ROLLING DOG FARM: Form 990PF, tax year 2019

View the entire original 990 at ProPublica ↗

Organization: ROLLING DOG FARM (EIN 81-0537598)
Tax period: 2019-01-01 to 2019-12-31
Filed: 2020-07-14
IRS object ID: 202041969349100134
Schema version: 2019v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990-PF
Schedule B
Accounting Fees Schedule
General Explanation Attachment
Land Etc Schedule2
Legal Fees Schedule
Other Assets Schedule
Other Expenses Schedule
Other Income Schedule2
Taxes Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2020-07-14T08:47:16-07:00	ReturnTs
Tax Period End	2019-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	810390489	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Boyle Deveny & Meyer PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	305 South 4th East Suite 200	AddressLine1Txt
City	Missoula	CityNm
State Abbreviation	MT	StateAbbreviationCd
ZIP	59801	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2019-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	810537598	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE ROLLING DOG FARM	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	ROLL	BusinessNameControlTxt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 150	AddressLine1Txt
City	LANCASTER	CityNm
State Abbreviation	NH	StateAbbreviationCd
ZIP	03584	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	STEVEN P SMITH	PersonNm
Person Title	Executive Director	PersonTitleTxt
Signature	2020-07-14	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MARK D BURKE CPA	PreparerPersonNm
PTIN	P00399063	PTIN
Phone	4067213555	PhoneNum

Field	Value	IRS element (for citing)
Tax	2019	TaxYr
Build TS	2022-02-16 14:24:37Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$6,269,967	FMVAssetsEOYAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Contri Rcvd Rev And Expnss	$559,284	ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss	$81,487	InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm	$81,487	InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm	$81,487	InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss	$2,123	DividendsRevAndExpnssAmt
Dividends Net Invst Incm	$2,123	DividendsNetInvstIncmAmt
Dividends Adj Net Incm	$2,123	DividendsAdjNetIncmAmt
Gross Rents Rev And Expnss	$2,500	GrossRentsRevAndExpnssAmt
Gross Rents Net Invst Incm	$2,500	GrossRentsNetInvstIncmAmt
Gross Rents Adj Net Incm	$2,500	GrossRentsAdjNetIncmAmt
Net Rental Income Or Loss	-$9,445	NetRentalIncomeOrLossAmt
Net Gain Sale Ast Rev And Expnss	$37,558	NetGainSaleAstRevAndExpnssAmt
Gross Sales Price	$61,677	GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm	$37,558	CapGainNetIncmNetInvstIncmAmt
Net ST Capital Gain Adj Net Incm	$68	NetSTCapitalGainAdjNetIncmAmt
Other Income Rev And Expnss	$9,616	OtherIncomeRevAndExpnssAmt
Total Rev And Expnss	$692,568	TotalRevAndExpnssAmt
Total Net Invst Incm	$123,668	TotalNetInvstIncmAmt
Total Adj Net Incm	$86,178	TotalAdjNetIncmAmt
Comp Ofcr Dir Trst Rev And Expnss	$171,414	CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl	$171,414	CompOfcrDirTrstDsbrsChrtblAmt
Legal Fees Rev And Expnss	$641	LegalFeesRevAndExpnssAmt
Legal Fees Dsbrs Chrtbl	$641	LegalFeesDsbrsChrtblAmt
Accounting Fees Rev And Expnss	$12,582	AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps	$12,582	AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss	$29,770	TaxesRevAndExpnssAmt
Taxes Dsbrs Chrtbl	$29,770	TaxesDsbrsChrtblAmt
Deprec And Dpltn Rev And Expnss	$113,264	DeprecAndDpltnRevAndExpnssAmt
Deprec And Dpltn Net Invst Incm	$12,038	DeprecAndDpltnNetInvstIncmAmt
Printing And Pub Rev And Expnss	$2,546	PrintingAndPubRevAndExpnssAmt
Printing And Pub Dsbrs Chrtbl	$2,546	PrintingAndPubDsbrsChrtblAmt
Other Expenses Rev And Expnss	$160,528	OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm	$11,945	OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl	$148,582	OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss	$490,745	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$23,983	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$365,535	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$0	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$0	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$490,745	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$23,983	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$365,535	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$201,823	ExcessRevenueOverExpensesAmt
Net Investment Income	$99,685	NetInvestmentIncomeAmt
Adjusted Net Income	$86,178	AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$1,074	CashBOYAmt
Cash EOY	$1,074	CashEOYAmt
Cash EOYFMV	$1,074	CashEOYFMVAmt
Sav And Temp Cash Invst BOY	$4,173,638	SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY	$4,386,548	SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV	$4,386,548	SavAndTempCashInvstEOYFMVAmt
Prepaid Expenses BOY	$8,619	PrepaidExpensesBOYAmt
Prepaid Expenses EOY	$8,590	PrepaidExpensesEOYAmt
Prepaid Expenses EOYFMV	$8,590	PrepaidExpensesEOYFMVAmt
Corporate Stock BOY	$3,638	CorporateStockBOYAmt
Land Bldg Equip Cost Or Other Bss	$2,779,267	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$934,359	LandBldgEquipAccumDeprecAmt
Land BOY	$1,850,908	LandBOYAmt
Land EOY	$1,844,908	LandEOYAmt
Land EOYFMV	$1,844,908	LandEOYFMVAmt
Other Assets BOY	$22,002	OtherAssetsBOYAmt
Other Assets EOY	$28,847	OtherAssetsEOYAmt
Other Assets EOYFMV	$28,847	OtherAssetsEOYFMVAmt
Total Assets BOY	$6,059,879	TotalAssetsBOYAmt
Total Assets EOY	$6,269,967	TotalAssetsEOYAmt
Total Assets EOYFMV	$6,269,967	TotalAssetsEOYFMVAmt
Accounts Payable BOY	$6,225	AccountsPayableBOYAmt
Accounts Payable EOY	$5,343	AccountsPayableEOYAmt
Total Liabilities BOY	$6,225	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$5,343	TotalLiabilitiesEOYAmt
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY	$6,053,654	NoDonorRstrNetAssestsBOYAmt
Tot Net Ast Or Fund Balances BOY	$6,053,654	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$6,264,624	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$6,059,879	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$6,269,967	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$6,053,654	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	$201,823	ExcessRevenueOverExpensesAmt
Other Increases	$9,147	OtherIncreasesAmt
Subtotal	$6,264,624	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$6,264,624	TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (9 entries)

