A LIFETIME ADOPTION FOUNDATION: Form 990PF, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: A LIFETIME ADOPTION FOUNDATION (EIN 68-0418994)
Tax period: 2010-09-01 to 2011-08-31
Filed: 2012-05-15
IRS object ID: 201241369349101709
Schema version: 2010v3.2
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
Form 990-PF
Depreciation Schedule
Land Etc Schedule2
Other Expenses Schedule
Other Income Schedule2
Other Liabilities Schedule
Other Professional Fees Schedule
Taxes Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-05-15T10:36:58-07:00	Timestamp
Tax Period End Date	2011-08-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	KOHLER & EYRE CPAS LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	1883 WEST ROYAL HUNTE DRIVE SUITE 2	AddressLine1
City	CEDAR CITY	City
State	UT	State
ZIP Code	84720	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnType
Tax Period Begin Date	2010-09-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	680418994	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	A LIFETIME ADOPTION FOUNDATION	BusinessNameLine1
Business Name Line2	MARDIE CALDWELL EXECUTIVE DIRECTOR	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	ALIF	NameControl
Phone	5304327373	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1116	AddressLine1
City	NEVADA CITY	City
State	CA	State
ZIP Code	95959	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	MARDI CALDWELL	Name
Title	Executive Direc	Title
Date Signed	2011-11-30	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Name	BRIAN K BROWN CPA	Name
Phone	4358655866	Phone

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Exempt PF	X	ExemptPF
FMV Assets EOY	4803	FMVAssetsEOY
Method Of Accounting Cash	X	MethodOfAccountingCash

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Contri Received Rev And Expnss	80716	ContriReceivedRevAndExpnss
Not Required To Attach Schedule B	X	NotRequiredToAttachScheduleB
Net Gain Sale Assets Rev And Expnss	0	NetGainSaleAssetsRevAndExpnss
Other Income Rev And Expnss	10443	OtherIncomeRevAndExpnss
Total Revenue And Expenses	91159	TotalRevenueAndExpenses
Total Net Investment Income	0	TotalNetInvestmentIncome
Other Prof Fees Rev And Expnss	9868	OtherProfFeesRevAndExpnss
Other Prof Fees Adj Net Incm	9868	OtherProfFeesAdjNetIncm
Other Prof Fees Dsbrs Chrtbl Prps	9898	OtherProfFeesDsbrsChrtblPrps
Taxes Rev And Expnss	35	TaxesRevAndExpnss
Taxes Adj Net Incm	35	TaxesAdjNetIncm
Taxes Dsbrs Chrtbl Prps	35	TaxesDsbrsChrtblPrps
Deprec And Depletion Rev And Expnss	491	DeprecAndDepletionRevAndExpnss
Deprec And Depletion Adj Net Incm	491	DeprecAndDepletionAdjNetIncm
Occupancy Rev And Expnss	4224	OccupancyRevAndExpnss
Occupancy Adj Net Incm	4224	OccupancyAdjNetIncm
Occupancy Dsbrs Chrtbl Prps	4224	OccupancyDsbrsChrtblPrps
Trav Conf Meeting Rev And Expnss	1261	TravConfMeetingRevAndExpnss
Trav Conf Meeting Adj Net Incm	1261	TravConfMeetingAdjNetIncm
Trav Conf Meeting Dsbrs Chrtbl Prps	1261	TravConfMeetingDsbrsChrtblPrps
Printing And Pub Rev And Expnss	481	PrintingAndPubRevAndExpnss
Printing And Pub Adj Net Incm	481	PrintingAndPubAdjNetIncm
Printing And Pub Dsbrs Chrtbl Prps	481	PrintingAndPubDsbrsChrtblPrps
Other Expenses Rev And Expnss	44224	OtherExpensesRevAndExpnss
Other Expenses Adj Net Incm	44224	OtherExpensesAdjNetIncm
Other Expenses Dsbrs Chrtbl Prps	44224	OtherExpensesDsbrsChrtblPrps
Tot Opr Expenses Rev And Expnss	60584	TotOprExpensesRevAndExpnss
Tot Opr Expenses Net Invst Incm	0	TotOprExpensesNetInvstIncm
Tot Opr Expenses Adj Net Incm	60584	TotOprExpensesAdjNetIncm
Tot Opr Expenses Dsbrs Chrtbl Prps	60123	TotOprExpensesDsbrsChrtblPrps
Contri Gifts Paid Rev And Expnss	32575	ContriGiftsPaidRevAndExpnss
Contri Gifts Paid Dsbrs Chrtbl Prps	32575	ContriGiftsPaidDsbrsChrtblPrps
Total Expenses Rev And Expnss	93159	TotalExpensesRevAndExpnss
Total Expenses Net Invst Incm	0	TotalExpensesNetInvstIncm
Total Expenses Adj Net Incm	60584	TotalExpensesAdjNetIncm
Total Expenses Dsbrs Chrtbl Prps	92698	TotalExpensesDsbrsChrtblPrps
Excess Of Revenue Over Expenses	-2000	ExcessOfRevenueOverExpenses
Net Investment Income	0	NetInvestmentIncome

