Public Disclosure for Tax-Exempt Organizations

Transcription

1 Pulic Disclosure for Tax-Exempt Organizations Tax-exempt organizations are required to make a copy of their application for exemption and Form(s) 99 (and 99-T, if applicale) availale for pulic inspection and to provide copies of such forms to individuals or organizations that request copies. Alternatively, the nternet may e used to make these documents availale. (See the Using the nternet section which follows.) These rules apply to an organization s Form(s) 99 (and 99-T, if applicale) for the last three years and to its application for exemption. 1 f the application was filed prior to July 15, 1987, disclosure is not required unless the organization had a copy of the application on July 15, An organization may omit names and addresses of contriutors from its return(s). Failure to comply with disclosure requirements can result in an enforcement action y the RS. While disclosure rules create an additional urden, they also provide an opportunity for your organization to showcase the community enefits that it provides. The rules also heighten the need to carefully review all responses, including narrative explanations, contained on your Form(s) 99/99-T efore filing. Where Must nformation Be Provided? Generally, an organization must make its documents availale for pulic inspection at any location where it has three or more employees. f the only services provided at the site are in furtherance of exempt purposes and the site does not serve as an office for management staff, the documents are not required to e made availale there. How Quickly Must Organizations Reply? Requests for copies can e made in person or in writing. When requests are made in person, the copies must generally e provided on the same usiness day. There are provisions for delays due to unusual circumstances. However, in no event may the period of delay exceed five usiness days. Unusual circumstances include times when those staff that are capale of fulfilling a request are asent. Written Requests Requested copies generally must e mailed within 3 days from the date of the receipt of the written request. However, if the organization requires advance payment of a reasonale fee for copying and postage, it may provide the copies within 3 days from the date it receives payment rather than the date of the original request. What Can an Organization Charge? You are currently allowed to charge a maximum fee of.2 cents per page in addition to actual postage costs. 1 Certain information within an application for exemption can e withheld from pulic inspection if pulic availaility would adversely affect the organization, e.g., information relating to a trade secret, patent, process, style of work or apparatus of the organization. BKD TA Pulic Disclosure Rules

2 -2- f any organization receives a written request for copies with no payment enclosed and the organization requires payment in advance, the organization must request payment within seven days from the date it received the request. An organization is required to accept a personal check for written requests if it does not accept payment y credit card. f an organization does not require prepayment and the requester does not enclose a prepayment with the request, the organization must receive consent from a requester efore providing copies for which the fee charge for copying and postage would e in excess of 2. Local or Suordinate Organizations A local or suordinate organization that is covered y a group exemption letter is given additional time for responding to some requests. f this type of organization receives a request made in person for inspection of its application for tax exemption, the local organization is required to acquire and make availale the application for a group exemption letter filed y the central or parent organization within not more than two weeks. The same general rule would apply with respect to a local or suordinate organization that does not file its own Form(s) 99/99-T ut is covered under a group return. Again, the local or suordinate organization must make the group return availale for inspection within a reasonale period which is defined as not more than two weeks. f the group return includes separate schedules with respect to each local or suordinate organization, the local or suordinate organization may exclude or omit any schedules relating only to other organizations which are included in the group return. f a request is made for a personal inspection to a local or suordinate organization, it has the option of mailing the return to the requester rather than allowing an inspection. However, if this is done, the local or suordinate organization may not charge for the copying of the document unless the requester consents to the charge. f a local or suordinate organization receives a request for copies, then it must comply with the rules stated previously. Using the nternet As an alternative to providing copies, an organization may provide access to its exemption application and Form(s) 99 (and 99-T, if applicale) through the nternet. The wesite must provide instructions for downloading the document(s). The information on the nternet must e in such a format that it may e accessed, downloaded, viewed or printed in the same format as the actual documents. An organization would need to make the we address availale to the general pulic. There is nothing that prevents others from posting your Forms 99, 99-T and exemption application on the nternet. Based on this fact and the potential strain on your organization s resources from providing copies, organizations should consider posting these documents on the nternet. What if the Requests Are a Form of Harassment? f an organization elieves it is suject to a harassment campaign, it can file an application for a harassment determination with the nternal Revenue Service. This would allow the organization to suspend compliance with these requests. n addition, an organization may disregard requests for copies in excess of two per month or four per year made y a single individual or sent from a single address, without sumitting an application for a harassment determination. Please contact your BKD advisor if you have questions aout these rules. BKD TA Pulic Disclosure Rules

