Montpelier Foundation in Montpelier, Virginia (VA)

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Montpelier Foundation
Employer Identification Number (EIN)311620682
Name of OrganizationMontpelier Foundation
Address11407 Constitution Hwy, Montpelier, VA 22957
ActivitiesDescribed in section 170(b)1)(a)(vi) of the Code, Historical site, records or reenactment
SubsectionCharitable Organization
Ruling Date11/1998
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$5,000,000 to $9,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$31,840,816
Amount of Income$6,884,254
Form 990 Revenue Amount$5,995,354
National Taxonomy of Exempt Entities (NTEE)Arts, Culture and Humanities: History Museums


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Amount of income in 2012: $6,884,254
This organization: 

 $6,884,254
Other organizations performing similar types of work: 

 $163,197

Assets in 2012: $31,840,816
Montpelier Foundation: 

 $31,840,816
Other organizations performing similar types of work: 

 $731,051

Expenses in 2007: $10,333,514
This organization: 

 $10,333,514
Other organizations performing similar types of work: 

 $2,006,514

Income to expenses ratio in 2007: 1.3
This organization: 

 1.3
Other organizations performing similar types of work: 

 1.1

Expenses allocated to program services in 2007: 83.9%
Montpelier Foundation: 

 83.9%
Other organizations performing similar types of work: 

 70.0%

Number of employees in 2007: 101
Montpelier Foundation: 

 101
Other organizations performing similar types of work: 

 51

Employees paid over $50,000 in 2007: 11.9%
Montpelier Foundation: 

 11.9%
Other organizations performing similar types of work: 

 8.3%

Grants share in income in 2007: 88.0%
Montpelier Foundation: 

 88.0%
Other organizations performing similar types of work: 