Balance Sheets BalanceSheets

Field	Value	IRS element (for citing)
Cash BOY	4955	CashBOY
Cash EOY	4314	CashEOY
Cash EOYFMV	4314	CashEOYFMV
Land Building And Equipment Basis	24807	LandBuildingAndEquipmentBasis
Accum Deprec Land Bldg And Equip	24318	AccumDeprecLandBldgAndEquip
Land Building And Equipment BOY	980	LandBuildingAndEquipmentBOY
Land Building And Equipment EOY	489	LandBuildingAndEquipmentEOY
Land Building And Equipment EOYFMV	489	LandBuildingAndEquipmentEOYFMV
Total Assets BOY	5935	TotalAssetsBOY
Total Assets EOY	4803	TotalAssetsEOY
Total Assets EOYFMV	4803	TotalAssetsEOYFMV
Accounts Payable BOY	281	AccountsPayableBOY
Accounts Payable EOY	41	AccountsPayableEOY
Other Liabilities EOY	1108	OtherLiabilitiesEOY
Total Liabilities BOY	281	TotalLiabilitiesBOY
Total Liabilities EOY	1149	TotalLiabilitiesEOY
Org That Do Not Follow SFAS117	X	OrgThatDoNotFollowSFAS117
Retained Earnings BOY	5654	RetainedEarningsBOY
Retained Earnings EOY	3654	RetainedEarningsEOY
Total Net Assets BOY	5654	TotalNetAssetsBOY
Total Net Assets EOY	3654	TotalNetAssetsEOY
Total Liabilities Net Assets BOY	5935	TotalLiabilitiesNetAssetsBOY
Total Liabilities Net Assets EOY	4803	TotalLiabilitiesNetAssetsEOY

Changes In Net Assets Fund Balances ChangesInNetAssetsFundBalances

Field	Value	IRS element (for citing)
Total Net Assets Fund Balances BOY	5654	TotalNetAssetsFundBalancesBOY
Excess Of Revenue Over Expenses	-2000	ExcessOfRevenueOverExpenses
Subtotal	3654	Subtotal
Total Net Assets Fund Balances EOY	3654	TotalNetAssetsFundBalancesEOY

