Form990-PF
Click to see attachment

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.
bulletGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0052
2018
Open to Public Inspection
For calendar year 2018, or tax year beginning 01-01-2018 , and ending 12-31-2018
Name of foundation
ROSCOE VILLAGE FOUNDATION INC
 
Number and street (or P.O. box number if mail is not delivered to street address)600 N WHITEWOMAN STREET
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
COSHOCTON, OH438121072
A Employer identification number

31-1284309
B Telephone number (see instructions)

(740) 622-2218
C bullet
G Check all that apply:

D 1. Foreign organizations, check here............. bullet
2. Foreign organizations meeting the 85%
test, check here and attach computation ... 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$11,627,219J 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) 766,909
2 Check bullet.............
3 Interest on savings and temporary cash investments 814 814 814
4 Dividends and interest from securities... 97,226 97,226 97,226
5a Gross rents............ 99,237 99,237 99,237
b Net rental income or (loss) 34,466
6a Net gain or (loss) from sale of assets not on line 10 201,381
b Gross sales price for all assets on line 6a 1,825,897
7 Capital gain net income (from Part IV, line 2)... 201,381
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)....... Click to see attachment 140,569 0 140,569
12 Total. Add lines 1 through 11........ 1,306,136 398,658 337,846
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 23,404 0 0 23,404
14 Other employee salaries and wages...... 322,785 31,949 31,949 288,934
15 Pension plans, employee benefits....... 62,119 5,734 5,734 55,250
16a Legal fees (attach schedule)......... Click to see attachment 300 0 0 300
b Accounting fees (attach schedule)....... Click to see attachment 6,900 0 0 6,900
c Other professional fees (attach schedule).... Click to see attachment 46,740 21,382 21,382 23,858
17 Interest...............        
18 Taxes (attach schedule) (see instructions)...        
19 Depreciation (attach schedule) and depletion... Click to see attachment 85,485 12,335 12,335
20 Occupancy.............. 59,254 6,178 6,178 56,601
21 Travel, conferences, and meetings....... 6,258 1,403 1,403 4,920
22 Printing and publications.......... 525 0 0 525
23 Other expenses (attach schedule)....... Click to see attachment 116,777 7,172 7,172 107,025
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 730,547 86,153 86,153 567,717
25 Contributions, gifts, grants paid....... 0 0
26 Total expenses and disbursements. Add lines 24 and 25 730,547 86,153 86,153 567,717
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 575,589
b Net investment income (if negative, enter -0-) 312,505
c Adjusted net income (if negative, enter -0-)... 251,693
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2018)
Form 990-PF (2018)
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............. 232,441 447,522 447,522
2 Savings and temporary cash investments......... 172,109 267,450 267,450
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.............. 8,784 9,207 9,207
9 Prepaid expenses and deferred charges.......... 11,665 13,376 13,376
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).......... 4,071,775 Click to see attachment3,777,590 3,777,590
14 Land, buildings, and equipment: basis bullet4,384,106
Less: accumulated depreciation (attach schedule) bullet2,673,719 1,630,987 Click to see attachment1,710,387 6,860,572
15 Other assets (describe bullet) Click to see attachment76,763 Click to see attachment76,763 Click to see attachment251,502
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 6,204,524 6,302,295 11,627,219
Liabilities 17 Accounts payable and accrued expenses.......... 30,871 34,136
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)......... 30,871 34,136
Net Assets or Fund Balances Foundations that follow SFAS 117, check here bullet
and complete lines 24 through 26 and lines 30 and 31.
24 Unrestricted.................. 5,483,279 5,367,786
25 Temporarily restricted............... 138,553 343,552
26 Permanently restricted............... 551,821 556,821
Foundations that do not follow SFAS 117, check here 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)..... 6,173,653 6,268,159
31 Total liabilities and net assets/fund balances (see instructions). 6,204,524 6,302,295
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
6,173,653
2
Enter amount from Part I, line 27a .....................
2
575,589
3
Other increases not included in line 2 (itemize) bullet
3
0
4
Add lines 1, 2, and 3 ..........................
4
6,749,242
5
Decreases not included in line 2 (itemize) bulletClick to see attachment
5
481,083
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30 .
6
6,268,159
Form 990-PF (2018)
Form 990-PF (2018)
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 DOUBLELINE SHILLER P 2016-06-09 2018-03-26
b FRANKLIN MUTUAL QUEST P 2017-01-10 2018-03-26
c DOUBLELINE SHILLER P 2016-06-09 2018-07-12
d FIDELITY ADVISOR P 2017-01-20 2018-10-22
e PIONEER MULTI ASSET P 2018-10-22 2018-12-18
PIMCO LOW DURATION P 2011-05-01 2018-03-26
AMERI CAP INC BUILDER P 2015-07-20 2018-07-12
FIDELITY ADVISOR TOTAL P 2017-02-02 2018-10-22
FEDERATED FLOATING RATE P 2018-03-26 2018-12-18
MANNING & NAPIER P 2017-01-19 2018-03-26
FIDELITY ADVISOR TOTAL P 2017-01-20 2018-10-22
GMC TRUCK P 1997-09-30 2018-10-31
FORD RANGER P 2000-03-10 2018-12-06
CAPITAL GAINS DIVIDENDS P    
(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 41,000   35,194 5,806
b 523,072   520,779 2,293
c 349,500   284,166 65,334
d 335,345   345,570 -10,225
e 102,000   102,411 -411
30,270   31,935 -1,665
70,000   68,621 1,379
25,359   26,158 -799
25,000   25,751 -751
88,084   73,961 14,123
106,715   109,970 -3,255
500 19,932 19,932 500
300 11,448 11,448 300
128,752     128,752
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       5,806
b       2,293
c       65,334
d       -10,225
e       -411
      -1,665
      1,379
      -799
      -751
      14,123
      -3,255
      500
      300
      128,752
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 2 201,381
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 -1,162
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))
2017      
2016      
2015      
2014      
2013      
2
Total of line 1, column (d) .....................
2
 
