TY 2023 Form 990

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)
(1) JO ANN EDER...................................................................... FIRST PAST PRESIDENT	4.00 .................	X		0
(2) KATHLEEN DELAHANTY...................................................................... DIRECTOR	2.00 .................	X		0
(3) ALAN SCHUYLER...................................................................... DIRECTOR	1.00 .................	X		0
(4) STEVE HANSON...................................................................... SECRETARY	1.00 .................	X	X	0
(5) DON REDFOOT...................................................................... DIRECTOR	1.00 .................	X		0
(6) MERV COLEMAN...................................................................... VICE CHAIR	1.00 .................	X	X	0
(7) MARK SCHUBERT...................................................................... TREASURER	1.00 .................	X	X	0
(8) KATE BELINDA...................................................................... DIRECTOR	1.00 .................	X		0
(9) TARA MASTEL...................................................................... CHAIR	1.00 .................	X	X	0
(10) CHRIS LORASH...................................................................... CO-TREASURER	1.00 .................	X	X	0
(11) JANET PETERSON...................................................................... DIRECTOR	1.00 .................	X		0
(12) STEPHANIE BALDWIN...................................................................... DIRECTOR	1.00 .................	X		0
(13) ABBY LOTZ...................................................................... DIRECTOR	1.00 .................	X		0
(14) JACKIE OGG...................................................................... DIRECTOR	1.00 .................	X		0
(15) CONNIE BAEHR...................................................................... DIRECTOR	1.00 .................	X		0
(16) RICHARD NOLAN...................................................................... DIRECTOR	1.00 .................	X		0
(17) TRACY TIMMONS...................................................................... EXECUTIVE DIRECTOR	40.00 .................		X	103,886

- TIN:

SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service

Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization

RED LODGE AREA COMMUNITY FOUNDATION

Employer identification number

20-0192255

Part I

Reason for Public Charity Status (All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:

An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

Enter the number of supported organizations ...............................

Provide the following information about the supported organization(s).

(i) Name of supported organization	(ii) EIN	(iv) Is the organization listed in your governing document?		(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(i) Name of supported organization	(ii) EIN	Yes	No	(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)


Total

For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.

Cat. No. 11285F

Schedule A (Form 990) 2023

Page 2

Part II

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(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.

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(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

Gross receipts from related activities, etc. (see instructions) ..................

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................ right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2023 (line 6, column (f) divided by line 11, column (f)) .........

Public support percentage for 2022 Schedule A, Part II, line 14 ...............

16a

33 1/3% support test—2023. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization ....................... right arrow

33 1/3% support test—2022. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow

17a

10%-facts-and-circumstances test—2023. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

10%-facts-and-circumstances test—2022. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow

Schedule A (Form 990) 2023

Page 3

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .	1,219,993	1,677,784	1,891,937	4,128,339	2,745,181	11,663,234
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	62,104	213,465	152,357	149,499	126,613	704,038
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	1,282,097	1,891,249	2,044,294	4,277,838	2,871,794	12,367,272
7a	Amounts included on lines 1, 2, and 3 received from disqualified persons	88,502	236,191	184,285	220,030	155,054	884,062
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.				870,078	616,472	1,486,550
c	Add lines 7a and 7b..	88,502	236,191	184,285	1,090,108	771,526	2,370,612
8	Public support. (Subtract line 7c from line 6.)						9,996,660

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(f) Total
9	Amounts from line 6...	1,282,097	1,891,249	2,044,294	4,277,838	2,871,794	12,367,272
10a	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..	-106,931	20,630	2,100	25,089	112,061	52,949
b	Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c	Add lines 10a and 10b.	-106,931	20,630	2,100	25,089	112,061	52,949
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.) ..	70,941	123,159	15,623	11,310	59,694	280,727
13	Total support. (Add lines 9, 10c, 11, and 12.)..	1,246,107	2,035,038	2,062,017	4,314,237	3,043,549	12,700,948

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2023 (line 8, column (f) divided by line 13, column (f)) .........

78.710 %

Public support percentage from 2022 Schedule A, Part III, line 15 ...............

81.280 %

Section D. Computation of Investment Income Percentage

Investment income percentage for 2023 (line 10c, column (f) divided by line 13, column (f)) ......

0.420 %

Investment income percentage from 2022 Schedule A, Part III, line 17 .............

19a

33 1/3% support tests-2023. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow

33 1/3 % support tests—2022. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow

Schedule A (Form 990) 2023

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting Organizations

Yes

Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.

Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.

Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.

Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.

Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.

Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).

Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?

Substitutions only. Was the substitution the result of an event beyond the organization's control?

Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .

Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).

Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.

Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.

Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.

10a

Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.

10a

Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).

10b

Schedule A (Form 990) 2023

Page 5

Part IV

Supporting Organizations (continued)

Yes

Has the organization accepted a gift or contribution from any of the following persons?

A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?