 56.2%

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
20032004200520062007
Total revenue$23,311,759$6,534,168$6,313,303$8,844,102$13,259,506
Contributions, gifts, grants, and similar amounts received$22,283,729$5,366,195$4,571,391$7,240,511$11,667,569
Contributions to donor advised funds$0$0
Direct public support$21,690,149$4,389,134$4,155,112$4,553,086$10,669,071
Indirect public support$360,465$0$0$0$0
Government contributions (grants)$233,115$977,061$416,279$2,687,425$998,498
Program service revenue including government fees and contracts$467,420$355,869$382,699$397,339$560,687
Membership dues and assessments$27,953$38,736$479$0$0
Interest on savings and temporary cash investments$271,331$0$0$0$0
Dividends and interest from securities$0$498,293$865,310$521,041$379,419
Net rental income or (loss)$125,525$170,127$174,862$157,187$182,081
Gross rents$125,525$170,127$174,862$157,187$182,081
Less: rental expenses$0$0$0$0$0
Other investment income$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$0$0$203,318$352,945$289,004
Gross amount from sales of assets other than inventory$0$0$74,257,079$10,225,355$10,465,030
Less: cost or other basis and sales expenses$0$0$74,053,761$9,872,410$10,176,026
Net income or (loss) from special events and activities$19,023$7,338$3,021$81,692$-1,684
Gross revenue$35,490$23,907$33,601$105,009$134,173
Less: direct expenses other than fundraising expenses$16,467$16,569$30,580$23,317$135,857
Gross profit or (loss) from sales of inventory$116,778$97,610$112,223$90,112$180,048
Gross sales of inventory, less returns and allowances$222,792$218,890$227,314$254,371$406,785
Less: cost of goods sold$106,014$121,280$115,091$164,259$226,737
Other revenue$0$0$0$3,275$2,382
Total expenses$3,182,709$6,972,338$7,706,319$9,476,264$10,333,514
Program services$2,095,767$5,740,247$6,153,807$8,031,757$8,666,028
Management and general$669,685$559,440$877,486$781,528$942,253
Fundraising$417,257$672,651$675,026$662,979$725,233
Payments to affiliates$0$0$0$0$0
Net assets or fund balances at end of year$24,516,752$24,064,574$22,717,467$22,354,741$25,393,002
Excess or (deficit) for the year$20,129,050$-438,170$-1,393,016$-632,162$2,925,992
Net assets or fund balances at beginning of year$4,372,843$24,516,752$24,064,574$22,717,467$22,354,741
Other changes in net assets or fund balances$14,859$-14,008$45,909$269,436$112,269
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$10,333,514$8,666,028$942,253$725,233
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$233,063$121,193$111,870$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$2,020,576$1,577,016$155,923$287,637
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$225,613$176,831$20,128$28,654
Payroll taxes$158,932$123,100$16,847$18,985
Professional fundraising fees$0$0$0$0
Accounting fees$0$0$0$0
Legal fees$0$0$0$0
Supplies$78,330$9,889$50,993$17,448
Telephone$30,841$19,446$9,738$1,657
Postage and shipping$28,750$4,554$4,537$19,659
Occupancy$72,781$45,549$27,232$0
Equipment rental and maintenance$319,960$309,622$1,731$8,607
Printing and publications$96,272$66,985$7,530$21,757
Travel$182,181$59,284$14,578$108,319
Conferences, conventions, and meetings$220,171$145,672$85$74,414
Interest$187,589$9,146$178,443$0
Depreciation, depletion, etc.$295,610$67,753$221,741$6,116
Other expenses not covered above$6,182,845$5,929,988$120,877$131,980
Balance Sheets
20032004200520062007
Total assets$25,841,416$34,515,199$33,496,937$34,059,499$36,266,531
Cash - non-interest-bearing$5,994,258$528,571$1,537,216$1,359,712$3,781,741
Savings and temporary cash investments$925,571$754,205$643,723$410,525$421,245
Accounts receivable less allowance for doubtful accounts$0$0$0$0$0
Pledges receivable less allowance for doubtful accounts$15,416,000$15,500,592$10,178,242$7,481,566$5,146,441
Grants receivable$223,305$599,866$350,660$2,201,806$580,997
Receivables from current and former officers, directors, trustees, and key employees$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$0
Inventories for sale or use$95,560$74,882$94,763$79,887$92,400
Prepaid expenses and deferred charges$35,502$30,960$16,414$59,493$50,346
Investments - publicly-traded securities$0$0
Investments - other securities$0$0$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0
Investments - other$104,566$12,612,204$12,761,551$6,588,810$6,948,841
Land, buildings, and equipment less accumulated depreciation$3,046,654$4,227,104$7,730,613$15,529,554$18,976,785
Other assets, including program-related investments$0$186,815$183,755$348,146$267,735
Total liabilities$1,324,664$10,450,625$10,779,470$11,704,758$10,873,529
Accounts payable and accrued expenses$362,688$395,653$564,458$1,045,752$662,696
Grants payable$0$0$0$0$0
Deferred revenue$2,581$1,050$7,350$3,560$8,400
Loans from officers, directors, trustees, and key employees$0$0$0$0$0
Tax-exempt bond liabilities$0$9,100,000$9,100,000$9,100,000$9,100,000
Mortgages and other notes payable$811,248$787,087$762,928$694,277$604,365
Other liabilities$148,147$166,835$344,734$861,169$498,068
Total liabilities and net assets/fund balances$25,841,416$34,515,199$33,496,937$34,059,499$36,266,531
Total net assets or fund balances$24,516,752$24,064,574$22,717,467$22,354,741$25,393,002
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20032004200520062007
Total revenue$23,311,759$6,534,168$6,313,303$8,844,102$13,259,506
Total revenue, gains, and other support per audited financial statements$23,326,618$6,520,160$6,359,212$9,113,538$13,371,775
Other expenses$14,859$-14,008$45,909$269,436$112,269
Net unrealized gains on investments$14,859$-14,008$45,909$117,893$205,183
Donated services and use of facilities$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0
Other$0$0$0$151,543$-92,914
Other revenue$0$0$0$0$0
Investment expenses$0$0$0$0$0
Other$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20032004200520062007
Total expenses$3,182,709$6,972,338$7,706,319$9,476,264$10,333,514
Total expenses and losses per audited financial statements$3,182,709$6,972,338$7,706,319$9,476,264$10,333,514
Other revenue$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0
Prior year adjustments$0$0$0$0$0
Losses$0$0$0$0$0
Other$0$0$0$0$0
Other expenses$0$0$0$0$0
Investment expenses$0$0$0$0$0
