“pom 90 Return of Organization Exempt From Income Tax ee re Under section 60%(0, 827, oF 4847(8K1) of he Internal Revenue Code (except private foundations} cpa > Do netenter social securty numbers on ths frm asitmay be made pb nertsrEts ‘tna ee > Information about Form 890 and its Instructions is at wv.ts gouorms90, inspection [A For the 2014 calendar year, oF tx year beginning and ensing B cee, |e Name ct organization 1 Employer identification number Ise" | MOUNTAIN STATES LEGAL FOUNDATION (oss [Toon business 2s 84-0736725 [128% [Number and stroot (or P.0. boxif mail isnot daiveced to test adress) [ema E Telephone number (igs, | 2596 souTH LEWIS WAY aera 303-292-2021 EE | city ortown state or province, country, and ZIP oc feign postal code G Gosnaes 3,609,601. LAKEWOOD, CO 80227 (Is this a group retry F Name and address of principal office: WILLIAM PERRY PENDLEY tor subordinates? [Yes CX]No 2596 SOUTH LEWIS WAY, LAKEWOOD, CO 80227 __|H()sosisbosinieeinrceol_—lves L_]No sora) [Joi ¢ ( aommaytiorL_T527| WN," atach ats. (600 structions) ‘J Website: b WW. MOUNTAINS TATESLEGAL . ORG. Hie) Group exemption number Be 1K Form of organization: [1 Corporation |] Trust [J Association [—J Other > {L Year of formation: 19 771.M State of tonal domicile: CO [Part Summary 1 Briefly desorice the organization's mission or most sianiicart acthiies: PUBLIC (TEREST LAW FIRM Al E| 2 Chock tie box D> LJ itthe ganization clscontnod is operations or posed of more an 25% offs et asses 3] 8. Nunerot voting enters of te governing body Part rete) 3 33 8 | 4 number of itenendentvaing members ofthe governing body (Pat i ne 18) 4 33 | 5 Total purer of indhiduals employed in calendar year 2014 Par V,kne 2a) 5 16 | 6 Total number of volunteers (estimate it necessary) ilceeseserereeecr 8] 74 Total unrelated business reve fm Pat il can © ne 12 a a. Net unoitod business taxable Income trom Form 9907, ne 34 ‘m 0. | Prioe Year Current Year gg| 8 Contdbutions ana grants Par Vil, ne 1) ("3,093 ,644.| 3,301,597. 2) 9 Program service revere (Patil, ne 29) feats _0 E| 10 Investment income (Part Vil, column (A), nes. 3, 4, and 7c) I 6,613.| 2,962. © 41. Other revenue Part VI, column (A, nes 5, 6d, Bo, 9c, 10c, and 12) Oe 292,52: 12 Tota revenue - add Snes 6 through 13 ust equal Par Vil, column i, ne 12) 3,100,257.| 3,597,088. 18 Grats and siiar amounts paid Pat IX, column (A), ines 13) a. oO. | 14 Senefits paid to or for members Part 1, turn (Ee) : 0 4g 15. Saari, other componsatin, empleyeo benats ar ix, column (i nes 510) 1/437,991.[_ 1,315,911. 8 | 40a Professional fundraising foes (Part X, column (A), ne te) [-15,849.1 23,025. 8) Total fundraising expenses Part X column (0), ine 25) e574, 355. 1D) 7 omer expences Part x, column (8), nae TaTtd, 114246) $54,336.| 915,833. 48 Total exponeos. Add tings 1817 (rust equal Part, column no 25) | 37308/176.| 2,254,769. 49_Rovenve less expanses, Subtract ine 18 from fne 12, 792,081.' 1,342,319. Be ‘Beginning Cawent Yaar | End of Year 28) 20 Total assets (Part X. ine 16) 7,585,517.| 9,178,234. £2) 21 Total iablios (Pat X. ne 25) ee 432,847. 463,502 3| o> jot sssote oc fund balances, Subvact Ine 21 from Ine 20 7,152.670.| 8,714,732. Part Il | Signature Block. Uae eral of pray | declare tat fave examined his eta, nding compan schedules and statements and ote best of my krowede and Bel, is tue, comet nd comay Siga Here: WILLIAM PERRY PENDLEY pe or pra nar and tie Teaaine wepnors ane Papas 7 alee Paid BROCK AND COMPANY, CPAS ie AS | sonar 00583199 Preparer (Fiisrame_j. BROCK AND COMPANY, @PAS, P I-Ye5" enter the name ofthe foreign county: | See instruotons fring requtoments for FnCEN Form 174, Repos of Foreign Bank and nancial Accounts FAR), | ‘50 Was the orgerization a paty to a prohibited tax sheer transaction at eny time ing the tax year? sa |x Did ary taxable party not the organization thet was ors a party to a profited tax shoter ansacton? wi 1x € 1° Yes," one 5a or 5b, as the orgenzalion Be Form 68087? sel | 62, Does the organization nave anu ross receipts tht ere rermal reater than $100,000, and ide organization soit 1 any contibutions that were nok tax deductible a charable contbutions? «| ox b "Yee," ate exganizaton etude wah every sociation an express statement that such corrbuons gis were nt tax doce? & 7 Organizations thot may receive deductible contbutions under section 17O(¢) Did ine oganatn receive payment excess of $75 made party 2 onto ad par fo goods ar serves proved to tepayo?| 7a | |X b It*¥e5, ei the cxganzation ntty the donor ef tho value ofthe goods or seeioesprovidee? 7 Did the organization sel, exchange, or otherwise dispose of tangble personal property for which it was required to Be Form 82827 Lre| | x 4 1*¥e5," ncicato the number of Forms 8282 fled dung the year a «Did he oxgarization receive any funds, ecty orindkecty to pay premiums on a personal banat conract? w| ix De the organization, during the year, pay premiums, drocty or ecty, ona personal Benet contact? mf 1x 4 the orgarization caves a contribution of qualified intelectual property, ll tho organization fe Farm 6899 as requted? | 7a | |X hf theorgarization rceveda contribution of cars, oats, planes, or other voices, id the ergarizaion flea Form 1080-6? [mn |_| 3 18 Sponsoring orgarizations maintaining donor aeised funds. Oi a donor advised tund martin by the sponsoring organization have excass business holdings at any timo ding the yaar? 8 x 9 Sponsoring organizations maintaining donor advised funds. _2 id the sponsoring crganiation make any taxabe dstibutions under section 49652 sal | bid the sponsoring cxganzation make a distribution toa donor, donor editor, related person? ob 30 Sootion 604(0)7) organizations. Eta: ‘tation fees anc capital contbutlons included on Pat Vl, ine 22 10a Gross receipts, cluded on Form 990, Par Vil Ine 12, for pubic uso of ub facies 500 zane 41 Section 601(0} 1) organizations. Ent ‘8 Gross income ftom members or sharcholsers Ya Gross income from cher sources (D0 not net amounts de or paid to her sources against amounts cue 0 ecaive fom them.) 11 ‘2a. Section 49471} non-exemot charitable trusts. Is the organization fing Form 890 in eof Form 10612 ‘ta If", enter the amount of tacexemp interest receive of accrued dng the year ‘12 48 _ Section 601(¢/29)qualiied nonprofit health insurance isevers. 2 (s the oxgrizaton tcensd to issue quel heath plans in more than one sate? “a Note. See the instructions for ackitional information the organization must report en Sched 0. Enter the arnount of reserves the organization is equred to maintan by the states in wren the ‘rgerization is iconed to issue qualifed heath plane 18 © Entor the amount of 80785 9 MAM aes a $90 “a_i the organization receive any payments for door tanalng s2vces sing the tax year? 4a[ 1X bb "Yes," hast fed a Form 720 to report these payments? "No, erovide an explanation in Sehedue O “4 Form 990 (2014)Governance, Mar ant, and Disclosure For each Yes" response to nes 2 through 7b below, and fora "No* response to ine 8a, 8b, or 10b below, descrte the orcumstances, processes, or changes in Schedule O. Sae hstructions. Check Schedule 0 contalns a response ornate to any ine inthis Part VI we Section A. Governing Body and Management Yes| Wo. 1a. Erter the numberof voting members of the governing body atthe end ofthe tx year val 33 tere are materi terencas in voting rts among members othe governing Boy, or he governing by delegated broad author oan executive commitee ar simi comme, exlin Schedule 0, Enter the number of voting members incudad in ine ta, ove, who are independent w} 33) 2 Did any officer, rector, bustee, or key employee have a family relationship ora business reiationship with any other officer, director, trustee, or key emeloyee? 2 x 3 Did the organization delegate contol ever management duties customary performed by or under the direct supervision of ofcors, ckectors, or trustee, or ky employees to 2 management company or other parson? a{ |x 4 Did the organization make any significant changes to ts governing documents since the prior Form 980 was fe? 4 x 5 Did the oxgarzation become aware during the year ofa significant civesion of the organization's assets? 6 x ‘6 Did the organization have members or stockholdars? glean Ta Did the organization have members, stockholder, or oiler persons who had the power to elect or appoint one or ‘more members of the governing body? ta x 'b Are any govomance decison of the organization reserved to (or subjact to approval by members, socknolders, or persons ether than tha governing body? i x {8 Di the orgniaton contemporaneous documt te mesg hal or witen actions undstken curing the yearby he lowing: ‘9 The governing body? sal x | 'b Each committee with author fo act on behalf of the governing Boay? Ceo |x | 9s tne any officer, crector, trustee, of key employee listed in Part Vl, Section A. who cannot be reached atthe organization's maling address? if "Yes," prove the names and adresses in Schedule O 8 x Section B. Pol ie (This Section B requests information about pofcies not required by the Internal Rovanwo Code) 408 Did the oxganization have local chapters, branches, oraffiates? 