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
2020
Open to Public Inspection
For calendar year 2020, or tax year beginning 01-01-2020 , and ending 12-31-2020
Name of foundation
LOGAN COUNTY PARK AND TRAILS FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address)PO BOX 11
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
LINCOLN, IL62656
A Employer identification number

23-7041808
B Telephone number (see instructions)

(309) 275-6741
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$13,604,929J 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) 108,035
2 Check bullet.............
3 Interest on savings and temporary cash investments 66,407 66,407 66,407
4 Dividends and interest from securities... 664 664 664
5a Gross rents............ 321,953 321,953 321,953
b Net rental income or (loss) 258,516
6a Net gain or (loss) from sale of assets not on line 10 9,883
b Gross sales price for all assets on line 6a 113,580
7 Capital gain net income (from Part IV, line 2)... 9,883
8 Net short-term capital gain......... 0
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule)....... Click to see attachment 410 0 410
12 Total. Add lines 1 through 11........ 507,352 398,907 389,434
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 12,420 0 0 12,420
14 Other employee salaries and wages...... 56,457 0 0 56,457
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule).......        
c Other professional fees (attach schedule)....        
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment 5,681 0 0 5,482
19 Depreciation (attach schedule) and depletion... Click to see attachment 81,734 4,233 0
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 98,705 55,410 55,410 43,295
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 254,997 59,643 55,410 117,654
25 Contributions, gifts, grants paid....... 0 0
26 Total expenses and disbursements. Add lines 24 and 25 254,997 59,643 55,410 117,654
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 252,355
b Net investment income (if negative, enter -0-) 339,264
c Adjusted net income (if negative, enter -0-)... 334,024
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2020)
Form 990-PF (2020)
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............. 1,948 19,482 19,482
2 Savings and temporary cash investments......... 2,256,164 2,362,398 2,593,604
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).......      
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis bullet2,136,386
Less: accumulated depreciation (attach schedule) bullet109,244 2,062,198 Click to see attachment2,027,142 9,067,015
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule)..........      
14 Land, buildings, and equipment: basis bullet2,139,585
Less: accumulated depreciation (attach schedule) bullet798,753 1,175,484 Click to see attachment1,340,832 1,924,828
15 Other assets (describe bullet)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 5,495,794 5,749,854 13,604,929
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 attachment0 Click to see attachment1,705
23 Total liabilities (add lines 17 through 22)......... 0 1,705
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........ 5,495,794 5,748,149
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds 0 0
29 Total net assets or fund balances (see instructions)..... 5,495,794 5,748,149
30 Total liabilities and net assets/fund balances (see instructions). 5,495,794 5,749,854
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
5,495,794
2
Enter amount from Part I, line 27a .....................
2
252,355
3
Other increases not included in line 2 (itemize) bullet
3
0
4
Add lines 1, 2, and 3 ..........................
4
5,748,149
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 29 .
6
5,748,149
Form 990-PF (2020)
Form 990-PF (2020)
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 1987 JOHN DEERE 2355 P   2020-06-15
b 1982 JOHN DEERE 2640 P   2020-06-22
c 1993 CHEVY 1500 P   2020-11-18
d LOSS ON SALE OF BONDS - EDWARD JONES P   2020-12-31
e PARTIAL LAND SALE - EASEMENT PAYMENT P   2020-08-04
(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 3,500     3,500
b 5,000     5,000
c 3,000 11,580 11,580 3,000
d       -1,617
e 102,080 0 102,080 0
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       3,500
b       5,000
c       3,000
d       -1,617
e       0
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 9,883
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 0
Part V
Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income
SECTION 4940(e) REPEALED ON DECEMBER 20, 2019 - DO NOT COMPLETE
1 Reserved
(a)
Reserved 		(b)
Reserved 		(c)
Reserved 		(d)
Reserved
2
Reserved...........................
2
3
Reserved...........................
3
4
Reserved...........................
4
5
Reserved...........................
5
6
Reserved...........................
6
7
Reserved...........................
7
8
Reserved,..........................
8
Form 990-PF (2020)
Form 990-PF (2020)
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 for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b Reserved................................ 1 4,716
c All other domestic foundations enter 1.39% 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 4,716
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 4,716
6 Credits/Payments:
a 2020 estimated tax payments and 2019 overpayment credited to 2020 6a 3,600
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld ........... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 3,600
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 1,116
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10  
11 Enter the amount of line 10 to be: Credited to 2021 estimated taxBullet   RefundedBullet 11  
Part VII-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the 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)
    bulletIL
    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 2020 or the taxable year beginning in 2020? See the instructions for Part XIV.
    If "Yes," complete Part XIV .............................
    9
    Yes
     