11a

A family member of a person described on 11a above?

11b

A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.

11c

Section B. Type I Supporting Organizations

Yes

Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.

Section C. Type II Supporting Organizations

Yes

Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).

Section D. All Type III Supporting Organizations

Yes

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?

Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).

By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.

Section E. Type III Functionally-Integrated Supporting Organizations

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):

The organization satisfied the Activities Test. Complete line 2 below.

The organization is the parent of each of its supported organizations. Complete line 3 below.

The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions)

Activities Test. Answer lines 2a and 2b below.

Yes

Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.

Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.

Parent of Supported Organizations. Answer lines 3a and 3b below.

Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.

Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.

Schedule A (Form 990) 2023

Page 6

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

	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 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

Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)

Schedule A (Form 990) 2023

Page 7

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)

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 2023 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-2023	(iii) Distributable Amount for 2023
1 Distributable amount for 2023 from Section C, line 6
2 Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI). See instructions.
3 Excess distributions carryover, if any, to 2023:
a From 2018.......
b From 2019.......
c From 2020.......
d From 2021.......
e From 2022.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2023 distributable amount
i Carryover from 2018 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.
4Distributions for 2023 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2023 distributable amount
c Remainder. Subtract lines 4a and 4b from line 4.
5 Remaining underdistributions for years prior to 2023, 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 2023. 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 2024. Add lines 3j and 4c.
8 Breakdown of line 7:
a Excess from 2019.....
b Excess from 2020.....
c Excess from 2021.....
d Excess from 2022.....
e Excess from 2023.....

Schedule A (Form 990) (2023)

Schedule A (Form 990) 2023

Page 8

Part VI

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Return Reference	Explanation

Schedule A (Form 990) 2023

Additional Data

Software ID:
Software Version:

- TIN:

Schedule B
(Form 990)

Department of the Treasury
Internal Revenue Service

Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Name of the organization

RED LODGE AREA COMMUNITY FOUNDATION

Employer identification number

20-0192255

Organization type (check one):

Filers of:

Section:

Form 990 or 990-EZ

501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization

Form 990-PF

501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation

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

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.

Special Rules

For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33¹/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... 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) (2023)

Schedule B (Form 990) (2023) Page 2

Name of organization RED LODGE AREA COMMUNITY FOUNDATION

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
RESTRICTED	,	$ RESTRICTED	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)

Schedule B (Form 990) (2023)

Page 3

Name of organization RED LODGE AREA COMMUNITY FOUNDATION		Employer identification number 20-0192255

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
		$
(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) (2023)

Schedule B (Form 990) (2023)

Page 4


Name of organization RED LODGE AREA COMMUNITY FOUNDATION			Employer identification number 20-0192255
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.) $ Use duplicate copies of Part III if additional space is needed.

(a)
No. from Part I

(b) Purpose 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

(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

(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

(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) (2023)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow

Attach to Form 990.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2022

Open to Public Inspection

Name of the organization

RED LODGE AREA COMMUNITY FOUNDATION

Employer identification number

20-0192255

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.

		(a) Donor advised funds
1	Total number at end of year .........	3
2	Aggregate value of contributions to (during year)	274,099
3	Aggregate value of grants from (during year)	35,830
4	Aggregate value at end of year ........	362,464

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................

Yes No

Part II

Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ...	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow

Number of states where property subject to conservation easement is located right arrow

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................

Yes No

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.

If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:

(i)

Revenue included on Form 990, Part VIII, line 1 ......................... right arrow

(ii)

Assets included in Form 990, Part X ............................... right arrow

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:

Revenue included on Form 990, Part VIII, line 1 .......................... right arrow

Assets included in Form 990, Part X ............................... right arrow

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) 2022

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....

Part V

Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.

		(a) Current year	(b) Prior year	(c) Two years back	(d) Three years back	(e) Four years back

1a	Beginning of year balance ....	170,475	201,445	96,710	87,067	71,740
b	Contributions ...		1,058	92,913	1,293	7,608
c	Net investment earnings, gains, and losses		-25,189	19,258	11,480	12,137
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...		4,550	4,642	2,060	3,444
f	Administrative expenses ....	170,475	2,289	2,794	1,070	974
g	End of year balance ......		170,475	201,445	96,710	87,067

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment right arrow

Permanent endowment right arrow

Term endowment right arrow

The percentages on lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) Unrelated organizations .................

3a(i)

Yes

(ii) Related organizations .................

