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.
bulletGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0052
2019
Open to Public Inspection
For calendar year 2019, or tax year beginning 11-01-2017 , and ending 10-31-2018
Name of foundation
ROGER & LINDA TETRAULT FOUNDATION
IRREVOCABLE TRUST
Number and street (or P.O. box number if mail is not delivered to street address)5950 RIVERSIDE DRIVE
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
PUNTA GORDA, FL339821551
A Employer identification number

20-6713005
B Telephone number (see instructions)

(941) 637-8884
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$6,780,659J 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) 721,842
2 Check bullet.............
3 Interest on savings and temporary cash investments 20 20  
4 Dividends and interest from securities... 1,718 1,718  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 Click to see attachment -16
b Gross sales price for all assets on line 6a 45,374
7 Capital gain net income (from Part IV, line 2)...  
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule)....... Click to see attachment 131    
12 Total. Add lines 1 through 11........ 723,695 1,738  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc.        
14 Other employee salaries and wages...... 11,741     11,741
15 Pension plans, employee benefits....... 4,278     4,278
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment 6,375 3,188   3,187
c Other professional fees (attach schedule).... Click to see attachment 175     175
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment 3,611     3,611
19 Depreciation (attach schedule) and depletion... Click to see attachment 9,614    
20 Occupancy..............        
21 Travel, conferences, and meetings....... 9,615     9,615
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 6,608     6,608
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 52,017 3,188   39,215
25 Contributions, gifts, grants paid....... 1,134 1,134
26 Total expenses and disbursements. Add lines 24 and 25 53,151 3,188   40,349
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 670,544
b Net investment income (if negative, enter -0-) 0
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2019)
Form 990-PF (2019)
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............. 35,768 36,780 36,780
2 Savings and temporary cash investments......... 41,216 74,303 74,303
3 Accounts receivable bullet  
Less: allowance for doubtful accounts bullet        
4 Pledges receivable bullet  
Less: allowance for doubtful accounts bullet        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) bullet  
Less: allowance for doubtful accounts bullet        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges.......... 1,037 12,438 12,438
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule).......   Click to see attachment75,650 68,750
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)..........      
14 Land, buildings, and equipment: basis bullet6,613,145
Less: accumulated depreciation (attach schedule) bullet34,531 6,111,997 Click to see attachment6,578,614 6,588,388
15 Other assets (describe bullet)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 6,190,018 6,777,785 6,780,659
Liabilities 17 Accounts payable and accrued expenses.......... 1,024  
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)...... 29,468 Click to see attachment197,715
22 Other liabilities (describe bullet) Click to see attachment250,000  
23 Total liabilities (add lines 17 through 22)......... 280,492 197,715
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here bullet
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions...........    
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here bullet
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........    
27 Paid-in or capital surplus, or land, bldg., and equipment fund    
28 Retained earnings, accumulated income, endowment, or other funds    
29 Total net assets or fund balances (see instructions)..... 5,909,526 6,580,070
30 Total liabilities and net assets/fund balances (see instructions). 6,190,018 6,777,785
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 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
5,909,526
2
Enter amount from Part I, line 27a .....................
2
670,544
3
Other increases not included in line 2 (itemize) bullet
3
 
4
Add lines 1, 2, and 3 ..........................
4
6,580,070
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 29 .
6
6,580,070
Form 990-PF (2019)
Form 990-PF (2019)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)		 (b)
How acquired
P—Purchase
D—Donation 		(c)
Date acquired
(mo., day, yr.) 		(d)
Date sold
(mo., day, yr.)
1a
b
c
d
e
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a
b
c
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (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
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  
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))
2018 89,846 137,516 0.653349
2017 40,322 371,842 0.108439
2016 1,286,813 1,570,893 0.819160
2015 360,172 1,834,565 0.196326
2014 317,957 1,715,462 0.185348
2
Total of line 1, column (d) .....................
2
1.962622
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
0.392524
4
Enter the net value of noncharitable-use assets for 2019 from Part X, line 5......
4
179,571
5
Multiply line 4 by line 3......................
5
70,486
6
Enter 1% of net investment income (1% of Part I, line 27b)...........
6
 