    10
    Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
    and addresses. ...............................
    10
     
    No
    Form 990-PF (2020)
    Form 990-PF (2020)
    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 ofbulletCRAIG THOMPSON Telephone no.bullet (309) 275-6741

    Located atbulletPO BOX 11LINCOLNIL ZIP+4bullet62656
    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 2020, 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 2020?.............
    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 2020, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2020?.............
    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 2020 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 2020.)..................
    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 2020?
    4b
     
    No
    Form 990-PF (2020)
    Form 990-PF (2020)
    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
    OLIVIA SCULLY DIRECTOR
    0.10     		0 0 0
    PO BOX 11
    LINCOLN,IL62656
    JIM STRUEBING DIRECTOR
    0.10     		0 0 0
    PO BOX 11
    LINCOLN,IL62656
    MIKE BOOHER DIRECTOR
    0.10     		0 0 0
    PO BOX 11
    LINCOLN,IL62656
    KEVIN HUNTER DIRECTOR
    0.10     		0 0 0
    PO BOX 11
    LINCOLN,IL62656
    RON KLOKKENGA DIRECTOR
    0.10     		0 0 0
    PO BOX 11
    LINCOLN,IL62656
    PAULA SCULLY DIRECTOR
    0.10     		0 0 0
    PO BOX 11
    LINCOLN,IL62656
    CHARLES MCGEE DIRECTOR / PRESIDENT
    0.10     		0 0 0
    PO BOX 11
    LINCOLN,IL62656
    KURT HULLINGER DIRECTOR / VICE PRES
    0.10     		0 0 0
    PO BOX 11
    LINCOLN,IL62656
    CRAIG THOMPSON TREASURER
    10.00     		12,420 0 0
    PO BOX 11
    LINCOLN,IL62656
    LARA BORGERSON DIRECTOR / SECRETARY
    0.10     		0 0 0
    PO BOX 11
    LINCOLN,IL62656
    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 (2020)
    Form 990-PF (2020)
    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 OPERATION OF PUBLIC PARK AND CONSERVATION AREAS. SCHEDULE OF STATISTICS ATTACHED. 117,853
    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 (2020)
    Form 990-PF (2020)
    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
    2,071,281
    b
    Average of monthly cash balances.......................
    1b
    397,074
    c
    Fair market value of all other assets (see instructions)................
    1c
    9,067,015
    d
    Total (add lines 1a, b, and c).........................
    1d
    11,535,370
    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
    11,535,370
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
    173,031
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    11,362,339
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    568,117
    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
     
