 4,985 SL 7        
    FITNESS EQUIPMENT 2003-12-16 250 250 SL 7        
    COMPUTER MONITOR 2004-06-02 445 445 SL 5        
    COMPUTER 2004-06-04 1,132 1,132 SL 5        
    TELEPHONE 2004-10-25 258 258 SL 7        
    SOFTWARE 2004-06-04 1,510 1,510 SL 5        
    SOFA 2004-06-07 4,821 4,821 SL 7        
    LAND IMPROVEMENTS 2004-07-19 525 141 SL 39 13      
    PARKING LOT PAVING 2004-10-04 400 107 SL 39 10      
    LOCKER ROOM IMP. 2004-10-29 461 461 SL 7        
    LOCKER ROOM IMP. 2004-12-09 525 525 SL 7        
    SPIN BIKES 2004-12-14 1,999 1,999 SL 7        
    EXERCISE EQUIPMENT 2004-12-31 2,249 2,249 SL 7        
    EXERCISE EQUIPMENT 2005-01-04 6,747 6,747 SL 7        
    TABLES & CHAIRS 2005-01-13 3,860 3,860 SL 7        
    EXERCISE EQUIPMENT 2005-03-25 1,171 1,171 SL 7        
    TABLES & CHAIRS 2005-04-14 4,880 4,880 SL 7        
    HANDSET 2005-04-01 34 34 SL 7        
    BUILDING EXPANSION 2005-06-15 16,895 4,330 SL 39 433      
    BUILDING EXPANSION 2005-08-01 41,607 10,492 SL 39 1,067      
    BUILDING EXPANSION 2005-08-22 33,810 8,453 SL 39 867      
    BUILDING EXPANSION 2005-08-25 64,285 16,069 SL 39 1,648      
    BUILDING EXPANSION 2005-09-12 22,573 5,645 SL 39 579      
    BUILDING EXPANSION 2005-09-20 77,945 19,323 SL 39 1,999      
    PICTURE FRAMES 2005-09-22 1,100 1,100 SL 5        
    FITNESS EQUIPMENT 2005-09-27 8,000 8,000 SL 7        
    FITNESS EQUIPMENT 2005-10-01 3,320 3,320 SL 7        
    BUILDING EXPANSION 2005-10-06 20,763 5,143 SL 39 532      
    FITNESS EQUIPMENT 2005-10-10 1,781 1,781 SL 7        
    DONATION WALLS 2005-10-14 1,100 1,100 SL 5        
    BUILDING EXPANSION 2005-10-21 66,514 16,340 SL 39 1,705      
    BUILDING EXPANSION 2005-11-01 292,435 71,856 SL 39 7,498      
    FITNESS EQUIPMENT 2005-11-01 3,000 3,000 SL 7        
    FITNESS EQUIPMENT 2005-11-01 3,545 3,545 SL 7        
    FITNESS EQUIPMENT 2005-11-01 3,065 3,065 SL 7        
    BATHROOM FIXTURE 2005-11-04 116 116 SL 7        
    SOUND SYSTEM 2005-11-08 8,700 8,700 SL 7        
    BATHROOM FIXTURE 2005-11-15 2,206 2,206 SL 7        
    CHEM CONTROL UNITS 2005-11-28 5,500 5,500 SL 7        
    WALL POSTERS 2005-11-30 3,211 3,211 SL 7        
    WALL PRINTS 2005-11-30 3,440 3,440 SL 7        
    FITNESS EQUIPMENT 2005-12-01 11,320 11,320 SL 7        
    FITNESS EQUIPMENT 2005-12-01 7,980 7,980 SL 7        
    FITNESS EQUIPMENT 2005-12-01 229 229 SL 7        
    FITNESS EQUIPMENT 2005-12-01 193 193 SL 7        
    FITNESS EQUIPMENT 2005-12-01 10,824 10,824 SL 7        
    BUILDING EXPANSION 2005-12-01 12,758 3,107 SL 39 327      
    POOL TOYS 2005-12-01 1,150 1,150 SL 7        