PropertyPropertyDesc	How AcquiredHowAcquiredCd	AcquiredAcquiredDt	SoldSoldDt	Gross Sales PriceGrossSalesPriceAmt	Cost Or Other BasisCostOrOtherBasisAmt	Gain Or LossGainOrLossAmt	Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt	DepreciationDepreciationAmt
10 MICROSOFT	P	2019-11-05	2019-11-27	$1,493	$1,445	$48	$48
6 APPLE INC	P	2019-11-05	2019-11-27	$1,568	$1,544	$24	$24
9 UNITED HEALTH GROUP	P	2019-12-23	2019-12-30	$2,648	$2,649	-$1	-$1
15 MASTERCARD INC CL A	P	2019-12-24	2019-12-30	$4,465	$4,462	$3	$3
20 ANALOG DEVICES INC	P	2019-12-24	2019-12-30	$2,384	$2,390	-$6	-$6
30 SPDR GOLD TRUST	P	2001-01-01	2019-11-27	$4,119	$4,939	-$820	-$820
BACKHOE	P	2008-06-17	2019-04-09	$4,500	$12,486	$3,600	$3,600	$11,586
13 CHEVY EXPRESS MINI-VAN	P	2013-05-24	2019-10-14	$16,500	$11,623	$15,391	$15,391	$10,514
13 SILVERADO	P	2013-12-30	2019-02-27	$24,000	$17,877	$19,319	$19,319	$13,196

Field	Value	IRS element (for citing)
Capital Gain Net Income	$37,558	CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss	$68	NetShortTermCapitalGainLossAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

Field	Value	IRS element (for citing)
Liable Section4942 Tax	false	LiableSection4942TaxInd
Adjusted Qlfy Distri Yr1	$367,822	AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1	$3,833,122	NetVlNoncharitableAssetsYr1Amt
Distribution Yr1	0.09596	DistributionYr1Rt
Adjusted Qlfy Distri Yr2	$326,072	AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2	$2,620,933	NetVlNoncharitableAssetsYr2Amt
Distribution Yr2	0.12441	DistributionYr2Rt
Adjusted Qlfy Distri Yr3	$313,957	AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3	$2,116,564	NetVlNoncharitableAssetsYr3Amt
Distribution Yr3	0.14833	DistributionYr3Rt
Adjusted Qlfy Distri Yr4	$311,690	AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4	$1,533,328	NetVlNoncharitableAssetsYr4Amt
Distribution Yr4	0.20328	DistributionYr4Rt
Adjusted Qlfy Distri Yr5	$357,067	AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5	$1,131,520	NetVlNoncharitableAssetsYr5Amt
Distribution Yr5	0.31556	DistributionYr5Rt
Total Distribution	0.887544	TotalDistributionRt
Average Distribution	0.177509	AverageDistributionRt
Net Vl Noncharitable Assets	$4,461,675	NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets	$791,987	AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct	$997	NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct	$792,984	AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions	$365,535	QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$1,994	InvestmentIncomeExciseTaxAmt
Subtotal	$1,994	SubtotalAmt
Tax Based On Investment Income	$1,994	TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx	$1,250	EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits	$1,250	TotalPaymentsAndCreditsAmt
Tax Due	$744	TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

