,, 0 z r :r4 'Form 990-PF Return of Private Foundation 0 or Section 4947(a)(1) Trust Treated as Private Foundation Department ofthe Treasury ► Do not enter social security numbers on this form as It may be made public. Internal Revenue Service ► Information about Form 990-PF and Its separate Instructions is at wawvJrs.gov/forrr, 2014 For calendar y ear 2014 or tax y ear be g innin g , 2014 , and endin g 20 Name of foundation A Employer identification number RICK L AND VICKI L JAMES FOUNDATION. INC. 45-2195649 Number and street (or P 0 box number if mail is not delivered to street address ) 1401 S GRANDSTAFF DRIVE Room/suite B Telephone number (see instructions) (260) 925-4717 City or town, state or province, country, and ZIP or foreign postal code AUBURN, IN 46706 C If exemption application is ► q pending, check here G Check all that apply: Initial return Initial return of a former public charity D I Foreign organizations check here. • ► q Final return Amended return , 2. Foreign organizations meeting the Address change Name change test, on . .re and attach coomP H Check type of organization: X Section 501 (c)(3) exempt private foundation Section 4947 a 1 nonexempt charita ble trust Othe r taxable p rivate fou ndation E If private foundation status wen terminated under section 507(b)(1XA), check here , ► I Fair market value of all assets at end of year (from Part ll, col. (c), line 16 ► $ 13,091,477. J Accounting method: X Cash Accrual Other (specify) - ---- - ---------------- (Part), column (d) must be on cash basis) F if the foundation is in a 60-month termination -unaersection sol(bX1XB).cileckhere , ► E M. Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a)(see instructions) . ) (a) Revenue and expenses per books (b) Net investment income (c) Adjusted net income (d) Disbursements for charitable purposes (cash basis only) I Contnbutons•_ glfts, grants , etc , received (attach schedule) 15,000,000. 2 Check ► if the foundation is not required to attach Sch B 3 interest on savings and temporary cash investments . 4 Dividends and interest from securities . . . 28,327. 28,304. ATCH 5a Gross rents . • • . . . . . . . • . • . . . . b Net rental income or (loss) 6a Net gain or (loss) from sale of assets not on line 10 84,692 . d b Gross sales price for all 1 , 394,582. assets on line 6a d 7 Capital gain net income (from Part IV, line 2) , 84,692. ;x _ - :'•; -n 8 Net short-term capital gain. . . . . . . . . . - W >r q 9 Income modifications . . . . . . . . . . . _ -•i 10a Gross sales less returns nd allowances . . a b Less Cost of goods sold c Gross profit or (loss) (attach schedule) . . . 11 Other income (attach schedule) . . . . . . - 12 Total. Add lines 1 throu gh 11 15,113,019. 112,996. 13 Compensation of officers, directors, trustees, etc N 14 Other employee salaries and wages . . . RE C r_ 15 Pension plans , employee benefits . . . . . 16a Legal fees (attach schedule) , , i b Accounting fees (attach schedule) , , , , , , O1 ( 091 13 13 091 c Other professional fees (attach schedule). [2) . , . , L. 17 Interest . . . . . . . . . . . . . . . . . . . c 18 Taxes (attach schedule) (see instructions)[ 3]. 11180. 76. ' 19 Depreciation (attach schedule) and depletion, - E Q 20 Occupancy . . . . . . . . . . . . . . . . . 21 Travel, conferences, and meetings . . . . . w 22 Printing and publications . . . . . . . . . . 23 Other expenses (attach schedule) . . . . . . 16 m 24 Total operating and administrative expenses. Add lines 13 through 23. . . . . .. . . 14 , 2 71 . 13,167. O 25 Contributions, gifts, grants paid . . . . . . . 3,127,500. - 3,127,500, 26 Total expenses and disbursements . Add lines 24 and 25 3,141,771. 13, 167. 3,127,500, 27 Subtract line 26 from line 12- a Excess of revenue over expenses and disbursements . 11,971,248. b Net Investment Income (if negative, enter -0-) 7 99, 829. '- c Adj usted net Income ( if negative, enter -0- ) . . ' - - ' ' •- .tsA For Paperwork Reduction Act Notice, see Instructions. 4E1410 1 000 3960DV 761J V 14-4.6F Form 990-1"F (2014) 7
25
Embed
'Form 990-PF Return ofPrivate Foundation 2014990s.foundationcenter.org/990pf_pdf...201412_990PF.pdf · Form 900-PF(2014) RICK L AND VICKI L JAMES FOUNDATION, INC. 45-2195649 Page
This document is posted to help you gain knowledge. Please leave a comment to let me know what you think about it! Share it to your friends and learn new things together.
Transcript
,,
0
zr
:r4
'Form 990-PF Return of Private Foundation0 or Section 4947(a)(1) Trust Treated as Private Foundation
Department ofthe Treasury ► Do not enter social security numbers on this form as It may be made public.