    PHONE EQUIPMENT 2005-12-05 654 654 SL 7        
    CLEANING MACHINE 2005-12-06 555 555 SL 5        
    FITNESS EQUIPMENT 2005-12-06 3,180 3,180 SL 7        
    BUILDING EXPANSION 2005-12-09 397,550 96,842 SL 39 10,194      
    SIGNAGE 2005-12-12 384 384 SL 7        
    PROG ROOM EQUIP 2005-12-12 1,688 1,688 SL 7        
    BUILDING EXPANSION 2005-12-20 15,562 3,757 SL 39 399      
    FITNESS EQUIPMENT 2005-12-22 241 241 SL 7        
    FITNESS EQUIPMENT 2005-12-22 3,545 3,545 SL 7        
    FITNESS EQUIPMENT 2006-01-01 2,500 2,500 SL 7        
    SIGNAGE 2006-01-02 498 498 SL 7        
    FIXTURES 2006-01-03 12,480 12,480 SL 7        
    FIXTURES 2006-01-03 2,500 2,500 SL 7        
    SIGNAGE 2006-01-04 301 301 SL 7        
    EQUIPMENT 2006-01-06 360 360 SL 7        
    FITNESS EQUIPMENT 2006-01-06 10,000 10,000 SL 7        
    BUILDING EXPANSION 2006-01-11 6,042 1,460 SL 39 155      
    BUILDING EXPANSION 2006-01-17 527,450 126,224 SL 39 13,524      
    WALL POSTERS 2006-01-31 3,186 3,186 SL 7        
    FITNESS EQUIPMENT 2006-02-01 603 603 SL 7        
    PROG ROOM EQUIP 2006-02-01 296 296 SL 7        
    PROG ROOM EQUIP 2006-02-01 1,028 1,028 SL 7        
    FITNESS EQUIPMENT 2006-02-01 42 42 SL 7        
    TELEVISIONS 2006-02-01 80 80 SL 5        
    SOUND SYSTEM 2006-02-01 2,550 2,550 SL 5        
    FITNESS EQUIPMENT 2006-02-01 849 849 SL 7        
    FITNESS EQUIPMENT 2006-02-01 4,714 4,714 SL 7        
    CLEANING EQUIP 2006-02-03 671 671 SL 5        
    REFRIGERATOR 2006-02-04 182 182 SL 7        
    TRAINING EQUIPMENT 2006-02-06 1,565 1,565 SL 7        
    FITNESS EQUIPMENT 2006-02-07 119 119 SL 7        
    FITNESS EQUIPMENT 2006-02-08 2,304 2,304 SL 7        
    FITNESS EQUIPMENT 2006-02-08 5,087 5,087 SL 7        
    FITNESS EQUIPMENT 2006-02-09 2,035 2,035 SL 7        
    FIXTURES 2006-02-10 3,000 3,000 SL 5        
    FITNESS EQUIPMENT 2006-02-11 518 518 SL 7        
    FURNITURE 2006-02-13 3,573 3,573 SL 7        
    FURNITURE 2006-02-13 2,772 2,772 SL 7        
    FURNITURE 2006-02-13 72 72 SL 7        
    REFRIGERATOR 2006-02-14 733 733 SL 7        
    EQUIPMENT 2006-02-14 78 78 SL 7        
    FITNESS EQUIPMENT 2006-02-14 2,610 2,610 SL 7        
    FITNESS EQUIPMENT 2006-02-14 5,600 5,600 SL 7        
    FITNESS EQUIPMENT 2006-02-15 158 158 SL 7        
    FITNESS EQUIPMENT 2006-02-16 990 990 SL 7        
    BUILDING EXPANSION 2006-02-22 295,435 70,069 SL 39 7,575      
    FURNITURE 2006-02-22 214 214 SL 7        
    FURNITURE 2006-02-22 40 40 SL 7        
    FITNESS EQUIPMENT 2006-02-22 23,719 23,719 SL 7        
    ARTWORK 2006-02-23 300 300 SL 7        
    SIGNAGE 2006-02-24 323 323 SL 7        
