ROLLING DOG FARM: Form 990PF, tax year 2017

View the entire original 990 at ProPublica ↗

Organization: ROLLING DOG FARM (EIN 81-0537598)
Tax period: 2017-01-01 to 2017-12-31
Filed: 2018-05-03
IRS object ID: 201821239349100232
Schema version: 2017v2.2
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
Other Assets Schedule
Other Expenses Schedule
Other Income Schedule2
Taxes Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2018-05-03T08:41:08-07:00	ReturnTs
Tax Period End	2017-12-31	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	2017-01-01	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	2018-05-03	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	2017	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$4,315,794	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	$560,287	ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss	$8,931	InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm	$8,931	InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm	$8,931	InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss	$509	DividendsRevAndExpnssAmt
Dividends Net Invst Incm	$509	DividendsNetInvstIncmAmt
Dividends Adj Net Incm	$509	DividendsAdjNetIncmAmt
Gross Rents Rev And Expnss	$7,621	GrossRentsRevAndExpnssAmt
Gross Rents Net Invst Incm	$7,621	GrossRentsNetInvstIncmAmt
Gross Rents Adj Net Incm	$7,621	GrossRentsAdjNetIncmAmt
Net Rental Income Or Loss	-$6,892	NetRentalIncomeOrLossAmt
Net Gain Sale Ast Rev And Expnss	$967	NetGainSaleAstRevAndExpnssAmt
Gross Sales Price	$33,558	GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm	$967	CapGainNetIncmNetInvstIncmAmt
Other Income Rev And Expnss	$4,727	OtherIncomeRevAndExpnssAmt
Total Rev And Expnss	$583,042	TotalRevAndExpnssAmt
Total Net Invst Incm	$18,028	TotalNetInvstIncmAmt
Total Adj Net Incm	$17,061	TotalAdjNetIncmAmt
Comp Ofcr Dir Trst Rev And Expnss	$170,656	CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl	$170,656	CompOfcrDirTrstDsbrsChrtblAmt
Accounting Fees Rev And Expnss	$11,790	AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps	$11,790	AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss	$29,408	TaxesRevAndExpnssAmt
Taxes Dsbrs Chrtbl	$29,408	TaxesDsbrsChrtblAmt
Deprec And Dpltn Rev And Expnss	$113,658	DeprecAndDpltnRevAndExpnssAmt
Deprec And Dpltn Net Invst Incm	$10,471	DeprecAndDpltnNetInvstIncmAmt
Printing And Pub Rev And Expnss	$2,444	PrintingAndPubRevAndExpnssAmt
Printing And Pub Dsbrs Chrtbl	$2,444	PrintingAndPubDsbrsChrtblAmt
Other Expenses Rev And Expnss	$136,758	OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm	$14,513	OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl	$111,774	OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss	$464,714	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$24,984	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$326,072	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$0	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$0	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$464,714	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$24,984	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$326,072	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$118,328	ExcessRevenueOverExpensesAmt
Net Investment Income	$0	NetInvestmentIncomeAmt
Adjusted Net Income	$17,061	AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$30,074	CashBOYAmt
Cash EOY	$30,074	CashEOYAmt
Cash EOYFMV	$30,074	CashEOYFMVAmt
Sav And Temp Cash Invst BOY	$2,270,537	SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY	$2,502,622	SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV	$2,502,622	SavAndTempCashInvstEOYFMVAmt
Pledges Rcvbl	$35,085	PledgesRcvblAmt
Pledges Rcvbl BOY	$43,134	PledgesRcvblBOYAmt
Pledges Rcvbl EOY	$35,085	PledgesRcvblEOYAmt
Pledges Rcvbl EOYFMV	$35,085	PledgesRcvblEOYFMVAmt
Prepaid Expenses BOY	$4,871	PrepaidExpensesBOYAmt
Prepaid Expenses EOY	$4,373	PrepaidExpensesEOYAmt
Prepaid Expenses EOYFMV	$4,373	PrepaidExpensesEOYFMVAmt
Corporate Stock BOY	$10,565	CorporateStockBOYAmt
Corporate Stock EOY	$3,710	CorporateStockEOYAmt
Corporate Stock EOYFMV	$3,710	CorporateStockEOYFMVAmt
Land Bldg Equip Cost Or Other Bss	$2,498,250	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$773,735	LandBldgEquipAccumDeprecAmt
Land BOY	$1,833,025	LandBOYAmt
Land EOY	$1,724,515	LandEOYAmt
Land EOYFMV	$1,724,517	LandEOYFMVAmt
Other Assets BOY	$4,800	OtherAssetsBOYAmt
Other Assets EOY	$15,413	OtherAssetsEOYAmt
Other Assets EOYFMV	$15,413	OtherAssetsEOYFMVAmt
Total Assets BOY	$4,197,006	TotalAssetsBOYAmt
Total Assets EOY	$4,315,792	TotalAssetsEOYAmt
Total Assets EOYFMV	$4,315,794	TotalAssetsEOYFMVAmt
Accounts Payable BOY	$5,946	AccountsPayableBOYAmt
Accounts Payable EOY	$5,811	AccountsPayableEOYAmt
Total Liabilities BOY	$5,946	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$5,811	TotalLiabilitiesEOYAmt
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind
Unrestricted BOY	$4,191,060	UnrestrictedBOYAmt
Unrestricted EOY	$4,309,981	UnrestrictedEOYAmt
Tot Net Ast Or Fund Balances BOY	$4,191,060	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$4,309,981	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$4,197,006	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$4,315,792	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$4,191,060	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	$118,328	ExcessRevenueOverExpensesAmt
Other Increases	$593	OtherIncreasesAmt
Subtotal	$4,309,981	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$4,309,981	TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (13 entries)