7
Add lines 5 and 6........................
7
70,486
8
Enter qualifying distributions from Part XII, line 4,.............
8
40,349
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 (2019)
Form 990-PF (2019)
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:   (attach copy of letter if necessary–see instructions)
b Domestic foundations that meet the section 4940(e) requirements in Part V, check 1 0
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  
6 Credits/Payments:
a 2019 estimated tax payments and 2018 overpayment credited to 2019 6a 1,037
b Exempt foreign organizations—tax withheld at source...... 6b
c Tax paid with application for extension of time to file (Form 8868)... 6c  
d Backup withholding erroneously withheld ........... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 1,037
8 Enter any penalty for underpayment of estimated tax. Check here 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 1,037
11 Enter the amount of line 10 to be: Credited to 2020 estimated taxBullet1,037 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
     
     
    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)
    bulletFL
    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 2019 or the taxable year beginning in 2019? See the instructions for Part XIV.
    If "Yes," complete Part XIV .............................
    9
     
    No
    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 (2019)
    Form 990-PF (2019)
    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 addressbulletPEACERIVERGARDENS.ORG
    14
    The books are in care ofbulletROGER TETRAULT Telephone no.bullet (941) 637-8884

    Located atbullet5950 RIVERSIDE DRIVEPUNTA GORDAFL ZIP+4bullet33982
    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 2019, 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
     
     
    ........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 2019?.............
    1c
     
     
    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 2019, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2019?.............
    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 2019 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 2019.)..................
    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 2019?
    4b
     
    No
    Form 990-PF (2019)
    Form 990-PF (2019)
    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
    ROGER E TETRAULT TRUSTEE
    25.00     		0 0 0
    5950 RIVERSIDE DRIVE
    PUNTA GORDA,FL33982
    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  
    Form 990-PF (2019)
    Form 990-PF (2019)
    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.............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 PAYROLL AND LABOR ASSOCIATED WITH THE COMPLETION OF CONSTRUCTION FOR THE FOUNDATION. 11,741
    2 MEETINGS AND TRAVEL 9,615
    3 DEPRECIATION OF ASSETS 9,614
    4 ACCOUNTING 6,375
    Part IX-B
    Summary of Program-Related Investments (see instructions)
    Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
    1 N/A  
    2  
    All other program-related investments. See instructions.
    3  
    Total. Add lines 1 through 3.........................bullet  
    Form 990-PF (2019)
    Form 990-PF (2019)
    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
    75,650
    b
    Average of monthly cash balances.......................
    1b
    106,656
    c
    Fair market value of all other assets (see instructions)................
    1c
    0
    d
    Total (add lines 1a, b, and c).........................
    1d
    182,306
    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
     
    3
    Subtract line 2 from line 1d.........................
    3
    182,306
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
    2,735
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    179,571
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    8,979
    Part XI
    Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
    8,979
    2a
    Tax on investment income for 2019 from Part VI, line 5......
    2a
     
    b
    Income tax for 2019. (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
    8,979
    4
    Recoveries of amounts treated as qualifying distributions................
    4
     
    5
    Add lines 3 and 4............................
    5
    8,979
    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
    8,979
    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
    40,349
    b
    Program-related investments—total from Part IX-B..................
    1b
     
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
     
    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
    40,349
    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
    40,349
    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 (2019)
    Form 990-PF (2019)
    Page 9
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2018     		(c)
    2018     		(d)
    2019
    1 Distributable amount for 2019 from Part XI, line 7 8,979
    2 Undistributed income, if any, as of the end of 2019:
    a Enter amount for 2018 only.......  
    b Total for prior years:20, 20, 20  
    3 Excess distributions carryover, if any, to 2019:
    a From 2014...... 233,142
    b From 2015...... 268,884
    c From 2016...... 1,210,624
    d From 2017...... 21,893
    e From 2018...... 82,970
    fTotal of lines 3a through e........ 1,817,513
    4Qualifying distributions for 2019 from Part
    XII, line 4: bullet$ 40,349
    a Applied to 2018, 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 2019 distributable amount..... 8,979
    e Remaining amount distributed out of corpus 31,370
    5 Excess distributions carryover applied to 2019.    
    (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 1,848,883
    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 2018. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		 
    f Undistributed income for 2019. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2020 ..........     		0
    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 2014 not
    applied on line 5 or line 7 (see instructions) ...     		233,142
    9Excess distributions carryover to 2020.
    Subtract lines 7 and 8 from line 6a ......     		1,615,741
    10 Analysis of line 9:
    a Excess from 2015.... 268,884
    b Excess from 2016.... 1,210,624
    c Excess from 2017.... 21,893
    d Excess from 2018.... 82,970
    e Excess from 2019.... 31,370
    Form 990-PF (2019)
    Form 990-PF (2019)
    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 2019, enter the date of the ruling....... bullet
     
