Evergreen Foundation in Haughton, Louisiana (LA)

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Evergreen Foundation
Employer Identification Number (EIN)237089068
Name of OrganizationEvergreen Foundation
In Care of NameKent Craft
Address2101 Highway 80, Haughton, LA 71037-9488
ActivitiesGifts, grants, or loans to other organizations, Other school related activities
SubsectionCharitable Organization
Ruling Date11/1970
DeductibilityContributions are deductible
FoundationOrganizations operated solely for the benefit of and in conjunction with organizations described in 10 through 16 above
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2012
Assets$5,000,000 to $9,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$9,291,831
Amount of Income$1,572,157
Form 990 Revenue Amount$908,960
National Taxonomy of Exempt Entities (NTEE)Human Services - Multipurpose and Other: Fund Raising and/or Fund Distribution


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Amount of income in 2012: $1,572,157
This organization: 

 $1,572,157
Other organizations performing similar types of work: 

 $1,179,143

Assets in 2012: $9,291,831
Evergreen Foundation: 

 $9,291,831
Other organizations performing similar types of work: 

 $1,509,302

Expenses in 2007: $572,018
Evergreen Foundation: 

 $572,018
Other organizations performing similar types of work: 

 $2,030,490

Income to expenses ratio in 2007: 1.7
This organization: 

 1.7
Other organizations performing similar types of work: 

 1.4

Expenses allocated to program services in 2007: 26.7%
This organization: 

 26.7%
Other organizations performing similar types of work: 

 80.1%

Number of employees in 2007: 4
Evergreen Foundation: 

 4
Other organizations performing similar types of work: 

 6

Employees paid over $50,000 in 2007: 0.0%
Evergreen Foundation: 

 0.0%
Other organizations performing similar types of work: 

 5.2%

Grants share in income in 2007: 44.2%
Evergreen Foundation: 

 44.2%
Other organizations performing similar types of work: 

