ROUGH ACRES FOUNDATION INC: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- ROUGH ACRES FOUNDATION INC (EIN 20-3124246)
- Tax period
- 2010-01-01 to 2010-12-31
- Filed
- 2011-11-15
- IRS object ID
- 201123199349304312
- Schema version
- 2010v3.4
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-11-15T12:09:49-06:00 | Timestamp |
| Tax Period End Date | 2010-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EIDE BAILLY LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 440 INDIANA ST STE 200 | AddressLine1 |
| City | GOLDEN | City |
| State | CO | State |
| ZIP Code | 804015021 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 203124246 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROUGH ACRES FOUNDATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | ROUG | NameControl |
| Phone | 7194474620 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2925 PROFESSIONAL PLACE NO 201 | AddressLine1 |
| City | COLORADO SPRINGS | City |
| State | CO | State |
| ZIP Code | 80904 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | BREWSTER HARRINGTON | Name |
| Title | CHIEF FINANCIAL OFFICER | Title |
| Phone | 7194474620 | Phone |
| Date Signed | 2011-11-11 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | TIM J MCCUTCHEON CPA | Name |
| Phone | 3039862454 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | JEFF HAMANN | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2925 PROFESSIONAL PLACE NO 201 | AddressLine1 |
| City | COLORADO SPRINGS | City |
| State | CO | State |
| ZIP Code | 80904 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 2615102 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | N/A | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2005 | YearFormation |
| State Legal Domicile | CO | StateLegalDomicile |
| Activity Or Mission Description | SUPPORT THE PURPOSES OF CHRISTIAN COMMUNITY FOUNDATION, INC. DBA WATERSTONE. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 3 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 2 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 2 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 350000 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 1811416 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 0 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 0 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 0 | InvestmentIncomePriorYear |
| Investment Income Current Year | 3971 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 22420 | OtherRevenuePriorYear |
| Other Revenue Current Year | 719455 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 372420 | TotalRevenuePriorYear |
| Total Revenue Current Year | 2534842 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 0 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 0 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 143191 | OtherExpensePriorYear |
| Other Expenses Current Year | 254727 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 143191 | TotalExpensesPriorYear |
| Total Expenses Current Year | 254727 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 229229 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 2280115 | RevenuesLessExpensesCY |
| Total Assets BOY | 2624309 | TotalAssetsBOY |
| Total Assets EOY | 5016955 | TotalAssetsEOY |
| Total Liabilities BOY | 390706 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 503237 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 2233603 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 4513718 | NetAssetsOrFundBalancesEOY |
| Mission Description | SUPPORT THE PURPOSES OF CHRISTIAN COMMUNITY FOUNDATION, INC. DBA WATERSTONE. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 198635 | Expense |
| Revenue | 582715 | Revenue |
| Description | THE FOUNDATION IS ORGANIZED AND OPERATED TO SUPPORT CHRISTIAN COMMUNITY FOUNDATION D/B/A WATERSTONE AND OTHER PUBLIC CHARITIES WHOSE WORK FURTHERS WATERSTONE'S PURPOSES BY RECEIVING AND MANAGING CHARITABLE CONTRIBUTIONS TO SUPPORT THOSE MINISTRIES. | Description |
| Total Program Service Expense | 198635 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 0 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Excess Business Holdings | 0 | ExcessBusinessHoldings |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 3 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 2 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 0 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHRISTIAN COMMUNITY FOUNDATION DBA WATERSTONE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 7194474620 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2925 PROFESSIONAL PL STE 201 | AddressLine1 |