3
Average distribution ratio for the 5-year base period—divide the total on line 2 by 5.0, or by the number of years the foundation has been in existence if less than 5 years ......
3
 
4
Enter the net value of noncharitable-use assets for 2018 from Part X, line 5......
4
 
5
Multiply line 4 by line 3......................
5
 
6
Enter 1% of net investment income (1% of Part I, line 27b)...........
6
 
7
Add lines 5 and 6........................
7
 
8
Enter qualifying distributions from Part XII, line 4,.............
8
 
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 (2018)
Form 990-PF (2018)
Page 4
Part VI
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here Bullet and enter “N/A" on line 1. Bracket includes lines 1a and 1b
Date of ruling or determination letter: 2013-03-25(attach copy of letter if necessary–see instructions)
b Domestic foundations that meet the section 4940(e) requirements in Part V, check 1 N/A
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  
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 0
6 Credits/Payments:
a 2018 estimated tax payments and 2017 overpayment credited to 2018 6a 0
b Exempt foreign organizations—tax withheld at source...... 6b
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld ........... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 0
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8 0
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9 0
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10  
11 Enter the amount of line 10 to be: Credited to 2019 estimated taxBullet   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$ 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
 
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)
    bulletOH
    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 2018 or the taxable year beginning in 2018? See the 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. Click to see attachment...............................
    10
    Yes
     
    Form 990-PF (2018)
    Form 990-PF (2018)
    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
     
     
    Website addressbulletWWW.ROSCOEVILLAGE.COM
    14
    The books are in care ofbulletCINDY GUTE BRADFORD TREASURER Telephone no.bullet (740) 622-2218

    Located atbullet600 N WHITEWOMAN STREETCOSHOCTONOH ZIP+4bullet438121072
    15
    Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........bullet
    and enter the amount of tax-exempt interest received or accrued during the year ........bullet
    15
     