    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) 2019 (b) 2018 (c) 2017 (d) 2016
             
    b 85% of line 2a .........          
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....     		         
    d Amounts included in line 2c not used directly
    for active conduct of exempt activities ..........     		         
    e Qualifying distributions made directly
    for active conduct of exempt activities.
    Subtract line 2d from line 2c ....     		         
    3 Complete 3a, b, or c for the
    alternative test relied upon:
    a “Assets" alternative test—enter:
    (1) Value of all assets ......          
    (2) Value of assets qualifying
    under section 4942(j)(3)(B)(i)    		          
    b “Endowment" alternative test— enter 2/3
    of minimum investment return shown in
    Part X, line 6 for each year listed...     		         
    c “Support" alternative test—enter:
    (1) Total support other than gross
    investment income (interest,
    dividends, rents, payments
    on securities loans (section
    512(a)(5)), or royalties) ....     		         
    (2) Support from general public
    and 5 or more exempt
    organizations as provided in
    section 4942(j)(3)(B)(iii)....     		         
    (3) Largest amount of support
    from an exempt organization    		          
    (4) Gross investment income          
    Part XV
    Supplementary Information (Complete this part only if the 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).)
    ROGER LINDA TETRAULT
    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 (2019)
    Form 990-PF (2019)
    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
    PEACE RIVER BOTANICAL GARDENS
    5800 RIVERSIDE DRIVE
    PUNTA GORDA,FL33982     		    ONGOING CONCERN 1,134
    Total .................................bullet 3a 1,134
    bApproved for future payment
    Total .................................bullet 3b  
    Form 990-PF (2019)
    Form 990-PF (2019)
    Page 12
    Part XVI-A
    Analysis of Income-Producing Activities
    Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
    Related or exempt
    function income
    (See instructions.)
    1Program service revenue: (a)
    Business code     		(b)
    Amount     		(c)
    Exclusion code     		(d)
    Amount
    a
    b
    c
    d
    e
    f
    gFees and contracts from government agencies          
    2 Membership dues and assessments....          
    3 Interest on savings and temporary cash
    investments ...........     		    14 20  
    4 Dividends and interest from securities....     14 1,718  
    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 ............     		        -16
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory          
    11 Other revenue:
    aVANGUARD MONEY MARKET     		  14 14 14 131
    b
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e)..   1,738 115
    13Total. Add line 12, columns (b), (d), and (e)..................
    13
    1,853
    (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.)
    Form 990-PF (2019)
    Form 990-PF (2019)
    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 (2019)
    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
    2019
    Name of the organization
    ROGER & LINDA TETRAULT FOUNDATION
    IRREVOCABLE TRUST
    Employer identification number

    20-6713005
    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) (2019)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2019) Page 2
    Name of organization
    ROGER & LINDA TETRAULT FOUNDATION
    IRREVOCABLE TRUST         		Employer identification number
    20-6713005
    Part I
    Contributors
    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
    ROGER LINDA TETRAULT
    5950 RIVERSIDE DRIVE
     
    PUNTA GORDA, FL33982

    		$ 121,040


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    2
    ROGER LINDA TETRAULT
    5950 RIVERSIDE DRIVE
     
    PUNTA GORDA, FL33982

    		$ 451,653


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    3
    GULF COAST COMMUNITY FOUNDATION INC
     
    601 TAMIAMI TRAIL
     
    VENICE, FL34285

    		$ 149,149


    (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) (2019)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2019)
    Page 3
    Name of organization
    ROGER & LINDA TETRAULT FOUNDATION
    IRREVOCABLE TRUST         		Employer identification number

    20-6713005
    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
    1
    		 4000 SHARES BANK OF AMERICA STOC $ 121,040 2018-05-16
    (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) (2019)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2019)
    Page 4
    Name of organization
    ROGER & LINDA TETRAULT FOUNDATION
    IRREVOCABLE TRUST         		Employer identification number