3a(ii)

If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(a) Cost or other basis (investment)	(b) Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value

1a	Land .....	96,888		96,888
b	Buildings ....	972,877	156,740	816,137
c	Leasehold improvements
d	Equipment ....	236,511	144,019	92,492
e	Other .....	52,708		52,708
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				1,058,225

Schedule D (Form 990) 2022

Page 3

Part VII

Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3) Other (A) INVESTMENTS	150,214	F
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)	150,214

Part VIII

Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value
(1)SWEAT EQUITY MORTGAGES				358,210
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........				358,210

Part X

Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
PAYABLES	20








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	20
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Schedule D (Form 990) 2022

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......		1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d .....................		2e
3	Subtract line 2e from line 1..................		3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................		4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......		5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........		1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d....................		2e
3	Subtract line 2e from line 1...................		3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.....................		4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......		5

Part XIII

Supplemental Information

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference	Explanation

Schedule D (Form 990) 2022

Additional Data

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

Schedule I
(Form 990)

Department of the Treasury
Internal Revenue Service

Grants and Other Assistance to Organizations,
Governments and Individuals in the United States

Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet

Attach to Form 990.
lBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization
RED LODGE AREA COMMUNITY FOUNDATION

Employer identification number
20-0192255

Part I

General Information on Grants and Assistance

Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................

Yes No

Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.

Part II

Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient

that received more than $5,000. Part II can be duplicated if additional space is needed.

(a) Name and address of organization or government	(b) EIN	(c) IRC section (if applicable)	(d) Amount of cash grant	(h) Purpose of grant or assistance
(1) ABSAROKA BEARTOOTH WF PO BOX 392 RED LODGE,MT59068	32-0320146	501(C)(3)	7,768	PHILANTHROPIC PURPOSE
(2) BARETOOTH CUPBOARDS CC COMM FOOD BANK PO BOX 665 RED LODGE,MT59068	81-0496066	501(C)(3)	9,819	PHILANTHROPIC PURPOSE
(3) BEARTOOTH BILLINGS CLINIC FOUNDATION PO BOX 1666 RED LODGE,MT59068	81-0484562	501(C)(3)	9,727	PHILANTHROPIC PURPOSE
(4) BEARTOOTH CHILDRENS' CENTER 114 VILLARD AVE N RED LODGE,MT59068	81-0484562	501(C)(3)	5,593	PHILANTHROPIC PURPOSE
(5) BEARTOOTH HUMANE ALLIANCE PO BOX 2333 RED LODGE,MT59068	20-4513120	501(C)(3)	19,877	PHILANTHROPIC PURPOSE
(6) BEARTOOTH RECREATIONAL TRAILS PO BOX 1872 RED LODGE,MT59068	27-0081619	501(C)(3)	12,421	PHILANTHROPIC PURPOSE
(7) BIGHORN BASIN PALEONTOLOGICAL INSTITUTE PO BOX 672 RED LODGE,MT59068	81-3350752	501(C)(3)	7,911	PHILANTHROPIC PURPOSE
(8) BOYS & GIRLS CLUB OF RED LODGE PO BOX 11 RED LODGE,MT59068	81-0493132	501(C)(3)	16,899	PHILANTHROPIC PURPOSE
(9) BUSES OF YELLOWSTONE PRESERVATION TRUST 124 BROADWAY AVE N RED LODGE,MT59068	27-2356270	501(C)(3)	12,694	PHILANTHROPIC PURPOSE
(10) CARBON COUNT ARTS GUILD 11 W 8TH ST RED LODGE,MT59068	23-7260614	501(C)(3)	8,389	PHILANTHROPIC PURPOSE
(11) CARBON COUNTY HISTORICAL SOCIETY PO BOX 881 RED LODGE,MT59068	81-0386302	501(C)(3)	14,996	PHILANTHROPIC PURPOSE
(12) DOMESTIC & SEXUAL VIOLENCE SERVICES PO BOX 314 RED LODGE,MT59068	20-2538889	501(C)(3)	17,299	PHILANTHROPIC PURPOSE
(13) HERO'S STEAM ENGINE			7,064	PHILANTHROPIC PURPOSE
(14) HOPE RANCH OF MONTANA 257 UPPER RED LODGE CREEK RD RED LODGE,MT59068	33-1055749	501(C)(3)	12,679	PHILANTHROPIC PURPOSE
(15) MESSIAH LUTHERAN CHURCH 912 LOWER CONTINENTAL DRIVE RED LODGE,MT59068	37-1508550	501(C)(3)	89,043	PHILANTHROPIC PURPOSE
(16) MOUNTAIN BLUEBELLS PRESCHOOL 501 NORTH COOPER AVE RED LODGE,MT59068	20-2659076	501(C)(3)	5,701	PHILANTHROPIC PURPOSE
(17) RED LODGE FIRE RESCUE FOUNDATION PO BOX 318 RED LODGE,MT59068	38-3763630	501(C)(3)	11,181	PHILANTHROPIC PURPOSE
(18) YELLOWSTONE WILDLIFE SANCTUARY PO BOX 675 RED LODGE,MT59068	81-0422009	501(C)(3)	19,184	PHILANTHROPIC PURPOSE
(19) TREETOP PRODUCTS INC			14,664	PHILANTHROPIC PURPOSE
(20) RED LODGE RENTALS			28,912	PHILANTHROPIC PURPOSE
(21) RED LODGE PUBLIC SCHOOL FOUNDATION PO BOX 1144 RED LODGE,MT59068	33-1165645	501(C)(3)	6,293	PHILANTHROPIC PURPOSE
(22) RED LODGE MUSIC FESTIVAL 1014 HARVARD AVE BILLINGS,MT59108	81-6016990	501(C)(3)	8,235	PHILANTHROPIC PURPOSE
(23) RECREONICS INC			8,908	PHILANTHROPIC PURPOSE
(24) MISSOULA CHILDRENS THEATER			5,300	PHILANTHROPIC PURPOSE
(25) LITTLE EXPLORERS PRESCHOOL			6,572	PHILANTHROPIC PURPOSE
(26) KOCH TRUCKING			13,013	PHILANTHROPIC PURPOSE
(27) JANE FERGUSON WILDERNESS ADVENTURE PO BOX 821 RED LODGE,MT59068	84-4907699	501(C)(3)	11,504	PHILANTHROPIC PURPOSE
(28) FIRST THREAT INSTALLATIONS LLC			7,685	PHILANTHROPIC PURPOSE
(29) CLEAR CREEK ENTERPRISES			6,473	PHILANTHROPIC PURPOSE
(30) CEDAR CREEK KENNELS LLC			18,500	PHILANTHROPIC PURPOSE
(31) HELENA HABITAT FOR HUMANITY PO BOX 459 HELENA,MT59624	81-0476317	501(C)(3)	456,319	PHILANTHROPIC PURPOSE

Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image

Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50055P

Schedule I (Form 990) 2023

Page 2

Part III

Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.

(a) Type of grant or assistance	(b) Number of recipients	(c) Amount of cash grant	(d) Amount of noncash assistance	(e) Method of valuation (book, FMV, appraisal, other)	(f) Description of noncash assistance

(1) COVID AND FLOOD ASSISTANCE	91	567,940
(1)
(2)
(3)
(4)
(5)
(6)
(7)

Part IV

Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.

Return Reference	Explanation

Schedule I (Form 990) 2023

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization

RED LODGE AREA COMMUNITY FOUNDATION

Employer identification number

20-0192255

Return Reference	Explanation
FORM 990 LINE 1	THIS IS WHAT WORKING TOGETHER LOOKS LIKE! THE FOUNDATION OUTCOMES IN 2023 REFLECT BOTH LONG TERM PROGRAMMING AND OUR CAPABILITY TO RESPOND TO EMERGENT "GAP" OPPORTUNITIES SIMULTANEOUSLY. FOUR FAMILIES MOVED INTO THEIR NEW HOMEOWNER-BUILT HOUSES, AND WE BEGAN CONSTRUCTION ON 4 LONG TERM RENTALS THROUGH OUR PARTNERSHIPS WITH HELENA HABITAT FOR HUMANITY AND MONTANA LAND TRUST. IN 2023 THE FOUNDATION WORKED ALONGSIDE COMMUNITY LEADERS AND CONTINUED TO SUPPORT THE REBUILDING WORK CAUSED BY DAMAGE FROM THE HISTORIC FLOOD OF JUNE 2022, GRANTING A TOTAL OF $586,212 TO ASSIST 89 COMMUNITY MEMBERS WHO SUFFERED LOST OR DAMAGED PROPERTY. WE CELEBRATED 20 YEARS OF OUR FUN RUN FOR CHARITIES EVENT, BENEFITING 64 CHARITIES THIS YEAR AND CUMULATIVELY RAISING $4.1 MILLION FOR CHARITIES FOR ALL YEARS. THE FIRST COUNTY WIDE TRANSPORTATION SYSTEM (CART) PROVIDED OVER 5,000 RIDES, 734 OF THESE WERE RIDES FOR VETERANS. THE HISTORIC ROOSEVELT SCHOOL CONTINUED REDEVELOPMENT AS THE CENTER FOR ARTS, CULTURE, EDUCATION AND AS AN EVENT/CONFERENCE VENUE. THE CENTER HOSTED 250 EVENTS AND PERFORMING ARTS FLOURISHED. WE MADE FLOOD REPAIRS AND IMPROVED THE BUILDING INSIDE AND OUT. IN 2023, THE FOUNDATION PARTNERED WITH VOLUNTEERS, WHO PROVIDED A TOTAL OF 6,291 HOURS THAT EQUATED TO $200,062 IN HUMAN SUPPORT ALL OUR COMMUNITY INITIATIVES.
FORM 990, PART VI, SECTION A, LINE 6	MEMBERS RECEIVE NO BENEFITS, COMPENSATION, OR VOTING POWER FROM MEMBERSHIP.
FORM 990, PART VI, SECTION A, LINE 7A	THE MEMBERS ELECT THE BOARD OF DIRECTORS AND VOTE ON CHANGES TO THE BYLAWS.
FORM 990, PART VI, SECTION B, LINE 11B	PRESIDENT, EXECUTIVE DIRECTOR, AND TREASURER REVIEW FORM IN CONFERENCE. RETURN IS PRESENTED TO THE FULL BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 12C	COMPLIANCE IS MONITORED BY THE FULL BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 15	COMPENSATION IS REVIEWED AND VOTED ON BY THE FULL BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION C, LINE 19	GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