Internal Revenue Service ► Information about Form 990-PF and Its separate Instructions is at wawvJrs.gov/forrr,
2014For calendar year 2014 or tax year beginning , 2014 , and ending 20Name of foundation A Employer identification number
RICK L AND VICKI L JAMES FOUNDATION. INC. 45-2195649
Number and street (or P 0 box number if mail is not delivered to street address)
1401 S GRANDSTAFF DRIVE
Room/suite B Telephone number (see instructions)
(260) 925-4717
City or town, state or province, country, and ZIP or foreign postal code
AUBURN, IN 46706
C If exemption application is ► qpending, check here
G Check all that apply: Initial return Initial return of a former public charityD I Foreign organizations check here. • ► q
Final return Amended return,
2. Foreign organizations meeting the
Address change Name change test, on . .re and attachcoomP
H Check type of organization: X Section 501 (c)(3) exempt private foundation
Section 4947 a 1 nonexempt charita ble trust Othe r taxable private fou ndationE If private foundation status wen terminated
under section 507(b)(1XA), check here , ►
I Fair market value of all assets at
end of year (from Part ll, col. (c), line
16 ► $ 13,091,477.
J Accounting method: X Cash Accrual
Other (specify) - ---- -----------------
(Part), column (d) must be on cash basis)
F if the foundation is in a 60-month termination-unaersection sol(bX1XB).cileckhere , ►
EM.Analysis of Revenue and Expenses (Thetotal of amounts in columns (b), (c), and (d)may not necessarily equal the amounts incolumn (a) (see instructions) . )
(a) Revenue andexpenses per
books
(b) Net investmentincome
(c) Adjusted netincome
(d) Disbursementsfor charitablepurposes
(cash basis only)
I Contnbutons•_ glfts, grants , etc , received (attach schedule) 15,000,000.
2 Check ► if the foundation is not required toattach Sch B
3 interest on savings and temporary cash investments .
4 Dividends and interest from securities . . . 28,327. 28,304. ATCH
5a Gross rents . • • . . . . . . . • . • . . . .
b Net rental income or (loss)
6a Net gain or (loss) from sale of assets not on line 10 84,692 .
db Gross sales price for all 1 , 394,582.
assets on line 6a
d 7 Capital gain net income (from Part IV, line 2) , 84,692. ;x _ - :'•; -n
8 Net short-term capital gain. . . . . . . . . . -W >r
2 Enter amount from Part I, line 27a 2 11,971,248,
3 Other increases not included in line 2 ( itemize) _ __ ___ 3_ _______ ___
4 Add lines 1, 2, and 3 4 13, 028, 240
5 Decreases not included in line 2 ( itemize) 10- 5
6 Total net assets or fund balances at end of ear line 4 minus line 5 Part II column b line 30 . 6 13,028,240.
Form 990-PF (2014)
JSA
4E1420 1 000
3960DV 761J V 14-4.6F
RICK L AND VICKI L JAMES FOUNDATION, INC. 45-2195649
Form 990-PF (2014) Page 3
' Capital Gains and Losses for Tax on Investment Income(a) List and describe the kind(s) of property sold (e g , real estate ,2-story brick warehouse, or common stock, 200 shs. MLC Co)
8 Enter qualifying distributions from Part XII, line 4 .. . . .... . . .. .. ... .. . . . . . 8 3, 127, 500.
If line 8 is equal to or greater than line 7, check the box in Part VI, line 1b , and complete that part using a 1% tax rate. See thePart VI instructions.
JSA Form 990-PF (2014)4 E 1430 1 000
3960DV 761J V 14-4.6F
Form 990-PF(2014 ) RICK L AND VICKI L JAMES FOUNDATION, INC. 45-2195649 Page4
Excise Tax Based on Investment Income (Section 4940(a ) , 4940 (b) , 4940 (e ) , or 4948 - see Instructions )
1a Exempt operating foundations described in section 4940(d)(2), check here ► and enter "NIA" on line 1 , . .
Date of ruling or determination letter -- ------------- (attach copy of letter if necessa ry - see Instructions)
b Domestic foundations that meet the section 4940(e) requirements in Part V, check 1 998.
here ► Q and enter 1% of Part I, line 27b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c All other domestic foundations enter 2% of line 27b Exempt foreign organizations enter 4% of
Part I, line 12, col. (b).
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only Others enter -0-) . . 2
If the answer is "Yes" to la or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities
c Did the foundation file Form 1120-POL for this year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 c X
d Enter the amount ( if any) of tax on political expenditures ( section 4955 ) imposed during the year.