    20-6713005
    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) (2019)

    Additional Data


    Software ID:  
    Software Version:  

    TY 2017 AccountingFeesSchedule
    Name:
    ROGER & LINDA TETRAULT FOUNDATION
     
    IRREVOCABLE TRUST
    EIN:
    20-6713005
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ACCOUNTING 6,375 3,188   3,187

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

    TY 2017 DepreciationSchedule
    Name:
    ROGER & LINDA TETRAULT FOUNDATION
     
    IRREVOCABLE TRUST
    EIN:
    20-6713005
    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
    5751 BEECHWOOD 2007-07-05 279,451              
    5800 RIVERSIDE DRIVE 2007-01-04 973,777              
    5827 RIVERSIDE DRIVE 2006-12-19 330,065              
    STUBB PROPERTY 2007-06-13 2,500              
    GARDEN DEVELOPMENT 2007-07-03 129,143              
    GARDEN PROPERTY ADDITIONS 2010-10-31 34,007              
    GARDEN DEVELOPMENT II 2010-10-31 33,864              
    SCULPTURE 2010-10-31 12,100              
    VACANT LOT - RIVERSIDE 2012-02-18 875              
    GARDEN DEVELOPMENT IMPROVEMENTS 2011-10-31 75,667              
    GARDEN DEVELOPMENT IMPROVEMENTS 2012-10-31 165,764              
    GARDEN DEVELOPMENT 2 IMPROVEMENTS 2011-10-31 46,585              
    GARDEN DEVELOPMENT 2 IMPROVEMENTS 2012-10-31 18,391              
    SCULPURE IMPROVEMENTS 2011-12-31 5,886              
    SCULPURE IMPROVEMENTS 2012-10-31 143,043              
    GARDEN PLANTS 2012-10-31 14,603              
    PHASE 1 2012-10-31 34,940              
    PHASE I IMPROVEMENTS 2013-10-31 102,495              
    PHASE II 2013-10-31 20,700              
    GARDEN DEVELOPMENT IMPROVEMENTS 2013-10-31 4,865              
    GARDEN DEVELOPMENT IMPROVEMENTS 2013-10-31 50,711              
    SCULPTURE ADDITIONS 2013-10-31 59,580              
    SCULPTURE PURCHASES 2013-10-31 58,465              
    GARDEN COMMUNITY CENTER 2013-10-31 118              
    DRAWING FILE 2014-09-14 610 547 200DB 5.0000 34      
    GARDEN COMMUNITY CENTER IMPROVEMENTS 2014-10-31 4,875              
    GARDEN DEVELOPMENT IMPROVEMENTS 2014-10-31 21,676              
    GARDEN DEVELOPMENT II IMPROVEMENTS 2014-10-31 27,055              
    PHASE I IMPROVEMENTS 2014-10-31 31,709              
    PHASE II IMPROVEMENTS 2014-10-31 135,924              
    SCULPTURE ADDITIONS 2014-10-31 2,497              
    SCULPUTRE PURCHASE ADDITIONS 2014-10-31 7,822              
    SCULPTURE CONTAINER 2013-11-30 1,851              
    SCULPTURE - KEEL 2014-10-31 64,396              
    SCULPTURE - THINKER 2014-10-31 15,231              
    ARTWORK 2014-10-31 5,699              
    GARDEN POND 2014-10-31 5,000              
    TREE TRELLIS 2014-10-31 10,933              
    OFFICE EQUIPMENT 2014-11-13 1,427 1,016 200DB 5.0000 165      
    PAINT SPRAYER 2015-01-15 408 290 200DB 5.0000 47      
    PUMP 2015-04-14 2,489 1,772 200DB 5.0000 287      
    JOHN DEERE UTILITY TRACTOR & ACCESS 2015-06-11 58,763 20,987 S/L 7.0000 8,395      
    PHASE 1 - LANDSCAPING 2015-10-15 326              
    PHASE 1 - CONST & L/S 2015-10-31 928              
    PHASE 1 - CONST 2015-10-31 11,320              
    PHASE II IMPROVEMENTS 2015-10-31 283,647              
    5850 RIVERSIDE DRIVE 2015-10-31 340,373              
    GARDEN DEVELOPMENT IMPROVEMENTS 2015-10-31 3,724              
    GARDEN DEVELOPMENT II IMPROVEMENTS 2015-10-31 27,888              
    GARDEN POND IMPROVEMENTS 2015-10-31 9,614              
    GARDEN EQUIPMENT 2015-10-31 2,184              
    POND BRIDGE 2014-12-18 2,000              
    GARDEN GATE 2015-10-31 1,214              
    RETAINING WALL 2015-10-31 18,750              
    BUILDING J 2015-10-26 4,500              
    SCULPTURE ADDITION 2015-02-17 1,325              
    GARDEN COMMUNITY CENTER IMPROVEMENTS 2015-10-15 455,245              