SCHEDULE D PART V	OUR ENDOWMENT FUNDS CAPTURES COMMUNITY ASSETS THAT MIGHT OTHERWISE BE LOST AND KEEP THEM IN OUR COMMUNITY. EARNINGS FROM THE ENDOWMENT FUNDS, FUND LOCAL PROJECTS IN PERPETUITY. ENDOWMENT BUILDING REPRESENTS OUR COMMITMENT TO CREATING PERMANENT FINANCIAL RESOURCES FOR THE COMMUNITY. WE ADDED FUNDS TO ALL FOUR OF OUR EXISTING ENDOWMENTS: FOUNDATION, CITY POOL AND THE ROOSEVELT CENTER. WE PARTNERED WITH BEARTOOTH RECREATIONAL TRAILS ASSOCIATION TO CREATE THEIR FIRST ENDOWMENT. ALL OF OUR ENDOWMENTS ARE INVESTED IN MONTANA COMMUNITY FOUNDATION. THE FOUNDATION PARTNERS WITH THE COMMUNITY AND DONORS TO DEVELOP PLACE BASED STRATEGIES FOR PERMANENT ASSET MANAGEMENT INCLUDING PARTNERSHIPS WITH LOCAL GOVERNMENT. RED LODGE AREA COMMUNITY FOUNDATION AGENCY ENDOWMENT FUND THE PURPOSE OF THIS FUND IS FOR SUPPORT OF THE CHARITABLE PURPOSES OF RED LODGE AREA COMMUNITY FOUNDATION (RLACF). RLACF WORKS TO BUILD A THRIVING COMMUNITY THROUGH STEWARDSHIP, COLLABORATION, AND INNOVATION BY HELPING DONORS MEET COMMUNITY NEEDS NOW AND IN THE FUTURE, FUNDING PROJECT IN ARTS AND CULTURE, EDUCATION, ENVIRONMENT, HEALTH, AND SOCIAL SERVICES, AND SUPPORTING OTHER NONPROFITS THROUGH TRAINING, LEADERSHIP AND SPONSORSHIP. AS OF DECEMBER 31, 2023, THE BALANCE OF THIS FUND WAS $48,923. CONTRIBUTIONS RECEIVED WERE $1,324 FOR THE YEAR ENDED DECEMBER 31, 2023. ROOSEVELT CENTER AGENCY ENDOWMENT THE PURPOSE OF THIS FUND IS TO PROVIDE FUNDING FOR THE OPERATION AND/OR CAPITAL IMPROVEMENTS OF THE ROOSEVELT CENTER, AN ARTS, CULTURE, AND EVENTS CENTER IN RED LODGE, MT. AS OF DECEMBER 31, 2023, THE BALANCE OF THIS FUND WAS $6,488. CONTRIBUTIONS RECEIVED WERE $300 FOR THE YEAR ENDED DECEMBER 31, 2023. BEARTOOTH RECREATIONAL TRAILS ASSOCIATION AGENCY ENDOWMENT FUND THE PURPOSE OF THIS FUND IS TO FURTHER THE PURPOSE AND MISSION OF BEARTOOTH RECREATIONAL TRAILS ASSOCIATION, A NONPROFIT ORGANIZATION WHOSE MISSION IS TO FOSTER EDUCATION AND HEALTH BY PROMOTING, DEVELOPING, AND MAINTAINING TRAILS FOR NON-MOTORIZED RECREATIONAL ACTIVITIES IN AND NEAR RED LODGE, CARBON COUNTY, MONTANA. AS OF DECEMBER 31, 2023, THE BALANCE OF THIS FUND WAS $60,562. CONTRIBUTIONS RECEIVED WERE $686 FOR THE YEAR ENDED DECEMBER 31, 2023. RED LODGE CITY POOL AGENCY ENDOWMENT FUND THE PURPOSE OF THIS FUND IS TO PROVIDE FUNDING FOR THE OPERATION AND MAINTENANCE OF THE CITY POOL AND/OR OTHER RECREATIONAL FACILITIES THAT BENEFIT THE YOUTH OF THE COMMUNITY. AS OF DECEMBER 31, 2023, THE BALANCE OF THIS FUND WAS $84,265. CONTRIBUTIONS RECEIVED WERE $10,403 FOR THE YEAR ENDED DECEMBER 31, 2023. THE BEARTOOTH FRONT COMMUNITY FOUNDATION ENDOWMENT FUND THE PURPOSE OF THIS FUND IS TO FURTHER THE PURPOSE AND MISSION OF THE BEARTOOTH FRONT COMMUNITY FOUNDATION (NAME WAS CHANGED TO RED LODGE AREA COMMUNITY FOUNDATION IN DECEMBER 2002) WITHIN THE BEARTOOTH FRONT GEOGRAPHICAL REGION. AS OF DECEMBER 31, 2023, THE BALANCE OF THIS FUND WAS $686,999. CONTRIBUTIONS RECEIVED WERE $74,852 FOR THE YEAR ENDED DECEMBER 31, 2023.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2023