 64.1%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$924,114$412,442$586,438$932,538$802,508$847,965$1,264,854$988,150
Contributions, gifts, grants, and similar amounts received$801,964$655,523$399,660$478,331$400,222$375,592$514,950$436,507
Contributions to donor advised funds$0$0
Direct public support$700,604$655,523$399,660$478,331$400,222$375,592$514,950$436,507
Indirect public support$0$0$0$0$0$0$0$0
Government contributions (grants)$101,360$0$0$0$0$0$0$0
Program service revenue including government fees and contracts$0$0$0$0$0$0$0$0
Membership dues and assessments$0$0$0$0$0$0$0$0
Interest on savings and temporary cash investments$296,053$262,902$108,886$129,472$164,541$233,923$257,478$244,647
Dividends and interest from securities$0$0$31,906$350,705$180,151$226,458$440,650$0
Net rental income or (loss)$0$0$1,500$14,960$6,350$5,700$5,490$1,500
Gross rents$0$0$1,500$14,960$6,350$5,700$5,490$1,500
Less: rental expenses$0$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0$250,703
Gain or (loss) from sales of assets other than inventory$24,875$-10,024$834$-40,930$51,114$5,202$79,999$48,702
Gross amount from sales of assets other than inventory$24,875$0$834$0$51,114$5,202$247,942$515,372
Less: cost or other basis and sales expenses$0$10,024$0$40,930$0$0$167,943$466,670
Net income or (loss) from special events and activities$0$0$0$0$0$0$-34,273$3,990
Gross revenue$0$0$0$0$0$0$12,020$5,920
Less: direct expenses other than fundraising expenses$0$0$0$0$0$0$46,293$1,930
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0$0$0$0
Other revenue$-198,778$-495,959$43,652$0$130$1,090$560$2,101
Total expenses$881,927$1,244,705$745,294$664,403$643,060$569,581$607,554$572,018
Program services$44,529$64,053$48,457$30,854$22,081$38,414$255,319$152,920
Management and general$585,426$1,054,754$608,712$551,460$531,015$456,188$295,537$326,242
Fundraising$251,973$125,898$88,125$82,089$89,964$74,979$56,698$92,856
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$4,939,807$4,107,544$3,948,688$4,149,403$4,308,851$4,587,085$5,244,385$4,984,852
Excess or (deficit) for the year$42,187$-832,263$-158,856$268,135$159,448$278,384$657,300$416,132
Net assets or fund balances at beginning of year$4,897,620$4,939,807$4,107,544$3,948,688$4,149,403$4,308,851$4,587,085$5,244,385
Other changes in net assets or fund balances$0$0$0$-67,420$0$-150$0$-675,665
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$572,018$152,920$326,242$92,856
Grants paid from donor advised funds$0
Other grants and allocations$73,845
Specific assistance to individuals$63,535
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$26,154$0$26,154$0
Compensation of former officers, directors, key employees, etc.$71,357$0$71,357$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$116,849$0$116,849$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$21,729$0$21,729$0
Payroll taxes$15,988$0$15,988$0
Professional fundraising fees$0$0$0$0
Accounting fees$0$0$0$0
Legal fees$0$0$0$0
Supplies$36,459$0$10,299$26,160
Telephone$3,112$0$3,112$0
Postage and shipping$7,866$0$0$7,866
Occupancy$16,503$0$16,503$0
Equipment rental and maintenance$2,710$0$2,710$0
Printing and publications$36,441$0$782$35,659
Travel$17,465$0$464$17,001
Conferences, conventions, and meetings$0$0$0$0
Interest$0$0$0$0
Depreciation, depletion, etc.$5,919$0$5,919$0
Other expenses not covered above$56,086$15,540$34,376$6,170
Balance Sheets
20002001200220032004200520062007
Total assets$5,035,310$4,202,812$4,132,253$4,323,609$4,424,579$4,695,812$5,284,539$5,037,352
Cash - non-interest-bearing$3,940,676$3,201,527$175,980$260,710$248,503$225,013$219,697$357,939
Savings and temporary cash investments$0$0$0$0$0$0$0$0
Accounts receivable less allowance for doubtful accounts$6,832$4,979$1,220$675$0$0$227$212
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Grants receivable$0$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$379,602$327,382$96,692$83,176$55,950$41,775$35,487$46,743
Inventories for sale or use$0$0$0$0$0$0$0$0
Prepaid expenses and deferred charges$0$0$0$0$0$0$0$0
Investments - publicly-traded securities$4,973,991$4,560,566
Investments - other securities$569,564$525,552$3,448,861$3,875,611$4,037,782$4,366,700$0$0
Investments - land, buildings, and equipment less accumulated depreciation$25,000$25,000$309,431$62,829$35,885$35,886$35,886$35,886
Investments - other$0$0$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$113,286$118,022$99,719$40,608$46,459$26,438$19,251$36,006
Other assets, including program-related investments$350$350$350$0$0$0$0$0
Total liabilities$95,503$95,268$183,565$174,206$115,728$108,727$40,154$52,500
Accounts payable and accrued expenses$85,835$79,877$179,500$164,590$87,347$88,774$40,154$52,500
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$0$0$0$0$0$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0$0
Mortgages and other notes payable$9,668$15,391$3,303$9,616$15,689$14,703$0$0
Other liabilities$0$0$762$0$12,692$5,250$0$0
Total liabilities and net assets/fund balances$5,035,310$4,202,812$4,132,253$4,323,609$4,424,579$4,695,812$5,284,539$5,037,352
Total net assets or fund balances$4,939,807$4,107,544$3,948,688$4,149,403$4,308,851$4,587,085$5,244,385$4,984,852
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$924,114$412,442$586,438$932,538$802,508$847,815$1,264,854$988,150
Total revenue, gains, and other support per audited financial statements$734,114$412,442$600,058$789,845$854,682$819,956$1,276,656$314,416
Other expenses$0$0$13,621$0$52,303$0$46,293$-673,734
Net unrealized gains on investments$0$0$0$0$0$0$0$-675,664
Donated services and use of facilities$0$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$0$0$13,621$0$52,303$0$46,293$1,930
Other revenue$190,000$0$1$142,693$129$27,859$34,491$0
Investment expenses$0$0$0$0$0$0$0$0
Other$190,000$0$1$142,693$129$27,859$34,491$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$881,927$1,244,705$745,294$1,365,237$643,060$569,581$607,554$572,018
Total expenses and losses per audited financial statements$691,927$1,244,705$745,293$664,403$642,931$569,581$653,847$573,948
Other revenue$0$0$0$0$0$0$46,293$1,930