    16 At any time during calendar year 2018, 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 the instructions for exceptions and filing requirements for FinCEN Form 114. 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 2018?.............
    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 2018, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2018?.............
    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 2018 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 2018.)..................
    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 2018?
    4b
     
    No
    Form 990-PF (2018)
    Form 990-PF (2018)
    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:
    Yes
    No
    (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
     
     
    8
    Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
    excess parachute payment during the year? .................
    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
    ANN SIMPSON PRESIDENT/TRUSTEE
    1.00     		0 0 0
    1465 WINDEMERE LANE
    COSHOCTON,OH43812
    CINDY GUTE BRADFORD TREASURER/TRUSTEE
    0.25     		0 0 0
    2184 FULTON DR
    COSHOCTON,OH43812
    DAVID BRILLHART VICE PRESIDENT/TRUSTEE
    1.00     		0 0 0
    903 NORTHERN SONG LANE
    NEWARK,OH43055
    EDWARD KIEFER TRUSTEE
    0.25     		0 0 0
    22750 TR 427
    COSHOCTON,OH43812
    JOSEPH S MONTGOMERY LIFETIME TRUSTEE
    0.25     		0 0 0
    44 GRANITE RIDGE ROAD
    REDDING,CT06896
    PATTI MALENKE TRUSTEE
    0.25     		0 0 0
    55323 TR 169
    FRESNO,OH43824
    MARY STENNER SECRETARY/TRUSTEE
    0.25     		0 0 0
    930 KENSINGTON RD
    COSHOCTON,OH43812
    MARY ELLEN GIVEN EXECUTIVE DIRECTOR
    40.00     		14,173 0 0
    1929 HILLCREST DRIVE
    COSHOCTON,OH43812
    ROBERT BUERGLENER FORMER EXEC DIRECTOR
    40.00     		9,231 0 0
    313 N WHITEWOMAN ST
    COSHOCTON,OH43812
    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
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 7
    Part VIII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors (continued)
    3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
    (a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
    NONE
    Total number of others receiving over $50,000 for professional services.............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 RESTORATION AND OPERATION OF ROSCOE VILLAGE,A RESTORED CANAL TOWN. THERE WERE AN ESTIMATED49,300 VISITORS TO THE RESTORATION AREA WHICH ISOPEN WITHOUT CHARGE. 7582 VISITORS PAID ADMISSIONTO CERTAIN RESTORED PROPERTIES. THE ROSCOE VILLAGESOCIETY HAS 159 MEMBERS. THE WILLIAM ROSCOESOCIETY HAS 27 MEMBERS. 567,717
    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 NOT APPLICABLE 0
    2  
    All other program-related investments. See instructions.
    3  
    Total. Add lines 1 through 3.........................bullet0
    Form 990-PF (2018)
    Form 990-PF (2018)
    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
    4,269,990
    b
    Average of monthly cash balances.......................
    1b
    266,559
    c
    Fair market value of all other assets (see instructions)................
    1c
    1,114,397
    d
    Total (add lines 1a, b, and c).........................
    1d
    5,650,946
    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
    5,650,946
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
    84,764
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    5,566,182
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    278,309
    Part XI
    Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here bullet and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
     
