2016-08-29T16:16:33-05:00 2015-12-31 840930288 BROCK AND COMPANY CPAS PC 900 S MAIN STREET SUITE 200 LONGMONT CO 80501 990 2015-01-01 463894713 THE LONGMONT COMMUNITY FOUNDATION LONG 3036786555 636 COFFMAN STREET NO 203 LONGMONT CO 80501 ERIC HOZEMPA EXECUTIVE DIRECTOR 3036786555 2016-08-23 1 LEE P ACKERMAN P01224102 3037762160 2015 2016-12-15 16:53:06Z ERIC HOZEMPA 636 COFFMAN STREET NO 203 LONGMONT CO 80501 4089940 0 X WWW.LONGMONTFOUNDATION.ORG X 2013 CO IMPROVING LIFE IN THE ST. VRAIN VALLEY THROUGH PHILANTHROPY AND CHARITABLE LEADERSHIP 14 14 3 50 0 0 7978885 1203555 4048 12628 225832 53305 0 0 8208765 1269488 222769 876266 0 0 42656 113250 0 0 25505 58634 153568 324059 1143084 7884706 126404 8318625 8241566 771088 779626 7547537 7461940 IMPROVING LIFE IN THE ST. VRAIN VALLEY THROUGH PHILANTHROPY AND CHARITABLE LEADERSHIP 0 0 1039526 876266 12628 THE LONGMONT COMMUNITY FOUNDATION WAS INCORPORATED IN 2013 TO IMPROVE LIFE IN THE ST. VRAIN VALLEY THROUGH PHILANTHROPY AND CHARITABLE LEADERSHIP. THE FOUNDATION RECEIVES GIFTS FROM INDIVIDUALS, FOUNDATIONS, AND ORGANIZATIONS AND PLACES THEM INTO INDIVIDUAL FUNDS THAT MATCH THE GIVING PRIORITIES OF THE DONORS. 1039526 1 1 0 0 0 1 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 11 0 1 3 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X THE ORGANIZATION 3036786555 636 COFFMAN STREET NO 203 LONGMONT CO 80501 ROY WHITE PRESIDENT 3.00 X X 0 0 0 MATT ZAVALA VICE PRESIDENT 3.00 X X 0 0 0 DALE BERNARD TREASURER 3.00 X X 0 0 0 SAM NAPP SECRETARY 3.00 X X 0 0 0 JOHN GADDIS JR IMMEDIATE PAST PRESIDENT 2.00 X 0 0 0 DON ALSPAUGH TRUSTEE 2.00 X 0 0 0 MONICA BALDWIN TRUSTEE 2.00 X 0 0 0 BRAD DOUGLAS TRUSTEE 2.00 X 0 0 0 KRISTIN M E KOVAL TRUSTEE 2.00 X 0 0 0 SONIA MARRERO TRUSTEE 2.00 X 0 0 0 JEFF NADING TRUSTEE 2.00 X 0 0 0 JAN KANEMOTO TRUSTEE 2.00 X 0 0 0 SUSAN SHIRLEY TRUSTEE 2.00 X 0 0 0 SUSAN WISER TRUSTEE 2.00 X 0 0 0 ERIC HOZEMPA EXECUTIVE DIRECTOR 40.00 X 62308 0 0 62308 0 0 0 0 0 0 0 1203555 1203555 MANAGEMENT FEES 900099 10371 10371 2257 2257 12628 110530 110530 2763227 2820452 -57225 -57225 -57225 1269488 12628 0 53305 853266 853266 23000 23000 62308 46731 6231 9346 24757 18567 2476 3714 19307 14480 1931 2896 6878 5158 688 1032 22167 22167 1613 1613 11000 11000 30059 30059 6419 3851 2568 8839 8839 34488 25866 3449 5173 3940 2758 788 394 2280 2280 1481 1111 148 222 MISCELLANEOUS FEES 17393 10435 6088 870 DUES AND SUBSCRIPTIONS 3452 3452 PRINTING AND POSTAGE 3313 2485 828 PROFESSIONAL DEVELOPMEN 2929 2929 4195 1759 578 1858 1143084 1039526 78053 25505 222213 299602 225703 546995 4048 2803 8839 20527 6840 3040 6080 3800 7208731 6788962 640495 576361 2516 2516 8318625 8241566 10354 9976 150 760584 769650 771088 779626 X 5908273 3450762 1639264 4011178 7547537 7461940 8318625 8241566 X 126404 -147867 -64134 X X 0 1 X 1 0 X 592999 1203555 1796554 592999 1203555 1796554 99327 811382 910709 0 99327 811382 910709 885845 60462 110530 170992 60462 110530 170992 4048 12628 16676 657509 1326713 1984222 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 108 1041820 757637 5290240 1 1 899117 -12602 42086 17059 827370 913703 42441 57027 899117 0.04620 0.95380 0 0 6840 3040 3800 3800 BENEFICIAL INTEREST IN TRUSTEED ASSETS 576361 F 576361 ASSETS HELD FOR AGENCY FUNDS 769650 769650 X 1326713 0 1326713 -57225 -57225 1269488 1412310 269226 269226 1143084 0 1143084 PART X, LINE 2: FOR UNCERTAIN TAX POSITIONS, THE FOUNDATION USES A MORE-LIKELY-THAN-NOT RECOGNITION CRITERIA BEFORE AND SEPARATE FROM THE MEASUREMENT OF A TAX POSITION. THE FOUNDATION RECOGNIZES THE FINANCIAL STATEMENT EFFECTS OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT, BASED ON THE TECHNICAL MERITS, THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. WITH RESPECT TO THE FOUNDATION, THIS WOULD PRIMARILY RELATE TO THE DETERMINATION OF UNRELATED BUSINESS TAXABLE INCOME, AND TO THE MAINTENANCE OF ITS TAX EXEMPT STATUS. MANAGEMENT HAS EVALUATED THE POLICIES AND PROCEDURES THAT HAVE BEEN IMPLEMENTED TO PROVIDE ASSURANCE THAT INCOME IS PROPERLY CHARACTERIZED AND ACTIVITIES THAT JEOPARDIZE ITS TAX EXEMPT STATUS ARE WITHIN LIMITS ESTABLISHED UNDER EXISTING TAX CODE AND REGULATIONS. MANAGEMENT HAS DETERMINED THE EFFECTS OF UNCERTAIN TAX POSITIONS ARE NOT MATERIAL TO THE FOUNDATION FOR RECOGNITION OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS AND, ACCORDINGLY, NO INCOME TAX LIABILITY HAS BEEN RECORDED FOR UNCERTAIN INCOME TAX POSITIONS IN THE ACCOMPANYING FINANCIAL STATEMENTS. ALL INCOME TAX YEARS ARE OPEN FOR EXAMINATION. THE 2014 TAX YEAR IS THE INITIAL TAX YEAR FOR THE FOUNDATION. ADDITIONALLY, PENALTIES AND INTEREST MAY BE ASSESSED ON INCOME TAXES THAT ARE DELINQUENT. PART XI, LINE 4B - OTHER ADJUSTMENTS: REALIZED LOSS ON INVESTMENTS -57,225. PART XII, LINE 2D - OTHER ADJUSTMENTS: UNREALIZED INVESTMENT LOSSES 147,867. CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT 64,134. REALIZED LOSS ON INVESTMENT 57,225. 1 CALVARY BIBLE EVANGELICAL FREE CHURCH 3245 KALMIA AVENUE BOULDER CO 80301 846039364 501(C)(3) 5000 BOOK PROGRAM SUPPORT LEUKEMIA AND LYMPHOMA SOCIETY INC ROCKY MTN CHAPTER 720 S COLORADO BOULEVARD 500S DENVER CO 80246 135644916 501(C)(3) 19923 BOOK PROGRAM SUPPORT LONGMONT COMMUNITY JUSTICE PARTNERSHIP 333 TERRY STREET LONGMONT CO 80501 841291133 501(C)(3) 23000 BOOK PROGRAM SUPPORT RED CLOUD INDIAN SCHOOL 100 MISSION DRIVE PINE RIDGE SD 57770 460275071 501(C)(3) 12000 BOOK PROGRAM SUPPORT THE OUR CENTER 303 ATWOOD STREET LONGMONT CO 80501 742448346 501(C)(3) 42500 BOOK PROGRAM SUPPORT EDUCATION FOUNDATION FOR ST VRAIN VALLEY PO BOX 2598 LONGMONT CO 80502 840979954 501(C)(3) 17801 BOOK PROGRAM SUPPORT SOS OUTREACH 450 MILLER RANCH ROAD EDWARDS CO 81632 841332544 501(C)(3) 22262 BOOK PROGRAM SUPPORT CITY OF LONGMONT 350 KIMBARK ST LONGMONT CO 80501 846000608 501(C)(3) 12884 BOOK PROGRAM SUPPORT COLORADO STATE UNIVERSITY FOUNDATION PO BOX 1870 FORT COLLINS CO 80522 237098397 501(C)(3) 5517 BOOK PROGRAM SUPPORT COMMUNITY FOOD SHARE INC 650 S TAYLOR AVENUE LOUISVILLE CO 80027 742227731 501(C)(3) 5000 BOOK PROGRAM SUPPORT FRIENDS OF THE LONGMONT MUSEUM 400 QUAIL ROAD LONGMONT CO 80501 841017335 501(C)(3) 5000 BOOK PROGRAM SUPPORT FRONT RANGE COMMUNITY COLLEGE FOUNDATION 3645 W 112TH AVENUE BOX 17 WESTMINSTER CO 80031 841311148 501(C)(3) 7500 BOOK PROGRAM SUPPORT GUARDIAN ANGELS CATHOLIC CHURCH PO BOX 444 MEAD CO 80542 421571652 501(C)(3) 250000 BOOK PROGRAM SUPPORT JUNIOR ACHIEVEMENT OF ROCKY MOUNTAIN INC 1445 MARKET ST SUITE 200 DENVER CO 80202 840430495 501(C)(3) 5000 BOOK PROGRAM SUPPORT LONGMONT MEALS ON WHEELS 910 LONGS PEAK AVENUE LONGMONT CO 80501 840590979 501(C)(3) 10000 BOOK PROGRAM SUPPORT LONGS PEAK UNITED METHODIST CHURCH 1421 ELMHURST DR LONGMONT CO 80503 840847320 501(C)(3) 7713 BOOK PROGRAM SUPPORT MOUNTAIN STATES CHILDREN'S HOME INC PO BOX 1097 LONGMONT CO 80502 840516736 501(C)(3) 5000 BOOK PROGRAM SUPPORT SECOND WIND FUND OF BOULDER COUNTY 4350 DREW CIRCLE BOULDER CO 80305 273029987 501(C)(3) 5000 BOOK PROGRAM SUPPORT SEEDS OF HOPE CHARIABLE TRUST 3801 E FLORIDA AVENUE NO 909 DENVER CO 80210 841437053 501(C)(3) 10000 BOOK PROGRAM SUPPORT THE INN BETWEEN OF LONGMON INC 250 KIMBARK ST LONGMONT CO 80501 841476894 501(C)(3) 12801 BOOK PROGRAM SUPPORT TLC LEARNING CENTER 611 KORTE PARKWAY LONGMONT CO 80501 840523717 501(C)(3) 7500 BOOK PROGRAM SUPPORT SCHOLARSHIPS 29 23000 PART I, LINE 2: GRANT REPORTS ARE SUBMITTED TO THE FOUNDATION FOR REVIEW AS TO THE USE OF THE GRANT FUNDS AND TO ENSURE COMPLIANCE WITH THE TERMS OF ANY GRANT AGREEMENT. THE NONPROFIT'S INFORMATION IS OBTAINED FROM GUIDESTAR.ORG TO DETERMINE THEIR 501(C)(3) STATUS. IF THE NONPROFIT'S INFORMATION CANNOT BE FOUND ON GUIDESTAR, THE FOUNDATION REQUESTS THE IRS TAX NUMBER (EIN) VERIFIED BY A COPY OF THEIR 501(C)(3) TAX DETERMINATION LETTER. GRANTEES ARE REQUIRED TO SUBMIT A WRITTEN FINAL REPORT THAT IS REVIEWED BY THE FOUNDATION STAFF AND GRANTS COMMITTEE. GRANTEES THAT FAIL TO SUBMIT A FINAL REPORT ARE NOT ELIGIBLE TO REAPPLY FOR FUNDING UNTIL THE REPORT HAS BEEN SUBMITTED. FORM 990, PART VI, SECTION B, LINE 11 A DRAFT OF THE FORM 990 IS PROVIDED TO MANAGEMENT AND THE TRUSTEES FOR THEIR REVIEW. ALL QUESTIONS AND COMMENTS ARE COMMUNICATED AND RESOLVED BY THE EXECUTIVE DIRECTOR PRIOR TO FINALIZING AND FILING THE FORM. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION PRESENTS THE POLICY TO ALL TRUSTEES ON AN ANNUAL BASIS AND MONITORS ANY CONFLICTS THROUGHOUT THE YEAR. TRUSTEES EXCUSE THEMSELVES FROM MEETINGS IF THERE IS A POTENTIAL CONFLICT AND THIS IS DOCUMENTED IN THE MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS RESEARCHED BY THE EXECUTIVE COMMITTEE ANNUALLY WITH THE USE OF SALARY SURVEYS. THE BOARD THEN APPROVES PROPOSED COMPENSATION DURING APPROVAL OF THE ANNUAL BUDGET. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON WRITTEN REQUEST RECEIVED AT ORGANIZATION'S OFFICE VIA POSTAL MAIL OR E-MAIL. AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE OR UPON WRITTEN REQUEST RECEIVED AT ORGANIZATION'S OFFICE VIA POSTAL MAIL OR E-MAIL. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT -64,134. FORM 990, PART XII, LINE 2C: THE LONGMONT COMMUNITY FOUNDATION HAS AN AUDIT COMMITTEE TO PROVIDE OVERSIGHT OF FINANCIAL REPORTING PROCESSES AND THE SELECTION OF AN INDEPENDENT EXTERNAL AUDITOR. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.