ROLLING DOG FARM: Form 990PF, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- ROLLING DOG FARM (EIN 81-0537598)
- Tax period
- 2016-01-01 to 2016-12-31
- Filed
- 2017-04-10
- IRS object ID
- 201741009349100009
- Schema version
- 2016v3.0
- 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
- Investments Corp Stock Schedule
- 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 | 2017-04-10T09:52:22-07:00 | ReturnTs |
| Tax Period End | 2016-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
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 | 2016-01-01 | 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 | 2017-04-10 | 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 | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $4,197,006 | 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 | $1,000,804 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $5,101 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $5,101 | InterestOnSavNetInvstIncmAmt |
| Interest On Savings Adj Net Incm | $5,101 | InterestOnSavingsAdjNetIncmAmt |
| Dividends Rev And Expnss | $112 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $112 | DividendsNetInvstIncmAmt |
| Dividends Adj Net Incm | $112 | DividendsAdjNetIncmAmt |
| Net Rental Income Or Loss | -$18,076 | NetRentalIncomeOrLossAmt |
| Net Gain Sale Ast Rev And Expnss | -$3,856 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $34,143 | GrossSalesPriceAmt |
| Other Income Rev And Expnss | $2,152 | OtherIncomeRevAndExpnssAmt |
| Total Rev And Expnss | $1,004,313 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $5,213 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $5,213 | TotalAdjNetIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $174,793 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $174,793 | CompOfcrDirTrstDsbrsChrtblAmt |
| Legal Fees Rev And Expnss | $99 | LegalFeesRevAndExpnssAmt |
| Legal Fees Dsbrs Chrtbl | $99 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $9,158 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Chrtbl Prps | $9,158 | AccountingFeesChrtblPrpsAmt |
| Taxes Rev And Expnss | $19,675 | TaxesRevAndExpnssAmt |
| Taxes Dsbrs Chrtbl | $19,675 | TaxesDsbrsChrtblAmt |
| Deprec And Dpltn Rev And Expnss | $115,056 | DeprecAndDpltnRevAndExpnssAmt |
| Deprec And Dpltn Net Invst Incm | $7,427 | DeprecAndDpltnNetInvstIncmAmt |
| Trav Conf Meeting Rev And Expnss | $172 | TravConfMeetingRevAndExpnssAmt |
| Trav Conf Meeting Dsbrs Chrtbl | $172 | TravConfMeetingDsbrsChrtblAmt |
| Printing And Pub Rev And Expnss | $4,463 | PrintingAndPubRevAndExpnssAmt |
| Printing And Pub Dsbrs Chrtbl | $4,463 | PrintingAndPubDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $123,673 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $10,649 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $105,597 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $447,089 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $18,076 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $313,957 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $0 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $0 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $447,089 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $18,076 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $313,957 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $557,224 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $5,213 | 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 | $1,606,533 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $2,270,537 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $2,270,537 | SavAndTempCashInvstEOYFMVAmt |
| Pledges Rcvbl | $43,134 | PledgesRcvblAmt |
| Pledges Rcvbl BOY | $65,297 | PledgesRcvblBOYAmt |
| Pledges Rcvbl EOY | $43,134 | PledgesRcvblEOYAmt |
| Pledges Rcvbl EOYFMV | $43,134 | PledgesRcvblEOYFMVAmt |