3 OMB Return of Organization Exempt From ncome Tax Form 99 Under section 51, 527, or 4947(1) of the nternal Revenue Code (except private foundations) À¾µ Do not enter social security numers on this form as it may e made pulic. Open to Pulic Department of the Treasury nternal Revenue Service nformation aout Form 99 and its instructions is at nspection A For the 214 calendar year, or tax year eginning, 214, and ending, 2 B J Check if applicale: Address change Name change nitial return C Name of organization Doing usiness as Numer and street (or P.O. ox if mail is not delivered to street address) Room/suite D Employer identification numer E Telephone numer Final return/ City or town, state or province, country, and ZP or foreign postal code terminated Amended return CRAWFORDSVLLE, N G Gross receipts 152,863,745. Application F Name and address of principal officer: H s this a group return for pending GREGORY HESS suordinates? PO BO 352 CRAWFORDSVLLE, N H() Are all suordinates included? Tax-exempt status: 51(3) 51 ( ) (insert no.) 4947(1) or 527 f "," attach a list. (see instructions) J Wesite: H Group exemption numer K Form of organization: Corporation Trust Association Other L Year of formation: M State of legal domicile: Summary Activities & Governance Revenue Expenses Net Assets or Fund Balances Part 2 Check this ox if the organization discontinued its operations or disposed of more than 25% of its net assets. 3 Numer of voting memers of the governing ody (Part V, line 1a) 3 4 Numer of independent voting memers of the governing ody (Part V, line 1) 4 5 Total numer of individuals employed in calendar year 214 (Part V, line 2a) 5 6 Total numer of volunteers (estimate if necessary) m m m m m m m m 6 7a Total unrelated usiness revenue from Part V, column (C), line 12 7a Net unrelated usiness taxale income from Form 99-T, line 34 m m m m m m m m m m m m m m m m m m m m m m m m 7 Prior Year m m m m m m m m m m m m m m m m m m m m m m m 8 Contriutions and grants (Part V, line 1h) 9 Program service revenue (Part V, line 2g) 1 nvestment income (Part V, column (A), lines 3, 4, and 7d) m m m m m 11 Other revenue (Part V, column (A), lines 5, 6d, 8c, 9c, 1c, and 11e) m m m m m 12 Total revenue - add lines 8 through 11 (must equal Part V, column (A), line 12) 13 Grants and similar amounts paid (Part, column (A), lines 1-3) 14 Benefits paid to or for memers (Part, column (A), line 4) m m m m m m m m m m 15 Salaries, other compensation, employee enefits (Part, column (A), lines 5-1) 16a Professional fundraising fees (Part, column (A), line 11e) m m m m m m m m m m m m m m m m m Total fundraising expenses (Part, column (D), line 25) 1,799, Other expenses (Part, column (A), lines 11a-11d, 11f-24e) m m m m m m 18 Total expenses. Add lines (must equal Part, column (A), line 25) m m m m m m m m m m 19 Revenue less expenses. Sutract line 18 from line 12 Total assets (Part, line 16) Total liailities (Part, line 26) Net assets or fund alances. Sutract line 21 from line 2 Signature Block m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m 7/1 6/3 WABASH COLLEGE P. O. BO 352 (765) N Part 1 Briefly descrie the organization's mission or most significant activities: WABASH COLLEGE S A LBERAL ARTS COLLEGE FOR MEN THAT EDUCATES THEM TO THNK CRTCALLY, ACT RESPONSBLY, LEAD EFFECTVELY, AND LVE HUMANELY. Beginning of Current Year Current Year End of Year Under penalties of perjury, declare that have examined this return, including accompanying schedules and statements, and to the est of my knowledge and elief, it is true, correct, and complete. Declaration of preparer (other than officer) is ased on all information of which preparer has any knowledge , ,229, ,45,945. 2,255, ,475,68. 38,712, ,592, ,43, , , ,351,7. 71,554,84. 17,13, ,691,77. 25,246, ,653,494. 7,. 4,3. 23,48, ,324, ,764,92. 68,674,48. 9,586,87. 2,88, ,85,2. 52,41, ,689, ,283, ,16, ,117,85. Sign Here Paid M Signature of officer Date M LARRY GRFFTH Type or print name and title Print/Type preparer's name Preparer's signature Date Check if PTN self-employed NCOLE B FSHBACK TREASURER Firm's EN Phone no. m m m m m m m m m m m m m m m m m m m m m m m m m P Preparer Firm's name BKD, LLP Use Only Firm's address 21 N. LLNOS STREET NDANAPOLS, N May the RS discuss this return with the preparer shown aove? (see instructions) For Paperwork Reduction Act tice, see the separate instructions. Form 99 (214) 4E11 1. T6855 D31 PAGE 3