    2a
    Tax on investment income for 2018 from Part VI, line 5......
    2a
     
    b
    Income tax for 2018. (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
    567,717
    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
    163,264
    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
    730,981
    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
    730,981
    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 (2018)
    Form 990-PF (2018)
    Page 9
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2017     		(c)
    2017     		(d)
    2018
    1 Distributable amount for 2018 from Part XI, line 7  
    2 Undistributed income, if any, as of the end of 2018:
    a Enter amount for 2017 only.......  
    b Total for prior years:20, 20, 20  
    3 Excess distributions carryover, if any, to 2018:
    a From 2013......  
    b From 2014......  
    c From 2015......  
    d From 2016......  
    e From 2017......  
    fTotal of lines 3a through e........  
    4Qualifying distributions for 2018 from Part
    XII, line 4: bullet$  
    a Applied to 2017, 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 2018 distributable amount.....  
    e Remaining amount distributed out of corpus  
    5 Excess distributions carryover applied to 2018.    
    (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 2017. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		 
    f Undistributed income for 2018. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2019 ..........     		 
    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) .......     		 
    8 Excess distributions carryover from 2013 not
    applied on line 5 or line 7 (see instructions) ...     		 
    9Excess distributions carryover to 2019.
    Subtract lines 7 and 8 from line 6a ......     		 
    10 Analysis of line 9:
    a Excess from 2014....  
    b Excess from 2015....  
    c Excess from 2016....  
    d Excess from 2017....  
    e Excess from 2018....  
    Form 990-PF (2018)
    Form 990-PF (2018)
    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 2018, enter the date of the ruling....... bullet
    2013-03-25
    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) 2018 (b) 2017 (c) 2016 (d) 2015
    251,693 251,946 227,001 226,156 956,796
    b 85% of line 2a ......... 213,939 214,154 192,951 192,233 813,277
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....     		730,981 568,488 700,121 678,359 2,677,949
    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 ....     		730,981 568,488 700,121 678,359 2,677,949
    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...     		185,539 167,964 151,334 155,107 659,944
    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 foundation had $5,000 or more in
    assets at any time during the year—see instructions.)
    1Information Regarding Foundation Managers:
    aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
    before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
    bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
    ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    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 (2018)
    Form 990-PF (2018)
    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 (2018)
    Form 990-PF (2018)
    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
    aADMISSION FEES   0     60,660
    bFESTIVAL EVENT FEES   0     48,765
    cCRAFT SALES   0     31,144
    d
    e
    f
    gFees and contracts from government agencies          
    2 Membership dues and assessments....          
    3 Interest on savings and temporary cash
    investments ...........     		    14 814  
    4 Dividends and interest from securities....     14 97,226  
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....     16 34,466  
    6 Net rental income or (loss) from personal property          
    7 Other investment income.....          
    8 Gain or (loss) from sales of assets other than
    inventory ............     		    18 201,381  
    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).. 0 333,887 140,569
    13Total. Add line 12, columns (b), (d), and (e)..................
    13
    474,456
    (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.)
    1A PROGRAM SERVICE REVENUE CONSISTS OF: ADMISSION TICKET SALES - $60,660 FESTIVAL EVENT CHARGES - $48,765 CRAFT SALES - $31,144 THE PROCEEDS FROM THE SALES OF ADMISSION TICKETS ARE USED TO COVER THE COSTS OF INTERPRETATION AND OF MAINTAINING THE HISTORICAL PROPERTIES.
    1B FESTIVAL EVENT CHARGES REPRESENT REVENUE FROM BOOTH FEES AND PARKING AT THE FESTIVAL EVENTS HELD THROUGHOUT THE YEAR. THESE FESTIVAL EVENTS RE-CREATE THE HISTORICAL CANAL ERA LIFESTYLE.
    1C CRAFT SALES ARE HANDCRAFTED ITEMS MADE BY ARTISANS DURING DEMONSTRATIONS AS PART OF THE HISTORICAL EXHIBIT.
    Form 990-PF (2018)
    Form 990-PF (2018)
    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) (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) (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 (2018)
    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 Go to www.irs.gov/Form990 for the latest information.
    OMB No. 1545-0047
    2018
    Name of the organization
    ROSCOE VILLAGE FOUNDATION INC
     
    Employer identification number

    31-1284309
    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 isn't covered by the General Rule and/or the Special Rules doesn't 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 doesn't 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) (2018)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2018) Page 2
    Name of organization
    ROSCOE VILLAGE FOUNDATION INC
          		Employer identification number
    31-1284309
    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
    MONTGOMERY FOUNDATION
     
    365 N WHITEWOMAN STREET
     
    COSHOCTON, OH43812

    		$ 751,515


    (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) (2018)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2018)
    Page 3
    Name of organization
    ROSCOE VILLAGE FOUNDATION INC
          		Employer identification number