Additional Data

Software ID:
Software Version:

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	4,128,339	2,745,181
9	Program service revenue (Part VIII, line 2g) .........	149,499	126,613
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	27,104	5,836
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	101,077	165,919
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	4,406,019	3,043,549
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	2,188,678	1,826,621
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	853,541	1,037,107
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 105,125
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	698,686	672,213
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	3,740,905	3,535,941
19	Revenue less expenses. Subtract line 18 from line 12.......	665,114	-492,392
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	2,935,918	2,359,064
21	Total liabilities (Part X, line 26).............	306,712	426,572
22	Net assets or fund balances. Subtract line 21 from line 20.....	2,629,206	1,932,492

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 1,752,942 including grants of $ 1,155,110 ) (Revenue $ 103,514 )
	BY ANY MEASURE 2023 WAS A REMARKABLE YEAR! THE CARBON COUNTY AREA RIDE & TRANSIT COMPLETED ITS THIRD YEAR OF PROVIDING ESSENTIAL RIDES TO PEOPLE WITHOUT OTHER OPTIONS! THE NUMBER OF RIDERS INCREASED STEADILY TO 5,320 RIDES FOR OUR NO-FEE PUBLIC TRANSPORTATION SERVICE CONNECTING ALL COMMUNITIES WITHIN CARBON COUNTY, AND TO REGULAR TRIPS TO BILLINGS, MT. WE ENGAGED VOLUNTEER DRIVERS FOR THE FIRST TIME AND CONTINUE TO EXPLORE FINANCIAL RESOURCES TO ENSURE THE LONG-TERM VIABILITY OF THIS ESSENTIAL SERVICE. WE LOOK FORWARD TO THE DELIVERY OF OUR THIRD VEHICLE IN 2024.

4b	(Code: ) (Expenses $ 629,244 including grants of $ 457,787 ) (Revenue $ 37,158 )
	THE RED LODGE AREA COMMUNITY FOUNDATION SUPPORTS THRIVING NONPROFITS THROUGH A VARIETY OF GRANT MAKING PROGRAMS INCLUDING FISCAL SPONSORSHIP OF $126,737 IN AWARDS FOR LOCAL EFFORTS AND THE 20TH ANNUAL FUN RUN FOR CHARITIES RAISED $586,212 FOR 64 CARBON COUNTY CHARITIES, HAVING CUMULATIVELY RAISED $4.1M OVER 20 YEARS OF WORKING TOGETHER.

4c	(Code: ) (Expenses $ 424,434 including grants of $ 47,966 ) (Revenue $ 25,063 )
	FLOOD RECOVERY: IT TOOK LONGER THAN WE ORIGINALLY HOPED, BUT THE DAMAGED ROOMS FROM THE 2022 FLOOD WERE RESTORED AND THE TENANTS WERE ABLE TO MOVE BACK IN. NEW FLOORING AND TRIM WAS INSTALLED, AND THE WALLS, CLOSETS, AND CABINETS REPAIRED. WE WERE EVEN ABLE TO REMOVE THE OLD BOILER, CREATING A NEW TENANT ROOM.OUTDOOR SPACE: THE CONCRETE PATHWAYS IN THE FRONT OF THE BUILDING WERE REMOVED TO INCREASE THE GREEN SPACE, TO PREPARE FOR THE INSTALLATION OF NEW SPRINKLERS THIS SPRING, AND TO DIRECT PEOPLE AWAY FROM THE NON-ADA COMPLIANT ENTRANCE. MANY NEW SCULPTURES WERE ADDED AROUND THE PROPERTY IN 2023.OVERHEAD LIGHTING IN THE AUDITORIUM WAS UPDATED TO LED'S.THE ROOSEVELT CENTER DOVE HEADFIRST INTO PROVIDING PROGRAMMING CENTERED AROUND AFTER-SCHOOL OPPORTUNITIES FOR YOUTH PERFORMING ARTS IN 2023 WITH A TOTAL OF 250 EVENTS WITH 10,072 TOTAL ATTENDEES.DURING SEVEN ALL-AGES OPEN MIC NIGHTS, THE AUDITORIUM SAW MORE THAN 100 PERFORMANCES FROM PEOPLE AGED 6-70. THE EVENTS HAD A CUMULATIVE ATTENDANCE OF 368 AND HAVE DEVELOPED A FOLLOWING OF FAMILIAR FACES AS THEY CONTINUE INTO 2024.IN APRIL, THE MISSOULA CHILDREN'S THEATER TEAM HOSTED AUDITIONS, REHEARSALS AND A PERFORMANCE OF ALADDIN AT THE ROOSEVELT CENTER THAT INCLUDED A CAST OF 28 CARBON COUNTY YOUTH ACTORS. THE PLAY WAS FREE TO ATTEND AND PARTICIPATE IN. 132 PEOPLE ENJOYED THE SHOW.SEVEN ASPIRING YOUNG ACTORS ATTENDED A FREE IMPROVISATION CLASS, HOSTED BY NOVA CENTER FOR THE PERFORMING ARTS OF BILLINGS.A NEW PARTNERSHIP HAS BEEN DEVELOPED WITH THE BILLINGS SYMPHONY, WHICH HOSTED TWO HIGH-CALIBER CLASSICAL MUSICAL ENSEMBLES AT THE ROOSEVELT CENTER IN 2023 FOR SHOWS THAT WERE FREE TO THE PUBLIC. MOST RECENTLY IN DECEMBER, THE GALVIN CELLO QUARTET PERFORMED TO 158 PEOPLE AT THE ROOSEVELT CENTER.THE RED LODGE HIGH SCHOOL HOSTED ITS TWO NIGHTS OF ONE ACT PLAYS AT THE ROOSEVELT CENTER AND SAW 230 TOTAL ATTENDEES.THE RED LODGE THEATER COMPANY PUT ON THREE NIGHTS OF HOWL-O'-SCREAM IN OCTOBER AND SAW 161 TOTAL ATTENDEES.