| Prepaid Expenses BOY | $4,695 | PrepaidExpensesBOYAmt |
| Prepaid Expenses EOY | $4,871 | PrepaidExpensesEOYAmt |
| Prepaid Expenses EOYFMV | $4,871 | PrepaidExpensesEOYFMVAmt |
| Corporate Stock BOY | $6,169 | CorporateStockBOYAmt |
| Corporate Stock EOY | $10,565 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $10,565 | CorporateStockEOYFMVAmt |
| Land Bldg Equip Cost Or Other Bss | $2,493,102 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $660,077 | LandBldgEquipAccumDeprecAmt |
| Land BOY | $1,925,696 | LandBOYAmt |
| Land EOY | $1,833,025 | LandEOYAmt |
| Land EOYFMV | $1,833,025 | LandEOYFMVAmt |
| Other Assets EOY | $4,800 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $4,800 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $3,638,464 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,197,006 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $4,197,006 | TotalAssetsEOYFMVAmt |
| Accounts Payable BOY | $4,788 | AccountsPayableBOYAmt |
| Accounts Payable EOY | $5,946 | AccountsPayableEOYAmt |
| Total Liabilities BOY | $4,788 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,946 | TotalLiabilitiesEOYAmt |
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
| Unrestricted BOY | $3,633,676 | UnrestrictedBOYAmt |
| Unrestricted EOY | $4,191,060 | UnrestrictedEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $3,633,676 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $4,191,060 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $3,638,464 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $4,197,006 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $3,633,676 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $557,224 | ExcessRevenueOverExpensesAmt |
| Other Increases | $160 | OtherIncreasesAmt |
| Subtotal | $4,191,060 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $4,191,060 | 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 |
|---|---|---|---|---|---|---|---|---|
| 50 NIKE | P | 2015-12-29 | 2016-01-19 | $2,905 | $3,213 | -$308 | -$308 | |
| 30 PHILLIP MORRIS INTL INC | P | 2016-04-14 | 2016-04-15 | $2,972 | $3,028 | -$56 | -$56 | |
| 682 VICTORY S&P INDEX | P | 2016-12-14 | 2016-12-16 | $15,147 | $15,093 | $54 | $54 | |
| 16 UNITED HEALTH GROUP | P | 2016-12-16 | 2016-12-19 | $2,584 | $2,603 | -$19 | -$19 | |
| SPRAYER | P | 2009-03-11 | 2016-07-29 | $750 | $5,997 | $750 | $750 | $5,997 |
| TRAILER | P | 2009-05-20 | 2016-08-15 | $5,000 | $13,825 | $5,000 | $5,000 | $13,825 |
| FENCING | P | 2011-03-03 | 2016-01-01 | $1,000 | $12,175 | -$5,855 | -$5,855 | $5,320 |
| ANIMAL SHED | P | 2012-08-14 | 2016-05-23 | $400 | $7,400 | -$5,582 | -$5,582 | $1,418 |
| PLOW | P | 2012-05-31 | 2016-07-07 | $195 | $695 | -$95 | -$95 | $405 |
| ROTOTILLER | P | 2013-05-06 | 2016-05-19 | $395 | $680 | $14 | $14 | $299 |
| (2) CATTLE FEEDERS | P | 2011-07-08 | 2016-01-01 | $775 | $1,554 | $221 | $221 | $1,000 |
| PICKUP CANOPY | P | 2015-01-01 | 2016-07-08 | $95 | $95 | $95 | ||
| LIVESTOCK | P | 2015-01-01 | 2016-05-23 | $1,925 | $1,925 | $1,925 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | -$3,856 | CapitalGainNetIncomeAmt |
| Net Short Term Capital Gain Loss | -$329 | NetShortTermCapitalGainLossAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | false | LiableSection4942TaxInd |
| Adjusted Qlfy Distri Yr1 | $311,690 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $1,533,328 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 0.20328 | DistributionYr1Rt |
| Adjusted Qlfy Distri Yr2 | $357,067 | AdjustedQlfyDistriYr2Amt |
| Net Vl Noncharitable Assets Yr2 | $1,131,520 | NetVlNoncharitableAssetsYr2Amt |
| Distribution Yr2 | 0.31556 | DistributionYr2Rt |
| Adjusted Qlfy Distri Yr3 | $346,073 | AdjustedQlfyDistriYr3Amt |
| Net Vl Noncharitable Assets Yr3 | $776,679 | NetVlNoncharitableAssetsYr3Amt |