    2a
    Tax on investment income for 2020 from Part VI, line 5......
    2a
     
    b
    Income tax for 2020. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
     
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
     
    4
    Recoveries of amounts treated as qualifying distributions................
    4
     
    5
    Add lines 3 and 4............................
    5
     
    6
    Deduction from distributable amount (see instructions).................
    6
     
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII, line 1 ...
    7
     
    Part XII
    Qualifying Distributions (see instructions)
    1
    Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
    a
    Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
    1a
    117,654
    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
    192,812
    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
    310,466
    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
    310,466
    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 (2020)
    Form 990-PF (2020)
    Page 9
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2019     		(c)
    2019     		(d)
    2020
    1 Distributable amount for 2020 from Part XI, line 7  
    2 Undistributed income, if any, as of the end of 2020:
    a Enter amount for 2019 only.......  
    b Total for prior years:20, 20, 20  
    3 Excess distributions carryover, if any, to 2020:
    a From 2015......  
    b From 2016......  
    c From 2017......  
    d From 2018......  
    e From 2019......  
    fTotal of lines 3a through e........  
    4Qualifying distributions for 2020 from Part
    XII, line 4: bullet$  
    a Applied to 2019, 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 2020 distributable amount.....  
    e Remaining amount distributed out of corpus  
    5 Excess distributions carryover applied to 2020.    
    (If an amount appears in column (d), the
    same amount must be shown in column (a).)
    6Enter the net total of each column as
    indicated below:
    a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5  
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ..........     		 
    c Enter the amount of prior years’ undistributed
    income for which a notice of deficiency has
    been issued, or on which the section 4942(a)
    tax has been previously assessed......     		 
    d Subtract line 6c from line 6b. Taxable amount
    —see instructions ...........     		 
    e Undistributed income for 2019. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		 
    f Undistributed income for 2020. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2021 ..........     		 
    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 2015 not
    applied on line 5 or line 7 (see instructions) ...     		 
    9Excess distributions carryover to 2021.
    Subtract lines 7 and 8 from line 6a ......     		 
    10 Analysis of line 9:
    a Excess from 2016....  
    b Excess from 2017....  
    c Excess from 2018....  
    d Excess from 2019....  
    e Excess from 2020....  
    Form 990-PF (2020)
    Form 990-PF (2020)
    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 2020, 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) 2020 (b) 2019 (c) 2018 (d) 2017
    334,024 266,278 259,014 250,195 1,109,511
    b 85% of line 2a ......... 283,920 226,336 220,162 212,666 943,084
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....     		310,466 308,250 156,533 204,771 980,020
    d Amounts included in line 2c not used directly
    for active conduct of exempt activities ..........     		0 0 0 0 0
    e Qualifying distributions made directly
    for active conduct of exempt activities.
    Subtract line 2d from line 2c ....     		310,466 308,250 156,533 204,771 980,020
    3 Complete 3a, b, or c for the
    alternative test relied upon:
    a “Assets" alternative test—enter:
    (1) Value of all assets ......         0
    (2) Value of assets qualifying
    under section 4942(j)(3)(B)(i)    		         0
    b “Endowment" alternative test— enter 2/3
    of minimum investment return shown in
    Part X, line 6 for each year listed...     		378,745 177,519 172,676 166,797 895,737
    c “Support" alternative test—enter:
    (1) Total support other than gross
    investment income (interest,
    dividends, rents, payments
    on securities loans (section
    512(a)(5)), or royalties) ....     		        0
    (2) Support from general public
    and 5 or more exempt
    organizations as provided in
    section 4942(j)(3)(B)(iii)....     		        0
    (3) Largest amount of support
    from an exempt organization    		         0
    (4) Gross investment income         0
    Part XV
    Supplementary Information (Complete this part only if the foundation had $5,000 or more in
    assets at any time during the year—see instructions.)
    1Information Regarding Foundation Managers:
    aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
    before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
    bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
    ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number or email address of the person to whom applications should be addressed:
    bThe form in which applications should be submitted and information and materials they should include:
    cAny submission deadlines:
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 11
    Part XV
    Supplementary Information (continued)
    3 Grants and Contributions Paid During the Year or Approved for Future Payment
    Recipient If recipient is an individual,
    show any relationship to
    any foundation manager
    or substantial contributor
    		 Foundation
    status of
    recipient     		Purpose of grant or
    contribution     		Amount
    Name and address (home or business)
    aPaid during the year
    Total .................................bullet 3a 0
    bApproved for future payment
    Total .................................bullet 3b 0
    Form 990-PF (2020)
    Form 990-PF (2020)
    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....         410
    3 Interest on savings and temporary cash
    investments ...........     		    14 66,407  
    4 Dividends and interest from securities....     14 664  
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....     16 258,516  
    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 9,883  
    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).. 0 335,470 410
    13Total. Add line 12, columns (b), (d), and (e)..................
    13
    335,880
    (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.)
    2 DUES RECEIVED TO IDENTIFY PERSONS INTERESTED IN SUPPORTING THE CHARITABLE FUNCTION AND TO MAINTAIN MAILING LIST OF IDENTIFIED ACTIVE SUPPORTERS.
    Form 990-PF (2020)
    Form 990-PF (2020)
    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 instructions.
    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 (2020)
    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
    2020
    Name of the organization
    LOGAN COUNTY PARK AND TRAILS FOUNDATION
     