Field	Value	IRS element (for citing)
Legislative Political Acty	false	LegislativePoliticalActyInd
More Than100 Spent	false	MoreThan100SpentInd
Form1120 POL Filed	false	Form1120POLFiledInd
Activities Not Previously Rpt	false	ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws	false	ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc	false	OrganizationDissolvedEtcInd
Section508e Rqr Satisfied	Yes (true)	Section508eRqrSatisfiedInd
At Least5000 In Assets	Yes (true)	AtLeast5000InAssetsInd
Org Report Or Register State	CO	OrgReportOrRegisterStateCd
Org Report Or Register State	MT	OrgReportOrRegisterStateCd
Org Report Or Register State	NH	OrgReportOrRegisterStateCd
Org Report Or Register State	WA	OrgReportOrRegisterStateCd
Form990 PF Filed With Atty Gen	Yes (true)	Form990PFFiledWithAttyGenInd
Private Operating Foundation	Yes (true)	PrivateOperatingFoundationInd
New Substantial Contributors	false	NewSubstantialContributorsInd
Own Controlled Entity	false	OwnControlledEntityInd
Donor Advised Fund	false	DonorAdvisedFundInd
Comply With Public Insp Rqr	Yes (true)	ComplyWithPublicInspRqrInd
Website Address	WWW.ROLLINGDOGFARM.ORG	WebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

Field	Value	IRS element (for citing)
Business Name Line1	STEVEN P SMITH	BusinessNameLine1Txt

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 150	AddressLine1Txt
City	LANCASTER	CityNm
State Abbreviation	NH	StateAbbreviationCd
ZIP	03584	ZIPCd

Field	Value	IRS element (for citing)
Foreign Accounts Question	false	ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Field	Value	IRS element (for citing)
Sale Or Exch Disqualified Prsn	false	SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn	false	BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn	false	FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn	false	PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn	false	TransferAstDisqualifiedPrsnInd
Payment To Government Official	false	PaymentToGovernmentOfficialInd
Acts Fail To Qlfy As Exceptions	false	ActsFailToQlfyAsExceptionsInd
Uncorrected Prior Acts	false	UncorrectedPriorActsInd
Undistributed Income PY	false	UndistributedIncomePYInd
Business Holdings	false	BusinessHoldingsInd
Jeopardy Investments	false	JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst	false	UncorrectedPYJeopardyInvstInd
Influence Legislation	false	InfluenceLegislationInd
Influence Election	false	InfluenceElectionInd
Grants To Individuals	false	GrantsToIndividualsInd
Grants To Organizations	false	GrantsToOrganizationsInd
Noncharitable Purpose	false	NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt	Employee Benefit ProgramEmployeeBenefitProgramAmt
STEVEN P SMITH
PO BOX 150	LANCASTER	NH	03584	Executive Direc	60.00	$65,025	$20,682
ALAYNE M MARKER
PO BOX 150	LANCASTER	NH	03584	OPERATIONS DIRE	60.00	$65,025	$20,682
LAURA WHALE
2680 COLT DRIVE	EAST HELENA	MT	59635	Director	2.00	$0

Field	Value	IRS element (for citing)
Comp Of Hghst Pd Empl Or NONE	NONE	CompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONE	NONE	CompOfHghstPdCntrctOrNONETxt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

Field	Value	IRS element (for citing)
Description1	SEE STATEMENT 10	Description1Txt
Expenses1	$0	Expenses1Amt

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$1,248,118	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$2,947,890	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$333,611	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$4,529,619	TotalFMVOfUnusedAssetsAmt
Reduction Claimed	$0	ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast	$4,529,619	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$67,944	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$4,461,675	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$223,084	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Sect4942j3j5 Fndtn And Frgn Org	Yes (X)	Sect4942j3j5FndtnAndFrgnOrgInd

