2017-12-15T13:45:42-06:00 2017-06-30 363990892 Capin Crouse LLP 972 Emerson Parkway STE A Greenwood IN 46143 990 2016-07-01 201344722 Shepherds Foundation Inc SHEP 2628785620 1805 Fifteenth Avenue Union Grove WI 53182 Dr William Amstutz President 2628785620 2017-12-15 1 Daren Daiga P01074795 3178852620 173.240.105.108 2017-12-15 14:45:28 ES P 8B87D0E9C94A533F7900D87E9B53B747997F3410 0BEB7AAFB2B06B82802C5CF9516DA83B706B74E3 2016 2018-03-14 21:41:22Z Dr William Amstutz 1805 Fifteenth Avenue Union Grove WI 53182 3193374 0 X www.shepherdsministries.org X 2004 WI Supporting organization for Shepherds Baptist Ministries 9 8 0 9 0 0 2722149 2945027 0 0 -293424 9504 0 0 2428725 2954531 1960989 2248425 0 0 577336 375797 0 0 0 413566 169682 2951891 2793904 -523166 160627 2294507 2581073 0 0 2294507 2581073 X The mission of The Shepherds Foundation is to support the primary mission of Shepherds Ministries, Inc. and its affiliates through effective communication, faithful stewardship and promotion of philanthropic activities. The Shepherds Foundation encourages donors to contribute and arrange various types of charitable gifts to enhance the work of providing "compassionate Christian care" to individuals with intellectual disabilities. 0 0 2722953 2248425 0 Shepherds Foundation serves as the philanthropic arm of Shepherds Ministries and its affiliates to provide financial support through various types of contributions and gift income arrangements. 2722953 1 1 0 0 0 0 0 1 0 1 0 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 8 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 AL AK AR CA CT FL GA HI IL KS KY LA ME MD MA MI MN MS MO NV NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI X Dr William Amstutz 2628785620 1805 Fifteenth Ave Union Grove WI 53182 Robert L Cone Chairman 1.00 1.00 X X 0 0 0 Dr William Amstutz President 1.00 40.00 X X 0 56219 61543 John Matthiesen Treasurer 1.00 1.00 X X 0 0 0 Dr David Gower Secretary 1.00 1.00 X X 0 0 0 Rev Wm K Bernhard Jr Director 1.00 X 0 0 0 John Treiber Director (part year) 1.00 1.00 X 0 0 0 Janis Hansen Director 1.00 X 0 0 0 Rev Sam Polson Director 1.00 1.00 X 0 0 0 Jessica Braeger Director 1.00 1.00 X 0 0 0 John Anderson Director 1.00 1.00 X 0 0 0 0 56219 61543 0 0 0 0 0 2945027 75589 2945027 14727 14727 233620 233843 5000 -223 -5000 -5223 -5223 2954531 0 0 9504 X 2248425 2248425 319756 319756 5349 5349 37714 37714 12978 12978 6863 6863 44591 16512 28079 516 516 39780 30191 9589 19614 19614 28692 28692 22820 22820 6038 6038 Repairs & Vehicle Maint 768 768 2793904 2722953 70951 0 194099 145681 0 73689 995588 1177237 80000 75000 1024820 1109466 2294507 2581073 0 0 X 717149 946684 460249 476543 1117109 1157846 2294507 2581073 2294507 2581073 X 160627 85202 40737 X X 0 1 X 1 0 X X 1 Shepherds Baptist Ministries 390988997 7 1 2248425 0 1 2248425 0 4016368 1111278 3643160 2722149 2945027 14437982 4016368 1111278 3643160 2722149 2945027 14437982 1179847 13258135 8737 4921 14275 16576 14727 59236 27358 27358 54716 14551934 27358 0.91110 0.89000 X 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 Schedule A, Part II, Line 10, Explanation of Other Income: Other income - 2013 Amount: $ 27,358. 2014 Amount: $ 27,358. Schedule A, Part II, Columns (a) - (e): Per the instructions public support is measured using a 5-year computation period that includes the current and four prior tax years (including short years). The organization had a short year in 2013. The below chart clarifies the information represented in Schedule A, Part II: Column (a) - Fiscal year ending 12/31/13 Column (b) - 6 month period ending 6/30/14 Column (c) - Fiscal year ending 6/30/15 Column (d) - Fiscal year ending 6/30/16 Column (e) - Fiscal year ending 6/30/17 Schedule A, Part II Schedule A, Part II: The organization is a supporting organization as described under 509(a)(3) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and qualifies to use the first listed special rule for Schedule B reporting. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 100000 0 885635 50174 96910 8233 1024486 787493 120218 16804 38880 885635 705998 156911 22322 97738 787493 630208 51354 24436 705998 432553 130090 70065 2500 630208 0.61660 0.24400 0.13940 0 0 0 Beneficial interest in third party trust 907846 Assets restricted for property acquisition, renovation and infrastructure 101620 Donated first edition books 100000 1109466 X Part III, Line 4: During the tax year ended 06/30/13, the organization received a donation of original King James Bibles. The organization plans to sell the Bibles. Part V, Line 4: The Foundation holds the endowment for the purpose of supporting the mission of Shepherds Baptist Ministries, Inc. Income on the endowment principal is to be