    Employer identification number

    23-7041808
    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) (2020)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2020) Page 2
    Name of organization
    LOGAN COUNTY PARK AND TRAILS FOUNDATION
          		Employer identification number
    23-7041808
    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
    ROBERT HUMPHREY ESTATE
     
    3030 7TH AVE
     
    ROCK ISLAND, IL61201

    		$ 107,925


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

    		$  


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

    		$  


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

    		$  


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

    		$  


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

    		$  


    (Complete Part II for noncash contributions.)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2020)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2020)
    Page 3
    Name of organization
    LOGAN COUNTY PARK AND TRAILS FOUNDATION
          		Employer identification number

    23-7041808
    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
    		 DONATED LAND - 54 ACRES $ 107,925 2020-10-28
    (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) (2020)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2020)
    Page 4
    Name of organization
    LOGAN COUNTY PARK AND TRAILS FOUNDATION
          		Employer identification number

    23-7041808
    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) (2020)
    Additional Data


    Software ID:  
    Software Version:  

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

    TY 2020 DepreciationSchedule
    Name:
    LOGAN COUNTY PARK AND TRAILS FOUNDATION
    EIN:
    23-7041808
    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
    FULLY DEPRECIATED MACHINERY AND EQUIPMENT 2007-01-01 129,268 129,268 VAR 0 % 0 0 0  
    USED 1993 CHEVY TRUCK 2000-04-17 11,580 11,580 200DB 7.000000000000 0 0 0  
    2 PICNIC TABLES 2002-03-05 1,108 1,108 200DB 7.000000000000 0 0 0  
    4 PICNIC TABLES 2005-04-13 2,364 2,135 200DB 7.000000000000 0 0 0  
    STIHL CHAIN SAW 2006-11-08 360 329 200DB 7.000000000000 0 0 0  
    RANGER'S HOUSE 1979-10-05 56,512 56,512 SL 40.000000000000 0 0 0  
    NEW SHELTER 1987-09-30 21,979 21,059 SL 27.500000000000 0 0 0  
    PARK ROAD GRAVEL WORK 1993-09-23 15,300 15,300 150DB 15.000000000000 0 0 0  
    TILE 1994-09-26 888 888 150DB 15.000000000000 0 0 0  
    TILE 1994-10-03 1,411 1,411 150DB 15.000000000000 0 0 0  
    BILL LAFORGE HOME 1994-12-15 291 181 SL 39.000000000000 7 0 7  
    NEW SHELTER 1996-09-27 1,890 1,123 SL 39.000000000000 48 0 48  
    NEW RESTROOMS 1998-07-02 10,281 10,281 200DB 10.000000000000 0 0 0  
    3 TON A/C UNIT 2003-06-28 163 154 200DB 10.000000000000 0 0 0  
    NEW ROOF ON SHED 2004-06-16 1,682 667 SL 39.000000000000 43 0 43  
    WATER LINE TO LARGE SHELTER 2005-05-31 716 646 200DB 7.000000000000 0 0 0  
    SEPTIC SYSTEM - RANGER HOUSE 2006-04-19 4,851 4,352 200DB 7.000000000000 0 0 0  
    548 ACRES PARK 1976-08-01 784,725   L   0 0 0  
    18 ACRES WHITE OAKS 1985-07-19 7,200   L   0 0 0  
    16 ACRES NUTHATCH 1985-07-19 5,600   L   0 0 0  
    20 ACRES BLACK OAKS 1985-07-19 7,000   L   0 0 0  
    TREES 1996-10-02 281   L   0 0 0  
    FULLY DEPRECIATED PARK IMPROVEMENTS 2007-01-01 223,594 223,594 VAR 0 % 0 0 0  
    HP PAVILION NOTEBOOK COMPUTER 2008-01-13 750 692 200DB 5.000000000000 0 0 0  
    HP 640 FAX MACHINE 2008-01-13 40 37 200DB 5.000000000000 0 0 0  