	(Code: ) (Expenses $ 348,371 including grants of $ 165,758 ) (Revenue $ 20,572 )
	CREATE A COMMUNITY THAT OFFERS CONCRETE SUPPORT AND OPPORTUNITY FOR FAMILIES, YOUTH, AND CHILDREN TO REACH THEIR POTENTIAL AS CONTRIBUTING MEMBERS OF SOCIETY.THE EARLY CHILDHOOD FUND GRANTED $13,515 TO 15 CHILDREN AND THEIR FAMILIES TO HELP PAY FOR THE COST OF CHILDCARE. THE YOUTH ENRICHMENT FUN PROVIDED $10,208 IN FUNDING ASSISTANCE FOR 67 AREA YOUTH TO PARTICIPATE IN ENRICHMENT ACTIVITIES THEY COULD OTHERWISE AFFORD. THROUGHOUT 2023, THE EARLY CHILDHOOD COALITION HELD MONTHLY MEETINGS TO: PROVIDE CHILDCARE CENTER DIRECTORS AND INTERESTED COMMUNITY MEMBERS WITH UPDATES ON LOCAL AND STATEWIDE CHILDCARE PROGRAMMING; GATHER DATA FOR THE 2023 CARBON COUNTY KIDS ASSESSMENT AND SHARE RESULTS WITH ZERO TO FIVE MONTANA; SHARE EMERGING TRENDS IN THE LOCAL CHILDCARE ENVIRONMENT; RECEIVE UPDATES ON YOUTH ENRICHMENT AND EARLY CHILDHOOD GRANTS; SHARE PERSPECTIVES ON THE OPENING OF THE MEADOWLARK CHILDREN'S CENTER; SET CONDITIONS AND PROVIDE FEEDBACK FOR DESIGNING THE 2024 CARBON COUNTY EMPLOYER & EMPLOYEE ASSESSMENTS.THE MONTANA DPHHS CHILDCARE INNOVATION AND INFRASTRUCTURE GRANT WAS INVESTED TO LAUNCH THE MEADOWLARK CHILDREN'S CENTER IN SEPTEMBER 2023. THE CENTER SERVED SEVEN CHILDREN IN ITS FIRST SIX MONTHS. THE FOUNDATION WAS ONE OF 31 RECIPIENTS ACROSS THE STATE TO CREATE CHILDCARE SLOTS AND FOSTER NOVEL APPROACHES TO MEET THE NEED OF FAMILIES WITH INFANTS AND PARENTS WORKING EVENING, NIGHTS, AND WEEKENDS. $463,360 WAS AWARDED TO OPEN THIS NEW CHILDCARE CENTER IN PARTNERSHIP WITH MESSIAH LUTHERAN CHURCH.5,550 HOURS WERE VOLUNTEERED BY FUTURE OF MONTANA VOLUNTEER CORPS HIGH SCHOOL STUDENTS. COMPLETED THE CARBON COUNTY KIDS ASSESSMENT REPORTING RESULTS TO ZERO TO FIVE MONTANA. 500 LUNCHES WERE PROVIDED DURING "LUNCH IN THE SUN" AT THE CITY POOL. RESILIENT YOUTH PROVIDED MENTAL WELLNESS PROGRAMMING IN ROBERTS SCHOOLS AND 65 STUDENTS IN RED LODGE HIGH SCHOOL.THE RED LODGE AREA COMMUNITY FOUNDATION ACTS AS A FISCAL SPONSOR FOR 15 GRASS ROOTS ORGANIZATIONS BY PROVIDING FINANCIAL SERVICES. $126,737 WAS GRANTED TO THE COMMUNITY ON BEHALF OF THE EFFORTS OF THESE GRASS ROOTS ORGANIZATIONS WHO PROVIDE COMMUNITY BENEFIT ACTIVITIES WITHOUT THE NEED TO ORGANIZE INDEPENDENTLY.