4 % f you are filing for an Additional (t Automatic) 3-Month Extension, complete only Part and check this ox m m m m m m m m te. Only complete Part if you have already een granted an automatic 3-month extension on a previously filed Form % Form 8868 (Rev ) Page 2 f you are filing for an Automatic 3-Month Extension, complete only Part (on page 1). Additional (t Automatic) 3-Month Extension of Time. Only file the original (no copies needed). Part Type or print File y the due date for filing your return. See instructions. Name of exempt organization or other filer, see instructions. Numer, street, and room or suite no. f a P.O. ox, see instructions. City, town or post office, state, and ZP code. For a foreign address, see instructions. Enter filer's identifying numer, see instructions Employer identification numer (EN) or Social security numer (SSN) CRAWFORDSVLLE, N Enter the Return code for the return that this application is for (file a separate application for each return) m m m m m m m m m m m m Application s For Return Code Application s For Form 99 or Form 99-EZ Form 99-BL Form 472 (individual) Form 99-PF Form 99-T (sec. 41 or 48 trust) Form 99-T (trust other than aove) Form 141-A Form 472 (other than individual) Form 5227 Form 669 Form STOP! Do not complete Part if you were not already granted an automatic 3-month extension on a previously filed Form % Telephone. % 1 Return Code The ooks are in the care of LARRY GRFFTH, P.O. BO 352 CRAWFORDSVLLE, N Fax.. f the organization does not have an office or place of usiness in the United States, check this ox m m m m m m m m m m m m m m m f this is for a Group Return, enter the organization's four digit Group Exemption Numer (GEN). f this is m m m m m m m m m m m m m for the whole group, check this ox. f it is for part of the group, check this ox and attach a list with the names and ENs of all memers the extension is for. 4 request an additional 3-month extension of time until 5/15, For calendar year, or other tax year eginning 7/1, 2 14, and ending 6/3, f the tax year entered in line 5 is for less than 12 months, check reason: nitial return Final return 7 WABASH COLLEGE P. O. BO 352 Change in accounting period State in detail why you need the extension ADDTONAL TME S REQURED TO ACCUMULATE THE NFORMATON NECESSARY TO FLE A COMPLETE AND ACCURATE RETURN. 8a c f this application is for Forms 99-BL, 99-PF, 99-T, 472, or 669, enter the tentative tax, less any nonrefundale credits. See instructions. 8a f this application is for Forms 99-PF, 99-T, 472, or 669, enter any refundale credits and estimated tax payments made. nclude any prior year overpayment allowed as a credit and any amount paid previously with Form Balance Due. Sutract line 8 from line 8a. nclude your payment with this form, if required, y using EFTPS (Electronic Federal Tax Payment System). See instructions. Signature and Verification must e completed for Part only. 8c Under penalties of perjury, declare that have examined this form, including accompanying schedules and statements, and to the est of my knowledge and elief, it is true, correct, and complete, and that am authorized to prepare this form. Signature Title Date Form 8868 (Rev ) 4F T6855 D31 PAGE 2

5 Form 8868 Application for Extension of Time To File an (Rev. January 214) Exempt Organization Return OMB Department of the Treasury File a separate application for each return. nternal Revenue Service nformation aout Form 8868 and its instructions is at % m m m m m m m m m m m m m m m m m f you are filing for an Automatic 3-Month Extension, complete only Part and check this ox f you are filing for an Additional (t Automatic) 3-Month Extension, complete only Part (on page 2 of this form). Do not complete Part unless you have already een granted an automatic 3-month extension on a previously filed Form Electronic filing (e-file). You can electronically file Form 8868 if you need a 3-month automatic extension of time to file (6 months for a corporation required to file Form 99-T), or an additional (not automatic) 3-month extension of time. You can electronically file Form 8868 to request an extension of time to file any of the forms listed in Part or Part with the exception of Form 887, nformation Return for Transfers Associated With Certain Personal Benefit Contracts, which must e sent to the RS in paper format (see instructions). For more details on the electronic filing of this form, visit and click on e-file for Charities & nprofits. Part Automatic 3-Month Extension of Time. Only sumit original (no copies needed). A corporation required to file Form 99-T and requesting an automatic 6-month extension - check this ox and complete Part only m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m All other corporations (including 112-C filers), partnerships, REMCs, and trusts must use Form 74 to request an extension of time to file income tax returns. Enter filer's identifying numer, see instructions Type or print File y the due date for filing your return. See instructions. Name of exempt organization or other filer, see instructions. Numer, street, and room or suite no. f a P.O. ox, see instructions. City, town or post office, state, and ZP code. For a foreign address, see instructions. Enter the Return code for the return that this application is for (file a separate application for each return) Application s For Form 99 or Form 99-EZ Form 99-BL Form 472 (individual) Form 99-PF Form 99-T (sec. 41 or 48 trust) Form 99-T (trust other than aove) % The ooks are in the care of Telephone. % Return Code Application s For Form 99-T (corporation) Form 141-A Form 472 (other than individual) Form 5227 Form 669 Form 887 Employer identification numer (EN) or Social security numer (SSN) m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Return Code FA. f the organization does not have an office or place of usiness in the United States, check this ox f this is for a Group Return, enter the organization's four digit Group Exemption Numer (GEN). f this is for the whole group, check this ox. f it is for part of the group, check this ox and attach a list with the names and ENs of all memers the extension is for. 1 request an automatic 3-month (6 months for a corporation required to file Form 99-T) extension of time until 2/15, 2 16, to file the exempt organization return for the organization named aove. The extension is for the organization's return for: calendar year 2 or tax year eginning 7/1, 2 14, and ending 6/3, f the tax year entered in line 1 is for less than 12 months, check reason: nitial return Final return Change in accounting period 3a f this application is for Form 99-BL, 99-PF, 99-T, 472, or 669, enter the tentative tax, less any nonrefundale credits. See instructions. 