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$365,535	ExpensesAndContributionsAmt
Qualifying Distributions	$365,535	QualifyingDistributionsAmt
Adjusted Qualifying Distri	$365,535	AdjustedQualifyingDistriAmt

Private Operating Foundations PrivateOperatingFoundationsGrp

Field	Value	IRS element (for citing)
Private Operating Fndtn Ruling	2001-02-02	PrivateOperatingFndtnRulingDt
Section4942j3	Yes (X)	Section4942j3Ind

Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp

Field	Value	IRS element (for citing)
Current Year	$86,178	CurrentYearAmt
Year1	$54,630	Year1Amt
Year2	$17,061	Year2Amt
Year3	$5,213	Year3Amt
Total	$163,082	TotalAmt

Pct85 Lessor Adj Incm Or Min Ret Pct85LessorAdjIncmOrMinRetGrp

Field	Value	IRS element (for citing)
Current Year	$73,251	CurrentYearAmt
Year1	$46,436	Year1Amt
Year2	$14,502	Year2Amt
Year3	$4,431	Year3Amt
Total	$138,620	TotalAmt

Qualifying Distributions QualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Current Year	$365,535	CurrentYearAmt
Year1	$367,822	Year1Amt
Year2	$326,072	Year2Amt
Year3	$313,957	Year3Amt
Total	$1,373,386	TotalAmt

Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp

Field	Value	IRS element (for citing)
Current Year	$365,535	CurrentYearAmt
Year1	$367,822	Year1Amt
Year2	$326,072	Year2Amt
Year3	$313,957	Year3Amt
Total	$1,373,386	TotalAmt

Two Thirds Minimum Invst Ret TwoThirdsMinimumInvstRetGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Total Support TotalSupportGrp

Field	Value	IRS element (for citing)
Current Year	$559,284	CurrentYearAmt
Year1	$2,187,327	Year1Amt
Year2	$218	Year2Amt
Year3	$997,004	Year3Amt
Total	$3,743,833	TotalAmt

Public Support Type PublicSupportType

Field	Value	IRS element (for citing)
Current Year	$559,284	CurrentYearAmt
Year1	$2,187,327	Year1Amt
Year2	$572,635	Year2Amt
Year3	$997,004	Year3Amt
Total	$4,316,250	TotalAmt

Largest Support From EO LargestSupportFromEOGrp

Field	Value	IRS element (for citing)
Current Year	$5,000	CurrentYearAmt
Year1	$20,000	Year1Amt
Year2	$25,000	Year2Amt
Year3	$25,000	Year3Amt
Total	$75,000	TotalAmt

Gross Investment Income GrossInvestmentIncomeGrp

Field	Value	IRS element (for citing)
Current Year	$83,610	CurrentYearAmt
Year1	$40,880	Year1Amt
Year2	$9,440	Year2Amt
Year3	$5,213	Year3Amt
Total	$139,143	TotalAmt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$81,487	ExclusionAmt

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$2,123	ExclusionAmt

Net Rntl Incm Re Not Debt Fincd Prop NetRntlIncmReNotDebtFincdProp

Field	Value	IRS element (for citing)
Related Or Exempt Function Incm	-$9,445	RelatedOrExemptFunctionIncmAmt

Other Investment Incm Part VII OtherInvestmentIncmPartVIIGrp

Field	Value	IRS element (for citing)
Exclusion	15	ExclusionCd
Exclusion	$9,616	ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

Field	Value	IRS element (for citing)
Related Or Exempt Function Incm	$37,558	RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Exclusion	$93,226	ExclusionAmt
Related Or Exempt Function Incm	$28,113	RelatedOrExemptFunctionIncmAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$121,339	TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Field	Value	IRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO	false	TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO	false	TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets	false	SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO	false	PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets	false	RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements	false	ReimbursementArrangementsInd
Loans Or Loan Guarantees	false	LoansOrLoanGuaranteesInd
Performance Of Services Etc	false	PerformanceOfServicesEtcInd
Sharing Of Facilities Etc	false	SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO	false	RelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
General Rule	Yes (X)	GeneralRuleInd

Contributor Information ContributorInformationGrp (12 entries)