    TREE TRELLIS ADDITIONS 2015-10-31 35,402              
    SMALL TRACTOR 2016-07-18 319 68 S/L 7.0000 46      
    TRACTOR IMPROVEMENTS 2016-06-16 438 94 S/L 7.0000 62      
    CONSTRUCTION PHASE I L/S IMPROVEMENTS 2016-10-31 100              
    CONSTRUCTION PHASE I CONST & L/S 2016-10-31 1,868              
    PHASE I CONSTRUCTION IMPROVEMENTS 2016-10-31 22,847              
    CONSTRUCTION PHASE II IMPROVEMENTS 2016-10-31 187,178              
    PHASE II LANDSCAPING 2016-10-31 118,417              
    GARDEN DEVELOPMENT IMPROVEMENTS 2016-10-31 3,209              
    GARDEN DEVELOPMENT II IMPROVE,MENTS 2016-10-31 5,068              
    ARTWORK ADDITIONS 2016-06-05 275              
    GARDEN POND IMPROVEMENTS 2016-10-31 574,132              
    BUILDING J IMPROVEMENTS 2016-10-31 18,294              
    SCULPTURE - FEUEMANN 2016-10-31 140,000              
    SCULPTURE ADDITIONS 2016-04-08 2,500              
    GARDEN WALKWAY - NORTH 2016-10-31 626              
    GARDEN WALKWAY - SOUTH 2016-10-31 2,250              
    GARDEN DEVELOPMENT III 2016-10-31 225              
    GARDEN COMMUNITY IMPROVEMENTS 2016-10-31 350,487              
    TREE TRELLIS ADDITIONS 2016-03-14 2,620              
    POST HOLE DIGGER 2016-12-20 596 99 S/L 5.0000 120      
    FOUR WHYNTER 14,000 BTU DUAL A/C UNITS 2017-09-01 1,374 46 S/L 5.0000 275      
    PHASE 1 L/S IMPROVEMENTS 2017-10-31 20,023              
    PHASE II CONSTRUCTION IMPROVEMENTS 2017-10-31 110,396              
    PHASE II LANDSCAPING IMPROVEMENTS 2017-10-31 30,736              
    PHASE I CONST IMPROVEMENTS 2017-10-31 44,631              
    GARDEN DEVELOPMENT IMPROVEMENTS 2017-10-31 5,724              
    GARDEN POND IMPROVEMENTS 2017-10-31 49,085              
    GARDEN GATE IMPROVEMENTS 2017-10-31 38,830              
    RETAINING WALL IMPR 2017-10-31 304              
    BUILDING J IMPROV 2017-10-31 47,718              
    SCULPUTRE FEUEMANN ADD 2017-10-31 62,000              
    GARDEN WALKWAY NORTH IMPROV 2017-10-31 18,778              
    GARDEN WALKWAY SOUTH IMPROV 2017-10-31 2,850              
    GARDEN DEV PHASE III IMPROV 2017-10-31 4,054              
    TICKET BOOTH 2017-10-31 6,107              
    SCULPUTRE - OSTRICHES 2017-10-31 8,443              
    GARDEN SIGNS 2017-10-31 13,519              
    GARDEN PLANTS IMPROV 2017-10-31 3,927              
    SCULPUTRE PURCHASE ADD 2017-10-31 11,914              
    GARDEN COMMUNITY IMP 2017-10-31 11,884              
    GARDEN DEVELOPMNENT II IMPROV 2017-10-31 18,775              
    CEMENT MIIXER 2018-03-05 724   200DB 5.0000 145      
    SMALL EQUIPMENT 2018-04-03 188   200DB 5.0000 38      
    PHASE 1 LS ADDITIONS 2018-10-31 10,917              
    PHASE 1 CONST & LAND IMPROV 2018-10-31 15,175              
    PHASE 1 CONST IMPROV 2018-10-31 31,012              
    PHASE II CONSTRUCTION IMPROV 2018-10-31 14,785              
    PHASE II LS IMPROV 2018-10-31 15,327              
    GARDEN DEV IMPROV 2018-10-31 653              
    GARDEN DEV II IMPROV 2018-10-31 2,203              
    GARDEN POND IMPROV 2018-10-31 17,216              
    GARDEN EQUIPMENT IMPROV 2018-10-31 10,543              
    RETAINING WALL IMPROV 2018-10-31 3,948              
    BUILDING J IMPROV 2018-10-31 25,026              
    GARDENWALKWAY NORTH IMPROV 2018-10-31 3,003              
    GARDEN DEV PHASE III 2018-10-31 21,272              
    TICKET BOOTH IMPROV 2018-10-31 4,656              
    GARDEN SIGNS IMPROV 2018-10-31 1,263              
    PHASE III LS 2018-10-31 6,390              
    WELCOME CENTER 2018-10-31 35,013              
    SCULPTURE FIRE & HARMONY 2018-10-31 210,000              
    PHASE III DEVELOPMENT 2018-10-31 23,702              
    GARDEN PLANTS IMPROV 2018-10-31 5,039              
    SCULPTURE PURCHASE ADD 2018-10-31 18,177              