(1) On the foundation ► $ (2) On foundation managers ► $
e Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed on
foundation managers. ► $
2 Has the foundation engaged in any activities that have not previously been reported to the IRS? . . . . . . . . . . . . . . . . 2 X
If "Yes, " attach a detailed description of the activities. -
3 Has the foundation made any changes, not previously reported to the IRS , in its governing instrument , articles of
incorporation , or bylaws , or other similar instruments? If 'Yes," attach a conformed copy of the changes . . . . . . . . . . . . 3 X
4a Did the foundation have unrelated business gross income of $1,000 or more during the year? . . . . . . . . .. . . . . . . . 4a X
b If "Yes ," has it filed a tax return on Form 990-T for this year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41b
5 Was there a liquidation , termination , dissolution , or substantial contraction during the year?. . . . . . . . . . . . . . . . . . 5 X
If "Yes," attach the statement required by General Instruction T -
6 Are the requirements of section 508(e) (relating to sections 4941 through 4945 ) satisfied either:
• By language in the governing instrument, or
• By state legislation that effectively amends the governing instrument so that no mandatory directions that
conflict with the state law remain in the governing instrument? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 X
7 Did the foundation have at least $ 5,000 in assets at any time during the year? If "Yes," complete Part ll, col (c), and Part XV 7 X
8a Enter the states to which the foundation reports or with which it is registered (see instructions) ►IN,-----------------------------------------------------------------------------
b If the answer is "Yes" to line 7 , has the foundation furnished a copy of Form 990-PF to the Attorney General
(or designate ) of each state as required by General Instruction GP If "No," attach explanation . . . . . . . . . . . . . . . . . 8b X
9 Is the foundation claiming status as a private operating foundation within the meaning of section 4942 (j)(3) or
4942(j)( 5) for calendar year 2014 or the taxable year beginning in 2014 (see instructions for Part XIV)? If "Yes,"
The books are in care of ► CO-JEFFREY TURNER -------------------- Telephone no. 260_925_4717 ______
Located at AUBURN, IN ZIP+4 ► 46706---------
15----------------
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 - Check here . . . . . . . .
and enter the amount of tax-exempt interest received or accrued dunng the year . . . . . . . . . . . . . . . . . . ► 15
16 At any time during calendar year 2014, did the foundation have an interest in or a signature or other authority Yes No
over a bank , securities , or other financial account in a foreign country? . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 X
See the instructions for exceptions and filing requirements for FinCEN Form 114 , (formerly TD F 90-22 1). If
"Yes," enter the name of the forei g n count ry
Statements Regarding Activities for Which Form 4720 May Be RequiredFile Form 4720 if any item is checked in the "Yes" column , unless an exception applies. Yes No
I a During the year did the foundation ( either directly or indirectly) , -
(1) Engage in the sale or exchange , or leasing of property with a disqualified persons . . . . . . . . . q Yes q No
(2) Borrow money from , lend money to, or otherwise extend credit to (or accept it from) a
(3) Furnish goods , services , or facilities to (or accept them from) a disqualified person? . . . . . . . . Yes X No
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? . . . . . . . . Yes X No
(5) Transfer any income or assets to a disqualified person (or make any of either available for
the benefit or use of a disqualified person )? . . . . . . . . . . . . . . . . . . . . . . . . . . . . q Yes a No
(6) Agree to pay money or property to a government official? (Exception . Check "No" if the
foundation agreed to make a grant to or to employ the official for a period after
termination of government service , if terminating within 90 days ) . . . . . . . . . . . . . . . . . q Yes q No
b If any answer is "Yes" to la( 1)-(6), did any of the acts fail to qualify under the exceptions described in Regulations
section 53 4941 ( d)-3 or in a current notice regarding disaster assistance ( see instructions )? . . . . . . . . . . . . 1 b
Organizations relying on a current notice regarding disaster assistance check here . . . . . . . . . . . . . . . ► q
c Did the foundation engage in a prior year in any of the acts described in la, other than excepted acts, that
were not corrected before the first day of the tax year beginning in 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c
2 Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
operating foundation defined in section 4942 (j)(3) or 49420 )(5)).
a At the end of tax year 2014 , did the foundation have any undistributed income ( lines 6d and
6e, Part XIII) for tax year(s) beginning before 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . q Yes Q No
If"Yes ," list the years ,--_--____ ,__-_____ ,________
b Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
(relating to incorrect valuation of assets) to the year's undistributed income? (If applying section 4942 ( a)(2) to
all years listed , answer "No " and attach statement - see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b
c If the provisions of section 4942 ( a)(2) are being applied to any of the years listed in 2a , list the years here
3a Did the foundation hold more than a 2% direct or indirect interest in any business enterprise
at any time during the year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . q Yes q No
b If "Yes ," did it have excess business holdings in 2014 as a result of (1) any purchase by the foundation or
disqualified persons after May 26 , 1969 , ( 2) the lapse of the 5-year period (or longer period approved by the
Commissioner under section 4943 ( c)(7)) to dispose of holdings acquired by gift or bequest, or (3) the lapse of
the 10-, 15-, or 20 -year first phase holding period? (Use Schedule C, Form 4720, to determine if thefoundation had excess business holdings in 2014 .) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3b