used for the most urgent needs of the ministry as recommended by administration and approved by the Board of Directors. The permanently restricted endowment is to be used to support the educational and religious purposes of Shepherds Baptist Ministries. The third endowment fund is to be used to provide scholarships for needy and qualified students attending Shepherds College. The 2016 990, Schedule D, Part V, columns (b) - (c) have been updated to reflect corrected activity, including beginning and ending balances. Part X, Line 2: The consolidated financial statement effects of a tax position taken or expected to be taken are recognized in the consolidated financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the consolidated statements of activities. As of June 30, 2017, Shepherds had no uncertain tax positions that qualify for recognition or disclosure in the consolidated financial statements. Shepherds files information tax returns in the U.S. and various states. Shepherds is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2014. 1 Shepherds Baptist Ministries Inc 1805 Fifteenth Ave Union Grove WI 53182 390988997 501(c)(3) 2248425 Ministry support 1 0 Part I, Line 2: The Foundation exists to support Shepherds Baptist Ministries, Inc. Grants are made for such assistance. The Foundation relies on the board of Shepherds Baptist Ministries, a related organization, to monitor the use of funds and ensure they are used for the intended purpose. X 5 75589 Fair market value 0 0 1 0 Part I, Column (b): The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part V, Line 2a Staff are compensated by a related organization, Shepherds Baptist Ministries. Shepherds Baptist Ministries files all required payroll information returns as required by the IRS. As such, due to common paymaster rules as instructed by the IRS, the number of employees reported represent the number of employees who work for the filing organization but are compensated by a related organization. Form 990, Part VI, Section A, line 1 The Executive Committee includes all officers of the corporation who are directors of the corporation, the chairperson of each of the standing committees, except the Board Development Committee, and additional members of the Board known as Members at Large elected annually at the time of election of officers. The Executive Committee conducts the business of the Corporation between regular Board of Directors' meetings within the general policies set by the Board of Directors. Form 990, Part VI, Section A, line 6 Shepherds Baptist Ministries is the sole member of Shepherds Foundation. Form 990, Part VI, Section A, line 7a Shepherds Baptist Ministries elects the members of Shepherds Foundation's board of directors. Form 990, Part VI, Section B, line 11b The Form 990 is prepared and reviewed by an independent CPA firm, reviewed in detail and approved by certain members of the organization's board and management, and a final copy of the return as filed with the IRS is presented to the full board before filing with the IRS. Form 990, Part VI, Section B, line 12c Board members and officers are required to disclose potential conflicts on an annual basis. The board chairman and board secretary monitor the process. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Section B, line 15 The Foundation does not compensate any officers or key employees. Therefore, Lines 15a and 15b have been answered "no" in accordance with the instructions. Form 990, Part VI, Section C, line 19 The organization's governing documents, conflict of interest policy, and financial statements are made available to the public upon request. Form 990, Part IX, Column (b), Program service expenses As a supporting organization, the exempt purpose of the organization is to raise funds and support the ministry of Shepherds Baptist Ministries (SBM). Therefore, fundraising expenses equal to $474,528 have been reported in Column (b), Program service expenses on the functional expense statement as it is the "program" of the organization to raise funds for SBM. Form 990, Part XI, line 9: Change in value of beneficial interests 40,737. Form 990, Part XII, Line 2c The organization's Finance Commmittee assumes responsibility for oversight of the audit of its financial statements and selection of its independent accountant. This process has not changed since the prior year. Shepherds Baptist Ministries Inc 1805 Fifteenth Avenue Union Grove WI 53182 390988997 Care for intellectually disabled adults WI 501(c)(3) Line 7 N/A 0 0 1 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 Shepherds Baptist Ministries Inc B Shepherds Baptist Ministries Inc L Shepherds Baptist Ministries Inc N Shepherds Baptist Ministries Inc O