| City | COLORADO SPRINGS | City |
| State | CO | State |
| ZIP Code | 80904 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (5 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| JEFF HAMANN | ||||||
| PRESIDENT/CHAIRMAN | 1.00 | X | X | 0 | 0 | 0 |
| JOHN GIBSON | ||||||
| VICE PRESIDENT/SECRETARY | 1.00 | X | X | 0 | 0 | 0 |
| JOHN MULDER | ||||||
| ASSISTANT TREASURER | 1.00 | X | X | 0 | 139725 | 31870 |
| BREWSTER HARRINGTON | ||||||
| CHIEF FINANCIAL OFFICER | 1.00 | X | 0 | 118410 | 21963 | |
| VALERIE CORNELIUS | ||||||
| TREASURER/ASSISTANT SECRETARY | 1.00 | X | 0 | 71545 | 23246 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 0 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 329680 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 77079 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Related Organizations | 1811416 | RelatedOrganizations |
| Total Contributions | 1811416 | TotalContributions |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3971 | TotalRevenueColumn |
| Exclusion | $3,971 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 217000 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 80260 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 136740 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 136740 | TotalRevenueColumn |
| Exclusion | $136,740 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | LEASE CONTRACT TENANT | Description |
| Business Code | 531390 | BusinessCode |
| Total Revenue Column | 582715 | TotalRevenueColumn |
| Related Or Exempt Function Income | 582715 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 582715 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2534842 | TotalRevenueColumn |
| Related Or Exempt Function Income | 582715 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $140,711 | ExclusionAmount |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 31028 | Total |
| Management And General | 31028 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13144 | Total |
| Program Services | 11113 | ProgramServices |
| Management And General | 2031 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13583 | Total |
| Program Services | 13583 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 173939 | Total |
| Program Services | 173939 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12903 | Total |
| Management And General | 12903 | ManagementAndGeneral |
Other Expenses OtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | LICENSES & TAXES | Description |
| Total | 8662 | Total |
| Management And General | 8662 | ManagementAndGeneral |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1468 | Total |
| Management And General | 1468 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 254727 | Total |
| Program Services | 198635 | ProgramServices |
| Management And General | 56092 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 55903 | BOY |
| EOY | 8831 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 956971 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 4605020 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 553867 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2568406 | BOY |
| EOY | 4051153 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2624309 | BOY |
| EOY | 5016955 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 390706 | BOY |
| EOY | 503237 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 390706 | BOY |
| EOY | 503237 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2233603 | BOY |
| EOY | 4513718 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2233603 | BOY |
| EOY | 4513718 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2624309 | BOY |
| EOY | 5016955 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 2280115 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 0 | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | X | SupportingOrganization509a3 |
| Supporting Org509a3 Type1 | X | SupportingOrg509a3Type1 |
| Certification Checkbox | X | CertificationCheckbox |
| Written IRS Determination | X | WrittenIRSDetermination |
| Contrib By Controlling Individual | 0 | ContribByControllingIndividual |
| Contribution By Related Party | 0 | ContributionByRelatedParty |
| Contrib By35 Controlled Entity | 0 | ContribBy35ControlledEntity |