Qlfy Und Sect4940e For Reduced Tax QlfyUndSect4940eForReducedTax

Field	Value	IRS element (for citing)
Liable For4942 Tax	false	LiableFor4942Tax
Qualifying Distributions Year1	83925	QualifyingDistributionsYear1
Noncharitable Assets Year1	5880	NoncharitableAssetsYear1
Distribution Ratio Year1	14.27296	DistributionRatioYear1
Qualifying Distributions Year2	89672	QualifyingDistributionsYear2
Noncharitable Assets Year2	9879	NoncharitableAssetsYear2
Distribution Ratio Year2	9.07703	DistributionRatioYear2
Qualifying Distributions Year3	74655	QualifyingDistributionsYear3
Qualifying Distributions Year4	67881	QualifyingDistributionsYear4
Qualifying Distributions Year5	75337	QualifyingDistributionsYear5
Total Distribution Ratio	23.34999	TotalDistributionRatio
Average Distribution Ratio	4.67000	AverageDistributionRatio
Net Noncharitable Assets	7328	NetNoncharitableAssets
Adjusted Noncharitable Assets	34222	AdjustedNoncharitableAssets
Adj Nonchrtbl Assets And One	34222	AdjNonchrtblAssetsAndOnePct
Qualifying Distributions	92698	QualifyingDistributions

Excise Tax Based On Investment Incm ExciseTaxBasedOnInvestmentIncm

Field	Value	IRS element (for citing)
Domestic Org Meeting Sect4940e	X	DomesticOrgMeetingSect4940e
Investment Income Excise Tax	0	InvestmentIncomeExciseTax
Amount Credited To Next Year	0	AmountCreditedToNextYear

Statements Regarding Activities StatementsRegardingActivities

Field	Value	IRS element (for citing)
Legislative Political Activities	false	LegislativePoliticalActivities
More Than100 Spent	false	MoreThan100Spent
Form1120 POL Filed	false	Form1120POLFiled
Activities Not Prev Reported	false	ActivitiesNotPrevReported
Changes To Articles Or Bylaws	false	ChangesToArticlesOrBylaws
Unrelated Bus Income Over1000	false	UnrelatedBusIncomeOver1000
Form990 T Filed	false	Form990TFiled
Termination Etc	false	TerminationEtc
Requirements Of Sect508e	true	RequirementsOfSect508e
At Least5000 In Assets	true	AtLeast5000InAssets
States Filed With	CA	StatesFiledWith
Form990 PF Filed With AG	true	Form990PFFiledWithAG
Private Operating Foundation	true	PrivateOperatingFoundation
New Substantial Contributors	false	NewSubstantialContributors
Interest In Controlled Entity	false	InterestInControlledEntity
Applicable Insurance Contract	false	ApplicableInsuranceContract
Comply With Public Inspection Rqr	true	ComplyWithPublicInspectionRqr
Website Address	www.lifetimeadoption.com	WebsiteAddress

Books In Care Of Business Name BooksInCareOfBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	A LIFETIME ADOPTION FOUNDATION	BusinessNameLine1

Field	Value	IRS element (for citing)
Books In Care Of Phone Number	5304327373	BooksInCareOfPhoneNumber

Books In Care Of US Address BooksInCareOfUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1116	AddressLine1
City	NEVADA CITY	City
State	CA	State
ZIP Code	959591116	ZIPCode

