Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 1,390,700 | 1,390,700 | ||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 1,390,700 | 1,390,700 | ||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | 1,390,700 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 1,390,700 | 1,390,700 | ||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | 1,390,700 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2019 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2019 |
(iii) Distributable Amount for 2019 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2019 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2019: | ||||
| a From 2014....... | ||||
| b From 2015....... | ||||
| c From 2016....... | ||||
| d From 2017....... | ||||
| e From 2018....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2019 distributable amount | ||||
|
i
Carryover from 2014 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2019 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2019 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2019, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
6
Remaining underdistributions for 2019. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
7 Excess distributions carryover to 2020. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a Excess from 2015..... | ||||
| b Excess from 2016..... | ||||
| c Excess from 2017..... | ||||
| d Excess from 2018..... | ||||
| e Excess from 2019..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | RUGBY FIRST'S ECONOMIC DEVELOPMENT ACTIVITIES WILL BE INDIRECT, PROVIDED TO THE TOWN AND REGION BY THE OPERATION OF A COMMUNITY MULTI-USE SPACE. EMPLOYERS AND RESIDENTS OF RUGBY AND THE SURROUNDING AREA HAVE EXPRESSED FRUSTRATION WITH THE LACK OF AMENITIES, AFTER SCHOOL PROGRAMS, AND MULTIPURPOSE SPACE AVAILABLE IN THE COMMUNITY. IT IS HARD TO RECRUIT PEOPLE TO LIVE AND WORK IN THE AREA WHEN THEY MUST LEAVE THE RURAL COMMUNITY FOR BASIC SERVICES AND EVENTS. CHILDCARE IS ALSO SO LIMITED THAT IT AFFECTS THE EMPLOYMENT OPPORTUNITIES THAT PARENTS CAN TAKE BECAUSE THEY CANNOT FIND APPROPRIATE CARE FOR THEIR CHILDREN. THIS PLANNED MULTI-PURPOSE SPACE WILL ALLOW SCHOOLS, NON-PROFITS, AND COMMUNITY ORGANIZATIONS TO USE THE SPACE TO EXPAND AND GROW THEIR MISSIONS. CURRENTLY, RUGBY IS HOST TO A VARIETY OF COMMUNITY ORGANIZATIONS AND NON-PROFITS, BUT VERY FEW OF THESE GROUPS HAVE THEIR OWN PHYSICAL LOCATION, MEETING ROOMS, OR SPACE FOR THEIR PROGRAMMING AND EVENTS. SEPARATELY, NONE OF THESE GROUPS HAS THE RESOURCES TO BUILD, BUY OR SUPPORT A SPACE LIKE THIS INTO THE LONG-TERM FUTURE. WE BELIEVE THAT RUGBY FIRST CAN BUILD AND MAINTAIN THIS BUILDING FOR THE COMMUNITY AND IT CAN BECOME A PLACE WHERE ALL PEOPLE AND GROUPS ARE WELCOME AND IT CAN PROVIDE SOME OF THE AMENITIES AND SERVICES THAT OUR RURAL COMMUNITY NEEDS. CREATIVE PARTNERSHIPS CAN BE FORGED WITH OTHER GROUPS IN THE REGION TO CONTINUE TO PROVIDE AND GROW THINGS LIKE MUSIC ACADEMY FOR KIDS, ART CLASSES AND CAMPS FOR KIDS AND ADULTS, EXTRA SPACE FOR OUR CHURCHES TO PROVIDE VACATION BIBLE SCHOOL AND OTHER WORKSHOPS AND ACTIVITIES FOR THEIR CONGREGATION. THE MUNICIPAL RECREATION