    QUICKBOOKS PRO 2007 & MICROSOFT OFFICE SOFTWARE 2008-01-13 520 520 SL 3.000000000000 0 0 0  
    STIHL CHAIN SAW 2009-09-04 350 316 200DB 7.000000000000 0 0 0  
    2011 CHEVY PICK UP TRUCK 2011-01-26 22,836 21,024 200DB 5.000000000000 0 0 0  
    FITNESS EQUIPMENT FOR PARK 2011-10-26 11,656 10,716 200DB 5.000000000000 0 0 0  
    FITNESS EQUIPMENT IMPROVEMENTS 2012-06-06 3,595 3,298 200DB 5.000000000000 0 0 0  
    STIHL 30" HEDGE TRIMMER 2012-07-03 570 523 200DB 5.000000000000 0 0 0  
    BUSH HOG MODEL 172 2013-01-02 2,500 2,306 200DB 5.000000000000 0 0 0  
    HP OFFICEJET PRO 8600 E-PRINTER 2013-07-09 159 145 200DB 5.000000000000 0 0 0  
    DESK 2013-08-12 248 219 200DB 7.000000000000 5 0 21  
    SHOULDER MILLING & WIDENING PARK ROAD 2013-06-19 81,099 49,025 200DB 15.000000000000 4,277 0 5,407  
    BIRD VIEWING STATION 2014-11-07 4,521 2,360 200DB 15.000000000000 288 0 301  
    QUICKBOOKS SOFTWARE 2014-02-20 526 503 200DB 3.000000000000 0 0 0  
    HP NOTEBOOK 2014-04-27 800 762 200DB 3.000000000000 0 0 0  
    COMPUTER SOFTWARE 2014-04-27 212 202 200DB 3.000000000000 0 0 0  
    PUSH TRIM MOWER 2015-05-04 159 125 200DB 7.000000000000 10 0 23  
    ASPHALT OVERLAY FOR ROADS & PARKING LOTS 2015-09-17 152,759 69,451 200DB 15.000000000000 11,108 0 10,184  
    1385 ACRES FARM 1976-08-01 1,912,423   L   0 0 0  
    FULLY DEPRECIATED TILE 2007-01-01 97,931 97,931 VAR 0 % 0 0 0  
    FENCING 2014-07-29 6,105 3,286 200DB 15.000000000000 376 407 407  
    ASPHALT OVERLAY FOR ROADS & PARKING LOTS 2016-01-01 76,379 33,288 200DB 15.000000000000 5,745 0 5,092  
    KUBOTA MOWER 729T6 2016-11-20 11,949 7,698 200DB 7.000000000000 1,215 0 1,707  
    ASPHALT OVERLAY FOR ROADS & PARKING LOTS 2017-01-01 76,379 26,659 200DB 15.000000000000 6,629 0 5,092  
    HP 17.3' LAPTOP 2018-07-18 450 225 200DB 5.000000000000 90 0 90  
    CANON PRINTER 2018-07-18 70 35 200DB 5.000000000000 14 0 14  
    COMPUTER SOFTWARE 2018-07-18 130 99 200DB 3.000000000000 21 0 31  
    2 SETS OF PLAYGROUND EQUIPMENT 2018-12-19 32,276 9,222 200DB 7.000000000000 6,587 0 4,611  
    2017 JD GATOR SIDE BY SIDE 2018-01-18 16,846 10,445 200DB 5.000000000000 2,560 0 3,369  
    MEMORIAL BENCH 2018-06-04 559 226 200DB 7.000000000000 95 0 80  
    ELECTRIC LINE EXT 2019-11-27 14,400 343 200DB 7.000000000000 4,016 0 2,057  
    ASPHALT OVERLAY FOR ROADS & PARKING LOTS 2019-08-16 47,727 2,121 200DB 15.000000000000 6,081 0 3,182  
    GRASSHOPPER 729T6 TRACTOR 2019-09-13 13,936 1,327 200DB 7.000000000000 3,603 0 1,991  
    PARK CAMERA 2019-12-14 1,754 58 200DB 5.000000000000 678 0 351  
    PLAYGROUND EQUIPMENT 2019-04-03 9,650 2,068 200DB 7.000000000000 2,166 0 1,379  
    PLT SPRAYER 2019-12-31 484   200DB 5.000000000000 194 0 97  
    ELECTRICAL POWER 2019-12-23 36,102   200DB 15.000000000000 4,814 0 2,407  
    DRAINAGE TILE 50% DEPOSIT 2019-12-31 44,876   200DB 15.000000000000 5,983 2,992 2,992  
    FIVE OUTDOOR GRILLS 2019-12-31 675   200DB 5.000000000000 270 0 135  
    JOHN DEERE 5055E UTILITY TRACTOR 2020-06-17 29,995   200DB 7.000000000000 4,285 0 2,143  
    JOHN DEERE 5075E UTILITY TRACTOR 2020-06-22 47,609   200DB 7.000000000000 6,801 0 3,401  
    FORD F250 PLOW TRUCK 2020-11-18 46,371   200DB 5.000000000000 1,546 0 773  
    PLAYGROUND EQUIPMENT 2020-09-22 7,155   200DB 7.000000000000 511 0 256  
    DRAINAGE TILE 50% DEPOSIT 2020-10-16 75,051   200DB 15.000000000000 1,668 834 834  
    LAND - ROBERT HUMPHREY ESTATE 2020-12-31 107,925   L   0 0 0  
    1385 ACRES FARM - PARTIAL DISPOSAL 2020 1976-08-01 102,080   L   0 0 0  

