Community Foundation Of The Central Blue Ridge in Staunton, Virginia (VA)

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Community Foundation Of The Central Blue Ridge
Employer Identification Number (EIN)541647385
Name of OrganizationCommunity Foundation Of The Central Blue Ridge
AddressPO BOX 815, Staunton, VA 24402-0815
ActivitiesScholarships (other)
SubsectionCharitable Organization
Ruling Date12/1993
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2012
Assets$10,000,000 to $49,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$13,643,841
Amount of Income$2,521,327
Form 990 Revenue Amount$1,457,789
National Taxonomy of Exempt Entities (NTEE)Philanthropy, Voluntarism and Grantmaking Foundations: Community Foundations


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Amount of income in 2012: $2,521,327
This organization: 

 $2,521,327
Other organizations performing similar types of work: 

 $15,920,161

Assets in 2012: $13,643,841
This organization: 

 $13,643,841
Other organizations performing similar types of work: 

 $61,917,824

Expenses in 2007: $664,078
Community Foundation Of The Central Blue Ridge: 

 $664,078
Other organizations performing similar types of work: 

 $5,535,383

Income to expenses ratio in 2007: 2.2
This organization: 

 2.2
Other organizations performing similar types of work: 

 1.9

Expenses allocated to program services in 2007: 73.2%
This organization: 

 73.2%
Other organizations performing similar types of work: 

 87.6%

Number of employees in 2007: 2
This organization: 

 2
Other organizations performing similar types of work: 

 10

Employees paid over $50,000 in 2007: 0.0%
Community Foundation Of The Central Blue Ridge: 

 0.0%
Other organizations performing similar types of work: 

 37.5%

Grants share in income in 2007: 88.2%
Community Foundation Of The Central Blue Ridge: 

 88.2%
Other organizations performing similar types of work: 