DEPARTMENT COULD EXPAND THEIR OFFERINGS INTO THE WINTER IN A YEAR-ROUND SPACE, CURRENTLY THEY ARE LIMITED TO ONLY SUMMER ACTIVITIES. THE LOCAL MUSEUM AND HISTORICAL SOCIETY HOSTS ARTS AND CULTURE EVENTS FOR ALL AGES AS WELL AS KIDS CAMPS FOR TRADITIONAL CRAFTS, OFTEN SUPPORTED BY STATE AND FEDERAL ARTS GRANTS, BUT THEY ARE LIMITED TO THE SUMMER AS THEY DO NOT HAVE A YEAR-ROUND SPACE. RUGBY CURRENTLY DOES NOT HAVE AN AFTER-SCHOOL PROGRAM OF ANY KIND. EMPLOYERS AND WORKERS HAVE ALL IDENTIFIED THE NEED FOR PROGRAM LIKE THIS AND THE NEED FOR CHILDCARE AFTER 6PM, WHICH IS CURRENTLY UNAVAILABLE IN THE AREA. WORKERS FIND IT HARD TO MAINTAIN A JOB WHEN THEY HAVE TO BE OFF THE CLOCK AND TO THEIR CHILDCARE FACILITY BY 6:00PM. CREATING THE SPACE AND FORGING THE PARTNERSHIP WITH A COMMUNITY ORGANIZATION THAT CAN PROVIDE QUALITY CHILD CARE AND AFTERSCHOOL PROGRAMMING WOULD BE EXTREMELY BENEFICIAL IN THE AREA NOT ONLY FOR THE CHILDREN, BUT FOR THE PARENTS AND EMPLOYERS WHO WOULD BENEFIT FROM THE INCREASED CARE HOURS. RUGBY, NORTH DAKOTA IS A SMALL TOWN OF ABOUT 2800 PEOPLE. PIERCE COUNTY'S TOTAL POPULATION IS ABOUT 4000. THE AREA IS PRIMARILY AGRICULTURAL IN NATURE WITH A POPULATION SPREAD ACROSS THE COUNTRYSIDE WITH SMALL TOWNS APPROXIMATELY 30 MILES APART. WITH SUCH SMALL COMMUNITIES AND A POPULATION SPREAD ACROSS THE REGION IT IS HARD TO HAVE THE NECESSARY AMENITIES IN EACH TOWN. RUGBY HAS BEEN THE COUNTY SEAT SINCE THE EARLY 1900S AND HAS BEEN THE LARGEST TOWN IN THE REGION FOR DECADES, MAKING IT THE MOST OBVIOUS CHOICE TO HOST A COMMUNITY CENTER BUILDING. ACCORDING TO THE 2010 CENSUS THE AVERAGE WAGE PER CAPITA IN PIERCE COUNTY WAS ONLY 26,619 AND PER HOUSEHOLD 45,996. WE BELIEVE THAT AN UMBRELLA ORGANIZATION LIKE RUGBY FIRST COULD PROVIDE THE SPACE AND ORGANIZATION NEEDED TO HELP OTHER NON-PROFITS AND COMMUNITY GROUPS MEET THEIR MISSIONS. |
| FORM 990, PAGE 2, PART III, LINE 4A | RUGBY FIRST PLANS TO FUNDRAISE AND BUILD A MULTIPURPOSE COMMUNITY CENTER. THE MANAGEMENT AND MAINTENANCE OF THE COMMUNITY CENTER WOULD BE RUGBY FIRST'S LONG-TERM OPERATION. THERE ARE TWO LANDOWNERS IN THE AREA THAT HAVE PLEDGED TO MAKE A CHARITABLE DONATION OF THEIR LAND SO THAT THE COMMUNITY CENTER CAN BE LOCATED IN TOWN ON THE EDGE OF A NEW HOUSING DEVELOPMENT, CONNECTED TO THE EXISTING SYSTEM OF WALKING PATHS THE ENCIRCLE THE TOWN OF RUGBY. BY BEING PLACED ADJACENT TO THE EXISTING HOUSING DEVELOPMENT THE AREA HAS ROOM TO GROW IF THE COMMUNITY CENTER PROVES SUCCESSFUL AND CAN GROW AS RUGBY GROWS. OVERALL THE LOCATION IS IDEAL FOR RUGBY FIRST AND FOR THE TOWN OF RUGBY. RUGBY FIRST WOULD NOT DISCRIMINATE AGAINST ANY GROUP OR CAUSE IN THE USE OF ITS BUILDING. RUGBY FIRST PLANS TO PARTNER WITH LOCAL AND REGIONAL NON-PROFITS AND MUNICIPALITIES TO MAKE USE OF THE SPACE. RESIDENTS COULD ALSO RENT AND USE THE SPACE WHEN AVAILABLE FOR COMMUNITY EVENTS AS NEEDED. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE ORGANIZATION E-MAILS A COPY OF FORM 990 TO ALL BOARD MEMBERS PRIOR TO FILING THE FORM EACH YEAR. |
| FORM 990, PAGE 6, PART VI, LINE 19 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
| Software ID: | |
| Software Version: |