4a Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes? 4a X
b Did the foundation make any investment in a prior year ( but after December 31, 1969 ) that could jeopardize its
I I4b 1 I XForm 990-PF (2014)
JSA
4E1450 1 000
3960DV 761J V 14-4.6F
Statements Regarding Activities for Which Form 4720 May Be Required (continued)
5a During the year did the foundation pay or incur any amount to,
q Y N(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? . . . . . . es o
(2) Influence the outcome of any specific public election (see section 4955), or to carry on,
directly or indirectly, any voter registration dnve? . . . . . . . . . . . . . . . . . . . . . . Yes X No
(3) Provide a grant to an individual for travel, study, or other similar purposes? . . . . . . . . . . . Yes X No
(4) Provide a grant to an organization other than a charitable, etc, organization described inq Yes Nosection 4945(d)(4)(A)? (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) Provide for any purpose other than religious, charitable, scientific, literary, or educational
q Y Npurposes, or for the prevention of cruelty to children or animals? . . . . . . . . . . . . . . . . es o
b If any answer is "Yes" to 5a(1)-(5), did any of the transactions fail to qualify under the exceptions described in
Regulations section 53 4945 or in a current notice regarding disaster assistance (see instructions)? . . . . . . . . . . . sb
Organizations relying on a current notice regarding disaster assistance check here . . . . . . . . . . . . . . . . . . ► q
c If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the tax
? q Yes q No. . . . . . . .. . . . . . . . . . .because it maintained expenditure responsibility for the grant
If "Yes," attach the statement required by Regulations section 53 4945-5(d)
6a Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums
q Y Q Non a personal benefit contract? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . es o
b Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? . . . . . . . . . . 6b X
If "Yes" to 6b, file Form 8870
q a7a At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction ?. . Yes No
b If "Yes," did the foundation receive any proceeds or have any net income attributable to the transaction? . . . . . . . . . . 7b
on
I List all officers- directors , trustees . foundation manaoers and their comnensation (see instructions)-
(a) Name and addressb Title, and averagehours per week
devoted to position
a Compensation( If not paid ,enter-0-
(d) contributions toemployee benefit plans
and defer red compensation
(e) Expense account,other allowances
-------------------------------------ATCH 4 0
-------------------------------------
-------------------------------------
-------------------------------------
2 Compensation of five highest-paid employees (other than those included on line 7 - see instructions). It none, enter"NONE-"
(a) Name and address of each employee paid more than $50,000(b) Title, and average
hours per weekdevoted to position
(c) Compensation(d) Contributions toemployee benefitplans and deferredcompensation
(e) Expense account,othherher allowances
-------------------------------------NONE
-------------------------------------
-------------------------------------
-------------------------------------
-------------------------------------
Total number of other em ployees paid over $50 , 00 0
Fond 990-PF (2014)
JSA
4E1460 1 000
3960DV 761J V 14-4.6F
RICK L AND VICKI L JAMES FOUNDATION, INC. 45-2195649
• Form 990 -PF (2014) Page 7
Information About Officers , Directors , Trustees , Foundation Managers, Highly Paid Employees,and Contractors (continued)
3 Five hig hest- paid inde pendent contractors for professional services (see instructions . If none, enter "NONE."(a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
Total number of others receiving over $50 , 000 for professional services .. . ►
Summary of Direct Charitable Activities
List the foundation 's four largest direct charitable activities during the tax year Include relevant statistical information such as the number oforganizations and other benefcianes served , conferences convened , research papers produced, etc Expenses
Summa of Program-Related Investments (see instructions )Describe the two largest program -related investments made by the foundation during the tax year on lines 1 and 2
3 Subtract line 2 from line 1d .................................... 3 2 ,203,665.
4 Cash deemed held for charitable activities . Enter 1 1/2% of line 3 ( for greater amount, seeinstructions),.,,,,,,., 4 33,055.
5 Net value of noncharitable-use assets . Subtract line 4 from line 3 Enter here and on Part V, line 4 5 2,170,610.
6 Minimum investment return. Enter 5% of line 5 6 08,531.
LEaa Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundationsand certain foreign organizations check here ► and do not complete this part.)
1 Minimum investment return from Part X, line 6 . . ... . ..... . . .. . ..... . .. . . 1 108,531.
2a Tax on investment income for 2014 from Part VI, line 5 . .. .. 2a 998
b Income tax for 2014. (This does not include the tax from Part VI.). , 2b
b Cash distribution test (attach the required schedule) . . . . . . . . . . . . . . .. . . . .. . . ... . 3b
4 Qualifying distributions . Add lines la through 3b. Enter here and on Part V, line 8, and Part All, line 4 4 3, 127, 500.
5 Foundations that qualify under section 4940(e) for the reduced rate of tax on net investment income.
Enter 1 % of Part 1, line 27b (see instructions) , , , , , 5 998.
6 Adjusted qualifying distributions . Subtract line 5 from line 4 . .. 6 3,126,502.
Note . The amount on line 6 will be used in Part V, column (b), in subsequent years when cqua lifies fo r t he sect i o n 4940(e) reduction of tax in those years.
alcula ting whether the foundation
Form 990-PF (2014)
JSA
4E1470 1 000
3960DV 761J V 14-4.6F
RICK L AND VICKI L JAMES FOUNDATION, INC. 45-2195649
Form 990 -PF(2014) Page 9Undistributed Income ( see instructions
(a) (b) (c) (d)I Distributable amount for 2014 from Part XI, Corpus Years prior to 2013 2013 2014
line 7 ..................... 107,533.