    31-1284309
    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) (2018)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2018)
    Page 4
    Name of organization
    ROSCOE VILLAGE FOUNDATION INC
          		Employer identification number

    31-1284309
    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) (2018)

    Additional Data


    Software ID:  
    Software Version:  

    TY 2018 AccountingFeesSchedule
    Name:
    ROSCOE VILLAGE FOUNDATION INC
    EIN:
    31-1284309
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ANNUAL REVIEW 3,300 0 0 3,300
    TAX RETURN PREPARATION 2,400 0 0 2,400
    ACCOUNTING DEPARTMENT OVERSIGHT 1,200 0 0 1,200

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

    TY 2018 DepreciationSchedule
    Name:
    ROSCOE VILLAGE FOUNDATION INC
    EIN:
    31-1284309
    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 1968-01-01 516,002     0 % 0 0 0  
    HISTORICAL BUILDINGS 1970-06-30 3,265,127 2,203,561 SL 25.000000000000 57,237 0 57,237  
    LANDSCAPING/PARKING LOT 1995-05-27 110,773 77,760 SL 10.000000000000 1,766 0 1,766  
    VISITOR CENTER EQUIPMENT 1993-01-18 67,425 58,288 SL 10.000000000000 3,064 0 3,064  
    OPERATING EQUIPMENT 1970-06-30 372,643 233,506 SL 8.000000000000 16,818 0 16,818  
    MAINTENANCE EQUIPMENT 1991-06-01 8,429 8,411 SL 8.000000000000 18 0 18  
    AUTOMOTIVE EQUIPMENT 1994-03-23 43,707 6,708 SL 5.000000000000 6,582 0 6,582  

    TY 2018 GeneralExplanationAttachment
    Name:
    ROSCOE VILLAGE FOUNDATION INC
    EIN:
    31-1284309
    Identifier Return Reference Explanation
      PART I, ALLOCATION OF EXPENSES EXPENSE WERE ALLOCATED BETWEEN THE DIRECT CHARITABLEACTIVITY OF THE HISTORICAL SITE AND INVESTMENT ACTIVITIES ONTHE FOLLOWING BASIS:COMPENSATION OF OFFICERS: ON A TIME BASISOTHER EMPLOYEE SALARIES: ACCOUNTING OFFICE EMPLOYEE ON TIME SPENT; ALL OTHER EMPLOYEES HAVE BEEN CHARGED TO THE SPECIFIC AREA WHERE THE EMPLOYEE IS ENGAGED IN AN ORIGINAL ENTRY BASED ON SEPARATE ACCOUNTING.EMPLOYEE BENEFITS: ON THE BASIS OF PERCENTAGE OF SALARIES IN AN AREA TO TOTAL SALARIESREPAIR, MAINTENANCE, PROPERTY TAXES, AND INSURANCE: WHERE IDENTIFIABLE ON THE BASIS OF WHERE THE SPECIFIC COST WAS INCURRED; THE BALANCE OF THESE EXPENDITURES HAS BEEN ALLOCATED ON THE BASIS OF PROPERTY COSTALL OTHER EXPENSES NOT SPECIFIED ABOVE: CHARGED DIRECTLY TO THE SPECIFIC AREA WHICH INCURRED THE EXPENSE IN AN ORIGINAL ENTRY BASED ON SEPARATE ACCOUNTING

    TY 2018 InvestmentsOtherSchedule2
    Name:
    ROSCOE VILLAGE FOUNDATION INC
    EIN:
    31-1284309
    Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
    AMER CAPITAL INCOME FMV 405,500 405,500
    DODGE & COX BALANCED FMV 303,266 303,266
    DOUBLEINE SHILLER ENH FMV 468,380 468,380
    FEDERATED FLOATING FMV 331,915 331,915
    FRANKLIN RISING DIVIDEND FMV 432,061 432,061
    I SHARES S&P SMALL CAP FMV 369,337 369,337
    I SHARES S&P MID CAP FMV 72,236 72,236
    STEWART GLOBAL EQUITY FMV 81,013 81,013
    AMER BALANCED FUND FMV 371,595 371,595
    HARDING LOEVNER FMV 68,927 68,927
    MFS GROWTH FUND FMV 274,370 274,370
    PIONEER MULTI ASSET FMV 364,303 364,303
    T. ROWE PRICE CAP APP FMV 234,687 234,687