Field	Value	IRS element (for citing)
Foreign Bank	false	ForeignBank

Statements Regarding Acty4720 StatementsRegardingActy4720

Field	Value	IRS element (for citing)
Sale Or Exchange With Dsqfly Person	false	SaleOrExchangeWithDsqflyPerson
Borrow Or Lend With Dsqfly Person	false	BorrowOrLendWithDsqflyPerson
Furnished Goods With Dsqfly Person	false	FurnishedGoodsWithDsqflyPerson
Pay Compensation To Dsqfly Person	false	PayCompensationToDsqflyPerson
Transfer Assets To Dsqfly Person	false	TransferAssetsToDsqflyPerson
Payment To Government Offical	false	PaymentToGovernmentOffical
Acts Fail To Qualify As Exceptions	false	ActsFailToQualifyAsExceptions
Uncorrected Prior Acts	false	UncorrectedPriorActs
Undistributed Income Prior Years	false	UndistributedIncomePriorYears
Undistr Income4942a2 Not Applied	false	UndistrIncome4942a2NotApplied
Business Holdings	false	BusinessHoldings
Excess Business Holdings	false	ExcessBusinessHoldings
Jeopardy Investments	false	JeopardyInvestments
Uncorrected Jeopardy Investments	false	UncorrectedJeopardyInvestments
Influence Legislation	false	InfluenceLegislation
Influence Election	false	InfluenceElection
Grants To Individuals	false	GrantsToIndividuals
Grants To Organizations	false	GrantsToOrganizations
Noncharitable Purpose	false	NoncharitablePurpose
Tr Fail To Qualify As Exceptions	false	TrFailToQualifyAsExceptions
Maint Expend Responsibility	false	MaintExpendResponsibility
Rcv Funds To Pay Prsnl Bnft Contract	false	RcvFundsToPayPrsnlBnftContract
Pay Premiums Prsnl Bnft Contract	false	PayPremiumsPrsnlBnftContract
Prohibited Tax Shelter Transactn	false	ProhibitedTaxShelterTransactn
Proceeds Or Net Income	false	ProceedsOrNetIncome

Ofcr Dir Trustees Key Employee Info OfcrDirTrusteesKeyEmployeeInfo

Ofcr Dir Trustees Or Key Employee OfcrDirTrusteesOrKeyEmployee (2 entries)

Address Line1USAddress/AddressLine1	CityUSAddress/City	StateUSAddress/State	ZIP CodeUSAddress/ZIPCode	TitleTitle	Avg Hours Per Wk Devoted To PositionAvgHoursPerWkDevotedToPosition	CompensationCompensation
HEATHER FEATHERSON
18873 CHICKADEE COURT	PENN VALLEY	CA	95946	CFO	8.00	0
MARDI CALDWELL
441 WASHINGTON STREET	NEVADA CITY	CA	95959	Executive Direc	30.00	0

Field	Value	IRS element (for citing)
Comp Of Highest Paid Empl NONE	NONE	CompOfHighestPaidEmplNONE
Comp Of Hghst Paid Cntrct NONE	NONE	CompOfHghstPaidCntrctNONE

Summary Of Direct Charitable Acty SummaryOfDirectCharitableActy

Field	Value	IRS element (for citing)
Description1	PROVIDE EMERGENCY HOUSING, FOOD, CLOTHING, EDUCATIONAL ASSISTANCE AND COUNSELING TO LOW INCOME EXPECTANT MOTHERS AND ELIGIBLE BIRTH MOTHERS WHO HAVE PLACED CHILDREN IN ADOPTION.	Description1
Expenses1	92698	Expenses1

Minimum Investment Return MinimumInvestmentReturn

Field	Value	IRS element (for citing)
Avg Monthly FMV Of Securities	0	AvgMonthlyFMVOfSecurities
Avg Monthly Cash Balances	6951	AvgMonthlyCashBalances
FMV All Other Noncharitable Assets	489	FMVAllOtherNoncharitableAssets
Total FMV Of Unused Assets	7440	TotalFMVOfUnusedAssets
Reduction Claimed	0	ReductionClaimed
Adj Total FMV Of Unused Assets	7440	AdjTotalFMVOfUnusedAssets
Cash Deemed Charitable	112	CashDeemedCharitable
Net Noncharitable Assets	7328	NetNoncharitableAssets
Minimum Investment Return	366	MinimumInvestmentReturn

Distributable DistributableAmount

Field	Value	IRS element (for citing)
Sect4942j3j5 Fndtn And Frgn Org	X	Sect4942j3j5FndtnAndFrgnOrg

Qualifying Distributions QualifyingDistributions

Field	Value	IRS element (for citing)
Expenses And Contributions	92698	ExpensesAndContributions
Qualifying Distributions	92698	QualifyingDistributions
Adj Qualifying Distributions	92698	AdjQualifyingDistributions

Private Operating Foundations PrivateOperatingFoundations

Field	Value	IRS element (for citing)
Date Of Ruling	2000-07-14	DateOfRuling
Section4942j3	X	Section4942j3