Other$0$0$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$191,035$42,028$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings20
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?No
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?Yes
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, 2006101
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$18,545$848,820$724,572
Program service revenue
Program service revenue 1000000$000$0$560,687
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$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)$379,419$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$0Real property rental income that does not depend on the income or profits derived by the person leasing the property and is excluded by section 512(b)(3)$182,081$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$0Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))$289,004$0
Net income or (loss) from special events000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$-1,684$0
Gross profit or (loss) from sales of inventoryGift, novelty, and souvenir stores$18,54500$0$161,503
Other revenue000000$000$0$2,382
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
$119,680$26,330$0
$92,658$20,385$0
$76,445$16,818$0
$74,249$16,335$0
$72,675$15,988$0
Total number of other employees paid over $50,0006
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 isOrganization that receives a substantial part of its support from a governmental unit or from the general public
Support Schedule
20022003200420052006
Total$3,122,235$9,982,061$6,210,864$11,827,212$9,524,263
Gifts, grants, and contributions received$2,087,425$8,867,040$4,905,042$10,142,947$8,086,041
Membership fees received$33,399$27,953$38,736$479$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$627,550$690,212$598,666$643,614$759,994
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$373,861$396,856$668,420$1,040,172$678,228
Net income from unrelated business activities not included above$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
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
Other income$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?Yes
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$6,167,503
Contributions, Gifts, Grants and Other Similar Amounts$3,881,926
Program Service Revenue$1,468,363
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$134,324
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$116,463
Gross rents (Real / Personal)$116,463 / $0
Less: rental expenses (Real / Personal)$0 / $0
Rental income or (loss) (Real / Personal)$116,463 / $0
Net gain from sales of assets other than inventory$193,848
Gross amount from sales of assets other than inventory (Securities / Other)$595,893 / $0
Less: cost or other basis and sales expenses (Securities / Other)$402,045 / $0
Gain or (loss) (Securities / Other)$193,848 / $0
Net income from fundraising events$48,851
Gross income from fundraising events$96,069
Less: direct expenses$47,218
Net income from gaming activities$0
Net income from sales of inventory$287,785
Gross sales of inventory, less returns and allowances$636,474
Less: cost of goods sold$348,689
Miscellaneous Revenue$35,943
Statement of Functional Expenses (for 2011)
Total functional expenses$8,587,015
Compensation of current officers, directors, trustees, and key employees$385,259
Other salaries and wages$2,926,205
Payroll taxes$225,721
Professional fundraising services$0
Other$5,049,830
Balance Sheet (for 2011)
Total assets$32,025,164
Total liabilities$10,249,769
Tax-exempt bond liabilities$9,100,000
Secured mortgages and notes payable to unrelated third parties$300,018
Unsecured notes and loans payable to unrelated third parties$0
Other$849,751
Total net assets or fund balances$21,775,395
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$36,511,331
Gifts, grants, contributions, and membership fees received$34,833,172
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$1,678,159
Gross receipts from related activities, etc.$9,060,912
Unrelated Trade or Business Income (for 2008)
IncomeExpensesNet
Total$12,804$0$12,804
Gross receipts or sales less returns and allowances$22,851$0$0
Cost of goods sold$10,047$0$0
Gross profit$12,804$0$12,804
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$0$0$0
Unrelated debt-financed income$0$0$0
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$0$0$0
Other income$0$0$0
Deductions Not Taken Elsewhere (for 2008)
Total deductions$11,888
Compensation of officers, directors, and trustees$0
Salaries and wages$6,522
Repairs and maintenance$223
Bad debts$0
Interest$0
Taxes and licenses$471
Charitable contributions$0
Depreciation$0
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$263
Excess exempt expenses$0
Excess readership costs$0
Other deductions$4,409
Unrelated business taxable income$0
Unrelated business taxable income before net operating loss deduction$916
Net operating loss deduction$916
Unrelated business taxable income before specific deduction$0
Specific deduction$1,000
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16Poe Foundation Inc1914 E Main St, Richmond, VA 23223-6964VA1947-12$278,357
17Mary Ball Washington Museum & Library IncPO BOX 97, Lancaster, VA 22503-0097VA1959-08$166,535
18Culpeper Cavalry Museum Inc, Museum Of Culpeper HistoryPO BOX 951, Culpeper, VA 22701-0951VA1977-11$128,429
19National Railway Historical Society Old Dominion ChapterPO BOX 8583, Richmond, VA 23226-0583VA1964-11$127,378
20Casemate Museum Foundation IncPO BOX 341, Fort Monroe, VA 23651VA1985-04$107,274
Number of organizations performing similar types of work
Alaska6
Alabama16
Arkansas13
Arizona10
California72
Colorado16
Connecticut7
District of Columbia3
Delaware4
Florida22
Georgia13
Hawaii5
Iowa10
Idaho5
Illinois26
Indiana20
Kansas12
Kentucky15
Louisiana10
Massachusetts26
Maryland17
Maine6
Michigan18
Minnesota16
Missouri13
Mississippi3
Montana11
North Carolina22
North Dakota4
Nebraska10
New Hampshire9
New Jersey15
New Mexico3
Nevada3
New York55
Ohio32
Oklahoma11
Oregon11
Pennsylvania39
Rhode Island6
South Carolina9
South Dakota6
Tennessee13
Texas60
Utah5
Virginia35
Vermont5
Washington12
Wisconsin13
West Virginia3
Wyoming6
Total782

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