4d	Other program services (Describe in Schedule O.)
	(Expenses $ 348,371 including grants of $ 165,758 ) (Revenue $ 20,572 )
4e	Total program service expenses3,154,991

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	103,886	0	0

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

1	Briefly describe the organization’s mission or most significant activities: SEE SCH O
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	16
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	16
5	Total number of individuals employed in calendar year 2023 (Part V, line 2a) ......	5	36
6	Total number of volunteers (estimate if necessary) .............	6	257
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	0

1a	Federated campaigns..		1a
b	Membership dues..		1b
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e	880,774

f	All other contributions, gifts, grants, and similar amounts not included above		1f	1,864,407

g	Noncash contributions included in lines 1a - 1f:$		1g	20,946

h Total. Add lines 1a-1f.......		2,745,181

		Business Code
2a	BACK OFFICE SERVICES	561000	104,076	104,076
b	OTHER PROGRAM SERVICES	561000	14,233	14,233
c	MORTGAGE PENALTY	561000	7,439	7,439
d	AFFILIATED ORGANIZATIO	561000	865	865
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		126,613

3 Investment income (including dividends, interest, and othersimilar amounts) ......			5,836			5,836
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
			(i) Real	(ii) Personal
6a	Gross rents	6a	106,225
b	Less: rental expenses	6b	0
c	Rental income or (loss)	6c	106,225
d	Net rental income or (loss).......			106,225			106,225
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a
b	Less: cost or other basis and sales expenses	7b
c	Gain or (loss)	7c
d	Net gain or (loss).........
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..

Business Code
11a
b
c
d	All other revenue ....			59,694	59,694
e	Total. Add lines 11a–11d ......			59,694
12	Total revenue. See instructions.....			3,043,549	186,307	0	112,061

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....	1,258,681	1,258,681
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........	567,940	567,940
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........	103,886	52,982	43,632	7,272
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........	796,475	623,200	119,401	53,874
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......	64,784	41,521	21,805	1,458
10	Payroll taxes ...........	71,962	53,223	13,950	4,789
11	Fees for services (non-employees):
a	Management ......
b	Legal .........
c	Accounting ...........	102,681	102,681
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	56,464	54,615	935	914
12	Advertising and promotion ....	8,162	7,211	109	842
13	Office expenses .......	28,857	24,218	2,728	1,911
14	Information technology ......	36,987	30,662	3,183	3,142
15	Royalties ..
16	Occupancy ...........	159,852	154,445	2,997	2,410
17	Travel ............	16,048	13,806	140	2,102
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	6,444	5,163	1,010	271
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	55,025		55,025
23	Insurance ...	59,675	51,906	5,098	2,671
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	MISCELLANEOUS	77,398	70,722	3,301	3,375
b	BAD DEBT	25,928	13,344	530	12,054
c	PRINTING AND PUBLICATIO	18,885	10,867	983	7,035
d	AMORTIZATION EXPENSE	11,697	11,697
e	All other expenses	8,110	6,107	998	1,005
25	Total functional expenses. Add lines 1 through 24e	3,535,941	3,154,991	275,825	105,125
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			1,209,198	1	446,604
2	Savings and temporary cash investments .........			95,091	2	171,083
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............			152,234	4	172,419
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............			2,309	8	2,309
9	Prepaid expenses and deferred charges ......				9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	1,358,984
b	Less: accumulated depreciation	10b	300,759	1,054,238	10c	1,058,225
11	Investments—publicly traded securities .				11
12	Investments—other securities. See Part IV, line 11 .....				12	150,214
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........			422,848	15	358,210
16	Total assets. Add lines 1 through 15 (must equal line 33)...			2,935,918	16	2,359,064

17	Accounts payable and accrued expenses .....	56,712	17	177,317
18	Grants payable ...		18
19	Deferred revenue .........		19
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..	250,000	24	249,235
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	0	25	20
26	Total liabilities. Add lines 17 through 25..	306,712	26	426,572

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	1,352,268	27	1,215,161
28	Net assets with donor restrictions ...........	1,276,938	28	717,331
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	2,629,206	32	1,932,492
33	Total liabilities and net assets/fund balances ........	2,935,918	33	2,359,064