    TY 2020 InvestmentsLandSchedule2
    Name:
    LOGAN COUNTY PARK AND TRAILS FOUNDATION
    EIN:
    23-7041808
    Category/ Item Cost/Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
    1385 ACRES FARM 1,912,423 0 1,912,423  
    FULLY DEPRECIATED TILE 97,931 97,931 0  
    FENCING 6,105 3,662 2,443  
    DRAINAGE TILE 50% DEPOSIT 44,876 5,983 38,893  
    DRAINAGE TILE 50% DEPOSIT 75,051 1,668 73,383  

    TY 2020 LandEtcSchedule2
    Name:
    LOGAN COUNTY PARK AND TRAILS FOUNDATION
    EIN:
    23-7041808
    Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
    FULLY DEPRECIATED MACHINERY AND EQUIPMENT 129,268 129,268 0  
    2 PICNIC TABLES 1,108 1,108 0  
    4 PICNIC TABLES 2,364 2,135 229  
    STIHL CHAIN SAW 360 329 31  
    RANGER'S HOUSE 56,512 56,512 0  
    NEW SHELTER 21,979 21,059 920  
    PARK ROAD GRAVEL WORK 15,300 15,300 0  
    TILE 888 888 0  
    TILE 1,411 1,411 0  
    BILL LAFORGE HOME 291 188 103  
    NEW SHELTER 1,890 1,171 719  
    NEW RESTROOMS 10,281 10,281 0  
    3 TON A/C UNIT 163 154 9  
    NEW ROOF ON SHED 1,682 710 972  
    WATER LINE TO LARGE SHELTER 716 646 70  
    SEPTIC SYSTEM - RANGER HOUSE 4,851 4,352 499  
    548 ACRES PARK 784,725 0 784,725  
    18 ACRES WHITE OAKS 7,200 0 7,200  
    16 ACRES NUTHATCH 5,600 0 5,600  
    20 ACRES BLACK OAKS 7,000 0 7,000  
    TREES 281 0 281  
    FULLY DEPRECIATED PARK IMPROVEMENTS 223,594 223,594 0  
    HP PAVILION NOTEBOOK COMPUTER 750 692 58  
    HP 640 FAX MACHINE 40 37 3  
    QUICKBOOKS PRO 2007 & MICROSOFT OFFICE SOFTWARE 520 520 0  
    STIHL CHAIN SAW 350 316 34  
    2011 CHEVY PICK UP TRUCK 22,836 21,024 1,812  
    FITNESS EQUIPMENT FOR PARK 11,656 10,716 940  
    FITNESS EQUIPMENT IMPROVEMENTS 3,595 3,298 297  
    STIHL 30" HEDGE TRIMMER 570 523 47  
    BUSH HOG MODEL 172 2,500 2,306 194  
    HP OFFICEJET PRO 8600 E-PRINTER 159 145 14  
    DESK 248 224 24  
    SHOULDER MILLING & WIDENING PARK ROAD 81,099 53,302 27,797  
    BIRD VIEWING STATION 4,521 2,648 1,873  
    QUICKBOOKS SOFTWARE 526 503 23  
    HP NOTEBOOK 800 762 38  
    COMPUTER SOFTWARE 212 202 10  
    PUSH TRIM MOWER 159 135 24  
    ASPHALT OVERLAY FOR ROADS & PARKING LOTS 152,759 80,559 72,200  
    ASPHALT OVERLAY FOR ROADS & PARKING LOTS 76,379 39,033 37,346  
    KUBOTA MOWER 729T6 11,949 8,913 3,036  
    ASPHALT OVERLAY FOR ROADS & PARKING LOTS 76,379 33,288 43,091  
    HP 17.3' LAPTOP 450 315 135  
    CANON PRINTER 70 49 21  
    COMPUTER SOFTWARE 130 120 10  
    2 SETS OF PLAYGROUND EQUIPMENT 32,276 15,809 16,467  
    2017 JD GATOR SIDE BY SIDE 16,846 13,005 3,841  
    MEMORIAL BENCH 559 321 238  
    ELECTRIC LINE EXT 14,400 4,359 10,041  
    ASPHALT OVERLAY FOR ROADS & PARKING LOTS 47,727 8,202 39,525  
    GRASSHOPPER 729T6 TRACTOR 13,936 4,930 9,006  
    PARK CAMERA 1,754 736 1,018  
    PLAYGROUND EQUIPMENT 9,650 4,234 5,416  
    PLT SPRAYER 484 194 290  
    ELECTRICAL POWER 36,102 4,814 31,288  
    FIVE OUTDOOR GRILLS 675 270 405  
    JOHN DEERE 5055E UTILITY TRACTOR 29,995 4,285 25,710  
    JOHN DEERE 5075E UTILITY TRACTOR 47,609 6,801 40,808  
    FORD F250 PLOW TRUCK 46,371 1,546 44,825  
    PLAYGROUND EQUIPMENT 7,155 511 6,644  
    LAND - ROBERT HUMPHREY ESTATE 107,925 0 107,925  