3a f this application is for Form 99-PF, 99-T, 472, or 669, enter any refundale credits and estimated tax payments made. nclude any prior year overpayment allowed as a credit. 3 c Balance due. Sutract line 3 from line 3a. nclude your payment with this form, if required, y using EFTPS (Electronic Federal Tax Payment System). See instructions. 3c Caution. f you are going to make an electronic funds withdrawal (direct deit) with this Form 8868, see Form 8453-EO and Form 8879-EO for payment instructions. For Privacy Act and Paperwork Reduction Act tice, see instructions. Form 8868 (Rev ) 4F WABASH COLLEGE P. O. BO 352 CRAWFORDSVLLE, N LARRY GRFFTH, P.O. BO 352 CRAWFORDSVLLE, N T6855 D31 V F PAGE

6 Form 99 (214) Page 2 Part Statement of Program Service Accomplishments Check if Schedule O contains a response or note to any line in this Part m m m m m m m m m m m m m m m m m m m m m m m m 1 Briefly descrie the organization's mission: WABASH COLLEGE S A LBERAL ARTS COLLEGE FOR MEN THAT EDUCATES THEM TO THNK CRTCALLY, ACT RESPONSBLY, LEAD EFFECTVELY, AND LVE HUMANELY. m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m f "," descrie these new services on Schedule O. m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m 2 Did the organization undertake any significant program services during the year which were not listed on the prior Form 99 or 99-EZ? 3 Did the organization cease conducting, or make significant changes in how it conducts, any program services? f "," descrie these changes on Schedule O. 4 Descrie the organization's program service accomplishments for each of its three largest program services, as measured y expenses. Section 51(3) and 51(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported. 4a (Code: ) (Expenses 59,95,285. including grants of 18,691,77. ) (Revenue 38,83,776. ) NSTRUCTON - NSTTUTONS'S ACADEMC NSTRUCTON PROGRAM. STUDENT SERVCES AND ATHLETCS - ACTVTES WHOSE PRMARY GOAL S TO CONTRBUTE TO THE STUDENT'S EMOTONAL AND PHYSCAL WELL-BENG AS WELL AS NTELLECTUAL, CULTURAL, AND SOCAL DEVELOPMENT OUTSDE OF CLASS. ACADEMC SUPPORT AND LBRARY - SUPPORT SERVCES FOR NSTRUCTON, RESEARCH, AND PUBLC SERVCE. NCLUDES LBRARY AND COMPUTER SERVCES. 928 STUDENTS SERVED. 4 (Code: ) (Expenses including grants of ) (Revenue ) 4c (Code: ) (Expenses including grants of ) (Revenue ) 4d Other program services (Descrie in Schedule O.) (Expenses including grants of ) (Revenue ) 4e Total program service expenses 59,95,285. 4E12 1. Form 99 (214) T6855 D31 PAGE 4

7 Form 99 (214) Page 3 Part V Checklist of Required Schedules a m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m s the organization required to complete Schedule B, Schedule of Contriutors (see instructions)? m m m m m m m m m Did the organization engage in direct or indirect political campaign activities on ehalf of or in opposition to candidates for pulic office? f "," complete Schedule C, Part m m m m m m m m m m m m m m m m m m m m m m m m m m m Section 51(3) organizations. Did the organization engage in loying activities, or have a section 51(h) election in effect during the tax year? f "," complete Schedule C, Part m m m m m m m m m m m m m m m m m m m m m m s the organization descried in section 51(3) or 4947(1) (other than a private foundation)? f "," complete Schedule A 1 2 s the organization a section 51(4), 51(5), or 51(6) organization that receives memership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? f "," complete Schedule C, Part m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distriution or investment of amounts in such funds or accounts? f "," complete Schedule D, Part m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures? f "," complete Schedule D, Part m m m m m m m m m m Did the organization maintain collections of works of art, historical treasures, or other similar assets? f "," complete Schedule D, Part m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Did the organization report an amount in Part, line 21, for escrow or custodial account liaility; serve as a custodian for amounts not listed in Part ; or provide credit counseling, det management, credit repair, or det negotiation services? f "," complete Schedule D, Part V m m m m m m m m m m m m m m m m m m m m m m m m m m m Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? f "," complete Schedule D, Part Vm m m m m m m m 11 f the organization s answer to any of the following questions is "," then complete Schedule D, Parts V, V, V,, or as applicale. a Did the organization report an amount for land, uildings, and equipment in Part, line 1? f "," c d e f a a 4E complete Schedule D, Part V m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Did the organization report an amount for investments-other securities in Part, line 12 that is 5% or more of its total assets reported in Part, line 16? f "," complete Schedule D, Part V m m m m m m m m m m m m m m m m m Did the organization report an amount for investments-program related in Part, line 13 that is 5% or more of its total assets reported in Part, line 16? f "," complete Schedule D, Part V m m m m m m m m m m m m m m m m m Did the organization report an amount for other assets in Part, line 15 that is 5% or more of its total assets reported in Part, line 16? f "," complete Schedule D, Part m m m m m m m m m m m m m m m m m m m m m m m m m m m Did the organization report an amount for other liailities in Part, line 25? f "," complete Schedule D, Part Did the organization s separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liaility for uncertain tax positions under FN 48 (ASC 