Supported Org Information SupportedOrgInformation
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHRISTIAN COMMUNITY FOUNDATION DBA WATERSTONE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 751750059 | EIN |
| Type Of Organization | 7 | TypeOfOrganization |
| Listed In Governing Doc | 1 | ListedInGoverningDoc |
| Amount | $0 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of Supported Orgs | 1 | TotalNumberOfSupportedOrgs |
| Sum Of Amounts | 0 | SumOfAmounts |
| General Explanation | SCHEDULE A, PART IV, SUPPLEMENTAL INFORMATION: THE ROUGH ACRES FOUNDATION IS ORGANIZED AND OPERATED TO SUPPORT CHRISTIAN COMMUNITY FOUNDATION (CCF) AND OTHER PUBLIC CHARITIES WHOSE WORK FURTHERS CCF'S PURPOSES BY RECEIVING AND MANAGING CHARITABLE CONTRIBUTIONS TO SUPPORT THOSE MINISTRIES. | GeneralExplanation |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 581456 | OtherCostOrOtherBasis |
| Book Value | 581456 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 3911475 | OtherCostOrOtherBasis |
| Depreciation | 498920 | Depreciation |
| Book Value | 3412555 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 112089 | OtherCostOrOtherBasis |
| Depreciation | 54947 | Depreciation |
| Book Value | 57142 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 4051153 | TotalOfBookValueLandBuildings |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X: | ReturnReference |
| Explanation | CHRISTIAN COMMUNITY FOUNDATION D/B/A WATERSTONE AND ITS AFFILIATES ARE EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE (THE "CODE") AS ORGANIZATIONS DESCRIBED IN SECTION 501(C)(3), QUALIFY FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A), AND HAVE BEEN DETERMINED NOT TO BE PRIVATE FOUNDATIONS UNDER SECTIONS 509(A)(1) AND (3), RESPECTIVELY. EACH ENTITY IS SUBJECT TO INCOME TAXES ON ANY NET INCOME DERIVED FROM A TRADE OR BUSINESS NOT IN FURTHERANCE OF THE PURPOSES FOR WHICH TAX EXEMPT STATUS WAS GRANTED. NO INCOME TAX PROVISION HAS BEEN RECORDED BECAUSE WE HAVE DETERMINED THAT THE NET INCOME FROM ANY UNRELATED TRADE OR BUSINESS, IF ANY, WOULD NOT BE MATERIAL TO THE FINANCIAL STATEMENTS TAKEN AS A WHOLE. WE PERFORM AN ANNUAL ANALYSIS OF THE ORGANIZATIONS' VARIOUS TAX POSITIONS, ASSESSING THE LIKELIHOOD OF THOSE POSITIONS BEING UPHELD UPON EXAMINATION BY RELEVANT TAX AUTHORITIES. WATERSTONE BELIEVES IT HAS CONDUCTED ITS OPERATIONS IN ACCORDANCE WITH, AND HAS PROPERLY MAINTAINED, ITS TAX-EXEMPT STATUS AND HAS TAKEN NO MATERIAL UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. WATERSTONE AND ITS AFFILIATES ARE NO LONGER SUBJECT TO U.S. FEDERAL, STATE AND LOCAL, OR NON-U.S. INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2007. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | JOHN MULDER | NamePerson |
| Base Compensation Filing Org | 0 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 139218 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 507 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 0 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 5800 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 0 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 26898 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 0 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 172423 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SUPPLEMENTAL INFORMATION | Identifier |
| Return Reference | PART III | ReturnReference |
| Explanation | PART I, LINE 3: THE FOUNDATION RELIED ON A RELATED ORGANIZATION THAT USED ONE OR MORE OF THESE METHODS TO ESTABLISH THE COMPENSATION OF OFFICERS. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART IV, LINE 12B AND FORM 990, PART XII, LINE 2B & 2D: | THE FOUNDATION IS INCLUDED IN THE FISCAL YEAR ENDING MARCH 31, 2011 CONSOLIDATED FINANCIAL STATEMENTS OF CHRISTIAN COMMUNITY FOUNDATION. | |
| BREWSTER HARRINGTON, JOHN MULDER, AND VALERIE CORNELIUS HAVE A BUSINESS RELATIONSHIP. | FORM 990, PART VI, SECTION A, LINE 2 | |
| THE BOARD OF DIRECTORS SHALL CONSIST OF NOT LESS THAN THREE NOR MORE THAN FIVE PERSONS, AS MAY BE DETERMINED FROM TIME TO TIME BY THE RESOLUTION OF THE BOARD; PROVIDED HOWEVER, THAT AT ALL TIMES AT LEAST 51% OF THE DIRECTORS SHALL BE APPOINTED BY THE BOARD OF DIRECTORS OF CHRISTIAN COMMUNITY FOUNDATION (A RELATED ORGANIZATION). | FORM 990, PART VI, SECTION A, LINE 7A | |
| THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. | FORM 990, PART VI, SECTION A, LINE 8B | |