2 Undistributed Income , if any , as of the end of 2014
a Enter amount for 2013 only . .. . . . . . ,
b Total for prior years 20 12 ,20 11 20 10 - V
3 Excess distributions carryover, if any, to 2014 - -
a From 2009 -
b From 2010
c From 2011 289, 471.
d From 2012 , , , , . , 1,831,815. _
e From 2013 3,263,281. -
f Total of lines 3a through e . . . . . . . . . 5,384,567. - -
4 Qualifying distributions for 2014 from Part XII,
line4: ► $ 3,127,500.
a Applied to 2013, but not more than line 2a . . -
b Applied to undistributed income of prior years -(Election required - see instructions ). . . . . . .
c Treated as distributions out of corpus ( Electionrequired - see instructions ) . . . . . . . . . . - V
d Applied to 2014 distributable amount 107,533.
e Remaining amount distributed out of corpus , 3,019,967. - - •
5 Excess distributions carryover applied to 2014(If an amount appears in column (d), the same " - - - "amount must be shown in column (a)) •
6 Enter the net total of each column as "indicated below: -
a Corpus Add lines 3f , 4c, and 4e Subtract line 5 8 ,404,534. -
b Prior years ' undistributed income Subtract "line 4b from line 2b - '
c Enter the amount of prior years ' undistributed ;income for which a notice of deficiency hasbeen issued , or on which the section 4942(a) - - "tax has been previously assessed . . . . . . . . -
d Subtract line 6c from line 6b Taxable 'amount - see instructions
e Undistributed income for 2013 . Subtract line4a from line 2a Taxable amount - see 'instructions . . . . . . . . . . . . . . . . . .
f Undistributed income for 2014 Subtract lines -4d and 5 from line 1 This amount must be - ,distributed in 2015 . . . . . . . . . . . . . .
7 Amounts treated as distributions out of corpus -
to satisfy requirements imposed by section -
170(b)(1)(F) or 4942(g)(3) (Election may be "required - see instructions ) , , , , , , . , , , , "
8 Excess distributions carryover from 2009 not •applied on line 5 or line 7 (see instructions) , , .
9 Excess distributions carryover to 2015.Subtract lines 7 and 8 from line 6a 8 ,404, 534.
10 Analysis of line 9 "
a Excess from 2010 . . .
.
5 -
b Excess from 2011 289,471. - - -
c Excess from 2012. 1,831,815.
d Excess from 2013. 3,263,281.
e Excess from 2014. 3,019, 967. "
Form 990-PF(2014)
JSA
4 E 1480 1 000
3960DV 761J V 14-4.6F
Form 990-PF(2014) RICK L AND VICKI L JAMES FOUNDATION, INC. 45-2195649 Page 10
Private Operating Foundations ( see instructions and Part VII-A,question 9 NOT APPLICABLE
is If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2014, enter the date of the ruling ►
b Check box to indicate whether the foundation is a private operating foundation described in section 49420)(3) or 49420)(5)
2a Enter the lesser of the ad-Tax year Prior 3 years
(e) Total) usted net income from Part ( a) 2014 (b) 2013 (e) 2012 (d)2011I or the minimum Investmentreturn from Part X for eachyear listed . . . , , , ,
b 85% of line 2a . . . . .
G Qualifying distributions from Part
XII, line 4 for each year listed .
d Amounts Included in line 2c not
used directly for active conduct
of exempt activities . . . . .
e Qualifying distributions made
directly for active conduct of
exempt activities Subtract line
2d from line 2c . . . . . .
3 Complete 3a, b, or c for the
eltematrve test relied upon
a 'Assets' alternative test - enter
(1) Value of all assets
(2) Value of assets qualifyingunder section
4942GX3XBXQ. . . . .
b 'Endowment alternative test-
enter 2/3 of minimum invest-
ment return shown in Part X.
line 6 for each year listed . . .
C -Support- alternative test - enter
(1) Total support other then
gross Investment Income
( interest , dividends, rents,
payments on secudbes
loans (section 512( ax5)),
or royalties ) . . . . . .
(2) Support from general
public and 5 or more
exempt organizations as
provided In section 4942
OX3XBXtl) . . . . . .
(3) Largest amount of sup-port from an exemptorganization. . . .
4 Gross investment income ,
Supplementary Information (Complete this part only if the foundation had $5,000 or more In assetsat any time during the year - see instructions.)