74)? f "," complete Schedule D, Part m m m m m m Did the organization otain separate, independent audited financial statements for the tax year? f "," complete Schedule D, Parts and m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Was the organization included in consolidated, independent audited financial statements for the tax year? f "," and if the organization answered "" to line 12a, then completing Schedule D, Parts and is optional m m m s the organization a school descried in section 17()(1)(A)(ii)? f "," complete Schedule E Did the organization maintain an office, employees, or agents outside of the United States? m m m m m m m m m m m m Did the organization have aggregate revenues or expenses of more than 1, from grantmaking, fundraising, usiness, investment, and program service activities outside the United States, or aggregate foreign investments valued at 1, or more? f "," complete Schedule F, Parts and V m m m m m m m m m m m Did the organization report on Part, column (A), line 3, more than 5, of grants or other assistance to or for any foreign organization? f "," complete Schedule F, Parts and V m m m m m m m m m m m m m m m m m m m m m m Did the organization report on Part, column (A), line 3, more than 5, of aggregate grants or other assistance to or for foreign individuals? f "," complete Schedule F, Parts and V m m m m m m m m m m m m m m m m Did the organization report a total of more than 15, of expenses for professional fundraising services on Part, column (A), lines 6 and 11e? f "," complete Schedule G, Part (see instructions) m m m m m m m m m m m m m Did the organization report more than 15, total of fundraising event gross income and contriutions on Part V, lines 1c and 8a? f "," complete Schedule G, Part m m m m m m m m m m m m m m m m m m m m m m m m m m m m Did the organization report more than 15, of gross income from gaming activities on Part V, line 9a? f "," complete Schedule G, Part m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Did the organization operate one or more hospital facilities? f "," complete Schedule H m m m m m m m f "" to line 2a, did the organization attach a copy of its audited financial statements to this return? m m m m m m a 11 11c 11d 11e 11f 12a a a 2 Form 99 (214) T6855 D31 PAGE 5

8 Form 99 (214) Page 4 Part V Checklist of Required Schedules (continued) a d 25 a a c a c m m m m m m m m m m Part, column (A), line 2? f, complete Schedule, Parts and m m m m m m m m m m m m m m m m m m m m m m m m Did the organization report more than 5, of grants or other assistance to any domestic organization or domestic government on Part, column (A), line 1? f "," complete Schedule, Parts and 21 Did the organization report more than 5, of grants or other assistance to or for domestic individuals on 22 Did the organization answer to Part V, Section A, line 3, 4, or 5 aout compensation of the organization s current and former officers, directors, trustees, key employees, and highest compensated employees? f, complete Schedule J m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Did the organization have a tax-exempt ond issue with an outstanding principal amount of more than 1, as of the last day of the year, that was issued after Decemer 31, 22? f "," answer lines 24 through 24d and complete Schedule K. f, go to line 25a m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Did the organization invest any proceeds of tax-exempt onds eyond a temporary period exception?m m m m m m m Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt onds? m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Did the organization act as an "on ehalf of" issuer for onds outstanding at any time during the year? m m m m m m Section 51(3), 51(4), and 51(29) organizations. Did the organization engage in an excess enefit transaction with a disqualified person during the year? f, complete Schedule L, Part m m m m m m m m m m m m s the organization aware that it engaged in an excess enefit transaction with a disqualified person in a prior year, and that the transaction has not een reported on any of the organization's prior Forms 99 or 99-EZ? f "," complete Schedule L, Part m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Did the organization report any amount on Part, line 5, 6, or 22 for receivales from or payales to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? f "," complete Schedule L, Part m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, sustantial contriutor or employee thereof, a grant selection committee memer, or to a 35% controlled entity or family memer of any of these persons? f "," complete Schedule L, Part m m m m m m m m m m m m m m m Was the organization a party to a usiness transaction with one of the following parties (see Schedule L, Part V instructions for applicale filing thresholds, conditions, and exceptions): A current or former officer, director, trustee, or key employee? f "," complete Schedule L, Part V m m m m m m m A family memer of a current or former officer, director, trustee, or key employee? f "," complete Schedule L, Part V m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m An entity of which a current or former officer, director, trustee, or key employee (or a family memer thereof) was an officer, director, trustee, or direct or indirect owner? f "," complete Schedule L, Part Vm m m m m Did the organization receive more than 25, in non-cash contriutions? f "," complete Schedule M m m m m Did the organization receive contriutions of art, historical treasures, or other similar assets, or qualified conservation contriutions? f "," complete Schedule M m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Did the organization liquidate, terminate, or dissolve and cease operations? f "," complete Schedule N, Part m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? f "," complete Schedule N, Part m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Did the organization own 1% of an entity disregarded as separate from the organization under Regulations sections and ? f "," complete Schedule R, Part m m m m m m m m m m m m m m m m m m m m Was the organization related to any tax-exempt or taxale entity? f "," complete Schedule R, Part,, or V, and Part V, line 1 m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Did the organization have a controlled entity within the meaning of section 512()(13)? m m m m m m m m m m m m m m f "" to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512()(13)? f "," complete Schedule R, Part V, line 2 m m m m m Section 51(3) organizations. Did the organization make any transfers to an exempt non-charitale related organization? f "," complete Schedule R, Part V, line 2 m m m m m m m m m m m m m m m m m m m m m m m m m m Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? f "," complete Schedule R, Part V m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m 19? te. All Form 99 filers are required to complete Schedule O m m m m m m m m m m m m m m m m m m m m m m m m m Did the organization complete Schedule O and provide explanations in Schedule O for Part V, lines 11 and 23 24a 24 24c 24d 25a a 28 28c a Form 99 (214) 4E13 1. T6855 D31 PAGE 6

9 Form 99 (214) Page 5 Part V Statements Regarding Other RS Filings and Tax Compliance Check if Schedule O contains a response or note to any line in this Part V m m m m m m m m m m m m m m m m m m m m m 1a 1a 1 33 c Did the organization comply with ackup withholding rules for reportale payments to vendors and reportale gaming (gamling) winnings to prize winners? m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m 1c 2a Enter the numer of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered y this return m 2a 1,259 f at least one is reported on line 2a, did the organization file all required federal employment tax returns? 2 3 4a See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR). 5a Was the organization a party to a prohiited tax shelter transaction at any time during the tax year? m m m m m m m m Did any taxale party notify the organization that it was or is a party to a prohiited tax shelter transaction? c f "" to line 5a or 5, did the organization file Form 8886-T? m m m m m m m m m m m m m m m m m m m m m m m m m m m m 6a Does the organization have annual gross receipts that are normally greater than 1,, and did the 7 a a c d e f g h a a a a c 14 a Enter the numer reported in Box 3 of Form 196. Enter -- if not applicale m Enter the numer of Forms W-2G included in line 1a. Enter -- if not applicale m m m m m m m m m te. f the sum of lines 1a and 2a is greater than 25, you may e required to e-file (see instructions) Did the organization have unrelated usiness gross income of 1, or more during the year? m m m f "," has it filed a Form 99-T for this year? f "" to line 3, provide an explanation in Schedule O m m m m m m m At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a ank account, securities account, or other financial account)? m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m f, enter the name of the foreign country: organization solicit any contriutions that were not tax deductile as charitale contriutions? m m m m m m m m m m m f "," did the organization include with every solicitation an express statement that such contriutions or gifts were not tax deductile? m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Organizations that may receive deductile contriutions under section 17. Did the organization receive a payment in excess of 75 made partly as a contriution and partly for goods and services provided to the payor? m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m f "," did the organization notify the donor of the value of the goods or services provided? m m m m m m m m m m m m Did the organization sell, exchange, or otherwise dispose of tangile personal property for which it was required to file Form 8282? m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m f "," indicate the numer of Forms 8282 filed during the year m m m m m m m m m m m m m m m m 7d Did the organization receive any funds, directly or indirectly, to pay premiums on a personal enefit contract? Did the organization, during the year, pay premiums, directly or indirectly, on a personal enefit contract? m m m m m f the organization received a contriution of qualified intellectual property, did the organization file Form 8899 as required? f the organization received a contriution of cars, oats, airplanes, or other vehicles, did the organization file a Form 198-C? Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained y the sponsoring organization have excess usiness holdings at any time during the year? m m m m m m m m m m m m m m m m m Sponsoring organizations maintaining donor advised funds. Did the sponsoring organization make any taxale distriutions under section 4966? m m m m m m Did the sponsoring organization make a distriution to a donor, donor advisor, or related person? m m m m m m m m m m Section 51(7) organizations. Enter: nitiation fees and capital contriutions included on Part V, line 12 m m m m m m m m m m 1a Gross receipts, included on Form 99, Part V, line 12, for pulic use of clu facilities m m m m 1 Section 51(12) organizations. Enter: Gross income from memers or shareholders m m m m m m m m m m m m m m m m m m m m m m m m m m 11a Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) m m m m m m m m m m m m m m m m m m m m m m m m m m m 11 Section 4947(1) non-exempt charitale trusts. s the organization filing Form 99 in lieu of Form 