PropertyPropertyDesc	How AcquiredHowAcquiredCd	AcquiredAcquiredDt	SoldSoldDt	Gross Sales PriceGrossSalesPriceAmt	Cost Or Other BasisCostOrOtherBasisAmt	Gain Or LossGainOrLossAmt	Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt	DepreciationDepreciationAmt
25 JOHNSON & JOHNSON	P	2017-04-17	2017-04-27	$3,027	$3,134	-$107	-$107
40 COMCAST CORP CL A NEW	P	2017-10-12	2017-10-25	$1,477	$1,455	$22	$22
500 AXON ENTERPRISE	P	2017-11-16	2017-11-21	$11,243	$11,070	$173	$173
12 UNITED TECHNOLOGIES CORP	P	2017-12-20	2017-12-21	$2,665	$2,673	-$8	-$8
25 TIME WARNER INC	P	2017-12-20	2017-12-21	$2,298	$2,258	$40	$40
15 PPG INDUSTRIES INC	P	2017-12-20	2017-12-21	$1,737	$1,744	-$7	-$7
25 ISHARES US REAL ESTATE	P	2017-12-20	2017-12-21	$1,980	$2,000	-$20	-$20
30 CTS CORP	P	2017-12-20	2017-12-21	$795	$809	-$14	-$14
35 PPG INDUSTRIES INC	P	2016-12-27	2017-01-03	$3,348	$3,342	$6	$6
70 POWERSHARES	P	2016-12-27	2017-01-03	$2,748	$2,851	-$103	-$103
10 CACI INTL INC	P	2016-12-27	2017-01-03	$1,240	$1,255	-$15	-$15
CHARMAC 4 HORSE TRAILER	P	2005-04-13	2017-01-01		$12,535			$12,535
TRAILER	P	2009-05-20	2017-01-01	$1,000		$1,000	$1,000

Field	Value	IRS element (for citing)
Capital Gain Net Income	$967	CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss	-$33	NetShortTermCapitalGainLossAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

Field	Value	IRS element (for citing)
Liable Section4942 Tax	false	LiableSection4942TaxInd
Adjusted Qlfy Distri Yr1	$313,957	AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1	$2,116,564	NetVlNoncharitableAssetsYr1Amt
Distribution Yr1	0.14833	DistributionYr1Rt
Adjusted Qlfy Distri Yr2	$311,690	AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2	$1,533,328	NetVlNoncharitableAssetsYr2Amt
Distribution Yr2	0.20328	DistributionYr2Rt
Adjusted Qlfy Distri Yr3	$357,067	AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3	$1,131,520	NetVlNoncharitableAssetsYr3Amt
Distribution Yr3	0.31556	DistributionYr3Rt
Adjusted Qlfy Distri Yr4	$346,073	AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4	$776,679	NetVlNoncharitableAssetsYr4Amt
Distribution Yr4	0.44558	DistributionYr4Rt
Adjusted Qlfy Distri Yr5	$354,118	AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5	$381,197	NetVlNoncharitableAssetsYr5Amt
Distribution Yr5	0.92896	DistributionYr5Rt
Total Distribution	2.041717	TotalDistributionRt
Average Distribution	0.408343	AverageDistributionRt
Net Vl Noncharitable Assets	$2,620,933	NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets	$1,070,240	AdjNetVlNoncharitableAssetsAmt
Adj Nonchrtbl Net Invst Incm Pct	$1,070,240	AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions	$326,072	QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$0	InvestmentIncomeExciseTaxAmt