ContributorContributorNum	Address Line1ContributorUSAddress/AddressLine1Txt	CityContributorUSAddress/CityNm	State AbbreviationContributorUSAddress/StateAbbreviationCd	ZIPContributorUSAddress/ZIPCd	Total ContributionsTotalContributionsAmt	Person ContributionPersonContributionInd
THE POWELL FOUNDATION
1	6843 N KNOX AVENUE	LINCOLNWOOD	IL	60712	$5,000	Yes (X)
NANCY COGSWELL
2	232 E MAIN STREET	WARNER	NH	03278	$12,000	Yes (X)
KINDY FRENCH
3	2330 CALIFORNIA STREET NW	WASHINGTON	DC	20008	$20,000	Yes (X)
PATRICIA WEST
4	109 SMITH FOREST LANE	ALPHARETTA	GA	30004	$6,868	Yes (X)
THE ADELAAR FOUNDATION
5	15 FENIMORE ROAD	SCARSDALE	NY	10583	$5,000	Yes (X)
JEFF BERRY AND ERIC POLITZER
6	2131 KEW DRIVE	LOS ANGELES	CA	90046	$5,000	Yes (X)
ESTATE OF DEBRA FORMAN WINOGRAD
7	120 NORTH MILL STREET STE 201	LEXINGTON	KY	40507	$26,567	Yes (X)
ESTATE OF CAROL MILLAR
8	182 EAST MAIN ST	NORTHVILLE	MI	48167	$71,934	Yes (X)
ESTATE OF TED L PAL
9	LAW OFFICE 117 TANAGER TRAIL	GEORGETOWN	TX	78633	$33,001	Yes (X)
ESTATE OF VIRGINIA MARTY
10	LAW OFFICE 841 MENLO AVE	MENLO PARK	CA	94025	$119,473	Yes (X)
S MERKIN
11	ETRADE SECURITIES PO BOX 484	JERSEY CITY	NJ	07303	$10,000	Yes (X)
ROLF ELIZABETH ROSENTHAL FAMILY F
12	BNY MELLON WM 1001 FRANKLIN A	GARDEN CITY	NY	11530	$5,000	Yes (X)

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail (3 entries)

CategoryCategoryTxt	AmtAmt	Net Investment IncomeNetInvestmentIncomeAmt	Adjusted Net IncomeAdjustedNetIncomeAmt	Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt
ACCOUNTING AND TAX PREP	$11,446	$0	$0	$11,446
ACCOUNTING SOFTWARE	$661	$0	$0	$661
BOOKKEEPING	$475	$0	$0	$475

General Explanation Attachment GeneralExplanationAttachment

General Explanation GeneralExplanationGrp (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

Medium ExplanationMediumExplanationTxt

General Explanation Supplemental Information for Form 990-PF

STATEMENT 10FORM 990-PF, PART IX-ASUMMARY OF DIRECT CHARITABLE ACTIVITIES FOR 2019990-PF NarrativeFour disabled animals came to us in 2019 three dogs and a horse. The first to arrive was Allie, a blind and diabetic senior Lab/Beagle mix from Virginia. Our veterinary ophthalmologist restored Allies vision with cataract surgery, and her diabetes is well regulated.Next to arrive was Mia, an 8-month old Newfoundland puppy with severe hip dysplasia, a fractured (and never treated) left front elbow, and elbow dysplasia starting in her right front leg. So far our veterinary surgeon has repaired her left front leg and performed the first of the two total hip replacements she needs. In the end, she will have surgeries on all four legs. Then came Shy, a 7-year old blind mare who had been rescued by a county sheriff in Montana from an awful hoarding situation a few years ago. She had been placed with a woman in Washington state who found she could no longer provide for Shy, and asked if we could take her. Finally, just in time for Christmas, Roxy arrived from Aruba. Roxy was the victim of an acid attack, permanently scarring her face and eyes. While our veterinary ophthalmologist wasnt able to do anything about the scar tissue on Roxys corneas, the good news is that she still has some vision.We lost two animals during the year our very elderly blind-and-deaf Jack Russell terrier, Hank, and our blind Beagle, Louie, also a senior. We ended the year with 12 disabled dogs and two blind horses.For revenues, we brought in $559,284, with just under half of that amount coming from bequests. Our total expenses were $490,745. Net income was $201,823. Actual cash expenses for charitable purposes were significantly less, amounting to $365,535, since depreciation alone accounted for $113,264 of the total expense. Direct expenses were $388,141 and indirect (administrative/outreach) expenses were $78,620. Our direct-to-indirect ratio was 87% to 13%. Cash on hand grew to $4.3 million. This is our crucial operating reserve, which provides long-term financial security for the animals.As always, we remain very grateful for the generous gifts that allow us to take in dogs like Allie and her friends, and provide all the medical care and love they deserve. Thank you so much for your support!Rolling Dog Farm - A Special Place for Disabled AnimalsSteve Smith and Alayne Marker, Co-founders