141? f "," enter the amount of tax-exempt interest received or accrued during the year m m m m m 12 Section 51(29) qualified nonprofit health insurance issuers. s the organization licensed to issue qualified health plans in more than one state? m m m m m m m m m m m m m m m m m m 13 a te. See the instructions for additional information the organization must report on Schedule O. Enter the amount of reserves the organization is required to maintain y the states in which 4E14 1. the organization is licensed to issue qualified health plans 13 Enter the amount of reserves on hand m m m m m m m m m m m m m m m m m m m m m m m m m m m m m 13c Did the organization receive any payments for indoor tanning services during the tax year? m m m m m m m f "," has it filed a Form 72 to report these payments? f "," provide an explanation in Schedule O m m m m m m 3a 3 4a 5a 5 5c 6a 6 7a 7 7c 7e 7f 7g 7h 8 9a 9 12a 13a 14a 14 Form 99 (214) T6855 D31 PAGE 7

10 Form 99 (214) Page 6 Part V Governance, Management, and Disclosure For each "" response to lines 2 through 7 elow, and for a "" response to line 8a, 8, or 1 elow, descrie the circumstances, processes, or changes in Schedule O. See instructions. Check if Schedule O contains a response or note to any line in this Part V Section A. Governing Body and Management 1a a Enter the numer of voting memers of the governing ody at the end of the tax year m m m m m m m m m m m m m m m m m m m m m m m m m m m m m f there are material differences in voting rights among memers of the governing ody, or if the governing ody delegated road authority to an executive committee or similar committee, explain in Schedule O. Enter the numer of voting memers included in line 1a, aove, who are independent m m m m m 1 any other officer, director, trustee, or key employee? m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m supervision of officers, directors, or trustees, or key employees to a management company or other person? Did the organization make any significant changes to its governing documents since the prior Form 99 was filed? m m Did the organization ecome aware during the year of a significant diversion of the organization's assets? Did the organization have memers or stockholders? m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m one or more memers of the governing ody? m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m stockholders, or persons other than the governing ody? m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Did any officer, director, trustee, or key employee have a family relationship or a usiness relationship with Did the organization delegate control over management duties customarily performed y or under the direct Did the organization have memers, stockholders, or other persons who had the power to elect or appoint Are any governance decisions of the organization reserved to (or suject to approval y) memers, 8 Did the organization contemporaneously document the meetings held or written actions undertaken during the year y the following: a The governing ody? m m m m m m m m m m m m m m m m m m m m m m m m m m m m 8a Each committee with authority to act on ehalf of the governing ody? m m m m m m m m m m m m m m m m m m m m m m 8 9 s there any officer, director, trustee, or key employee listed in Part V, Section A, who cannot e reached at the organization's mailing address? f "," provide the names and addresses in Schedule O m m m m m m m m m m m 9 Section B. Policies (This Section B requests information aout policies not required y the nternal Revenue Code.) 1a 11a 12a c a 16a Did the organization have local chapters, ranches, or affiliates? m m m m m m m m m m m m m m m m m m m m m m m m m m f "," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and ranches to ensure their operations are consistent with the organization's exempt purposes? m m m Has the organization provided a complete copy of this Form 99 to all memers of its governing ody efore filing the form? m Descrie in Schedule O the process, if any, used y the organization to review this Form 99. Did the organization have a written conflict of interest policy? f "," go to line 13 m m m m m m m m m m m m m m m m rise to conflicts? m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m descrie in Schedule O how this was done m m m m m m m m Did the organization have a written whistlelower policy? m m m m m m m m m m m m Did the organization have a written document retention and destruction policy? m m m m m m m m m m m m m m m m m m Were officers, directors, or trustees, and key employees required to disclose annually interests that could give Did the organization regularly and consistently monitor and enforce compliance with the policy? f "," Did the process for determining compensation of the following persons include a review and approval y independent persons, comparaility data, and contemporaneous sustantiation of the delieration and decision? The organization's CEO, Executive Director, or top management official m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Other officers or key employees of the organization f "" to line 15a or 15, descrie the process in Schedule O (see instructions). Did the organization invest in, contriute assets to, or participate in a joint venture or similar arrangement with a taxale entity during the year? m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m f "," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicale federal tax law, and take steps to safeguard the organization's exempt status with respect to such arrangements? m m m m m m m m m m m m m m m m m m m m m m m m m List the states with which a copy of this Form 99 is required to e filed N, Section C. Disclosure Section 614 requires an organization to make its Forms 123 (or 124 if applicale), 99, and 99-T (Section 51(3)s only) availale for pulic inspection. ndicate how you made these availale. Check all that apply. Own wesite Another's wesite Upon request Other (explain in Schedule O) Descrie in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements availale to the pulic during the tax year. State the name, address, and telephone numer of the person who possesses the organization's ooks and records: LARRY GRFFTH P.O. BO 352 CRAWFORDSVLLE, N Form 99 (214) 4E T6855 D31 PAGE 8 1a a 7 1a 1 11a 12a 12 12c a 15 16a 16

