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
2018
Open to Public Inspection
For calendar year 2018, or tax year beginning 01-01-2018 , and ending 12-31-2018
Name of foundation
THE SHEPHERDS HAND
 
Number and street (or P.O. box number if mail is not delivered to street address)4943 BIRCHCREST DR
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
OSCODA, MI48750
A Employer identification number

38-2092191
B Telephone number (see instructions)

(248) 207-7580
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$9,511,719J 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)  
2 Check bullet.............
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities... 234,051 234,051  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 196,161
b Gross sales price for all assets on line 6a 1,647,011
7 Capital gain net income (from Part IV, line 2)... 196,161
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).......      
12 Total. Add lines 1 through 11........ 430,212 430,212  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 14,600 7,300   7,300
14 Other employee salaries and wages......        
15 Pension plans, employee benefits....... 8,932 4,466   4,466
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment 4,825 2,413   2,412
c Other professional fees (attach schedule).... Click to see attachment 36,761 36,761   0
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment 18,084 231   0
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings....... 97 0   97
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 2,139 913   1,226
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 85,438 52,084   15,501
25 Contributions, gifts, grants paid....... 471,064 471,064
26 Total expenses and disbursements. Add lines 24 and 25 556,502 52,084   486,565
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -126,290
b Net investment income (if negative, enter -0-) 378,128
c Adjusted net income (if negative, enter -0-)...  
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............. 26,339 35,355 35,355
2 Savings and temporary cash investments......... 266,940 118,239 118,239
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..........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)....... 8,355,476 Click to see attachment8,365,716 9,353,243
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 bullet  
Less: accumulated depreciation (attach schedule) bullet        
15 Other assets (describe bullet) Click to see attachment1,356 Click to see attachment4,882 Click to see attachment4,882
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 8,650,111 8,524,192 9,511,719
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe bullet) Click to see attachment3,600 Click to see attachment3,971
23 Total liabilities (add lines 17 through 22)......... 3,600 3,971
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..................    
25 Temporarily restricted...............    
26 Permanently restricted...............    
Foundations that do not follow SFAS 117, check here bullet
and complete lines 27 through 31.
27 Capital stock, trust principal, or current funds........ 0 0
28 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
29 Retained earnings, accumulated income, endowment, or other funds 8,646,511 8,520,221
30 Total net assets or fund balances (see instructions)..... 8,646,511 8,520,221
31 Total liabilities and net assets/fund balances (see instructions). 8,650,111 8,524,192
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
8,646,511
2
Enter amount from Part I, line 27a .....................
2
-126,290
3
Other increases not included in line 2 (itemize) bullet
3
0
4
Add lines 1, 2, and 3 ..........................
4
8,520,221
5
Decreases not included in line 2 (itemize) bullet
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30 .
6
8,520,221
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 PUBLICLY TRADED SECURITIES P    
b CAPITAL GAINS DIVIDENDS P    
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 1,502,832   1,450,850 51,982
b 144,179     144,179
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       51,982
b       144,179
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 2 196,161
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))
2017 477,742 10,060,144 0.047489
2016 461,663 9,408,340 0.049070
2015 476,843 9,811,406 0.048601
2014 516,121 10,035,963 0.051427
2013 508,510 10,652,341 0.047737
2
Total of line 1, column (d) .....................
2
0.244324
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
0.048865
4
Enter the net value of noncharitable-use assets for 2018 from Part X, line 5......
4
10,223,009
5
Multiply line 4 by line 3......................
5
499,547
6
Enter 1% of net investment income (1% of Part I, line 27b)...........
6
3,781
7
Add lines 5 and 6........................
7
503,328
8
Enter qualifying distributions from Part XII, line 4,.............
8
486,565
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:   (attach copy of letter if necessary–see instructions)
b Domestic foundations that meet the section 4940(e) requirements in Part V, check 1 7,563
hereBulletand enter 1% of Part I, line 27b...................
c All other domestic foundations enter 2% of line 27b. Exempt foreign organizations enter 4% of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2 0
3 Add lines 1 and 2........................... 3 7,563
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 7,563
6 Credits/Payments:
a 2018 estimated tax payments and 2017 overpayment credited to 2018 6a 11,240
b Exempt foreign organizations—tax withheld at source...... 6b
c Tax paid with application for extension of time to file (Form 8868)... 6c 5,500
d Backup withholding erroneously withheld ........... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 16,740
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  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10 9,177
11 Enter the amount of line 10 to be: Credited to 2019 estimated taxBullet9,177 RefundedBullet 11 0
Part VII-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? (see Instructions
for definition).................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. bullet$ 0(2) On foundation managers.bullet$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?........
4a
 