I Information Regarding Foundation Managers:
a List any managers of the foundation who have contributed more than 2% of the total contributions received by the foundationbefore the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
RICK & VICKI JAMES
b List any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of theownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
Check here ► if the foundation only makes contributions to preselected charitable organizations and does not acceptunsolicited requests for funds. If the foundation makes gifts, grants, etc. (see instructions) to individuals or organizations underother conditions, complete items 2a, b, c, and d.
a The name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
b The form in which applications should be submitted and information and materials they should include.
c Any submission d
d Any restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or otherfactors:
JSA4E14901 000 Form 990- PF (2014)
3960DV 761J V 14-4.6F
RICK L AND VICKI L JAMES FOUNDATION, INC. 45-2195649
-Form 990-PF (2014) Page 11
MINM.' Supplementary Information (continued)
3 Grants and Contributions Paid Durina the Year or ADnroved for Future PaymentRecipient If recipient Is an Individual ,
show any relationship to Foundation Purpose of grant or Am ntName and address (home or business ) or sub
any foustanndatbn mcontr^uanagertortialstatus ofrecipient
contributionou
a Paid during the year
ATCH 5
Total ► 3a 3 , 127 , 500 .
b Approved for future payment
Total 3b
Form 990-PF (2014)JSA4E1491 1 000
3960DV 761J V 14-4.6F
RICK L AND VICKI L JAMES FOUNDATION, INC. 45-2195649
Form 990-PF(2014) Page 12
Analysis of Income-Producina Activities
Enter gross amounts unless otherwise indicated Unrel ated business income Excluded by section 512 , 513, or 514 (e)
i Program service revenue
(a)Business code
(b)Amount
(c)Extrusion code
(d)Amount
Related or exemptfunction income
( See instructions. )
a
b
c
d
e
f
g Fees and contracts from government agencies
2 Membership dues and assessments , . ,
3 Interest on savings and temporary cash investments
4 Dividends and interest from securities . , 14 28,327.
5 Net rental income or ( loss) from real estate
a Debt-financed property , , . . . . . . ,
b Not debt-financed property . . . . . . ,
6 Net rental income or ( loss) from personal property .
7 Other investment income . . . . . . . . ,
8 Gain or (loss) from sales of assets other than inventory 18 84,692.
9 Net income or (loss ) from special events . ,
10 Gross profit or (loss ) from sales of inventory.
(6) Performance of services or membership or fundraising solicitations . . .. . . . . . . . . . . . . . . . . . . . . 1b 6 X
c Sharing of facilities, equipment, mailing lists, other assets, or paid employees .. . . . . .. . . . .. . . . . . .. 1c X
d If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show thevalue of the goods, other assets, or services given by the reporting foundation. If the foundation received less thanvalue in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or service
fair m
fair m
s rec
arket
arket
eived.
(a) Name of organ ization (b) Type of organization (c) Description of relationship
SignHere
Paid
Under penalties of perjury, I declare that I have examined this return , Including accompanying schedules and statements . and to the best of my knowledge and belief. It is true.correct , and c e Declaration of pre er o than to)payer) Is based on all information of which preparer has any knowledge
>IMSlgnatur steDate
Asign^atu re
M Iii
Print ype pacer's name Preparer
ISANN?2L^l 19(v
E HOFMANNrr WPM Cr
Use Only
4E1493 1 000
3960DV 761J
45-2195649 Page 13
2a Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501 ( c) of the Code (other than section 501 (c)(3)) or in section 527? , , , , , , , , , , , , , El Yes ^ No
IS If "Yes " complete the following schedule.
Schedule B(Form 990, 990-EZ,or 990-PF)Department of the Treasury
Schedule of Contributors
► Attach to Form 990, Form 990-EZ, or Form 990-PF.► Information about Schedule B (Form 990, 990-EZ, or 990-PF) and I ts I nstruct ions Is at www.lrs.gov/form990.
Name of the organization
RICK L AND VICKI L JAMES FOUNDATION, INC.
OMB No 1545-0047
2014Identification number
45-2195649
Organization type (check one):
Filers of:
Form 990 or 990-EZ
Form 990-PF
Section:
q 501 (c)( ) (enter number) organization
q 4947(a)(1) nonexempt charitable trust not treated as a private foundation
q 527 political organization
q 501(c)(3) exempt private foundation
q 4947(a)(1) nonexempt charitable trust treated as a private foundation
q 501(c)(3) taxable private foundation
Check if your organization is covered by the General Rule or a Special Rule.Note . Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. Seeinstructions.
General Rule
0 For an organization filing Form 990 , 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000or more ( in money or property ) from any one contributor . Complete Parts I and II. See instructions for determining acontributor ' s total contributions.
Special Rules
q For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33 1/3 % support test of theregulations under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part 11, line13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1)$5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1 Complete Parts I and II.
q For an organization described in section 501 (c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any onecontributor, during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific,literary, or educational purposes, or the prevention of cruelty to children or animals. Complete Parts I, II, and Ill.