Donated services and use of facilities$0$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$46,293$1,930
Other expenses$190,000$0$1$700,834$129$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$190,000$0$1$700,834$129$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
40$26,154$0$1,150
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings13
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?Yes
Does the organization have a written conflict of interest policy?Yes
Former Officers, Directors, Trustees, and Key Employees That Received Compensation or Other Benefits
Loans and AdvancesCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
$0$71,357$0$3,677
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?Yes
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 20064
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$0$551,643
Program service revenue
Program service revenue 1000000$000$0$0
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$000$0$244,647
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$1,500
Other investment income000000$000$0$250,703
Gain or (loss) from sales of assets other than inventory000000$000$0$48,702
Net income or (loss) from special events000000$000$0$3,990
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$2,101
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isNot controlled by disqualified persons/supports non private foundation
Type of supporting organizationType I
Information about the supported organizations
Employer identification number (EIN)Name of organizationType of organizationIs the supported organization listed in the supporting organization's governing documents?Amount of support
720537029Evergreen Presbyterian Ministries IncYes$152,920
Total$152,920
Support Schedule
19992000200120022003200420052006
Total$0$0$0$0$0$0$0$0
Gifts, grants, and contributions received$0$0$0$0$0$0$0$0
Membership fees received$0$0$0$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$0$0$0$0$0$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$0$0$0$0$0$0$0
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0$0
Other income$0$0$0$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Statements Regarding Other IRS Filings and Tax Compliance (for 2011)
Did the organization have unrelated business gross income of $1,000 or more during the year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2011)
Total revenue$993,362
Contributions, Gifts, Grants and Other Similar Amounts$577,030
Program Service Revenue$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$252,117
Income from investment of tax-exempt bond proceeds$0
Royalties$48,452
Net rental income$0
Net gain from sales of assets other than inventory$109,963
Gross amount from sales of assets other than inventory (Securities / Other)$1,390,282 / $0
Less: cost or other basis and sales expenses (Securities / Other)$1,280,319 / $0
Gain or (loss) (Securities / Other)$109,963 / $0
Net income from fundraising events$0
Net income from gaming activities$0
Net income from sales of inventory$0
Miscellaneous Revenue$5,800
Statement of Functional Expenses (for 2011)
Total functional expenses$414,769
Compensation of current officers, directors, trustees, and key employees$88,575
Other salaries and wages$35,151
Payroll taxes$9,000
Professional fundraising services$0
Other$282,043
Balance Sheet (for 2011)
Total assets$8,486,379
Total liabilities$50,483
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$0
Unsecured notes and loans payable to unrelated third parties$0
Other$50,483
Total net assets or fund balances$8,435,896
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2011)
The organization is not a private foundation because it is:An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2)
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Fund For The Aged Inc120 W 106th St, New York, NY 10025-3923NY1991-12$107,672,310
2Andre Agassi Foundation For Education8th Floor, Las Vegas, NV 89169NV1994-03$56,256,734
3Scanlan Foundation2401 Fountain View Dr Ste 1007, Houston, TX 77057-4852TX1948-09$19,062,492
4Upcap Services IncPO BOX 606, Escanaba, MI 49829-0606MI1972-05$17,634,515
5Ecumenical Enterprises Inc, Hi-Meadows Apartments4 E Center Hill Rd, Dallas, PA 18612-1072PA1970-12$14,784,501
6The Viscardi Center Inc201 I U Willets Rd, Albertson, NY 11507-1516NY1957-03$11,366,876
7Ohio Presbyterian Retirement Services Foundation1001 Kingsmill Pkwy, Columbus, OH 43229-1129OH1986-06$11,062,782
8American Baptist Homes Foundation Of The West Inc6120 Stoneridge Mall Road 3rd Fl, Pleasanton, CA 94588-3296CA1969-10$10,436,154
9Return The United Fund For The Education Of Russian Immigrant5218 16th Ave, Brooklyn, NY 11204-1408NY1992-01$9,501,956
10Yellowstone Boys And Girls Ranch Foundation IncPO BOX 80807, Billings, MT 59108-0807MT1984-05$9,313,779
11Presbyterian Homes Foundation2845 North Hamline Avenue, Roseville, MN 55113-7127MN1988-10$9,287,969
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13Toys R Us Childrens Fund IncOne Geoffrey Way, Wayne, NJ 07470NJ2004-11$9,118,743
14Connections For Children2701 Ocean Park Blvd Ste 253, Santa Monica, CA 90405-5239CA1983-06$7,037,760
15Community Facilities Inc1931 Buffalo Rd, Rochester, NY 14624-1535NY1971-02$5,632,113
16Universalist Society For Ministerial Relief IncPO BOX 55806, Boston, MA 02205-5806MA1940-10$5,478,593
17Florida Lions Foundation For The Blind Inc12455 Se 92nd Ter, Summerfield, FL 34491-9728FL1964-10$5,098,050
18S J & Margaret Gordon Stuart Trust10 S Dearborn, Chicago, IL 60603-2300IL1979-05$3,435,340
19Mary Blaine Barker Trust UwPnc Bank Na 620 Liberty Avenue No, Pittsburgh, PA 15222PA1979-05$2,635,309
20Evergreen Foundation2101 Highway 80, Haughton, LA 71037-9488LA1970-11$1,572,157
Number of organizations performing similar types of work
Arizona5
California16
Colorado1
Connecticut1
District of Columbia2
Delaware1
Florida7
Iowa1
Illinois11
Kansas2
Kentucky2
Louisiana1
Massachusetts3
Maryland3
Michigan4
Minnesota3
Missouri1
Montana1
North Carolina1
Nebraska1
New Hampshire1
New Jersey4
New Mexico1
Nevada1
New York17
Ohio5
Pennsylvania8
Tennessee3
Texas4
Virginia1
Vermont2
Washington3
Wisconsin1
Total118

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