| Distribution Yr3 | 0.44558 | DistributionYr3Rt |
| Adjusted Qlfy Distri Yr4 | $354,118 | AdjustedQlfyDistriYr4Amt |
| Net Vl Noncharitable Assets Yr4 | $381,197 | NetVlNoncharitableAssetsYr4Amt |
| Distribution Yr4 | 0.92896 | DistributionYr4Rt |
| Adjusted Qlfy Distri Yr5 | $314,366 | AdjustedQlfyDistriYr5Amt |
| Net Vl Noncharitable Assets Yr5 | $300,936 | NetVlNoncharitableAssetsYr5Amt |
| Distribution Yr5 | 1.04463 | DistributionYr5Rt |
| Total Distribution | 2.938011 | TotalDistributionRt |
| Average Distribution | 0.587602 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $2,116,564 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $1,243,697 | AdjNetVlNoncharitableAssetsAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $1,243,697 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $313,957 | 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 | $68,203 | $19,194 |
| ALAYNE M MARKER | |||||||
| PO BOX 150 | LANCASTER | NH | 03584 | OPERATIONS DIRE | 60.00 | $68,203 | $19,193 |
| 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 | $3,351 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $1,875,487 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $269,958 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $2,148,796 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Adjusted Total FMV Of Unused Ast | $2,148,796 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $32,232 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $2,116,564 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $105,828 | 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 | $313,957 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $313,957 | QualifyingDistributionsAmt |
| Adjusted Qualifying Distri | $313,957 | 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 | $5,213 | CurrentYearAmt |
| Year1 | $12,928 | Year1Amt |
| Year2 | $15,465 | Year2Amt |
| Year3 | $9,503 | Year3Amt |
| Total | $43,109 | TotalAmt |
Pct85 Lessor Adj Incm Or Min Ret Pct85LessorAdjIncmOrMinRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $4,431 | CurrentYearAmt |
| Year1 | $10,989 | Year1Amt |
| Year2 | $13,145 | Year2Amt |
| Year3 | $8,078 | Year3Amt |
| Total | $36,643 | TotalAmt |
Qualifying Distributions QualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $313,957 | CurrentYearAmt |
| Year1 | $311,690 | Year1Amt |
| Year2 | $357,067 | Year2Amt |
| Year3 | $346,073 | Year3Amt |
| Total | $1,328,787 | TotalAmt |
Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $313,957 | CurrentYearAmt |
| Year1 | $311,690 | Year1Amt |
| Year2 | $357,067 | Year2Amt |
| Year3 | $346,073 | Year3Amt |
| Total | $1,328,787 | 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 | $997,004 | CurrentYearAmt |
| Year1 | $652,043 | Year1Amt |
| Year2 | $897,812 | Year2Amt |
| Year3 | $1,033,961 | Year3Amt |
| Total | $3,580,820 | TotalAmt |
Public Support Type PublicSupportType
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $997,004 | CurrentYearAmt |
| Year1 | $652,043 | Year1Amt |
| Year2 | $897,812 | Year2Amt |
| Year3 | $1,033,961 | Year3Amt |
| Total | $3,580,820 | TotalAmt |
Largest Support From EO LargestSupportFromEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $25,000 | CurrentYearAmt |
| Year1 | $25,000 | Year1Amt |
| Year2 | $51,000 | Year2Amt |
| Year3 | $25,000 | Year3Amt |
| Total | $126,000 | TotalAmt |
Gross Investment Income GrossInvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $5,213 | CurrentYearAmt |
| Year1 | $3,007 | Year1Amt |
| Year2 | $2,220 | Year2Amt |
| Year3 | $1,804 | Year3Amt |
| Total | $12,244 | 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 | $5,101 | ExclusionAmt |
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $112 | ExclusionAmt |
Net Rntl Incm Re Not Debt Fincd Prop NetRntlIncmReNotDebtFincdProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | -$18,076 | RelatedOrExemptFunctionIncmAmt |