11 Form 99 (214) Page 7 Part V Section A. Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and ndependent Contractors Check if Schedule O contains a response or note to any line in this Part V m m m m m m m m m m m m m m m m m m m m m m Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 1a Complete this tale for all persons required to e listed. Report compensation for the calendar year ending with or within the organization's % tax year. List all of the organization's current officers, directors, trustees (whether individuals or organizations), regardless of amount of compensation. Enter -- in columns (D), (E), and (F) if no compensation was paid. % List all of the organization's current key employees, if any. See instructions for definition of "key employee." List the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee) who received reportale compensation (Box 5 of Form W-2 and/or Box 7 of Form 199-MSC) of more than 1, from the organization and any related organizations. % List all of the organization's former officers, key employees, and highest compensated employees who received more than 1, of reportale compensation from the organization and any related organizations. % List all of the organization's former directors or trustees that received, in the capacity as a former director or trustee of the organization, more than 1, of reportale compensation from the organization and any related organizations. List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest compensated employees; and former such persons. Check this ox if neither the organization nor any related organization compensated any current officer, director, or trustee. (C) (A) (B) Position (D) (E) (F) Name and Title Average hours per week (list any (do not check more than one ox, unless person is oth an officer and a director/trustee) hours for related organizations elow dotted line) ndividual trustee or director nstitutional trustee Officer Key employee Highest compensated employee Former Reportale compensation from the organization (W-2/199-MSC) Reportale compensation from related organizations (W-2/199-MSC) Estimated amount of other compensation from the organization and related organizations (1) GREGORY HESS PRESDENT & TRUSTEE , ,56. (2) JAY R. ALLEN TRUSTEE 1. (3) JEREMAH BRD TRUSTEE 1. (4) STEPHEN BOWEN TRUSTEE 1. (5) WLLAM BRADY TRUSTEE 1. (6) DAVD BROECKER TRUSTEE 1. (7) DAVD CALLECOD TRUSTEE 1. (8) JAMES DAVLN TRUSTEE 1. (9) JOHN FO, JR. TRUSTEE 1. (1) ROBERT GRAND TRUSTEE 1. (11) THEODORE HOLLAND TRUSTEE 1. (12) DARYL JOHNSON TRUSTEE 1. (13) RAY JOVANOVCH TRUSTEE 1. (14) PETER KENNEDY 1. TRUSTEE Form 99 (214) 4E T6855 D31 PAGE 9

12 Form 99 (214) Page 8 Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued) Part V (A) (B) (C) (D) (E) (F) Name and title Average hours per week (list any hours for related organizations elow dotted line) Position (do not check more than one ox, unless person is oth an officer and a director/trustee) ndividual trustee or director nstitutional trustee Officer Key employee Highest compensated employee 1 Su-total m m m m m m m m m m m m m m m m m m m m m m m m m c Total from continuation sheets to Part V, Section A m m m m m m m m m m m m m m m m m m m m m m m m m m m m d Total (add lines 1 and 1c) Former Reportale compensation from the organization (W-2/199-MSC) Reportale compensation from related organizations (W-2/199-MSC) 2 Total numer of individuals (including ut not limited to those listed aove) who received more than 1, of reportale compensation from the organization 18 3 Did the organization list any former officer, director, or trustee, key employee, or highest compensated employee on line 1a? f "," complete Schedule J for such individual m m m m m m m m m m m m m m m m m m m m m m m m m m 3 4 For any individual listed on line 1a, is the sum of reportale compensation and other compensation from the organization and related organizations greater than 15,? f, complete Schedule J for such individual m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m 4 5 Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? f, complete Schedule J for such person m m m m m m m m m m m m m m m m 5 Section B. ndependent Contractors 1 Complete this tale for your five highest compensated independent contractors that received more than 1, of compensation from the organization. Report compensation for the calendar year ending with or within the organization's tax year. Estimated amount of other compensation from the organization and related organizations ( 15) JAMES KLBANE 1. TRUSTEE ( 16) RADE KLJAJC 1. TRUSTEE ( 17) FRANK KOLSEK 1. TRUSTEE ( 18) DAVD LEWS 1. TRUSTEE ( 19) HARRY MCNAUGHT, JR. 1. TRUSTEE ( 2) ALE MLLER 1. TRUSTEE ( 21) CORY OLSON 1. TRUSTEE ( 22) JEFFREY PERKNS 1. TRUSTEE ( 23) KELLY PFLEDDERER 1. TRUSTEE ( 24) GARY REAMEY 1. TRUSTEE ( 25) FRED RUEBECK 2. CHEF NVESTMENT OFFCER 5,. 488, ,56. 1,83, ,45. 2,291, ,1. ATTACHMENT 1 (A) Name and usiness address (B) Description of services (C) Compensation 2 Total numer of independent contractors (including ut not limited to those listed aove) who received more than 1, in compensation from the organization 31 4E Form 99 (214) T6855 D31 PAGE 1