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
Form990 T Filed	false	Form990TFiledInd
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
Undistr Incm Sect4942a2 Not App	false	UndistrIncmSect4942a2NotAppInd
Business Holdings	false	BusinessHoldingsInd
Excess Business Holdings	false	ExcessBusinessHoldingsInd
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
Transactions Fail To Qlfy As Exc	false	TransactionsFailToQlfyAsExcInd
Maintained Expenditure Rspns	false	MaintainedExpenditureRspnsInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Proceeds Or Net Income	false	ProceedsOrNetIncomeInd

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	$65,644	$19,684
ALAYNE M MARKER
PO BOX 150	LANCASTER	NH	03584	OPERATIONS DIRE	60.00	$65,644	$19,684
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	$3,472	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$2,351,595	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$305,779	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$2,660,846	TotalFMVOfUnusedAssetsAmt
Reduction Claimed	$0	ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast	$2,660,846	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$39,913	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$2,620,933	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$131,047	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	$326,072	ExpensesAndContributionsAmt
Qualifying Distributions	$326,072	QualifyingDistributionsAmt
Adjusted Qualifying Distri	$326,072	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	$17,061	CurrentYearAmt
Year1	$5,213	Year1Amt
Year2	$12,928	Year2Amt
Year3	$15,465	Year3Amt
Total	$50,667	TotalAmt

Pct85 Lessor Adj Incm Or Min Ret Pct85LessorAdjIncmOrMinRetGrp

Field	Value	IRS element (for citing)
Current Year	$14,502	CurrentYearAmt
Year1	$4,431	Year1Amt
Year2	$10,989	Year2Amt
Year3	$13,145	Year3Amt
Total	$43,067	TotalAmt

Qualifying Distributions QualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Current Year	$326,072	CurrentYearAmt
Year1	$313,957	Year1Amt
Year2	$311,690	Year2Amt
Year3	$357,067	Year3Amt
Total	$1,308,786	TotalAmt

Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp

Field	Value	IRS element (for citing)
Current Year	$326,072	CurrentYearAmt
Year1	$313,957	Year1Amt
Year2	$311,690	Year2Amt
Year3	$357,067	Year3Amt
Total	$1,308,786	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	$572,635	CurrentYearAmt
Year1	$997,004	Year1Amt
Year2	$652,043	Year2Amt
Year3	$897,812	Year3Amt
Total	$3,119,494	TotalAmt

Public Support Type PublicSupportType

Field	Value	IRS element (for citing)
Current Year	$572,635	CurrentYearAmt
Year1	$997,004	Year1Amt
Year2	$652,043	Year2Amt
Year3	$897,812	Year3Amt
Total	$3,119,494	TotalAmt

Largest Support From EO LargestSupportFromEOGrp

Field	Value	IRS element (for citing)
Current Year	$25,000	CurrentYearAmt
Year1	$25,000	Year1Amt
Year2	$25,000	Year2Amt
Year3	$51,000	Year3Amt
Total	$126,000	TotalAmt

Gross Investment Income GrossInvestmentIncomeGrp

Field	Value	IRS element (for citing)
Current Year	$9,440	CurrentYearAmt
Year1	$5,213	Year1Amt
Year2	$3,007	Year2Amt
Year3	$2,220	Year3Amt
Total	$19,880	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	$8,931	ExclusionAmt

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$509	ExclusionAmt

Net Rntl Incm Re Not Debt Fincd Prop NetRntlIncmReNotDebtFincdProp

Field	Value	IRS element (for citing)
Related Or Exempt Function Incm	-$6,892	RelatedOrExemptFunctionIncmAmt

Other Investment Incm Part VII OtherInvestmentIncmPartVIIGrp

Field	Value	IRS element (for citing)
Exclusion	15	ExclusionCd
Exclusion	$4,727	ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

Field	Value	IRS element (for citing)
Related Or Exempt Function Incm	$967	RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Exclusion	$14,167	ExclusionAmt
Related Or Exempt Function Incm	-$5,925	RelatedOrExemptFunctionIncmAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$8,242	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 (14 entries)