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)
    bulletMI
    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
     
    No
    10
    Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
    and addresses. ...............................
    10
     
    No
    Form 990-PF (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
    Yes
     
    Website addressbulletN/A
    14
    The books are in care ofbulletRICHARD A PORTER Telephone no.bullet (248) 207-7580

    Located atbullet4943 BIRCHCREST DROSCODAMI ZIP+4bullet48750
    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
    RICHARD PORTER PRESIDENT
    10.00     		14,600 7,815 0
    4943 BIRCHCREST DR
    OSCODA,MI48750
    SHARON PORTER SECRETARY/TREASURER
    1.00     		0 0 0
    4943 BIRCHCREST DR
    OSCODA,MI48750
    RICHARD PORTER JR TRUSTEE
    0.00     		0 0 0
    4943 BIRCHCREST DR
    OSCODA,MI48750
    AMANDA NIELSEN VICE PRESIDENT
    0.00     		0 0 0
    981 RUCKEL
    NICEVILLE,FL32578
    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  
    2  
    3  
    4  
    Part IX-B
    Summary of Program-Related Investments (see instructions)
    Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
    1  
    2  
    All other program-related investments. See instructions.
    3  
    Total. Add lines 1 through 3.........................bullet0
    Form 990-PF (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
    10,259,330
    b
    Average of monthly cash balances.......................
    1b
    119,359
    c
    Fair market value of all other assets (see instructions)................
    1c
    0
    d
    Total (add lines 1a, b, and c).........................
    1d
    10,378,689
    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
    10,378,689
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
    155,680
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    10,223,009
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    511,150
    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
    511,150
    2a
    Tax on investment income for 2018 from Part VI, line 5......
    2a
    7,563
    b
    Income tax for 2018. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    7,563
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    503,587
    4
    Recoveries of amounts treated as qualifying distributions................
    4
    0
    5
    Add lines 3 and 4............................
    5
    503,587
    6
    Deduction from distributable amount (see instructions).................
    6
    0
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII, line 1 ...
    7
    503,587
    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
    486,565
    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
     
    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
    486,565
    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
    486,565
    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 7 503,587
    2 Undistributed income, if any, as of the end of 2018:
    a Enter amount for 2017 only....... 456,151
    b Total for prior years:20, 20, 20 0
    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........ 0
    4Qualifying distributions for 2018 from Part
    XII, line 4: bullet$ 486,565
    a Applied to 2017, but not more than line 2a 456,151
    b Applied to undistributed income of prior years
    (Election required—see instructions).....     		0
    c Treated as distributions out of corpus (Election
    required—see instructions)........     		0
    d Applied to 2018 distributable amount..... 30,414
    e Remaining amount distributed out of corpus 0
    5 Excess distributions carryover applied to 2018. 0 0
    (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 0
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ..........     		0
    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......     		0
    d Subtract line 6c from line 6b. Taxable amount
    —see instructions ...........     		0
    e Undistributed income for 2017. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		0
    f Undistributed income for 2018. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2019 ..........     		473,173
    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) .......     		0
    8 Excess distributions carryover from 2013 not
    applied on line 5 or line 7 (see instructions) ...     		0
    9Excess distributions carryover to 2019.
    Subtract lines 7 and 8 from line 6a ......     		0
    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
     
