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 |
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Calendar year
(or fiscal year beginning in)
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(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 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 | ||||||
| 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. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 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 | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 466,647 | 283,653 | 274,367 | 209,775 | 149,929 | 1,384,371 |
| 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 | 36,307,693 | 36,962,848 | 37,802,020 | 37,860,026 | 39,871,985 | 188,804,572 |
| 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 | 36,774,340 | 37,246,501 | 38,076,387 | 38,069,801 | 40,021,914 | 190,188,943 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 0 | |||||
| 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. | 0 | |||||
| c | Add lines 7a and 7b.. | 0 | |||||
| 8 | Public support. (Subtract line 7c from line 6.) | 190,188,943 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 36,774,340 | 37,246,501 | 38,076,387 | 38,069,801 | 40,021,914 | 190,188,943 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 643,919 | 617,029 | 691,683 | 489,636 | 506,802 | 2,949,069 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 643,919 | 617,029 | 691,683 | 489,636 | 506,802 | 2,949,069 |
| 11 | Net income from unrelated business activities not included on 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.) .. | 620,005 | 443,934 | 1,112,620 | 1,391,236 | 829,416 | 4,397,211 |
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 38,038,264 | 38,307,464 | 39,880,690 | 39,950,673 | 41,358,132 | 197,535,223 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 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) |
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| 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): |
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| 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 0.015 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 0.035 | 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 | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2021 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2021 |
(iii) Distributable Amount for 2021 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2021 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2021 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2021: | ||||
| a From 2016....... | ||||
| b From 2017....... | ||||
| c From 2018....... | ||||
| d From 2019....... | ||||
| e From 2020....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2021 distributable amount | ||||
|
i
Carryover from 2016 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2021 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2021 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2021, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2021. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2022. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2017..... | ||||
| b Excess from 2018..... | ||||
| c Excess from 2019..... | ||||
| d Excess from 2020..... | ||||
| e Excess from 2021..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| 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, PART VI, SECTION A, LINE 1A | THE EXECUTIVE COMMITTEE SHALL BE COMPOSED OF THE CHAIR, THE VICE CHAIR, THE TREASURER AND THE SECRETARY, IF TRUSTEES, AND ANY COMMITTEE CHAIR(S) AS THE BOARD MAY FROM TIME TO TIME DESIGNATE. THE EXECUTIVE COMMITTEE SHALL HAVE AND EXERCISE THE AUTHORITY OF THE BOARD IN THE MANAGEMENT OF THE BUSINESS AND AFFAIRS OF THE CORPORATION DURING THE INTERIM PERIODS BETWEEN MEETINGS. THE AUTHORITY OF THE BOARD DELEGATED TO THE EXECUTIVE COMMITTEE INCLUDES, WITHOUT LIMITATION, THE POWER OF APPROVAL OF PERSONNEL AND COMPENSATION POLICIES FOR EMPLOYEES, SUBJECT TO THE RESTRICTIONS HEREIN SET OUT AND FURTHER