    SOUND SYSTEM 2006-02-27 275 275 SL 7        
    PROG ROOM EQUIP 2006-02-28 78 78 SL 7        
    PHONES 2006-02-28 1,251 1,251 SL 7        
    BUILDING EXPANSION 2006-02-28 9,141 2,165 SL 39 234      
    FITNESS EQUIPMENT 2006-03-01 3,100 3,100 SL 7        
    FITNESS EQUIPMENT 2006-03-01 10,000 10,000 SL 7        
    EQUIPMENT 2006-03-01 1,000 1,000 SL 7        
    EQUIPMENT 2006-03-02 101 101 SL 7        
    FITNESS EQUIPMENT 2006-03-02 494 494 SL 7        
    EQUIPMENT 2006-03-02 2,596 2,596 SL 7        
    EQUIPMENT 2006-03-03 19,626 19,626 SL 7        
    FIXTURES 2006-03-06 9,092 9,092 SL 7        
    COMPUTER EQUIPMENT 2006-03-06 4,115 4,115 SL 5        
    BUILDING EXPANSION 2006-03-09 230,805 54,742 SL 39 5,918      
    PHONE EQUIPMENT 2006-03-09 326 326 SL 7        
    PROG SERV EQUIP 2006-03-14 815 815 SL 7        
    PROG SERV EQUIP 2006-03-14 186 186 SL 7        
    FIXTURES 2006-03-15 3,167 3,167 SL 7        
    BUILDING EXPANSION 2006-03-16 1,488 348 SL 39 38      
    SOUND SYSTEM 2006-03-18 8,672 8,672 SL 7        
    FIXTURES 2006-03-21 736 736 SL 7        
    PROG ROOM EQUIP 2006-03-28 44 44 SL 7        
    PROG ROOM EQUIP 2006-03-28 87 87 SL 7        
    BUILDING EXPANSION 2006-03-29 9,754 2,292 SL 39 250      
    PROGRAM EQUIPMENT 2006-03-29 126 126 SL 7        
    FITNESS EQUIPMENT 2006-03-30 71 71 SL 7        
    FITNESS EQUIPMENT 2006-03-31 2,121 2,121 SL 7        
    FITNESS EQUIPMENT 2006-03-31 107 107 SL 7        
    TELEVISIONS 2006-04-01 2,695 2,695 SL 5        
    FITNESS EQUIPMENT 2006-04-01 1,250 1,250 SL 7        
    SIGNAGE 2006-04-03 408 408 SL 7        
    ARTWORK 2006-04-03 100 100 SL 7        
    FIXTURES 2006-04-04 4,122 4,122 SL 7        
    FITNESS EQUIPMENT 2006-04-04 453 453 SL 7        
    SIGNAGE 2006-04-05 262 262 SL 7        
    FITNESS EQUIPMENT 2006-04-10 457 457 SL 7        
    BUILDING EXPANSION 2006-04-11 195,743 46,008 SL 39 5,019      
    COMPUTER EQUIPMENT 2006-04-11 953 953 SL 5        
    FITNESS EQUIPMENT 2006-04-11 494 494 SL 7        
    FITNESS EQUIPMENT 2006-04-13 100 100 SL 7        
    EQUIPMENT 2006-04-14 345 345 SL 7        
    FIXTURES 2006-04-17 13,750 13,750 SL 7        
    FIXTURES 2006-04-17 286 286 SL 7        
    FIXTURES 2006-04-20 2,608 2,608 SL 7        
    FITNESS EQUIPMENT 2006-04-20 167 167 SL 7        
    FITNESS EQUIPMENT 2006-04-24 39 39 SL 7        
    FITNESS EQUIPMENT 2006-04-26 28,299 28,299 SL 7        
    FITNESS EQUIPMENT 2006-05-01 3,000 3,000 SL 7        
    BUILDING EXPANSION 2006-05-02 1,050 245 SL 39 27      
    BUILDING EXPANSION 2006-05-08 203,100 47,306 SL 39 5,208      
    BUILDING EXPANSION 2006-05-09 1,737 409 SL 39 45      