 66.7%

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$1,706,579$1,487,381$1,120,466$1,029,944$342,021$905,807$2,496,562$1,473,063
Contributions, gifts, grants, and similar amounts received$1,613,946$1,639,674$1,395,649$700,016$293,356$680,559$1,857,116$1,298,991
Contributions to donor advised funds$17,500$143,685
Direct public support$1,613,946$1,639,674$1,395,649$700,016$293,356$680,559$1,839,616$1,155,306
Indirect public support$0$0$0$0$0$0$0$0
Government contributions (grants)$0$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$0$0$4,033$5,543$6,958$9,266$9,812$28,246
Dividends and interest from securities$63,052$68,957$89,144$117,679$103,961$160,524$210,613$224,908
Net rental income or (loss)$0$0$0$0$0$0$0$0
Gross rents$0$0$0$0$0$0$0$0
Less: rental expenses$0$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$29,581$-226,377$-578,965$171,819$-14,329$119,184$408,642$17,529
Gross amount from sales of assets other than inventory$2,858,899$1,221,869$2,043,323$3,328,455$998,310$1,175,222$1,492,982$934,452
Less: cost or other basis and sales expenses$2,829,318$1,448,246$2,622,288$3,156,636$1,012,639$1,056,038$1,084,340$916,923
Net income or (loss) from special events and activities$0$0$0$0$-15,454$24,742$29,396$0
Gross revenue$0$0$0$0$5,320$39,482$46,355$0
Less: direct expenses other than fundraising expenses$0$0$0$0$20,774$14,740$16,959$0
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$0$5,127$210,605$34,887$-32,471$-88,468$-19,017$-96,611
Total expenses$211,886$240,755$289,043$366,314$481,599$526,948$558,701$664,078
Program services$134,811$156,795$197,103$281,443$398,609$417,546$435,962$486,023
Management and general$77,075$83,960$91,940$84,871$81,319$108,582$121,571$176,477
Fundraising$0$0$0$0$1,671$820$1,168$1,578
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$3,614,073$4,530,283$5,238,250$6,406,449$6,637,857$7,156,248$9,377,489$10,398,882
Excess or (deficit) for the year$1,494,693$1,246,626$831,423$663,630$-139,578$378,859$1,937,861$808,985
Net assets or fund balances at beginning of year$2,473,013$3,614,073$4,530,283$5,238,250$6,406,449$6,637,857$7,156,248$9,377,489
Other changes in net assets or fund balances$-353,633$-330,416$-123,456$504,569$370,986$139,532$283,380$212,408
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$664,078$486,023$176,477$1,578
Grants paid from donor advised funds$25,385
Other grants and allocations$445,097
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$44,163$0$44,163$0
Compensation of former officers, directors, key employees, etc.$0$0$0$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$48,993$0$48,993$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$650$0$650$0
Payroll taxes$3,732$0$3,732$0
Professional fundraising fees$0$0$0$0
Accounting fees$12,829$0$12,829$0
Legal fees$0$0$0$0
Supplies$2,831$0$2,831$0
Telephone$1,351$0$1,351$0
Postage and shipping$2,658$0$2,436$222
Occupancy$3,600$0$3,600$0
Equipment rental and maintenance$0$0$0$0
Printing and publications$3,656$0$2,300$1,356
Travel$0$0$0$0
Conferences, conventions, and meetings$9,490$9,490$0$0
Interest$0$0$0$0
Depreciation, depletion, etc.$5,327$0$5,327$0
Other expenses not covered above$54,316$6,051$48,265$0
Balance Sheets
20002001200220032004200520062007
Total assets$4,103,997$4,999,927$5,647,316$6,943,127$7,285,812$7,838,184$10,034,921$11,059,940
Cash - non-interest-bearing$333,940$633,844$648,313$0$588,991$1,061$23,595$3,951
Savings and temporary cash investments$0$0$0$1,013,013$0$625,873$1,408,508$1,675,856
Accounts receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Pledges receivable less allowance for doubtful accounts$1,275$250$0$100$365$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$0$0$0$0$1,000$1,000$950,000$0
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$6,420,045$7,850,222
Investments - other securities$2,651,843$3,238,520$3,793,016$4,824,772$5,774,777$6,040,612$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$331,270$331,270$331,270
Investments - other$1,115,680$1,123,464$1,203,154$1,087,064$903,538$786,129$843,175$578,343
Land, buildings, and equipment less accumulated depreciation$1,259$3,849$2,833$1,816$9,507$8,797$8,364$11,564
Other assets, including program-related investments$0$0$0$16,362$7,634$43,442$49,964$608,734
Total liabilities$489,924$469,644$409,066$536,678$647,955$681,936$657,432$661,058
Accounts payable and accrued expenses$1,131$1,229$6,812$55,571$102,848$85,217$88,305$63,394
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$0$0$0$0$0$0$0$50,806
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$0$0$0$0$0$0$0$0
Other liabilities$488,793$468,415$402,254$481,107$545,107$596,719$569,127$546,858
Total liabilities and net assets/fund balances$4,103,997$4,999,927$5,647,316$6,943,127$7,285,812$7,838,184$10,034,921$11,059,940
Total net assets or fund balances$3,614,073$4,530,283$5,238,250$6,406,449$6,637,857$7,156,248$9,377,489$10,398,882
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$1,706,579$1,487,381$1,120,466$1,029,944$342,021$905,807$2,496,562$1,473,063
Total revenue, gains, and other support per audited financial statements$532,722$1,170,935$1,012,296$1,685,994$884,189$922,070$2,930,441$1,953,952
Other expenses$-353,633$-316,446$-108,170$656,050$521,394$152,967$297,175$237,610
Net unrealized gains on investments$-353,633$-330,416$-123,456$504,569$370,986$139,532$283,380$212,408
Donated services and use of facilities$0$13,970$15,286$14,777$13,704$13,435$13,795$25,202
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$0$0$0$136,704$136,704$0$0$0
Other revenue$820,224$0$0$0$-20,774$136,704$-136,704$-243,279
Investment expenses$0$0$0$0$0$0$0$0
Other$820,224$0$0$0$-20,774$136,704$-136,704$-243,279