Lessor Adj Net Incm Min Invst Return LessorAdjNetIncmMinInvstReturn

Field	Value	IRS element (for citing)
Current Year	0	CurrentYear
Total	0	Total

Qualifying Distributions QualifyingDistributions

Field	Value	IRS element (for citing)
Current Year	92698	CurrentYear
Year1	83925	Year1
Year2	89672	Year2
Year3	74665	Year3
Total	340960	Total

Qlfy Distri Made Directly QlfyDistriMadeDirectly

Field	Value	IRS element (for citing)
Current Year	92698	CurrentYear
Year1	83925	Year1
Year2	89672	Year2
Year3	74665	Year3
Total	340960	Total

Two Thirds Min Invst Return TwoThirdsMinInvstReturn

Field	Value	IRS element (for citing)
Total	0	Total

Public Support PublicSupport

Field	Value	IRS element (for citing)
Current Year	80716	CurrentYear
Year1	70893	Year1
Year2	93019	Year2
Year3	79355	Year3
Total	323983	Total

Supplementary Information SupplementaryInformation

Field	Value	IRS element (for citing)
Only Contributes To Preselected	X	OnlyContributesToPreselected

Grant Or Contri Paid During Year GrantOrContriPaidDuringYear (8 entries)

Address Line1RecipientUSAddress/AddressLine1	CityRecipientUSAddress/City	StateRecipientUSAddress/State	ZIP CodeRecipientUSAddress/ZIPCode	Recipient RelationshipRecipientRelationship	Recipient Foundation StatusRecipientFoundationStatus	Purpose Of Grant Or ContributionPurposeOfGrantOrContribution	AmountAmount
DITRICH SCHOLARSHIP
PO BOX 1119	NEVADA CITY	CA	95959	NONE	N/A	SCHOLARSHIP FOR STUDY AT EDUCATIONAL INSTITUTION	$250
MILLER SCHOLARSHIP
PO BOX 1119	NEVADA CITY	CA	95959	NONE	N/A	SCHOLARSHIP FOR STUDY AT EDUCATIONAL INSTITUTION	$300
JOHNSON SCHOLARSHIP
PO BOX 1119	NEVADA CITY	CA	95959	NONE	N/A	SCHOLARSHIP FOR STUDY AT EDUCATIONAL INSTITUTION	$300
DOUGLOS SCHOLARSHIP
PO BOX 1119	NEVADA CITY	CA	95959	NONE	N/A	SCHOLARSHIP FOR STUDY AT EDUCATIONAL INSTITUTION	$300
NICHOLSON SCHOLARSHIP
PO BOX 1116	NEVADA CITY	CA	95959	NONE	N/A	SCHOLARSHIP FOR STUDY AT EDUCATIONAL INSTITUTION	$300
VELEZ SCHOLARSHIP
PO BOX 1116	NEVADA CITY	CA	95959	NONE	N/A	SCHOLARSHIP FOR STUDY AT EDUCATIONAL INSTITUTION	$300
WRIGHT SCHOLARSHIP
PO BOX 1116	NEVADA CITY	CA	95959	NONE	N/A	REFUND OF SCHOLARSHIP FOR STUDY AT EDUCATIONAL INSTITUTION	-$75
LIFETIME ADOPTION FACILITATION CENT
PO BOX 967	PENN VALLEY	CA	95946	COMMON OFFICER	N/A	GRANTS TO ADOPTIVE FAMILIES FOR AFRICAN AMERICAN ENRICHMENT	$30,900

Field	Value	IRS element (for citing)
Tot Grant Or Contri Paid During Year	32575	TotGrantOrContriPaidDuringYear

Analysis Income Producing Acty AnalysisIncomeProducingActy

Net Income Loss From Special Events NetIncomeLossFromSpecialEvents

Field	Value	IRS element (for citing)
Exclusion Code	12	ExclusionCode
Exclusion	$10,432	ExclusionAmount