    MUSIC SYSTEM 2006-05-10 2,606 2,606 SL 7        
    FITNESS EQUIPMENT 2006-05-10 132 132 SL 7        
    FIXTURES 2006-05-11 6,704 6,704 SL 7        
    FIXTURES 2006-05-16 123 123 SL 7        
    WALL POSTERS 2006-05-23 1,182 1,182 SL 7        
    WALL POSTERS 2006-05-23 1,868 1,868 SL 7        
    EQUIPMENT 2006-05-31 1,652 1,652 SL 7        
    EQUIPMENT 2001-08-31 9,967 4,391 SL 7        
    EQUIPMENT 2001-08-31 238,925 238,925 SL 7        
    OFFICE EQUIPMENT 2006-02-01 495 495 SL 5        
    COMPUTERS 2006-02-01 2,710 2,710 SL 5        
    COMPUTER 2006-02-17 687 687 SL 5        
    COMPUTER 2006-02-20 1,481 1,481 SL 5        
    COMPUTER 2006-03-31 1,068 1,068 SL 5        
    EXPANSION & IMP 2006-06-01 565,151 130,419 SL 39 14,491      
    EQUIPMENT 2006-06-01 55,141 55,141 SL 7        
    COMPUTER EQUIPMENT 2006-06-01 3,493 3,493 SL 5        
    LAND IMPROVEMENTS 2007-06-25 2,150 436 SL 39 55      
    FITNESS EQUIPMENT 2007-07-18 532 532 SL 7        
    LAND IMPROVEMENTS 2007-08-09 3,283 658 SL 39 84      
    FITNESS EQUIPMENT 2007-08-13 1,264 1,264 SL 7        
    EQUIPMENT 2007-10-05 433 433 SL 7        
    FITNESS EQUIPMENT 2007-10-09 1,264 1,264 SL 7        
    PAVING PARKING LOT 2007-10-31 6,460 1,259 SL 39 166      
    FITNESS EQUIPMENT 2007-12-04 598 598 SL 7        
    EQUIPMENT 2008-02-01 7,875 7,875 SL 7        
    EQUIPMENT 2008-03-01 314 314 SL 7        
    EQUIPMENT 2008-03-07 556 556 SL 7        
    FITNESS EQUIPMENT 2008-04-16 8,475 8,475 SL 7        
    FITNESS EQUIPMENT 2008-05-02 6,865 6,865 SL 7        
    SIGNAGE 2008-05-12 279 279 SL 7        
    FITNESS EQUIPMENT 2008-07-01 8,370 8,272 SL 7 98      
    REFRIGERATOR 2008-07-17 336 328 SL 7 8      
    LAND IMPROVEMENTS 2008-07-25 3,500 615 SL 39 90      
    CONDENSORS 2008-07-25 23,340 22,783 SL 7 557      
    SIGNAGE 2008-08-01 218 212 SL 7 6      
    HEATING EQUIPMENT 2009-03-01 3,836 3,425 SL 7 411      
    PARKING LOT 2009-04-26 1,000 158 SL 39 26      
    EQUIPMENT 2009-05-14 420 365 SL 7 55      
    COMPUTER EQUIPMENT 2008-12-01 5,631 5,631 SL 5        
    EQUIPMENT 2009-06-03 420 360 SL 7 60      
    EQUIPMENT 2009-06-16 420 355 SL 7 60      
    FITNESS EQUIPMENT 2009-09-08 3,317 2,725 SL 7 474      
    FITNESS EQUIPMENT 2009-09-18 549 442 SL 7 78      
    POOL FILTER 2009-09-29 2,220 1,796 SL 7 317      
    POOL GRATES 2009-10-01 13,266 10,738 SL 7 1,895      
    FITNESS EQUIPMENT 2009-10-06 1,995 1,615 SL 7 285      
    FITNESS EQUIPMENT 2009-10-19 2,843 2,267 SL 7 406      
    FITNESS EQUIPMENT 2010-01-19 55,462 42,256 SL 7 7,923      
    SIGNAGE 2010-03-09 2,602 1,953 SL 7 372      
    FITNESS EQUIPMENT 2010-04-07 5,600 4,133 SL 7 800      
    COMPUTER EQUIPMENT 2009-10-02 819 819 SL 5        
    MEDICAL EQUIPMENT 2010-01-18 1,496 1,141 SL 7 214      
    POOL RESURFACE 2010-08-24 30,500 3,715 SL 39 782      
    SHOWER FIXTURES 2010-09-01 2,484 1,686 SL 7 355      
    SHOWER FLOOR 2010-09-23 18,200 2,179 SL 39 467      
    FITNESS EQUIPMENT 2010-10-06 76 51 SL 7 11      
    LIGHT FIXTURES 2010-11-03 2,785 1,824 SL 7 398      
    FIRE ALARM SYSTEM 2010-12-14 850 545 SL 7 121      
    EQUIPMENT 2011-01-31 2,838 1,755 SL 7 405      
    SWIM SUIT DRYER 2011-02-01 567 351 SL 7 81      
    SWIM SUIT DRYER 2011-03-10 623 378 SL 7 89      
    POOL EQUIPMENT 2011-05-16 1,900 1,084 SL 7 271      
    POOL EQUIPMENT 2011-05-23 3,411 1,948 SL 7 487      
    COMPUTER 2010-07-01 107 104 SL 5 3      
    OFFICE EQUIPMENT 2010-07-02 434 428 SL 5 6      
    OFFICE FURNITURE 2010-07-20 4,342 2,997 SL 7 620      
    COMPUTERS 2010-10-01 1,859 1,736 SL 5 123      
    OFFICE EQUIPMENT 2011-01-31 434 377 SL 5 57      
    OFFICE FURNITURE 2011-02-01 3,769 2,331 SL 7 538      
    SOFTWARE 2011-02-11 133 117 SL 5 16      
    BUILDING IMPROVEME 2010-09-01 1,500 181 SL 39 38      
    POOL EQUIPMENT 2011-07-11 1,900 1,062 SL 7 271      
    SWIM SUIT DRYER 2011-09-01 623 334 SL 7 89      
    FITNESS EQUIPMENT 2011-09-01 391 210 SL 7 56      
    DRIVEWAY 2011-10-07 10,185 957 SL 39 261      
    FITNESS EQUIPMENT 2011-10-14 15,500 8,118 SL 7 2,214      
    FITNESS EQUIPMENT 2011-11-08 975 498 SL 7 139      
    SHOWER FIXTURES 2011-11-11 977 501 SL 7 140      
    SHOWER FIXTURES 2011-11-14 101 50 SL 7 14      
    FITNESS EQUIPMENT 2011-11-19 4,066 2,033 SL 7 581      
    HOT WATER BOILER 2011-11-30 2,640 1,320 SL 7 377      
    FITNESS EQUIPMENT 2011-12-01 4,066 2,033 SL 7 581      
    FAUCETS 2012-02-01 2,500 1,190 SL 7 357      
    FAUCETS 2012-02-06 733 350 SL 7 105      
    SWIM SUIT DRYER 2012-02-20 623 289 SL 7 89      
    HOT WATER BOILER 2012-02-24 3,135 1,456 SL 7 448      
    FIXTURES 2012-04-01 3,917 1,773 SL 7 560      
    FIXTURES 2012-04-05 938 424 SL 7 134      
    COMPUTER EQUIPMENT 2011-08-03 257 196 SL 5 51      
    COMPUTER EQUIPMENT 2011-11-01 93 68 SL 5 19      
    OFFICE EQUIPMENT 2011-11-02 435 222 SL 7 62      
    COMPUTER EQUIPMENT 2011-12-01 160 112 SL 5 32      
    COMPUTER EQUIPMENT 2011-12-05 594 416 SL 5 119      
    COMPUTER EQUIPMENT 2011-12-06 127 88 SL 5 25      
    COMPUTER EQUIPMENT 2011-12-08 93 66 SL 5 19      
    COMPUTER EQUIPMENT 2012-01-01 171 116 SL 5 34      
    COMPUTER EQUIPMENT 2012-01-24 307 203 SL 5 61      
    COMPUTER EQUIPMENT 2012-03-22 472 298 SL 5 94      