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$211,886$240,755$289,043$366,314$481,599$526,948$558,701$664,078
Total expenses and losses per audited financial statements$211,886$254,725$304,329$381,091$516,077$540,383$572,496$689,280
Other revenue$0$13,970$15,286$14,777$13,704$13,435$13,795$25,202
Donated services and use of facilities$0$13,970$15,286$14,777$13,704$13,435$13,795$25,202
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$0$0
Other expenses$0$0$0$0$-20,774$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$-20,774$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
0$0$0$6,651
0$44,163$0$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings18
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?No
Does the organization have a written conflict of interest policy?Yes
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?No
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, 20062
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$273,697$-99,625
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$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$28,246$0
Dividends and interest from securities000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$224,908$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$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$20,543$-3,014
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$-96,611
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$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?Yes
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$5
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$297,889
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 isOrganization that receives a substantial part of its support from a governmental unit or from the general public
Support Schedule
19992000200120022003200420052006
Total$735,097$1,676,998$656,454$258,591$823,238$404,275$519,079$627,541
Gifts, grants, and contributions received$557,865$1,613,946$587,497$165,414$700,016$293,356$349,289$407,116
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$177,232$63,052$68,957$93,177$123,222$110,919$169,790$220,425
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$2,035,927
Contributions, Gifts, Grants and Other Similar Amounts$1,593,733
Program Service Revenue$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$286,948
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$600
Gross rents (Real / Personal)$600 / $0
Less: rental expenses (Real / Personal)$0 / $0
Rental income or (loss) (Real / Personal)$600 / $0
Net gain from sales of assets other than inventory$155,571
Gross amount from sales of assets other than inventory (Securities / Other)$1,375,909 / $632,196
Less: cost or other basis and sales expenses (Securities / Other)$1,278,183 / $574,351
Gain or (loss) (Securities / Other)$97,726 / $57,845
Net income from fundraising events$0
Net income from gaming activities$0
Net income from sales of inventory$0
Miscellaneous Revenue$-925
Statement of Functional Expenses (for 2011)
Total functional expenses$778,333
Compensation of current officers, directors, trustees, and key employees$77,842
Other salaries and wages$61,277
Payroll taxes$0
Professional fundraising services$0
Other$639,214
Balance Sheet (for 2011)
Total assets$11,965,733
Total liabilities$428,655
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$0
Unsecured notes and loans payable to unrelated third parties$29,757
Other$398,898
Total net assets or fund balances$11,537,078
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 that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2011)
2007 - 2011 Total
Total Support$3,163,164
Gifts, grants, contributions, and membership fees received$1,875,022
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$1,288,142
Gross receipts from related activities, etc.$7,165
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20Greater Houston Community Foundation5120 Woodway Dr Ste 6000, Houston, TX 77056-1791TX1972-02$221,412,594
21The Community Foundation For Greater Atlanta Inc, The Hurt BldgThe Hurt Building, Atlanta, GA 30303GA1977-10$218,196,989
22The Community Fdn Of Middle Tn Inc3833 Cleghorn Ave Ste 400, Nashville, TN 37215-2519TN1992-02$210,603,468
23Maine Community Foundation Inc245 Main St, Ellsworth, ME 04605-1613ME1984-01$188,451,632
24The Community Foundation Inc, The Community Foundation Serving Ri7501 Boulder View Dr Ste 110, N Chesterfld, VA 23225-4047VA1970-03$49,531,021
25Charlottesville Area Community FoundationPO BOX 1767, Charlottesvle, VA 22902-1767VA1989-07$35,133,735
26The Community Foundation Of The Dan River RegionPO BOX 1039, Danville, VA 24543-1039VA1997-02$5,158,051
27Community Foundation Of The Central Blue RidgePO BOX 815, Staunton, VA 24402-0815VA1993-12$2,521,327
28Norfolk FoundationNorfolk, VA 23510VA$1,186,735
29Virginia Beach Foundation Inc, Ted Clarkson1 Commercial Pl Ste 1410, Norfolk, VA 23510-2103VA1990-08$672,255
30Greater Williamsburg Community Tr IncPO BOX 2821, Williamsburg, VA 23187-2821VA1999-06$6,308,638
Number of organizations performing similar types of work
Alabama2
Arizona2
California25
Colorado4
Connecticut8
District of Columbia1
Delaware1
Florida14
Georgia2
Hawaii1
Iowa5
Idaho1
Illinois10
Indiana17
Kansas4
Kentucky2
Louisiana2
Massachusetts5
Maryland2
Maine1
Michigan17
Minnesota10
Missouri6
Mississippi3
Montana2
North Carolina9
North Dakota1
Nebraska2
New Hampshire1
New Jersey5
New York14
Ohio20
Oklahoma2
Oregon1
Pennsylvania14
South Carolina6
South Dakota3
Tennessee4
Texas22
Utah1
Virginia7
Vermont1
Washington6
Wisconsin9
West Virginia2
International1
Total278

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