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

    TY 2017 GainLossSaleOtherAssetsSch
    Name:
    ROGER & LINDA TETRAULT FOUNDATION
     
    IRREVOCABLE TRUST
    EIN:
    20-6713005
    Name Date Acquired How Acquired Date Sold Purchaser Name Gross Sales Price Basis Basis Method Sales Expenses Total (net) Accumulated Depreciation
    1500SHS BANK OF AMERICA CORP 2018-06 PURCHASE 2017-07   45,374 45,390     -16  

    TY 2017 InvestmentsCorpStockSchedule
    Name:
    ROGER & LINDA TETRAULT FOUNDATION
     
    IRREVOCABLE TRUST
    EIN:
    20-6713005
    Name of Stock End of Year Book Value End of Year Fair Market Value
    VANGUARD BANK OF AMERICA 75,650 68,750

    TY 2017 LandEtcSchedule2
    Name:
    ROGER & LINDA TETRAULT FOUNDATION
     
    IRREVOCABLE TRUST
    EIN:
    20-6713005
    Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
    DRAWING FILE 610 581 29  
    SMAL TRACTOR 319 114 205 248
    OFFICE EQUIPMENT 4,324 3,576 748 1,086
    JOHN DEERE TRACTOR 59,798 29,756 30,042 39,400
    DUAL AC 1,374 321 1,053 1,053
    CEMENT MIXER 724 145 579 627
    SMALL EQUIPMENT 188 38 150 166
    5751 BEECHWOOD 279,451   279,451 279,451
    5800 RIVERSIDE DRIVE 973,777   973,777 973,777
    5827 RIVERSIDE DRIVE 330,065   330,065 330,065
    5850 RIVERSIDE DRIVE 340,373   340,373 340,373
    ARTWORK 5,974   5,974 5,974
    BUILDING J 95,539   95,539 95,539
    STUB PROPERTY 2,500   2,500 2,500
    GARDEN DEVELOPMENT 444,432   444,432 444,432
    GARDEN DEVELOPMENT II 230,537   230,537 230,537
    GARDEN EQUIPMENT 12,726   12,726 12,726
    GARDEN GATE 40,044   40,044 40,044
    SCULPTURE 226,930   226,930 226,930
    RIVERSIDE DRIVE - VACANT LOT 875   875 875
    GARDEN PLANTS 23,568   23,568 23,568
    CONSTRUCTION - PHASE I 328,291   328,291 328,291
    CONSTRUCTION - PHASE II 917,110   917,110 917,110
    POND BRIDGE 2,000   2,000 2,000
    RETAINING WALL 23,002   23,002 23,002
    SCULPTURE PURCHASE 96,378   96,378 96,378
    GARDEN COMMUNITY CENTER 822,609   822,609 822,609
    GARDEN POND 655,046   655,046 655,046
    SCULPTURE KEEL 64,396   64,396 64,396
    SCULPTURE - THINKER 15,230   15,230 15,230
    SCULPTURE - CONTAINER 1,851   1,851 1,851
    TREE TRELLIS 48,955   48,955 48,955
    FEUMANN SCULPTURES 202,000   202,000 202,000
    GARDEN DEVELOPMENT III 25,551   25,551 25,551
    GARDEN WALKWAY - NORTH 22,407   22,407 22,407
    GARDEN WALKWAY - SOUTH 5,100   5,100 5,100
    TICKET BOOTH 10,762   10,762 10,762
    SCULPTURE - OSTRICHES 8,443   8,443 8,443
    GARDEN SIGNS 14,782   14,782 14,782
    PHASE III LANDSCAPING 6,390   6,390 6,390
    WELCOME CENTER 35,012   35,012 35,012
    SCULPTURE - FIRE & HARMONY 210,000   210,000 210,000
    PHASE III DEVELOPMENT 23,702   23,702 23,702


    TY 2017 MortgagesAndNotesPayableSch
    Name:
    ROGER & LINDA TETRAULT FOUNDATION
     
    IRREVOCABLE TRUST
    EIN:
    20-6713005
    Total Mortgage Amount:  

    Item No. 1
    Lender's Name JOHN DEERE
    Lender's Title  
    Relationship to Insider  
    Original Amount of Loan 58,763
    Balance Due 17,715
    Date of Note 2015-05
    Maturity Date 2020-06
    Repayment Terms NO INTEREST
    Interest Rate  
    Security Provided by Borrower TRACTOR
    Purpose of Loan  
    Description of Lender Consideration  
    Consideration FMV 17715

    Item No. 2
    Lender's Name THE SECOND LSC LTD
    Lender's Title  
    Relationship to Insider  
    Original Amount of Loan 210,000
    Balance Due 180,000
    Date of Note 2018-03
    Maturity Date 2024-10
    Repayment Terms NO INTEREST
    Interest Rate  
    Security Provided by Borrower SCULPTURE--FIRE & HARMONY
    Purpose of Loan  
    Description of Lender Consideration  
    Consideration FMV 180000


    TY 2017 OtherExpensesSchedule
    Name:
    ROGER & LINDA TETRAULT FOUNDATION
     
    IRREVOCABLE TRUST
    EIN:
    20-6713005
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    EXPENSES        
    ADMIN & OFFICE 649     649
    INSURANCE 624     624
    REPAIRS & MAINTENANCE 3,835     3,835
    GIFTS 1,500     1,500


    TY 2017 OtherIncomeSchedule2
    Name:
    ROGER & LINDA TETRAULT FOUNDATION
     
    IRREVOCABLE TRUST
    EIN:
    20-6713005
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    OTHER REVENUE 131    


    TY 2017 OtherLiabilitiesSchedule
    Name:
    ROGER & LINDA TETRAULT FOUNDATION
     
    IRREVOCABLE TRUST
    EIN:
    20-6713005
    Description Beginning of Year - Book Value End of Year - Book Value
    LOAN PAYABLE 250,000  


    TY 2017 OtherProfessionalFeesSchedule
    Name:
    ROGER & LINDA TETRAULT FOUNDATION
     
    IRREVOCABLE TRUST
    EIN:
    20-6713005
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    OTHER PROFESSIONAL FEES 175     175


    TY 2017 SubstantialContributorsSch
    Name:
    ROGER & LINDA TETRAULT FOUNDATION
     
    IRREVOCABLE TRUST
    EIN:
    20-6713005
    Name Address
    ROGER LINDA TETRAULT 5950 RIVERSIDE DRIVE
    PUNTA GORDA,FL33982


    TY 2017 TaxesSchedule
    Name:
    ROGER & LINDA TETRAULT FOUNDATION
     
    IRREVOCABLE TRUST
    EIN:
    20-6713005
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    REAL ESTATE TAXES 718     718
    ANNUAL LEASE FEE 2,668     2,668
    LICENSES 225     225