    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
             
    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).)
    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 e-mail address of the person to whom applications should be addressed:
    RICHARD A PORTER
    4943 BIRCHCREST DR
    OSCODA,MI48750
    (248) 207-7580
    bThe form in which applications should be submitted and information and materials they should include:
    THE ORGANIZATION SHOULD SEND INFORMATION, TAX STATUS, NEEDS, AREA OF MINISTRY, WEBSITE, AND BROCHURES TO THE SHEPHERDS HAND.
    cAny submission deadlines:
    NONE
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    NONE
    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
    410 BRIDGE
    PO BOX 450
    ALPHARETTA,GA30009     		  PC MINISTRY 702
    A WOMAN'S CHOICE INC
    1234 LIME ST
    LAKELAND,FL33801     		  PC PREGNANCY CENTER 5,000
    ALLIANCE DEFENDING FREEDOM
    15100 N 90TH ST
    SCOTTSDALE,AZ85260     		  PC LEGAL DEFENSE 10,000
    ALLIANCE FOR THERAPEUTIC CHOICE
    301 W 5400 S 203
    SALT LAKE CITY,UT84107     		  PC MENTAL HEALTH CARE SOLUTIONS 10,000
    ALPHA WOMENS CENTER INC
    1725 DIVISION AVE S
    GRAND RAPIDS,MI49507     		  PC FAMILY SUPPORT 2,000
    AMERICA FAMILY ASSOCIATION
    PO BOX DRAWER 2440
    TUPELO,MS38803     		  PC CHRISTIAN MINISTRY 500
    AMERICAN DECENCY ASSOCIATION
    PO BOX 202
    FREEMONT,MI49412     		  PC FAMILY VALUES 500
    AMERICAN FEDERATION FOR CHILDREN
    1660 L STREET NW SUITE 1000
    WASHINGTON,DC20036     		  PC EDUCATIONAL 2,000
    ANSWERS IN GENESIS
    PO BOX 510
    HEBRON,KY41048     		  PC CHRISTIAN MINISTRY 5,000
    BAIR LAKE BIBLE CAMP
    12500 PRANG STREET
    JONES,MI49061     		  PC KIDS CAMP MINISTRY 13,000
    BALLOTPEDIA
    27780 INDIAN CREEK DR STE 100
    DULLES,VA20166     		  PC EDUCATIONAL 3,000
    BAPTIST MID-MISSIONS
    PO BOX 308011
    CLEVELAND,OH44130     		  PC MISSIONARY ORGANIZATION 6,500
    BELLEVILLE YOUNG LIFE
    PO BOX 72
    BELLEVILLE,MI48112     		  PC MENTORING CHILDREN AND YOUNG ADULTS 3,000
    BIBLE BASICS INTERNATIONAL
    PO BOX 726
    ODESSA,FL33556     		  PC MISSIONS 500
    BIBLE LEAGUE INTERNATIONAL
    1 BIBLE LEAGUE PLAZA
    CRETE,IL60417     		  PC MISSIONARY ORGANIZATION 3,500
    BIG LIFE MINISTRIES
    PO BOX 110431
    NAPLES,FL34108     		  PC FAMILY MINISTRY 5,000
    BILLY GRAHAM EVANGELISTIC ASSOCIATION
    PO BOX 1270
    CHARLOTTE,NC28201     		  PC EVANGELISTIC MINISTRY 10,000
    BREAD OF LIFE RESCUE MISSION
    PO BOX 1414
    CROSSVILLE,TN38557     		  PC RESCUE MISSION 1,500
    BRIAN'S SAFE HOUSE
    PO BOX 1122
    BECKLEY,WV25801     		  PC REHAB MINISTRY 10,000
    CALM ORGANIZATION INC
    201 REDWOOD AVE
    NICEVILLE,FL32578     		  PC FAMILY SUPPORT 5,000
    CEF OF FLORIDA'S HEARTLAND
    2110 SYLVESTER RD STE 210
    LAKELAND,FL33803     		  PC CHILDRENS MINISTRIES 5,000
    CHILD EVANGELISM FELLOWSHIP
    PO BOX 348
    WARRENTON,MO633830348     		  PC CHILDRENS MINISTRIES 3,000
    CHRISTIAN FILM & TELEVISION COMMISSION
    1151 AVENIDA ACASO
    CAMSRILLO,CA93012     		  PC CHRISTIAN MINISTRY 3,000
    CHRISTWAY MINISTRIES
    253 RINGWOOD RD APT 2
    FREEVILLE,NY13068     		  PC HOME MISSION 15,000
    COMPASSION INTERNATIONAL
    12290 VOYAGER PARKWAY
    COLORADO SPRINGS,CO80997     		  PC YOUTH SUPPORT 1,560
    CRU
    PO BOX 628222
    ORLANDO,FL328628222     		  PC COLLEGE MINISTRY 2,500
    DARE 2 SHARE
    PO BOX 745323
    ARVADA,CO80006     		  PC KIDS MINISTRY 10,000
    DETROIT RESCUE MISSION
    PO BOX 312087