q For an organization described in section 501 (c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any onecontributor, during the year, contributions exclusively for religious, charitable, etc., purposes, but no suchcontributions totaled more than $1,000. If this box is checked, enter here the total contributions that were receivedduring the year for an exclusively religious, charitable, etc., purpose. Do not complete any of the parts unless theGeneral Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributionstotaling $5,000 or more during the year , ► $
Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,990-EZ, or 990-PF), but it must answer "No" on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ or on itsForm 990-PF, Part I, line 2, to certify that it does not meet the filing requirements of Schedule B (Form 990, 990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions for Form 990, 990-EZ, or 990-PF. Schedule B (Form 990, 990-FZ, or 990.PF) (2014)
JSA
4E1251 2000
3960DV 761J V 14-4.6F
Schedule B (Form 990 . 990-EZ, or 990-PF) (2014) Page 2
Name of organization RICK L AND VICKI L JAMES FOUNDATION, INC. Employer Identification number
45-2195649
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a) (b) (c) (d)No. Name , address , and ZJP + 4 Total contributions Type of contribution
1- RICK- AND- VICKI -JAMES - Person
Payroll1401 S GRANDSTAFF DRIVE $ ----- 15,000,000* Noncash
(Complete Part II for__-AUBURN, - IN-- 46706---------------------------------- noncash contributions.)noncash
(a) (b) (d)No. Name , address , and ZIP + 4 ns Type of contribution
---- ------------------------------------------ Person
Description of noncash property given(see instructions)
Date received
----
---------------------------------------------
---------------------------------------------
---------------------------------------------
--------------------------------------
JSA
4E1254 1 000
3960DV 761J V 14-4.6F
Schedule B (Form 990 , 99043, or 990-PF) (2014)
Schedule B (Form 990 , 990-EZ , or 990 -PF) (2014)
Name of organization RICK L AND VICKI L JAMES FOUNDATION, INC. Employer Identification number
45-219 5 649
4
Exclusively religious , charitable, etc., contributions to organizations described in section 501 (c)(7), (8), or (10)that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and thefollowing line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,contributions of $1,000 or less for the year. (Enter this information once. See instructions.) ► $ -------------Use duplicate copies of Part III if additional space is needed.
(a) No.fromPart l
(b) Purpose of gift (c) Use of gift (d) Description of how gift is held
- ---
-------------------------
- - - - - - - - - - - - - - - - - - - - - - - - -
-------------------------
-------------------------
- - - - - - - - - - - - - - - - - - - - - - - - -
-------------------------
---------------------------
---------------------------
---------------------------
(e) Transfer of gift
Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee
----------------------------------------
----------------------------------------
----------------------------------------
----------------------------------------
----------------------------------------
----------------------------------------
(a) No.fromPart l
(b) Purpose of gift (c) Use of gift (d) Description of how gift Is held
- ---
-------------------------
- - - - - - - - - - - - - - - - - - - - - - - - -
-------------------------
-------------------------
- - - - - - - - - - - - - - - - - - - - - - - - -
-------------------------
---------------------------
---------------------------
---------------------------
(e) Transfer of gift
Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee
----------------------------------------
----------------------------------------
----------------------------------------
----------------------------------------
----------------------------------------
----------------------------------------
(a) No.fromPart I
(b) Purpose of gift (c) Use of gift (d) Description of how gift Is held
----
-------------------------
- - - - - - - - - - - - - - - - - - - - - - - - -
-------------------------
-------------------------
- - - - - - - - - - - - - - - - - - - - - - - - -
-------------------------
---------------------------
---------------------------
---------------------------
(e) Transfer of gift
Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee
----------------------------------------
----------------------------------------
----------------------------------------
----------------------------------------
----------------------------------------
----------------------------------------
(a) No.fromPart I
(b) Purpose of gift (c) Use of gift (d) Description of how gift Is held
-- --
-------------------------
- - - - - - - - - - - - - - - - - - - - - - - - -
-------------------------
-------------------------
- - - - - - - - - - - - - - - - - - - - - - - - -
-------------------------
---------------------------
---------------------------
---------------------------
(e) Transfer of gift
Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee
----------------------------------------
----------------------------------------
----------------------------------------
----------------------------------------
----------------------------------------
----------------------------------------
JSA4E1255 1 000
Schedule B ( Form 990 , 990-EZ, or 990 -PF) (2014)
3960DV 761J V 14-4.6F
RICK L AND VICKI L JAMES FOUNDATION, INC. 45-2195649
FORM 990-PF - PART IVCAPITAL GAINS AND LOSSES FOR TAX ON INVESTMENT IN(OMF
Kind of Property Description Date Date soldacquired
Gross sale Depreciation Cost or FMV Add basis Excess of Gainprice less allowed/ other as of as of FMV over or
expenses of sale ad i basis ( loss )
TOTAL SHORT-TERM CAPITAL GAIN DIVIDENDS 1,330.
TOTAL LONG-TERM CAPITAL GAIN DIVIDENDS 11,169.
VARIOUS SECURITIES P VAR VAR
PROPERTY TYPE: SECURITIES
1,382,083. 1,309,890. 72,193.
TOTAL GAIN(L OSS) ....... ........................................ 84,692.
JSA4E 1730 1 000
3960DV 761J V 14-4.6F
RICK L AND VICKI L JAMES FOUNDATION, INC. 45-2195649 .
ATTACHMENT 1
FORM 990PF, PART I - DIVIDENDS AND INTEREST FROM SECURITIES
DESCRIPTION
INTEREST
DIVIDENDS
TOTAL
REVENUEAND
EXPENSESPER BOOKS
2,461.25,866.
ADJUSTEDNETINCOME
28,327. 28,304.
NET
INVESTMENT
INCOME
1,107.27,197.