0a, x 'b If Y0s," dd the organization have wraten policies and procedures governing the activites of such chapters, ates, T and branches to ensure thei operations are consistant with the organization's exempt purposoe? ‘Via. Hes the organization povided a complete copy ofthis Form 990 to all members of its governing body befor fing the fom? Describe in Schedule O the process, it any, used by the organization to review ths Form 960 1 2a Did the organization nave a wrtten contct of interat poly? If ‘No,” go to ne 12 sea X bb Were otters, arectors or trustees, ndhey emoloyes requ to disclose annually interests that coud give ris oconticts? vay XT 4 _Did tho orgarizaton have a wrtten whistleblower poioy? * 116 Did the process for determining compensation ofthe tofowing persons include a evisw and approval by Independent i | 16 «Did the organization regulary and consistently monkor and enforce compliance withthe potcy? If "Yes," describe TT in Scheciuie © how this was done Did the organization havea written document retention and destruction poScy? ran ‘persons, comparabifty data, and contemporaneous substantiation ofthe deliberation and decision? ‘a The organization's CEO, Executive Director, 0” top management official val | xX bb Other officers or key employees of the organization ... [aso [| x” IF Yes" to line 18a or 18b, describe the process in Schedulo O (00 ntructons), 32_Did the orgarization invest in, contribute assets to, or participate ina joint venture or similar arrangement with a taxable enti during the year? ae 16a 'b "Yes," cid the organization follow a witten pobcy or procedure raquing the organization to evaluate Ie participation injoint venture arrangements under anpicable fedecal tax aw, and take steps to safeguard the organization's ‘exempt status wih rasouct to such arrangements? 16 Section C. Disclosure ee i ‘7st the states with which a copy of this Form 990 required to be fled PAR, ME, MI, MN, MS ,NM,NY,NC,OK,OR,PA,SC 48 Section 6104 requites an organization to make ts Forms 1023 (or 1024 t applcabie), 990, and 920-7 Section 507(eXS}s only) avatable for publ inspection. Ingicate now you made these avaiable. Chock al that apply. CX) own website — [1 Another's website LX] Upon request. [] other explain in Schedule 0} 18. Describe in Schedule O whether (and if 50, how the organization mada ts governing decumants, confit of interest polcy, and financial ‘20 State the name, acres, and telephone number ofthe person who possesses the organization's books and records: statements avaliable to the pubic during the tax yar. JANICE ALVARADO, V.P. OF ADMINISTRATION - 303-292-2021 2596 SOUTH LEWIS WAY, LAKEWOOD, CO 8022) SEE SCHEDULE O FOR FULL LIST OF STATES Form 890 (2014)¢ 14 MOUNTAIN STATES LEGAL FOUNDATION 8407367: ‘Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors {Check i Schedule © contains a response of note to any ino inthis Part Vi oO Section A Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. ‘18 Complete this tabe for al persors requize to be listed. Report compensation forthe calendar year ending wth or within the organization's ax yea ‘© List al of tho organization's eurrentofficrs, crector, trusts (whether invisuals or organizations), regardless of amount of compensation, Enter in osturns (Df), and (fl no compensation woe pal * List al ofthe organization's current key employees, i any. See instructions for defntion of "key employee." © Ust the organization's five current highest compensated employees (other than an officer, dector, trustee, or key employee) who receved report: able compensation (B0x'5 of Form W2 anor Box T of Form T0S9.”1SC) of more than $100,000 from the organization and any reated organizations. ' Lst all ofthe organization's former officers, key employees, and highest compensated employees who roceivad mare than $100,000 af reportable compensation from the organization and any related o:ganizations, '* List al ofthe oxganization’s former directors or tustees that received, inthe capacity as & former crector or trustee ofthe organization, ‘mote than $10,000 of reportable compensation fom tne organization and any related organveatons LUst persons inte folowing oc: nda wastes or drectrs; ttuonal tastes; for; Key employees ighest compensated employees; and former such persons, (7 Check this box if neither the organization nor any related organization compensated any current officer, ractor, 0° trustee. « © © © © 0 ame and The Aver09e | oni PSS enw | Reportable | Reportable | Estimated hours per compensation | compensation | amount of ook tom from rates ‘other gstany | the ‘cxganzations | compensation roursfor | 2) ‘organization | qw2riogswvisc) | rom the rested | 3) E wi2rosesnsoy coxpaniation losenizatons| 2 | 3 ‘and related aow || 3] cexpanizations toy 13/812 ()goms R. oxasoN 0.00 me 20D x : _o, 0 (2) JACK SLOWSRROM, B50, 10.00 carman x| Lx o. (2) ERNEST ANGELS, oR 0.00 maxun 20D x|_| 0. (4) PETER A. BOTTING 0.00 apie Bop x 0. (5) STEPHEN x, BROPHY (0.00, omen. 00 x 0. 6. (6) GboRGe @, BYERS 0.00 nee 300 = x 0. Oo. (7) she D. HAAS, E50. E esas 20D x 0. oO. (8) BRENT uSSOH esazR_BoD Sac x 0. o. (8) DALLAS P. HORTON, Ov, HS 0.00 MExER_B00 x 0. o. (40) TWoNAS ¢, EPPERSON, 550. 0.00 uemen pop x 0. o. (2) Jom P. RANE 0.00 ewes x onl on 0. (22) KAREN D, KENOUEDY 0.00 ne BOD x 0 o. 0. (13) RONALD H, EROMP 0.00 aawmen 200 x o. 0. (14) RIOTS GRE, OR 0.00 agaamen 20D x 0. 0 (25) pave 6, weCKRE ems, Bop x 0 0 O. (16) DAVID AELEN NE GMBER oD x 0. 0. 0. (17) FRANK §. PRIESTLEY. | 0.00 wawen pop x 0. 0. ‘amor ware Form @90 (2014)C ¢ Form 990 (2014) MOUNTAIN STATES LEGAL FOUNDATION 84-073672:! Page 8 [Part VIl| section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued) 0 © ©, ©) ©) © Name ana tle average | Postion. | epertable Peperabic | cetmated hoursper |iGetncSmecenesonse| compensation | compansation | amount of wool | stent Sareea) “rom trom rated ‘other (ist any the coiganizatons | compensation hours ter lz cerganizaton | qw2rroaemisc) | ~ trom the roated | | waroso mise, cxgenzation «ganizations E ad lated Ele e organizations E\BS| Ge) wawien &, RawaRRe sume op seeEESE x 0. 0. (19) gommt B, ROCKWEEL, PLB, rene nop x o. 0. 0. (20) STEVE ScHALK wENER BOD é ~ |x 0. 0.1 o. (20) 10a §, sExTOR 0.00 exe 200 x 0. (22) coms B, SHADEGS, REO. 0.00 EER DoD x 0. (23) bon SiRRCROR? | exe 200 x] aE 0. 0. o. (24) &, SBRRID SHEPTELS ween 200 x 0. o. (25) LELAND, HOGA ux@En_ 30D x 0. 0. o. (26) DON 1. SPARKS wice-curIAR x) [x 0. 0. o. ‘tb Sub-total > 0. 0. O. ‘© Total fom continuation sheets to Part Vi, Section A >» | 539, 587, 0. 78,052. Total (add tes tb and 1c) » [—_539,587. —0.| 78,052. Total pumber of naviduas(rlclng but act ited to te detec above) who redeved more than $100,000 of reportable compensation fom the ganization D> 2 Yes [No 3 Did the organization Ist any former acer, cractor, oF utes, Key employes, ohighost compensated employee on / line 122 if Yes,” complete Schedule J for such indildual Ls x 4 For any Inividua sted oa ine tas the sum of reportable compeneation end other compensation fiom the ogenization | and related organzations greater than $180,000? If Yes,” complete Schedule J or such nv alx '5 Did any poron sted onto Ya roceivo or aceruo compensation from ary unrelated orgerization or icv for sence renderes tothe organization? i "Yee," camolete Schedule Jor such person ‘Seation B. Independent Contractors a : “1 Compiet this tabe for your five highest campansatod indopandent convactors that acaived mare than $100,000 af compensation fom the organization. Report compensation forthe calendar year ending with or within the organization's tax yea. “ © © Name and eusiness address NONE Descrintiono services Compensation | | 2 Total number of independent contractors (rcucing but rot Inte to those ited above) who received more than ‘$100,000 o compensation from tha organization De 0 teen SEE PART VII, SECTION A CONTINUATION SHEETS Form 990 014)900, [Part Vil] Section A._ Officers, Directors, Tr 1A) * Name an te verge | Postion Reporabie eporaie | Estimated nous | (eheckal tht apy | compensation | compensaton | amount of per ‘ron ‘rom elated ‘ter teak : the crganzatens | compeneaton (istary | ¥ t organization | qvavtoseMiso) | from the rouretor |= (warraa@ aso; ergenzaton rated [3/9 i nd related lomarizatons| =| 31 | £ . corgenizations teow | 8/8) 4182 wo [515/818 [2[8 (27) LYNDON C, TAYLOR 0.00 ‘MEMBER BOD. x 0. 0. oO. (28) wrtuzaw @, BTZAN 0.00 ‘MEMBER_EOD x 0. oO. oO. (29) NICK NOBLE 0.00 ‘MEMBER BOD Xx 0.) 0. QO. (20) DAVID F, CRABTREE, ESQ. 0.00 ‘MEMBER BOD x 0. 0. oO. (31) noamn af, eRMATE 0.00 ‘MEMBER BOD. xX 0.) a oO. (32) BBnER K, BLLSON 5.00 (TREASURER x x 0. 0. oO. (33) nor 6, come 0.00 ‘MEMBER BOD. x 0. Oo. 0. (30) staves 3, cecmen 0.00 ‘VP & CHIEF LEGAL COUNSEI 7 x 170,775.| O.| 21,672. (33) ance x, anvasao 0200 ‘VP OF ADMINISTRATION x 86,312.) O.| 19,040. (36) WILDIAM PERRY PENDLEY 40.00 PRESIDENT x 282,500. 0.| 37,340. ‘Total to Part Vil, Section A, ine 1c 539,587 78,052.c Q Form 960 2014 MOUNTAIN STATES LE NAT: 84-0736725__Fage9 [Part Vit | Statement of Revenue Check f Schedule O contains @ response or pote to ay fie inthis Part Vl rane | tale | unttes |epenlagee ‘exempt function business ‘rom eee one overs | sas, Federated campaigns 12 'b Membership dues tb Fundraising events 1c a ‘ Zl f Reiated organizations 10 Goverment grants contibutions) [te ‘otter controutons, cts, oants, and similar amounts not acluded above... [af [B, 301,597. 9) Neneh santbtan neeasin ee HIS. 8,164.| fh Total. Ado tines Ta.tf >, 303,597. Business ©: t H # E i : i [and Otner St Program Service Revenue ‘All other program service revenue Total Add tines 222f > Investment income (nclucing dvigends, mterest, and other simiar amounts} >» 4 Income from investment of taxexemet bond proceeds De ‘Ss nal 1.270.) 7,270. 5 Royalties fea |W) Perea 2 Gross rents » Loss: rental expenses © Ranta ncome or (oss) i i 4 Net rental income or oss) > Gross amount from sales of | () Securities | (i) Other | assets otner tnanirventory [8,205.4 bb Less: cost or other basis and sales expenses 8,163.| 4,350.| © Gain or (oss) 42.] -4,350. Net gain or oss) 2 p| -4,308.| _~-4, 308. 8 a Gross income from fundraising events (not including $ of ‘contributions reported on ine 10). See Patt V, ine 18 al b Loss: direct expenses >| ‘© Net income or foss) trom fundraising events 9 a Gross income from caring activites. See Past IV, ine 19 al bb Lass: drect expenses... >| © Net income or Joss) from gaming activities > 10 a. Gross sales of inventory, less returns, ‘and allowances : a b Loss: cast of goods sold b -¢_Net income o- joss) from sales of inventory > ‘Miscelaneous Revenue jusiness Code ‘MISCELLANEOUS —__ | 900099 | 292,529.) 292,529. Other Revenue ‘Rother revenue Total. Add ines 114-114 292,529.| 42 Total revenue, Se instructions 597,088.| 288,221) ol 7,270. Re, Form 890 (2014) vvown 990 e014) MOUNTAIN STATES LEGAL FOUNDATION [Part IX] Statement of Functional Expenses ( 84-0736725 Pago 10 Sactian 501(6\(@) end 501(6)4) orgenizaions must complete al columns. At other organizations must complste coumn (Ay of Rote to any tine nls Part (Check if Schedule contains 2 spor ‘Do not nclide amounts reported on ines 6b, 7b, 8, 8b, and 106 of Part Vl a Total Sebenses @, Program service eoenses, Managétent and saaifogecas Co Funding pense 11 Gras and other asistace to domestic organizations and domestic governments. See Part IV, ine 2t 2 Grants and other assistance to domestle Individuals, See Part IV, na 22 3 Grants ang other assistance to foreign ‘organizations, foreign governments, and foreign individuals, See Part IV, fas 15 and 16 4 Benefits paid to or or members 15 Compensation of eurent officers, directors, trustees, and key employees 565,518. 400 564.) 89,696. 75,258. 6 Compensation notinsuded above, to isquaied persons (as etned under section 4968(7K1)) 3nd persons casried in seation 4958(0K9N8) 7 Other salaries and wages 457,212.) 343 351.) a5, 708), __68, 157. 1B Pension plan accruals and conrinutans (neluge section 401k) and 403(0) employer contrbutons} 54,167. 39 416.) 8,173, 6,578. 9 Other employee benefits 172,856. 120 285. 26,184. 26,387. 30 Payroll taxes 66,158. 156.) 8,804. 10,19 11 Fees for services (non employees): Management Legal ‘Accounting 112,315.| 80 726.) 26,909. 4,680. Lobbying Professional uncaising services. See Part, ne 17 23,025. 23,025. Investment management foos (Other (tine 14g amount exceeds 10% of line 25, column (A) amount st ine 119 expenses an Sch 0) 12,480.) 12,480. 12 Advertising and promation 13 Office expenses a9, 116.) 37 915.) 9, 881.| 1,320. +44 Information technciogy 15 Royalties 16 Cocupancy 48,534.) 36, 896. 9,638, 47 Travel 51,653.) 49 194.) 2,459. 18 Payments of wavel or entertainment expenses ‘or any fader, state, or local pubic officials 419 Conteronces, conventions, and meetings 44,73) 35 839.) 8,960, 103. 85. 18. 20 Interest 21 Payments to amtaes Depreciation, depletion, and amortization 39,253, 504.) 6,657, 92. 38, 846.| 157.1 3,328. 761. 22 23° Insurance : 26 Other expenses teize expanses not covered above. (Lstmisetaneous expenses i ine 2, ne Dae amount exceeds 10% of ine 25, column (2) mount stk 24e expenses on SveduleQ}) FUNDRAISING EXPENSE 382,360.) 186.) 337,174, LIBRARY MAINTENANCE. 39,338.) 338.) DIRECT MAIL 26, 438.1 438.) 23,916.| 916.) S © COMMUNICATIONS/ PRINTING a ‘Alother expenses 46,682.| 1,631, 2,254,769.| 931.) 245,583. 25__ Total funetional expenses. Addtines {through 24e '26Jointeoss. Complete his ie onli the organzaton| ‘reported in cola (8) pint costs rom combined ‘educaonl main and fundraising soletaton, rect ee [son Form 980 2014)¢ Form 990 014) MOUNTAIN STATES LEGAL Fi ‘TON 84-0736725 Page 11 Part X [Balance Sheet 4 EOUNDATION 840736728 Page 11 Check f Schedule O cose a response of rte to any the n 0W Pan CI «“ 8) Beginning of year End ot year 1 Cash - noninterest-bearing 236 ,310./ 4 662,403. 2 Savings and temporary cash Investments: 1,624,988.) 2 1,168,257. 3 Pledges and grants receivable, net 243,514.| 3 153,464. 4 Accounts receivable, net 29,047.) 4 2,763. 5 Loans ang otter recwvadies from eure and former ofcers, decor, trustees, koy employees, and hichost compancated employees. Complte Par I of Schedule L 5 i 6 Loans and other receNvabes trom other disqualios poreons (as Seined under section 4988((1), persons doscrbod in section 488(¢)(B}, and contouting | employers and sponsoring organizations of ection 801(6K5) voluntary | 2 | _employene baneflary organizations (eee ht), Complte Part of Sch Ls : § | 7 Nowes and tans recehabie, ret z ~ | a venores for sale or use 3 | 9 Prepaid expenses and deferred charges 40,058. 9 | 63,624. 10a Land, bulcings, and equpmant: cost or thee | basis. Comptete Part VI of Schedule D 40a 1,879,227.) ; } 'b Less: accumulated depreciation 40 677, 566.| 1,219, 398./ 1 1,201,661. 11 Investments pubely traded secur oo 12 Investments tne secures, See Par 1, ine 11 he 12 avestments- programelated. See Pat, fe 11 18 14 ntangiie assets 14 15 Other assets. See Part IV, ine 11 4,192,202.| 15 5,926,062. 16 _ Total assets. Add lines 1 through 15 (must equal line 24) 7,585 ,517.| 16 9,178,234. 17 Accounts payable and accrued expenses 331,454] 17 386,184. 18 Grants payable 18 19 alered revenue 0 20 Taxexempt bond ladies 20 21 Escrow or custadal account tbl. Complete Part IV of Schedule D 24 a | 22 Loans ana other payables to curent and former ocr, cectors, trustees, 1 ey employees, highest compensated employees, and cisquafid persons. | Complete Pat I of Schedule. 22 23 ‘Secured mortgagee and nates payabia to unrelated tied parce 23 24 Unsecured notes and loans payable to urrlated third patea 24 25. Other Eabitos (cluding federal income tax, payables to rate the! partos, and other abies not ncluced on nes 17-24), Cmpsate Part X of ‘Schedule D 101, 393.| 25 77,318. 26 Total liabilities, Add lines 17 through 25 432 ,847.| 26 463,502. ‘Organizations that follow SFAS 117 (ASC 958), check here L&E] and ‘complete fines 27 through 29, nd nes 33 and 34. i 27 Unrestricted net assets: 6,103,979.| a7 7,654,942. |B | 28 Temporary estcted net assets 164,735.| 28 161,717. $ | 29 Pormancnty esticted nt assets '883,956.| 29 898,073. é Organizations that do not follow SFAS 117 (ASC 958), check here Be [| | and complete nes 20 through 34. | 2 copia sooscr tut nia or curt ns 20 8 | 91 Paitin or capital cups, oriand, buildin, oF exupment find 31 | 22 Retained earings, endowment, acourasated income, or other finds 32 = | 33 Total net assets or fund balances 7,152,670.| 33 8,714,732. 34 Total abilities and net assets/fund balances: ! 7,585 ,517.] 34 9,178,234. Form 990 (2014)C ( ¢ Form 990 2014) MOUNTAIN STATES LEGAL FOUNDATION 84-0736725 Page 12 Part XI | Reconciliation of Net Assets Check if Schedule O contains a response or note to any line in this Part Xt im 4. Total rovenuo (must equal Part Vil column (A, fne 12) 4 | 3,597,088. 2 Total expenses (must equal Pat IX, column , ine 25) 2 2,254,769. 3 Revenve less expenses. Subtract ine 2 trom ine 1 [s| 1,342,319. 44 Net assats or und balances at beginsng of yar (ust equal Pat X, Se 33, cok 4 7,152,670. 8 Neturrealzed gains fosses) on investments el 219,743. 6 Donated services and use of facies el ae 7 tavestment expenses z 8 Prior peiod adjustments 8 9 Other changes in net asso or fund balances explain Schedule O) 2 40 Not assets or fund balances at end of year. Combine ines 3 through © frst equal Part X ine 33, column 8) 40 8,714,732. Part Xill Financial Statements and Reporting Check f Schedule O contains a response of rote to any ne in this Part XI. = 1. Accounting method used to prepare the Form 990: [—} cash CK] Accuat [other Ifthe organization changed is metnod of accounting trom a pier year or checked “Other,” explain h Schedule 0 2a. Were the organization’ nancial statsmente compiled or reviowed by an independent accountant? 2a x I "Yes," check a box below to indicate whether the financial statements fr the year were compiled or eviewed on a separate basis, consolidated basis, or both: [1 separate basis [] Consolidated basis. [_] Both consolidated and separate basis bb Were the organization’ nancial statements audited by an independent accountant? Loe | x "Yes," check a box below to indicate whether the hancial statements forthe year ware audited on @ separate bas ‘consolidated basis, or bot: CX) Separate basis — [_] Consolidated basis © [_] Both consolidated end seperate basis. {© IF "Yes" to ne 2a or 2b, does the oxpanization have a committee that assumes responsibilty for evesight ofthe aut review, or oomplation of ks financial statements anc selection ofan independent accountant? zo | x Ifthe crpanization changed either its oversight process or selection process during the tax year, explain in Schedule O. 3a Asa result of a federal award, was the organization required to undergo an audit or aux as set forth in the Single AL Act and OMB Cicvlar A133? 3a bb If "Yes," did the organization undergo the required auditor audits? I the organization di not undergo the required audit cor auttits, explain why in Schedule O and describe any steps taken to undergo such audits Es erm 990 (2014)( ( ee Public Charity Status and Public Support —; 2014 fore eee Compete it te organization ea section 50%(e)) organization ora section 4947(a(1) nonexempt charitable rus. Attach to Farm 900 or Form 900-E2. pen to Puc > tvomation shout Scheu A (arm 860 or 680 2) ands stone st wane gov/torms0, inspection Name of te orgarizaion Employer entiation number MOUNTAIN STATES LEGAL FOUNDATION 84-0736725 Part | Reason for Public Charity Status (aroianizaiors mst complete this pat) See scion “The etgnization i ota pcvate foundation bocause is: For nes 1 through 1 check ony ane box) 1 [1 Acturen, convention of churches, o association of churches describes n section 170K WAN). 2 LJ Aschoo) descrived in section 170(b) 1)AMi. (Attach Schedule E) 3 2] Anospita ora cooperative hospital service organization descrived in section 170(b)(1KANi, 4 (Z) Armedical research orgriztion operated in conunction wth a hospital descbedin section #70(o) WAR). Erker he hospitals name, ety, and state Ese 5 (C1 An organization operated forthe bof ofa calogs or univery nod a operated by 8 Governmental ur desorbed in section 17O(bX KANG. (Comolete Pat I) 6 (1 A reser, state, or bcal goverment or governmental unt describes in section Y7O(eHAKY 7 CX] Anorganization that normally receives a substantial part of ts support from a governmental unt or from the general publ: described in section 17O(bKKAKWD Complete Pat.) 6 7 A commu trast described in ection 700K AK, (Complete Pat) 9] An organization that normaly receives: (1) more than 93 1/9% of ts support from contributions, membership fe08, and gross reesipts from aciviis related tots exemot functions subject o certain excentions, and @) no more than 3 1/9 of ts supper tom gross iwestment income and unrelated business taxable Income fess section 511 ta om bushsses acquired by the ogarieaton alter June 20,1975, See eeetion 500132). (Complete Pat) 10 [1] An organization arganizad and operated exchisively to test for pubic safety. See section 508(a) 4). 11 2 Ancrganization organized and operated exclusively forthe benefit of to perform the functions of oF cary Ou the purposes of one oF more publi supported organizations described in section 600(aK1) o section 609{a)(2} Soe Saetin S093). Chock tho Boxin ngs 11a trough 116 that deserbes tho type of supporting organization and complete Ines 176,11, and 119 a [1 Type LA supporting organization operated, supervised, or controlled by its supported organization(s), tycally by giving she supported organizations) he power to requary appoint or elect a maj of the Sectors osteo he supporting orgarizaton. You must compete Part IV, Sections A and B. Type A supporting organization supervised ox cotioled in connection wth ks supported ergarizatons, by Paving convolor management of the supporting orgeriztion vested inthe same person that contol or manage the supported orgarizatons). You must complete PartV, Sections A and ©. © J Type tunetionall integrated. A suppoting ocarzation operated in conection with, and funetonaly inoortod wh ts supported organization(s) (ee instuctons). You must complete Part, Sections &,D, and E Type non-functionaly integrated. A supporting organization operated i connacton wit its supports erganizatons) ‘hat a not functonaly tegrated. Te organization goneraly must saisty a dstribution requirement are an attontveness requitement (e2instuctions). You must complete Part, Sections A and D, and Part. ¢ 1 Check is box me organization rceveda uriten determination from the RS that ts @ Type |, Tyee, Type Ib ‘unctenaly tegrated, o Type Il nonfunctional integrated supporting organtation Enter the number of supported orgeizations (fessensessaeas) ‘9. Provide the fotoning information about the supportes organization(s) {@ Name af supported HEN Gil Type of orgonzatian POTTS Re STARTER] T)Rnountcheneiay | (wiAmouitf ‘rgnzaton Geitasoninas | (ede | snoneen other support 08 store or RC secton Instore) Inti ‘ecsrsinctersy | Yes [No er Total ‘HA For Paperwork Redction Act Notice, see the Instructions for ‘Schedule A (Form 890 oF 990-€2) 2044 Form 990 or 990-82. «casei on.44(Complete ony i you checked the box on lino 8, iule for Organizations Described in Sections 170(b)(1)(A)(N) and TORN .0F 8 of Pat Lori the orgarization fled to quay under Pat I Ifthe organization fale to quality under the teats ksted balow, please complete Part) Section A. Public Support ‘aendar year (or fiscal year beg 1 6 in) >] _(@)2010 we)2att (0202 (2018 (@2018 i Gite, grants, contribution, and _mombership fess reeaived. 20 not Include any “unusual grants.) 2379519. 2585105,,| 2829762. 3093644.| 3309761.1.4197791. ‘Tax revenues levied fr the organ {zation’s benefit and either paid to lor expendod on its behat ‘The value of services or facies fumiched by a governmental unt to the organization without charge Total Ad’ Snes 1 through 3 2379519. 2585105, 2829762. 3093644,| 3305761.[14197791. ‘The potion of total contributions by each person (other than a ‘goveemental unit or publicly supported organization) included ‘on ine 1 that exceeds 2% of the “amount stown on ine 11, ‘column 4705241. Public support suet ine ta 2492550. Section B. Total Support ‘Calendar yea (0 scl year beginning in) | __ (=) 2010, 7 8 ey2ar (o)2012 qa20 | _(e)2014 (nota ‘Amounts from ine 4 2379519.) 2585105. 2829762. 3093644,| 3309761.[14197791. ‘Gross incemne trom interest, ividends, payments received cn secures fanart, royaties ‘and income ftom similar sources 13,424, 11,974. 8,318. 7,2776.|__7,270.| 48,762. [Net income from unre Activites, whether or rot the Dbusinossisregulatly canted on st business 40 Other income, Do not neluse gain rss rom the sale of capital ascot (Expl in Part V1) 292,346.| 292,346, 41. Total support. Ad ines 7 Uwough 10 4538899. 2 Gross receipts tom lated attest, Ges natustions) al 39,451. 48. First fve years the Form 990 forthe organization's fee, second, thd, fourth rf tax yoar asa section SOV ENS) ‘organization, check this box and stop here >C Section C. Computation of Public Support Percentage “Publ suppor percentage for 2014 gine 6, column lived by Ine 1, ealuma Gi) a 85.93% 416. Puble euppor percentage trom 2013 Sshedue A, Pa I ie 15 90.24% ‘0a 98 19% support est - 2014 the organization did rot check the box on ne 13, and ine 4 831896 or mar, check tis box and stop here. The ganization qualifies as a publicly supported organization > 93:170% support test -2013 ithe orgarization ad not check abox an tne 19 oF 16a, and ne 1518 39 1/96 or more check this box ‘and stop here, The orpariaton quails os a publ suppeted erganiation >o 11a 10% focte-ond-clreumstances test -2044, te organization i ot check & boron fe TS, 1a F165 an ine 14 136 of xe, nd tho organzaton net te “act andckuretances et, check ts box ana stop here, Ean inPat iho the oreaniation meets the "facts and-circumstances" test, The organization qualifies as a publicly supported organization -O 10% facts-and-croumstances test = 201 the ogaiation Got chock ator one 1,16, 1650" 17a anne Tis 13 tre arate cgaiaton meas tho “ate anc croumstances" et, check tis box and stp here Exon in Pat Vi now he Crgerzation meets the “eotvandccmstances" text, Te organization quale as a pubicly supported omarion 48_ Private foundation, ha oman drat check ax nin 1,16, 18,17, 7b chav is box end sessions Le) ‘Schedule A (Form 990 or 960-£2) 2014¢ C ‘Schedule A Eom 990 or 990-£7) 2014. Page 3 Part Ill | Support Schedule for Organizations Described in Section 509(a)(2) (Complete only you chacked the box on ine 9 of Part orf the organization failed to quai under Part I the organization falls to quality undar the tests fisted below, please complete Part I) Section A. Public Support ‘Calendar year (or fiscal year beginning in) | __(a) 20710 (e201 (2012 (02013 [_(@) 2014 (fTotal__— 1 Gifts, grants, contrioutions, and ‘membership fees received. (o not include any “unusual grants") 2 Gross receipts from admissions, merchandise sold or sorvices per formed, or facts furished in any activity that is related to the ‘organization's tax-exempt purposo 8 Gross receipts from actives that {are not an unrelated trade or bus: iness under section 513 4 Tax revenues levied for the organ- lzation’s benefit and either paid to ‘or expended on its behalf ‘5 The value of services or faciltios furnished by a governmental unit to ‘the organization without charge 6 Total Ad lines 7 through 5 ‘Ta Amounts included on ines 4, 2, and ‘Steceived from disqualified persons bb Arounis rcuoed en ines 2 ane 3eeavee reed tha gest of 50006 96 ote © Add lines 7a and 7b 8 Public support satin Section 8. Total Support ‘Galendar year (or fiscal year begi 9 Amounts from ine 6 10a Gross income from interest, dividends, payments received on secures Toans, ents, royalties ‘and income from simar sources. 'b Unrelated business taxable income {less section 51 taxes) from businesses acquired aftr dune 30, 1975 ‘¢ Add tines 10a and 10 11 Not income trom unrelated business activites not inchuded in ne 10D, whether or not tha business is regularly carried on 12 Other income. Do not incivdé gain ‘or oss from tho sale of capita assets (Exolain in Part VL) 13 Total support. neoinens 06,11 and 2) i 14 First five years. If the Form 950 is for the organization's first, second, third, fourth, o fit tax year as a section S01(6\S) organization, ing in) | ta) 2010) e201 (e)20%2 208 (e201 Toa check this box and stop here: > Section C. Computation of Public Support Percentage z 45 Pubic support percentage for 2014 fine 6, column cided by ine 18, column) 5 % 16_ Public suopor percentage liom 2013 Schedule A, Par i tne 15 16 % Section D. Computation of Investment Income Percentage 17 lavesiment income percentage fr 2044 (ine TOe,calurm ) cvded by tne 18, tame tf) 7 x 48. nvestment income percentage fom 2019 Schedule A, Pat M217 a. ” Le % 1933 13% support tests - 2014, Ie organization dd nt check the Box on ine 14, and ne 15 mare than 391/396, andino 17% nek ‘more than 33 1996, check ths box nd stop here. The organization ualfies asa pubily supported organization > 189 19% support tests ~ 2013. the organization did net check a boxon ine 14 or re 183, and fe 161% more than 39 183, and line 18 is not more than 33 1/396, check this box and stop here. The organization qualifies as a publicly supported organization > .20_Private foundation, i the organization cfd not check a box on ine 14, 19a, or 19b, check this box and see instructions pol “ees om ‘Schedule A (Form 990 or 8907) 2014( ( nodule A (Form $90 or 9902712014 MOUWSAIN STATES LEGAL FOUNDATIUs, 84-0736725 Pago4 Part IV} Supporting Organizations (Complete only if you checked a box online 11 of Pat | fyou checked 11a of Pat |, complete Sections A ‘and 8. f you checked 115 of Part |, complete Sections A and C. If you chacksd Tc of Pat |, complete ____Sections A, D, and E. I you checked 11g of Par |, completa Sections A and D, and complete Part V.) Section A. All Supporting Organizations 11 Are allof the organization's supported organizations fisted by name in the organization's governing ‘documents? if "No" describe in Part VI how the supported organizations are designated. f designated by class or purpose, describe the designation. f sore and continuing relationship, expla 2 Did the organization have any supported organization that oes not havo an IRS determination of status under section SO9(2K1) or (2? If *Yes,* explain in Part VI how the organization determined thatthe supported ‘organization was described in section 50S(a() or 2. ‘38 Did the organization nave a supported organization descilbad in section SOT), (), oe)? "Yee," newer (b) and () below. 'b Did the organization confim that each supported organization qualified under section 501(e(, (5), 0 (8) and satisfied the puble support tests under section SOBA)? if Yas," describe in Part VI whan and how the ‘organization made the determination «Did the organization ensure that all supporto such organizations was usad exclusively for saction 170(@(2) (©) purposes? If "Yes," explain in Part VI what contro’ the organization put i place to ensure such use, 44a Was any supported axganization not organized in the Unites States (‘oreign supportas argentation'? IF "Yes" and if you checked 11a or 17b in Pat answer () ana (e) below. bid the orgarization have uate control and ciscreton in deciding whether to make grants tothe foreign supported organizatian? if "Yes," describe in Part VI how the organization had such control and aisertion despite Being controled or supervised by orn connection with ts sypportod organtations. «Did the orgarization support any foreign supported organization that does not have an IRS determination uncer sections 501|¢¥3} and 50%()() or (2)? if "Yes, “explain n Part VI what controls the argantation used {0 ensure that all support to the foreign supported organization was usod oxclsialy fr section 170(C2NB) ‘purposes. '5a_Did the organization add, substitute or remove any supported organtzations cing the tax year? IF "Yes," ‘answer (0) anc) bslow (if appicable). ASo, provioe deta h Pert Vi, incluaing () the names and EIN ‘numbers of the supported organizations added, substituted, or removed, fi) the reasons for sach such action, (the authority under the organization's organizing document authorizing such action, and fu) how the action was aocomplished (such as by amandment fo the organizing document, 'b Type Lor Type I only. Was any addod or cubstituted suppertod organization part of a class already designated in the rganization’s organizing document? ‘©. Substitutions oniy. Was the substitution the reel! ofan event beyond the organization's contol? 6 Did the organization provide support (whether inthe form of grants or the provision of services or facies) to anyone other than (a) its supported orgarizations:(b) indviduals that are part of the charitable class benefited by one or more ofits supported orgarizations; ar) ather supporting organizations that also ‘suppor or banetit one or more ofthe fling organization's supported orgarizations? if "Yes," provide detal in Part Vt 7 Did the oxganizaton provide a grant, loan, compensation, or othe siilar payment toa substantial Contributor (defned in IRC 4856(6)3XC), a tamiy member of 2 substantal contributor, ora 3S-pareant controled entity wit regard to a eubstartal contibutor? if "Yes," complete Pat | of Schedule L. (Farm 290). 8 Did the organization make a loan to a disqualified person (as def in section 4958) not described inline 7? 11s," complete Part of Schedule L. Farm 950). 9a Was the organization contrlied directly or iniretly at any tine during the tax year by one or more ‘disqualified persons as defined in section 4946 (other than foundation managers and oxganizations described in section 509(aX) or (2)? 1f "Yes," provide cetal Part VI. 'b Did one or more cis qualified persons (as defines in Ine Qf) hold a controling interes in any entity in which ‘the supporting organization had an interest? I "Yes," provid dataln Part Vl. © Dida disqualfed person (es defined inne Shave an ownership interest in, or derve any personal benefit ‘om, assets in which the supporting organization also had an intorest? If "Yes," provide detain Part VI 40a Was the organization subject to the excass business holdings rules of AC 4543 because of RC 49430) \Gegarting certain Type Il supponing organizations, and ai Type Ul nanunctionaly integrated supporting organizations)? I *Yes," ansver 9) below. 'b Did the organization have any excess business holdings lathe tax year? (Use Schedlle C, Form 4720, to determine whether the organvation had excess business holdings} Yes | No 108 x {eaooe onate ‘Schedule A (Form 980 or 990-£2) 2014‘Schedule A (Form 990 or 990£7)2014 MOUNTAIN STATES LEGAL FOUNDAN IL 84-0736725 Pages [Part IV] Supporting Organizations (coninusa) Yes] No, 111 Has the organization accepted a git or contribution trom any ofthe folowing persons? {2A person who directly or increcty control, ether alone or together with persons described in (b) and () ‘boow, the governing body of a supported organization? aia A family member ofa person described in (@) above? .2_A.35% controled entty ofa person dascibed in (a) rf) above? it Yes" toa, bo, provide detain Part VL Section B. Type | Supporting Organizations 1 Did the dractors, trustees, or membership of one ar more supported organizations have the power to regularly appoint or elect atleast a majorty ofthe organization's directors or trustees at al mes during the taxyear?I"No," describe in Part VI how the supported organization(s) effectely operated, supenised, or ‘controled the organization's activites. ithe organization ad more than one supported organization, describe how the powers to appoint andlor remove directors cr irusteos were aloosted among the supported ‘organizations and whet conditions or restctions, any, applied to such powers during the tox yr. 2 id the organization operate for the benefit of any supported organization other than the supported ‘organizatonis) that operated, supervised, or contaled the supporting organization? if *Yes,* explain in Port VI how providing such benefit cared out the purposes of the supported cypenieation(s) thal operated, | supervised, or contvoled the supporting orgarization. i L Section C. Type Il Supporting Organizations, te +10 | Tyes Yes 1. Were 2 mejosity ofthe organization's dkectors oF trustens during the tax year alsa a majority ofthe rectors ‘or trustees of ezch ofthe organization's supported organization(s)? "No,” describe in Part VI how control ‘or management of the supporting organzation was vest inthe came persons that controled or managed the supported organization(s) ‘Section D. Type Ill Supporting Organizations 11 Did the organization provide to each of ts supported organizations, by the last day ofthe fith month of the ‘organization’ tax year (1) a ten notice describing the type and amount of suppor provided during the pir tax ‘yar, (2) copy of the Form 980 that was most recently fled as oF the date of notification, and (8) copies of the ‘organization's governing documents in efect onthe date of natifcation, to the extent not previously provided? 2. Were any ofthe organization's offeers, rectors, or trustees ether () appoints or elacted by the supported ‘ganizations oi) serving on tno governing body of a supported organization? If “No,” explain In Part VI how the erganization maintained close and continyous working relationship with the supported organization(s) 3. By reason ofthe rationship described in @), cid the organization's supported organizations have ‘ignicant voice inthe organization's investment policies and in drecting tho use of the organization's Income of assets at al times during the tax year? if "Yes," desonbe in Part VI the rte the organtation’s supported organizations played in this regard. Section E. Type Ill Functionally-Integrated Supporting Organizations 4 Check the Box next to the metnod that the ergenization used to satsty the Integral Part Test during the yearece Instructions: 2 [_] The organization satisfied the Activities Test. Complete line 2 below. 1» (2) The organization is the parent of each ofits supported organizations. Complete fine 3 below. (1 Te organization supported a governmental entity, Describe in Part Vi how you supported @ government entity (see instruct 2 Actvitios Test. Anewar fa and (5) below. Yes Ne. ‘ad substantaly al ofthe organization's activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Ys," than in Pat VI ident those supported organizations and explain how these actives drecty furthered their exempt purposes, hhow tve organization was responsive to those supported organizations, and how the organization determined that these actives constituted substantialy a of ts acthitios bb Did the activites doscribed in (a) constitute activtss thet, but forthe organization's iwvelvement, ane or more of the organization's supported organizations) would have been engaged in? "Yes," explain in Part VI the ‘reasons for the organization's postion that ts supported organization(s) would nave engaged in these ‘2cttes but for the organization's involvement. 3. Parent of Supported Organizations. Answer (a) and () below. 2. _Did the organization have the power to regulary appoint or lect a majority ofthe offers, rector, or ‘trustees of each ofthe supported organizations? Provide detain Part Vl. 3a bi the oxganization exercise a substantial degree of rection over the colicies, programs, and activities of each ‘ofits supported organizations? i "Yes." describ fx Part Ite role played by the organization in this regard. 3 “eaves 0-97-14 ‘Schedule A (Form 990 or 990-£2) 2014‘Schadule & Form 990 or 980-27)2014 MC ¢ "AL EGAL FOUNDATIL, [Part V | Type ill Non-Functionally Integrated 509(a)(3) Supporting Organizations 1 (Check here ifthe organization satisfied the integral Part Test as a qualfying ust on Nov. 20, 1970, See instructions. AB other Type I nonfunctional integrated supporting organizations must complete 1S Athrough E. 84-073672: Section A- Adjusted Net Income (0) Prior Year (© Curent Vear {optional Net shor form capital gain ‘Recoveries of prior-year cstbutions ‘Other gross inaome e08 insinuations) ‘Add fnss 1 through 3 ‘Depreciation and depistion Portion of operating expanses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) 7_Oither expenses (see instructions) ‘8 Adjusted Net Income (subiract ines 5,6 and 7 from ine 4) Section B- Minimum Asset Amount (A Prior Year (© Curent Year (options) “1 _Aagregato fa markt velus of al non exempt use assole (S60 instructions for short tax year or asses hel for part of year) ‘Average monthly value of secures 3 ‘Average monthly cash balances 4b, Fair market valve of other non-exempt use assets te “otal (add nes 1a 1b, and 19) 14 Discount claimed for blockage or olher factors (explain in detain Part VP 2 _Acquisiton indebtedness appcable to nonexemplaise assets ‘Subiwact ine 2 from ine 4 ‘see nstiuctions) ‘Cash doomed hold for exempt uso, Ener 117286 of ine 8 for greater amount, Net value of non-exemptuse assets (subtract ne 4 from Ine 3) ‘Multiply ine 5 by 035 Recoveries of prio-year distibutions eo | lo» fn Minimum Asset Amount (add ine 7 to ine 6) ‘Section C - Distributable Amount ‘current Year ‘Adjusted net income for prior year (rom Section A, tne 8, Gotuinn A) Enter 85% of ne 1 Minimum asset amount fr prior year rom Section B, ine 8, Column A) Enter greater of ine 2 or ne 8 Income tax imposed in prior year 1 [a fos po Distributable Amount. Subtract ine 6 from Ine 4, unless subject to emergency temporary reduction (see instructions) 6 7 (J check nare the currant year i the organization's frst as a nonfunctional sntegrated Type Il supporting organization (se Inteuctione) ‘Schedule A (Form 980 or 990-52) 2014IN_STA ATI Us Integrated 509(a)(3) Supporting Organizations (conlinued) ‘Section D - Distributions ‘Garrent Year 1__ Amounts paid te supported orgnizations to accomplish exempt purposes ‘2 _Arnourts paid to perform activity that drcty furthers exempt purposes of supported organizations, in excess of income from activ ‘Administrative expenses paid to excomplsh exempt purposes of supported organizations ‘Arnounts paid to ecauie cxemptuse assets Qualified set.askde amounts (ovior IRS approval ques) Cher cistrioutions (describe in Part VP. See inetructions. “Total annual distributions. Add lines 1 through 6. Cistroutions to attentive supported organizations to wich the organization fs responsive (provide details in Part VO, Soe instructions. Cistrioutable emount for 2014 from Section 6 ine 6 “10 _Line 8 amount divided by Line 8 amount o GO iy Excess Distributions | Underdistributions Distributable Section E - Distribution Allocations (see instructions) ete Se 41 Distibutabie amount for 2014 fiom Section 0, Ine © 2 Undercistrioutions, i any, for years prior to 2014 \Geasonsble causo required sce instructions) 5 Excess dstibutions carryover, any, to 2014 From 2013) Total of ines Sa through © ‘Applied to underdistrbutions of pier Applied to 2074 dstebutabie amount ‘Carryover from 2008 not applied (see instructions} erainder, Subtract nes 9g, 8h, and 8ifrom 3 “ _Distrutions for 2014 from Section D, fine: $s ‘2 Applied to underdistbutons of prior yaars 'b_Appiigs to 2074 dstibutable amount emainder, Subtract ines da and 4 rom, 'B Remaining underdistibutions fer years ror to 2074, f any. Subtract tines 3g and 4a from ine 2 (f amount greater than 2eo, 66 instructions). 6 Remaining underdistibutons for 2014. Subtract ines 3h and 4b trom line 1 (F amount greater than 220, see Inswuctions). 7 Excess distributions carryover to 2015, Add lines 3 and de. B_Broakdown of tre 7: Ercess from 2018 2 Excess rom 2014 ‘Schedule A (Form 800 or 890-£Z) 2014‘Supplemental Information. rrovide tho explanations required by Par I, ino 1 ‘Also complete tis part for any addtional information. Gee instructions). Parl, na 178 or 170; and Part ll re 1 ‘ee | “Schedule A (Form 900 oF 900-EZ) 2014é . ‘ ( ue ssas.047 SCHEDULE D Supplemental Financial Statements “3014— ‘(Form 990) > Complete if the organization answered "Yes" to Form 990, Part Wine 8,7, 8,10, Ifa fib, Vie i, te, 11, fa, oF tab Opa Pine SSinalSeeuctuvee” | p> information about Schedule D (Form 950) and its ingtruotions le at wuw.te.gov/fors00. Inspection Name of the organization Employer identification number MOUNTAIN STA! L_ FOUNDATT 84-0736725 Parti | Organ ins Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete i tne organization answered "Yes" to Form 990, Pat IV, ine 6. {(@) Donor advised funds {(b) Funds and other accounts 4) ett umber tenet yor oat z 2 Aagresate vue ot contnouton o sing oa E 2 2 Aaategate vue of rani rom (ung yea) 4 Aggregate value a od of or 8 Did tne organization intr al conor and dona avior in wing tal he aot od dono advised ards rote organztion's prope, subst to the orgerizaton’ excise eal col? Tlves Cone 6 Did the erganzationintorm a artoes, dors, and donor advisors wing tet grat uns Gan be wed oy ‘oc chartable purposes ans nt forthe bereft ofthe donor or done air, oF fr anyother pupase eonering impenrisibio private batt? (ves [Ino [Part ll_[ Conservation Easements. Complete fe ocparzation arswered “Ves to Form $60, Pat Ine 7 1) Burposa(s of conservation easements hai by the organization (neck a tat apply) Preservation ofland for publ use @, ecreaton or educaton} [__] Preservation ofa itoialy important land area Er Protection of natural habitat ([1 Preservation of a certified historic structure Preservation of open space 2 Compete lines 2a through 26 the ergarzation hela quale consewaten conibuton hr ho form af a conservation easement onthe est day ofthe tax ye Held atthe End othe Tax Year Total number of conservation easements Total eereage restricted ty consereation easements Number of conservation easements ona cerfied histori strctue chided i (a Number of corsewaton easements included inc) acquire ater 8/17/96, and not on antore stare sted i 2 National Register 2a 2 Number of conservation easements modied, transfered, released, extinguished, or erinated by the organization dang te ax year 4 Number of states where property subjct to conservation easoment is iocatod Pe _ Does the organization havea writen policy resaring the periodic mentoring, inspection handing of violations, and enforcement of the conservation easements it his? Tyee (Ino 6 Stat and volunteer Rous devotes to meritorng,hepecting, and enforcing conservation sasaments dung te year “Amount of expenses inured n monitoring, repectng, and enforcing conservation easements ding te year S 8 Does each conservation easement reported on ine (a) above stisy the requitements of section 170 N3}5)) and section 17OMhWANE)? Cove (no 9. InPat Xi, desrbe how he organization reporis coneonation casement ils revenue and expenes statment, and Balance sheet, and include, if applicable, te ext ofthe footnote tothe organization's fnarcilstatements that describes the exgarzaton’s accountng for conservation easements Part ill] Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets, Complete the organization answered "Yes" to Form 990, Pat Ve 8 “athe organization electod, as pamittod under SFAS 116 (ASC 956), otto repor ins revere salenont and balance sheet wens ofa ‘trical treasures, or othe Smiarasets held or public exneiton, education, oF research in furtherance of public eric, provide, Pat the tot of the footrote os nan statements that describes these ites. » lf the cigarzation elected, as permitted under SFAS 116 ASC 958), to report nfs verve statement ane Balance sheet werks fa, histoeat ‘roasurs, or ther emir assets held or pubic exrbiton, education or rsearch in futerance of publ sre, erode th folowing amounts relating to these tems: (0) Revenue included in Form 90, Pa Vil, re 1. : casi ms (i) Assets included in Form 960, PARK ieee ps 2 the eaganzaton received or held work at, atvea treasures, or the Simla essts for foancial sei, provide te folowing amounts requied tobe reporied under SFAS 118 (ASC 966) relating to these tems: 4. Revenve included in Foe 990, Par Vl, ne 1 at ms bb Asaetenlused in Form 990, Pat X ms Pes ‘Schedule D Form 090) 2014Schedule fom999.2014__MOUNTaiN STATES LEGAL FOUNDATION 84-0736725 Paseo? [Part | Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assetscontinved) ‘3. Using the organization's accuistion, accession, ard other ecords, check any of the folowing that area sgnifeant use of fs colecton emis (check al that apply: a J Pubic exhibition d [J Loan or exchange programs b (] scholar research e FD other. ¢ [1 Preservation for future generations: 4 Provide a description of the organietion’s callostios and explain how they further the organization's exemt purpose in Pat Xl '5 During the year, the ergarization solct or receive donations of art, Fistercal treasures or other simfar assets tobe sold to raise funds rather than to be maintained 2s part ofthe organization's collection? [Part IV Escrow and Custodial Arrangements. Compite i the organization answered "Yes" to Form 990, Pat W, ine 9, or reported an arount on For 980, Part, fe 21 1a. Is the organization an agen tustee, custocian or other intermediary for contibutions or other assets not cluded ‘on Form 990, Part x? Clves Gino bb If Yes." explain the rangement in Pat Xl and complete te fotowing table Ino. ‘Amount © Baginning balance real Adiitions during the yoar 46 fe Distributions dung the yar te + Ending balance 1 ie 22a Did the organization include an amount on Form $80, Part Xe 21, for escrow oF Custos account Eabiliy? Yeo [INo 1f*Yes,* exolain the arrangement in Part Xl. Check here if the exolsnation has been provided in Part XI Co b [Part V_| Endowment Funds. Complete ifthe organization answered "Yes" to Form 980, Pat lV, ine 10. a) Curent year | _(p) Prior year _| (e) Two years pack | (a) Thee years back] (Four years tack 4a Bogrnng ot yar balance sensor] —a-ao0-en[—1-ane-e] 1 Sua san 4941-234 Contitutons ied seit sue eT ino Reinvestment earings, i, and nse ros | caso 004 go-se2| ae 905 | an too, 4 Grants or scholarships [ | thar exgenre for ois | and pega sau | 4 Acniitveeapeneot as outs | as mn waeea| 19708 ‘9 End of year balance: 1059, 790, 1.04869), 1,690,891. 1,486,691) 1,512,968. 2 Prod th ested porcerage cf cue year er bats Bw 1 ela Tt > Bod cenlgatd er quatoncurrant % » Pormannt endowment % © Temporarily restricted endowment Be ‘The percentages in ines 2a, 25, and 26 should equal 10086. 38. Ae there endowment tunds notin the possession ofthe organization that are held end administered forthe organization br __[¥es] Ne (). uneitedexgerizations aX | (i) reat erganzations fata) bb If°Yos" toda, are the relied ereriatons ised as requed on Schedule? [a | Describe in Pat Xl the intended uses of the oranbaton's endowment funds. Part Vi_| Land, Buildings, and Equipment. Complete ithe organization answered "Yes" to Form 990, Pat Nv, tno 11a. See Form 990, Part, ne 10. Description of property (@)Cost orother | (6)Costoroiner | (e)Accumutsted | (a) Book value _| basis favestment) | basis (othe) Sepreciation Ya Land 154,705. 154,705. 'b Buildings 1,431,591.| 443, 742,| 987,849. ‘¢ Leasehold improvements C 1d Equipment 137,564.) 97, 485. 40,079. thee 155,367.) 136,339. 19,028. ‘Total, Ad ines ta trough te. (Colum (a) must equal Farm 890, Part X, column (8), ine 106) _» | 1,201,661. ‘Schedule D (Form 860) 2014Investments - Other Securities. Complste i the organization answered "Yes" to Form 990, Pat IV, ine 11b. See Form 990, Part X, ne 12. {2 Description of secureyor catagory romana atseary) | (6) BOOK value {6) Method of valuaion: Cost oF engofyoar markt value Financial derivatives 2) Closely netd equty interests @ Other a 8) ‘ o ©. a ‘@ Tota (Got (6) must caval own 090, Part, cok @)iine 12) Part Vili} Investments - Program Related. ‘Complete ifthe organization answered "Yes" to Farm 990, Pat IV, tne 11. See Form 980, Patt X the 13. (@) Description of investment {(o) Book value {(6) Method of valuation: Cost or end ofyear make value BEE ee MOUNTa.N STATES LEGAL FOUNDATION’ 84-0736725 Pape: Part Vil a @ @ (a) r ‘@ a @ @ Tota. (Co (0 must eave Form 990, Par X, col 6) ne 13) Part IX] Other Assets. Comotete if the organization answered "Yes" to Form 990, Pat, tne 11d. See Form $90, Pat X. ine 15, (e) Description T)Bonk valve (ENDOWMENT FUND 5,926,062. " must equal Form $80, Part X, col. (8) ne 15, 5,926,062. Part X J Other Liabilities. Complete the organization answered "Yes" to Form £90, Pat Iv, line 11@.0r 11f. See Form 990, Part X. Ino 25. x (2) Descrintion of ability (@)Book vale (0) Federal income taxes @ ENDOWMENT FUND PAYABLE 6,835.| (3) PENSION FUND PAYABLE. 52,651. () CHARITABLE GIFT 17,832. o e. a. @ . ‘Total. (Column fo must equal Form 990, Part X, col. B) ne 25.) > 77,318. 2. Liability for uncertain tax postions. In Part XU, provide the text of the footnote tothe orgaleation’s tania statements that reports the organization's Rabilty for uncertain tax positions under FIN 48 (ASC 740), Check here ifthe text of the footnote has been provided in Part xin [X] ‘Schedule D (Ferm 990) 2014i ‘Schedule D 2014__ MOUNT nN STATES LEGAL Fi 84-0736725_Pagod Part XI_| Reconciliation of Revenue per Audi jancial Statements With Revenue per Retu ae Compete if tho organization answored "Yes" to Form $90, Part W. ine 128, 7) Total vevenue, gains, and oer supent per abated fhanclsstatements 7] 3,816,626. 2 Amounts included on ine 1 but not on Form 990, Part Vl, re 12: {Net ueaized gains fosses) on investments zal 219,743.) > Donated services and use of facies 2 © Recoveries of prior year grants 20 4 Other Describe in Pat XI) id aid ines 2a trough 2d | ze | 219,743 3 Subtract tne 20 fom tne 1 3 | 3,596,905. 44 Amours included on Form 990, Pat Vil ne 12, but not on fine 2 levestment expenses not included on Form 980, Pat Vl ine 7b 4a © Other (Deseo in Par XI) 4 183, Add ines 4a and 4 Lae. 183. ‘Total revenue, Add lines 3 and 4a, (This must equal Form 290, Part ire 12) I's | 3,597,088. Part Xir| Recencttation of Expenses per Audited Financial Statements With Expenses per Return Compe the organization ansneed Yes" to Form 980, Pat ine 2a, i 7 Total expenses and lstes per aucted nancial statements Ta] 2 Amun included on ine 1 bux not. on Farm 980, Pat x ne 25 2 Donated serves an use of facies 20 Prov year austen © Otrarlossas ‘ 2,254,769. 2 20 (Other Describe in Part Xt) Leal ‘AC lines 2a through 2d 3 Subtract Ine 2e from line 4 44 Amounis included on Form 990, Pat IX, tne 25, but not on ne 1 ‘2 Investment expenses not included on Form 990, Part it, kno 7 4a 'b Other (Describe in Part Xt) Ca | © Add lines 4a and 4b 6 Total expanses, Acs in9s 3 and de. (This must equal Form 990, Pat |, ine 18.) Part Xill| Supplemental information. Provide the descriptions required for Part, Ines 8, 6, and 8; Pat Il, inas ta and 4; Pat WV, nes Tb and 2b; Par V, line 4 Part X, Ene 2; Par Xl lines 2d and 4b; and Part Xi, lines 2d and 4b, Algo complete this part to provide any adtional information. 2,254,769. PART V, LINE 4: id MOUNTAIN STATES LEGAL FOUNDATION (MSLF) ENDOWMENT SEEKS 70 ENSURE THAT MSLP WILL CONTINUE 10 HAVE THE RESOURCES TO LITIGATE ON BEHALF OF ITs CURRENT CONSTITUENCY AS WELL AS FUTURE GENERATIONS. PART X, LINE 2: HE FOUNDATION UTILIZES THE PROVISIONS OF ASC 740, PERTAINING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE PRONOUNCEMENT REQUIRES THE. USE _OF A MORE-LIKELY-THAN-NOT RECOGNITION CRITERIA BEFORE AND SEPARATE FROM THE MEASUREMENT OF A TAX POSI'TION. AN ENTITY SHALL INTTTALLY RECOGNIZE THE FINANCIAL STATEMENT EFFECTS OF A TAX POSITION WHEN IT Is MORE LIKELY THAN NOT, BASED TECHNICAL MERITS, 1 (E_ POSITION oe, ‘Schedule D (Form 990) 2014¢ ‘Schedule D (Form $90) 2014_ MOUwfAIN STATES LEGAL FOUNDATIUs 84-0736725 Pages [Part XIN] Supplemental Information coma) WILL BE SUSTAINED UPON EXAMINATION. WITH RESPECT TO THE FOUNDATION, THIS WOULD PRIMARILY RELATE 70 THE DETERMINATION OF UNRELATED BUSINESS TAXABLE INCOME, AND 0 THE MAINTENANCE OF ITS TAX EXEMPT STATUS. MANAGEMENT HAS EVALUATED THE OPTED POLICIES AND PROCEDURES THAT HAVE BEEN IMPLEMENTED TO PROVIDE ASSURANCE THAT INCOME IS PROPERLY. CHARACTERIZED AND ACTIVITIES THAT JEOPARDIZE ITS TAX EXEMPT STATUS ARE WITHIN LIMITS ESTABLISHED UNDER EXISTING TAX CODE AND REGULATIONS. MANAGEMENT HAS DETERMINED THE EFFECTS OF UNCERTAIN TAX POSITIONS ARE NOT MATERIAL TO THE FOUNDATION FOR RECOGNITION OR DISCLOSURE IN THE ACCOMPANYING PINANCIAL STATEMENTS AND, ACCORDINGLY, NO INCOME TAX LIABILITY HAS BEEN RECORDED FOR UNCERTAIN INCOME TAX POSITIONS IN THE ACCOMPANYING FINANCIAL STATEMENTS. ALL INCOME TAX YEARS OPEN FOR EXAMINATION ARE SUBJECT TO TAXATION AT. CORPORATE TAX RATES. AT DECEMBER, 31, 2014, THE YEARS ENDED DECEMBER 31, 2013, 2012, AND 2011 ARE AVAILABLE FOR EXAMINATION. ADDITIONALLY PENALTIES AND INTEREST MAY BE ASSESSED ON INCOME TAXES THAT ARE DBLINQUENT. THE ASSESSMENT OF UNCERTAIN INCOME TAXES IS SUBJECT _TO atte ESTIMATE, AND IT IS REASONABLY POSSIBLE THAT THE ESTIMATE MAY CHANGE IN THE NEAR TERM AND THE CHANGE MAY BE MATERIAL. PART XI, LINE 4B - OTHER ADJUSTMENTS: BOOK TAX VARTANCE IN ACCUMULATED DEPRECIATION 183 ea ‘Schedule D (Form 990) 2014¢ ( SCHEDULES | supplemental information RegarangFundralsng or Gang actives | SSS“ Fame e082 corgtnteagimmioaera ter wfemeneetne maewer| 2014 Slain casenaotanstelbomnfemasoee se ae Sachi kama tamssoee oat Information about Schedule G (Form 290 insouotons Is ot www.Fe.govliorm 960, | _tnepection Name ofthe organization ‘Employer identification number MOUNTAIN STATES LEGAL FOUNDATION 84-0736725 Fundraising Activities. comptete i mo organization anawored "Yes" to Form 990, Part, ine 17, Form 9902 fers ara nat required to complete this par. 1 Indicate whether the organization raised funds through ary ofthe folowing activities, Check al hat apply. a [X) Mal solictations -@ LX] sofcitation of non government grants, 1b CX) internet and emai sotcitations [J Sotcitation of government grants. ¢ [1 Phone solcttations [1 Special fundraising events @ [_] inperson solictations: 2. Did the organization havo a writen or oral agreement with any invita Gnclucing officers, director, trusteas or ‘key employees fisted in Form £90, Part Vil) or entity in connection with professional fundraising services? (ives = Ino bb IF *Yes," Ist the ten highest paid incviduals or enitias (undeaisers) pursuant to agreements undar which the fundraisers to be ‘compensated at faast $5,000 by the organization. (aaah lt | sp amar (Namo an scot fv fe Gre cops | SERIES) | pAmot ea ‘or entity (fundraiser) a ‘from activity, fundraiser ‘organization ” vated neato SeRIMG pu: noaD. sre 490. bopazenwo x 0,071 2005 247.082 Ta >| 50.007 aoa |___207,052, 2 Lt tae in which the orien ogatered or coneod to soit contrbulon 0 has buon feted Rs ote evan or ensing BR, CO, PL, IL, KS, KY, ME, MT, MN, MS, MO,NM,NO,NY,NC,OK,OR,PA,SC,TN,UT,VA,WA,AK,AL AZ,CA,CT,MA,MD,NH, OH,LA,WV, HI LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-E2. ‘Schedule G (Form 990 or 990-EZ) 2014 SEE PART IV FOR CONTINUATIONS¢ 84-0736725 Pago? dul 014 MOUNWsAIN STATES LEGAL FOUNDATIGw [eartity Rinaraising Even Fundraising Events. Complete the organization answered "Yes" to Form 950, Par W, ine 18, or reported more than $15,000 ‘of fundraising event contributions and grass inca on Form $80.67, Ines 1 and 6b, List events with grass receiote greater than $5,000. (e)Event #1 eyEvert se | (CJOREreIeTS | coal evene (2d cl (a) through coh (e)) i wen ipe) (event type) (alae foie 2 Less: Contibutons 2. Grose insome fine 1 mis tine 4 Cash pees 5 Noncash prizes §) 6 Renvnacity costs 7 Food and beverages & 8 Enteranment 9 Other det expenses 20 She gases, ins aigh oaomn > Nat income summary. Subtract fine 10 from ine 3, column {d) > Part MI] Gaming. Carine 'heoanzatonanveres "os" o Frm S50 Bat Wns aponss re ar $16,000 on Form 890 £2. no 60 7 ‘ea ulabarntat (eh Total gaming eas 5 {2} Bingo bingo/progressve bingo | _ (©) Other gaming [col (a) through col. (c)) é 4. Gross rovrwe, ig] 2 Cosh izes E).o. Noncesh pos BY 4 Ranvtacity costs ile ity ‘ter direct expenses Yes, % | Yes. 96 [yes % 6 Volunteer labor (CJ No. 1 No LJ Wi 7 iret expanse summary. Ad ines 2 through Sin eatuma (3) {2 Net gaming income summary. Subtract ne 7 rom ine 3, coum (3 ‘9 Ertor the states) in which the organization conducts gaming activites: el DIF No," expan: ‘organization icensed to conduct gaming activities in each ofthese states? Tes Cone 10a Were any ofthe organization's gaming licenses revoked, suspended or terminated during the tax year? IF "¥es," explain: [Wes Tne ‘Schedule G (Foren 860 or 890-EZ) 2014¢ Schedule 6 Form 980 or $00.67)2014 MOU ZAIN STATES LEGAL Toss 111 Does the organization conduct garning actives with nonmembers? 12 Is the ganization a grantor, beneficiary or tustee ofa tust or amember ofa partnership or other entity formed toadministar charitable gaming? 13. Indicate the percentage of gang actity conducted in: 1 The organization's faiity Liga % bb An outside facity : 130 % {V4 Entor the name and address ofthe parson who prepares the organization's gaming/special vente Books and records: Name aeons De a ‘15a Ooes the organization hava a contract with a third party from whom the organization receives. gaming revenue? Cves [Ino bt °Yes," enter the amount of ging revenve ceive by the crgaization De S and the amount of gaming revenue retained by the third party Pe S If Ye,” enter name and address ofthe third party: Name De Aaaress 36. Gaming manager information Name Pe Gaming manager compensation Pe $ Description of sonices provided Pe 1 ditectoriotticer Tl Employee independent contractor 47 Mandatory dstbutons: ‘a Is the organization required understate law to make chartabledstibutlons from the gaming proceeds to retain the state gaming license? Loves (Jno bb Enter the amount of distibutions required understate fa tobe distributed to other exempt organizations or spart inthe organization's own exempt actives during the tax year Be $. Part IV} Supplemental information, Prove the explanations requred By Part |, Ine 2b, calurans (i) ard, and Parl, knes 8, G0, 100, 15D, ie 186, 16, and 17b, as appicabie, Albo provide any addtional information (aee instructions) SCHEDULE G, PART I, LINE 2B, LIST OF TEN HIGHEST PATD FUNDRAISERS: (1) NAME OF FUNDRAISER: EBERLE AND ASSOCIATES (1) ADDRESS OF FUNDRATSE 1420 SPRING HILL ROAD, STE 490, MCLEAN, VA 22102 ‘aeons apse ‘Schedule G (Form 990 or O00EZ) 2014ia c 2g087 __MOUn JAIN STATES LEGAL FOUNDATIUs 84-0736725 Pago Part IV] Supplemental information (continvac) ‘Schedule G (Form 880 or 860-2)( ( : : ‘SCHEDULE J Compensation Information oven wtec0er (Form 9 ‘or certain Officers, Decters, Trustees, Key Employees, an (Form 990) . Fe cee i eset y Employees, and Highest 2014 ‘Complete if the organization answered Yes" on Form 990, Part, ine 23 Sroxiantt aT Deattach to Form 990. ‘Open to Public eorafeweSusce |e information about Schedule J (Form 990) and its instructions is at wows. ovformS90. inspection ‘Name oft organization ‘Employer Wontifcation number MOUNTAIN STATES LEGAL FOUNDATION 84-0736725 Part | Questions Regarding Compensation. 7 __ Yes | No 1a. Check the appropiate box(es) ithe organization provided any ofthe fofewing to or for aperson sted ln Form 980, | art VI, Section A, Ine 1a. Complete Pat Il to provide any relevant information regarding these items. | {1 First-class or charter travel LJ Housing allowance or residence for personal use “Travel for companions [1 Payments for business use of personal residence [2 Tax indemnification and gross.up payments (J Heath or social club cuss or initiation fees. (1 piscretionary spending account (J Personal services (e.g, mad, chauffeur, chef} bb Hany of the boxes on ine 1a are checked, did the organization fotow a witen polcy regarding payment oF reimbursement or provision of al ofthe expanses described azove? It “No,” complete Part Il to explain +b - 2. Did the organization require substantiation prior to reimbursing of atowing expenses incurred by all directors. ‘nustees, and offers, including the CEO/Executve Directo, regarding the tems checked in Ine ta? 2 3 Indicate which, if any, of the folowing the fing organization used to establish the compensation ofthe organization's (CEO/Executive Director. Check al that apply, Dp not check any boxes for methods used by a eated organization to festantsh compensation of tne CzO/Executve Director, bul explain in Pan I, compensation committee J waten employment contract (J Independent compensation consuitant A Compensation survey or study Form 990 of other organizations [Eq Approval by the board oF compensation committe 4 During the year, did any poreon sted in Form 990, Patt VI, Section A, {no ta, with reapeet to the fing organization or a related organization: ‘a Receive a severance payment or change-oF-contrl payment? bb Participate in, o receive payment from, a supplemental nanqualiies retkemant pian? © Participate in, or ecelve payment from, an equitybased compensation arrangement? "Yes" to any of fines 4a st the persons and provide the applicable amounts foreach tem in Part Il eek bebe Only section 501(¢X8}, 501(c)4), and 501(c}29) orgarizations must complete lines 6-9. '5 For persons sted in Form 880, Pat Vil, Section A, kne 1a, cd the organization pay or accrue any compensation contingent onthe ravenues ot: ‘2 The organization? b Any rated organization? It Yo" tone Sa oF 8b, describe in Pat I 16 For persons listed in Form 890, Pat Vil, Section A, Ine 1a, dd the organization pay or acerue any compensation ‘contingent on the net earings of ‘2 Tho organization? bb Any elated organization? "Yes" tone 6a oF 6b, describe in Pat il 7 For persons ksted in Form 880, Pat VI, Section A, Ine 1a, did the organization provide any nor fxed payments els [oe rot described in ines 5 and 6? It*¥ee," describe in Pat Il z x 8 Were any amounts reported in Form 950, Part VI paid or accrued pursuant to @ contract thal was subject to the Inia contract exception described in Regulations section 53.4958-41)3)? If "Yes," descrioe in Patil e| |x 9 F*Ye6" tone 8, ci the organization also fotow the rebuttable prasumation procedure described in Fequlations section 55.4958.61)2 2 LH For Paperwork Reduction Act Notice, see the Instructions for Form 990. ‘Sehedule J (Form 890) 201402 (066 wed) r mnpouas 0 0 0 Oo RECT SSIS 9 ove" ete 0 "00S" az, Arma nese WUETIN (8) 70 -O 0 0 BRAGS WONT aaTHS FSA 70 LPP COT 0 SLL OLT ‘wanvoat “p Raagus (1) eee voesuoaune | vowesuuco pauoip se ceuode, vopesveduno | med! | sanoa on pow our {a} Luunjoo Ooe) ‘swysueq panajap syI0 -- Logesuadiseo (4) |suunico jo og (3}] ataexewon (a) | pue wewemen (9) | uoesusdiioo osin.660! 20/Pue Zam Jo uMCPxEatG (a) ‘enpivpus yeu 2) stunowe (pus (q) xuryo ageoycde L su UoNDSS "IA ves ‘O56 UO Jo uNoU EO An FONbe TSM eNEINDU BERS YBEE 2} (HK) SuA}ED J Ne a “OLON TIA We '066 204 Uo pars OU axe yO SFENDApU Aus Ye OU ca, {9 mos wo 'svoqionnsuy ex. paquosep ‘suonEzIUEEIO pore! Woy pu ) Mos Wo UOWZNUeEsO Buy wou LoESUadWD odes 'pajnpaYoe UI PaLtoda oq EN LOESUOSLICN SEOUM FENPIAPLA YEO 10 ‘OPEB, a5GC EUOIPHE 1 SOTDD aTeaLGNp Bar| SoONENTUTy pHYERNOTUOD OUT PUR SSaKOdIS KEW TOaIRAIl "SIOWOAG =IHOHO | Hed Wabig SELSELO-be NOTLVONNod IWS SHLVIS NIVINNOW Fite ae OTThoz (066 weg) r 2inp=ueg “Vorreuvojfeuonpce Aue 20) ued sp eo}dLico OS al 0] PUP 'g PUR "99 "29 "9S "8S ‘Ob “ab "ep “8 AL. "PL SOU | Ye 10} PaumMba: SUORCHLOEOP 10 'UONBUE|AKe UOTENLO; EUR OPMOAC Wonewioquy avauialdan [ea ‘Babe SCLSELO-¥8 NOLLWONNOT TWOaT SELVES NIVGNDOW PIO OES OTTC : G ee SCHEDULE O Supplemental Information to Form 99b or 990-EZ pee sel dbelteedt shad cdhseaddl besarte 2014 ete url orn sports eect aes aS acs cena nee caer: ooo Ce ee eae eee ees ce eats a MOUNTAIN STATES LEGAL FOUNDATION 84-0736725 FORM 990, PART VI, SECTION A, LINE 6: MOUNTAIN STATES LEGAL FOUNDATION HAS MEMBERS. FORM 990, PART VI, SECTION 8, LINE 11: THE FORM 990 IS REVIEWED BY THE FOUNDATION'S ACCOUNTANT WHO IS A LICENSED CPA, WITH OVER 35 YEARS OF TAX AND ACCOUNTING EXPERIENCE IN PRIVATE PRACTICE AND WITH AN INTERNATIONAL ACCOUNTING FIRM. THE FORM 990 1S PREPARED BY THE PUBLIC ACCOUNTING FIRM THAT PERFORMS THE AUDIT OF MOUNTAIN STATES LEGAL FOUNDATION AND THE INFORMATION PRESENTED ON THE FORM 990 1S BASED ON THE AUDITED BOOKS AND RECORDS OF THE FOUNDATION. THE FOUNDATION'S ACCOUNTANT COMPARES THE AUDITED FINANCIAL STATEMENTS AND THE FINAL YEAR END RECORDS OF THE FOUNDATION WITH THE INFORMATION PRESENTED ON THE FORM 990 AND IN EMAILS THE GOVERNING BODY A PDF COPY OF THE 990 FOR FINAL APPROVAL BEFORE THE FORM 990 IS TO BE FILED AS PREPARED. FORM 990, PART VI, SECTION B, LINE 12C: OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES ARE REQUIRED TO SIGN THE MSL¥ CONFLICT OF INTEREST POLICY STATEMENT. THERE IS REGULAR MONITORING OF THIS POLTCY TO ASSURE THE FOUNDATION THAT THE POLICY IS ENFORCED AND ALD OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES ARE IN COMPLIANCE. APPROVAL OF NEW CONTRACTS AND CASES ARE PRESENTED TO THE BOARD OF DZ CTORS FOR APPROVAL. IF ANY OF THE OFFICERS, DIRECTORS, TRUSTEES OR KEY EMPLOYEES ARE_IN ANY MANNER INVOLVED AS AN INTERESTED PARTY IN THE PROPOSED CONTRACTS OR CASES THEY ARE EXCUSED FROM ANY DISCUSSIONS AND ARE NOT ALLOWED TO EXPRESS AN OPINION OR VOTE ON THE ACCEPTANCE OR REJECTION OF THE CONTRACT R_CASE UNDER CONSIDERATION. LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. ‘Schedule O (Form 990 or 990 EZ) (2074)Schedule O Form 990 oc 99067 7016) Page 2 [Name ofthe organization [Employer identification number MOUNTAIN STATES LEGAL FOUNDATION 84-0736725, FORM 990, PART VI, LINE 17, LIST OF STATES RECEIVING COPY OF FORM 990: AR,ME, MI, MN,MS ,NM,NY,NC,OK,OR,PA,SC,TN,VA,WA,CO,KY,UT,FL,KS,IL,AK,AL,A%Z,CA CT.MA MD ,MO NJ ,NH,OH,LA,WV,HT FORM 990, PART VI, SECTION C, LINE 19: MSLF DOES PROVIDE AUDITED FINANCIAL STATEMENTS TO REQUESTING PARTIES, AS WELL AS STATES WE_ARE REGISTERED IN FOR FUNDRAISING PURPOSE: 990 PART XI LINE 2C THIS PROCESS I$ THE SAME AS THE PRIOR YEAR. a. ‘Sehedule 0 (Form 850 oF 960-EZ) (2014)