    DETROIT,MI48231     		  PC RESCUE MISSION 2,000
    EMPOWER MINISTRIES INTERNATIONAL
    PO BOX 327
    HUNTERSVILLE,NC28070     		  PC FOREIGN MISSIONS 3,000
    FAITHRIDERS
    7100 US HWY 17
    FLEEMING ISLAND,FL32003     		  PC MOTORCYCLE MINISTRY 1,000
    FAMILY RESEARCH COUNCIL
    801 G ST NW
    WASHINGTON,DC20001     		  PC EDUCATIONAL 2,000
    FARMINGTON YOUNG LIFE
    PO BOX 798
    FARMINGTON,MI483320798     		  PC YOUTH MINISTRY 3,000
    FIRST BAPTIST CHURCH AT THE MALL
    1010 E MEMORIAL BLVD
    LAKELAND,FL33801     		  PC CHURCH DEVELOPMENT 800
    FOCUS ON THE FAMILY
    8655 EXPLORER DR
    COLORADO SPRINGS,CO80995     		  PC FAMILY MINISTRY 5,000
    FORGOTTEN MAN MINISTRIES
    3940 FRUIT RIDGE NW
    GRAND RAPIDS,MI49544     		  PC PRISON MINISTRY 5,000
    FULFILLING ENDEAVORS
    301 N FLORIDA AVE
    LAKELAND,FL33801     		  PC FAMILY MINISTRIES 20,500
    GEORGE FAILE FOUNDATION
    PO BOX 109
    ROME,GA30162     		  PC MEDICAL MINISTRY 5,000
    GOOD NEWS PRODUCTIONS INTERNATIONAL
    PO BOX 222
    JOPLIN,MO64802     		  PC CHRISTIAN MINISTRY 3,000
    GROWTHTRAC MINISTRIES
    2413 W ALGONQUIN RD 213
    ALGONQUIN,IL60102     		  PC CHRISTIAN MINISTRY 10,000
    HAVEN HORSE RANCH
    7333 COUNTY ROAD 208
    ST AUGUSTINE,FL32092     		  PC YOUTH REHAB 15,000
    HEARTLAND INSTITUTE
    3939 N WILKE RD
    ARLINGTON HTS,IL600049916     		  PC EDUCATIONAL 5,000
    HILLSDALE COLLEGE
    33 E COLLEGE ST
    HILLSDALE,MI49242     		  PC COLLEGE 750
    HIS HOUSE CHRISTIAN FELLOWSHIP
    1171 TROWBRIDGE RD
    EAST LANSING,MI48823     		  PC COLLEGE STUDENT MINISTRY 10,000
    HURON FOREST CAMP CEDARRIDGE INC
    PO BOX 700283
    PLYMOUTH,MI48170     		  PC CHRISTIAN KIDS CAMP 10,000
    IDOLSASIDE MINISTRIES
    214 ORANGE ST STE D
    AUBURNDALE,FL33823     		  PC YOUTH MINISTRY 5,200
    INDOPARTNERS AGENCY
    550 BASELAND RD 102-509
    MESA,AZ85210     		  PC MISSIONS 1,000
    INTERACTION
    PO BOX 863
    WHEATON,IL60189     		  PC KIDS MINISTRY 4,000
    JESUS ONLINE MINISTRIES
    PO BOX 1643
    HIGLEY,AZ85236     		  PC MINISTRY 8,000
    JUDICIAL WATCH
    PO BOX 96234
    WASHINGTON,DC20077     		  PC EDUCATIONAL 1,000
    KEYS FOR KIDS MINISTRIES
    2060 43RD ST SE
    GRAND RAPIDS,MI49508     		  PC CHRISTIAN MINISTRY 10,000
    LABAN MINISTRIES
    PO BOX 251
    TAYLOR,MI48180     		  PC MISSION ORGANIZATION 4,000
    LIFE LEGAL DEFENSE FOUNDATION
    PO BOX 2105
    NAPA,CA94558     		  PC LEGAL DEFENSE 5,000
    LIFE TRAINING INSTITUTE
    PO BOX 50918
    COLORADO SPRINGS,CO80919     		  PC EDUCATIONAL 5,000
    LIGHTHOUSE MINISTRIES
    PO BOX 3112
    LAKELAND,FL33802     		  PC RESCUE MISSION 5,000
    MACKINAC CENTER
    140 W MAIN ST
    MIDLAND,MI48640     		  PC EDUCATIONAL 2,500
    MEDIA RESEARCH CENTER
    325 S PATRICK ST
    ALEXANDRIA,VA22314     		  PC MEDIA RESEARCH 500
    MICHIGAN FAMILY FORUM
    PO BOX 15216
    LANSING,MI48901     		  PC EDUCATIONAL 1,500
    NATIONAL ASSOCIATION OF SCHOLARS
    1 AIRPORT PLACE ST 7 8
    PRINCETON,NJ08540     		  PC EDUCATIONAL 500
    NATIONAL BLACK PRO-LIFE CONGRESS
    PO BOX 981084
    YPSILANTI,MI48197     		  PC HEALTH MISSION 3,000
    NAVIGATORS
    PO BOX 6000
    COLORADO SPRINGS,CO80934     		  PC CHRISTIAN MINISTRY 500
    OMF INTERNATIONAL
    10 WEST DRY CREEK CIRCLE
    LITTLETON,CO80120     		  PC MISSIONS 10,000
    PACIFIC GARDEN MISSION
    1458 S CANAL ST
    CHICAGO,IL60607     		  PC RESCUE MISSION 4,000
    PRISON FELLOWSHIP
    PO BOX 1550
    MERRIFIELD,VA22116     		  PC PRISON MINISTRY 1,500
    PROJECT VERITAS