    SECURITY EQUIPMENT 2012-06-28 5,387 3,142 SL 5 1,077      
    POOL EQUIPMENT 2012-07-09 3,350 1,397 SL 7 479      
    TELEVISION 2012-08-16 773 303 SL 7 110      
    POOL EQUIPMENT 2012-09-20 696 264 SL 7 99      
    POOL EQUIPMENT 2012-10-10 313 120 SL 7 45      
    HOT WATER BOILER 2012-12-07 14,320 5,115 SL 7 2,046      
    FIXTURES 2013-01-09 1,824 631 SL 7 261      
    FITNESS EQUIPMENT 2013-03-18 280 87 SL 7 40      
    POOL EQUIPMENT 2013-05-13 3,496 1,040 SL 7 499      
    POOL EQUIPMENT 2013-05-21 391 112 SL 7 56      
    COMPUTER EQUIPMENT 2012-09-01 147 80 SL 5 29      
    COMPUTER EQUIPMENT 2012-09-01 121 66 SL 5 24      
    COMPUTER EQUIPMENT 2012-09-12 171 94 SL 5 34      
    OFFICE EQUIPMENT 2012-10-01 424 162 SL 7 61      
    COMPUTER 2012-11-05 1,643 850 SL 5 329      
    OFFICE EQUIPMENT 2013-01-31 840 280 SL 7 120      
    FAUCETS 2013-08-14 2,136 559 SL 7 305      
    BALANCE CONTROL SY 2013-08-27 2,460 615 SL 7 351      
    TELEVISION 2013-09-01 2,000 700 SL 5 400      
    ENGINEERING 2013-09-05 1,463 366 SL 7 209      
    METALWORKS 2013-09-19 6,310 1,502 SL 7 901      
    FIXTURES 2013-10-22 832 188 SL 7 119      
    ENGINEERING 2013-11-21 4,517 968 SL 7 645      
    PARKING LOT 2013-11-01 12,310 1,300 SL 15 821      
    ENGINEERING 2013-11-01 2,638 597 SL 7 377      
    HOT WATER BOILER 2013-11-22 3,564 764 SL 7 509      
    HVAC TESTING 2013-12-06 1,796 385 SL 7 257      
    POOL EQUIPMENT 2014-03-05 3,149 562 SL 7 450      
    ENGINEERING 2014-04-21 18,866 2,920 SL 7 2,695      
    FIXTURES 2014-05-07 3,822 592 SL 7 546      
    OFFICE EQUIPMENT 2013-11-07 272 62 SL 7 39      
    HOT WATER VALVE 2014-10-15 5,749 548 SL 7 821      
    WATER EXTRACTOR 2014-11-14 674 56 SL 7 96      
    HEATING EQUIPMENT 2015-02-13 731 35 SL 7 104      
    POOL VACUUM 2015-04-20 3,499 42 SL 7 500      
    COMPUTER 2014-12-01 1,621 162 SL 5 324      
    TELEPHONE 2015-05-10 211 3 SL 7 30      
    ENGINEERING 2014-11-01 3,121 260 SL 7 446      
    POOL EQUIPMENT 2015-10-20 2,914   SL 7 243      
    FIXTURES 2015-10-29 5,712   SL 7 476      
    BOILER 2015-12-01 1,209   SL 7 86      
    BOILER 2015-12-11 12,319   SL 7 880      
    BOILER 2015-12-16 1,443   SL 7 86      
    SECURITY EQUIPMENT 2016-01-18 1,203   SL 7 57      
    CAMERAS 2015-06-01 685   SL 5 137      
    TELEVISION EQUIP 2015-10-06 1,017   SL 5 136      
    VACUUM 2015-11-30 405   SL 5 41      
    COMPUTER EQUIPMENT 2015-12-03 1,871   SL 5 187      
    COMPUTER EQUIPMENT 2016-01-01 329   SL 5 27      

    TY 2015 OtherExpensesSchedule
    Name:
    Stowe Swimmers Foundation LTD
     
    D/B/A The Swimming Hole
    EIN:
    03-0363251