ContributorContributorNum	Address Line1ContributorUSAddress/AddressLine1Txt	CityContributorUSAddress/CityNm	State AbbreviationContributorUSAddress/StateAbbreviationCd	ZIPContributorUSAddress/ZIPCd	Total ContributionsTotalContributionsAmt	Person ContributionPersonContributionInd
LONGFIELD FAMILY CHAR FOUNDATION
1	PO BOX 1020	ISLE OF PALMS	SC	29451	$15,000	Yes (X)
THE POWELL FOUNDATION
2	6843 N KNOX AVENUE	LINCOLNWOOD	IL	60712	$25,000	Yes (X)
ROBERT NUGENT
3	PO BOX 7022	RANCHO SANTA FE	CA	92067	$6,000	Yes (X)
NANCY COGSWELL
4	232 E MAIN STREET	WARNER	NH	03278	$12,000	Yes (X)
PATRICIA WEST
5	109 SMITH FOREST LANE	ALPHARETTA	GA	30004	$6,820	Yes (X)
THE ADELAAR FOUNDATION
6	15 FENIMORE ROAD	SCARSDALE	NY	10583	$5,000	Yes (X)
JEFF BERRY AND ERIC POLITZER
7	2131 KEW DRIVE	LOS ANGELES	CA	90046	$5,000	Yes (X)
ESTATE OF DEBRA FORMAN WINOGRAD
8	120 NORTH MILL STREET STE 201	LEXINGTON	KY	40507	$80,000	Yes (X)
SHIRLEY K SCHLAFER FOUNDATION
9	727 WILLITS STREET	BIRMINGHAM	MI	48009	$5,000	Yes (X)
KINDY FRENCH
10	2330 CALIFORNIA STREET NW	WASHINGTON	DC	20008	$10,000	Yes (X)
THE PEDERSONS
11	4948 W IRVING RD	HASTINGS	MI	49058	$16,500	Yes (X)
S MERKIN
12	c/o VANGUARD PO BOX 2600	VALLEY FORCE	PA	194822600	$11,195	Yes (X)
GP MACKAY
13	681 STEARNS RD	BARTLETT	IL	60103	$10,000	Yes (X)
ESTATE OF GP MACKAY
14	681 STEARNS RD	BARTLETT	IL	60103	$50,000	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	$10,630	$0	$0	$10,630
ACCOUNTING SOFTWARE	$516	$0	$0	$516
BOOKKEEPING	$644	$0	$0	$644

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 2017990-PF NarrativeRolling Dog Farm - A Special Place for Disabled AnimalsWe took in three disabled dogs this year, although two of them blind Poodle sisters named Molly and Priscilla we had adopted out six years previously. Thus we were surprised when the owners contacted us to ask if we could take Molly and Priscilla back again; they were moving, and couldnt take the dogs along. The girls were by now quite elderly and frail when they returned, but they seemed to recognize us almost immediately.The third dog, Daisy, came to us at the request of a Vermont shelter, where she had been surrendered after her elderly owner died. Daisy was diabetic and mostly blind from cataracts, and she had a history in her previous home of not always getting consistent insulin injections. We took her immediately to our veterinary specialists in Burlington to get her diabetes under control and to our veterinary ophthalmologist for a comprehensive eye exam. She spent several days in the hospital while our internal medicine specialist worked at regulating her blood glucose levels. The ophthalmologist performed cataract surgery on Daisy to restore her vision, and were delighted to report the operation was a success and she can see perfectly now! Her diabetes is generally stable, though we need to take her back to our internal medicine specialist every month or two for 24-hour blood glucose curves. Because of her diabetes, Daisy is also subject to recurring urinary tract infections, something we have seen in our two other diabetic dogs as well.We lost five dogs during the year. Four were quite elderly, and the causes ranged from cognitive dysfunction to seizures to mobility issues. The fifth dog we lost, Darla, was a complete surprise. She was a blind Lab mix who came to us from a Michigan shelter a few years before, and we had restored her vision with cataract surgery. Subsequently, she started developing mast cell tumors, which our veterinary surgeon successfully removed five different times. But last spring she suddenly came down with a very rare auto-immune blood disorder. Despite the best possible medical care, we lost her just a month after the diagnosis. For revenues, we brought in $583,042, with about a quarter of that amount coming from bequests. Our total expenses were $464,714. Net income was $118,328. Actual cash expenses for charitable purposes were significantly less, amounting to $351,056, since depreciation alone accounted for $113,658 of the total expense.)Direct expenses were $383,317 and indirect (administrative/outreach) expenses were $56,411. Our direct-to-indirect ratio was 87% to 13%. Cash on hand grew to $2.5 million. This is our operating reserve, which provides crucial financial security for the animals over the long term.As always, we are remain very grateful for the generous support that makes this special place possible. Thank you so much for your gifts!Steve Smith and Alayne Marker, Co-founders