    TY 2020 OtherExpensesSchedule
    Name:
    LOGAN COUNTY PARK AND TRAILS FOUNDATION
    EIN:
    23-7041808
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ACCRUED INTEREST PAID 1,942 0 0 1,942
    ADMINISTRATIVE EXPENSES - PARK 1,842 0 0 1,842
    EQUIPMENT MAINTENANCE & REPAIRS - PARK 750 0 0 750
    EQUIPMENT OPERATING EXPENSES - PARK 2,637 0 0 2,637
    HOUSE REPAIRS 165 0 0 165
    INSURANCE - PARK 13,258 0 0 13,258
    OFFICE SUPPLIES & EXPENSES - PARK 1,081 0 0 1,081
    PARK & SHOP OPERATING EXPENSES 6,680 0 0 6,680
    PARK & SHOP MAINTENANCE & REPAIRS 15 0 0 15
    PROFESSIONAL FEES - PARK 7,879 0 0 7,879
    UTILITIES - PARK 6,481 0 0 6,481
    REFORESTATION EXPENSES 225 0 0 225
    MISCELLANEOUS 340 0 0 340
    REAL ESTATE TAXES - RENTAL 39,807 39,807 39,807 0
    MANAGEMENT FEES - RENTAL 15,603 15,603 15,603 0


    TY 2020 OtherIncomeSchedule2
    Name:
    LOGAN COUNTY PARK AND TRAILS FOUNDATION
    EIN:
    23-7041808
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    MEMBERSHIP DUES AND ASSESSMENTS 410   410


    TY 2020 OtherLiabilitiesSchedule
    Name:
    LOGAN COUNTY PARK AND TRAILS FOUNDATION
    EIN:
    23-7041808
    Description Beginning of Year - Book Value End of Year - Book Value
    PAYROLL LIABILITIES 0 1,705


    TY 2020 TaxesSchedule
    Name:
    LOGAN COUNTY PARK AND TRAILS FOUNDATION
    EIN:
    23-7041808
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    FORM AG990-IL FILING FEES 15 0 0 15
    PAYROLL TAXES 5,467 0 0 5,467
    SEC. 4940 TAX 199 0 0 0