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    EDUCATION COURSES 4,022   4,022  
    OFFICE SUPPLIES 2,268   2,268  
    DUES & SUBSCRIPTIONS 5,345   5,345  
    LIABILITY/OFFICERS INSURANCE 16,346   16,346  
    OTHER INSURANCE 1,613   1,613  
    POSTAGE & DELIVERY 1,080   1,080  
    CREDIT CARD FEES 21,234   21,234  
    POOL MAINTENANCE 2,526   2,526  
    EQUIPMENT MAINTENANCE 6,121   6,121  
    TOWEL SERVICE 8,433 8,433 8,433  
    CLEANING SERVICE 1,523   1,523  
    OPERATING SUPPLIES 27,100   27,100  
    SPECIAL EVENT EXPENSE 3,451   3,451  
    ADVERTISING 14,399   14,399  
    REFUNDS 3,135   3,135  
    GIFT CERTIFICATE REDEMPTIONS 2,905   2,905  
    BAD DEBT 7,287   7,287  
    COMPLIMENTARY DRINKS & MEALS 1,454   1,454  
    MUSIC COPYRIGHT 660   660  
    GROUP FITNESS 574   574  
    REPAIRS 54,762   54,762  
    SECURITY SYSTEM 520   520  
    MISCELLANEOUS EXPENSES 1,477   1,477  
    SWIM TEAM EXPENSES 13,895   13,895  
    DONATION WALL 954   954  
    LICENSES AND PERMITS 25   25  
    COMPUTER EXPENSE 85   85  
    PROGRAM RELATED NET LOSS     -392,090 175,981


    TY 2015 OtherIncomeSchedule2
    Name:
    Stowe Swimmers Foundation LTD
     
    D/B/A The Swimming Hole
    EIN:
    03-0363251
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    Membership dues 517,019   517,019
    towel membership 3,740 3,740 3,740
    towel income 5,007 5,007 5,007
    special events 3,889   3,889
    swim club 29,319   29,319
    pool rentals 915 915 915
    group fitness 26,655   26,655
    gift certificates 2,905   2,905
    day fees 156,415   156,415
    training 75,841   75,841
    locker rental 3,443 3,443 3,443
    private lessons 23,466   23,466
    group lessons 21,850   21,850
    registration 4,183   4,183
    lifeguard certification 1,035   1,035
    miscellaneous income 3,914   3,914


    TY 2015 OtherLiabilitiesSchedule
    Name:
    Stowe Swimmers Foundation LTD
     
    D/B/A The Swimming Hole
    EIN:
    03-0363251
    Description Beginning of Year - Book Value End of Year - Book Value
    OUTSTANDING GIFT CERTIFICATES 8,755 8,583
    PREPAID LESSONS 15,071 11,776


    TY 2015 SalesOfInventoryList 
    Name:
    Stowe Swimmers Foundation LTD
     
    D/B/A The Swimming Hole
    EIN:
    03-0363251

    Category Gross Sales Cost of Goods Sold Net (Gross Sales Minus
    Cost of Goods Sold)
    RETAIL SALES 10,979 5,280 5,699
    FOOD/BEVERAGE SALES 2,002 2,030 -28

    TY 2015 TaxesSchedule
    Name:
    Stowe Swimmers Foundation LTD
     
    D/B/A The Swimming Hole
    EIN:
    03-0363251
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    PAYROLL TAXES 42,860   42,860  
    2014 EXTENSION PAID IN 2015 350   350