Other Revenue Described OtherRevenueDescribed

Field	Value	IRS element (for citing)
Description	OTHER INCOME	Description
Exclusion Code	1	ExclusionCode
Exclusion	$11	ExclusionAmount

Subtotals Part XVIA SubtotalsPartXVIA

Field	Value	IRS element (for citing)
Exclusion	$10,443	ExclusionAmount

Field	Value	IRS element (for citing)
Total Part XVIA	10443	TotalPartXVIA

Trnsfr Tr Rln With Noncharitable EO TrnsfrTrRlnWithNoncharitableEO

Field	Value	IRS element (for citing)
Trnsfr Of Cash To Noncharitable EO	false	TrnsfrOfCashToNoncharitableEO
Trnsfr Oth Assets Noncharitable EO	false	TrnsfrOthAssetsNoncharitableEO
Sales Or Exchanges Of Assets	false	SalesOrExchangesOfAssets
Purchase Assets Noncharitable EO	false	PurchaseAssetsNoncharitableEO
Rental Of Facilities Etc	false	RentalOfFacilitiesEtc
Reimbursement Arrangements	false	ReimbursementArrangements
Loans Or Loan Guarantees	false	LoansOrLoanGuarantees
Performance Of Services Etc	false	PerformanceOfServicesEtc
Sharing Of Facilities Etc	false	SharingOfFacilitiesEtc
Relationships Noncharitable E Os	false	RelationshipsNoncharitableEOs

Depreciation Schedule DepreciationSchedule

Depreciation Depreciation (2 entries)

Description Of PropertyDescriptionOfProperty	Date AcquiredDateAcquired	Cost Or Other BasisCostOrOtherBasis	Prior Years DepreciationPriorYearsDepreciation	Computation MethodComputationMethod	RateRate	Current Year ExpenseCurrentYearExpense	Adjusted Net IncomeAdjustedNetIncome
STORAGE CONTAINER	2007-09-21	2831	2016	53	0.1152	326	326
STORAGE CONTAINER	2005-09-12	2870	2705	53	0.0576	165	165

Land Etc Schedule2 LandEtcSchedule2

Land Etc LandEtc (2 entries)

Category Or ItemCategoryOrItem	Cost Or Other BasisCostOrOtherBasis	Accumulated DepreciationAccumulatedDepreciation	Book ValueBookValue	EOYFMVEOYFMV
Machinery and Equipment	19106	19106
Furniture and Fixtures	5701	5212	489	489

Other Expenses Schedule OtherExpensesSchedule

Other Expenses OtherExpenses (3 entries)

DescriptionDescription	Revenue And Expenses Per BooksRevenueAndExpensesPerBooks	Adjusted Net IncomeAdjustedNetIncome	Disbursements Charitable PrpsDisbursementsCharitablePrps
OFFICE EXPENSE	33912	33912	33912
BIRTHMOM EXPENSES	9423	9423	9423
ADVERTISING	889	889	889

Other Income Schedule2 OtherIncomeSchedule2

Other Income OtherIncome (2 entries)

DescriptionDescription	Revenue And Expenses Per BooksRevenueAndExpensesPerBooks
OTHER INCOME	11
Income From Special Events	10432

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	CREDIT CARDS PAYABLES	Description
EOY Book Value	1108	EOYBookValue

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees OtherProfessionalFees

Field	Value	IRS element (for citing)
Category	PROFESSIONAL	Category
Amount	$9,868	Amount
Net Investment Income	0	NetInvestmentIncome
Adjusted Net Income	9868	AdjustedNetIncome
Disbursements Charitable Prps	9898	DisbursementsCharitablePrps

Taxes Schedule TaxesSchedule

Taxes Taxes

Field	Value	IRS element (for citing)
Category	TAXES	Category
Amount	$35	Amount
Adjusted Net Income	35	AdjustedNetIncome
Disbursements Charitable Prps	35	DisbursementsCharitablePrps