| A COPY OF THE FORM 990 IS PROVIDED TO EACH BOARD MEMBER BEFORE IT IS FILED. IT IS REVIEWED AT THE NEXT BOARD MEETING. IN ADDITION THE CFO AND BOARD AUDIT COMMITTEE OF CHRISTIAN COMMUNITY FOUNDATION, A RELATED ORGANIZATION, REVIEW THE FORM BEFORE IT IS FILED WITH THE IRS. | FORM 990, PART VI, SECTION B, LINE 11 | |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH OFFICER AND BOARD OF DIRECTORS IS REQUIRED TO ANNUALLY REVIEW AND FILE SIGNED DECLARATIONS OF COMPLIANCE WITH THE POLICY, OR STATE POSSIBLE EXCEPTIONS (WHICH WOULD BE REVIEWED AND APPROVED OR DISALLOWED BY THE BOARD). | |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTERST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAIABLE TO THE PUBLIC UPON REQUEST. | |
| FORM 990, PART VII, SECTION A: | THE FOLLOWING INDIVIDUALS DEVOTED TIME PROVIDING SERVICES TO OTHER NONPROFIT ORGANIZATIONS RELATED TO THE FOUNDATION AS INDICATED BELOW. CHRISTIAN COMMUNITY FOUNDATION: JOHN MULDER 40 HOURS PER WEEK BREWSTER HARRINGTON 40 HOURS PER WEEK VALERIE CORNELIUS 40 HOURS PER WEEK WATERSTONE SUPPORT FOUNDATION, INC.: JOHN MULDER 1 HOUR PER WEEK BREWSTER HARRINGTON 1 HOUR PER WEEK VALERIE CORNELIUS 1 HOUR PER WEEK NATIONAL FOUNDATION, INC.: JOHN MULDER 1 HOUR PER WEEK BREWSTER HARRINGTON 1 HOUR PER WEEK VALERIE CORNELUIS 1 HOUR PER WEEK CARY BROWN FAMILY FOUNDATION: W. SCOTT RYBURN 1 HOUR PER WEEK JOHN MULDER 1 HOUR PER WEEK BREWSTER HARRINGTON 1 HOUR PER WEEK VALERIE CORNELIUS 1 HOUR PER WEEK THE GENESIS FOUNDATION: JOHN MULDER 1 HOUR PER WEEK BREWSTER HARRINGTON 1 HOUR PER WEEK VALERIE CORNELIUS 1 HOUR PER WEEK JONNA & JILL FOUNDATION, INC.: JOHN MULDER 1 HOUR PER WEEK BREWSTER HARRINGTON 1 HOUR PER WEEK VALERIE CORNELIUS 1 HOUR PER WEEK MATTHEW 6:20 FOUNDATION: JOHN MULDER 1 HOUR PER WEEK VALERIE CORNELIUS 1 HOUR PER WEEK MORIAH FOUNDATION: JOHN MULDER 1 HOUR PER WEEK BREWSTER HARRINGTON 1 HOUR PER WEEK VALERIE CORNELIUS 1 HOUR PER WEEK OC INTERNATIONAL SUPPORT FOUNDATION: JOHN MULDER 1 HOUR PER WEEK BREWSTER HARRINGTON 1 HOUR PER WEEK VALERIE CORNELIUS 1 HOUR PER WEEK |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (8 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Direct Controlling Entity NADirectControllingEntityNA | Controlled OrgControlledOrg | Business Name Line1DirectControllingEntityName/BusinessNameLine1 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| CHRISTIAN COMMUNITY FOUNDATION DBA WATERSTONE | |||||||||||
| 2925 PROFESSIONAL PLACE STE 201 | COLORADO SPRINGS | CO | 80904 | 751750059 | PROVIDE CHARITABLE GIVING SERVICES | TX | 501(C)(3) | LINE 7 | N/A | 0 | |
| WATERSTONE SUPPORT FOUNDATION INC | |||||||||||
| 2925 PROFESSIONAL PLACE STE 201 | COLORADO SPRINGS | CO | 80904 | 841430063 | SUPPORT ACTIVITIES OF CHRISTIAN COMMUNITY FOUNDATION | CO | 501(C)(3) | LINE 11A, I | 0 | CHRISTIAN COMMUNITY FOUNDATION DBA WATERSTONE | |
| NATIONAL FOUNDATION INC | |||||||||||
| 2925 PROFESSIONAL PLACE STE 201 | COLORADO SPRINGS | CO | 80904 | 541230512 | PROVIDE CHARITABLE GIVING SERVICES | MD | 501(C)(3) | LINE 7 | 0 | CHRISTIAN COMMUNITY FOUNDATION DBA WATERSTONE | |
| CARY BROWN FAMILY FOUNDATION | |||||||||||
| 2925 PROFESSIONAL PLACE STE 201 | COLORADO SPRINGS | CO | 80904 | 300298993 | SUPPORT ACTIVITIES OF CHRISTIAN COMMUNITY FOUNDATION | TX | 501(C)(3) | LINE 11B, II | 0 | CHRISTIAN COMMUNITY FOUNDATION DBA WATERSTONE | |
| THE GENESIS FOUNDATION | |||||||||||
| 2925 PROFESSIONAL PLACE STE 201 | COLORADO SPRINGS | CO | 80904 | 203076391 | SUPPORT ACTIVITIES OF CHRISTIAN COMMUNITY FOUNDATION | CO | 501(C)(3) | LINE 11A, I | 0 | CHRISTIAN COMMUNITY FOUNDATION DBA WATERSTONE | |
| JONNA AND JILL FOUNDATION INC | |||||||||||
| 2925 PROFESSIONAL PLACE STE 201 | COLORADO SPRINGS | CO | 80904 | 262934739 | SUPPORT ACTIVITIES OF CHRISTIAN COMMUNITY FOUNDATION | TX | 501(C)(3) | LINE 11A, I | 0 | CHRISTIAN COMMUNITY FOUNDATION DBA WATERSTONE | |
| MATTHEW 620 FOUNDATION | |||||||||||
| 2925 PROFESSIONAL PLACE STE 201 | COLORADO SPRINGS | CO | 80904 | 204258300 | SUPPORT ACTIVITIES OF CHRISTIAN COMMUNITY FOUNDATION | TX | 501(C)(3) | LINE 11A, I | 0 | CHRISTIAN COMMUNITY FOUNDATION DBA WATERSTONE | |
| MORIAH FOUNDATION | |||||||||||
| 2925 PROFESSIONAL PLACE STE 201 | COLORADO SPRINGS | CO | 80904 | SUPPORT ACTIVITIES OF CHRISTIAN COMMUNITY FOUNDATION | CO | 501(C)(3) | LINE 11A, I | 0 | CHRISTIAN COMMUNITY FOUNDATION DBA WATERSTONE | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 1 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 1 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |