2023-11-09T16:41:54-06:00 2022-12-31 822829510 BURT & COMPANY CPAS LLC 630 PASEO DEL PUEBLO SUR 175 TAOS NM 87571 990 2022-01-01 836455052 MONTANER CHARITABLE TR UW CB FUNK DTD 6-14-16 MONT 5757587700 630 PASEO DEL PUEBLO SUR 170 TAOS NM 87571 FRED WINTER TRUSTEE, HERITAGE TRUST CO 5757587700 2023-11-09 1 FRED WINTER 999009999 0 MATTHEW J PACHECO P00622811 5757583964 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z FRED WINTER 630 PASEO DEL PUEBLO SUR 170 TAOS NM 87571 398001 0 X WWW.MONTANERCHARITABLETRUST.ORG X 2018 NM THE TRUST ORGANIZATION'S SOLE PURPOSE IS TO SUPPORT THE ACTIVITIES OF SEVEN PUBLIC CHARITIES LOCATED IN TAOS COUNTY, NEW MEXICO. 3 3 0 0 0 0 104884 0 0 0 211557 142562 0 0 316441 142562 271300 329764 0 0 0 0 0 0 0 73847 59632 345147 389396 -28706 -246834 3475515 3228681 0 0 3475515 3228681 THE MONTANER CHARITABLE TRUST'S SOLE MISSION IS TO PROVIDE ANNUAL SUPPORT TO SEVEN (7) PUBLIC CHARITIES BASED IN TAOS COUNTY NEW MEXICO 0 0 359630 329764 THE ORGANIZATION CONTINUED ITS REQUIRED DISTRIBUTION OF INCOME AND PRINCIPAL TO ITS SEVEN SUPPORTED ORGANIZATIONS. 359630 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3 3 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 1 0 NM X HERITAGE TRUST COMPANY OF NEW MEXICO 5757587700 630 PASEO DEL PUEBLO SUR 170 TAOS NM 87571 HERITAGE TRUST COMPANY OF NM CORP-TRUSTEE 1.00 X 41611 0 0 41611 0 0 0 0 0 0 0 91996 91996 306005 255439 50566 50566 50566 142562 142562 0 0 329764 329764 51856 25928 25928 2796 1398 1398 4880 2440 2440 OTHER FUNCTIONAL EXPENS 100 100 389396 359630 29766 0 116000 81319 3359515 3147362 3475515 3228681 0 0 X 0 0 0 0 3475515 3228681 3475515 3228681 3475515 3228681 -246834 0 X 0 0 0 X X 7 TAOS LAND TRUST INC 850373099 7 1 47181 0 TAOS VOLUNTEER FIRE DEPARTMENT INC 850282848 7 1 47181 0 TAOS HISTORIC MUSEUMS INC 850162279 7 1 47182 0 UNIVERSITY OF NEW MEXICO FOUNDATION INC 850275408 7 1 47182 0 MILLICENT ROGERS MUSEUM 136161708 7 1 47181 0 HUMANE SOCIETY OF TAOS DBA STRAY HEARTS 850342062 7 1 47182 0 DREAM TREE PROJECT INC 850462470 7 1 47181 0 7 330270 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 113844 50566 0 0 0 0 113844 50566 0 0 0 0 0 0 113844 50566 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 113844 96767 0 96767 0 96767 329764 0 0 0 0 0 329764 329764 96767 100.000000000000 96767 0 0 0 0 174465 271300 445765 0 96767 0 348998 329764 0 329764 0 0 678762 0 0 77698 271300 329764 PART IV, SECTION D, LINE 2: MONTANER SATISFIES THE REQUIREMENTS TO QUALIFY AS A TYPE III NON-FISO SUPPORTING ORGANIZATION. SPECIFICALLY, MONTANER AND THE NON-PROFIT BENEFICIARIES INVOLVED SATISFY THE ATTENTIVENESS REQUIREMENT IN TREASURY REGULATION REG. 1.509(A)-4. SPECIFICALLY, TREASURY REGULATION 1.509(A)-4(I)(5)(III) STATES: (III)ATTENTIVENESS REQUIREMENT - (A)GENERAL RULE. WITH RESPECT TO EACH TAXABLE YEAR, A NON-FUNCTIONALLY INTEGRATED TYPE III SUPPORTING ORGANIZATION MUST DISTRIBUTE ONE-THIRD OR MORE OF ITS DISTRIBUTABLE AMOUNT TO ONE OR MORE SUPPORTED ORGANIZATIONS THAT ARE ATTENTIVE TO THE OPERATIONS OF THE SUPPORTING ORGANIZATION (WITHIN THE MEANING OF PARAGRAPH (I)(5)(III)(B) OF THIS SECTION) AND TO WHICH THE SUPPORTING ORGANIZATION IS RESPONSIVE (WITHIN THE MEANING OF PARAGRAPH (I)(3) OF THIS SECTION). (B)ATTENTIVENESS. A SUPPORTED ORGANIZATION IS ATTENTIVE TO THE OPERATIONS OF THE SUPPORTING ORGANIZATION DURING A TAXABLE YEAR IF, IN THE TAXABLE YEAR, AT LEAST ONE OF THE FOLLOWING REQUIREMENTS IS SATISFIED: (1) THE SUPPORTING ORGANIZATION DISTRIBUTES TO THE SUPPORTED ORGANIZATION AMOUNTS EQUALING OR EXCEEDING 10 PERCENT OF THE SUPPORTED ORGANIZATION'S TOTAL SUPPORT (OR, IN THE CASE OF A PARTICULAR DEPARTMENT OR SCHOOL OF A UNIVERSITY, HOSPITAL, OR CHURCH, THE TOTAL SUPPORT OF THE DEPARTMENT OR SCHOOL) RECEIVED DURING THE SUPPORTED ORGANIZATION'S LAST TAXABLE YEAR ENDING BEFORE THE BEGINNING OF THE SUPPORTING ORGANIZATION'S TAXABLE YEAR. (2) THE AMOUNT OF SUPPORT RECEIVED FROM THE SUPPORTING ORGANIZATION IS NECESSARY TO AVOID THE INTERRUPTION OF THE CARRYING ON OF A PARTICULAR FUNCTION OR ACTIVITY OF THE SUPPORTED ORGANIZATION. THE SUPPORT IS NECESSARY IF THE SUPPORTING ORGANIZATION OR THE SUPPORTED ORGANIZATION EARMARKS THE SUPPORT FOR A PARTICULAR PROGRAM OR ACTIVITY OF THE SUPPORTED ORGANIZATION, EVEN IF SUCH PROGRAM OR ACTIVITY IS NOT THE SUPPORTED ORGANIZATION'S PRIMARY PROGRAM OR ACTIVITY, AS LONG AS SUCH PROGRAM OR ACTIVITY IS A SUBSTANTIAL ONE. (3) BASED ON THE CONSIDERATION OF ALL PERTINENT FACTORS, INCLUDING THE NUMBER OF SUPPORTED ORGANIZATIONS, THE LENGTH AND NATURE OF THE RELATIONSHIP BETWEEN THE SUPPORTED ORGANIZATION AND SUPPORTING ORGANIZATION, AND THE PURPOSE TO WHICH THE FUNDS ARE PUT, THE AMOUNT OF SUPPORT RECEIVED FROM THE SUPPORTING ORGANIZATION IS A SUFFICIENT PART OF A SUPPORTED ORGANIZATION'S TOTAL SUPPORT (OR, IN THE CASE OF A PARTICULAR DEPARTMENT OR SCHOOL OF A UNIVERSITY, HOSPITAL, OR CHURCH, THE TOTAL SUPPORT OF THE DEPARTMENT OR SCHOOL) TO ENSURE ATTENTIVENESS. NORMALLY THE ATTENTIVENESS OF A SUPPORTED ORGANIZATION IS INFLUENCED BY THE AMOUNTS RECEIVED FROM THE SUPPORTING ORGANIZATION. THUS, THE MORE SUBSTANTIAL THE AMOUNT INVOLVED IN TERMS OF A PERCENTAGE OF THE SUPPORTED ORGANIZATION'S TOTAL SUPPORT, THE GREATER THE LIKELIHOOD THAT THE REQUIRED DEGREE OF ATTENTIVENESS WILL BE PRESENT. HOWEVER, IN DETERMINING WHETHER THE AMOUNT RECEIVED FROM THE SUPPORTING ORGANIZATION IS SUFFICIENT TO ENSURE THE ATTENTIVENESS OF THE SUPPORTED ORGANIZATION TO THE OPERATIONS OF THE SUPPORTING ORGANIZATION (INCLUDING ATTENTIVENESS TO THE NATURE AND YIELD OF THE SUPPORTING ORGANIZATION'S INVESTMENTS), EVIDENCE OF ACTUAL ATTENTIVENESS BY THE SUPPORTED ORGANIZATION IS OF ALMOST EQUAL IMPORTANCE. A SUPPORTED ORGANIZATION IS NOT CONSIDERED TO BE ATTENTIVE SOLELY BECAUSE IT HAS ENFORCEABLE RIGHTS AGAINST THE SUPPORTING ORGANIZATION UNDER STATE LAW. (EMPHASIS ADDED). MCT SATISFIES THE REQUIREMENTS OF THE REGULATION. PER THE TRUST DOCUMENT, EACH NON-PROFIT HAS RECEIVED A TOTAL OF $47,181.50 THIS CALENDAR YEAR. FOR SOME OF THE CHARITIES THIS AMOUNT IS WELL OVER 10% OF THEIR BUDGET, FOR SOME IT IS LESS. FOR ALL OF THEM, THE DISTRIBUTIONS FROM MCT ARE SUBSTANTIAL AND IMPORTANT. THE TERM "TOTAL SUPPORT" UNDER I.R.C. SECTION 509(D) INCLUDES: GIFTS, GRANTS, CONTRIBUTIONS, SALES REVENUE, BUSINESS INCOME, INVESTMENT INCOME. IN OTHER WORDS, IT'S THE INCOME LISTED ON LINE 12 OF THE NON-PROFIT'S FORM 990. THE SUPPORT FIGURES BELOW ARE THOSE AVAILABLE ON THE SUPPORTED ORGANIZATION'S MOST RECENT FORM 990. DREAMTREE PROJECT-2020 FORM 990 GROSS REVENUE $2,041,778. THE ANNUAL DIST FROM MCT REPRESENTS 2.31% OF THE ORG'S TOTAL SUPPORT. QTRLY COMMUNICATION WITH CATHERINE HUMMEL, EXECUTIVE DIRECTOR, VIA PHONE CALLS AND EMAILS. DESCRIPTION: MONTANER CHARITABLE TRUST FUNDS ARE USED TO OPERATE THE EMERGENCY YOUTH SHELTER, STREET OUTREACH TO ADULTS & YOUTH, AND TRANSITIONAL-LIVING PROGRAM. HARWOOD MUSEUM-2021 FORM 990 GROSS REVENUE $133,369. THE ANNUAL DIST FROM MCT REPRESENTS 35.38% OF THE ORG'S TOTAL SUPPORT. QTRLY COMMUNICATION WITH SONYA DAVIS, DONOR RELATIONS & VOLUNTEER MANAGER, VIA PHONE CALLS AND EMAILS. DESCRIPTION: PRIMARILY FUNDS WERE USED FOR EXHIBITION SUPPORT INCLUDING "BUCK DUNTON AND "OUTRIDERS". PRINTED MATERIALS FOR BOTH THESE EXHIBITIONS HAVE BEEN PROVIDED TO HERITAGE TRUST/MONTANER TRUST. MILLICENT ROGERS MUSEUM-2021 FORM 990 GROSS REVENUE $535,426. THE ANNUAL DIST FROM MCT REPRESENTS 8.81% OF THE ORG'S TOTAL SUPPORT. QTRLY COMMUNICATION WITH GRETA BRUNSCHWYLER, EXECUTIVE DIRECTOR,VIA PHONE CALLS AND EMAILS. DESCRIPTION: MONTANER CHARITABLE TRUST FUNDS PRIMARILY ASSISTED THE MUSEUM IN HIRING A CONSULTANT TO UNDERGO STRATEGIC PLANNING AND FOR EDUCATIONAL PROGRAM UNDERWRITING. TAOS VOLUNTEER FIRE DEPARTMENT-2016 FORM 990 GROSS REVENUE $101,540. THE ANNUAL DIST FROM MCT REPRESENTS 46.47% OF THE ORG'S TOTAL SUPPORT. QTRLY COMMUNICATION WITH RICHARD QUINTANA, BOARD CHAIR, VIA PHONE CALLS AND EMAILS. DESCRIPTION: CRITICAL CORE SUPPORT IS PROVIDED BY MONTANER CHARITABLE FUNDS. THEIR GREATEST CHALLENGE AT PRESENT IS BURNOUT AMONGST THE DEPARTMENT AND REMOVING BARRIERS THAT KEEP COMMUNITY MEMBERS FROM JOINING THE FIRE DEPARTMENT. TAOS HISTORIC MUSEUMS-2021 FORM 990 GROSS REVENUE $165,285. THE ANNUAL DIST FROM MCT REPRESENTS 28.55% OF THE ORG'S TOTAL SUPPORT. QTRLY COMMUNICATION WITH MAGGIE GINS, BOARD PRESIDENT, VIA PHONE CALLS AND EMAILS. DESCRIPTION: CRITICAL CORE SUPPORT HAS ALLOWED FOR TAOS HISTORIC MUSEUMS TO CONTINUE TO MAKE MUCH NEEDED INVESTMENTS IN INFRASTRUCTURE. STRAY HEARTS-2021 FORM 990 GROSS REVENUE $1,434,064. THE ANNUAL DIST FROM MCT REPRESENTS 3.29% OF THE ORG'S TOTAL SUPPORT. QTRLY COMMUNICATION WITH CYNTHIS LUCAS / DONNA KARR, EXECUTIVE DIRECTOR, VIA PHONE CALLS AND EMAILS. DESCRIPTION: THE FUNDS RECEIVED FROM THE MONTANER CHARITABLE TRUST IN 2022 WERE SPENT ON GENERAL OPERATIONS/CORE SUPPORT FOR THE SHELTER AND ITS ANIMALS. TAOS LAND TRUST-2020 FORM 990 GROSS REVENUE $634,605. THE ANNUAL DIST FROM MCT REPRESENTS 7.43% OF THE ORG'S TOTAL SUPPORT. QTRLY COMMUNICATION WITH KRISTINA ORTEZ, EXECUTIVE DIRECTOR, VIA PHONE CALLS AND EMAILS. DESCRIPTION: TAOS LAND TRUST BENEFITS FROM INCOME STABILITY AND DEEPLY APPRECIATES, LIKE THE OTHER BENEFICIARIES, THE WAY IN WHICH MONTANER CHARITABLE TRUST DOESN'T CREATE HURDLES TO ACCESSING FUNDS, BUT RATHER LOOKS FOR WAYS TO MAKE ACCESS EASY. 2022 FUNDS WERE USED TO AUGMENT INTERNSHIP AND EMERGING FARMERS AND ECOLOGISTS PROGRAMMING AND GENERAL PARK PROGRAMMING FOR RIO FERNANDO PARK, AS WELL AS FOR WAGES, SUPPLIES AND EQUIPMENT. SINCE THE INCEPTION OF THE TRUST, THE TRUSTEE HAS ENGAGED THE SERVICES OF BETH KELLY TO BE THE LIASON BETWEEN THE TRUSTEE AND THE SEVEN SUPPORTED ORGANIZATIONS. MS. KELLY'S RESPONSIBILITIES INCLUDE MEETING WITH OFFICERS OF EACH ORGANIZATION ON A QUARTERLY BASIS. IN ADDITION, SHOULD AN OFFICER OF THE ORGANIZATION CONTACT MS. KELLY WITH REQUESTS OF THE TRUST, SHE IS EITHER IN CONTACT WITH OFFICERS OF THE TRUSTEE TO INFORM THEM OF THE POSSIBLE NEEDS OF THE SPECIFIC SUPPORTED ORGANIZATION. WITH THE LEADERSHIP OF MS. KELLY, A SERIES OF PERIODIC RELATIONSHIP BUILDING MEETINGS HAVE BEEN HELD WITH ONE OF THE SEVEN ORGANIZATIONS ACTING AS HOST TO INFORM THE OTHER ORGANIZATIONS OF THAT ORGANIZATION'S PROGRAMS. 0 TAOS LAND TRUST 410 LA POSTA ROAD TAOS NM 87571 850373099 47109 0 ESSENTIAL OPERATIONS TAOS VOLUNTEER FIRE DEPARTMENT 323 CAMINO DE LA PLACITA TAOS NM 87571 850282848 47109 0 ESSENTIAL OPERATIONS TAOS HISTORIC MUSEUMS 222 LEDOUX STREET TAOS NM 87571 850162279 47109 0 ESSENTIAL OPERATIONS UNIVERSITY OF NEW MEXICO FOUNDATION INC 238 LEDOUX STREET TAOS NM 87571 850275408 47109 0 ESSENTIAL OPERATIONS MILLICENT ROGERS MUSEUM INC 1504 MILLICENT ROGERS RD TAOS NM 87571 136161708 47109 0 ESSENTIAL OPERATIONS HUMANE SOCIETY OF TAOS DBA STRAY HEARTS PO BOX 622 TAOS NM 87571 850342062 47109 0 ESSENTIAL OPERATIONS DREAM TREE PROJECT INC 128 LA POSTA ROAD TAOS NM 87571 850462470 47109 0 ESSENTIAL OPERATIONS FORM 990, PART VI, SECTION B, LINE 11B THE TRUST ORGANIZATION HOLDS REGULAR MEETING AMONG ITS CHAIRMAN, VICE PRESIDENT, AND ITS PAID REPRESENTATIVE TO MAINTAIN CONTACT WITH THE SEVEN SUPPORTED ORGANIZATIONS. DURING THOSE MEETINGS, IT REVIEWS CURRENT MATTERS AND WILL REVIEW AND DISCUSS THE ANNUAL FORM 990 PRIOR TO ITS FILING. FORM 990, PART VI, SECTION B, LINE 12C TRUSTEE IS A CORPORATE FIDUCIARY REGULATED BY THE NEW MEXICO FINANCIAL INSTITUTIONS DIVISION, WHICH CONDUCTS PERIODIC EXAMINATIONS OF THE TRUSTEE. INCLUDED IN THESE EXAMINATIONS IS A QUESTIONNAIRE REQUIRING THE OFFICERS TO DISCLOSE ANY POSSIBLE SELF-DEALINGS WITH ITS TRUSTS, IN ADDITION THE TRUSTEE EMPLOYS A COMPLIANCE COORDINATOR TO CONDUCT AN ANNUAL INTERNAL COMPLIANCE REVIEW, WHICH IS SUBMITTED TO THE BOARD ON AN ANNUAL BASIS, AND IT ENGAGES AN OUTSIDE CPA TO PERFORM AN AGREED UPON PROCEDURES. FORM 990, PART VI, SECTION B, LINE 15 THE TRUST ORGANIZATION IS MANAGED BY A CORPORATE FIDUCIARY WHOSE OFFICERS REPORT TO ITS BOARD OF DIRECTORS. THOSE BOARD MEMBERS REVIEW THE ANNUAL PERFORMANCE AND COMPENSATION OF THE CEO. FORM 990, PART VI, SECTION C, LINE 19 THE TRUST IS GOVERNED BY THE ESTATE OF CLARK B. FUNK AS MODIFIED BY A JUDICIAL ORDER. THE TRUST AGREEMENT AND THE MODIFICATION ORDER HAVE BEEN PREVIOUSLY PROVIDED TO THE IRS. THESE DOCUMENTS HAVE PREVIOUSLY BEEN PROVIDED TO THE SEVEN PUBLIC CHARITIES SUPPORTED BY THE TRUST AND ANNUAL STATEMENTS SHOWING THE VALUATION AND PROPOSED ANNUAL DISTRIBUTION OF INCOME AND PRINCIPAL WILL BE POSTED TO THE TRUST'S WEBSITE AND DISCUSSED AT AN ANNUAL MEETING OF THE TRUST ORGANIZATION AND ITS SUPPORTED ORGANIZATIONS. TAOS LAND TRUST 410 LA POSTA ROAD TAOS NM 87571 850373099 PRESERVATION OF UNDEVELOPED LAND FOR PUBLIC USE NM 501(C)(3) LINE 7 0 TAOS VOLUNTEER FIRE DEPARTMENT 323 CAMINO DE LA PLACITA TAOS NM 87571 850282848 PROVIDING VOLUNTEER FIRE SUPRESSION ACTIVITIES NM 501(C)(3) LINE 7 0 TAOS HISTORIC MUSEUM INC 222 LEDOUX STREET TAOS NM 87571 850162279 OPERATE LOCAL ART MUSEUMS NM 501(C)(3) LINE 7 0 UNIVERSITY OF NEW MEXICO FOUNDATION INC FBO THE HARWOOD MUSEUM 238 LEDOUX STREET TAOS NM 87571 850275408 OPERATE ART MUSEUM & TO PROVIDE ART EDUCATION NM 501(C)(3) LINE 7 0 MILLICENT ROGERS MUSEUM PO BOX 1210 TAOS NM 87571 136161708 OPERATE LOCAL MUSEUM SPECIALIZING IN SOUTHWEST & NATIVE AMERICAN ART NM 501(C)(3) LINE 7 0 HUMANE SOCIETY OF TAOS DBA STRAY HEARTS PO BOX 622 TAOS NM 87571 850342062 OPERATE ANIMAL SHELTER NM 501(C)(3) LINE 7 0 DREAM TREE PROJECT INC 128 LA POSTA ROAD TAOS NM 87571 850462470 PROVIDE GUIDANCE & ASSISTANCE TO AT-RISK YOUTHS NM 501(C)(3) LINE 7 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0