SUBJECT TO SUCH LIMITATIONS UPON ITS AUTHORITY AS THE BOARD MAY, FROM TIME TO TIME, IMPOSE; THE AUTHORITY TO REVIEW AND APPROVE POLICIES OF THE BOARD; THE AUTHORITY TO APPOINT SUBORDINATE OFFICERS, REMOVE OFFICERS, ACCEPT THE RESIGNATION OF OFFICERS, AND FILL VACANCIES IN ANY OFFICE; AND THE POWER TO AUTHORIZE THE SEAL OF THE CORPORATION TO BE AFFIXED TO ALL PAPERS WHICH MAY REQUIRE IT. IN NO EVENT SHALL THE EXECUTIVE COMMITTEE, OR ANY OF ITS SUBCOMMITTEES, HAVE AUTHORITY TO FILL VACANCIES ON THE BOARD OR ON ANY COMMITTEE; TO APPROVE AN AMENDMENT TO THE ARTICLES; TO ADOPT, AMEND OR REPEAL THE BYLAWS; TO APPROVE A PLAN OF MERGER OR CONSOLIDATION, A SALE, LEASE, EXCHANGE, MORTGAGE, PLEDGE OR OTHER DISPOSITION OF ALL, OR SUBSTANTIALLY ALL, THE PROPERTY AND ASSETS OF THE CORPORATION; THE VOLUNTARY DISSOLUTION OF THE CORPORATION; OR REVOCATION OF VOLUNTARY DISSOLUTION PROCEEDINGS. UNLESS THE BOARD PROVIDES OTHERWISE BY RESOLUTION, THE CHAIR OF THE CORPORATION SHALL BE CHAIR OF THE EXECUTIVE COMMITTEE. THE CHAIR OF THE WESTMINSTER-CANTERBURY OF THE BLUE RIDGE FOUNDATION (THE "FOUNDATION") SHALL, IF NOT OTHERWISE ALREADY A TRUSTEE, BE INVITED TO PARTICIPATE IN MEETINGS, BUT SHALL HAVE NO AUTHORITY TO VOTE. THE PRESIDENT OF THE CORPORATION SHALL SERVE AS ADVISOR AND LIAISON TO THE EXECUTIVE COMMITTEE AND MAY ATTEND ITS MEETINGS. AS ADVISOR, THE PRESIDENT SHALL BE HEARD AT EXECUTIVE COMMITTEE MEETINGS, BUT SHALL HAVE NO AUTHORITY TO VOTE. THE EXECUTIVE COMMITTEE SHALL MEET AS OFTEN AS IT DEEMS NECESSARY. THE EXECUTIVE COMMITTEE SHALL RENDER ITS REPORT TO THE BOARD AT EACH REGULAR MEETING OF THE BOARD. THE EXECUTIVE COMMITTEE SHALL BE COMPRISED SOLELY OF TRUSTEES. |
| FORM 990, PART VI, SECTION A, LINE 4 | THE BYLAWS OF THE ORGANIZATION WERE AMENDED AS FOLLOWS: 1. FOUNDATION BOARD CHAIR NAMED EX OFFICIO MEMBER OF CORPORATE BOARD. 2. MODERNIZATION OF RULES AND PROCEDURES AROUND MEETING NOTICE, ABSENCE PROVISIONS, REMOLVAL AND RESIGNATION PROCEDURES. 3. ESTABLISHMENT OF A QUALITY COMMITTEE OF THE BOARD. 4. REMOVAL OF CERTAIN OUTDATED OR UNCESSARY MISCELLANEOUS PROVISONS. |
| FORM 990, PART VI, SECTION B, LINE 11B | BOTH THE CEO AND THE CFO FULLY REVIEW THE 990. IT IS SENT TO THE BOARD FINANCE COMMITTEE FOR THEIR REVIEW. CFO MEETS WITH THE COMMITTEE TO DISCUSS THE 990 AND RECEIVES APPROVAL TO FILE. PRIOR TO FILING, THE 990 IS PROVIDED TO THE FULL BOARD FOR THEIR REVIEW. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL BOARD MEMBERS AND OFFICERS COMPLETE A CONFLICT OF INTEREST STATEMENT ON AN ANNUAL BASIS. |
| FORM 990, PART VI, SECTION B, LINE 15 | A COMPENSATION REVIEW FOR THE CEO IS PERFORMED AT A MINIMUM, EVERY THREE YEARS BY AN INDEPENDENT CONSULTANT AND PROVIDED TO THE WCBR CORPORATE BOARD OF TRUSTEES FOR REVIEW AND ACTION. THE CONSULTANT COMPLETES A MARKET COMPARISON WITH OTHER CEO POSITIONS THAT HAVE SIMILAR RESPONSIBILITY TO OTHERS IN THE AREA, THE STATE AND NATIONWIDE. THE BOARD CHAIR DOCUMENTS THE DECISION AND ACTION TO BE TAKEN. FOR OTHER OFFICERS AND KEY EMPLOYEES, THE ORGANIZATION HAS AN INDEPENDENT CONSULTANT PERFORM A STUDY AT LEAST EVERY THREE YEARS ON ALL POSITIONS. THE REPORT INCLUDES KEY LEADERSHIP AND POSITIONS UNIQUE TO OPERATIONS. IN JUNE 2021, TO ENSURE EXTERNAL COMPETITIVENESS, A REVIEW WAS COMPLETED FOR THE CFO. |
| FORM 990, PART VI, SECTION C, LINE 18 | THE ORGANIZATION MAKES ITS FORM 1023 AND FORM 990 AVAILABLE UPON REQUEST. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, DISCLOSURE STATEMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. THE BUDGET, QUARTERLY FINANCIAL STATEMENTS, AND THE AUDIT ARE POSTED ON EMMA. |
| FORM 990, PART XI, LINE 9: | CHANGE IN BENEFICIAL INTEREST IN NET ASSETS OF FOUNDATION -2,055,572. DECREASE IN BENEFICIAL INTEREST IN TEMPORARILY RESTRICTED NET ASSETS -1,919,906. INCREASE IN BENEFICIAL INTEREST IN PERMANENTLY RESTRICTED NET ASSETS 22,100. EXTRAORDINARY LOSS ON EXTINGUISHMENT OF DEBT -295,357. |
| FORM 990, PART XII, LINE 2C: | THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. |
| Software ID: | |
| Software Version: |