Other Investment Incm Part VII OtherInvestmentIncmPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 15 | ExclusionCd |
| Exclusion | $2,152 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | -$3,856 | RelatedOrExemptFunctionIncmAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $7,365 | ExclusionAmt |
| Related Or Exempt Function Incm | -$21,932 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | -$14,567 | 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 (17 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) |
| KINDY FRENCH | ||||||
| 5 | 2330 CALIFORNIA STREET NW | WASHINGTON | DC | 20008 | $5,000 | Yes (X) |
| PATRICIA WEST | ||||||
| 6 | 109 SMITH FOREST LANE | ALPHARETTA | GA | 30004 | $7,400 | Yes (X) |
| THE ADELAAR FOUNDATION | ||||||
| 7 | 15 FENIMORE ROAD | SCARSDALE | NY | 10583 | $5,000 | Yes (X) |
| JEFF BERRY AND ERIC POLITZER | ||||||
| 8 | 2131 KEW DRIVE | LOS ANGELES | CA | 90046 | $5,000 | Yes (X) |
| SIMONE FRIEDMAN | ||||||
| 9 | 1255 25TH STREET NW 1027 | WASHINGTON | DC | 20037 | $5,000 | Yes (X) |
| SHIRLEY K SCHLAFER FOUNDATION | ||||||
| 10 | 727 WILLITS STREET | BIRMINGHAM | MI | 48009 | $5,000 | Yes (X) |
| J PIGGE | ||||||
| 11 | 310 N FIRST STREET | LINDSBORG | KS | 67456 | $15,000 | Yes (X) |
| THE PEDERSONS | ||||||
| 12 | 4948 W IRVING RD | HASTINGS | MI | 49058 | $15,000 | Yes (X) |
| ESTATE OF NANCY R BOARD | ||||||
| 13 | SIX UNIVERSITY DR SUITE 201 | AMHERST | MA | 01002 | $42,350 | Yes (X) |
| ESTATE OF ROBERT M READ II | ||||||
| 14 | 301 N MAIL STREET 2ND FLOOR | ANN ARBOR | MI | 48104 | $50,000 | Yes (X) |
| ESTATE OF PAMELA READ | ||||||
| 15 | 53 CARDINAL DRIVE | WESTFIELD | NJ | 07091 | $50,000 | Yes (X) |
| ESTATE OF PATRICIA TABOR | ||||||
| 16 | 5264 CAMPLAIN STREET | OCEANSIDE | CA | 92056 | $50,000 | Yes (X) |
| ESTATE OF CYNTHIA ZARAFONITIS | ||||||
| 17 | 2320 FIFTH AVENUE SUITE 200 | SAN DIEGO | CA | 92101 | $361,355 | 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 | $8,108 | $0 | $0 | $8,108 |
| ACCOUNTING SOFTWARE | $715 | $0 | $0 | $715 |
| BOOKKEEPING | $335 | $0 | $0 | $335 |
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 2016990-PF NarrativeRolling Dog Farm - A Special Place for Disabled AnimalsWe had another quiet if emotionally difficult year in 2016. We didnt have any dramatic medical emergencies thats a first! and veterinary expenses amounted to just under $50,000, within normal range for recent years. We took in three disabled dogs: blind Millie the Boxer from Arkansas, an elderly mixed breed named Bobby with an eye disease from California, and another blind Millie, a diabetic senior Lab, from Texas.On a tragic note, we had also agreed to take a small elderly dog named Fletcher with an apparent orthopedic issue. The Louisiana rescue groups vet had diagnosed the dog with a neck vertebrae issue which caused him to limp when he walked. Unbeknownst to us, two days before our transport picked him up, Fletcher had suddenly become paralyzed, and the rescue group didnt tell us. The first we learned about it was from the transport driver, who told us Fletcher wasnt walking and seemed to be in pain.On hearing this, we immediately diverted the driver to the nearest veterinary specialty hospital, where specialists discovered Fletcher actually had advanced bone cancer. They recommended euthanasia, and we sadly agreed. It was an awful feeling to have to authorize euthanasia for a dog we had never met.We went through more emotional turmoil during the year, losing six of our senior dogs. One was blind Aurora, who we featured in last years annual report. She had survived almost two years with a rare kidney disease, but died unexpectedly yet peacefully in her sleep. We ended the year with fifteen disabled dogs and our blind mare Lena.For revenues, we