    1214 W BOSTON POST RD 145
    MAMARONECK,NY10543     		  PC EDUCATIONAL 3,000
    PUBLIC INTEREST LEGAL
    32 E WASHINGTON ST STE 1675
    INDIANAPOLIS,IN46204     		  PC EDUCATIONAL 1,000
    QPLACE
    PO BOX 1581
    WHEATON,IL60187     		  PC CHRISTIAN EVANGELISTIC MINISTRY 15,052
    RIO GRANDE BIBLE INSTITUTE
    4300 SOUTH US HWY 281
    EDINBURG,TX78539     		  PC EDUCATIONAL 10,000
    ROYAL FAMILY KIDS
    3000 W MACARTHUR BLVD 412
    SANTA ANA,CA92704     		  PC CHRISTIAN FOSTER KIDS CAMP 15,000
    SAMARITAN'S PURSE
    PO BOX 3000
    BOONE,NC28607     		  PC MISSIONS 5,000
    SAT-7
    PO BOX 2770
    EASTON,MD21601     		  PC MISSION ORGANIZATION 15,000
    SPECIAL OLYMPICS
    CENTRAL MICHIGAN UNIVERSITY
    MT PLEASANT,MI48859     		  PC PROVIDE TRAININGS & COMPETITIONS TO PEOPLE WITH INTELLECTUAL DISABILITIES 1,000
    ST STEPHENS EPISCOPAL CHURCH
    1820 COUNTRY RD 540A
    LAKELAND,FL33811     		  PC CHURCH MINISTRY 1,000
    STATE POLICY NETWORK
    1655 NORTH FORT MYERS DR STE 360
    ARLINGTON,VA22209     		  PC EDUCATIONAL 2,000
    STRAIGHT AHEAD MINISTRIES INC
    100 GROVE ST
    WORCESTER,MA01605     		  PC CRIMINAL REHAB MINISTRY 13,000
    STUDENT MINISTRY ESSENTIALS INC
    3616 HARDEN BLVD 362
    LAKELAND,FL33803     		  PC YOUTH MINISTRY 2,000
    STUDENTS FOR LIFE OF AMERICA
    9255 CENTER ST STE 300
    MANASSAS,VA20110     		  PC EDUCATIONAL 3,000
    TEEN MISSIONS INTERNATIONAL INC
    885 E HALL RD
    MERRITT IS,FL32953     		  PC TEEN MISSIONS 2,000
    THE BEREAN CALL
    910 SE WILSON AVE STE B2
    BEND,OR97702     		  PC MINISTRY AND NEWSLETTER 3,000
    THE FOUNDATION ENDOWMENT
    29 S CHESTNUT ST PO BOX 739
    WARRENTON,VA20188     		  PC EDUCATIONAL 500
    THE HERITAGE FOUNDATION
    PO BOX 2966
    THOMASVILLE,GA31799     		  PC EDUCATIONAL 500
    THE SALVATION ARMY
    1424 NE EXPRESS WAY
    ATLANTA,GA30329     		  PC RESCUE MISSION 5,000
    THINK FREELY MEDIA
    1101 K STREET NW STE 810
    WASHINGTON,DC20005     		  PC EDUCATIONAL 2,000
    VILLAGE MINISTRIES INTERNATIONAL
    5350 S WESTERN AVE STE 200
    OKLAHOMA CITY,OK73109     		  PC FOREIGN MISSIONS 13,000
    WALLBUILDER PRESENTATIONS INC
    PO BOX 397
    ALEDO,TX76008     		  PC EDUCATIONAL 5,000
    WASHTENAW COUNTY YOUNG LIFE
    PO BOX 2984
    ANN ARBOR,MI48106     		  PC YOUTH MINISTRY 4,000
    WINGMAN NATION
    PO BOX 118
    LAKELAND,FL33802     		  PC MEN'S MINISTRY 10,000
    WOMEN AT RISK INTERNATIONAL
    PO BOX 2523
    GRAND RAPIDS,MI49501     		  PC EDUCATIONAL 5,000
    YOUTH FOR CHRIST OF DETROIT
    PO BOX 40801
    DETROIT,MI48240     		  PC INNER CITY YOUTH MINISTRY 10,000
    YOUTH HAVEN
    PO BOX 97
    RIVES JUNCTION,MI49277     		  PC KIDS' CAMP FOR THE POOR 15,000
    Total .................................bullet 3a 471,064
    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
    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 ...........     		         
    4 Dividends and interest from securities....     14 234,051  
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....          
    6 Net rental income or (loss) from personal property          
    7 Other investment income.....          
    8 Gain or (loss) from sales of assets other than
    inventory ............     		    18 196,161  
    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).. 0 430,212 0
    13Total. Add line 12, columns (b), (d), and (e)..................
    13
    430,212
    (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 (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