    TY 2018 LandEtcSchedule2
    Name:
    ROSCOE VILLAGE FOUNDATION INC
    EIN:
    31-1284309
    Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
    LAND 516,002 0 516,002  
    HISTORICAL BUILDINGS 3,265,127 2,260,798 1,004,329  
    LANDSCAPING/PARKING LOT 110,773 79,526 31,247  
    VISITOR CENTER EQUIPMENT 67,425 61,352 6,073  
    OPERATING EQUIPMENT 372,643 250,324 122,319  
    MAINTENANCE EQUIPMENT 8,429 8,429 0  
    AUTOMOTIVE EQUIPMENT 43,707 13,290 30,417  


    TY 2018 LegalFeesSchedule
    Name:
    ROSCOE VILLAGE FOUNDATION INC
    EIN:
    31-1284309
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    GENERAL LEGAL 300 0 0 300


    TY 2018 OtherAssetsSchedule
    Name:
    ROSCOE VILLAGE FOUNDATION INC
    EIN:
    31-1284309
    Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
    ANTIQUE ITEMS 76,763 76,763 251,502


    TY 2018 OtherDecreasesSchedule
    Name:
    ROSCOE VILLAGE FOUNDATION INC
    EIN:
    31-1284309
    Description Amount
    UNREALIZED GAIN ON INVESTMENTS RECOGNIZED FOR FINANCIAL REPORTING PURPOSES 481,083


    TY 2018 OtherExpensesSchedule
    Name:
    ROSCOE VILLAGE FOUNDATION INC
    EIN:
    31-1284309
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ADVERTISING & PROMOTION 15,415 0 0 15,196
    REPAIRS & MAINTENANCE 20,688 4,638 4,638 16,139
    TELEPHONE 15,432 0 0 15,603
    SUPPLIES 15,973 0 0 14,840
    POSTAGE 2,839 0 0 3,021
    INSURANCE 21,947 2,231 2,231 19,716
    DATA PROCESSING 3,283 303 303 2,980
    COSTUMES, UNIFORMS, LAUNDRY 540 0 0 540
    EQUIPMENT RENTAL 5,327 0 0 5,327
    DUES & SUBSCRIPTIONS 1,918 0 0 1,729
    EMPLOYEE RELATIONS 1,035 0 0 250
    MEMBERS EXPENSE 881 0 0 881
    FESTIVAL EVENTS 7,504 0 0 6,912
    LICENSES 463 0 0 463
    CREDIT CARD FEES 1,677 0 0 1,677
    CATERING 1,855 0 0 1,751


    TY 2018 OtherIncomeSchedule2
    Name:
    ROSCOE VILLAGE FOUNDATION INC
    EIN:
    31-1284309
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    ADMISSION FEES 60,660   60,660
    FESTIVAL EVENT FEES 48,765   48,765
    CRAFT SALES 31,144   31,144


    TY 2018 OtherProfessionalFeesSchedule
    Name:
    ROSCOE VILLAGE FOUNDATION INC
    EIN:
    31-1284309
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    INVESTMENT ADVISOR FEES 21,382 21,382 21,382 0
    PLANNING CONSULTING 25,358 0 0 23,858


    TY 2018 SubstantialContributorsSch
    Name:
    ROSCOE VILLAGE FOUNDATION INC
    EIN:
    31-1284309
    Name Address
    MONTGOMERY FOUNDATION
          		365 N WHITEWOMAN ST
    COSHOCTON,OH43812