ATTACHMENT 1
3960DV 761J V 14-4.6F
RICK L AND VICKI L JAMES FOUNDATION, INC.
FORM 990PF, PART I - OTHER PROFESSIONAL FEES
REVENUEAND
EXPENSESDESCRIPTION PER BOOKS
INVESTMENT MANAGEMENT FEES 13,091.
45-2195649 .
ATTACHMENT 2
NET ADJUSTEDINVESTMENT NET
INCOME INCOME
13,091.
CHARITABLEPURPOSES
TOTALS 13,091. 13,091.
ATTACHMENT 2
3960DV 761J V 14-4.6F
RICK L AND VICKI L JAMES FOUNDATION, INC. 45-2195649
ATTACHMENT 3
FORM 990PF, PART I - TAXES
DESCRIPTION
FOREIGN TAX
TAXES PAID WITH PY RETURNESTIMATED PAYMENTS
REVENUE
AND
EXPENSESPER BOOKS
76.476.628.
TOTALS 1,180.
3960DV 761J V 14-4.6F
NETINVESTMENT
INCOME
76.
ADJUSTED
NET CHARITABLE
INCOME PURPOSES
ATTACHMENT 3
RICK L AND VICKI L JAMES FOUNDATION, INC.
FORM 990PF, PART VIII - LIST OF OFFICERS, DIRECTORS, AND TRUSTEES
NAME AND ADDRESS
TITLE AND AVERAGE HOURS PER
WEEK DEVOTED TO POSITION
45-2195649
ATTACHMENT 4
CONTRIBUTIONS EXPENSE ACCT
TO EMPLOYEE AND OTHER
COMPENSATION BENEFIT PLANS ALLOWANCES
RICK JAMES DIRECTOR 0 0 01401 S GRANDSTAFF DRIVE 1.00
AUBURN, IN 46706
VICKI JAMES DIRECTOR 0 0 01401 S GRANDSTAFF DRIVE 1.00
AUBURN, IN 46706
GRAND TOTALS 0 0 0
ATTACHMENT 4
3960DV 761J V 14-4.6F
RICK L AND VICKI L JAMES FOUNDATION, INC
RELATIONSHIP TO SUBSTANTIAL CONTRIBUTOR
AND
RECIPIENT NAME AND ADDRESS FOUNDATION STATUS OF RECIPIENT
DEKALB HEALTH FOUNDATION RICK JAMES IS PRESIDENT
AUBURN, IN PC
FORT WAYNE PUBLIC TELEVISION, INC NONE
FORT WAYNE, IN PC
TRINE UNIVERSITY NONE
ANGOLA, IN PC
JUNIOR ACHIEVEMENT OF NORTHERN INDIANA FDN NONE
FORT WAYNE, IN PC
FORT WAYNE ZOOLOGICAL SOCIETY, INC NONE
FORT WAYNE, IN PC
DEKALB COUNTY FAIR ASSOCIATION NONE
AUBURN, IN PC
3960DV 761J V 14-4.6F
45-2195649
PURPOSE OF GRANT OR CONTRIBUTION AMOUNT
LEGACY SOCIETY CAMPAIGN 25,000.
OPERATING SUPPORT 100,000.
FURTH CENTER PLEDGE 2,000,000
OPERATING SUPPORT 25,000.
OPERATING SUPPORT 100,000
HORSE BARN PROJECT 100,000
ATTACHMENT 5
RICK L AND VICKI L JAMES FOUNDATION, INC.
RECIPIENT NAME AND ADDRESS
YMCA OF DEKALB COUNTY, INC.
AUBURN, IN
AUBURN CORD DEUSENBERG AUTOMOBILE MUSEUM
AUBURN, IN
FLIGHT 93 NATIONAL MEMORIAL FUND
SHANKSVILLE, PA
DEKALB HIGH SCHOOL ALUMNI FUND
WATERLOO, IN
DEKALB COUNTY COMMUNITY FOUNDATION, INC.
AUBURN, IN
ERIN'S HOUSE FOR GRIEVING CHILDREN
FORT WAYNE, IN
RELATIONSHIP TO SUBSTANTIAL CONTRIBUTOR
AND
FOUNDATION STATUS OF RECIPIENT
NONE
PC
NONE
PC
NONE
PC
NONE
PC
NONE
PC
NONE
PC
45-2195649
ATTAC HMFNT 5 (CONT'D)
PURPOSE OF GRANT OR CONTRIBUTION
NORTH STREET EXPANSION
THE ROAD AHEAD CAMPAIGN
OPERATING SUPPORT
OPERATING SUPPORT
SCHOLARSHIP GRANTS TO AWARD RECIPIENTS
OPERATING SUPPORT
AMOUNT
200,000.
20,000.
200,000.
80,000
12,500
50,000.
ATTACHMENT 5
3960DV 7611 V 14-4.6F
RICK L AND VICKI L JAMES FOUNDATION, INC.
RELATIONSHIP TO SUBSTANTIAL CONTRIBUTOR
AND
RECIPIENT NAME AND ADDRESS FOUNDATION STATUS OF RECIPIENT