2014-01-25T09:57:37-06:00 2013-05-31 810272932 GALUSHA HIGGINS & GALUSHA PC PO BOX 1699 HELENA MT 596241699 990 2012-06-01 810365625 MONTANA CHILDREN'S FOUNDATION MONT 4064447500 POBOX 5539 HELENA MT 59604 JOHN P JACK CASEY 4064447500 2013-11-05 1 NATHAN D MCCARTHY CPA P00368408 4064425520 2013-11-05 2012 2015-11-30 17:44:51Z JOHN P JACK CASEY POBOX 5539 HELENA MT 59604 3890115 0 X WWW.SHODAIRHOSPITAL.ORG X 1977 MT TO PROMOTE AND FURTHER OPERATIONS OF THE MONTANA CHILDREN'S HOME AND HOSPITAL. 14 14 0 28 0 0 873126 699296 0 0 344044 474747 332789 54821 1549959 1228864 915528 1510620 0 0 0 2812 0 0 163689 315020 295496 1230548 1808928 319411 -580064 15091740 16147775 61921 236730 15029819 15911045 TO LEND FINANCIAL SUPPORT TO MONTANA CHILDREN'S HOME AND HOSPITAL (DBA SHODAIR HOSPITAL). 0 0 1513979 1510620 PROGRAM SERVICE EXPENSES WENT DIRECTLY TO MONTANA CHILDREN'S HOME AND HOSPITAL TO ASSIST WITH OPERATIONS. 1513979 1 1 0 0 0 0 0 1 0 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 8 0 1 0 0 0 0 0 0 0 0 0 X 14 14 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 MT X X JOHN P JACK CASEY 4064447500 2755 COLONIAL DR HELENA MT 59601 RITA GOWEN 0.50 X X 0 0 0 BOB LEMM 0.50 X 0 0 0 CYNTHIA MELTON 0.50 X 0 0 0 JOE SHEVLIN 0.50 X 0 0 0 DAVID LEMM 0.50 X 0 0 0 ED TINSLEY 0.50 X 0 0 0 MOE WOSEPKA 0.50 X X 0 0 0 RED MENAHAN 1.00 X 0 0 0 BILL HASQUET 0.50 X 0 0 0 JANET HEDGES 0.50 X 0 0 0 GALEN HOLLENBAUGH 0.50 X 0 0 0 JOEL MAES 0.50 X 0 0 0 DAN SHEA 0.50 X 0 0 0 EDWARD SURBRUGG 0.50 X 0 0 0 JOHN P JACK CASEY 10.00 X 0 289613 61243 0 289613 61243 0 0 1 0 0 12470 686826 699296 332517 332517 63352 63352 15714 0 15714 15714 15714 2779236 2637006 142230 142230 142230 0 12470 24245 -24245 -24245 1228864 15714 0 513854 1510620 1510620 2812 2812 30282 30282 8200 8200 42817 42817 19639 19639 16319 16319 26503 52 25956 495 1839 1839 13732 123 13609 1047 1047 TELETHON EXPENSES 76464 76464 CMN DUES & MEMBERSHIP 52018 52018 OTHER FUNDRAISER EXPENS 4784 4784 SUPPLIES 142 142 1710 353 1357 1808928 1513979 131260 163689 72817 294467 1069968 884555 10000 0 16545 7723 141417 26485 111679 114932 11304624 12114447 2506107 2731651 15091740 16147775 23451 1665 1000 38470 234065 61921 236730 X 11697871 11757599 2489639 3308937 842309 844509 15029819 15911045 15091740 16147775 -580064 1461290 0 X X 0 1 X 1 0 X X X 0 0 0 MONTANA CHILDREN'S HOME AND HOSPITAL INC 810231789 3 1 1 1 1510620 1 1510620 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5000 X 0 842309 2200 844509 839509 2800 842309 837109 2400 839509 836509 600 837109 835759 750 836509 1.00000 0 0 111163 111163 30254 26485 3769 114932 ACCRUED INTEREST RECEIVABLE 14919 LONG-TERM RECEIVABLE - A. WEST TRUS 985062 LONG-TERM RECEIVABLE - GLASSCOCK TR 581978 LONG-TERM RECEIVABLE - J CARSON TRU 209209 ARTWORK (ARTWORK/WHIP) 5000 L-TERM RECEIVABLE - HODSON 935483 2731651 DUE TO SHODAIR-REIMBURSEMENT 234065 234065 2714399 1461290 1461290 1253109 -24245 -24245 1228864 1833173 24245 24245 1808928 0 1808928 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE FOUNDATION'S ENDOWMENT CONSISTS OF NUMEROUS INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS, INCLUDING FUNDS DESIGNATED BY THE BOARD TO FUNCTION AS ENDOWMENTS ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. THE FOUNDATION HAS INTERPRETED THE MONTANA UNIFORM PRUDENT MANAGEMENT OF INSTITUTIONAL FUNDS ACT (MUPMIFA) AS REQUIRING THE PRESERVATION OF THE FAIR VALUE OF THE ORIGINAL GIFT AS OF THE GIFT DATE OF THE DONOR-RESTRICTED ENDOWMENT FUNDS ABSENT EXPLICIT DONOR STIPULATIONS TO THE CONTRARY. AS A RESULT OF THIS INTERPRETATION, THE FOUNDATION CLASSIFIES AS PERMANENTLY RESTRICTED NET ASSETS (A) THE ORIGINAL VALUE OF GIFTS DONATED TO THE PERMANENT ENDOWMENT, (B) THE ORIGINAL VALUE OF SUBSEQUENT GIFTS TO THE PERMANENT ENDOWMENT, AND (C) ANY ACCUMULATIONS TO THE PERMANENT ENDOWMENT MADE IN ACCORDANCE WITH THE DIRECTION OF THE APPLICABLE DONOR GIFT INSTRUMENT AT THE TIME THE ACCUMULATION IS ADDED TO THE FUND. THE REMAINING PORTION OF THE DONOR-RESTRICTED ENDOWMENT FUND THAT IS NOT CLASSIFIED IN PERMANENTLY RESTRICTED NET ASSETS IS CLASSIFIED AS TEMPORARILY RESTRICTED NET ASSETS AND IS APPROPRIATED FOR EXPENDITURE BY THE FOUNDATION IN A MANNER CONSISTENT WITH THE STANDARD OF PRUDENCE PRESCRIBED BY MUPMIFA. IN ACCORDANCE WITH MUPMIFA, THE FOUNDATION CONSIDERS THE FOLLOWING FACTORS IN MAKING A DETERMINATION TO APPROPRIATE OR ACCUMULATE DONOR-RESTRICTED ENDOWMENT FUNDS: 1. THE DURATION AND PRESERVATION OF THE FUND, 2. THE PURPOSE OF THE FOUNDATION AND THE DONOR-RESTRICTED ENDOWMENT FUND, 3. GENERAL ECONOMIC CONDITIONS 4. THE POSSIBLE EFFECT OF INFLATION AND DEFLATION, 5. THE EXPECTED TOTAL RETURN FROM INCOME AND THE APPRECIATION OF INVESTMENTS, 6. OTHER RESOURCES OF THE FOUNDATION, AND 7. THE INVESTMENT POLICIES OF THE FOUNDATION FROM TIME TO TIME, THE FAIR VALUE OF ASSETS ASSOCIATED WITH INDIVIDUAL DONOR-RESTRICTED ENDOWMENT FUNDS MAY FALL BELOW THE LEVEL THAT THE DONOR OR MUPMIFA REQUIRES THE FOUNDATION TO RETAIN AS A FUND OF PERPETUAL DURATION. THE FOUNDATION HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS. ENDOWMENT ASSETS INCLUDE THOSE ASSETS OF DONOR-RESTRICTED FUNDS THAT THE FOUNDATION MUST HOLD IN PERPETUITY. UNDER THIS POLICY, AS APPROVED BY THE BOARD OF DIRECTORS, THE ENDOWMENT ASSETS ARE INVESTED IN A MANNER THAT IS INTENDED TO PRESERVE ENDOWMENT CAPITAL, AND TO PROVIDE A MINIMUM ANNUAL TARGET RATE OF RETURN OF AT LEAST INFLATION, PLUS THE FOUNDATION'S SPENDING POLICY, PLUS A REAL RATE OF RETURN NET OF FEES. THE FOUNDATION EXPECTS ITS ENDOWMENT FUNDS, OVER TIME, TO PROVIDE A REASONABLE CURRENT RATE OF RETURN. TO SATISFY ITS LONG-TERM RATE-OF-RETURN OBJECTIVES, THE FOUNDATION RELIES ON A TOTAL RETURN STRATEGY IN WHICH INVESTMENT RETURNS ARE ACHIEVED THROUGH BOTH CAPITAL APPRECIATION (REALIZED AND UNREALIZED GAINS) AND CURRENT YIELD (INTEREST AND DIVIDENDS). THE FOUNDATION TARGETS A DIVERSIFIED ASSET ALLOCATION INCLUDING CASH EQUIVALENTS, FIXED INCOME, AND EQUITY SECURITIES TO ACHIEVE ITS LONG-TERM RETURN OBJECTIVES WITHIN PRUDENT RISK CONSTRAINTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: DIRECT SOCCER EVENT EXPENSES -24,245. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT SOCCER EVENT EXPENSES 24,245. 1 MONTANA CHILDREN'S HOME & HOSPITAL PO BOX 5539 HELENA MT 59604 810231789 1510620 GRANT FOR OPERATIONS AND CAPITAL PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: MONTANA CHILDREN'S FOUNDATION (MCF) MAKES GRANTS TO MONTANA CHILDREN'S HOME AND HOSPITAL (MCHH)BASED ON REQUESTS FROM MCHH. MCF APPROVES AND CONFIRMS THAT FUNDS ARE USED FOR THE REQUESTED PURPOSE. 0 0 0 0 0 0 0 0 0 JOHN P JACK CASEY 0 289613 0 0 0 0 0 17414 0 43829 0 350856 0 0 FORM 990, PART VI, SECTION A, LINE 2 BOB LEMM IS THE FATHER OF DAVID LEMM, BOTH ARE BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 11 A DRAFT OF THE FORM 990 IS PROVIDED TO THE BOARD OF TRUSTEES AND APPROVED BEFORE THE FORM 990 IS FILED. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS SIGN A CONFLICT OF INTEREST POLICY ANNUALLY. THE HOSPITAL ATTORNEY ATTENDS EACH BOARD MEETING AND MONITORS ADHERENCE TO THE POLICY. NOT APPLICABLE, ORGANIZATION DOES NOT PAY COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE ON FILE WITH THE STATE OF MONTANA AND AVAILABLE TO THE PUBLIC IF REQUESTED FROM THE STATE. CONFLICT OF INTEREST AND FINANCIAL STATEMENTS ARE NOT MADE READILY AVAILABLE TO THE GENERAL PUBLIC BUT ARE DISTRIBUTED TO THE BOARD OF TRUSTEES WHO ARE A REPRESENTATION OF THE PUBLIC. THE PROCESS OF THE SELECTION OF AN INDEPENDENT ACCOUNTANT AND THE OVERSIGHT OF THE AUDIT HAS NOT CHANGED SINCE THE PRIOR YEAR. MONTANA CHILDREN'S HOME AND HOSPITAL PO BOX 5539 HELENA MT 59604 810231789 PROVIDE INPATIENT AND RESIDENTIAL PSYCHIATRIC TREATMENT FOR CHILDREN MT 501(C)(3) 170(B)(1)(A)(III) 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 MONTANA CHILDREN'S HOME AND HOSPITAL B 1510620 CASH CONTRIBUTION