brought in $1,004,313, with more than half of that total coming from bequests. Our total expenses were $447,089. Net income was $557,224. Actual cash expenses for charitable purposes were significantly less, amounting to $332,033, since depreciation alone accounted for $115,056 of the total expense.Direct expenses were $374,086 and indirect (administrative/outreach) expenses were $54,929. Our direct-to-indirect ratio was 87% to 13%. Cash on hand grew to $2.3 million. This is our operating reserve, which provides long-term financial security for the animals should future economic disruption reduce donations.As always, we are so grateful for the generous gifts that make this special place possible. Thank you so much for your support!Steve Smith and Alayne Marker, Co-founders |
| General Explanation Supplemental Information for Form 990-PF | FORM 990-PF, PART VIIICOMPENSATION EXPLANATIONSTEVEN P SMITH:SMITH RECEIVED COMPENSATION FOR HIS WORK AS A FULL-TIME NON-PROFIT MANAGER AND ANIMAL CARE PROVIDER, NOT FOR HIS ROLE AS AN OFFICER OR DIRECTOR.ALAYNE M MARKER:MARKER RECEIVED COMPENSATION FOR HER WORK AS A FULL-TIME NON-PROFIT MANAGER AND ANIMAL CARE PROVIDER, NOT FOR HER ROLE AS AN OFFICER OR DIRECTOR. |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (5 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| 30 SH SPDR GOLD TRUST | $3,288 | $3,288 |
| 50 SH NIKE | ||
| 70 SH POWERSHARES DYNAMIC BIOTECH | $2,717 | $2,717 |
| 10 CACI INTERNATIONAL | $1,243 | $1,243 |
| 35 PPG INDUSTRIES INC | $3,317 | $3,317 |
Land Etc Schedule2 LandEtcSchedule2
Land Etc LandEtcGrp (4 entries)
| Category Or ItemCategoryOrItemTxt | Cost Or Other BasisCostOrOtherBasisAmt | Accumulated DepreciationAccumulatedDepreciationAmt | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|---|
| Auto./Transportation Equip. | $110,802 | $76,116 | $34,686 | $34,686 |
| Machinery and Equipment | $229,459 | $132,719 | $96,740 | $96,740 |
| Buildings | $1,433,037 | $451,242 | $981,795 | $981,795 |
| Land | $719,804 | $719,804 | $719,804 |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | LEGAL | CategoryTxt |
| Legal Fees | $99 | LegalFeesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $99 | DisbursementsCharitablePrpsAmt |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OIL & GAS LEASES | Desc |
| EOY Book Value | $4,800 | EOYBookValueAmt |
| EOYFMV | $4,800 | EOYFMVAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (21 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|---|
| ANIMAL BUILDINGS MAINT & INSURANCE | $13,862 | $13,862 | |
| ANIMAL BUILDINGS UTILITIES | $6,695 | $6,695 | |
| ANIMAL CARE & FARRIER | $350 | $350 | |
| ANIMAL FEED | $5,233 | $5,233 | |
| ANIMAL SUPPLIES | $3,360 | $3,360 | |
| ANIMAL TRANSPORT | $3,231 | $3,231 | |
| AUTOMOBILE EXPENSE | $7,139 | $7,139 | |
| BANK AND E-COMMERCE FEES | $151 | $151 | |
| COMPUTING & SOFTWARE | $265 | $265 | |
| CONSULTANTS | $835 | $835 | |
| DUES & SUBSCRIPTIONS | $585 | $585 | |
| INSURANCE | $6,990 | $6,990 | |
| OFFICE SUPPLIES | $1,194 | $1,194 | |
| PASTURE & GROUNDS MAINTENANCE | $1,405 | $1,405 | |
| POSTAGE AND DELIVERY | $4,762 | $4,762 | |
| Rental Expenses | $10,649 | $10,649 | $10,649 |
| RENTAL EXPENSES- ADJUSTMENT | -$18,076 | ||
| TELEPHONE | $1,834 | $1,834 | |
| TRACTOR & EQUIPMENT EXPENSE | $3,029 | $3,029 | |
| VETERINARY | $49,723 | $49,723 | |
| WEB SITE | $2,381 | $2,381 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Other Investment Income | Desc |
| Revenue And Expenses Per Books | $2,152 | RevenueAndExpensesPerBooksAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (3 entries)
| CategoryCategoryTxt | AmtAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|
| PAYROLL TAXES | $10,821 | $10,821 |
| PROPERTY TAXES | $8,689 | $8,689 |
| TAX & LICENSE | $165 | $165 |
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