    TY 2018 AccountingFeesSchedule
    Name:
    THE SHEPHERDS HAND
    EIN:
    38-2092191
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ACCOUNTING FEES 4,825 2,413   2,412

    TY 2018 InvestmentsCorpStockSchedule
    Name:
    THE SHEPHERDS HAND
    EIN:
    38-2092191
    Name of Stock End of Year Book Value End of Year Fair Market Value
    136,520.7180 SH FEDERATED TOTAL RETURN BOND 1,502,636 1,425,276
    139,165.9890 SH METROPOLITAN WEST TOTAL RETURN BD 1,511,192 1,445,935
    28,518.1500 SH PIMCO INCOME INSTL 349,382 336,799
    15,041.5110 SH STERLING CAPITAL EQUITY INCOME INSTL 271,656 276,914
    12,726.4660 SH TOUCHSTONE SANDS CAPITAL INST 189,619 241,167
    9,978.6660 SH VANGUARD 500 INDEX ADMIRAL 1,254,871 2,309,462
    6,023.3010 SH AMERICAN BEACON SMALL CP VAL INST 168,237 120,827
    2,048.0960 SH STERLING CAPITAL STRATTON SMCP VAL INSTL 84,982 139,373
    6,949.5920 SH T. ROWE PRICE INSTL MID-CAP EQUITY 375,010 335,596
    4,960.8840 SH VANGUARD EXTENDED MARKET INDEX ADMIRAL 324,812 375,539
    15,945.1353 SH MFS INTERNATIONAL VALUE 479,363 600,653
    47,784.3240 SH VANGUARD DEVELOPED MARKETS INDEX ADMIRAL 631,382 571,501
    14,208.0120 SH HARDING LOEVNER INSTL EMERG MKTS 217,544 258,870
    38,306.4520 SH BLACKROCK STRATEGIC INCOME OPPS INSTL 380,010 367,742
    12,160.5480 SH AMERICAN FUNDS EUROPACIFIC GROWTH F3 625,020 547,589

    TY 2018 OtherAssetsSchedule
    Name:
    THE SHEPHERDS HAND
    EIN:
    38-2092191
    Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
    ACCRUED DIVIDENDS 1,356 3,747 3,747
    TAX RECEIVABLE   1,135 1,135


    TY 2018 OtherExpensesSchedule
    Name:
    THE SHEPHERDS HAND
    EIN:
    38-2092191
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    LICENSES 20 0   20
    SUPPLIES 87 43   44
    POSTAGE 57 28   29
    SUBSCRIPTIONS 368 184   184
    TELEPHONE 474 237   237
    DATA PROCESSING SOFTWARE 842 421   421
    DONEE ASSESSMENT COSTS 291 0   291


    TY 2018 OtherLiabilitiesSchedule
    Name:
    THE SHEPHERDS HAND
    EIN:
    38-2092191
    Description Beginning of Year - Book Value End of Year - Book Value
    ACCRUED FOREIGN TAX EXPENSE 3,600 3,831
    TAXES PAYABLE 0 140


    TY 2018 OtherProfessionalFeesSchedule
    Name:
    THE SHEPHERDS HAND
    EIN:
    38-2092191
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ADVISORY FEES 36,761 36,761   0


    TY 2018 TaxesSchedule
    Name:
    THE SHEPHERDS HAND
    EIN:
    38-2092191
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    IRS EXCISE TAXES 17,853 0   0
    FOREIGN TAXES 231 231   0